OPEB Reports

Each year, DCH complies with standards given by the Governmental Accounting Standards Board (GASB) by preparing specific reports on the condition of the Other Post-Employment Benefit (OPEB) funds that are managed by the agency. These reports are prepared either by DCH’s actuary or by the SHBP Accounting Senior Manager and provide information regarding the OPEB Liabilities (Total and Net), Fund Net Position, and Total Contributions related to OPEB by payroll location, among other information.

For further questions regarding these reports, please contact Sabrina Ford at [email protected].

Here are links for the most recent and specific previous years GASB 74 and GASB 75 standards reports, the Valuation Report, and the Subsequent Contribution Report (usually released late August):

OPEB Valuation Reports
GASB 74 Reports
GASB 75 Reports and Employer Schedules
Subsequent Contributions Reports