Make Sure You’re Audit-Ready With These Two GASB Reports

June 2023
a stamp which reads VRS audit ready and text which reads GASB reports
Updated June 6, 2023: Please note that the GASB 68 report prepared by the actuary will not be available until July 3.

VRS-participating employers must present documentation to their auditors that supports their accounting practices for employee retirement contributions.

VRS provides employers with two reports:

GASB Statement No. 68

The GASB Statement No. 68, prepared by the VRS actuary, details an employer's comprehensive financial transactions with VRS. It does not include employee-specific data.

  • State employers and school divisions can access GASB Statement No. 68 from the Financial Reporting section of the employer website.
  • Political subdivision employers can send an email request for the report to VRS CFO Leslie Weldon at Be sure to include your agency name and five-digit employer code. VRS typically can provide the report by the next business day.

GASB Report – Validation of Census Data

This report includes employee-specific information about salary changes, separation, enrollments and other employment data related to VRS benefits. It is only available through myVRS Navigator Report Repository and accessible by certain roles.

Time-sensitive: The Validation of Census Data report can include up to 12 months of data. Data is retroactively available up to the last 18 months of information. (The start date of the period requested cannot be more than the past 18 months, and the end date cannot be more than 12 months from start date.) VRS recommends that employers establish a year-end process to request this report annually so that it will be ready for auditors in advance of their deadline. The report runs overnight in myVRS Navigator and is available to the employer the next day.

Use the Job Aid

Review the VRS Accessing GASB Reports job aid in the Commonwealth of Virginia Learning Center. You will need to log in to access the job aid. For access credentials, email Be sure to include your full name and work email address.