Counties that filed late or failed to file their Financial Transactions Report with the State Controller's Office for fiscal year 2019-20.

15 sheets of data, each sheet representing a table from the database that stores the information. The order of the sheets is based on the sequence of reporting forms for the Annual Report.

Cities that failed to file the Annual Street Report with the State Controller's Office for fiscal years 2019-20 to 2022-23.

16 sheets of data, each sheet representing a table from the database that stores the information. The order of the sheets is based on the sequence of reporting forms for the Annual Report.

Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net OPEB Liability is the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position.

Ten risk pools that combine assets and liabilities across employers which helps dramatically reduce or eliminate the large fluctuations in the employer's contribution rate caused by unexpected demographic events. Plans are assigned to risk pools based on their service retirement formula.