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.
