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The Quarterly Survey of Public Pensions (QSPP) is a quarterly survey that provides national summary data on the revenues, expenditures, and composition of assets of the largest defined benefit public employee retirement systems for state and local governments. The survey consists of a panel of 100 retirement systems, which comprise 89.4 percent of financial activity among such entities, based on the 2007 Census of Governments. After a census has been taken, it is considered best practice to reselect the largest 100 retirement systems. The first quarter for 2009 presents data from the new universe of the 100 largest systems. The previous quarters represent data from the old universe. Five of the 100 units from the old universe were replaced with new retirement systems.

For more information, visit the QSPP website, which provides a link to historical data (including footnotes and explanations about changes to panel and definitions over time), detailed statements about survey methodology, data collection, and the current questionnaire.