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Employer Schedule Status

The following information for plan year 2022 is now available for reference on PERA's Secure Transfer And Reporting System (STARS) to assist Colorado PERA-affiliated employers with their reporting of GASB Statement 68 and Statement 75:

  • An​​nual Comprehensive Financial Report (ACFR) for the year ended December 31, 2022
  • Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2022 for the State, School, Judicial, and DPS Divisions
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2022 for the Local Government Division 
  • Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable 
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2022 
  • Employer-Specific Payroll Contribution Reconciliation for 2022 
  • 2022 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements 
  • 2022 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements 

Affiliated employers will have access to the schedules for the Division Trust Fund and the Health Care Trust Fund in which they participate. If you do not have access to STARS but require it to download the schedules above, email GASBMail@copera.org. External audit firms will need to contact the affiliated employer to obtain these schedules.

2021 

The following information was previously released for plan year 2021 and is available on PERA's Secure Transfer And Reporting System (STARS):

  • ACFR for the year ended December 31, 2021
  • Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2021 for the State, School, Judicial, and DPS Divisions
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2021 for the Local Government Division
  • Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2021 
  • Employer-Specific Payroll Contribution Reconciliation for 2021
  • 2021 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
  • 2021 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements
2020 

The following information was previously released for plan year 2020 and is available on PERA's Secure Transfer And Reporting System (STARS):

  • ACFR for the year ended December 31, 2020
  • Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2020 for the State, School, Judicial, and DPS Divisions
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2020 for the Local Government Division
  • Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2020 
  • Employer-Specific Payroll Contribution Reconciliation for 2020
  • 2020 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
  • 2020 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements
2019 

The following information was previously released for plan year 2019 and is available on PERA's Secure Transfer And Reporting System (STARS):

  • ACFR for the year ended December 31, 2019
  • Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2019 for the State, School, Judicial, and DPS Divisions
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2019 for the Local Government Division
  • Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2019
  • Employer-Specific Payroll Contribution Reconciliation for 2019
  • 2019 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
  • 2019 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements
2018 

The following information was previously released for plan year 2018 and is available on PERA's Secure Transfer And Reporting System (STARS):

  • ACFR for the year ended December 31, 2018
  • Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2018 for the State, School, Judicial, and DPS Divisions
  • Schedule of Employer Allocations and Schedule of Collective Pension Amounts for December 31, 2018 for the Local Government Division
  • Division Trust Fund specific letter from Colorado PERA which provides information about the direct distribution payment and changes to the GASB Employer Reports, if applicable
  • Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2018 
  • Employer-Specific Payroll Contribution Reconciliation for 2018
  • 2018 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
  • 2018 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements