Other Post Employment Benefits Resources

Unlike with pension standards, most OPEB arrangements will be single-employer plans that are owned by the employer.  Thus, the employer will bear most of the responsibility for the information and reporting for these single-employer plans.  An actuarial valuation will be necessary to provide the financial information needed to properly comply with the two standards; for any single-employer plans, the responsibility of obtaining this will rest on the shoulders of the plans and employers.  

North Carolina offers two cost-sharing, multiple-employer, defined-benefit plans that are available to select employers in the State:  the Retiree Health Benefit Fund (RHBF) which provides State Health Plan retiree benefits, and the Disability Income Plan of North Carolina (DIPNC). Participants in either of these plans will receive any information necessary to comply with the reporting requirements of these standards from the State.
Resources for both single-employer OPEB plans and cost-sharing plans are provided below.

Resources for Single Employer OPEB Plans

2019 Journal Entry Templates for Single-Employer OPEB Plans

OPEB plans with trust 2019 OPEB Trust Template
OPEB plans not accounted for in a trust 2019 OPEB Non-Trust Template

Implementation Year Journal Entry Templates for Single-Employer OPEB Plans

OPEB plans with trust Implementation Year OPEB Trust Template
OPEB plans not accounted for in a trust Implementation Year OPEB Non-Trust Template

Resources for Cost Sharing Plans

June 30, 2018 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2018 and June 30, 2019.

Office of State Auditor Financial Audit Report RHBF DIPNC
Data Tables RHBF DIPNC
Journal Entry Templates RHBF DIPNC
Valuation Report RHBF DIPNC

June 30, 2017 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2017 and June 30, 2018.

Office of State Auditor Financial Audit Report RHBF DIPNC
Data Tables RHBF DIPNC
Journal Entry Templates RHBF DIPNC
Valuation Report RHBF DIPNC