Through the continual efforts of our Town Comptroller and Finance Committee, we have been able to save approximately $5,000 by working with a new vendor to handle our GASB 45. GASB 45, or GASB Statement 45, is an accounting and financial reporting provision requiring government employers to measure and report the liabilities associated with other (than pension) post-employment benefits (OPEB). Reported OPEB’s may include post-retirement medical, pharmacy, dental, vision, life, long-term disability and long-term care benefits that are not associated with a pension plan.