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.

Counties that filed late or failed to file their Financial Transactions Report with the State Controller's Office for fiscal year 2020-21.

Amount of funds required to be contributed annually by the employer as determined by the plan's actuary. This amount should include the employer's normal cost and a provision(s) for amortizing the total unfunded actuarial accrued liability (UAAL).

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

Funding position under the actuarial assumptions adopted by the plan’s actuary.

27 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 Financial Transactions 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.