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Special Districts' Net Pension Asset and Liability for Fiscal Year 2020-21

Published by California State Controller's Office | State of California | Catalog Last Checked: July 31, 2026 at 08:50 PM | Dataset Last Updated: March 15, 2023
Net Pension Asset (NPA) is the amount in excess of the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net Pension Liability (NPL) is the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position.

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