Specifications include, but are not limited to: A. Annual Actuarial Valuation and Other Annual Services 1) The required services include a full actuarial valuation of the retirement plans’ assets and liabilities as of January 1, 2021; 2022; 2023; 2024; and 2025 for the City of Omaha Police & Fire Retirement System. 2) Each actuarial valuation report shall include: 1) Board Summary 2) Change in Net Plan Assets at Market Value 3) Actuarial Valuation of Assets 4) Actuarial Balance Sheet 5) Unfunded Actuarial Liability 6) Development of Actuarial Contribution Rate 7) Summary of Membership Data 8) Summary of Plan Provisions 9) Actuarial Methods and Assumptions 3) Each actuarial valuation report shall include the accounting information and schedules required to comply with the Governmental Accounting Standards Board. This includes GASB Statements 67 & 68 and other GASB requirements, and shall be in a format that may be incorporated into the City of Omaha’s Comprehensive Annual Financial Report.