Other Post-Employment Benefits (OPEB) Memos
2018-08.pdf2018-08Other Postemployment Benefits Accounting and Reporting Issues5/4/2018
2011-19.pdf2011-19Changes Required for Units Investing in State Treasurer's OPEB Fund [Also see OPEB Resources]5/18/2011
2010-1.pdf2010-1Sample Journal Entries for OPEB Accounting4/16/2010
2010-32.pdf2010-32Application to Phase III Governments and Governmental Accounting Standards Board Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions4/30/2010
1102.pdf1102Sample Resolution, Investment in State Treasurers OPEB Trust Fund5/19/2008
1103.pdf1103North Carolina Department of State Treasurers Local Government Other Post Employment (OPEB) Fund.  Includes OPEB Contribution Agreement and OPEB STIF Account Form6/13/2008
1101.pdf1101Excel Workbook to Compute OPEB Liability under the Alternative Measurement Method5/19/2008
1107.pdf1107Illustrations of OPEB Note Disclosures Required by GASB Statements No. 43 and 459/4/2008
Annual Financial Information Report (AFIR)
Annual Audit Forms and Resources
Cash and Investments
Other Post-Employment Benefits (OPEB) Resources
Non-Audit Services
Aids to Financial Statement Preparation
Secondary Market Disclosure
Ancillary Governmental Participant Investment Program (AGPIP)