2025 Audit Opinions & Disclosure Guidance

To assist employers with financial reporting, VRS is providing GASB schedules and corresponding opinions issued by the state auditor's office. In addition, VRS has developed sample journal entries and sample note disclosures for employers' reference for other post-employment benefits.

Note Reports, sample journal entries, note disclosures and other documents are for the measurement period ended June 30, 2024, unless otherwise noted.

Health Insurance Credit (HIC)

Reports, sample journal entries, note disclosures and other documents for the Health Insurance Credit (HIC).

  • Please check back.

Group Life Insurance (GLI)

Reports, sample journal entries, note disclosures and other documents for Group Life Insurance (GLI).

  • Please check back.

Line of Duty Act (LODA)

Reports, sample journal entries, note disclosures and other documents for the Line of Duty Act (LODA).

  • Please check back.

Virginia Local Disability Program (VLDP)

Reports, sample journal entries, note disclosures and other documents for the Virginia Local Disability Program (VLDP).

Virginia Sickness & Disability Program (VSDP)

Reports, sample journal entries, note disclosures and other documents for the Virginia Sickness & Disability Program (VSDP).

  • Please check back.