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Health and OPEB Funding Strategies: 2009 National Survey of Local Governments
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Local governments struggle to fund employee and retiree health care. This 2009 report shares the experiences of more than 1,500 counties, cities, townships and special districts across the United States.
The report catalogs how local governments are currently addressing their health costs and what do they plan to do in the next 2 years. The report tracks awareness of the GASB 45 requirements and reported compliance levels. The report also details which strategies local governments are using to reduce or fund their liabilities.
Based on a random sample of local governments across the nation, the report is designed to build awareness of current practices, track trends, and support the further development of educational resources.
Table of Contents
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Executive Summary
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Section 1: Characteristics of the Respondents
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Section 2: Expected Revenue and Employment Changes
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Section 3: Provision of Health Care to Active Employees
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Section 4: Provision of Health Care to Retirees
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Section 5: Addressing GASB
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Section 6: Health Care Strategies
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Section 7: Methodology and Detailed Tables
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Section 8: Ideas from Respondents
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About Cobalt Community Research and Survey Sponsors
To purchase this report ($49), click here.
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