OPEB Database

Comparison of OPEB Plans and Funding – Bartel Associates California Public Agency Database

How does your OPEB plan compare to other California public agencies? Bartel Associates’ database has comparative information from over 400 actuarial valuations of our client’s OPEB plans.

How well funded is your agency’s OPEB plan? Our funded status charts compare each Agency’s OPEB funded status, as reported under GASB Statement 75 in the agency’s financial statements. Please note this is not a statistically valid sample of California Public Agency OPEB plans, but rather results for Bartel Associates’ client base. Our data show 67% of agencies prefunding their OPEB liability with a Trust. The average plan is 42% funded, with the median plan 35% funded. The charts provide 2 alternative methods of visualizing the data, and show data separately for Cities/Towns and for Special Districts & similar entities.

OPEB Plans Funded Status grouped by Cities/Towns and Districts/Agencies/Authorities

How do your Agency’s OPEB benefits compare with others? Because each Agency’s OPEB plan is different and many have benefits differing by tier or bargaining group, comparing the cost of OPEB benefits is a good indication of the level of benefits provided. The following charts present “normalized” information adjusted so the same discount rate has been used for each plan, resulting in comparable data.

Available charts are:

Sample Percentile Graph on how to interpret subsequent exhibits

Actuarial Accrued Liability represents the cost of benefits provided to current employees as well as current retirees, but does not take into account a plan’s funding level. 

Actuarial Accrued Liability per active employee by Miscellaneous/Safety

Actuarial Accrued Liability as a percentage of payroll by Miscellaneous/Safety

A plan’s normal cost reflects the level of benefits being provided to current active employees, and does not take into account a plan’s funding level. 

The Actuarially Determined Contribution combines the impacts of the actuarial accrued liability and normal cost with the plan’s funded status.

Normal Cost & Actuarially Determined Contribution per active employee by Miscellaneous/Safety

Normal Cost & Actuarially Determined Contribution as a percentage of payroll by Miscellaneous/Safety.



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