Maine Statutes
§ 5 §17438 — Reporting requirements under Governmental Accounting Standards Board
Maine·Title 5 ADMINISTRATIVE PROCEDURES AND SERVICES·Part 20 STATE RETIREMENT SYSTEM·Ch. 421 GENERAL PROVISIONS
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.
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Maine § 5 §17438 (Reporting requirements under Governmental Accounting Standards Board) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2007, c. 240, Pt. RRR, §2 (NEW). PL 2017, c. 88, §20 (AMD).
Nearby Sections
15
§ 5 §174
Rules§ 5 §17401
Establishment and limitation of fund§ 5 §17402
Payment of premium§ 5 §17403
Administration of fund§ 5 §1741
Definitions§ 5 §17411
Establishment and limitation of fund§ 5 §17412
Payment of premium§ 5 §17413
Administration of fund§ 5 §1742
Powers and duties§ 5 §1742-A
Security; regulations§ 5 §1742-B
Municipal building ordinances§ 5 §1742-C
Institutions of higher education