1937 Act reporting

Resource center

Research-backed explainers and positioning notes for California 1937 Act retirement reporting, GASB support, audit evidence, and board packet workflows.

Source-file inventory checklist for 37 Act retirement reporting workflows
Public Pension OperationsAudit Preparation

A Source-File Inventory Checklist for 37 Act Reporting

A practical source-file inventory checklist for California 1937 Act / CERL reporting teams preparing actuarial data, GASB support, audit evidence, and board materials.

5 min read
Audit-ready board packet binder and reporting documents for 1937 Act reporting
GASB ReportingAudit Preparation

A safer marketing vocabulary for public pension reporting software

How to market 1937 Act reporting software credibly without overclaiming legal, actuarial, audit, or official government approval.

4 min read
Civic reporting documents and review materials for California retirement systems
Public Pension OperationsAudit Preparation

Why 37 Act reporting becomes a spreadsheet fire drill

The recurring operational reasons 1937 Act retirement reporting gets rebuilt in spreadsheets — and the workflow layer that can make it repeatable.

5 min read
Abstract reporting workflow materials for California 1937 Act retirement reporting
1937 ActCounty Retirement Systems

What is a 1937 Act retirement system?

A plain-English guide to California 1937 Act retirement systems, CERL, why the reporting cycle is specialized, and where software can reduce annual friction.

4 min read

CERL system index

Explore county pages

California 1937 Act retirement systems

Jump into county-specific reporting context pages for the CERL systems identified from VCERA’s 1937 Act systems reference.