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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 2004-2005      
State and level of government Total
 payments
Benefits Withdrawals Other
payments
United States 0.07% 0.07% 0.11% 0.10%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.39% 0.39% 0.74% 0.55%
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% 0.34% 0.07%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.37% 1.29% 3.21% 6.83%
California 0.07% 0.09% 0.00% 0.02%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.28% 0.33% 0.00% 0.13%
Colorado 0.14% 0.16% 0.00% 0.05%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.19% 1.33% 0.00% 0.41%
Connecticut 0.09% 0.10% 0.54% 1.82%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.57% 0.66% 3.14% 1.94%
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 0.69% 0.67% 2.75% 0.90%
    State 0.00% 0.00% 0.00% 0.00%
    Local 4.31% 4.39% 2.75% 4.98%
Georgia 0.06% 0.04% 0.38% 0.46%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.63% 0.45% 3.93% 1.96%
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 0.12% 0.13% 0.29% 0.48%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.35% 0.39% 0.61% 1.54%
Indiana 0.38% 0.38% 0.00% 0.56%
    State 0.00% 0.00% 0.00% 0.00%
    Local 4.46% 4.04% 0.00% 42.73%
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 0.03% 0.04% 0.28% 0.01%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.89% 2.44% 25.77% 0.18%
Louisiana 0.04% 0.04% 0.00% 0.03%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.62% 0.65% 0.00% 0.79%
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 0.56% 0.51% 1.92% 0.64%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.57% 1.44% 4.53% 1.82%
Michigan 0.21% 0.22% 2.08% 2.04%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.81% 0.89% 4.75% 4.68%
Minnesota 0.35% 0.36% 0.00% 0.26%
    State 0.00% 0.00% 0.00% 0.00%
    Local 2.44% 2.50% 0.00% 2.32%
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 0.16% 0.16% 0.08% 0.19%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.94% 1.00% 0.18% 1.69%
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 0.71% 0.74% 3.93% 0.39%
    State 0.00% 0.00% 0.00% 0.00%
    Local 4.13% 4.44% 7.72% 1.89%
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 0.02% 0.02% 0.00% 0.08%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.14% 0.18% 0.01% 0.21%
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 0.21% 0.22% 0.49% 0.11%
    State 0.00% 0.00% 0.00% 0.00%
    Local 4.34% 4.52% 19.76% 3.25%
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: September 22 2006
Last Revised: March 25 2010