The Comprehensive Annual Financial Report (CAFR) 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.
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.