GASB Reports
Governmental Accounting Standards Board Related Reports
The Governmental Accounting Standards Board (GASB) is an independent organization that establishes and improves standards of accounting and financial reporting and is recognized as the official source of generally accepted accounting principles (GAAP) for U.S. state and local governments.
For detailed workpapers and amortization schedules, please contact Employers@SBCERA.org.
GASB Statement No. 68 (GASB) Actuarial Valuation – Reporting Date 6/30/2025
SBCERA Audited Schedules of Employer and Pension Amounts - Reporting Date 6/30/2025