Table 3b. Coefficient of Variation for Expenditures of State and Local Government Employee-Retirement Systems by State and Level of Government: Fiscal Year 2004-2005 State and level Total Other of government Payments Benefits Withdrawals Payments United States 0.07% 0.07% 0.11% 0.10% State 0.00% 0.00% 0.00% 0.00% Local 0.39% 0.39% 0.74% 0.55% 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% 0.34% 0.07% State 0.00% 0.00% 0.00% 0.00% Local 1.37% 1.29% 3.21% 6.83% California 0.07% 0.09% 0.00% 0.02% State 0.00% 0.00% 0.00% 0.00% Local 0.28% 0.33% 0.00% 0.13% Colorado 0.14% 0.16% 0.00% 0.05% State 0.00% 0.00% 0.00% 0.00% Local 1.19% 1.33% 0.00% 0.41% Connecticut 0.09% 0.10% 0.54% 1.82% State 0.00% 0.00% 0.00% 0.00% Local 0.57% 0.66% 3.14% 1.94% 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 0.69% 0.67% 2.75% 0.90% State 0.00% 0.00% 0.00% 0.00% Local 4.31% 4.39% 2.75% 4.98% Georgia 0.06% 0.04% 0.38% 0.46% State 0.00% 0.00% 0.00% 0.00% Local 0.63% 0.45% 3.93% 1.96% 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 0.12% 0.13% 0.29% 0.48% State 0.00% 0.00% 0.00% 0.00% Local 0.35% 0.39% 0.61% 1.54% Indiana 0.38% 0.38% 0.00% 0.56% State 0.00% 0.00% 0.00% 0.00% Local 4.46% 4.04% 0.00% 42.73% 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% 0.04% 0.28% 0.01% State 0.00% 0.00% 0.00% 0.00% Local 1.89% 2.44% 25.77% 0.18% Louisiana 0.04% 0.04% 0.00% 0.03% State 0.00% 0.00% 0.00% 0.00% Local 0.62% 0.65% 0.00% 0.79% 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 0.56% 0.51% 1.92% 0.64% State 0.00% 0.00% 0.00% 0.00% Local 1.57% 1.44% 4.53% 1.82% Michigan 0.21% 0.22% 2.08% 2.04% State 0.00% 0.00% 0.00% 0.00% Local 0.81% 0.89% 4.75% 4.68% Minnesota 0.35% 0.36% 0.00% 0.26% State 0.00% 0.00% 0.00% 0.00% Local 2.44% 2.50% 0.00% 2.32% 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 0.16% 0.16% 0.08% 0.19% State 0.00% 0.00% 0.00% 0.00% Local 0.94% 1.00% 0.18% 1.69% 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 0.71% 0.74% 3.93% 0.39% State 0.00% 0.00% 0.00% 0.00% Local 4.13% 4.44% 7.72% 1.89% 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% 0.02% 0.00% 0.08% State 0.00% 0.00% 0.00% 0.00% Local 0.14% 0.18% 0.01% 0.21% 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 0.21% 0.22% 0.49% 0.11% State 0.00% 0.00% 0.00% 0.00% Local 4.34% 4.52% 19.76% 3.25% 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 22, 2006 Last Revised: May 30, 2008