OPEB Survey Methodology

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• OPEB Survey Methodology
• December 13, 2007

2
Survey Process

• Initially distributed in May and June of 2007 to
  over 3,700 established public agencies throughout
  the state
• Staff follow-up conducted during fall 2007 to
  obtain additional survey responses and clarify
  submitted data
• Additional outreach focused on larger agencies
  and those known to offer OPEB
• Special thanks to League of California Cities,
  CSAC, California Special Districts Association,
  CSBA, CASBO, and other associations for their
  assistance.

3
Preliminary Response Rates
Total Surveyed Number of Responses Percent Responding
Cities 479 231 48
Counties 58 58 100
Special Districts 2,053 299 14
School Districts 1,046 473 45
Community College Districts 72 39 54
University of California 1 1 100
State of California 1 1 100
Total 3,710 1,097 30
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Survey Questions

• Agencies were asked whether they provide retirees
  with non-pension benefit coverage
• Instructed to answer "Yes" even if benefits are
  paid by retirees
• If offering OPEB benefits, agencies were also
  asked for
• Number of active and retired employees
• Total annual operating budget
• Total annual OPEB cost
• Funding approach
• Unfunded Actuarial Accrued Liability (UAAL) or
  anticipated date for publicly releasing this
  information
• Discount rate

5
Next Steps

• Survey results are currently being reviewed and
  finalized
• Survey findings and analysis will be presented in
  the Commissions final report