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Comprehensive Annual Financial Reports (CAFR)
Popular Annual Financial Reports (PAFR)
Actuarial Valuations
Actuarial Experience Studies
GASB Reports
Actuarial Valuations

An actuarial valuation is an annual accounting of the SDCERA Trust Fund. The actuarial valuation is used to help determine whether the contributions paid by employers and members are sufficient to pay the retirement benefits for all current and future SDCERA members. In addition to the annual actuarial valuation, SDCERA also conducts an Actuarial Experience Study every three years, which compares actuarial assumptions to SDCERA's actual experience. The actuarial valuation and experience study allows the Board of Retirement to determine if changes are needed to ensure the fund's future stability.