Microsoft Word - FY2018 Table of Contents.docx

… ......94 Note 15 - Other Post-Empl oyment Benefits (OPEB) ...........................................96 Note 16 - Pensions ........................................... ...................................................102 Note 17 - Commitm …

… of Matter – Change in Accounting Principle Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions Other Matters Required Supplementary Information 2 Other Information 3 STATE OF DELAWARE Management’s Discussi …

… Total Liabilities 38,986 98 116,817 $ Net Position: Net Position Restricted for Pensions 10,084,874 - Net Position Held in Trust for OPEB Benefits 381,637 - …

… ension trust fund. The DPERS financial report for the fiscal year ended June 30, 2018 may be obtained at www.delawarepensions.com or by writing to the State Board of Pension Trustees and Office of Pensions, McArdle Building, Suite 1, 860 Silv …

… 2018 may be obtained at www.delawarepensions.com or by writing to the State Board of Pension Trustees and Office of Pensions, McArdle Building, Suite 1, 860 Silver Lake Boulevard, Dover, Delaware 19904-2402. The Delaware Other Post-Empl …

… B Trust Fund. The OPEB Trust financial report for the fiscal year ended June 30, 2018 may be obtained at www.delawarepensions.com or by writing to the State Board of Pension Trustees and Office of Pensions, McArdle Building, Suite 1, 860 Silve …

… , 2018 may be obtained at www.delawarepensions.com or by writing to the State Board of Pension Trustees and Office of Pensions, McArdle Building, Suite 1, 860 Silver Lake Boulevard, Dover, Delaware 19904-2402. The Delaware Economic Develop …

… 18, the State adopted GASB Statement No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This Statement improves accounting and financial reporting for state and local governments for postemployment be …