37 Act Reporting

California county retirement systems governed by the County Employees Retirement Law of 1937 — commonly called CERL, the 1937 Act, or the ’37 Act — operate in a specialized public pension reporting environment. The work is not just one form or one dashboard. It is a recurring annual cycle that connects employer data, member records, contribution activity, actuarial valuation inputs, financial reporting schedules, GASB support, audit evidence, public board materials, and internal review history.

That is the product opportunity for 37Act: create a reporting workspace that helps county retirement teams manage the operational layer between their existing systems and their final reporting outputs.

What 37 Act reporting means in practice

A useful 37 Act reporting workflow usually needs to answer practical questions like:

  • Which employer, payroll, contribution, member, actuarial, investment, accounting, and audit files are expected for this fiscal year?
  • Which files have arrived, who reviewed them, and which exceptions remain unresolved?
  • Which assumptions, adjustments, and reconciliations support the actuarial valuation package?
  • Which source schedules support GASB 67 plan reporting and GASB 68 employer disclosure packages?
  • Which workpapers and approvals support the audit trail?
  • Which exhibits, summaries, and appendices need to be included in the board packet?
  • Can the team explain how a number moved from source file to final report?

37Act should own this language on the website because it makes the product specific. It is not selling generic analytics; it is selling a better way to run a known public pension reporting cycle.

What the software should do

The first version of the product should be described as a fiscal-year reporting control plane. The core modules are:

  1. Source intake hub for employer files, payroll, contributions, member records, actuarial requests, accounting schedules, and reviewer uploads.
  2. Validation and exception queue for missing periods, contribution mismatches, member status changes, stale assumptions, and unresolved review items.
  3. Actuarial data package builder for valuation extracts, supporting schedules, assumptions, reconciliation notes, and export history.
  4. GASB 67/68 workspace for plan reporting support, employer disclosure package inputs, source references, and reviewer signoff.
  5. Audit evidence binder for imports, overrides, approvals, comments, workpapers, and final exports.
  6. Board packet builder for executive summaries, exhibits, exception logs, appendix files, and public-facing narrative support.

SEO phrases this page should target

  • 37 Act reporting software
  • 1937 Act retirement reporting
  • CERL reporting requirements
  • California county retirement system reporting
  • GASB 67 reporting for 1937 Act systems
  • GASB 68 employer disclosure support
  • actuarial valuation data preparation
  • county retirement contribution reconciliation
  • public pension audit trail software
  • pension board packet automation

The content guardrail

The website should sound confident and productized, but it should not claim that 37Act guarantees compliance or replaces professional judgment. Better language is: audit-supporting, board-ready, traceable, workflow-driven, evidence-backed, GASB-aware, source-to-packet, and designed around 1937 Act reporting realities.

Positioning guardrails

Say what the product does — without overclaiming what humans must still certify.

The content should feel built, credible, and specific while staying careful around legal, actuarial, and audit assertions.

Before

Avoid

  • ✦Guaranteed compliance with all 37 Act requirements
  • ✦Replace your auditor, actuary, finance team, or pension system
  • ✦One-click legal reporting certification
  • ✦Official government-approved solution
  • ✦Fully automated public pension reporting with no human review

After

Use instead

  • ✦Designed around California 1937 Act / CERL reporting workflows
  • ✦Audit-supporting evidence, traceability, and review packets
  • ✦Structured GASB 67/68 support and export workflows
  • ✦Integration-ready around existing pension, payroll, and finance systems
  • ✦Purpose-built reporting workspace for county retirement teams
Workflow from payroll and member data to validation, GASB, audit and board packets
Use this visual as the explanatory middle section of the site and as sales-demo scaffolding.
Reporting FAQ

37 Act reporting questions the site should answer directly.

What is CERL?

CERL is the County Employees Retirement Law of 1937, the body of California law governing certain county and district retirement systems.

What is the first software wedge?

The clearest wedge is a reporting control layer: source intake, validation, exception management, actuarial data packages, GASB support, audit evidence, and board packet output.

Who needs to trust the output?

Finance teams, retirement administrators, actuarial partners, auditors, employers, legal counsel, executive teams, and retirement boards all need traceable reporting context.

Map your current 37 Act reporting cycle.

Start with a workflow assessment: source files, reporting outputs, exception points, audit evidence, and board packet assembly.

Request a workflow assessment