The U.S. Census Bureau
 
Table 3b.  Coefficient of Variation for Expenditures of State and Local Government
Employee-Retirement Systems by State and Level of Government:
Fiscal Year 2005-2006      
State and level of government Total
 payments
Benefits Withdrawals Other
payments
United States 0.06% 0.06% 0.12% 0.09%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.35% 0.35% 0.72% 0.46%
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 0.06% 0.06% 0.00% 0.04%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.70% 1.69% 0.00% 4.27%
California 0.02% 0.02% 0.00% 0.05%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.06% 0.08% 0.00% 0.12%
Colorado 0.11% 0.09% 0.86% 0.04%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.00% 0.74% 11.63% 0.60%
Connecticut 0.08% 0.09% 1.56% 0.30%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.52% 0.60% 1.56% 1.76%
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 0.44% 0.41% 3.11% 0.62%
    State 0.00% 0.00% 0.00% 0.00%
    Local 2.89% 2.64% 3.42% 5.79%
Georgia 0.06% 0.03% 0.37% 0.55%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.67% 0.42% 5.41% 2.68%
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 0.11% 0.12% 0.39% 0.34%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.33% 0.36% 1.02% 1.22%
Indiana 0.34% 0.35% 0.01% 0.46%
    State 0.00% 0.00% 0.00% 0.00%
    Local 4.13% 3.63% 2.16% 43.28%
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% 0.03% 0.00% 0.01%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.97% 2.12% 0.00% 0.42%
Louisiana 0.04% 0.04% 0.00% 0.04%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.62% 0.65% 0.00% 0.51%
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 0.23% 0.21% 1.08% 0.16%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.71% 0.59% 2.46% 1.35%
Michigan 0.17% 0.17% 1.13% 0.98%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.65% 0.73% 1.34% 1.96%
Minnesota 0.17% 0.18% 0.00% 0.23%
    State 0.00% 0.00% 0.00% 0.00%
    Local 1.28% 1.28% 0.00% 2.11%
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 0.15% 0.15% 0.55% 0.14%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.99% 0.97% 1.69% 1.53%
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 0.64% 0.69% 3.39% 0.24%
    State 0.00% 0.00% 0.00% 0.00%
    Local 3.87% 4.14% 6.09% 2.05%
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% 0.03% 0.00% 0.23%
    State 0.00% 0.00% 0.00% 0.00%
    Local 0.15% 0.23% 0.11% 0.45%
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 0.55% 0.56% 0.49% 1.12%
    State 0.00% 0.00% 0.00% 0.00%
    Local 3.80% 3.80% 12.70% 4.20%
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.

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