Actuarial Reports
Actuarial Valuation
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) 68 - for Employers
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2022 Click here
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2021 Click here
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2020 Click here
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2019 Click here
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2018 Click here
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2017 Click here
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2016 Click here
- Governmental Accounting Standards (GAS) 68 Actuarial Valuation for Employer Reporting as of June 30, 2015 Click here
Government Accounting Standards Board (GASB) 67
- Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2022 Click here
- Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2021 Click here
- Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2020 Click here
- Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2019 Click here
- Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2018 Click here
- Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2017 Click here
- Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2016 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
Experience Study
- July 1, 2018 through June 30, 2021
- July 21, 2021 – Two Year Phase In of Employers UAAL Contribution Rates
- June 30, 2021 – Economic Assumptions Only
- July 1, 2015 through June 30, 2018
- July 1, 2012 through June 30, 2015
- July 1, 2009 through June 30, 2012
- July 1, 2006 through June 30, 2009
- July 1, 2003 through June 30, 2006
- July 1, 2000 through June 30, 2003