GASB Resources

GASB Public Pension Accounting Standards

The Governmental Accounting Standards Board (GASB) requires public employers to provide detailed disclosures of pension information in financial statements and accompanying information (GASB 68) and establishes standards for disclosure of information on postemployment benefits other than pension benefits by all state and local government employers (GASB 75).

GASB Resources

GASB 68 Toolkit (implementation guides, videos, podcasts, and more)
GASB FAQs – Ohio Auditor
GASB 68 Reporting Requirements
GASB Pronouncements
Auditor of State Bulletin 2018-2 (GASB 75)

	GASB 74 GASB 75	GASB 67 GASB 68	GASB 45 GASB 27	SERS Annual Comprehensive Financial Report
Year Ended June 30, 2023	GASB Statement No. 74 Report GASB Statement No. 75 Report GASB 75 Allocation Report	GASB Statement No. 67 Report GASB Statement No. 68 Report GASB 68 Allocation Report		SERS Annual Comprehensive Financial Report
Year Ended June 30, 2022	GASB Statement No. 74 Report GASB Statement No. 75 Report GASB 75 Allocation Report*	GASB Statement No. 67 Report GASB Statement No. 68 Report GASB 68 Allocation Report		SERS Annual Comprehensive Financial Report
Year Ended June 30, 2021	GASB Statement No. 74 Report GASB Statement No. 75 Report GASB 75 Allocation Report*	GASB Statement No. 67 Report GASB Statement No. 68 Report GASB 68 Allocation Report		SERS Annual Comprehensive Financial Report
Year Ended June 30, 2020	GASB Statement No. 74 Report GASB Statement No. 75 Report GASB 75 Allocation Report	GASB Statement No. 67 Report GASB Statement No. 68 Report GASB 68 Allocation Report		SERS Annual Comprehensive Financial Report
Year Ended June 30, 2019	GASB Statement No. 74 Report GASB 75 Allocation Report GASB Statement No. 75 Report GASB 75 Disclosure Information	GASB Statement No. 67 Report GASB 68 Allocation Report GASB Statement No. 68 Report GASB 68 Disclosure Information		SERS Annual Comprehensive Financial Report
Year Ended June 30, 2018	GASB Statement No. 74 Report GASB 75 Allocation Report GASB Statement No. 75 Report GASB 75 Disclosure Information	GASB Statement No. 67 Report GASB 68 Allocation Report GASB Statement No. 68 Report GASB 68 Disclosure Information		SERS Annual Comprehensive Financial Report
Year Ended June 30, 2017	GASB Statement No. 74 Report GASB 75 Allocation Report GASB Statement No. 75 Report GASB 75 Disclosure Information	GASB Statement No. 67 Report GASB 68 Allocation Report GASB Statement No. 68 Report GASB 68 Disclosure Information	GASB 45	SERS Annual Comprehensive Financial Report
Year Ended June 30, 2016		GASB Statement No. 67 Report GASB 68 Allocation Report GASB Statement No. 68 Report	GASB 45	SERS Annual Comprehensive Financial Report
Year Ended June 30, 2015		GASB Statement No. 67 Report GASB 68 Allocation Report GASB 68 Disclosure Information GASB Statement No. 68 Report	GASB 45	SERS Annual Comprehensive Financial Report
Year Ended June 30, 2014		GASB Statement No. 67 Report GASB 68 Allocation Report GASB 68 Disclosure Information GASB Statement No. 68 Report	GASB 27 and 45	SERS Annual Comprehensive Financial Report
Year Ended June 30, 2013			GASB 27 and 45	SERS Annual Comprehensive Financial Report
Year Ended June 30, 2012			GASB 27 and 45	SERS Annual Comprehensive Financial Report

*An error was discovered on page 60 of this report. The second table referring to the sensitivity of the net OPEB liability to changes in the health care cost trend rate displays incorrect percentages. • The current trend rate should read 6.75% decreasing to 4.40%. • The 1% decrease should read 5.75% decreasing to 3.40%. • The 1% increase should read 7.75% decreasing to 5.40%. The net OPEB liability calculated amounts are correct; this is a correction to text only.

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