Specifications include, but are not limited to: The City of St. Louis (City) will accept proposals for the procurement of actuarial services related to the calculation of Other Post-Employment Benefits (OPEB). The OPEB calculation is a required element for the City’s FY2018 comprehensive annual financial report (CAFR) and must be in conformance with GASB 75. Perform an actuarial valuation to determine the City’s OPEB liability for post health and life insurance benefits of the St. Louis Metropolitan Police Department. The benefits were discontinued for new hires after the date of local control (September 1, 2013) and the only eligible employees are those in service or retired prior to this date. The valuation shall be completed in a manner that complies with the accounting valuation of GASB 75. The FY2018 valuation will be a full valuation, followed by a “roll forward” valuation [“roll forward” ref: GASB 75, paragraphs 28, 56, and 71] that will be provided for FY2019. For FY2018, a beginning of year valuation along with GASB 75 activity for the fiscal year is required (July 1, 2017). Assist in determining and providing appropriate documentation of reasonableness of the actuarial assumptions for GASB 75 accounting valuations, not funding assumptions. The report must calculate the total OPEB liability: OPEB expense, deferred inflows and outflows of resources and any other information required by GASB 75. Produce two (2) Public Statements of Actuarial Opinion (PSAO) in accordance with the Qualifications Standards of the American Academy of Actuaries, one for each valuation year, along with any other final annual reports as necessary in order to provide all information required per GASB 75. Review other City policy to ensure that no other health benefits qualify as OPEB (Other Post Employee Benefits)