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

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.

OPEB: Fiscal Year 2020

GASB 74 as of June 30, 2020

Revised 4/14/2021

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GASB 74 as of June 30, 2020

3/12/2021

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GASB 75 as of June 30, 2020

4/14/2021

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OPEB: Fiscal Year 2019

GASB 74 as of June 30, 2019

1/23/2020

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GASB 75 as of June 30, 2019

8/27/2020

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OPEB: Fiscal Year 2018

GASB 74 as of June 30, 2018

1/9/2019

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GASB 75 as of June 30, 2018

Restated 8/12/2020

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GASB 75 as of June 30, 2018

8/20/2019

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OPEB: Fiscal Year 2017

GASB 75 as of June 30, 2017

1/9/2019

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OPEB: 2006 - 2017

2017

11/17/2017

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2016

11/14/2016

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2015

12/7/2015

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2014

11/7/2014

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2013

12/16/2013

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2012

12/12/2012

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2011

1/23/2012

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2010

11/18/2010

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2009

7/16/2009

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2008

12/10/2008

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2007

Valuation not performed this year

2006

6/29/2006

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Workers' Compensation

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

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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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