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Other Post Employment Benefits

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Statutory Requirements

 Georgia Statute Requirements for OPEB

Valuations

 June 30, 2006 GASB 43 Valuation for SHBP
June 30, 2005 GASB 43 Valuation for SHBP

Presentations

March 13, 2008

 OPEB Presentation by Cavanaugh Macdonald to Board Audit

February 8, 2007 Board Meeting

Presentation to Board Audit Committee on GASB 43 Valuation of the State Health Benefit Plan
FY07 SHBP Revenue Source Allocations

April 12, 2007 Board Meeting

 FY 2007 OPEB Allocations Presented to Board Audit Committee - April 12, 2007

 February 5, 2008 Georgia State University OPEB Forum

Resolutions

 Resolution - Establishment of Segregated Employer Contributions for Active and Retired Members, State Health Benefit Plan for FY 2007 (June 14, 2007)
 Resolution – Establishment of State Employee Employer Contributions for Future OPEB Liabilities (September 13, 2007)
 Resolution Briefing Document - Establishment of State Employee Employer Contributions for Future OPEB Liabilities
 Resolution – Segregation of the State Health Benefit Plan Fund Balance and Establishment of Contributions to the Georgia Retiree Health Benefit Fund (February 14, 2008)
 Resolution Briefing Document - Segregation of the State Health Benefit Plan Fund Balance and Establishment of Contributions to the Georgia Retiree Health Benefit Fund

FY 2007 OPEB Report to the General Assembly

 Cover Letter
 June 30, 2005 Valuation
 FY 2007 State Health Benefit Plan (SHBP) Retiree Revenue and Expenditures by retiree type
 FY 2007 Net Assets of the Georgia Retiree Healthcare Fund (OPEB Fund)
 FY 2007 Incurred But Not Reported Expenditures for SHBP Retirees