GASB Resources
GASB Public Pension Accounting Standards
The Governmental Accounting Standards Board (GASB) requires public employers to provide detailed disclosures of pension information in financial statements and accompanying information (GASB 68) and establishes standards for disclosure of information on postemployment benefits other than pension benefits by all state and local government employers (GASB 75).
GASB Resources
- GASB 68 Toolkit (implementation guides, videos, podcasts, and more)
- GASB 68 Samples from the Ohio Auditor
- GASB 68 Reporting Requirements
- GASB Pronouncements
- Auditor of State Bulletin 2018-2 (GASB 75)
GASB 74 GASB 75 |
GASB 67 GASB 68 |
GASB 45 GASB 27 |
SERS Annual Comprehensive Financial Report |
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Year Ended June 30, 2021 |
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*An error was discovered on page 60 of this report. The second table referring to the sensitivity of the net OPEB liability to changes in the health care cost trend rate displays incorrect percentages. • The current trend rate should read 6.75% decreasing to 4.40%. • The 1% decrease should read 5.75% decreasing to 3.40%. • The 1% increase should read 7.75% decreasing to 5.40%. The net OPEB liability calculated amounts are correct; this is a correction to text only.
