Government Retirement Systems is a subset of the Government finances that include revenues, expenditures (spending), debt, and assets (cash and security holdings).

Government Retirement Systems provides revenues, expenditures, financial assets, and membership information for state and local government retirement systems.

These statistics are collected quarterly or annually. Every fifth year (years ending in '2' and '7') the Census of Governments is conducted. The same questions are asked as in the annual surveys.