Table 5b.  Coefficient of Variation for Number and Membership of State and Local Government Employee-Retirement
Systems by State:  Fiscal Year 2003-04
Revised January 2006

                                                                                                         Total
                                                                                                 beneficiaries
                                                                      Membership                     receiving
                                                        -------------------------------------         periodic
State and type                      Number of                           Active       Inactive          benefit
  of government                       systems           Total          Members        Members         payments
United States                           2,659           0.08%            0.10%          0.03%            0.09%
    State                                 220           0.00%            0.00%          0.00%            0.00%
    Local                               2,439           0.78%            0.83%          0.56%            0.56%
        County                            163           0.40%            0.44%          0.40%            0.25%
        Municipality                    1,748           1.18%            1.23%          0.99%            0.67%
        Township                          404          13.67%           14.97%          2.57%           16.57%
        Special District                  110           1.37%            1.32%          3.63%            1.22%
        School District                    14           0.00%            0.00%          0.00%            0.00%
Alabama                                    12           0.00%            0.00%          0.00%            0.00%
Alaska                                      5           0.00%            0.00%          0.00%            0.00%
Arizona                                     7           0.00%            0.00%          0.00%            0.00%
Arkansas                                   38           0.00%            0.01%          0.00%            0.07%
California                                 59           0.09%            0.10%          0.02%            0.10%
Colorado                                   65           0.01%            0.01%          0.01%            0.13%
Connecticut                                63           0.41%            0.41%          0.40%            0.28%
Delaware                                    6           0.00%            0.00%          0.00%            0.00%
District of Columbia                        6           0.00%            0.00%          0.00%            0.00%
Florida                                   157           1.51%            1.60%          0.70%            0.63%
Georgia                                    31           0.07%            0.10%          0.00%            0.25%
Hawaii                                      1           0.00%            0.00%          0.00%            0.00%
Idaho                                       4           0.00%            0.00%          0.00%            0.00%
Illinois                                  371           0.10%            0.14%          0.06%            0.15%
Indiana                                    76           0.06%            0.07%          0.06%            0.23%
Iowa                                       12           0.00%            0.00%          0.00%            0.00%
Kansas                                      8           0.00%            0.00%          0.00%            0.00%
Kentucky                                   21           0.00%            0.00%          0.00%            0.10%
Louisiana                                  35           0.02%            0.03%          0.00%            0.32%
Maine                                       1           0.00%            0.00%          0.00%            0.00%
Maryland                                   13           0.00%            0.00%          0.00%            0.00%
Massachusetts                              99           0.14%            0.20%          0.12%            0.22%
Michigan                                  141           0.19%            0.18%          0.39%            0.12%
Minnesota                                 146           0.28%            0.46%          0.31%            0.46%
Mississippi                                 4           0.00%            0.00%          0.00%            0.00%
Missouri                                   63           0.20%            0.22%          0.15%            0.30%
Montana                                     9           0.00%            0.00%          0.00%            0.00%
Nebraska                                   14           0.00%            0.00%          0.00%            0.00%
Nevada                                      2           0.00%            0.00%          0.00%            0.00%
New Hampshire                               3           0.00%            0.00%          0.00%            0.00%
New Jersey                                 10           0.00%            0.00%          0.00%            0.00%
New Mexico                                  5           0.00%            0.00%          0.00%            0.00%
New York                                   15           0.00%            0.00%          0.00%            0.00%
North Carolina                             10           0.00%            0.00%          0.00%            0.00%
North Dakota                               12           0.00%            0.00%          0.00%            0.00%
Ohio                                        6           0.00%            0.00%          0.00%            0.00%
Oklahoma                                   12           0.00%            0.00%          0.00%            0.00%
Oregon                                      4           0.00%            0.00%          0.00%            0.00%
Pennsylvania                              927           0.64%            0.72%          0.44%            0.98%
Rhode Island                               11           0.00%            0.00%          0.00%            0.00%
South Carolina                              6           0.00%            0.00%          0.00%            0.00%
South Dakota                                4           0.00%            0.00%          0.00%            0.00%
Tennessee                                  14           0.00%            0.00%          0.00%            0.00%
Texas                                      49           0.03%            0.03%          0.00%            0.10%
Utah                                        6           0.00%            0.00%          0.00%            0.00%
Vermont                                     5           0.00%            0.00%          0.00%            0.00%
Virginia                                   14           0.00%            0.00%          0.00%            0.00%
Washington                                 27           0.00%            0.00%          0.00%            0.00%
West Virginia                              41           0.09%            0.11%          0.06%            0.15%
Wisconsin                                   3           0.00%            0.00%          0.00%            0.00%
Wyoming                                     6           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 5a.