Finance & accountability
Pension & retiree-health (OPEB) funding
CalPERS / county-retirement-association unfunded liability, contribution rates, OPEB / retiree-health pre-funding strategy, and pension governance.
Alameda County (4 reports)
1 finding,
0 recs
5 findings,
0 recs
4 findings,
0 recs
2 findings,
0 recs
Amador County (1 report)
Butte County (2 reports)
3 findings,
0 recs
2 findings,
2 recs
Contra Costa County (27 reports)
8 findings,
3 recs
7 findings,
3 recs
9 findings,
7 recs
6 findings,
3 recs
3 findings,
2 recs
1 finding,
0 recs
1 finding,
0 recs
9 findings,
7 recs
9 findings,
7 recs
9 findings,
7 recs
1 finding,
1 rec
1 finding,
0 recs
1 finding,
0 recs
5 findings,
6 recs
2 findings,
0 recs
4 findings,
0 recs
15 findings,
6 recs
18 findings,
5 recs
13 findings,
2 recs
13 findings,
4 recs
22 findings,
6 recs
0 findings,
7 recs
3 findings,
0 recs
5 findings,
0 recs
Del Norte County (3 reports)
1 finding,
1 rec
1 finding,
1 rec
0 findings,
1 rec
El Dorado County (13 reports)
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
0 findings,
1 rec
2 findings,
1 rec
5 findings,
5 recs
5 findings,
5 recs
1 finding,
1 rec
1 finding,
1 rec
0 findings,
1 rec
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
Fresno County (17 reports)
1 finding,
0 recs
1 finding,
0 recs
0 findings,
1 rec
0 findings,
7 recs
1 finding,
4 recs
6 findings,
4 recs
3 findings,
5 recs
3 findings,
4 recs
0 findings,
7 recs
1 finding,
6 recs
4 findings,
7 recs
0 findings,
5 recs
4 findings,
5 recs
1 finding,
6 recs
0 findings,
5 recs
1 finding,
0 recs
0 findings,
1 rec
Glenn County (2 reports)
Humboldt County (7 reports)
2 findings,
7 recs
2 findings,
8 recs
0 findings,
1 rec
8 findings,
2 recs
0 findings,
1 rec
0 findings,
1 rec
Lake County (3 reports)
0 findings,
1 rec
3 findings,
7 recs
Los Angeles County (16 reports)
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
0 findings,
1 rec
6 findings,
2 recs
1 finding,
4 recs
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
1 finding,
1 rec
10 findings,
0 recs
1 finding,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
Marin County (4 reports)
0 findings,
1 rec
6 findings,
5 recs
10 findings,
5 recs
Mariposa County (1 report)
8 findings,
0 recs
Mendocino County (16 reports)
1 finding,
0 recs
21 findings,
8 recs
1 finding,
16 recs
10 findings,
3 recs
19 findings,
6 recs
11 findings,
7 recs
16 findings,
5 recs
2 findings,
0 recs
17 findings,
9 recs
17 findings,
3 recs
18 findings,
3 recs
17 findings,
4 recs
12 findings,
1 rec
0 findings,
1 rec
1 finding,
0 recs
Monterey County (3 reports)
0 findings,
1 rec
0 findings,
1 rec
Napa County (28 reports)
0 findings,
2 recs
0 findings,
2 recs
0 findings,
2 recs
0 findings,
2 recs
0 findings,
2 recs
0 findings,
2 recs
0 findings,
2 recs
1 finding,
1 rec
0 findings,
2 recs
0 findings,
2 recs
1 finding,
0 recs
1 finding,
2 recs
1 finding,
2 recs
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
1 finding,
1 rec
1 finding,
1 rec
4 findings,
1 rec
7 findings,
2 recs
11 findings,
2 recs
0 findings,
1 rec
Nevada County (17 reports)
19 findings,
4 recs
5 findings,
3 recs
5 findings,
3 recs
1 finding,
0 recs
9 findings,
5 recs
6 findings,
4 recs
6 findings,
6 recs
0 findings,
1 rec
0 findings,
1 rec
0 findings,
2 recs
6 findings,
2 recs
0 findings,
2 recs
0 findings,
1 rec
6 findings,
7 recs
0 findings,
2 recs
1 finding,
0 recs
0 findings,
1 rec
Orange County (92 reports)
0 findings,
4 recs
0 findings,
1 rec
9 findings,
5 recs
8 findings,
6 recs
0 findings,
2 recs
4 findings,
1 rec
2 findings,
3 recs
3 findings,
3 recs
1 finding,
1 rec
2 findings,
3 recs
1 finding,
0 recs
3 findings,
0 recs
1 finding,
1 rec
3 findings,
3 recs
1 finding,
1 rec
2 findings,
3 recs
2 findings,
2 recs
2 findings,
2 recs
2 findings,
1 rec
3 findings,
2 recs
3 findings,
3 recs
3 findings,
2 recs
0 findings,
3 recs
1 finding,
2 recs
0 findings,
1 rec
3 findings,
3 recs
1 finding,
0 recs
3 findings,
4 recs
0 findings,
1 rec
0 findings,
1 rec
4 findings,
3 recs
8 findings,
5 recs
8 findings,
4 recs
8 findings,
3 recs
7 findings,
4 recs
0 findings,
4 recs
8 findings,
3 recs
9 findings,
3 recs
8 findings,
5 recs
8 findings,
3 recs
0 findings,
1 rec
7 findings,
4 recs
5 findings,
5 recs
7 findings,
0 recs
8 findings,
5 recs
8 findings,
4 recs
8 findings,
5 recs
8 findings,
5 recs
8 findings,
2 recs
0 findings,
1 rec
1 finding,
1 rec
1 finding,
1 rec
0 findings,
1 rec
0 findings,
2 recs
1 finding,
0 recs
1 finding,
0 recs
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
0 findings,
1 rec
1 finding,
0 recs
0 findings,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
0 recs
1 finding,
0 recs
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
0 findings,
2 recs
1 finding,
0 recs
0 findings,
1 rec
1 finding,
0 recs
0 findings,
1 rec
1 finding,
2 recs
3 findings,
4 recs
Placer County (4 reports)
1 finding,
0 recs
1 finding,
2 recs
Plumas County (6 reports)
8 findings,
4 recs
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
Riverside County (7 reports)
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
Sacramento County (67 reports)
1 finding,
0 recs
1 finding,
0 recs
0 findings,
1 rec
0 findings,
1 rec
1 finding,
0 recs
0 findings,
1 rec
0 findings,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
0 recs
1 finding,
0 recs
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
1 finding,
1 rec
0 findings,
1 rec
1 finding,
1 rec
0 findings,
1 rec
1 finding,
0 recs
1 finding,
0 recs
1 finding,
1 rec
0 findings,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
2 recs
0 findings,
1 rec
0 findings,
1 rec
1 finding,
1 rec
1 finding,
0 recs
0 findings,
1 rec
0 findings,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
0 recs
2 findings,
2 recs
2 findings,
2 recs
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
0 recs
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
2 recs
1 finding,
1 rec
2 findings,
0 recs
2 findings,
1 rec
2 findings,
1 rec
1 finding,
1 rec
1 finding,
2 recs
0 findings,
1 rec
0 findings,
1 rec
1 finding,
0 recs
2 findings,
0 recs
2 findings,
0 recs
3 findings,
0 recs
3 findings,
0 recs
1 finding,
0 recs
San Bernardino County (7 reports)
6 findings,
0 recs
1 finding,
0 recs
2 findings,
0 recs
1 finding,
0 recs
1 finding,
0 recs
1 finding,
1 rec
0 findings,
1 rec
San Diego County (2 reports)
0 findings,
2 recs
0 findings,
9 recs
San Francisco County (13 reports)
1 finding,
2 recs
0 findings,
1 rec
2 findings,
3 recs
3 findings,
4 recs
3 findings,
4 recs
0 findings,
3 recs
0 findings,
2 recs
2 findings,
2 recs
0 findings,
11 recs
2 findings,
0 recs
0 findings,
1 rec
14 findings,
14 recs
1 finding,
1 rec
San Joaquin County (4 reports)
1 finding,
1 rec
0 findings,
1 rec
0 findings,
1 rec
San Luis Obispo County (3 reports)
2 findings,
2 recs
2 findings,
2 recs
0 findings,
1 rec
San Mateo County (10 reports)
17 findings,
2 recs
5 findings,
0 recs
0 findings,
1 rec
0 findings,
2 recs
0 findings,
3 recs
18 findings,
3 recs
11 findings,
14 recs
2 findings,
0 recs
1 finding,
3 recs
Santa Barbara County (19 reports)
1 finding,
2 recs
1 finding,
1 rec
1 finding,
2 recs
0 findings,
1 rec
1 finding,
2 recs
1 finding,
2 recs
4 findings,
2 recs
3 findings,
0 recs
1 finding,
2 recs
1 finding,
1 rec
2 findings,
2 recs
2 findings,
2 recs
3 findings,
2 recs
3 findings,
1 rec
6 findings,
2 recs
12 findings,
2 recs
4 findings,
2 recs
2 findings,
1 rec
6 findings,
1 rec
Santa Clara County (72 reports)
1 finding,
3 recs
7 findings,
5 recs
6 findings,
10 recs
5 findings,
4 recs
4 findings,
4 recs
7 findings,
9 recs
7 findings,
5 recs
0 findings,
1 rec
0 findings,
5 recs
0 findings,
2 recs
7 findings,
8 recs
0 findings,
10 recs
7 findings,
5 recs
0 findings,
8 recs
7 findings,
10 recs
0 findings,
10 recs
0 findings,
8 recs
0 findings,
9 recs
0 findings,
5 recs
7 findings,
10 recs
0 findings,
3 recs
1 finding,
0 recs
0 findings,
1 rec
6 findings,
11 recs
17 findings,
8 recs
6 findings,
0 recs
7 findings,
10 recs
6 findings,
7 recs
6 findings,
8 recs
7 findings,
6 recs
0 findings,
8 recs
6 findings,
5 recs
0 findings,
9 recs
0 findings,
1 rec
6 findings,
4 recs
6 findings,
3 recs
7 findings,
8 recs
7 findings,
9 recs
4 findings,
3 recs
7 findings,
9 recs
1 finding,
1 rec
1 finding,
0 recs
1 finding,
1 rec
1 finding,
2 recs
2 findings,
2 recs
0 findings,
1 rec
1 finding,
1 rec
0 findings,
1 rec
2 findings,
1 rec
1 finding,
1 rec
1 finding,
1 rec
1 finding,
4 recs
1 finding,
3 recs
1 finding,
2 recs
0 findings,
2 recs
1 finding,
3 recs
1 finding,
0 recs
1 finding,
1 rec
3 findings,
4 recs
1 finding,
7 recs
1 finding,
2 recs
1 finding,
1 rec
0 findings,
1 rec
1 finding,
0 recs
1 finding,
0 recs
1 finding,
0 recs
Santa Cruz County (34 reports)
1 finding,
3 recs
3 findings,
3 recs
4 findings,
4 recs
4 findings,
3 recs
5 findings,
2 recs
4 findings,
3 recs
3 findings,
3 recs
3 findings,
2 recs
2 findings,
0 recs
2 findings,
0 recs
2 findings,
0 recs
1 finding,
2 recs
1 finding,
2 recs
2 findings,
2 recs
1 finding,
3 recs
3 findings,
3 recs
1 finding,
2 recs
1 finding,
2 recs
3 findings,
6 recs
3 findings,
9 recs
3 findings,
2 recs
1 finding,
2 recs
3 findings,
3 recs
2 findings,
2 recs
1 finding,
0 recs
1 finding,
0 recs
1 finding,
2 recs
0 findings,
2 recs
3 findings,
3 recs
3 findings,
1 rec
1 finding,
0 recs
2 findings,
0 recs
Shasta County (12 reports)
1 finding,
3 recs
0 findings,
2 recs
0 findings,
2 recs
1 finding,
3 recs
0 findings,
3 recs
0 findings,
3 recs
0 findings,
3 recs
0 findings,
2 recs
0 findings,
3 recs
0 findings,
3 recs
0 findings,
3 recs
0 findings,
3 recs
Solano County (7 reports)
4 findings,
6 recs
5 findings,
6 recs
4 findings,
4 recs
4 findings,
3 recs
1 finding,
0 recs
1 finding,
1 rec
Sonoma County (17 reports)
1 finding,
0 recs
4 findings,
5 recs
4 findings,
4 recs
7 findings,
2 recs
6 findings,
0 recs
1 finding,
2 recs
1 finding,
0 recs
0 findings,
3 recs
0 findings,
2 recs
0 findings,
3 recs
0 findings,
4 recs
4 findings,
2 recs
3 findings,
4 recs
1 finding,
0 recs
2 findings,
2 recs
1 finding,
0 recs
Sutter County (1 report)
Trinity County (2 reports)
1 finding,
0 recs
Tulare County (12 reports)
1 finding,
2 recs
1 finding,
2 recs
1 finding,
2 recs
1 finding,
0 recs
1 finding,
2 recs
1 finding,
2 recs
1 finding,
0 recs
1 finding,
0 recs
1 finding,
2 recs
1 finding,
2 recs
0 findings,
1 rec
Tuolumne County (2 reports)
4 findings,
4 recs
Ventura County (19 reports)
12 findings,
2 recs
0 findings,
1 rec
0 findings,
5 recs
30 findings,
4 recs
22 findings,
5 recs
0 findings,
5 recs
0 findings,
3 recs
0 findings,
6 recs
0 findings,
4 recs
24 findings,
5 recs
0 findings,
7 recs
0 findings,
1 rec
50 findings,
6 recs
28 findings,
3 recs
0 findings,
3 recs
51 findings,
7 recs
1 finding,
5 recs
0 findings,
6 recs
3 findings,
0 recs
Yolo County (6 reports)
1 finding,
0 recs
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec
0 findings,
1 rec