Maine § 5 §17438 Reporting requirements under Governmental Accounting Standards Board

Maine Statutes

§ 5 §17438 — Reporting requirements under Governmental Accounting Standards Board

Maine § 5 §17438

Title 5ADMINISTRATIVE PROCEDURES AND SERVICES

Part 20STATE RETIREMENT SYSTEM

Ch. 421GENERAL PROVISIONS

This text of Maine § 5 §17438 (Reporting requirements under Governmental Accounting Standards Board) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 5, § 5 §17438 (2026).

Text

The system and trustees of the investment trust fund have no obligation to comply with reporting requirements related to the investment trust fund under Governmental Accounting Standards Board Statement Number 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, or Governmental Accounting Standards Board Statement Number 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The State is obligated to comply with the reporting requirements under Governmental Accounting Standards Board Statement Number 74 and Governmental Accounting Standards Board Statement Number 75. The system shall account for the assets of the investment trust fund in its annual financial statements.

Free access — add to your briefcase to read the full text and ask questions with AI

The system and trustees of the investment trust fund have no obligation to comply with reporting requirements related to the investment trust fund under Governmental Accounting Standards Board Statement Number 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, or Governmental Accounting Standards Board Statement Number 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The State is obligated to comply with the reporting requirements under Governmental Accounting Standards Board Statement Number 74 and Governmental Accounting Standards Board Statement Number 75. The system shall account for the assets of the investment trust fund in its annual financial statements.