New database: Sep. 9, 2010
Next update: Dec. 2011
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Funding Positions for Non-Risk Pool CalPERS Members

This database provides reported assets, values, and funding levels for CalPERS member cities, counties, and special district that may not be participating in a risk pool. Typically, these figures are reported for miscellaneous, safety, fire, police, or a combination of employee categories. Also see government agencies that are participating in risk pools.

A majority of government agencies moved into risk pools in 2004, leaving less than 500 reporting as non-risk pool members for the most recent year available. In those cases, and in cases in which data are missing, those data are reported as NA. 1996, 1997, and 1998 funding ratios are not comparable to previous years funding ratios due to the required implementation of Governmental Accounting Standard Board (GASB) Statement No. 25. Years indicate fund values on June 30th. All data are in dollars unless otherwise indicated. A negative unfunded liability (UAAL) indicates a surplus. The source for these data is the State Controller's Office.

See risk pools for more information on risk pools. See also, risk pool summaries.

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