Does 37Act create GASB opinions?

No. 37Act is positioned to organize source data, schedules, evidence, review workflow, and exports that support GASB reporting processes.

GASB 67 and GASB 68 Reporting Support

GASB 67 and GASB 68 support is one of the clearest software wedges for California 1937 Act retirement systems. The reporting challenge is not only calculating figures. It is coordinating source schedules, actuarial inputs, employer disclosure support, reviewer notes, final exports, and audit evidence.

37Act should describe this carefully as GASB support, not automated GASB certification.

What a GASB reporting workspace should organize

Plan reporting source schedules and supporting files.
Employer disclosure package inputs.
Actuarial values and assumptions received from professional partners.
Reconciliation notes and review comments.
Draft, reviewed, and final export status.
Evidence links back to source files and assumptions.
Board-facing summaries that explain the reporting cycle.

Why this matters

Without a governed workspace, GASB support can become a set of disconnected spreadsheets, PDFs, email requests, and shared-drive folders. 37Act’s product story is that those artifacts should live in one traceable reporting cycle so future reviewers can understand how the package was assembled.