Municipal Fiscal Indicators: Other Post-Employment Benefits (OPEB), 2021

Municipal Fiscal Indicators is an annual compendium of information compiled by the Office of Policy and Management, Office of Finance, Municipal Finance Services Unit (MFS). Municipal Fiscal Indicators contains the most current financial data available for each of Connecticut's 169 municipalities.

The data contained in Indicators provides key financial and demographic information on municipalities in Connecticut. The data includes selected demographic and economic data relating to, or having an impact upon, a municipality’s financial condition.

Other Post-Employment Benefits (OPEB) for Connecticut Municipalities, compiled by the CT Office of Policy and Management in the annual Municipal Fiscal Indicators report.

Post-employment benefits are typically provided by municipalities to former employees or their beneficiaries as compensation for services rendered while these employees were still active. These benefits are generally divided into two broad categories – pension benefits (retirement income) and Other Post-employment Benefits (postemployment benefits other than pensions, referenced as OPEB). Forms of OPEB typically include healthcare benefits and benefits such as disability and life insurance provided outside of the pension plan.

The majority of this data was compiled from the audited financial statements that are filed annually with the State of Connecticut, Office of Policy and Management, Office of Finance. Unlike prior years' where the audited financial information was compiled by OPM, the FY 2021 information in this edition was based upon the self-reporting by municipalities of their own audited data.

The most recent edition is for the Fiscal Years Ended 2017-2021 published in July 2023.

Querying over HTTP

Splitgraph serves as an HTTP API that lets you run SQL queries directly on this data to power Web applications. For example:

curl https://data.splitgraph.com/sql/query/ddn \
    -H "Content-Type: application/json" \
    -d@-<<EOF
{"sql": "
    SELECT *
    FROM \"ct-gov/municipal-fiscal-indicators-other-postemployment-fcx4-cjvr\".\"municipal_fiscal_indicators_other_postemployment\"
    LIMIT 100 
"}
EOF

See the Splitgraph documentation for more information.