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GASB 75

June 21, 2019 By Mark Schulte

Top 4 GASB 75 OPEB Reporting Pitfalls

Now that the first round of GASB 75 OPEB valuations are complete (and some are already onto their 2nd or 3rd rounds), it’s time to take a quick look at some common actuarial pitfalls. These are gotchas that employers and auditors may not be expecting, or notice, when reviewing a GASB 75 report. …

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July 20, 2018 By Jim van Iwaarden

CERBT Audited vs. Reported Assets

For most California public agencies funding Other Post-Employment Benefits (OPEB) through CERBT, there is a small difference between the 6/30/2017 assets originally reported and the final audited assets (Fiduciary Net Position, or FNP).  Our clients have been asking what to do about it. Even the …

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July 6, 2015 By Mark Schulte Leave a Comment

OPEB Funding Policy Opportunities

New Governmental Accounting Standards Board (GASB) statements 74 and 75 are intended to make accounting for OPEB (Other Postemployment Benefits, usually retiree medical) more transparent by moving the entire unfunded liability to the face of the financial statements. This post discusses some of the …

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