For SFUSD, OPEB is a bigger issue than Pensions

SFUSD's net liability (i.e. the unfunded portion of the total) for Pensions and Other Post-Employment Benefits (OPEB) as of June 30, 2024.

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Pension Liability is the district's proportionate share of the net pension liability at CalSTRS ($530.0 million) and SFERS ($0.1 million)

Source: SFUSD Audited Financials for 2023-24 Get the data Created with Datawrapper