### Notes
- Payroll Data: 12/31/2015 Active Payroll provided by The Oregon Public Employees Retirement System. This contains employee counts and payroll by PERS tier (Tier 1/2, OPSRP) and employee class (General Services vs. Police & Fire.)
- Contribution Amounts calculated by multiplying 2015-2017 PERS contribution rates by 12/31/2015 payroll.
- Debt Service data collected from the Oregon Treasury Department. For each employer, we sum all principal and interest payments paid or due to paid on pension obligation bonds over the period 2015 - 2017 and then calculate the annual average.