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»  Fresno County Employees' Retirement Association

Financial and Actuarial Reports

Actuarial Valuation

Special Actuarial Study

  • Three-Year Phase-in of Increase in Employer Contribution Rate Starting 2017/2018 Due to Changes in Actuarial Assumptions from Actuarial Experience Study (4/6/16) Click here

  • Actuarial Audit and Review of Assumption and Methods June 30,2014 Actuarial Valuation and June 30, 2013 Experience Study by Cheiron (04/01/15) Click here

  • Adoption CalPEPRA Benefits (January 16,2013) Click Here

  • FCERA Contribution Rates for CalPEPRA Formulas for the 2013/2014 Fiscal Year January 2013

  • Special Study to Provide Adopted Retirement Benefits for County General Tier 4 and County Safety Tier 4 Employees April 2012

  • Independent Review of Actuarial Valuation as of June 30, 2010 and Experience Study (July 1, 2006 - June 30, 2009) by EFI (01/11/11) Click here

  • Special Actuary Study Archived Actuary Reports Archived
Government Accounting Standards Board (GASB)

  • Governmental Accounting Standards (GAS) 68 Actuarial Valuation as of June 30, 2018 Click here

  • Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2017 Click here

  • Governmental Accounting Standards (GAS) 68 Actuarial Valuation as of June 30, 2017 Click here

  • Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2016 Click here

  • Governmental Accounting Standards (GAS) 68 Actuarial Valuation as of June 30, 2016 Click here

  • Governmental Accounting Standards (GAS) 68 Actuarial Valuation as of June 30, 2015 Click here

  • Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30, 2015 (12/16/15) Click here

  • Governmental Accounting Standards (GAS) 67 Actuarial Valuation as of June 30,2014 (01/07/15) Click here

Experience Study

Report to Management

  • Brown Armstrong Independent Auditor's Report,Required Communication, and Agreed Upon Conditions for Year Ended June 30, 2017: December 13,2017

  • Brown Armstrong Independent Auditor's Report,Required Communication, and Agreed Upon Conditions for Year Ended June 30, 2015: December 16,2015

  • Brown Armstrong Independent Auditor's Report,Required Communication, and Agreed Upon Conditions for Year Ended June 30, 2014: January 7,2015

  • Brown Armstrong Independent Auditor's Report,Required Communication, and Report to Managment for Year Ended June 30, 2012: December 18,2013

  • Brown Armstrong Independent Auditor's Report,Required Communication, and Report to Managment for Year Ended June 30, 2012: December 19,2012

  • Brown Armstrong Independent Auditor's Report,Required Communication, and Report to Managment for Year Ended June 30, 2011: December 21,2011

  • Report to Management Archived Report to Management Archived
Comprehensive Annual Financial Report (CAFR)

Popular Annual Financial Report

Financial Statements



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