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Pension and Other Postemployment Benefit System Cash and Investment Pools Checklist

The Governmental Accounting Standards Board issued Statement No. 98, The Annual Comprehensive Financial Report, in October, 2021. Statement No. 98 replaces the term "comprehensive annual financial report" and its acronym with the new term "annual comprehensive financial report" and its acronym, ACFR. Statement No. 98 is effective for fiscal years beginning after December 15, 2021, with earlier implementation encouraged. The report checklists have been updated to reflect the new term and acronym. GFOA encourages governments to early implement the new term "annual comprehensive financial report" and its acronym, ACFR.

This checklist includes questions that are applicable to pension and other postemployment benefit systems and cash and investment pools.

  • April 2018 Checklist – This checklist is available for pension and other postemployment benefit systems and cash and investment pools preparing 2019 annual comprehensive financial reports and for pension and other postemployment benefit systems and cash and investment pools to use as a reference for comments received from GFOA established in the Certificate of Achievement for Excellence in Financial Reporting Program.