We work hard to provide services in the most efficient and cost-effective manner possible. We also know there’s always more to learn and better ways of getting the job done. Learn more about how we’re doing our job and how we compare to other organizations doing the same tasks.
Prior years’ financial and other reports are in the agency’s archives.
Strategic Plan
PEBA’s Board of Directors goes through a rigorous annual strategic planning process. The result is a big picture, five-year plan that guides the agency’s direction. Our current Strategic Plan is available online.
Accountability Report
The South Carolina General Assembly requires all state agencies to complete and submit an annual accountability report. The accountability process provides PEBA with an opportunity to take another close look at the work we have done in the past fiscal year and consider opportunities for improvement in the way we do business. Our current Accountability Report is available online.
Financial reports
PEBA is required to produce financial reports for its insurance programs and retirement systems. Our annual financial statements, which are produced on a fiscal year basis (July 1 – June 30), are also thoroughly reviewed by independent auditors to ensure our accounting activity and financial reporting for the year are accurate.
- Insurance Financial Statements
- Retirement Financial Statements
- Annual Comprehensive Financial Report
- Popular Annual Financial Report
- Deferred Compensation Program Financial Statements
- Governmental Accounting Standards Board reports
Actuarial reports
The retirement systems we administer are complex, and there are many factors that go into determining the cost of and funding for the systems. Some of the most important factors involve the projection of future behavior and plan experience. PEBA is required to have an actuarial valuation conducted each year for the five defined benefit retirement plans we administer. A valuation is also conducted each year of the liabilities associated with the employer-financed retiree health benefits and long term disability benefits provided by PEBA. These reports are conducted by independent actuarial firms and reported to the Board of Directors.
- South Carolina Retirement Systems Actuarial Experience Study
- South Carolina Retirement System Actuarial Valuation
- Police Officers Retirement System Actuarial Valuation
- Judges and Solicitors Retirement System Actuarial Valuation
- General Assembly Retirement System Actuarial Valuation
- South Carolina National Guard Supplemental Retirement Plan Actuarial Valuation
- Summary of 2021 Valuation Results
- Limited Scope Audit of the July 1, 2016, Actuarial Valuations
- Public Employee Benefit Authority Actuarial Review Report
State Health Plan facts and figures
The State Health Plan is an incredible value to South Carolina’s public workforce. PEBA produces the annual 50-state Survey and quarterly Trends newsletter, publications which give you an insider’s look into how the plan is performing.
