Louisiana State Auditor

Actuarial Services

Actuarial Services staff, which is based in Baton Rouge, serves as the actuarial advisor to the Louisiana Legislature providing a variety of services which include:

  1. Preparing actuarial cost notes for all proposed legislation affecting Louisiana public employee retirement systems.
  2. Performing the actuarial review of all state and statewide public retirement system actuarial valuations and audited financials.
  3. Preparing the Annual Report on Louisiana Public Retirement Systems on the condition of state and statewide public retirement systems for the legislature and the governor.
  4. Certifies cost-of-living allowances (COLAs) for state and statewide public retirement systems.
  5. Publishing official state amortization tables and outstanding balances of the Unfunded Accrued Liability (UAL) of the state retirement systems.
  6. Serving as a voting member on the Public Retirement Systems Actuarial Committee (PRSAC). The committee recommends the employer contribution rates for all state and statewide retirement systems and reviews the actuarial assumptions and funding methods used in their valuation.
  7. Attending legislative committee meetings and assists as requested.
  8. Providing actuarial consulting to legislators relative to possible legislation.
  9. Reviewing special information submitted by retirement systems as required by legislation.
  10. Providing actuarial support to the Legislative Auditor regarding pension and risk-related matters (such as insurance), to include the review of actuarial statements and reports.

Individual Qualifications for Actuaries

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Paul E. Pendas, CPA

First Assistant Legislative Auditor

State Audit Services


1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3839 Phone
225-339-3988 Fax