GASB 75 State Resources

GASB 75 Standard GASB implementation guide for employers Department and Employer News

Calendar Year 2023

State Employer Schedules with Audit Opinion State Model Financial Statements Notes and Journal Entries - to be used in conjunction with supplement located in the available schedule drop down menu State GASB 75 December 31, 2023 Actuarial Valuation

Calendar Year 2022

State Employer Schedules with Audit Opinion State Model Financial Statements Notes and Journal Entries - to be used in conjunction with supplement located in the available schedule drop down menu State GASB 75 December 31, 2022 Actuarial Valuation

Calendar Year 2021

State Employer Schedules with Audit Opinion State Model Financial Statements Notes and Journal Entries - to be used in conjunction with supplement located in the available schedule drop down menu State GASB 75 December 31, 2021 Actuarial Valuation

Calendar Year 2020

State Employer Schedules with Audit Opinion State Model Financial Statements Notes and Journal Entries - to be used in conjunction with supplement located in the available schedule drop down menu State GASB 75 December 31, 2020 Actuarial Valuation

Calendar Year 2019

State Employer Schedules with Audit Opinion State Model Financial Statements Notes and Journal Entries - to be used in conjunction with supplement located in the available schedule drop down menu State GASB 75 December 31, 2019 Actuarial Valuation

Calendar Year 2018

State Employer Schedules with Audit Opinion State Model Financial Statements Notes and Journal Entries - to be used in conjunction with supplement located in the available schedule drop down menu State GASB 75 December 31, 2018 Actuarial Valuation

Calendar Year 2017

State Employer Schedules with Audit Opinion State Model Financial Statements Notes and Journal Entries - to be used in conjunction with supplement located in the available schedule drop down menu State GASB 75 December 31, 2017 Actuarial Valuation

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This page allows you to view GASB 75 information by calendar year by selecting the year, employer number, and employer schedule.

The information provided by the Wisconsin Department of Employee Trust Funds (ETF) is intended to
provide participating WRS employers with guidance in accounting and financial reporting matters. It is
not intended to be a substitute for professional advice, whether actuarial, accounting, legal, or
otherwise. While efforts are made to verify the information, ETF expects employers work with their
auditors to ensure the information is accurate and complete. Employers are solely responsible for
accurately presenting their financial statements and related notes within the requirements of GASB.  

If you have any questions, please contact ETF at GASBmail@etf.wi.gov  

Calendar Year:	2023 2022 2021 2020 2019 2018 2017
Employer Schedule:	Please select Employer Schedule Supplement to Notes to Other OPEB Information RSI Schedule - Employer Proportionate Share Net OPEB Liability (Asset) 10 Year Schedule of Employer Allocations Schedule of OPEB Amounts by Employer Schedule of Sensitivity of Net OPEB Liability (Asset) To The Single Discount Rate
Employer Selection:	Select an Employer and then press Inquiry button. 0001153  :::  HOUSING & ECON DEVELOP AUTH 0001101-0001199  :::  STATE OF WISCONSIN-STAR 0001131  :::  UNIVERSITY OF WISCONSIN SYSTEM 0001183  :::  UW HOSPITAL AUTHORITY 0001196  :::  WISCONSIN ECON DEVELOP CORP