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, Senior Accounting Business Analyst Financial Strategies, at Treasury.FinancialStrategies@tn.gov

How-to use this page

1) Use your mouse to click on the "Choose Employer" drop-down at the top of the page. The employer table will expand showing available employers to choose from.
2) To find the Employer you are looking for you can search in multiple ways:
a) You can type your desired Employer Code in the search field at the top right of the table. As you type the available employers will automatically be filtered using the text you have entered.
b) You can type your desired Employer Name in the search field at the top right of the table. As you type the available employers will automatically be filtered using the text you have entered.
c) You can click through the pages of the table and look manually. By default 10 employers are shown, but this may be changed with the dropdown at the top left of the table.
3) Once you have found the employer you wish to view, simply click on that employer to view the associated documents. The page will refresh with relevant documents at the bottom grouped by year.