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 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