List of counties who failed to file their Financial Transactions Reports (FTRs) with the State Controller's Office for fiscal year 2019-20 reporting year.

Actual rates of return for the past one-year, three-year, and five-year periods and to report a 10-year schedule of annual money-weighted rate of return, net of investment expense.

Rates of return for the past one year, three year, and five year periods that come from the audited financials and/or actuarial valuation report.

Net Pension Asset (NPA) is the amount in excess of the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net Pension Liability (NPL) is the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position.

Demographic assumption rates for Service Retirement and Withdrawal (Termination) based on the years of service of active members.

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.