Revised Best Practices

GFOA's Executive Board recently approved the following revised best practices from the Committee on Governmental Budgeting and Fiscal Policy and the Committee on Retirement and Benefits Administration (CORBA):

• Core Elements of a Funding Policy for Governmental Pension and OPEB Plans
• OPEB Governance and Administration
• Strategic Planning
• Sustainable Funding Practices for Defined Benefit Pensions and Other Postemployment Benefits (OPEB)