Financial Reporting

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As part of our accountability to our members, the public, and stakeholders, LACERA publishes several types of financial reports. Actuarial valuations, experience studies, and Governmental Accounting Standards Board disclosure reports are produced by our actuarial consultant and are independently reviewed.

Actuarial Reports

LACERA’s actuarial reports are composed of assumptions and an estimate of the present value of the promised benefits computed against the amount of contributions required to fund those benefits.

Actuarial Valuations and Reviews

Each year, LACERA’s actuarial consultant prepares a valuation report examining the liabilities and assets of the retirement fund. Every three years, LACERA’s reviewing actuary reviews the Pension and OPEB actuarial valuations.

OPEB Actuarial Valuation

2024 OPEB Actuarial Valuation

2023 OPEB Actuarial Valuation

2022 OPEB Actuarial Valuation

2021 OPEB Actuarial Valuation

2020 OPEB Actuarial Valuation

2019 OPEB Actuarial Valuation

2018 OPEB Actuarial Valuation

2017 OPEB Actuarial Valuation

2016 OPEB Actuarial Valuation

2014 OPEB Actuarial Valuation

2012 OPEB Actuarial Valuation

2010 OPEB Actuarial Valuation

OPEB Actuarial Valuation Review

2023 OPEB Actuarial Valuation Review

2020 OPEB Actuarial Valuation Review

Pension Actuarial Valuation

2024 Pension Actuarial Valuation

2023 Pension Actuarial Valuation

2022 Pension Actuarial Valuation

2021 Pension Actuarial Valuation

2020 Pension Actuarial Valuation

2019 Pension Actuarial Valuation

2018 Pension Actuarial Valuation

2017 Pension Actuarial Valuation

2016 Pension Actuarial Valuation

2015 Pension Actuarial Valuation

2014 Pension Actuarial Valuation

2013 Pension Actuarial Valuation

2012 Pension Actuarial Valuation

2011 Pension Actuarial Valuation

2010 Pension Actuarial Valuation

Pension Actuarial Valuation Review

2019 Pension Actuarial Valuation Review

2022 Pension Actuarial Valuation Review

Experience Studies and Reviews

Every three years, LACERA’s actuarial consultant prepares an investigation of experience to review the reasonableness of the actuarial methods and economic and demographic assumptions used in the valuation. LACERA’s reviewing actuary provides an opinion every three years on their review of the Pension and OPEB experience studies.

OPEB Investigation of Experience

2023 OPEB Investigation of Experience

2020 OPEB Investigation of Experience

2018 OPEB Investigation of Experience

OPEB Investigation of Experience Review

2023 OPEB Investigation of Experience Review

2020 OPEB Investigation of Experience Review

2018 OPEB Investigation of Experience Review

Pension Investigation of Experience

2022 Pension Investigation of Experience

2019 Pension Investigation of Experience

Pension Investigation of Experience Review

2022 Pension Investigation of Experience Review

2019 Pension Investigation of Experience Review

GASB Disclosure Reports

LACERA’s actuarial consultant produces annual actuarial reports in accordance with pronouncements from the Governmental Accounting Standards Board (GASB). LACERA’s independent auditor audits GASB 68 Disclosure Reports each year. LACERA’s reviewing actuary reviews both GASB 68 and 75 Disclosure Reports every other year.

GASB 67 Disclosure Report

2024 GASB 67 Disclosure Report

2023 GASB 67 Disclosure Report

2022 GASB 67 Disclosure Report

2021 GASB 67 Disclosure Report

GASB 68 Disclosure Report

2025 GASB 68 Disclosure Report

2024 GASB 68 Disclosure Report

2023 GASB 68 Disclosure Report

2022 GASB 68 Disclosure Report

2021 GASB 68 Disclosure Report

GASB 68 Disclosure Report Audit

2025 GASB 68 Disclosure Report Audit

2024 GASB 68 Disclosure Report Audit

2022 GASB 68 Disclosure Report Audit

2021 GASB 68 Disclosure Report Audit

GASB 68 Disclosure Report Review

2024 GASB 68 Disclosure Report Review

2022 GASB 68 Disclosure Report Review

GASB 75 Disclosure Report

2024 GASB 75 Disclosure Report

2023 GASB 75 Disclosure Report

2022 GASB 75 Disclosure Report

2021 GASB 75 Disclosure Report

GASB 75 Disclosure Report Review

2023 GASB 75 Disclosure Report Review

2021 GASB 75 Disclosure Report Review

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