[Excerpt] This publication presents data on state- and locally- administered public pension systems based on information collected from the 2013 Survey of Public Pensions: State- and Locally-Administered Defined Benefit Data. The data collected from these systems are for defined benefit plans only and do not include data for defined contribution plans or other postemployment benefit plans. Data in this report refer to fiscal years that ended between July 1, 2012, and June 30, 2013 (FY2013), and do not reflect data for the entire calendar year of 2013.
This survey covers the following pension system activities: revenues by state (earnings on investments, employee contributions, government contributions); expenditures by state (benefits, withdrawals, other payments); cash and investment holdings by state (governmental securities, assets, foreign and international securities, etc.); membership information by state (number of pension systems, total membership, beneficiaries receiving periodic payments); and liabilities information by state (covered payroll and pension obligations) for state- and locally-administered pension systems only.