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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.

2024 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.

Report on Management's Assertions

Note Reports, sample journal entries, note disclosures and other documents are for the measurement period ended June 30, 2023, unless otherwise noted.

Health Insurance Credit (HIC)

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

Group Life Insurance (GLI)

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

Line of Duty Act (LODA)

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

Virginia Local Disability Program (VLDP)

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

  • No audit opinions were prepared for this set of plans.

Virginia Sickness & Disability Program (VSDP)

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