Archived Financial Reports
Archived Financial Report
Select the appropriate tab below to view OCERS’ archived Financial Reports by category:
Archived Annual Comprehensive Financial Reports
The Annual Comprehensive Financial Report contains information about OCERS’ investments, financial statements, funding and membership. Information contained in the report is designed to provide a complete and accurate review of the year’s operations.
Archived GASB 67 & 68
GASB 67 & 68-related documents are important in helping employers, members and other stakeholders understand accounting rules that impact the way employers and pension plans account for and report their defined benefit plans for employees.
2020
2019
2018
Archived Actuarial Valuations
The Actuarial Valuation and Review reports summarize the actuarial data used in our valuation, establish the funding requirements for each fiscal year, and analyze each preceding year’s experience.
Actuarial Valuation as of 12/30/2020
Actuarial Valuation as of 12/31/2019
Actuarial Valuation as of 12/31/2018
Actuarial Valuation as of 12/31/2017
Actuarial Valuation as of 12/31/2016
Actuarial Valuation as of 12/31/2015
- Actuarial Experience Study 01/01/2014-12/31/2016
- Actuarial Experience Study 01/01/2011-12/31/2013
- Actuarial Experience Study 01/01/2008-12/31/2010
- Actuarial Experience Study 01/01/2005-12/31/2007
- Actuarial Experience Study 01/01/2002-12/31/2004
- Review of Economic Actuarial Assumptions for 12/31/2014
- Review of Economic Actuarial Assumptions for 12/31/2012
- Review of Economic Actuarial Assumptions for 12/31/2011
- Review of Economic Actuarial Assumptions for 12/31/2007
- Review of Economic Actuarial Assumptions for 12/31/2004
- Actuarial Experience Study 01/01/2017-12/31/2019
- Read more