The MTRS has been working with representatives from the State Comptroller’s Office, the Public Employee Retirement Administration Commission (PERAC), and CliftonLarsonAllen LLP (CLA) to issue the GASB Statement No. 68 schedules for the fiscal year ended June 30, 2022 to be used by our employer units in their FY2023 financial statements.

GASB Statement No. 68 requires the Commonwealth to provide certain “on behalf” pension information to Massachusetts cities and towns whose teachers’ pensions the Commonwealth is responsible for funding.

For your reference, our latest GASB 68 report and cover memo are now available on our Financial reports page.

If you have any questions about the GASB 68 report or the individual schedules, please contact Pauline Lieu of the State Comptroller’s Office (, or Sean Neilon, MTRS Assistant Executive Director for Finance and Reporting (