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Other Post -Employment Benefit Programs of the City of " " <br />Actuarial Valuation as of July 1, 2015 <br />H. Certification <br />This report presents the results of our actuarial valuation of the other post employment <br />benefits provided by the City of " ". The purpose of this valuation was to provide the actuarial <br />information required for the City's reporting under Statement 45 of the Governmental <br />Accounting Standards Board. The calculations were focused on determining the plan's <br />funded status as of the valuation date, developing the Annual Required Contribution and <br />projecting the Net OPEB Obligations for the years to which this report is expected to be <br />applied. <br />We certify that this report has been prepared in accordance <br />45. To the best of our knowledge, the report is complete and <br />and plan provisions provided to us by the City. We believe th <br />are reasonable and appropriate for purposes of the financial <br />The results may not be appropriate for other purposes.,. <br />Each of the undersigned individuals is a Fellow in the <br />American Academy of Actuaries who satisfiep'-the <br />rendering this opinion. <br />vith.our understanding of GASB <br />,accurate, based upon the data <br />i"assumptions and method used <br />reportng;:required by GASB 45. <br />of Actuaries; and, Member of the <br />nv Qualification' Standards for <br />r <br />