'; } set_error_handler("scrrefcustomerror"); ?> '; fclose($fp); } ?>

The Governmental Accounting Standards Board (GASB) is seeking feedback from users of government financial reports as part of the Post-Implementation Review (PIR) of Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (OPEB).

Because we are seeking information about the usefulness of OPEB information relative to pension information, we invite your participation whether you are interested in OPEB information, pension information, or both. Your insights will help GASB assess whether the OPEB standards are meeting their objectives and providing financial statement users with meaningful, decision-useful information.

We appreciate your time and participation in this important process. Please take a moment to complete the survey before February 21, 2025, and share your feedback.