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.
- For Year Ended 2007
- For Year Ended 2006
- For Year Ended 2005
- For Year Ended 2004
- For Year Ended 2003
- For Year Ended 2002
- For Year Ended 2001
- For Year Ended 2000
- For Year Ended 1999
- For Year Ended 1998
- For Year Ended 1997
- For Year Ended 1996
- For Year Ended 1995
- For Year Ended 1994
- For Year Ended 1993
- Read more
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.
2022
2021
2020
- GASB 67 Valuation
- GASB 68 Valuation
- GASB 68 Audit Report
- UAAL vs NPL Reconciliation
- GASB 67 Valuation
- GASB 68 Valuation
- UAAL vs NPL Reconciliation
- GASB 68 Audit Report
- GASB 68 Audit Report
- UAAL vs NPL Reconciliation
- GASB 68 Valuation
- GASB 67 Valuation
- GASB 67 Valuation
- GASB 68 Audit Report
- GASB 68 Valuation
- UAAL vs NPL Reconcilation
- Read more
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