Texas Comptroller of Public Accounts
| Object Type: Non-Cash — None |
| Reference: |
| Issue Date: 2018-09-01 |
| Revised Date: 2021-09-01 |
Other post employment benefit (OPEB) contributions/benefit payments made by higher education institutions and agencies with business type activity after the measurement date for net OPEB liability are recorded and reported as deferred outflows of resources related to pensions in accordance with GASB Statement No. 75. As such, this account is used to offset OPEB contributions/benefits in the journal entry to reclassify to OPEB deferred outflows.
RESTRICTED: This code is restricted for use by University of Texas System-ACFR Reporting (799), A&M System-ACFR Reporting (798) Accounting Staff and Financial Reporting Section of the Comptroller of Public Accounts (902) only.
| Appropriation Year | 26 |
|---|---|
| USAS Title | OPEB CONTRIB OFFSET-PROP & BTA |
| Object Group | 19 – Financial Reporting (Non Expenditures) |
| USAS Status | A |
| Rev/Exp Category | NA – NOT APPLICABLE |