Darian Los

Publication Date


Document Type


First Advisor

Dzuranin, Ann

Degree Name

B.S. (Bachelor of Science)

Legacy Department

Department of Accountancy


States have not been required to include underfunded pension liabilities on their financial statements until GASB No. 67 and No. 68 was issued in 2012. This means that citizens have not be getting all of information relating to the financial stability of the state. In this project, I gather pension liability data from the states Comprehensive Annual Financial Reports. The data gathered will be used by Truth In Accounting for analysis and reporting to the public. This information will allow citizens to determine the financial stability of their state and if plans are being underfunded, they can call for major pension reforms from politicians. For the majority of the pension plans, the plans are being seriously underfunded, and actions need to be taken to correct this.

Darian Los 2020 .pdf (159 kB)
Darian Los 2020 .pdf

Honors Capstone Final Report1.docx (55 kB)
Honors Capstone Final Report1.docx

Honors Abstract1.doc (31 kB)
Abstract with cover page


8 pages




Northern Illinois University

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