State Agency Directory | Online Services
Change Text Size  FacebookTwitter

RHBT Actuarial Reports


Quarterly Reports

Quarterly Report (3-31-20)
Quarterly Report (12-31-19)
Fiscal Year 2019 Report (Fiscal Years 2019-2024)
Quarterly Report (03-31-19)
Quarterly Report (12-31-18)
Fiscal Year 2018 Report (Fiscal Years 2018-2023)
Quarterly Report (3-31-18)
Quarterly Report (12-31-17)
Fiscal Year 2017 Report (Fiscal Years 2017-2022)
Quarterly Report (3-31-17)
Quarterly Report (12-31-16)
Fiscal Year 2016 Report (Fiscal Years 2016-2021)
Quarterly Report (3-31- 2016)
Fiscal Year 2015 Report (Fiscal Years 2015-2020)
Quarterly Report (3-31-15)
Quarterly Report (12-31-14)
Fiscal Year 2014 Report (Fiscal Years 2014-2019)
Quarterly Report (3-31-14)
Quarterly Report (12-31-13)
Fiscal Year 2013 Report (Fiscal Years 2013-2018)
Quarterly Report (3-31-13)
Quarterly Report (12-31-12)
Fiscal Year 2012 Report (Fiscal Years 2012-2017)
Quarterly Report (3-31-12)
Quarterly Report (12-31-11)
Fiscal Year 2011 Report (Fiscal Years 2011-2016)
Quarterly Report (3-31-11)
Quarterly Report (12-31-10)

OPEB Reports

Opt out Reallocation Instructions
Due to the reallocation of opt out agency deferral balances to participating agencies this year, a new entry to OPEB expense  must be included in the OPEB journal entry.  In order to make your OPEB journal entry balance you must take the “reallocation” net inflows/outflows/current year amortization and enter it as OPEB expense.  This will allow you to have a balanced OPEB journal entry as we acknowledge the reallocation of opt out agencies balances. 

 Please don’t hesitate to contact RHBT with any questions on this entry at 304-558-7850. 
 

June 30, 2018 OPEB Valuation

Amortization of Change in Proportionate Share of Net OPEB Liability Fiscal Year Ending June 30, 2019

Amortization of Change in Proportionate Share of Net OPEB Liability Reallocation for Opt-Outs Fiscal Year Ended June 30, 2019

GASB 75 Report - Audited Schedules of Employer OPEB Allocations and OPEB Amounts by Employer for Year Ended June 30, 2019

June 30, 2017 OPEB Valuation Update – GASB 74 Plan reporting for FY 2019

Amortization of Change in Proportionate Share of Net OPEB Liability for Year ended June 30, 2018

GASB 75 Report - Audited Schedules of Employer OPEB Allocations and OPEB Amounts by Employer for Year Ended June 30, 2018

June 30, 2017 OPEB Valuation – GASB 75 Employer reporting for FY 2019

GASB 75 Report - Audited Schedules of Employer OPEB Allocations and OPEB Amounts by Employer for Years Ended June 30, 2017 and 2016

Instructions for Using the GASB 75 Schedules 

Amortization of Change in Proportionate Share of Net OPEB Liability for Fiscal Year Ended June 30, 2017

OPEB Report (6-30-16)
OPEB Report (6-30-15)
OPEB Report (6-30-13)
OPEB Report (6-30-11)
OPEB Report Addendum (6-30-09)
OPEB Report (6-30-09)

RHBT Financial Plans

Financial Plan (Fiscal Years 2017-2021)

 

RHBT GASB 75 Schedules 6.30.20 FINAL.pdfAmortization of Change in Proportionate Share of Net OPEB Liability Reallocation for Opt-Outs Fiscal Yearing 63019.pdf