Implementers of Statements 43 and 45

The following governments have notified the GASB that they have implemented Statement 43 or Statement 45

Note: The information below is provided for the benefit of the public; its inclusion is not intended in any way to imply the involvement or approval of the GASB or the Financial Accounting Foundation, unless specifically stated otherwise.


Cities

Aurora, IL

Lancaster, PA

Newport, RI

New York, NY

Rochester, NY


Counties

County of Henrico, Virginia

Los Angeles County Employees Retirement Association (LACERA)

Ottawa County, Michigan


School districts

Kettle-Moraine, WI


States

Alaska

Colorado

Georgia

Idaho

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Mexico

New York

North Carolina

North Dakota

Oklahoma

Oregon

Pennsylvania

Tennessee

Texas

Utah

Vermont

Virginia

Washington

Wyoming


Universities

Ball State University

Michigan State University

Texas A&M University System

University of Missouri

University of Northern Iowa