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Public Plans Database Codebook

Table Name

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PensionGASBSchedules
Actuarial valuation date for GASB Schedules.
ActValDate_GASBSchedules
Valuation Date
mm/dd/yyyy
PensionGASBSchedules
Actuarial assets under GASB standards.. Actuarial assets will often differ from market assets in a given year because actuarial assets are calculated using techniques that smooth out fluctuations in the level of assets that arise from investment gains and losses.
ActAssets_GASB
Actuarial Assets
$000s
PensionGASBSchedules
Funded ratio under GASB standards.. The funded ratio is equal the the actuarial assets divided by the actuarial liability.
ActFundedRatio_GASB
Funded Ratio
integer
PensionGASBSchedules
Other liability.
ActLiabilities_other
Other Liability
$000s
PensionGASBSchedules
Covered payroll. The total pensionable earnings of plan participants.
payroll
Covered Payroll
$000s
PensionGASBSchedules
Percent of Employer's contribution paid. Funding commitment – the degree to which the plan sponsor regularly and fully pays its required contributions to the plan – is a critical factor in assessing the current and future health of a pension plan and an indicator as to whether or not the costs of funding the pension plan creates fiscal stress for the pension plan sponsor.
PercentReqContPaid
Percent of Required Contribution Paid
integer
PensionGASBSchedules
Estimated Employer Annual Required Contribution. Indicator that Employer's Annual Required Contribution are estimated by CRR.
RequiredContribution_est
0,1
Estimated (1), Not estimated (0)
PensionGASBAssumptions
Actuarial Valuation Date for GASB Assumptions.
ActValDate_GASBAssumptions
mm/dd/yyyy
PensionGASBAssumptions
Inflation Assumption for GASB reporting. The inflation assumption underlies other economic assumptions for the plan, such as the long-term investment return, individual employee salary growth, and the overall payroll growth for the plan. Importantly, for plans with COLA that is linked to inflation, this assumption impacts the anticipated COLA payments.
InflationAssumption_GASB
Assumed Inflation
integer
PensionGASBAssumptions
Actuarial Cost Method for GASB reporting. The actuarial cost method is used to apportion the total cost of funding an employee's benefits in retirement to each year of their worklife. The annually apportioned amount is the normal cost.
ActCostMeth_GASB
PensionGASBAssumptions
An integral code for the plan's Actuarial Cost method for GASB reporting purposes.
ActCostMethCode_GASB
Cost Method
1,2,3,4,5
EAN (1), PUC (2), FIL (3), AGG (4), OTHER (5)
PensionGASBAssumptions
An integral code for amortization payment type.
FundingMethCode1_GASB
Coded Funding Method 1
0,1
Level Percent (1), Level dollar (0)
PensionIncomeStatement
Public Plans Database ID.
ppd_id
0000-9999
PensionIncomeStatement
Plan name.
PlanName
Plan name
text
PensionIncomeStatement
Tier id.
TierID
00-99
0=All Tiers; 1,2,3...=designated tier
PensionIncomeStatement
Fiscal year.
fy
Fiscal year
yyyy
PensionIncomeStatement
Contributions - other member.
contrib_EE_other
Other Employee Contributions
$000s
PensionIncomeStatement
Contributions - other employer.
contrib_ER_other
Other Employer Contributions
$000s
PensionIncomeStatement
Contributions - total.
contrib_tot
Total Contributions
$000s
PensionIncomeStatement
Dividends Income.
income_dividends
Dividend Income
$000s
PensionIncomeStatement
Net investments - interest and dividends.
income_InterestAndDividends
Interest and Dividends
$000s
PensionIncomeStatement
International income.
income_international
International Income
$000s
PensionIncomeStatement
Securities lending-interest.
income_SecuritiesLending
Securities Lending Interest Income
$000s
PensionIncomeStatement
Securities Lending-fees.
expense_SecuritiesLendingMgmtFees
Securities Lending Fees
$000s
PensionIncomeStatement
Other additions.
income_OtherAdditions
Other Additions
$000s
PensionIncomeStatement
Deductions - retirement benefits.
expense_RetBenefits
Total Retirement Benefits
$000s
PensionIncomeStatement
Deductions - disability benefits.
expense_DisabilityBenefits
Total Disability Benefits
$000s
PensionIncomeStatement
Deductions - drop benefits.
expense_DROPBenefits
Total DROP Benefits
$000s
PensionIncomeStatement
Deductions - administrative expense.
expense_AdminExpenses
Admin. Expenses
$000s
PensionIncomeStatement
Deductions - depreciation.
expense_Depreciation
Depreciation
$000s
PensionIncomeStatement
Deductions - other.
expense_OtherDeductions
Other Deductions
$000s
PensionIncomeStatement
Internal adjustment to market assets.
adjustment_MktAssets
Market Value Adjustment
$000s
PensionAssetAllocation
Tier id.
TierID
00-99
PensionAssetAllocation
Fiscal year.
fy
Fiscal year
yyyy
PensionAssetAllocation
Data source.
source_AssetAllocation
text
PensionAssetAllocation
Notes for Data Entry.
notes_AssetAllocation
text
PensionAssetAllocation
Percent of assets invested in International Equities.
equities_international
% in International Equities
integer
PensionAssetAllocation
Percent of assets invested in bonds.
FixedIncome_tot
% in All Bonds
integer
PensionAssetAllocation
Percent of assets invested in US bonds.
FixedIncome_domestic
% in US Bonds
integer
PensionInvestmentReturn
Fiscal year.
fy
Fiscal year
yyyy
PensionInvestmentReturn
Notes for Data Entry.
notes_InvestmentReturn
text
PensionInvestmentReturn
2-yr investment return.
InvestmentReturn_2yr
integer
PensionInvestmentReturn
3-yr investment return.
InvestmentReturn_3yr
integer
PensionInvestmentReturn
7-yr investment return.
InvestmentReturn_7yr
integer
PensionInvestmentReturn
12-yr investment return.
InvestmentReturn_12yr
integer
PensionInvestmentReturn
20-yr investment return.
InvestmentReturn_20yr
integer
PensionInvestmentReturn
25-yr investment return.
InvestmentReturn_25yr
integer
PensionInvestmentReturn
Start Year for Long-term investment return.
InvestmentReturn_LongTermStartYear
yyyy
PensionInvestmentReturn
Reported Gross/Net investment Returns.
GrossReturns
0,1
gross returns (0), net returns (1)
PensionActuarialCosts
Member contribution rate (% of payroll).
NormCostRate_EE
Member Normal Cost
integer

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