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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 2023

GASB 74/75 as of June 30, 2023

January 23, 2024

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Fiscal Year 2022

GASB 74/75 as of June 30, 2022

November 16, 2022

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Fiscal Year 2021

GASB 74/75 as of June 30, 2021

January 28, 2022

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Fiscal Year 2020

GASB 74 as of June 30, 2020

Revised April 14, 2021

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GASB 75 as of June 30, 2020

April 14, 2021

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Fiscal Year 2019

GASB 74 as of June 30, 2019

January 23, 2020

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GASB 75 as of June 30, 2019

Revised August 27, 2020

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Fiscal Year 2018

GASB 74 as of June 30, 2018

January 9, 2019

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GASB 75 as of June 30, 2018

Revised August 12, 2020

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Fiscal Year 2017

GASB 75 as of June 30, 2017

January 3, 2019

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GASB 45 as of June 30, 2017

November 17, 2017

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Fiscal Year 2016

GASB 45 as of June 30, 2016

November 14, 2016

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Fiscal Year 2015

GASB 45 as of June 30, 2015

December 7, 2015

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Fiscal Year 2014

GASB 45 as of June 30, 2014

November 7, 2014

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Fiscal Year 2013

GASB 45 as of June 30, 2013

December 16, 2013

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Fiscal Year 2012

GASB 45 as of June 30, 2012

December 12, 2012

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Fiscal Year 2011

GASB 45 as of June 30, 2011

January 23, 2012

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Fiscal Year 2010

GASB 45 as of June 30, 2010

November 18, 2010

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Fiscal Year 2009

GASB 45 as of June 30, 2009

July 16, 2009

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Fiscal Year 2008

GASB 45 as of June 30, 2008

December 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

June 29, 2006

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Workers' Compensation

2024

September 30, 2024

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2023

September 29, 2023

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2022

October 4, 2022

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2021

September 30, 2021

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2020

October 30, 2020

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2019

October 23, 2019

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2018

October 23, 2018

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2017

October 23, 2017

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2016

October 14, 2016

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2015

September 22, 2015

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2014

September 25, 2014

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2013

September 30, 2013

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2012

January 18, 2013

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2011

January 23, 2012

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2010

October 4, 2010

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2009

July 16, 2009

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2008

November 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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