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Comprehensive Annual Financial Reports
Popular Annual Financial Reports (PAFR)
Adopted Budget
Actuarial Valuations
Actuarial Experience Studies
Other Postemployment Benefit (OPEB) Plan Valuations
GASB Reports
Actuarial Valuations

Each year, SDCERA's independent actuary prepares an Actuarial Valuation and Review of SDCERA in accordance with generally accepted actuarial principles and practices. The Valuation is performed to determine whether SDCERA's Trust Fund assets and employer and Member contributions are sufficient to provide prescribed benefits.  

The Valuation also establishes contributions that will fully fund SDCERA's liabilities, and that, as a percentage of payroll, remain as level as possible for each generation of active Members. The annual Valuation measures the progress toward this goal and tests the adequacy of the contribution rates.

Risk Assessments