SCHEDULED SYSTEM MAINTENANCE

Due to scheduled maintenance being performed on this website, the Online Account System will be unavailable beginning
Saturday, December 21 at 6:00 p.m. The system will be available again on Sunday, December 22 at 7:00 a.m. We appreciate your patience.

GASB Standards

The following is a list of useful links for the GASB standards. All of these documents can be found on GASB.org.

Pension Reporting Standards

Statement No. 67 - Full Text (link opens in new tab)
Statement No. 67 - Summary (link opens in new tab)
Statement No. 68 - Full Text
Statement No. 68 - Summary (link opens in new tab)
Statement No. 68 - Implementation Guide
Statement No. 71 - Full Text (link opens in new tab)
Statement No. 73 - Full Text (link opens in new tab)

OPEB/Health Care Reporting Standards

Statement No. 74 - Full Text (link opens in new tab)
Statement No. 74 - Summary (link opens in new tab)
Statement No. 75 - Full Text (link opens in new tab)
Statement No. 75 - Summary (link opens in new tab)

GASB Implementation Guidance Update No. 2017-1-Implementation Guidance Update 2017 (link opens in new tab)
GASB Implementation Guidance Update No. 2017-2-Financial Reporting for Postemployment Benefits Other Than Pension Plans (link opens in new tab)
Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits Other Than Pension (And Certain Issues Related to OPEB Plan Reporting (link opens in new tab)