SamCERA’s financial reports provide in-depth financial, investment, actuarial and statistical information. The reports are prepared in accordance with accounting principles set forth by the Governmental Accounting Standards Board (GASB).
The Comprehensive Annual Financial Report (CAFR) contains detailed information about SamCERA’s finances and investments, including SamCERA’s assets, liabilities, funding sources, and funded status.
The Popular Annual Financial Report (PAFR) is a brief overview of SamCERA’s finances and investments. It’s the “Reader’s Digest” version of the Comprehensive Annual Financial Report.