Actuarial Valuations
Funding Valuation
These actuarial valuation reports measure each plan's funding progress and reviews the required contribution rate for the fiscal year according to current assumptions.
General Plan
2025 Funding Valuation - General Plan (PDF)
2024 Funding Valuation - General Plan (PDF)
2023 Funding Valuation - General Plan (PDF)
Police & Fire Plan
2025 Funding Valuation - Police & Fire Plan (PDF)
2024 Funding Valuation - Police & Fire Plan (PDF)
2023 Funding Valuation - Police & Fire Plan (PDF)
Correctional Plan
2025 Funding Valuation - Correctional Plan (PDF)
2024 Funding Valuation - Correctional Plan (PDF)
2023 Funding Valuation - Correctional Plan (PDF)
Financial Reporting Valuation
These actuarial valuation reports provide accounting and financial reporting information in compliance with the Governmental Accounting Standards Board (GASB) Statements No. 67 and No. 68.
General Plan
Police & Fire Plan
2024 Financial Reporting Valuation - Police & Fire Plan (PDF)
2023 Financial Reporting Valuation - Police & Fire Plan (PDF)
2022 Financial Reporting Valuation - Police & Fire Plan (PDF)
2021 Financial Reporting Valuation - Police & Fire Plan (PDF)
2020 Financial Reporting Valuation - Police & Fire Plan (PDF)
Correctional Plan
2024 Financial Reporting Valuation - Correctional Plan (PDF)
2023 Financial Reporting Valuation - Correctional Plan (PDF)
2022 Financial Reporting Valuation - Correctional Plan (PDF)
2021 Financial Reporting Valuation - Correctional Plan (PDF)
2020 Financial Reporting Valuation - Correctional Plan (PDF)
Experience Study
These reports are the most recent four-year actuarial experience studies of each plan and were conducted for the purpose of reviewing the actuarial assumptions used in valuing the plan’s actuarial liabilities.