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Actuarial Valuations

SDCERA's annual actuarial valuation is prepared in accordance with generally accepted actuarial principles and practices by Segal Consulting, an independent actuarial firm. The valuation is performed to determine whether the assets and contributions are sufficient to provide the prescribed benefits. One of the general goals of an actuarial valuation is to establish contributions that fully fund SDCERA's liabilities, and that, as a percentage of payroll, remain as level as possible for each generation of active members. Annual actuarial valuations measure the progress toward this goal, as well as test the adequacy of the contribution rates.