April 28, 2016

Infographic of Key Findings from the Public Sector Retiree Health Survey


Under the first of two updated Governmental Accounting Standards Board (GASB) standards for accounting and financial reporting, state and local government retiree health plans must report liabilities for retiree health insurance and postemployment benefits other than pensions (OPEB) on their financial statements effective for fiscal years after June 15, 2016. With that date on the horizon, SALGBA and the Public Sector HealthCare Roundtable recently collaborated on a survey of plan administrators about their awareness of the accounting changes as well as actions already taken or being considered to manage those liabilities in the future. This infographic presents key findings.

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