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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Notes & Samples

NOTE 11 – Postemployment Health Care and Life Insurance Benefits

Agencies administering other postemployment benefit (OPEB) plans must provide the information specified in GASB 74 and GASB 45 in reporting the agency’s OPEB information.

Glenn Hegar
Texas Comptroller of Public Accounts
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