Actuarial Reports

PERS Miscellaneous Actuarial Reports

These reports present the results of the end of each Fiscal Year actuarial valuation of the Pension Plan for Miscellaneous Employees of the City of Folsom.  The actuarial valuation was prepared by the California Public Employees' Retirement System (CalPERS) using data as of the close of each Fiscal Year.  The purpose of the report is to (1) set forth the assets and accrued liabilities of this plan and (2) determine the required employer contribution rate for each upcoming Fiscal Year.

PERS Safety Actuarial Reports

These reports present the results of the end of each Fiscal Year actuarial valuation of the Pension Plan for Safety Employees of the City of Folsom.  The actuarial valuation was prepared by the California Public Employees' Retirement System (CalPERS) using data as of the close of each Fiscal Year.  The purpose of the report is to (1) set forth the assets and accrued liabilities of this plan and (2) determine the required employer contribution rate for each upcoming Fiscal Year.

Actuarial Retiree Health Liability Reports

The Actuarial Retiree Health Liability Report provides information (1) to enable Folsom to manager the costs and liabilities associated with its retiree health benefits (2) to provide information to enable Folsom to communicate the financial implications of retiree health benefits to internal financial staff, the Council, employee groups and other affected parties (3) to provide information needed to comply with Governmental Accounting Standards Board Accounting Standards 43 and 45 related to "other postemployment benefits" (OPEB's).

 

Miscellaneous
Safety Retiree Health
Multi Year Comparison Data Multi Year Comparison Data
Multi Year Comparison Charts Multi Year Comparison Charts
    Retiree Health Liability, 2-01-16
PERS Misc Actuarial Report, 6-30-15 PERS Safety Actuarial Report, 6-30-15
PERS Misc Actuarial Report, 6-30-14 PERS Safety Actuarial Report, 6-30-14 Retiree Health Liability, 2-01-14
PERS Misc Actuarial Report, 6-30-13 PERS Safety Actuarial Report, 6-30-13
PERS Misc Actuarial Report, 6-30-12 PERS Safety Actuarial Report, 6-30-12 Retiree Health Liability, 2-01-12
PERS Misc Actuarial Report, 6-30-11 PERS Safety Actuarial Report, 6-30-11
PERS Misc Actuarial Report, 6-30-10 PERS Safety Actuarial Report, 6-30-10
PERS Misc Actuarial Report, 6-30-09 PERS Safety Actuarial Report, 6-30-09
PERS Misc Actuarial Report, 6-30-08 PERS Safety Actuarial Report, 6-30-08
PERS Misc Actuarial Report, 6-30-07 PERS Safety Actuarial Report, 6-30-07 Retiree Health Liability, 7-13-07
PERS Misc Actuarial Report, 6-30-06 PERS Safety Actuarial Report, 6-30-06
PERS Misc Actuarial Report, 6-30-05 PERS Safety Actuarial Report, 6-30-05