Federal, State, and Local Governments
State and Local Government Employee-Retirement Systems
Technical Documentation
| Main | Back To Retirement |
Contents
- Introduction
- Concepts and Terminology
- Special Notes on State and Local Government Employee Retirement System Financial Data
- Sources of Data
- Limitations of Data
- Additional Information
- File Name Conventions and Record Layouts
- Viewable HTML Files
- Viewable Text Files
- Spreadsheet Files
- Individual Retirement Unit File
- Line Item Code File
- Unit ID Code File
- Data Dictionary
| Introduction |
State and Local Government Employee-Retirements Systems is an annual survey conducted by the Census Bureau. The survey coverage includes public employee retirement systems administered by state and local governments throughout the nation. This survey is one of several annual surveys that combine to measure the economic activity of the state and local government sector of the United States. Other annual surveys in the series include State Government Tax Collections, State Government Finances, State and Local Government Finances, Public Elementary-Secondary Education Finances, and Public Employment. These annual surveys are fashioned after the Census of Governments components that cover the same subject topics that are conducted at five-year intervals as part of the Census Bureau's Economic Census.
This report covers only those retirement systems that meet two criteria: (1) they are sponsored by a recognized unit of government as defined by the Census Bureau; and (2) their membership must be comprised of public employees compensated with public funds. In addition to state governments, the Census Bureau defines five types of local government: county, municipal, township, school district, and special district. Each retirement system is considered an agency of one of these government units, but the information in this publication reflects only the retirement system portion. The public employees in these systems must be the same as those who are eligible for inclusion in the current Annual Survey of Government Employment. In addition, each retirement system must be a separately identifiable fund within a recognized unit of government and must be financed in whole or in part with public contributions.
Three types of retirement benefits excluded by this report are: (1) funds that are supported entirely by employee contributions; (2) direct payments to retired or disabled individuals from appropriations of general funds; and (3) payments to a private trustee or insurance carrier that administers the investments and benefit payments. The direct payments to individuals and private corporations are recorded in the finances of the general governments as direct expenditures for current operations. Financial transactions of funds handling employee money only are excluded from all financial reporting on governments in any of the Census Bureau series dealing with government finances. For example, the Teachers' Insurance Annuity Association (TIAA) provides public employee retirement coverage but without any contribution or supplemental coverage administered by a government and, therefore, is excluded from this survey.
Fiscal Year and Monthly Data
Data in this report reflect annual totals pertaining to retirement system fiscal years that ended between July 1, prior year, and June 30, current year. Retirement system fiscal years vary considerably in their ending dates just as state and local government fiscal years. Sometimes the ending date of the retirement system fiscal year differs from its parent government. In those cases, the Census Bureau used the retirement system fiscal year that fell between July 1, prior year, and June 30, current year, regardless of whether it fell within the parent government's fiscal year. For example, the data records will include a retirement system's fiscal year data ending June 30, current year, with a parent government's fiscal year data ending December 31, prior year.
Figures on system membership and benefit operations are single month totals. They represent the summation of the final month of each retirement system's fiscal year, regardless of when it ended. Therefore, they do not necessarily reflect the same calendar month for all systems.
General Concepts
This report uses a number of terms that, in other contexts, might have different meanings. Further, some of the tabular presentations contain concepts that are not commonly used. These terms and their concepts are summarized below.
Current Dollars - The financial statistics in this report, as in others issued by the Census Bureau on state and local government finances, are in terms of current dollar amounts. They have not been adjusted for price or wage changes occurring through the years.
Administering Government - The distinction made in tables between state and local governments pertains to the retirement system administration, not the types of employees covered by the system. Many state-operated retirement systems include local government employees, sometimes in systems composed exclusively of local government employees or sometimes in addition to state government employees. There is no class of state employees that is similarly included in locally administered retirement systems, although this could occur in some isolated instances.
Relationship of Systems and Governments - This report has a different emphasis than most reports issued in the Census of Governments series. In other reports dealing with state and local government finances, the Census Bureau considers the government as a whole, including all funds, agencies, and enterprises. Those reports show that monies flowing between funds and agencies of a governments are disregarded because they are intragovernmental transactions.
For this report, each retirement system is viewed and tabulated as a separate entity even though it is an agency of a government. In larger governments, it is not unusual to have multiple retirement systems and, for purposes of this report, every system becomes a separate organization.
This concept has ramifications for counting revenues and expenditures in retirement systems that differ from normal approaches used in the Census of Governments. For example, intergovernmental revenue (revenue from another government) and intragovernmental revenue (revenue transfers from one fund of a government to another) have no meaning within the context of the retirement system universe. Instead, from the point of view of a retirement system, both of these simply become government contributions.
In other reports, contributions by a particular government to a retirement system it administers represent intragovernmental transactions. These amounts are netted out in arriving at a nonduplicative total of the government's revenue
Retirement System Revenues
The revenue data are labeled " receipts," to connote the inclusion of intragovernmental revenue. This is in contrast to the other Census of Governments series reports, wherein intragovernmental transactions are not measured.
There are three sources of receipts for retirement funds: contributions from employees, contributions from governments (employers), and earnings on investments. Employee contributions to state government systems include funds from state employees and local government employees, if applicable. If the local government collects and transmits an amount for its employees to a state system, the local government is considered as an agent of the state government and these funds are treated as direct receipts of the state retirement system.
Government contributions include amounts, as applicable, from the administering government for its own or other governments' employees and from other governments. State-administered systems might include in this total state contributions for state employees or local employees, and local government contributions for local employees. The local systems have the potential to include amounts from the administering government, other local governments, and the State government.
Measures of investment earnings for each retirement system are comprised of several variables. The category reflects the gain and loss on investments during the fiscal year. The total of "net earnings" is a calculated statistic (the item code in the data file is X08), and thus could be positive or negative, depending on the detailed measures (dividends, gain on sale of investments, losses on sales of investments and so forth).
In two cases, finances coming into the retirement system are not counted as revenues. First, any amounts collected by a state or local government employee retirement system for transmittal to the Federal Social Security system are treated as federal funds. In those instances, the retirement system is considered an agent of the Federal Government. Second, repayment of loans made to systems members are also not considered revenues.
If a system receives minor amounts from private donations, these amounts are not separately accumulated, but instead are included in the total for earnings on investments or, if identifiable as such, as contributions from the parent government.
Retirement System Expenditures
The types of expenditures for retirement systems fall into three categories - benefits paid, withdrawals, and other payments. The benefit payments reflect the continuing periodic outlays of the systems to eligible recipients. The withdrawals are usually one-time payments that include the return of contributions made by employees during the period of their employment, accrued interest, and, in some instances, a portion of employer contributions.
The miscellaneous category of "other payments" covers direct administrative costs and related incidental payments. For numerous systems, all or most administrative expenses are met directly by the government involved, so that such costs commonly are not reported on the census schedules that apply specifically to the retirement systems. In Census Bureau reporting on government finances, all administrative costs of retirement systems are treated as general expenditure of the administering systems and only benefits and withdrawals paid by the system are distinctively reported as "employee retirement expenditure."
Retirement System Assets
Asset data often hold the greatest interest relative to other financial information on retirement systems because of the potential importance to financial markets. The asset data represent the amounts counted by the retirement systems at the end of the respective fiscal years. The data are classified initially into investments and cash on hand and on deposit. For Census Bureau classification purposes, this survey uses investment subcategories of government and nongovernment securities as well as "other investments."
The cash and deposit totals do not necessarily represent uninvested assets of retirement systems. In addition to demand deposits, they include certificates of deposits, repurchase agreements, and bankers acceptances for example, all investments that allow either immediate access to funds or have the intent of being accessible within a year.
The government securities grouping consists primarily of securities issued by the Federal Government, although there is a relatively small and stable investment in state and local bonds. Some confusion results in the classification of the Federal Government securities because of the relationship of federally-sponsored organizations to the Federal Government. Excluded from Federal Government securities, and usually included under nongovernment corporate bonds, therefore, are the bonds and mortgage-backed securities from the Federal Home Loan Bank, the Federal Home Loan Mortgage Corporation (Freddie Mac), the Federal National Mortgage Association (Fannie Mae), the Student Loan Marketing Association (Sallie Mae), and farm credit banks. The federal security category specifically includes the obligations of federal agencies such as the Commodity Credit Corporation, the Export-Import Bank, the Federal Housing Administration, the Government National Mortgage Association (Ginnie Mae), the Postal Service, the Tennessee Valley Authority, and the like.
Historically the Census Bureau's classification of Federal Government securities has been modified. Prior to the 1977 Census of Governments, only United States Treasury securities were included here and federal agency securities were part of the nongovernmental grouping. Beginning with the 1977 Census of Governments, however, the Federal Government securities total has included both portions consistently.
From 1986-2001, the nongovernment security categories of corporate bonds were included at par (book) value and corporate stocks at book (cost) value. Beginning in the early 1990's these two investment categories were measured at market value, in addition to book value. The decision to use both measures resulted from changes in accounting practices and the standardization of accounting practices in the government sector as called for by the Government Accounting Standards Board. While market value measures were not included in the standard tabular presentation, the two variables were included in the public use data files. Effective with the 2002 Census of Governments the nongovernment security categories of corporate bonds and corporate stocks are reported at fair market value in accordance with Statement 34 of the Government Accounting Standards Board. Users should use caution when comparing asset data from fiscal year 2002 and forward from earlier years.
Amounts reported as mortgages consist only of those directly held by the retirement systems. This category thus excludes mortgage-backed securities issued by agencies such as Ginnie Mae and Fannie Mae, as well as property that is directly held. These latter assets are included under other investments.
Public employee retirement systems invest in a wide variety of other financial vehicles. Other nongovernmental securities include items such as investments held in trust by other agencies, guaranteed investment accounts, and shares of funds in governmental investment accounts. Also reported here are securities of state and local governments, foreign and international securities, shares in mutual funds, conditional sales contracts, and direct loans and loans to members. Beginning with the 1997 Census of Governments, foreign and international securities are separately identified as an investment category. Miscellaneous investments include financial activities as diverse as real property, venture capital, real estate investment trusts, and leveraged buyouts.
Membership and Membership Size
This survey groups retirement system member statistics into two categories. The first category is "active members," consisting of current employees of state and local governments. The second category is "other (inactive) members," such as former employees who acquired a vested right to receive retirement benefits at a subsequent time or employees on military or extended leave without pay who still retain retirement credits in a system. Beneficiaries are considered as former active members and are, therefore, excluded from the membership category.
Users should use care when interpreting data relating to membership size because of two factors. First, a relatively small number of very large systems dominate these statistics and can skew analyses. Second, system consolidations or changes in membership composition can occur very rapidly and seriously distort time series analyses.
Monthly Benefit Payments
The statistics on the amount of periodic benefits paid reflect a one-month period, preferably for the last month of the system's fiscal year. In those few instances where data for the final month of the fiscal year were unavailable, systems reported data for the nearest month permitted by their records.
The standard feature of these data is the recurring nature of the payments to beneficiaries. Also collected was information on lump-sum payments made in the form of withdrawals or other one-time payments to members, former members, or survivors. This latter information on non-recurrent payments is available only in the data files, not in the viewable tables.
Finally, users are cautioned about the statistics for these monthly benefit payments. Such statistics are reported in whole dollars, in both the tabular presentations and in the public use data files. This differs from the usual reporting of data in the annual survey, which is in thousands of dollars.
Special Notes on State and Local Government Employee-Retirement System Financial Data
The statistics generated from this Census Bureau survey cannot be equated to information found in accounting statements. Users should not use these data to infer the financial condition of specific government retirement systems or of their parent governments.
This survey covers receipts, payments, and cash and security holdings of state and local government employee retirement systems. These systems are dependent agencies (component units) of state and local governments and the statistics collected are used as part of the larger program to measure the financial activity of all state and local government units. The overall program objective is to develop comprehensive economic measures of the state and local government sector of the United States economy.
There are several reasons why these survey data are not suitable for measuring the financial condition of public retirement systems or their parent governments.
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Comparing revenue to expenditure for a particular government will not necessarily yield a valid conclusion about a surplus or deficit condition for that government. The revenue, expenditure, and asset definitions sometimes measure financial flows in ways that overlap normal accounting periods. For similar reasons, inferences about the fiscal condition of a government's employee retirement system using Census Bureau statistics might be misleading. The retirement system statistics do not include data needed to make comparisons of current and future liabilities of one government's employee retirement system to another.
The fiscal year 2001 survey universe and the 1997 Census universe served as the starting point for the Census of Employee-Retirement Systems of State and Local Governments for Fiscal Year 2002. Census Bureau analysts refined the universe, researching information from a series of independent sources-usually state government insurance trust administrators, audit agencies, or financial oversight authorities. These research efforts resulted in the creation of a final universe file of 2,670 retirement systems for the 2002 Census. The Census Bureau canvassed these units using mail survey questionnaires and a Web-based data collection instrument.
For 2003, we received useable data for 215 (or 98.6%) of the 218 State retirement systems. We received useable data from 820 (or 65.5%) of the 1252 local retirement systems that we canvassed. The number of respondents included both systems that completed a survey questionnaire and systems that provided a Consolidated Annual Financial Report (CAFR) containing statistics from which Census Bureau analysts compiled financial and membership data needed for the 2003 Annual survey.
For most of the units that were canvassed but did not respond to the 2003 survey, the missing data were imputed by applying average or median growth rates to the nonrespondent's 2002 census data. For some groups of variables we used median distributions. An attempt was made to get reported or administrative data for Total Holdings and Investments for every unit, but particularly for those units that did not report in 2002. After an extensive 2003 effort, we had either 2002 or 2003 holdings and investments data for 99.8% of the local units and 100% of the states. For the 3 units where we did not have recent data, we believe that those units are extremely small. They were imputed using the median value for holdings from responding units in the smallest size grouping. For the detailed variables that added into Total Holdings and Investments, a median distribution was calculated using the reported data from 2003 survey respondents who were similar to the nonrespondents. For 1,184 noncanvassed units all variables except gains/losses on the sale of investments, 2002 census data were added with the 2003 imputed and respondent survey data to obtain the totals given in the tables. No effort was made to impute or estimate data for gains/losses on the sale of investments.
This survey does not make use of a probability sample to obtain aggregate data. However, users should be aware of the number of units and their relative share of the totals being reported. The nature of state and local government employee-retirement systems is such that a relatively small number of systems comprise most of the measurable activity. For the 2002 census, the 800 largest systems surveyed account for $2.1 trillion or 99% of the total cash and investment holdings of state and local government employee-retirement systems.
The financial statistics in this report are not subject to sampling. Consequently, there is no associated measure of sampling error, such as the relative standard error. These statistics are, however, subject to nonsampling error. Such error includes inaccuracies in classification, coverage, and processing.
All responses to the annual survey were edited for accuracy. Responses underwent multiple examinations for reasonableness and internal consistency, first through a manual examination and then through a computerized editing procedure. Tests for reasonableness consisted of comparisons with prior year and trend data for the same unit, with other units within its state and with units of a similar size. Census Bureau analysts used follow up correspondence or telephone calls extensively to correct and verify instances of inconsistent, incomplete, or apparently erroneous reporting.
All of these procedures were designed to achieve, for the data reported here, a high standard of completeness and accuracy. However, some mistakes and inconsistencies of official reporting, or of Census Bureau handling of particular items, could have escaped detection. Please inform the Census Bureau if the tables or data files reveal potential data problems.
Finance amounts for individual government employee-retirement systems are statistical in nature and do not represent an accounting statement. There is no attempt to determine future liabilities of the systems.
For additional information about the definition and organization of state and local governments, users should refer to the Government Organization (Volume I of the 2002 Census of Governments), or to the Classification Manual on Government Finances and Employment.
Specific questions about the files or tables can be directed to staff of the Employment Branch of the Governments Division. The telephone number is (888) 529-1963.
| File Name Conventions and Record Layouts |
There is one viewable HTML file created for each table. The filename convention is in the form of retYYtX.html, where:
| ret = | Retirement systems as the file topic | ||||||||||
| YY = | Survey Year | ||||||||||
| 03 for the 2003, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 02 for the 2002, Census of Governments | |||||||||||
| 01 for the 2001, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 00 for the 2000, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 99 for the 1999, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 98 for the 1998, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 97 for the 1997 Census of Governments | |||||||||||
| tX = | table number | ||||||||||
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There is one viewable text file created for each table. The filename convention is in the form of retYYtX.txt, where:
| ret = | Retirement systems as the file topic | ||||||||||
| YY = | Survey year | ||||||||||
| 03 for the 2003, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 02 for the 2002, Census of Governments | |||||||||||
| 01 for the 2001, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 00 for the 2000, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 99 for the 1999, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 98 for the 1998, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 97 for the 1997 Census of Governments | |||||||||||
| tX = | table number | ||||||||||
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There is one spreadsheet file created for each table, in Excel format. The filename convention is in the form of retYYtX.xls where:
| ret = | Retirement systems as the file topic | ||||||||||
| YY = | Survey year | ||||||||||
| 03 for the 2003, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 02 for the 2002, Census of Governments | |||||||||||
| 01 for the 2001, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 00 for the 2000, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 99 for the 1999, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 98 for the 1998, Annual Survey of State and Local Government Employee-Retirement Systems | |||||||||||
| 97 for the 1997 Census of Governments | |||||||||||
| tX = | table number | ||||||||||
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Individual Retirement Unit File
The individual retirement unit file is a 35-character ASCII text file. Each file contains all data for each public employee retirement system identified in the 1998-2001 Annual Surveys of State and Local Governments Public Employee Retirement Systems or the 1997 and 2002 Census of Governments Surveys.
NOTE: Beginning with the 2003 Annual Survey, only reported data will be provided in the Individual Retirement Unit File. The imputed and prior year data pulled forward are included in the numbers provided in the tables. The file name for the 2003 Individual Unit data file is 2003Ret35NoImputes.txt. The file layout remains the same, but the survey year will be 03 for all units in the file.
The record layout is below.
| Item Field | Positions | Length |
|---|---|---|
| Unit identification code | 1 - 14 | 14 |
| Line item code | 15 - 17 | 3 |
| Amount (thousands) | 18 - 29 | 12 |
| Survey year | 30 - 31 | 2 |
| Year of Data | 32 - 33 | 2 |
| Source | 34 - 35 | 2 |
For the 2002 Census of State and Local Governments Employee-Retirement Systems, anything other than 02 in the "year of data" field indicates prior fiscal year data was used for nonrespondent units. (Note: When using this file for the 2002 Census of Governments anything other than 02 indicates the base year from which data were imputed for nonrespondent units.)
The filename convention is in the form of YYRET35.txt where:
YY = the last two digits of the survey year
RET = the designation for the Retirement Survey
35 = designates the public use format, which is standard 35 characters for the finance surveys of the Census of Governments
series.
For example, for 2002, the filename is 02RET35.txt.
In this file, most dollar amounts are reported in thousands. This includes all of the data items EXCEPT for the payment numbers in the following variables: Z08, Z09, Z10, Z11, and Z12. These elements are reported in whole dollars. The survey year field will be "02" for all records for the 2002 State and Local Governments Census of Employee-Retirement Systems. The year of data field will be 02 for respondent units or will reflect the previous year data used for nonrespondent units. The survey year field will be "02" for all records for the 2002 Census of Governments. The year of data field will be 02 for respondent units or will reflect the basis for the imputed data for nonrespondent units.
The line item code file is an ASCII text file and contains 49 characters as outlined below.
| Item Field | Positions | Length |
|---|---|---|
| Line item code | 1 - 3 | 3 |
| FILLER | 4 - 4 | 1 |
| Line item code description | 5 - 49 | 45 |
The filename is retcod.txt. View the Line Item Code file.
See below under "Data Dictionary" for additional descriptions.
The unit ID code file is an ASCII text file and contains 100 characters as outlined below.
| Item Field | Positions | Length |
|---|---|---|
| Unit ID code | 1 - 14 | 14 |
| FILLER | 15 - 15 | 1 |
| Unit ID Name | 16 - 100 | 85 |
The filename convention is in the form of retidYY.txt where:
ret = the designation for the Retirement Survey
id = the designation for the government unit identification code
YY = the last two digits of the survey year
For example, the filename for 2001 would be retid01.txt.
To view the yearly Unit ID Code File, choose the year:
| 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 |
| Data Dictionary |
Listed below are the financial item codes that are used in the 2002 Census of State and Local Governments, Employee-Retirement System phase. Some codes were not used in the 2001 Annual Survey of State and Local Government Employee-Retirement Systems. For each code, there is a title and, in some cases, additional explanation that can assist the user in interpreting the meaning of the financial item. A complete definition is found in the Classification Manual on Government Finances and Employment.
System descriptive items:
| V01 | Employee Retirement - Description (Type) of System |
| 1 = Contributions for retirement are forwarded to a private insurance carrier as premiums paid for the purchase of annuity policies for the members of the plan. | |
| 2 = Members of plan belong to the Teachers Insurance and Annuity Association (TIAA) without any State or locally administered supplemental retirement coverage. | |
| 3 = Payment of service, disability, or survivor benefits to eligible persons are paid directly from general funds appropriated annually. There is no separate retirement system fund. | |
| 4 = System is administered by the sponsoring government and is subject to the accounting and auditing controls of that government. | |
| V02 | Employee Retirement - Type of Coverage |
| 1 = Policemen only | |
| 2 = Firemen only | |
| 3 = Policemen and firemen only | |
| 4 = School employees only - including nonteaching personnel as well as teachers | |
| 5 = Teachers only - Instructional staff (including supervisory personnel, but not other school employees) | |
| 6 = Other specific group(s) | |
| 7 = General coverage - All employees (or all regular or full-time employees), subject only to the following exclusions - Specify | |
| V03 | Employee Retirement - Basis of Membership |
| 1 = System coverage automatically applies to all eligible employees | |
| 2 = System coverage automatically applies to some eligible employees, but with membership optional for certain classes | |
| 3 = System coverage is optional (by employee choice) for all eligible employees | |
| V04 | Employee Retirement - Employees Contribute? |
| 1 = Yes | |
| 2 = No | |
| V05 | Employee Retirement - Optional Benefits? |
| 1 = Yes | |
| 2 = No | |
| V07 | Employee Retirement -Time to vest benefits |
| Financial Items | |
| V87 | State Government Contributions for Local Government Employees |
| X01 | Local Employee Contributions |
| X02 | State Employee Contributions |
| X04 | Local Government Contributions to Local System |
| X05 | Contributions from Other Government |
| X06 | State Contributions to Own System on Behalf of State and Local Employees |
| X08 | Total Earnings on Investments - Sum of Z71, Z72, Z73, Z98, and Z96 minus Z91 |
| X11 | Benefit Payments |
| X12 | Withdrawals |
| X21 | Total Cash & Short Term Investments - Sum of Z68, Z87, and Z88 |
| X30 | Total Federal Securities - Sum of X33 and Z89 |
| X33 | Securities, Federal Agency |
| X35 | Securities, State and Local Governments |
| X40 | Securities, Total Corporate Bonds (Book Value) - Sum of Z67 and Z79 |
| Item not collected beginning in 2002 | |
| X41 | Securities, Corporate Stocks (Book Value) |
| Item not collected beginning in 2002 | |
| X42 | Mortgages Held Directly |
| X44 | Total, Other Securities - Sum of X35, Z70, Z83, and Z84 |
| X46 | Other Investments, Real Property |
| X47 | Other Investments, Other |
| Z01 | Active Members |
| Z02 | Inactive Members |
| Z03 | Beneficiaries, Retired on Age or Service |
| Z04 | Beneficiaries,Retired on Disability |
| Z05 | Beneficiaries,Survivors of Deceased Members |
| Z06 | Number of Lump Sum Recipients, Members |
| Z07 | Number of Lump Sum Recipients, Survivors |
| Z08 | Monthly Benefit Payment to Age/Service Retirees (dollars) |
| Z09 | Monthly Benefit to Disability Retirees (dollars) |
| Z10 | Monthly Benefit to Survivors (dollars) |
| Z11 | Amount of Lump Sum Payment for Members (dollars) |
| Z12 | Amount of Lump Sum Pay, Survivors (dollars) |
| Z62 | Corporate Bonds, Federally - Sponsored Agency Securities (Market Value) |
| Item first collected in 2002 | |
| Z63 | Corporate Bonds, Other (Market Value) |
| Item first collected in 2002 | |
| Z67 | Corporate Bonds, Federally-Sponsored Agency Securities (Book Value) |
| Item not collected beginning in 2002 | |
| Z68 | Cash and Short-term Investments, All Others |
| Z69 | Other Securities, Foreign & International (Book Value) |
| Item collected from 1997-2001 | |
| Z70 | Other Securities, Foreign & International (Market Value) |
| Item first collected in 2002 | |
| Z71 | Earnings on Investments, Interest |
| Z72 | Earnings on Investments, Dividends |
| Z73 | Earnings on Investments, Other |
| Z74 | Number of Members under OASDHI |
| Z75 | Active Members, Local |
| Z76 | Active Members, State |
| Z77 | Corporate Bonds at (Market Value) - Sum of Z62 and Z63 |
| Z78 | Corporate Stocks at (Market Value) |
| Z79 | Corporate Bonds,Other (Book Value) |
| Item not collected beginning in 2002 | |
| Z81 | Total Holdings & Investments - Sum of X21, X30, X42, X44, Z77, Z78, and Z82 |
| Z82 | Total Other Investments - Sum of X46 and X47 |
| Z83 | Other Securities, Other |
| Z84 | Other Securities, Investment Trusts |
| Z87 | Cash and Short-term Investments, Time or Savings Deposits |
| Z88 | Cash and Short-term Investments, Cash |
| Z89 | Securities, Federal Treasury |
| Z90 | Other Payments, Other |
| Z91 | Other Payments, Losses on Investments |
| Z92 | Other Payments, To Federal Social Security |
| Z93 | Other Payments, Administrative Expenses |
| Z95 | Other Receipts, Other |
| Z96 | Other Receipts, Investment Sale Gains |
| Z97 | Other Receipts, Transmittal to Federal Social Security System |
| Z98 | Earnings on Investments, Rentals, from State |
| Z99 | State Government Contributions for State Employees |
