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Actuarial Studies

An actuarial valuation is a type of appraisal of an insurance plan, post-employment benefits program, or pension fund’s assets versus liabilities, using investment, economic and demographic assumptions for the model to determine the funded status of the plan. The assumptions used are based on a mix of statistical studies and experienced judgment.

Napa County Mosquito Abatement District has actuarial studies performed to help it assess the level of risk and debt associated with its long-term financial commitments associated with pensions and post-employment benefits (e.g. medical for retired staff).

Other Post Employment Benefits (OPEB)

July 2023 OPEB Actuarial ReportJuly 2021 OPEB Actuarial ReportJuly 2019 OPEB Actuarial ReportJuly 2017 OPEB Actuarial ReportJuly 2015 OPEB Actuarial ReportJuly 2013 OPEB Actuarial ReportJuly 2011 OPEB Actuarial Report

CalPERS Pension Reports

Miscellaneous Annual Valuation Report as of June 30, 2022PEPRA Annual Valuation Report as of June 30, 2022Miscellaneous Annual Valuation Report as of June 30, 2021PEPRA Annual Valuation Report as of June 30, 2021Miscellaneous Annual Valuation Report as of June 30, 2020PEPRA Annual Valuation Report as of June 30, 2020Miscellaneous Annual Valuation Report as of June 30, 2019PEPRA Annual Valuation Report as of June 30, 2019.pdfMiscellaneous Annual Valuation Report as of June 30, 2018PEPRA Annual Valuation Report as of June 30, 2018.pdfMiscellaneous Annual Valuation Report as of June 30, 2017PEPRA Annual Valuation Report as of June 30, 2017Miscellaneous Annual Valuation Report as of June 30, 2016PEPRA Annual Valuation Report as of June 30, 2016