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GASB statements No. 67 and 68 accounting and financial reporting for pensions as of June 30, 2021
Gabriel Roeder Smith & Company South Carolina Public Employee Benefit Authority
Gabriel Roeder Smith & Company
South Carolina Public Employee Benefit Authority
Abstract
This report contains information for each of the five retirement systems (i.e. South Carolina Retirement System, Police Officers Retirement System, Judges and Solicitors Retirement System, General Assembly Retirement System, and South Carolina National Guard Supplemental Retirement Plan) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 67, “Financial Reporting for Pension Plans.” Additionally, this report provides employers participating in the South Carolina Retirement Systems with information that is required in connection with GASB Statement No. 68, “Accounting and Financial Reporting for Pensions.”
Issue Date
2022-01-03
Keywords
South Carolina Retirement System, South Carolina Police Officers Retirement System, South Carolina Judges and Solicitors Retirement System, South Carolina General Assembly Retirement System, South Carolina National Guard Supplemental Retirement Plan, Pensions--South Carolina, Old age pensions--South Carolina
Type
Text
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.