Right Column

Testimony

April 26, 2007

Addressing Unfunded Liability: The Orange County Experience

• John Moorlach, Orange County Board of Supervisors
• Nick Berardino, General Manager, Orange County Employees Association
• Dennis Danner, Administrative Services Director & Dick Kurth, Deputy Administrative Services Director, City of Newport Beach

Framing the Issue: Why Recognizing Unfunded Liability is Important

• Michelle Czerkawski, Project Manager, GASB

Implications of GASB 43 & 45 on Public Financing

• Parry Young, Director, Standard and Poor’s
• Dari Barzel, Senior Vice President, Moody’s Investors Service

Implementing GASB for OPEB and Pensions: Actuarial Overviews

• John E. Bartel, President, Bartel Associates, LLC
• Paul Angelo, Senior Vice President and Actuary, The Segal Company
• Leslie L. Thompson, Senior Consultant, Gabriel Roeder Smith & Company

Public Employee Retirement Benefits: Background and Policy Principles

• Jason F. Dickerson, Principal Fiscal and Policy Analyst, LAO

Issues Facing Local Governments as They Move Forward

• Rod Dole, Auditor-Controller-Treasurer-Tax Collector, Sonoma County