Orange County Employees Retirement System Audit Committee Meeting
The Audit Committee meeting covered several key operational and audit-related topics. Discussions included reports on the continuous audit of final average salary calculations, an audit of investment accounting and valuation, and a review of the revised 2026 audit plan. Additionally, the committee received a quality assurance report regarding member services and updates on internal audit activities, including discussions on materiality and reporting standards, and compliance with the Institute of Internal Auditors' requirements.
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Orange County Employees Retirement System Board of Retirement Regular Meeting
The board meeting agenda includes consideration of service-connected disability retirement applications, an administrative review of a disability benefit calculation, and the final approval of the December 31, 2025, actuarial valuation. Additionally, the board will review audited financial statements, the annual comprehensive financial report, and GASB valuation and audit reports. Informational items involve a discussion on the sensitivity analysis of alternative economic assumptions and an update on trustee stipends, alongside various written reports covering committee activity, operational updates, and legislative matters.
Jun 8, 2026·Board meeting
Orange County Employees Retirement System Audit Committee Meeting
The committee discussed the 2025 financial statement audit and the 2025 Annual Comprehensive Financial Report. Key actions included recommending the approval of audited financial statements, the finalized annual report, the GASB Statement 67 actuarial valuation, and receiving reports from the external auditor, Baker Tilly. Additionally, the committee reviewed the GASB 68 valuation and audit report, an employer audit for the District Attorney's office, and received updates on the compliance program. The committee also conducted interviews and appointed a new Director of Internal Audit during closed sessions.
May 18, 2026·Board meeting
Orange County Employees Retirement System Board of Retirement Regular Meeting
The Board of Retirement meeting included discussions and actions on several key areas. The agenda featured the approval of retirement benefit payments under Option 4 based on actuarial reports, and an amendment to the 401(a) Supplemental Pension Plan to include a Deputy Chief Executive Officer position. The Board reviewed outcomes from the Personnel and Governance committees, including policy revisions related to performance evaluation, employer data, public records, and parliamentary procedures. Disability retirement applications were reviewed, with actions taken to grant or deny based on staff recommendations. Additionally, the Board discussed an official position on Senate Bill 1319 and reviewed informational items, including an actuarial valuation and updates on trustee stipends.
