Local Educational Agencies  

GASB Statement 68 applies to governmental employers and is applicable for fiscal years beginning after June 15, 2014. There are two types of pension plans within the Tennessee Consolidated Retirement System (TCRS): agent and cost-sharing.

All employers participating in TCRS, with the exception of Local Education Agencies (LEAs), do so through agent plans. LEAs participate in a cost-sharing pension plan for the benefit of employees classified as teachers. However, non-professional employees of LEAs, if members of TCRS, are covered through agent plans that are sponsored by their local government.

If you or your auditors have any questions regarding the information provided, contact:

Whitney Perkins, Intermediate Accounting Business Analyst, at 615-770-1749.

How-to use this page

1) Use your mouse to click on the Employer drop-down at the top of the page.
2) To find the Employer you are looking for you can search in multiple ways:
a) You can immediately start typing your desired Employer Code. As you type the available employers will automatically be filtered using the text you have entered.
b) You can immediately start typing your desired Employer Name. As you type the available employers will automatically be filtered using the text you have entered.
c) You can scroll through the available employers presented in the list.
3) Once you have found the employer you wish to view, simply click on that employer to view the associated documents.