Actuarial Reports

 

Special Actuarial Study

 

  • Three-Year Phase-in of Increase in Employer Contribution Rate Starting 2017/2018 Due to Changes in Actuarial Assumptions from Actuarial Experience Study (4/6/16) Click here
  • Actuarial Audit and Review of Assumption and Methods June 30, 2014, Actuarial Valuation and June 30, 2013, Experience Study by Cheiron (04/01/15) Click here
  • Adoption CalPEPRA Benefits (January 16, 2013) Click Here
  • FCERA Contribution Rates for CalPEPRA Formulas for the 2013/2014 Fiscal Year January 2013
  • Special Study to Provide Adopted Retirement Benefits for County General Tier 4 and County Safety Tier 4 Employees April 2012
  • Independent Review of Actuarial Valuation as of June 30, 2010, and Experience Study (July 1, 2006 – June 30, 2009) by EFI (01/11/11) Click here
  • Independent Review of Actuarial Valuation as of June 30, 2010, and Experience Study (July 1, 2006 – June 30, 2009) Click Here
  • Special Actuary Study Archived
Government Accounting Standards Board (GASB)
  • Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2016 Click here
  • Governmental Accounting Standards (GAS) 68 Actuarial Valuation as of June 30, 2016 Click here
  • Governmental Accounting Standards (GAS) 68 Actuarial Valuation as of June 30, 2015 Click here
  • Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2015 Click here
  • Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2014 Click here
Report to Management
  • Brown Armstrong Independent Auditor’s Report, Required Communication and Agreed Upon Conditions for Year Ended June 30, 2017: December 13, 2017
  • Brown Armstrong Independent Auditor’s Report, Required Communication and Agreed Upon Conditions for Year Ended June 30, 2016: December 21, 2016
  • Brown Armstrong Independent Auditor’s Report, Required Communication and Agreed Upon Conditions for Year Ended June 30, 2015: December 16, 2015
  • Brown Armstrong Independent Auditor’s Report, Required Communication and Agreed Upon Conditions for Year Ended June 30, 2014: January 7, 2015
  • Brown Armstrong Independent Auditor’s Report, Required Communication, and Report to Management for Year Ended June 30, 2013: December 18, 2013
  • Brown Armstrong Independent Auditor’s Report, Required Communication, and Report to Management for Year Ended June 30, 2012: December 19, 2012
  • Brown Armstrong Independent Auditor’s Report, Required Communication, and Report to Management for Year Ended June 30, 2011: December 21, 2011
  • Report to Management Archived