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Other Post-Employment Benefits (OPEB) Memos
Changes Required for Units Investing in State Treasurer's OPEB Fund [Also see OPEB Resources]05/18/2011
Application to Phase III Governments and Governmental Accounting Standards Board Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions04/30/2010
Sample Journal Entries for OPEB Accounting04/16/2010
Illustrations of OPEB Note Disclosures Required by GASB Statements No. 43 and 4509/04/2008
North Carolina Department of State Treasurers Local Government Other Post Employment (OPEB) Fund.  Includes OPEB Contribution Agreement and OPEB STIF Account Form06/13/2008
Sample Resolution, Investment in State Treasurers OPEB Trust Fund05/19/2008
Excel Workbook to Compute OPEB Liability under the Alternative Measurement Method5/19/2008
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)