To maintain transparency and ongoing communication with customers, investors, employees and retirees, East Bay Municipal Utility District Employees’ Retirement System produces a variety of financial reports.
The Annual Audited Basic Financial Statement includes the independent auditors' report, management's discussion and analysis, basic financial statements, and required supplementary information.
The Pension and Health Insurance Benefit (HIB) Valuation Reports along with the supplemental valuation and GASB reports contain the actuarially determined value of the System’s assets, extent of its liabilities, the System’s overall funded level and recommended District and employee contribution rates.
The Actuarial Experience Study discusses economic and non-economic actuarial assumptions used to develop the system’s Pension Valuation Report. The study is based on data from the preceding four years and recommends assumptions that will be used going forward.
The Actuarial Economic Study discusses the economic assumptions used for the System’s Valuation Reports. The study includes inflation, cost of living increases, investment returns and salary increases. The study is based on data from the preceding four years and recommends assumptions that will be used going forward.
The Quarterly Economic and Performance Reports are presented by the Retirement System’s investment consultant at Retirement Board meetings. These reports discuss the Retirement System’s investment portfolio performance and the larger economic and investment market environment
Table of Contents
Audited Retirement System financials (5 most recent years)
| Document | Type | Size |
|---|---|---|
| FY 2023 Retirement System Financial Statements | 1.5 MB | |
| FY 2022 Retirement System Financial Statements | 1.1 MB | |
| FY 2021 Retirement System Financial Statements | 1.7 MB | |
| FY 2020 Retirement System Financial Statements | 1.7 MB | |
| FY 2019 Retirement System Financial Statements | 1.6 MB |
Pension actuarial valuation reports (5 most recent years)
| Document | Type | Size |
|---|---|---|
| FY 2023 Pension Valuation Report | 1.6 MB | |
| FY 2022 Pension Valuation Report | 1.6 MB | |
| FY 2021 Pension Valuation Report | <1 MB | |
| FY 2020 Pension Valuation Report | 1.2 MB | |
| FY 2019 Pension Valuation Report | <1 MB |
HIB actuarial valuation reports (5 most recent years)
| Document | Type | Size |
|---|---|---|
| FY 2023 HIB Valuation Report | <1 MB | |
| FY 2022 HIB Valuation Report | <1 MB | |
| FY 2021 HIB Valuation Report | <1 MB | |
| FY 2020 HIB Valuation Report | <1 MB | |
| FY 2019 HIB Valuation Report | <1 MB |
Supplemental valuation reports (5 most recent years)
| Document | Type | Size |
|---|---|---|
| FY 2023 Supplemental Exhibits | <1 MB | |
| FY 2022 Supplemental Exhibits | <1 MB | |
| FY 2021 Supplemental Exhibits | <1 MB | |
| FY 2020 Supplemental Exhibits | <1 MB | |
| FY 2019 Supplemental Exhibits | <1 MB |
Retirement System GASB reports (all)
| Document | Type | Size |
|---|---|---|
| FY 2023 GASB 74 Report | <1 MB | |
| FY 2023 GASB 67 Report | <1 MB | |
| FY 2022 GASB 75 Report | <1 MB | |
| FY 2022 GASB 74 Report | <1 MB | |
| FY 2022 GASB 67 Report | <1 MB | |
| FY 2022 GASB 68 Report | <1 MB |
Performance and economic reports
| Document | Type | Size |
|---|---|---|
| FY 2023 Q4 Performance Report | 8.6 MB | |
| FY 2023 Q3 Performance Report | 8.4 MB | |
| FY 2023 Q2 Performance Report | 7.6 MB | |
| FY2023 Q1 Performance Report | 7.5 MB | |
| FY 2022 Q4 Performance Report | 8.2 MB | |
| FY 2022 Q3 Performance Report | 8.0 MB |
Most recent experience study
| Document | Type | Size |
|---|---|---|
| FY 2016 to FY 2020 Experience Study | <1 MB |
Most recent Economic Assumptions Study
| Document | Type | Size |
|---|---|---|
| FY 2022 Review of Economic Actuarial Assumptions | <1 MB |