The Michigan Public Policy Survey (MPPS)
Spring 2011 Data Tables
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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)
Jurisdiction Type Crosstabulation
| % 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% |
Population Category Crosstabulation
| % 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% |
Region of Michigan Crosstabulation
| % 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% |
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