Table 3b. Coefficient of Variation for Expenditures of State and Local Government Employee-Retirement Systems by State and Level of Government Fiscal Year 2003-04 Revised January 2006 State and level Total Other of government payments Benefits Withdrawals payments United States 0.07% 0.07% 0.16% 0.11% State 0.00% 0.00% 0.00% 0.00% Local 0.37% 0.37% 0.84% 0.54% 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 0.05% 0.05% 0.40% 0.22% State 0.00% 0.00% 0.00% 0.00% Local 1.28% 1.29% 3.18% 12.97% California 0.09% 0.10% 0.00% 0.03% State 0.00% 0.00% 0.00% 0.00% Local 0.31% 0.36% 0.00% 0.14% Colorado 0.22% 0.25% 0.00% 0.08% State 0.00% 0.00% 0.00% 0.00% Local 1.73% 1.91% 0.00% 0.51% Connecticut 0.11% 0.10% 0.47% 2.16% State 0.00% 0.00% 0.00% 0.00% Local 0.68% 0.63% 1.84% 2.25% 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 0.32% 0.29% 0.48% 1.29% State 0.00% 0.00% 0.00% 0.00% Local 2.24% 2.02% 7.17% 5.47% Georgia 0.08% 0.07% 0.00% 0.59% State 0.00% 0.00% 0.00% 0.00% Local 0.70% 0.59% 0.00% 3.70% 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 0.14% 0.14% 0.53% 0.62% State 0.00% 0.00% 0.00% 0.00% Local 0.42% 0.42% 1.63% 1.80% Indiana 0.41% 0.41% 0.00% 0.73% State 0.00% 0.00% 0.00% 0.00% Local 4.99% 4.57% 0.00% 31.21% 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 0.04% 0.05% 0.00% 0.05% State 0.00% 0.00% 0.00% 0.00% Local 2.42% 2.56% 0.00% 0.61% Louisiana 0.04% 0.03% 0.00% 0.32% State 0.00% 0.00% 0.00% 0.00% Local 0.53% 0.35% 0.00% 5.28% 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 0.49% 0.55% 2.05% 0.89% State 0.00% 0.00% 0.00% 0.00% Local 1.39% 1.61% 4.54% 1.70% Michigan 0.21% 0.23% 0.37% 0.71% State 0.00% 0.00% 0.00% 0.00% Local 0.75% 0.89% 0.45% 1.97% Minnesota 0.18% 0.17% 0.00% 0.40% State 0.00% 0.00% 0.00% 0.00% Local 1.26% 1.27% 0.00% 2.30% 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 0.28% 0.31% 1.20% 2.14% State 0.00% 0.00% 0.00% 0.00% Local 1.63% 1.88% 4.05% 11.08% 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 0.76% 0.82% 2.93% 0.22% State 0.00% 0.00% 0.00% 0.00% Local 4.09% 4.35% 5.33% 1.98% 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 0.01% 0.03% 0.78% 0.32% State 0.00% 0.00% 0.00% 0.00% Local 0.12% 0.28% 14.26% 0.65% 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 0.23% 0.24% 0.21% 0.20% State 0.00% 0.00% 0.00% 0.00% Local 4.59% 4.67% 6.69% 4.68% 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.