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 Total Other of government Payments Benefits Withdrawals 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. Source: U.S. Census Bureau, Governments Division Created: September 26, 2007 Last Revised: June 25, 2008