The Washington-based National Association of Counties (NACo) has released a study of the steps 15 counties are taking to comply with the Norwalk, Conn.-based Government Accounting Standards Board’s (GASB) Statement 45, which requires local governments to account for other post-employment benefits (OPEBs), such as health care for retirees. NACo aims to use the study to alleviate confusion over GASB 45.

GASB 45 has caused some controversy since it was issued in 2004, and, according to NACo, some local governments fear that complying with the new rule will harm their credit rating. “The Implementation of GASB 45: Case Studies of 15 Counties,” provides overviews of issues surrounding GASB 45 as well as specifics on how the 15 counties are meeting the challenge.

The counties profiled in the study include Chester County, Pa.; Montgomery County, Md.; Marathon County, Wis.; Oakland County, Mich.; Tulsa County, Okla.; Fairfax County, Va.; Gwinnett County, Ga.; Harris County, Texas; Hillsborough County, Fla.; Mecklenburg County, N.C.; Shelby County, Tenn.; Bernalillo County, N.M.; Clark County, Nev.; Multnomah County, Ore.; and Sonoma County, Calif. The study is available at www.naco.org.