Actuarial Valuation and Reviews
The Actuarial Valuation Report is a funding tool that evaluates assets, participant data, benefit plans, and assumptions against demographic and economic experience to determine the annual amount needed to finance current and future obligations of the pension plan. The objective is maintaining a well-funded, sustainable plan that minimizes contribution-rate volatility.
The Actuarial Valuation and Reviews are prepared in accordance with generally accepted actuarial principles and follow Governmental Accounting Standard Board Statements 67 & 68 (GASB 67 & 68).
The GASB 67 Report provides pension liability and expense for financial reporting purposes for SCERS.
2010-Present
GASB 68 - June 30, 2022 Measurement Date
June 30, 2022 - GASB 67
June 30, 2022
GASB 68 - June 30, 2021 Measurement Date
June 30, 2021 - GASB 67 - Revised
June 30, 2021
GASB 68 - June 30, 2020 Measurement Date
June 30, 2020 - GASB 67
June 30, 2020
GASB 68 - June 30, 2019 Measurement Date
June 30, 2019 - GASB 67
June 30, 2019
GASB 68 - June 30, 2018 Measurement Date
June 30, 2018 - GASB 67
June 30, 2018
GASB 68 - June 30, 2017 Measurement Date
June 30, 2017 - GASB 67
June 30, 2017
GASB 68 - June 30, 2016 Measurement Date
June 30, 2016 - GASB 67 Addendum
June 30, 2016 - GASB 67
June 30, 2016
GASB 68 - June 30, 2015 Measurement Date
June 30, 2015 - GASB 67 Addendum
June 30, 2015 - GASB 67
June 30, 2015
GASB 68 - June 30, 2014 Measurement Date
June 30, 2014 - GASB 67
June 30, 2014
June 30, 2013
June 30, 2012
June 30, 2011
June 30, 2010