VRS monitors Governmental Accounting Standards Board (GASB) statements and regularly provides guidelines and resources to assist employers in their compliance efforts as well as with other financial reporting requirements. Bookmark this page in your web browser and check it regularly for the latest updates.
GASB Statement No. 67
Includes member data and the actuarial assumptions and methods applied in the development of the GASB 67 results.
GASB Statement No. 68
Employers that prepare annual financial statements are required to report net pension liability (NPL) and pension expense (PE) as participants in VRS. This report contains employer‑specific information to be used in the preparation of financial statements.
GASB Statement No. 74
Includes member data and the actuarial assumptions and methods used to develop the GASB 74 results.
GASB Statement No. 75
Employers participating in VRS‑administered OPEB programs must report net OPEB liability (NOL) and OPEB expense to comply with GASB 75. This report includes employer‑specific information for that purpose.
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