The OPEB Unfunded Actuarially Accrued Liability (UAAL) Over Revenues is a measure of a government's retiree healthcare liability relative to its revenues. It is equal to the primary government's OPEB UAAL divided by Total Primary Government Revenues. Total Primary Government Revenues include the revenues for governmental activities and business-type activities.
The OPEB UAAL Over Revenues relies on information on OPEB plans provided in comprehensive annual financial reports (CAFRs) as required under GASB 45. For OPEB plans that are considered cost-sharing multiple-employer plans, the assets, liabilities, and UAALs are often not provided. In those cases, the OPEB UAAL Over Revenues cannot be determined.
Here are median and other statistics for states and territories:
And here are the statistics for cities with populations over 200,000: