Jurisdiction in the process of or has completed an actuarial study to determine/quantify liability
Full Question Text
Has your jurisdiction completed or is your jurisdiction in the process of completing an actuarial study to determine/quantify address liability for GASB 45 accounting? (Among those jurisdictions which reported having fiscal obligations as a result of offering health care or other retirement benefits)
| % within Jurisdiction Type | |||||
| Jurisdiction Type | Total | ||||
|---|---|---|---|---|---|
| County | Township | City | Village | ||
| Percentage of jurisdictions which reported having fiscal obligations as a result of post-employment benefits who report having completed or being in the process of completing an actuarial study to determine/quantify address liability for GASB 45 accounting: | 73% | 59% | 58% | 49% | 59% |
| % within Population Size | ||||||
| Population Size | Total | |||||
|---|---|---|---|---|---|---|
| <1500 | 1500-5000 | 5001-10000 | 10001-30000 | >30000 | ||
| Percentage of jurisdictions which reported having fiscal obligations as a result of post-employment benefits who report having completed or being in the process of completing an actuarial study to determine/quantify address liability for GASB 45 accounting: | 42% | 53% | 49% | 61% | 78% | 59% |
| % within Region of Michigan | |||||||
| Region of Michigan | Total | ||||||
|---|---|---|---|---|---|---|---|
| Upper Peninsula | Northern Lower Peninsula | West Central Lower Peninsula | East Central Lower Peninsula | Southwest Lower Peninsula | Southeast Lower Peninsula | ||
| Percentage of jurisdictions which reported having fiscal obligations as a result of post-employment benefits who report having completed or being in the process of completing an actuarial study to determine/quantify address liability for GASB 45 accounting: | 68% | 40% | 77% | 53% | 57% | 59% | 59% |