DHRM - Department of Human Resource Management


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Audit Opinions & Disclosure Guidance

To assist agencies with financial reporting, DHRM is providing GASB schedules and corresponding opinions issued by the state auditor's office. In addition, DHRM has developed sample journal entries and sample note disclosures for agencies' reference.

GASB 75 - FY 2018

  • GASB 75 Report With Audit Opinions


  • Sample Journal Entries and Schedules


  • Sample Note Disclosures and Instructions


  • 2018 Actuarial Valuation Report