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Under the requirements of the Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Post-Employment 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 Office of the Comptroller prepared the reports below to allow each participating entity to record their proportionate share of the components of the NOL.

The full GASB 75 Standard is available on gasb.org.

Fiscal Year 2021

GASB 75 as of June 30, 2021

7/28/2022

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​Internal Allocation Schedules as of June 30, 2021

Sent to Higher Education 8/4/2022

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Fiscal Year 2020

GASB 75 as of June 31, 2020

4/16/2021

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​Internal Allocation Schedules as of June 30, 2020

4/16/2021

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Fiscal Year 2019

GASB 75 as of June 30, 2019

8/28/2020

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​Internal Allocation Schedules as of June 30, 2019

8/28/2020

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Fiscal Year 2018

GASB 75 as of June 30, 2018

Revised 8/14/2020

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​Internal Allocation Schedules as of June 30, 2018

Revised 8/14/2020

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Fiscal Years 2016 and 2017

GASB 75 as of June 30, 2017 and June 30, 2016

Revised 1/7/2019

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​Internal Allocation Schedules as of June 30, 2017 and June 30, 2016

Revised 1/7/2019

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