GASB 75 SHICC

The GASB Statement No. 75 applies to State employers who participate in the Supplemental Health Insurance Conversion Credit Program.

Each participating employer is responsible for understanding and meeting GASB 75 reporting requirements, “Accounting and Financial Reporting for Post-employment Benefits Other than Pensions”. Employers can use the Employer Schedule and Actuarial Valuation reports linked below for their financial reporting.

Calendar Year 2023 Reporting

SHICC Employer Schedules 2023 with Audit Opinion

SHICC GASB 75 December 31, 2023 Actuarial Valuation

Calendar Year 2022 Reporting

SHICC Employer Schedules 2022 with Audit Opinion

SHICC GASB 75 December 31, 2022 Actuarial Valuation

Calendar Year 2021 Reporting

SHICC Employer Schedules with Audit Opinion

SHICC GASB 75 December 31, 2021 Actuarial Valuation

 

Calendar Year 2020 Reporting

SHICC Employer Schedules with Audit Opinion

SHICC GASB 75 December 31, 2020 Actuarial Valuation

 

Calendar Year 2019 Reporting

SHICC Employer Schedules with Audit Opinion

SHICC GASB 75 December 31, 2019 Actuarial Valuation