GASB stands for the Governmental Accounting Standards Board, the governing body setting best practices for public sector accounting. GASB issues “statements” that set standards for financial reporting.

GASB 68

GASB Website

Implementation

GASB 68 Implementation Guide (pdf)

GASB 75

GASB Notes Disclosure for RHFV and HCSP (pdf)

Long-Term Expected Rates of Return – 2023 (pdf)

Quick Links:

 Annual Actuarial Valuations (AAV)
 Actuarial Assumptions
 Unfunded Liability
 Self-Service Actuarial Tool
State-Mandated Reporting