| Document |
Description |
Status |
Date |
| Memo_2010-32.pdf |
Application to Phase III Government and Governmental Accounting Standards Board Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions |
|
4/30/2010 |
| Memo_1101-Revised.pdf |
Re-issue of Memo Discussing Alternative Measurement Method: Additional Instructions For Units With Implicit Rate Subsidies |
|
6/8/2010 |
| OPEB Workbook Instructions.pdf |
Instructions for Units Using Alternative Method Workbook |
|
6/8/2010 |
| OPEB_Workbook Example.xls |
Example OPEB Alternative Valuation Mehtod Workbook |
|
6/8/2010 |
| OPEB_Workbook Blank.xls |
Blank OPEB Alternative Method Workbook |
|
6/8/2010 |
| Memo2010-1 |
Sample Journal Entries for OPEB Accounting |
|
7/13/2009 |
| OPEB Fund Form |
OPEB Fund Withdrawal Request Form |
|
9/12/2008 |
| Memo 1107 |
Illustrations of OPEB Note Disclosures Required by GASB Statements No. 43 and 45 |
|
9/4/2008 |
| OPEB Schedule |
Phase Listing for OPEB Implementation |
|
8/22/08 |
| Memo 1103 |
North Carolina Department of State Treasurers Local Government Other Post Employment Benefits (OPEB) Fund |
|
6/13/2008 |
| OPEB Contribution Agreement |
Local Government Other Post-Employment Benefits Fund Contribution Agreement |
|
6/16/2008 |
| OPEB STIF Account Form |
Local Government Other Post-Employment Benefits Fund Application for Voluntary Short Term Investment Fund (STIF) Account Form |
|
6/16/2008 |
| Memo 1102 |
Sample Resolution, Investment in State Treasurers OPEB Trust Fund |
|
5/19/2008 |
| Memo 1064 |
Governmental Accounting Standards Board Statement No. 43 Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans Governmental Accounting Standards Board Statement No. 45 Accounting and Financial Reporting by Employers for Post-employment Benefits Other Than Pensions |
|
8/18/2006 |
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