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Financial Reports
A full actuarial valuation of the Retirement System and the Other Post Employment Benefits (OPEB) Plan is completed at least every 2 years. The most recent valuation reports are posted here:
Retirement Plan Reports
- 2023 Actuarial Valuation (PDF)
- 12/31/2022 GASB Accounting Valuation (PDF)
- 12/31/2021 GASB Accounting Valuation (PDF)
- 12/31/2020 GASB Accounting Valuation (PDF)
- 2021 Actuarial Valuation (PDF)
- 12/31/2019 GASB Accounting Valuation (PDF)
- 2019 Actuarial Valuation (PDF)
- 12/31/2018 GASB Accounting Valuation (PDF)
- 12/31/2017 GASB Accounting Valuation (PDF)
- 12/31/2015 GASB Accounting Valuation (PDF)
- 2017 Actuarial Valuation (PDF)
- 2015 Actuarial Valuation (PDF)
- 2013 Actuarial Valuation (PDF)
- 2012 Actuarial Valuation (PDF)
- 2010 Actuarial Valuation (PDF)
- 2008 Actuarial Valuation (PDF)
OPEB Plan Reports
- 06/30/2023 OPEB Municipal Light Plant GASB 74 and 75 Accounting Report (PDF)
- 06/30/2023 OPEB GASB Accounting Report (PDF)
- 2022 OPEB Valuation (PDF)
- 06/30/2022 OPEB GASB Accounting Report (PDF)
- 06/30/2022 OPEB Municipal Light Plant GASB 74 and 75 Accounting Report (PDF)
- 2020 OPEB Valuation (PDF)
- 2020 OPEB GASB Accounting Report (PDF)
- 2020 OPEB Municipal Light Plant GASB 74 and 75 Accounting Report (PDF)
- 2019 OPEB GASB Accounting Report (PDF)
- 2019 OPEB Municipal Light Plant GASB 75 Accounting Report (PDF)
- 2019 OPEB Municipal Light Plant GASB 74 Accounting Report (PDF)
- 2018 OPEB Valuation (PDF)
- 2018 OPEB GASB Accounting Report (PDF)
- 2018 OPEB Municipal Light Plant GASB Accounting Report (PDF)
- 2017 OPEB GASB Accounting Report (PDF)
- 2017 OPEB Municipal Light Plant GASB Accounting Report (PDF)
- 2016 OPEB Valuation (PDF)
- 2014 OPEB Valuation (PDF)
- 2012 OPEB Valuation (PDF)
- 2010 OPEB Valuation (PDF)
- 2008 OPEB Valuation (PDF)