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Table 3b. Coefficient of Variation for Expenditures of State and Local Government Employee-Retirement Systems by State and Level of Government: Fiscal Year 2003-04
Revised January 2006
State and level	Total	Benefits	Withdrawal	Other
of government	payments	Benefits	Withdrawal	payments
United States	0.07%	0.07%	0.16%	0.11%
State	0.00%	0.00%	0.00%	0.00%
Local	0.37%	0.37%	0.84%	0.54%
Alabama	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Alaska	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Arizona	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Arkansas	0.05%	0.05%	0.40%	0.22%
State	0.00%	0.00%	0.00%	0.00%
Local	1.28%	1.29%	3.18%	12.97%
California	0.09%	0.10%	0.00%	0.03%
State	0.00%	0.00%	0.00%	0.00%
Local	0.31%	0.36%	0.00%	0.14%
Colorado	0.22%	0.25%	0.00%	0.08%
State	0.00%	0.00%	0.00%	0.00%
Local	1.73%	1.91%	0.00%	0.51%
Connecticut	0.11%	0.10%	0.47%	2.16%
State	0.00%	0.00%	0.00%	0.00%
Local	0.68%	0.63%	1.84%	2.25%
Delaware	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
District of Columbia	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Florida	0.32%	0.29%	0.48%	1.29%
State	0.00%	0.00%	0.00%	0.00%
Local	2.24%	2.02%	7.17%	5.47%
Georgia	0.08%	0.07%	0.00%	0.59%
State	0.00%	0.00%	0.00%	0.00%
Local	0.70%	0.59%	0.00%	3.70%
Hawaii	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Idaho	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Illinois	0.14%	0.14%	0.53%	0.62%
State	0.00%	0.00%	0.00%	0.00%
Local	0.42%	0.42%	1.63%	1.80%
Indiana	0.41%	0.41%	0.00%	0.73%
State	0.00%	0.00%	0.00%	0.00%
Local	4.99%	4.57%	0.00%	31.21%
Iowa	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Kansas	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Kentucky	0.04%	0.05%	0.00%	0.05%
State	0.00%	0.00%	0.00%	0.00%
Local	2.42%	2.56%	0.00%	0.61%
Louisiana	0.04%	0.03%	0.00%	0.32%
State	0.00%	0.00%	0.00%	0.00%
Local	0.53%	0.35%	0.00%	5.28%
Maine	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Maryland	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Massachusetts	0.49%	0.55%	2.05%	0.89%
State	0.00%	0.00%	0.00%	0.00%
Local	1.39%	1.61%	4.54%	1.70%
Michigan	0.21%	0.23%	0.37%	0.71%
State	0.00%	0.00%	0.00%	0.00%
Local	0.75%	0.89%	0.45%	1.97%
Minnesota	0.18%	0.17%	0.00%	0.40%
State	0.00%	0.00%	0.00%	0.00%
Local	1.26%	1.27%	0.00%	2.30%
Mississippi	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Missouri	0.28%	0.31%	1.20%	2.14%
State	0.00%	0.00%	0.00%	0.00%
Local	1.63%	1.88%	4.05%	11.08%
Montana	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Nebraska	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Nevada	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
New Hampshire	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
New Jersey	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
New Mexico	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
New York	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
North Carolina	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
North Dakota	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Ohio	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Oklahoma	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Oregon	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Pennsylvania	0.76%	0.82%	2.93%	0.22%
State	0.00%	0.00%	0.00%	0.00%
Local	4.09%	4.35%	5.33%	1.98%
Rhode Island	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
South Carolina	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
South Dakota	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Tennessee	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Texas	0.01%	0.03%	0.78%	0.32%
State	0.00%	0.00%	0.00%	0.00%
Local	0.12%	0.28%	14.26%	0.65%
Utah	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Vermont	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Virginia	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Washington	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
West Virginia	0.23%	0.24%	0.21%	0.20%
State	0.00%	0.00%	0.00%	0.00%
Local	4.59%	4.67%	6.69%	4.68%
Wisconsin	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%
Wyoming	0.00%	0.00%	0.00%	0.00%
State	0.00%	0.00%	0.00%	0.00%
Local	0.00%	0.00%	0.00%	0.00%

Note: The standard error is a measure of the variation among the estimates from all possible samples and thus is a measure of the precision with which an estimate from a particular sample approximates the average results of all possible samples. The coefficient of variation (CV) is the estimated standard error expressed as a percent of the estimated total or proportion. Each column in this table contains the coefficients of variation that have been computed for the estimated amounts in table 3a.

Created: February 06 2006
Last Revised: March 25 2010