GASB Requirements
Reports listed in this section are created to assist other agencies preparing their financial statements in accordance with the requirements from the Government Accounting Standard Board (GASB) pronouncements.
GASB Statements No. 67 & 68 Reporting
- FY22 Audited Consolidated Schedules and Notes for Pension (pdf)
- FY21 Audited Consolidated Schedules and Notes for Pension (pdf)
- FY20 Audited Consolidated Schedules and Notes (pdf)
- FY19 Audited Consolidated Schedules and Notes (pdf)
- FY18 Audited Consolidated Schedules and Notes (pdf)
- FY17 Audited Consolidated Schedules and Notes (pdf)
- FY16 Audited Consolidated Schedules and Notes (pdf)
- FY15 Audited Consolidated Schedules and Notes (pdf)
- FY14 LECOS Plan Actuarial Reporting and Disclosure Information (pdf)
- FY14 JRS2 Plan Actuarial Reporting and Disclosure Information (pdf)
- FY14 ERS Plan Actuarial Reporting and Disclosure Information (pdf)
- FY14 Audited Consolidated Schedules and Notes (pdf)
- FY13 Audited Consolidated Schedules and Notes (pdf)
GASB Statements No. 74 & 75 Reporting
- FY22 Audited Consolidated Schedules and Notes for OPEB (pdf)
- FY22 Actuarial Valuation Of Other Post-Employment Benefit (pdf)
- FY21 Audited Consolidated Schedules and Notes for OPEB (pdf)
- FY21 Actuarial Valuation Of Other Post-Employment Benefit (pdf)
- FY20 Audited Consolidated Schedules and Notes for OPEB (pdf)
- FY20 Actuarial Valuation Of Other Post-Employment Benefits (pdf)
- FY19 Audited Consolidated Schedules and Notes for OPEB (pdf)
- FY19 Actuarial Reporting and Disclosure Information for OPEB (pdf)
- FY19 Schedule of NECE Allocation OPEB (pdf)
- FY18 Audited Consolidated Schedules and Notes for OPEB (pdf)
- FY18 Actuarial Reporting and Disclosure Information for OPEB (pdf)
- FY18 Schedule of NECE Allocation OPEB (pdf)
- FY17 Audited Consolidated Schedules and Notes for OPEB (pdf)
- FY17 Actuarial Reporting and Disclosure Information for OPEB (pdf)
- FY17 Schedule of NECE Allocation for OPEB (xlsx)