Accounting

Implied Subsidy and PEMHCA (CalPERS Medical Benefits)

Implied subsidy must be recognized for PEMHCA (CalPERS medical) benefits in GASB 45 accounting.

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CCMA White Paper on California Local Government GASB 68 Implementation

White Paper on implementing GASB 68 for California local governments published by CCMA

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Select GASB 67/68 Discount Rate Indices

Selected GASB 67/68 Discount Rate Indices (20-year Aa Municipal Bonds)

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2015 PEPRA Compensation Limits are $117,020 and $140,424

The 2015 PEPRA Compensation limits are $117,020 and $140,424, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).

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Recent Presentations by Bartel Associates

Topics include CalPERS changes and GASB 68, 73, 74, and 75

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Bartel Associates To Present at GASB Hearing

Bartel Associates invited to present comments at Government Accounting Standards Board public hearing

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GASB OPEB Exposure Draft Comments

Bartel Associates submitted a comment letter to the Governmental Accounting Standards Board on their Exposure Drafts of new Statements on accounting for OPEB benefits.

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GASB Approves New OPEB and Pension Accounting Exposure Drafts

New accounting standards requiring recognition of unfunded OPEB and pension liabilities released as Exposure Drafts.

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