Maine § 17438. - Reporting requirements under Governmental Accounting Standards Board
Full text of Maine Maine Revised Statutes § 17438. — Reporting requirements under Governmental Accounting Standards Board, with citation guidance and answers to common questions.
§ 17438.. Reporting requirements under Governmental Accounting Standards Board
The system and trustees of the investment trust fund have no obligation to comply with reporting requirements related to the investment trust fund under Governmental Accounting Standards Board Statement Number 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, or Governmental Accounting Standards Board Statement Number 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The State is obligated to comply with the reporting requirements under Governmental Accounting Standards Board Statement Number 74 and Governmental Accounting Standards Board Statement Number 75. The system shall account for the assets of the investment trust fund in its annual financial statements. [PL 2017, c. 88, §20 (AMD).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 17438.
What does Maine Revised Statutes § 17438. cover?
Section 17438. ("Reporting requirements under Governmental Accounting Standards Board") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 17438.?
A common citation format is "Maine Revised Statutes § 17438." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 17438. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.