Review Agenda Item
Meeting Date: 9/14/2022 - 6:00 PM
Category: Reports/Information
Type: Info
Subject: 12.1 Review the Actuarial Valuation Report of Retiree Health Liabilities as of June 30, 2022, Under Governmental Accounting Standards Board (GASB) 74/75
LCAP (Local Control Accountability Plan) Goal:
Enclosure MDUSD GASB 75 Valuation Report June 30, 2022
File Attachment:
MDUSD GASB 75 Valuation Report June 30, 2022.pdf
Summary: This report summarizes the GASB actuarial valuation for the Mt. Diablo Unified School District’s Other Post Employment Benefit (OPEB) as of June 30, 2022, measurement date.

Total Compensation Systems, Inc. prepared this report to meet employer financial accounting requirements under GASB Statement No. 74/75 (Accounting and Financial Reporting by Employers for Post Employment Benefits Other than Pensions).
Funding: N/A
Fiscal Impact N/A
Recommendation: Item presented for information only
Recommended By:
Signed By:
Isaac Williams - Internal Auditor
Signed By:
Dr. Lisa Gonzales - Chief Business Officer
Signed By:
Dr. Adam Clark - Superintendent