GASB 75 Reports


Under the requirements of the Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, the Commonwealth and any participating entities in the State Retiree Benefits Trust (SRBT) must report their proportionate share of the net other post-employment benefits liability (NOL) in their financial statements. The reports below were prepared to allow each participating entity to record their proportionate share of the components of the NOL.


The full GASB 75 Standard is available on