GASB 45 Committee (Governmental Accounting Standards Board)Meeting Date
October 29, 2012
January 28, 2013
Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than PensionsIn 2007, the Board of Education approved a District Committee to study and makerecommendations to address the GASB 45 requirements. The committeeis being reconvened to address current GASB 45 requirements. This committee is chaired by Karl Christensen, Assistant Superintendent, Business Services. The advisory committee will be comprised of representatives from the community; representatives from each of the employee associations (STA, CSEA and SAA); District employees, teachers, and administrators, and members of the Board of Education. The committee meets at the Charles E. Skidmore Administrative Center, Santee School District, 9625 Cuyamaca Street, Santee, CA 92071.Statement 45 also establishes disclosure requirements for information about the plans in which an employer participates, the funding policy followed, the actuarial valuation process and assumptions, and, for certain employers, the extent to which the plan has been funded over time.
Last Modified on April 8, 2013