Notice of Public Hearing - Impact of Statement Number 45 of the Governmental Accounting Standards Board (GASB)

NYS Seal

ASSEMBLY STANDING COMMITTEE ON WAYS AND MEANS

NOTICE OF PUBLIC HEARING

PLEASE NOTE NEW DATE

SUBJECT:	Impact of Statement Number 45 of the Governmental Accounting Standards Board (GASB)

PURPOSE:	To review the impact of new accounting and reporting rules required of public entities by GASB Statement Number 45.

Hamilton Hearing Room B
Legislative Office Building, 2nd Floor
Albany, New York

RESCHEDULED DATE: TUESDAY, JANUARY 30, 2007
10:00 a.m.

The Governmental Accounting Standards Board (GASB) issued Statement Number 45 in June 2004 consisting of new accounting rules and guidelines applicable to public employers in relation to post-employment benefits other than pensions. The purpose of this hearing is to review the implementation of the GASB-45 ruling, requirements and timing for implementation, and its effect on different levels of government. In addition, testimony might address steps that could be taken to comply with the ruling and the practical effect of what it means to comply, as well as penalties that could result from non-compliance.

Persons wishing to present pertinent testimony to the Committee at the above hearing should complete and return the reply form as soon as possible. It is important that the reply form be fully completed and returned so that persons may be notified in the event of emergency postponement or cancellation.

Oral testimony will be limited to 15 minutes duration. In preparing the order of witnesses, the Committee will attempt to accommodate individual requests to speak at particular times in view of special circumstances. These requests should be made on the attached reply form or communicated to Committee staff as early as possible. In the absence of a request, witnesses will be scheduled in the order in which reply forms are postmarked.

Ten copies of any prepared testimony should be submitted at the hearing registration desk. The Committee would appreciate advance receipt of prepared statements.

In order to further publicize these hearings, please inform interested parties and organizations of the Committee's interest in hearing testimony from all sources.

In order to meet the needs of those who may have a disability, the Assembly, in accordance with its policy of non-discrimination on the basis of disability, as well as the 1990 Americans with Disabilities Act (ADA), has made its facilities and services available to all individuals with disabilities. For individuals with disabilities, accommodations will be provided, upon reasonable request, to afford such individuals access and admission to Assembly facilities and activities.

Herman D. Farrell, Jr.
Member of Assembly
Chairman
Committee on Ways And Means

PUBLIC HEARING REPLY FORM Persons wishing to present testimony at the public hearing on the Impact of Statement Number 45 of the Governmental Accounting Standards Board (GASB) are requested to complete this reply form as soon as possible and mail it to: Clinton Freeman, Jr. Executive Assistant Assembly Committee on Ways and Means Room 923, LOB Albany, New York 12248 Email: Freemac@assembly.state.ny.us Phone: (518) 455-5491 Fax: (518) 455-5776

	I plan to attend the following public hearing on the Impact of Statement Number 45 of the Governmental Accounting Standards Board (GASB) to be conducted by the Assembly Committee on Ways And Means on Wednesday, January 24, 2007 at 10:00 a.m.

	I plan to make a public statement at the hearing. My statement will be limited to 15 of minutes, and I will answer any questions which may arise. I will provide 10 copies of my prepared statement.

	I will address my remarks to the following subjects:

	I do not plan to attend the above hearing.

	I would like to be added to the Committee mailing list for notices and reports.

	I would like to be removed from the Committee mailing list.

	I will require assistance and/or handicapped accessibility information. Please specify the type of assistance required:



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