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NC OSBM »   Stewardship Services »   OPEB

Committee on Actuarial Valuation of Retired Employees' Health Benefits (OPEB)

The Committee on Actuarial Valuation of Retired Employees' Health Benefits (OPEB Committee), as established in G.S. 135-48.12, is responsible for conducting the required actuarial valuations of state-supported retired employees' health benefits under other post-employment benefit accounting standards set forth by the Governmental Accounting Standards Board of the Financial Accounting Foundation.

The Committee consists of four members:

  1. The State Budget Officer (Chair);
  2. The State Controller;
  3. The State Treasurer; and
  4. Executive Administrator for the State Health Plan for Teachers and State Employees.

2022 Meetings

April 5, 2 p.m.

May 31, 2 p.m.

August 31, 3 p.m.

2020 Meetings

April 8 Notice/Agenda Minutes Actuary Selection Information
May 19   Minutes  
May 29 Notice/Agenda Minutes Segal Valuation Assumptions
August 28 Notice/Agenda   Segal Valuation Presentation
Segal Valuation GASB74 (6-30-20)
Segal Valuation GASB75 (6-30-20)

2019 Meetings

April 24 Notice/Agenda Minutes Actuary Selection Information
June 12 Notice/Agenda Minutes Segal Valuation Assumptions
August 30 Notice/Agenda Minutes

Segal Valuation Presentation
Segal Valuation GASB74 (6-30-19)

October 30 Notice/Agenda Minutes  
November 15 Notice/Agenda Minutes

Segal Revised Valuation GASB74 (11-15-19)
Segal Revised Valuation Memorandum
Segal Valuation GASB75 (6-30-19)

2018 Meetings

June 7 Notice/Agenda Minutes  
June 25 Notice/Agenda Minutes Segal Valuation Assumptions
August 31 Notice/Agenda Minutes Segal Valuation GASB74 (6-30-18)
Segal Valuation GASB75 (6-30-18)
Segal Valuation Presentation

2017 Meetings

May 24 Notice/Agenda Minutes  
June 13 Notice/Agenda Minutes Segal Valuation Assumptions
August 31 Notice/Agenda Minutes Segal DRAFT Valuation Presentation
September 20 Notice/Agenda Minutes Segal Final Valuation - GASB45
Segal Final Valuation - GASB74 Segal Final Valuation - GASB75

Stewardship Services

  • Directed Grants
  • Internal Audit
  • Report Fraud, Waste or Abuse
  • Grants Management System
  • OPEB
  • Reports to the NC General Assembly
  • Fee Reports
    • Fee Report Instructions
    • Fee Types
  • Cost Collections Report
  • Archived Reports

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https://www.osbm.nc.gov/stewardship-services/committee-actuarial-valuation-retired-employees-health-benefits-opeb