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Publication

State of South Carolina Public Employee Benefit Authority Basic Long-term Disability Income Plan GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans Actuarial Valuation as of June 30, 2022

South Carolina Public Employee Benefit Authority
Issue Date
2023-10-10
Type
Text
Keywords
Disability retirement--South Carolina, Government employees' disability insurance--South Carolina, South Carolina--Officials and employees--Salaries, etc.
Abstract
This report provides information on behalf of the State of South Carolina Public Employee Benefit Authority in connection with the Governmental Accounting Standards Board (GASB) Statement No. 74 “Financial Reporting for Postemployment Benefit Plans other than Pension Plans.” The actuarial valuation was performed as of June 30, 2022. Because GASB Statement No. 74 requires liabilities and assets to be reported as of the end of the fiscal year, update procedures were used to roll forward the total OPEB liability to June 30, 2023.
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.