What OPEB reporting changes does GASB 45 require?
Government Accounting Standards Board (GASB) 45 requires the disclosure of certain Other Post-Employment Benefit (OPEB) costs and liabilities (e.g., retiree health care) as well as the disclosure of specific parameters for their determination. The OSA, with the assistance of the Office of Financial Management , disclosed this information in the 2008 OPEB Report . For more information about OPEB and GASB 45 reporting, see the OPEB section of this website, which also contains an OPEB liability calculation tool.
