Hopefully everyone is aware that there were several errors in the original June 2019 Compliance Supplement. We heard that a revision was coming, the new compliance supplement is out! Unfortunately, they replaced the June 2019 version in its entity. ...
Nonauthoritative information from GASB Staff on Net OPEB/Pension Asset, that should be Restrictions in Net Position: GASB staff's interpretation is that based on GASB 63 paragraph 10. Net OPEB and Pension Asset amounts should be classified as Restricted ...