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Independent Budget Analyst (IBA)

Pension Related IBA Reports


IBA Report 24-12

Review of City Agencies FY 2025 Budgets: San Diego City Employees’ Retirement System


IBA Report 23-10

Review of City Agencies FY 2024 Budgets: San Diego City Employees Retirement System


IBA Report 22-11

Review of City Agencies FY 2023 Budgets: San Diego City Employees Retirement System


IBA Report 21-11

Review of City Agencies FY 2022 Budgets: San Diego City Employees Retirement System


IBA Report 19-08

Review of City Agencies FY 2020 Budgets: San Diego City Employees Retirement System


IBA Report 18-09

Review of City Agencies FY 2019 Budgets: San Diego City Employees Retirement System


IBA Report 17-35

Proposed Changes to the Reserve Policy: General Fund Reserve and Pension Payment Stabilization Reserve


Report No. 15-17

Review of City Agencies FY 2016 Budgets: San Diego City Employees Retirement System

Pension reports from 2015 and earlier are available in the City of San Diego's archived site.