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
Newport, RI
Counties
Los Angeles County Employees Retirement Association (LACERA)
School districts
Kettle-Moraine, WI
States
Universities