Actuarial Valuation Retiree Health Program Reports

The purpose of the actuarial valuation (also referred to as Other Post Employment Benefits, or OPEB) is to measure the District’s liability for retiree health benefits and to determine the District’s accounting requirements under the Government Accounting Standard Board Statements No. 43 & 45 (GASB 43 & 45) in regard to unfunded liabilities for retiree health benefits.

Pursuant to a recommendation from the Marin County Civil Grand Jury, our Actuarial Valuation Report as of June 30, 2014 is available below. 

These reports are required to be obtained bi-annually.