Municipal Fiscal Indicators: Other Post-Employment Benefits (OPEB), 2020-2022 by US Government | Finance and Economics

About this Dataset

Municipal Fiscal Indicators: Other Post-Employment Benefits (OPEB), 2020-2022

Municipal Fiscal Indicators is an annual compendium of information compiled by the Office of Policy and Management, Office of Finance, Municipal Finance Services Unit (MFS). Municipal Fiscal Indicators contains the most current financial data available for each of Connecticut's 169 municipalities.

The data contained in Indicators provides key financial and demographic information on municipalities in Connecticut. The data includes selected demographic and economic data relating to, or having an impact upon, a municipality’s financial condition.

Other Post-Employment Benefits (OPEB) for Connecticut Municipalities, compiled by the CT Office of Policy and Management in the annual Municipal Fiscal Indicators report.

Post-employment benefits are typically provided by municipalities to former employees or their beneficiaries as compensation for services rendered while these employees were still active. These benefits are generally divided into two broad categories – pension benefits (retirement income) and Other Post-employment Benefits (postemployment benefits other than pensions, referenced as OPEB). Forms of OPEB typically include healthcare benefits and benefits such as disability and life insurance provided outside of the pension plan.

The majority of this data was compiled from the audited financial statements that are filed annually with the State of Connecticut, Office of Policy and Management, Office of Finance. Unlike prior years' where the audited financial information was compiled by OPM, the FY 2020 and beyond information in this edition was based upon the self-reporting by municipalities of their own audited data.

The most recent edition is for the Fiscal Years Ended 2018-2022 published in September 2024.

The most recent data on the Municipal Fiscal Indicators is included in the following datasets:

Municipal-Fiscal-Indicators: Financial Statement Information, 2020-2022
https://data.ct.gov/d/d6pe-dw46

Municipal-Fiscal-Indicators: Uniform Chart of Accounts, 2020-2022
https://data.ct.gov/d/e2qt-k238

Municipal Fiscal Indicators: Pension Funding Information for Defined Benefit Pension Plans, 2020-2022
https://data.ct.gov/d/73q3-sgr8

Municipal Fiscal Indicators: Type and Number of Pension Plans, 2020-2022
https://data.ct.gov/d/i84g-vvfb

Municipal Fiscal Indicators: Other Post-Employment Benefits (OPEB), 2020-2022
https://data.ct.gov/d/ei7n-pnn9

Municipal Fiscal Indicators: Economic and Grand List Data, 2019-2024
https://data.ct.gov/d/xgef-f6jp

Municipal Fiscal Indicators: Benchmark Labor Data, 2020-2024
https://data.ct.gov/d/5ijb-j6bn

Municipal Fiscal Indicators: Bond Ratings, 2019-2022
https://data.ct.gov/d/a65i-iag5

Municipal Fiscal Indicators: Individual Town Data, 2014-2022
https://data.ct.gov/d/ej6f-y2wf

Municipal Fiscal Indicators: Totals and Averages, 2014-2022
https://data.ct.gov/d/ryvc-y5rf
Organization: State of Connecticut
Last updated: 2024-11-29T20:50:45.564768
Tags: 2020-municipal-fiscal-indicators, 2021-municipal-fiscal-indicators, 2022-municipal-fiscal-indicators, municipal-fiscal-indicators, opm

Tables

Table 1

@usgov.state_of_connecticut_municipal_fiscal_indicators_other_1b7970c8.table_1

62.07 KB
484 rows
37 columns


CREATE TABLE table_1 (
  "year" BIGINT,
  "municipality_entity_name" VARCHAR,
  "municipality_geoid" DOUBLE,
  "municipality_fips_code" DOUBLE,
  "municipality_tax_code" DOUBLE,
  "c_2_plan_name" VARCHAR,
  "c_4_is_there_a_trust_fund_for_the_plan_as_of_june_30th" VARCHAR,
  "d_4_all_eligible_employees" BOOLEAN,
  "d_6_general_town" BOOLEAN,
  "d_8_police" BOOLEAN,
  "d_10_fire" BOOLEAN,
  "d_12_non_certified_board_of_education" BOOLEAN,
  "d_14_teachers_other_certified_board_of_education" BOOLEAN,
  "d_16_other" BOOLEAN,
  "d_18_brief_description_if_other" VARCHAR,
  "f_2_healthcare" BOOLEAN,
  "f_4_insurance" BOOLEAN,
  "f_6_other" VARCHAR,
  "f_8_brief_description_if_other" VARCHAR,
  "h_2_closed_plan" BOOLEAN,
  "h_4_volunteer_plan" BOOLEAN,
  "h_6_total_number_of_members" DOUBLE,
  "h_8_active_no_of_members" DOUBLE,
  "j_2_discount_rate" DOUBLE,
  "j_4_long_term_investment_rate_of_return" DOUBLE,
  "j_6_money_weight_of_return" DOUBLE,
  "l_2_date_of_opeb_valuation" VARCHAR,
  "l_4_valuation_method" VARCHAR,
  "l_6_total_opeb_liability_of_the_plan" DOUBLE,
  "l_8_net_position_of_the_plan" DOUBLE,
  "l_10_net_opeb_liability" BIGINT,
  "l_12_funded_ratio" DOUBLE,
  "l_14_pay_as_you_go_plan" BOOLEAN,
  "l_16_covered_payroll" DOUBLE,
  "l_18_actuarial_determined_employer_contribution_adec" DOUBLE,
  "l_20_employer_contribution_made" DOUBLE,
  "l_22_contribution_shortfall_excess" BIGINT
);