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    • This is a Non-Federal dataset covered by different Terms of Use than Data.gov.

    Cities' Net Other Postemployment Benefit Asset and Liability for Fiscal Years 2020-21 to 2023-24

    Metadata Updated: January 23, 2026

    Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net OPEB Liability is the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position.

    Access & Use Information

    Public: This dataset is intended for public access and use. Non-Federal: This dataset is covered by different Terms of Use than Data.gov. License: See this page for license information.

    Downloads & Resources

    Dates

    Metadata Created Date July 29, 2023
    Metadata Updated Date January 23, 2026

    Metadata Source

    Harvested from State of California

    Other Data Resources

    Additional Metadata

    Resource Type Dataset
    Metadata Created Date July 29, 2023
    Metadata Updated Date January 23, 2026
    Publisher California State Controller's Office
    Maintainer
    Identifier b44d3a31-01f2-4def-8c38-1aa0670af192
    Data First Published 2025-12-29
    Data Last Modified 2026-01-07
    Category Economy and Demographics
    Public Access Level public
    Metadata Context https://project-open-data.cio.gov/v1.1/schema/catalog.jsonld
    Schema Version https://project-open-data.cio.gov/v1.1/schema
    Catalog Describedby https://project-open-data.cio.gov/v1.1/schema/catalog.json
    Harvest Object Id fb63217e-7575-47ab-bb97-9f74d38582de
    Harvest Source Id 3ba8a0c1-5dc2-4897-940f-81922d3cf8bc
    Harvest Source Title State of California
    License http://www.opendefinition.org/licenses/cc-by
    Source Datajson Identifier True
    Source Hash 1c5f6c8e34cdab162bebde0cbb747d3d8507b050b0ab7077cdcb93275a1cc8b0
    Source Schema Version 1.1

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