Early Implementers of Statement 34


Special-purpose Districts

Alabama Alabama Municipal Electric Authority
Board of Water & Sewer Commissioners of the City of Mobile
Sheffield Housing Authority
Alaska Public Employee Retirement System
Teachers' Retirement System
Arizona Central Arizona Water Conservation District
Corrections Officer Retirement Plan
Elected Officials’ Retirement Plan
Public Safety Personnel Retirement System
Tohono O’odham Nation—
Valley Metro Regional Public Transportation Authority
Arkansas Jonesboro City Water and Light Plant
California Alameda Corridor Transportation Authority
Alameda County Employees’ Retirement Association
Alameda County Water District
California Public Employees’ Retirement System
California State Teachers’ Retirement System
Central Contra Costa Sanitary District
Chemehuevi Indian Tribe
City of Berkeley Housing Authority
City of Berkeley Housing Authority
City of Berkeley Rent Stabilization Board
City of Berkeley Redevelopment Agency
City of Fresno Employees Retirement System
City of Fresno Fire and Police Retirement System
Coachella Valley Water District
County of Sacramento Refuse Enterprise Fund
East Bay Municipal Utility District
El Dorado Irrigation District
Golden Gate Bridge, Highway and Transportation District
Inland Empire Utilities Agency
Las Virgenes Municipal Water District
Leucadia County Water District
Los Angeles County Community Development Commission
Los Angeles County Employee Retirement System
Orange County Transportation Authority
Plumas County Community Development Commission
Public Employees' Retirement System
Redding Area Bus Authority
Sacramento Housing & Redevelopment Agency
Sacramento Regional County Sanitation District
Sacramento Municipal Utility District
San Diego County Employees Retirement Association
San Diego County Water Authority
San Jose Federated City Employees Retirement Systems
San Jose Police and Fire Department Retirement Plan
Vallejo Sanitation & Flood Control District
San Jose Redevelopment Agency
Santa Clara Valley Water District
Schools Insurance Authority
South Tahoe Public Utility District
The Port of Long Beach
Triunfo Sanitation District
Tuolumne Utilities District
Ventura Regional Sanitation District
Vista Irrigation District
Colorado Beaver Creek Metropolitan District
Castle Pines Metropolitan District
Denver Employees Retirement Plan
Eagle River Water & Sanitation District
Eagle Valley Library District
Fraser Sanitation District
Glenwood Springs Rural Fire Protection District
Grand County Library District
Northern Colorado Water Conservancy District
Northern Colorado Water Conservancy District, Municipal Subdistrict
Platt River Power Authority
Public Employees’ Retirement Association of Colorado
Sonoma Valley Health Care District
Southern Ute Indian Housing Authority
Upper Eagle Regional Water Authority
Ute Water Conservancy District
W-Y Combined Communcation Center
Willow Brook Metropolitan District
Connecticut Litchfield Hills Council of Elected Officials
Delaware Delaware Public Employees’ Retirement System
Delaware Transportation Authority Transportation Trust Fund
District of Columbia Metropolitan Washington Airports Authority
Water and Sewer Authority
Florida Central Florida Regional Transportation Authority
Children’s Services Council of Broward County
Firefighter Pension Fund, City of Orlando
Florida Keys Aqueduct Authority
Fort Pierce Utilities Authority
General Employees’ Pension Funds, City of Orlando
Manatee County Port Authority
Miami Firefighters & Police Officers Retirement Systems
North Broward Hospital District
Orange County Library District
Orlando-Orange County Expressway Authority
Pinellas Suncoast Fire & Rescue District
Police Pension Fund, City of Orlando
South Florida Water Management District
Southwest Florida Water Management District
Suwannee River Water Management District
Utilities Commission, City of New Smyrna Beach
Georgia Atlanta Regional Commission>
Douglasville–Douglas County Water and Sewer Authority
Employees’ Retirement System of Georgia
Idaho Public Employees’ Retirement System of Idaho
Illinois Chicago Public School Teachers’ Retirement Fund
Chicago Transit Authority
Dundee Township Public Library District
DuPage Water Commission
Elmwood Park Public Library
General Assembly Retirement System, State of Illinois
Hammond-Henry Hospital
Illinois Housing Development Authority
Illinois Municipal Retirement Fund
Illinois State Employees Retirement System
Illinois State Toll Highway Authority
Judges Retirement System of Illinois
Justice-Willow Springs Water Commission
Metropolitan Water Reclamation District of Greater Chicago
Metropolitan Water Reclamation Retirement Fund
Niles Public Library District
Northwest Mosquito Abatement District
Pace Suburban Bus Service
Palwaukee Municipal Airport Commission
Park District of Highland Park—NEW
Public Building Commission of Chicago
Regional Transportation Authority
Roselle Public Library District
State Employees Retirement System of Illinois
State Employees Retirement System of Illinois
Wheaton Park District—NEW
Winnebago County Forest Preserve District
Zion Park District—NEW
Indiana Fort Wayne-Allen County Airport Authority
Iowa Mary Greeley Medical Center
Kentucky Kentucky Retirement Systems
Teachers’ Retirement System of Kentucky
Louisiana City of Baton Rouge and Parish of East Baton Rouge Employees' Retirement System
Housing Authority of the City of Monroe
Judicial Expense Fund for the Civil District Court for the Parish of Orleans
Louisiana State Firefighter’s Retirement System
Port of Greater Baton Rouge
Teachers’ Retirement System of Louisiana
Maryland Housing Authority of Baltimore City
Housing Opportunities Commission of Montgomery County
Maryland National Park and Planning Commission
Washington Suburban Sanitary Commission
Maine Maine State Retirement System
Massachusetts Braintree Electric Light Department
South Shore Tri-Town Development Corporation
Michigan East Lansing-Meridian Water and Sewer Authority
Gobles/Pine Grove Fire Control Board
Hopkins Area Fire Control Board
Kent County Department of Aeronautics
Mackinac Bridge Authority
Michigan Higher Education Facilities Authority
Michigan Judges’ Retirement System
Michigan Municipal Bond Authority
Michigan Public School Employees’ Retirement System
Michigan State Employees’ Retirement System
Michigan State Hospital Finance Authority
Michigan State Police Retirement System
Minnesota Dakota County Community Development Agency
Metropolitan Council, St. Paul
Minnesota Public Employees’ Retirement Association
Minnesota State Lottery
Southern Minnesota Municipal Power Agency
Mississippi Harrison County Wastewater and Solid Waste Management District
Public Employees’ Retirement System of Mississippi
Missouri State Employees’ Retirement System
The Public School & The Non-Teacher School Employee Retirement Systems
Montana Bitterroot Public Library
Florence Rural Fire District
Missoula Rural Fire District
Montana Public Employees Retirement Board
Nebraska Omaha Public Power District
Nevada Airport Authority of Washoe County
Clark County Aviation System
Public Employees Retirement System of Nevada
Redevelopment Agency of the City of Reno
New Hampshire New Hampshire Retirement System
New Jersey New Jersey Economic Development Authority
New Jersey Meadowlands Commission
New Jersey Transit
New Jersey Water Supply Authority
New Mexico Public Employees Retirement Association of New Mexico
New York Albany County Airport Authority
City of New York Deferred Compensation Plan
Dormitory Authority of New York
Mohawk Valley Water Authority
Municipal Bond Bank Agency
New York City Board of Education Retirement System
New York City Employees’ Retirement System
New York City Fire Department, Subchapter Two Pension Fund
New York City Police Pension Fund
New York Local Government Assistance Corporation
New York State Energy Research & Development Authority
New York State Housing Finance Agency
New York State & Local Retirement System
New York State Project Finance Agency
New York State Teachers’ Retirement System
Teachers’ Retirement System of the City of New York
North Carolina ElectriCities of North Carolina
Triangle Transit Authority
Water & Sewer Authority of Cabarrus County
North Dakota North Dakota Retirement & Investment Office
Ohio Butler County Transportation Improvement District
Cleveland Metropolitan Park District
Columbus Regional Airport Authority
Hancock County Educational Service Center
Great Oaks Institute of Technology and Career Development
Lake Metroparks
Portage Regional Airport Authority
Public Employees Retirement System of Ohio
State Highway Patrol Retirement System
School Employees’ Retirement System of Ohio
Southwest Ohio Regional Transit Authority
State Teachers’ Retirement System
Tri-Cities North Regional Wastewater Authority
Oklahoma Ardmore Higher Education Program
Capital Investment Board
Central Oklahoma Transportation and Parking Authority
Commissioners of the Land Office
Department of Commerce
Department of Wildlife Conservation
Development Finance Authority
Firefighters Pension and Retirement System
Grand River Dam Authority
Industrial Finance Authority
McCurtain County Higher Education Program
McGee Creek Authority
Medical Technology and Research Authority
Muscogee (Creek) Nation
Oklahoma City Employee Retirement System
Oklahoma City Environmental Assistance Trust
Oklahoma City Municipal Facilities Authority
Oklahoma City Public Property Authority
Oklahoma City Riverfront Redevelopment Authority
Oklahoma City Water Utilities Trust
Oklahoma Credit Enhancement Reserve Fund
Oklahoma Municipal Power Authority
Oklahoma Transportation Authority
Police Pension and Retirement System
Public Employees Retirement System
State & Education Employees Group Insurance Board
State Insurance Fund
State Regents for Higher Education
Stillwater Medical Center Authority
Student Loan Authority
Water Resources Board
Uniform Retirement System for Justices and Judges (URSJJ)
University Hospitals Authority and University Hospitals Trust
Oregon METRO
Portland Development Commission
Springfield Utility Board
Pennsylvania East Norriton-Plymouth-Whitpain Joint Sewer Authority
Horsham Water and Sewer Authority
Housing Authority of the City of Pittsburgh
Lehigh County Authority
North Wales Water Authority
Philadelphia Board of Pensions & Retirement
Public School Employees’ Retirement System
State Employees’ Retirement System
The Waste System Authority of Eastern Montgomery County
Uppper Gwynedd-Towamencin Municipal Authority
West Goshen Sewer Authority
South Carolina Beaufort-Jasper Water and Sewer Authority
Powdersville Water District
South Carolina Department of Transportation
South Dakota South Dakota Retirement System
Tennessee Electric Power Board of Chattanooga
Knoxville Utility Board
Memphis Light, Gas and Water
Spring Creek Utility District of Hardeman County
Tri-Cities Airport Commission
Texas City Public Service of San Antonio
Gulf Coast Waste Disposal Authority
Kerrville Public Utility Board
Texas County & District Retirement System
Texas Employees’ Retirement System
Texas Municipal Retirement System
Utah Housing Authority of the City of Ogden
Southwest Center
Snyderville Basin Water Reclamation District
Utah Retirement Systems
Washington County Water Conservancy District
Virginia Alexandria Sanitation Authority
Augusta County Service Authority
Bedford County Public Service Authority
Charlottesville-Albemarle Airport Authority
Educational Employees’ Supplementary Retirement System of Fairfax County
Loudoun County Sanitation Authority
Rivanna Water and Sewer Authority
Washington Bellingham/Whatcom County Housing Authority
Clark County Public Transportation Benefit Area Authority
Energy Northwest
Hazel Dell Sewer District
Metropolitan Park District of Tacoma
Port of Tacoma
Public Utility District of Pend Oreille County
Tacoma Employees’ Retirement System
Tacoma Public Utilities-Belt Line Division
Tacoma Public Utilities-Power Division
Tacoma Public Utilities - Rail Division
Tacoma Public Utilities-Water Division
Washington State Lottery
Whatcom County Housing Authority
Wisconsin Green Bay Metropolitan Sewerage District
Milwaukee Metropolitan Sewerage District
Wyoming Northwest Rural Water District
Wyoming Retirement System