Financial Reporting

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  1. About LACERA

    About LACERA

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    Our mission is to produce, protect, and provide the promised benefits to our members.
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    Our defined benefit plans were created to provide you with financial security.
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  3. Retirees and Families

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  4. Retiree Healthcare

    Retiree Healthcare

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    We provide comprehensive healthcare plans and resources to keep you healthy in retirement.
    1. Program Basics

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Accountability

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    1. Disclosable Member Information
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    6. Financial Reporting
      1. Archived Annual Reports
      2. Education and Travel Reports
    7. Enterprise Systems
Begin content

As part of our accountability to our members, the public, and stakeholders, LACERA publishes several types of financial reports. Actuarial valuations, experience studies, and Governmental Accounting Standards Board disclosure reports are produced by our actuarial consultant and are independently reviewed.

Actuarial Reports

LACERA’s actuarial reports are composed of assumptions and an estimate of the present value of the promised benefits computed against the amount of contributions required to fund those benefits.

Actuarial Valuations and Reviews

Each year, LACERA’s actuarial consultant prepares a valuation report examining the liabilities and assets of the retirement fund. Every three years, LACERA’s reviewing actuary reviews the Pension and OPEB actuarial valuations.

2022 Pension Actuarial Valuation

2022 Pension Actuarial Valuation Review

2021 Pension Actuarial Valuation

2020 Pension Actuarial Valuation

2020 OPEB Actuarial Valuation

2020 OPEB Actuarial Valuation Review

2019 Pension Actuarial Valuation Review

2019 OPEB Actuarial Valuation

2018 OPEB Actuarial Valuation Review

Experience Studies and Reviews

Every three years, LACERA’s actuarial consultant prepares an investigation of experience to review the reasonableness of the actuarial methods and economic and demographic assumptions used in the valuation. LACERA’s reviewing actuary provides an opinion every three years on their review of the Pension and OPEB experience studies.

2022 Pension Investigation of Experience Review

2022 Pension Investigation of Experience

2020 OPEB Investigation of Experience

2020 OPEB Investigation of Experience Review

2019 Pension Investigation of Experience

2019 Pension Investigation of Experience Review

2018 OPEB Investigation of Experience

2018 OPEB Investigation of Experience Review

GASB Disclosure Reports

LACERA’s actuarial consultant produces annual actuarial reports in accordance with pronouncements from the Governmental Accounting Standards Board (GASB). LACERA’s independent auditor audits GASB 68 Disclosure Reports each year. LACERA’s reviewing actuary reviews both GASB 68 and 75 Disclosure Reports every other year.

2021 GASB 67 Disclosure Report

2021 GASB 68 Disclosure Report

2021 GASB 68 Disclosure Report Review

2021 GASB 68 Disclosure Report Audit

2021 GASB 75 Disclosure Report

2021 GASB 75 Disclosure Report Review

Los Angeles County Employees Retirement Association

Appointment Reservations
LACERA
Los Angeles County Employees Retirement Association

Member Service Center

M – F, 7 a.m. – 5 p.m. PT

Holiday Schedule

300 N. Lake Ave.
Pasadena, CA 91101

Contact Us

Member Services Call Center

M – F, 7 a.m. – 5:30 p.m. PT

800-786-6464

Retiree Healthcare

800-786-6464

Business

M – F, 8 a.m. – 5 p.m. PT

PO Box 7060
Pasadena, CA 91109-7060

Phone 626-564-6000

Fax 626-564-6155

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