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REV: 04-10-26 MI <br />EXHIBIT “A” <br />SCOPE OF SERVICES AND FEE <br />1. Biennial Actuarial Valuation and Funding Analysis <br />Consultant will prepare a comprehensive actuarial valuation of the City’s OPEB plan as <br />of June 30, 2025, including: <br />Measurement of OPEB liabilities and funded status as of the valuation date <br />Reconciliation of results to the prior valuation <br />Development of Actuarially Determined Contributions (ADCs) for fiscal years <br />ending June 30, 2027, and June 30, 2028 <br />Preparation of a single valuation report incorporating funding and accounting <br />results <br />The valuation will be based on employee census data, current plan provisions, trust <br />information, and benefit payment history. <br />2. GASB 75 Accounting Report – Fiscal Year Ending June 30, 2026 <br />Consultant will prepare the GASB 75 accounting report based on a measurement date of <br />June 30, 2025, including all required disclosures and financial reporting elements. <br />3. CERBT Actuarial Forms <br />Consultant will prepare all required California Employers’ Retiree Benefit Trust (CERBT) <br />actuarial valuation renewal forms. <br />4. GASB 75 Roll-Forward Report – Fiscal Year Ending June 30, 2027 <br />Consultant will prepare a roll-forward GASB 75 report based on a June 30, 2026 <br />measurement date. A full valuation may be required if material changes occur. <br />5. Meetings and Coordination <br />Consultant will provide coordination with City staff, virtual meetings, and up to two (2) <br />hours of audit assistance. <br />Schedule <br />The valuation will be completed within approximately 30 days after receipt of data. GASB <br />75 reports will be completed within approximately 15 days after receipt of required <br />information. <br />ATTY/AGR.2026.101/MacLeod Watts (Agreement For Services) (Page 11 of 12)