Complying with GASB just got easier


Realizing early on that there would be a growing need for a low-cost alternative to a full actuarial valuation, the California School Boards Association teamed up with Demsey, Filliger & Associates, LLC to create the first online, cost-effective AMM service.


Demsey, Filliger & Associates, LLC ("DF&A"), is a partnership with headquarters in Southern California, was formed in 2002 and is dedicated to providing designer actuarial and related services to a broad range of clients, with an emphasis on public sector retiree healthcare and pension valuations. They provide tailor-made actuarial services at a competitive price, backed by the experience, focus, and drive to solve the most complex benefits problems.

By teaming up with DF&A, we are able to provide this valuable service at a low cost of $1,875. CSBA representatives are available to assit you via phone or online support However if addioinal support to be provided directly from the actury there is an additional rate of $250 per hour or fraction therof..

How our service works

Our process is simple.



  • Contact GASB Reports AMM Representative
  • Review Accept terms and conditions
  • Enter plan data
  • Enter census data
  • Submit data

It’s that easy! Once your data has been submitted, it will be used as input to proprietary software that automatically generates an actuarial valuation and report in compliance with GASB 74 & 75. The report is reviewed by a GASB Reports AMM Representative. We will contact you to verify key information. Why do we contact you? Because any result is only as good as the data upon which it is based. Therefore, it’s critical that we ensure the completeness and accuracy of the information submitted in order to confidently rely on the results.


When we feel confident the data is complete, it is sent to DF&A for a final actuarial review. You will receive a PDF version of your report via email. You will receive your report within 15-20 business days of submission of all required data.
Data Requirements

In order to use our service, the following data is required (not an inclusive list):


  • Eligibility requirements (minimum years of service, earliest age at which eligibility begins, etc.)
  • To what age you provide benefits (To age 65 or lifetime)
  • Plan provisions (Do you provide spousal, survivor, dental, vision or other benefits?)
  • Requirements for part-time employees
  • Monthly premiums
  • Monthly caps
  • Information on your PERS Health plan (if applicable)
  • Census data on all plan members (date of birth, date of hire, gender, etc.)

To help you gather all the necessary data required, we will provide you with a data survey a spreadsheet and document collection list that will assist us with completing your report. It doesn’t get any easier than that.

Get Started

Contact GASB Reports AMM Representative to get started.