MFPRSI. Municipal Fire & Police Retirement System of Iowa

GASB 68 FY24

Required GASB 68 Reporting Information for the year ended June 30, 2023

The document below provides net pension liability by city, schedules of deferred inflows of resources by city, deferred outflows of resources by city, and the related pension expense by city for MFPRSI.

Actuarial GASB 68 Report and Calculator

MFPRSI's actuary provided a report summarizing the costs, liabilities, and assets based on asset values as of June 30, 2023 and member census data as of July 1, 2023. This report provides liability exposure by city and replaces both Schedule I and Schedule II as released in previous years.

These schedules are designed to be used in conjunction with our sample GASB 68 calculator spreadsheet, which can be utilized by selecting the link below:

Sample Footnotes

MFPRSI has provided the State Auditor with sample footnotes. The sample footnotes can be found by selecting the link below:


Fiscal Year 2023 GASB Information

GASB 68 information for Fiscal Year 2023 can be found here.


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