Accounting

Recent Presentations by Bartel Associates

Topics include CalPERS changes, Reducing CalPERS Unfunded Liability or Rate Stabilization, OPEB Implied Subsidy, and GASB 68, 73, 74, and 75

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Select GASB 67/68 Discount Rate Indices

Selected GASB 67/68 Discount Rate Indices (20-year Aa Municipal Bonds)

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Pension Plan Funding and Accounting Comparison

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CCMA White Paper on California Local Government GASB 75 Implementation

White Paper on implementing GASB 75 for California local governments published by CCMA

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2018 PEPRA Compensation Limits are $121,388 and $145,666

The 2018 PEPRA Compensation limits are $121,388 and $145,666, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).

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PEMHCA Administration Fee Rate for 2017/18 Revised by CalPERS - 6/30/17

The CalPERS Board of Administration set the PEMHCA administration fee, as a percentage of total premiums, to 0.33%

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2017 PEPRA Compensation Limits are $118,775 and $142,530

The 2017 PEPRA Compensation limits are $118,775 and $142,530, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).

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Updated Pension Accounting White Paper published by CCMA

The White Paper provides updates to last year’s full White Paper, information on new issues, and specific guidance and sample journal entries for CalPERS cost sharing plans.

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