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Texas Statutes (Last Updated: January 4, 2014) |
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GOVERNMENT CODE |
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Title 10. GENERAL GOVERNMENT |
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Subtitle F. STATE AND LOCAL CONTRACTS AND FUND MANAGEMENT |
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Chapter 2266. FINANCIAL ACCOUNTING AND REPORTING |
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Subchapter C. OTHER POSTEMPLOYMENT BENEFITS |
Sec. 2266.104. DISCLOSURE OF INFORMATION ON FINANCIAL STATEMENTS; GENERALLY
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This state or a political subdivision of this state shall disclose in its notes to the financial statement in a manner consistent with this subchapter:
(1) other postemployment benefits that it provides in its substantive plan, including:
(A) the covered employee groups;
(B) eligibility requirements; and
(C) the amount, described in an appropriate manner, of obligations that it and the member contribute;
(2) the statutory, contractual, or other authority under which other postemployment benefits are provided under Subdivision (1);
(3) the accounting, financing, and funding policies that it follows;
(4) the amount of other postemployment benefits expenditures that it recognizes during the period, net of member contributions;
(5) the number of members currently eligible to receive other postemployment benefits;
(6) any significant matters that affect the comparability of the disclosures required by this section with those for the previous period; and
(7) any additional information that it believes will assist in explaining the nature and cost of its commitment to provide other postemployment benefits.