In accordance with Governmental Accounting Standards Board (GASB) Statements 68 and 75, the County contracts with an actuary to provide financial reports relating to the County's pension and Other Post Employment Benefits (OPEB) liabilities.

Pension GASB 68 Actuarial Reports

Measurement Period ending June 30, 2017 for the Miscellaneous Pension Plan

Measurement Period ending June 30, 2017 for the Safety Pension Plan

Measurement Period ending June 30, 2016 for the Miscellaneous Pension Plan

Measurement Period ending June 30, 2016 for the Safety Pension Plan

Measurement Period ending June 30, 2015 for the Miscellaneous Pension Plan

Measurement Period ending June 30, 2015 for the Safety Pension Plan

OPEB GASB 45 and 75 Actuarial Reports

June 30, 2018 GASBS 75 Accounting Information

June 30, 2016 GASBS 45 Actuarial Valuation

June 30, 2014 GASBS 45 Actuarial Valuation

GASB 68 Schedule of Employer Allocations

For the year ended June 30, 2017

For the year ended June 30, 2016

For the year ended June 30, 2015

GASB 75 Schedule of Employer Allocations

For the year ended June 30, 2017