Actuarial and financial reporting resources for employers

This page provides links to PERS actuarial and financial information to help employers better understand and manage their PERS contribution rates.

Actuarial

Rate-projection tool
To forecast your rates over the next 10 biennia or to calculate the effect a side account might have on your rates, use the Employer Rate Projection Tool.

Actuarial valuations
For detailed information on your employer rates for the current year, including data such as your Unfunded Actuarial Liability (UAL) as a percent of payroll and funded status, review your Actuarial Valuation Report.

For quick reference, you can review your current and past Employer Contribution Rates.

Consulting actuary presentations and analysis
To read presentations to the PERS Board from PERS' consulting actuary, and other financial modeling, legislative concept analysis, or other reports developed by the PERS' consulting actuary, review Actuarial Presentations and Reports.

Side accounts
To learn about side accounts, how they can help you manage your contribution rate, and historical rates of return, review the Employer Side Accounts webpage.

If you are interested in the effect a side account may have on your employer contribution rates over the next 10 biennia, use the Employer Rate Projection Tool.
If you are interested in the latest information about the Employer Incentive Fund (EIF), the Unfunded Actuarial Liability Resolution Program (UALRP), the School Districts Unfunded Liability Fund (SDULF), or amortization options, review the Employer Rate Relief Programs webpage.

Senate Bill 1049
If you have questions about how recent legislative changes affect employer contribution rates, please review the Senate Bill 1049 (2019) webpage for PERS employers.

Contact us
If you need additional help or have questions about contribution rates, unfunded actuarial liability, the Employer Incentive Fund Program, legislative changes to PERS, or your actuarial valuation, email Actuarial.Services@pers.oregon.gov.

Financial

GASB 68 and 75
For your Governmental Accounting Standards Board (GASB) 68 and/or 75 report, please review the GASB webpage.

If you have any questions regarding the results of your GASB report, please contact PERS.GASB.Questions@pers.oregon.gov.

Annual Reports
Find the latest Annual Comprehensive Financial Report (ACFR).

Previous years' annual reports.

PERS fund performance
The Oregon PERS Fund (OPERF) is managed by the Oregon State Treasury under the direction of the Oregon Investment Council. OPERF investment returns are posted monthly by the Oregon State Treasury. You can find information on Treasury's Performance and Holdings webpage.

For more information on PERS year-to-date earning factors and annual earnings crediting, go to the “Current Earnings" section of the Actuarial and Financial Reporting Resources webpage.

In compliance with the Americans with Disabilities Act, PERS will provide these documents in an alternate format upon request. To request this, contact PERS at 888-320-7377 or TTY 503-603-7766.