This database reports revenues, expenditures, financial assets, benefits, and membership information for defined benefit public employee retirement systems. Data are collected through regular surveys; these surveys cover retirement systems that are sponsored by a recognized unit of government with membership of public employees who are compensated with public funds. Some data are modified by analysts. Only data that are reported by pension funds in surveys are included in this database; i.e., imputed data are not included.

Some variables are no longer collected. Data are not available for all combinations of pension systems and categories.  NA indicates data are not avaialble.  

For users of California pension data.  There appear to be a number of data entry errors in individual year records for some pension systems.  Users should exercise caution when reporting these data.