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The Office of the Comptroller engages Independent Actuaries to estimate the liability for post-employment benefits for retiree health care, group life insurance, and dental/vision benefits, known as Other Post-Employment Benefits (OPEB); and estimated liabilities for Commonwealth Self-insured Workers Compensation.

Fiscal Year 2022

GASB 74/75 as of June 30, 2022
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Fiscal Year 2021

GASB 74/75 as of June 30, 2021

1/28/2022

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Fiscal Year 2020

GASB 74 as of June 30, 2020

Revised 4/14/2021

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GASB 75 as of June 30, 2020

4/14/2021

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Fiscal Year 2019

GASB 74 as of June 30, 2019

1/23/2020

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GASB 75 as of June 30, 2019

Revised 8/27/2020

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Fiscal Year 2018

GASB 74 as of June 30, 2018

1/9/2019

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GASB 75 as of June 30, 2018

Revised 8/12/2020

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Fiscal Year 2017

GASB 75 as of June 30, 2017

1/3/2019

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GASB 45 as of June 30, 2017

11/17/2017

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Fiscal Year 2016

GASB 45 as of June 30, 2016

11/14/2016

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Fiscal Year 2015

GASB 45 as of June 30, 2015

12/7/2015

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Fiscal Year 2014

GASB 45 as of June 30, 2014

11/7/2014

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Fiscal Year 2013

GASB 45 as of June 30, 2013

12/16/2013

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Fiscal Year 2012

GASB 45 as of June 30, 2012

12/12/12

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Fiscal Year 2011

GASB 45 as of June 30, 2011

1/23/2012

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Fiscal Year 2010

GASB 45 as of June 30, 2010

11/18/2010

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Fiscal Year 2009

GASB 45 as of June 30, 2009

7/16/2009

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Fiscal Year 2008

GASB 45 as of June 30, 2008

12/10/2008

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Fiscal Year 2007

GASB 45 as of June 30, 2008

Valuation not performed this year

Fiscal Year 2006

GASB 45 as of June 30, 2006

6/29/2006

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Workers' Compensation

2022

10/04/2022

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2021

09/30/2021

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2020

10/30/2020

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2019

10/23/2019

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2018

10/23/2018

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2017

10/23/2017

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2016

10/14/2016

2015

9/22/2015

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2014

9/25/2014

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2013

9/30/2013

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2012

1/18/2013

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2011

1/23/2012

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2010

10/4/2010

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2009

7/16/2009

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2008

11/10/2008

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Related Content

Actuarial Valuations for Pension Benefits

The Commonwealth’s annual actuarial valuations for pension benefits are issued by the Public Employee Retirement Administration Commission (PERAC) and posted on PERAC’s website.

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