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Required Supplementary Information (RSI) FAQs


What is the Required Supplementary Information (RSI) section?

Financial statements typically include a section called Required Supplementary Information. GASB 68 and 75 require the Required Supplementary Information section in financial statements of employers to include more information than in the past. Specifically, it requires four schedules showing a 10-year history of data: two for pension contributions and two for OPEB contributions.

The Required Supplementary Information sections of the GASB website include schedule templates and language to be used in your financial statements.

How do I use the material in these sections of the website?

The RSI schedules are presented as PDF documents. You may create your own schedules based on the examples ORS has provided. Each year ORS will provide some of the data required for these tables and you will be required to provide other data. As an employer, you will be responsible for maintaining your reporting unit’s own schedules, retaining data from past years and adding new data each year.

The GASB 68 RSI schedules show data beginning with FY 2014. The GASB 75 RSI schedules show data beginning with FY 2017.

Why are there so many empty columns on the RSI schedules?

These schedules will eventually show 10 years of data. The schedule templates ORS has provided are presented to illustrate the requirement to show information for 10 years. However, until a full 10-trend is compiled, you should present information for those years for which information is available. Each subsequent year another column will be populated and the previous years’ information retained, until a full 10-year history is shown. Thereafter, one year will drop off each year as data for a new year is added, and a 10-year history is maintained.

Do “covered payroll” and “contributions subsequent to the measurement date” (required in the RSI schedules) include payroll and contributions for retirees who returned to work?

For the purposes of GASB 68 and 75, a “covered employee” means an employee for whom the employer is required to make contributions to cover the unfunded accrued actuarial liability (UAAL). Use the table below to determine which retirees to include when collecting data for GASB 68 and 75 requirements.

Class codes used for retirees that require
UAAL contributions
(include in GASB 68 and 75 reporting)
Class codes for retirees that do not require
UAAL contributions
(exclude from GASB 68 and 75 reporting)


(Last updated: July 31, 2018)