Resource Center

The Resource Center contains a wide collection of reports, publications, and data from Connecticut and national sources. To navigate through the Resource Center, use the keyword search below or browse by selecting a specific category using the drop-down menu below the Featured post.

Fiscal Accountability Reports (Office of Fiscal Analysis)

Nov 20, 2024 Featured

Each November, in accordance with state statute, the Connecticut General Assembly's Office of Fiscal Analysis produces a Fiscal Accountability Report. According to statute, the report must explain: (1) the level of spending changes from current year spending allowed by consensus revenue estimates, (2) any changes to current year spending necessary because of “fixed cost drivers,” and (3) the total change to current year spending required to accommodate fixed cost drivers without exceeding current revenue estimates.

OFA Fiscal Accountability Report - FY 2025 OFA Fiscal Accountability Report - FY 2024 OFA Fiscal Accountability Report - FY 2024 Presentation OFA Fiscal Accountability Report - FY 2023 OFA Fiscal Accountability Report - FY 2023 Presentation

State Budget State Revenue & Spending

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Actuarial Valuation and Review Reports on Other Post-employment Benefits (OPEB) (Office of the State Comptroller)

Sep 4, 2024

Periodically since 2008, an actuarial valuation and review has been conducted concerning the State of Connecticut's Other Post-employment Benefits (OPEB) program. Other Post-employment Benefits are benefits (other than pensions) that the State of Connecticut provides to state employees once they retire. These benefits include medical, dental, and life insurance as well as prescription drug coverage.

Actuarial Valuation and Review Reports on OPEB (Most Recent Report) Actuarial Valuation and Review Reports on OPEB (Previous Reports)

Fixed Costs

Final Report (Connecticut Pension Sustainability Commission)

Jun 27, 2019

As part of the biennial state budget for fiscal years 2018 and 2019 (Conn. Acts 17-2 (June Special Session)), the Connecticut Pension Sustainability Commission was established to study the feasibility of placing state capital assets in a trust and maximizing those assets for the sole benefit of the state pension system. The 11-member Commission began its work in July 2018 and issued its final report on June 27, 2019.

Connecticut Pension Sustainability Commission - Final Report Connecticut Pension Sustainability Commission - Webpage and Documents

Pensions Fixed Costs

Stress Test Report for Connecticut's State Employees Retirement System (SERS) and Teachers' Retirement System (TRS) (The Pew Charitable Trusts)

Dec 13, 2018

Required by Section 109 of Conn. Acts 17-2 (June Special Session) to be conducted annually and reported to the General Assembly's Appropriations Committee, this stress test report of Connecticut's State Employees Retirement System (SERS) and Teachers' Retirement System (TRS) was conducted by The Pew Charitable Trusts and includes projections of benefit levels, pension costs, liabilities, and debt reduction under various economic and investment scenarios.

Stress Test Report for SERS and TRS Analysis of Stress Test Report for SERS and TRS

Pensions Fixed Costs

Assessing the Risk of Fiscal Distress for Public Pensions: State Stress Test Analysis (The Pew Charitable Trusts)

May 1, 2018

This paper, produced by The Pew Charitable Trusts for the Harvard Kennedy School Mossavar-Rahmani Center for Business and Government, summarizes the results of a stress test simulation analysis on the largest government pension plans in 10 states under different economic scenarios and assumptions for policymaker behavior.

Assessing the Risk of Fiscal Distress for Public Pensions

Pensions Fixed Costs

Research Report: State Employee Pension Benefits in Northeastern States (Office of Legislative Research)

Nov 22, 2017

Research report from the Connecticut General Assembly's nonpartisan Office of Legislative Research that compares state employee pension benefits in northeastern states, including employee pension contribution rates, the number of years used to determine pension benefits, whether overtime pay is included in pension benefit calculations, and prescription drug copayments.

OLR State Employee Pension Benefits in Northeastern States

Pensions Fixed Costs

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