The decrease of unfunded retirement liabilities assures local government employees and retirees that their pension and other post-employment benefits will be available and provides evidence that these governments are fiscally sound. Retirement liabilities include pension and other postemployment benefits (retire health, dental, vision, and life insurance benefits). A higher current value over previous value might indicate the contrary. This metric will measure the unfunded portion retirement liabilities. The higher the value, the more funding that will be required by local governments to pay for these benefits at a future date. The Community Engagement and Finance Division's (CEFD) monitoring of unfunded pension liability allows us to be proactive in our approach towards partnering with local units that may benefit from assistance. CEFD anticipates that through PA202, unfunded retirement liabilities should decrease. If unfunded retirement liabilities increase, this will allow the division to evaluate its waiver and corrective action plan processes to ensure we are approving plans that are effective. Further, it will help provided insight on the effectiveness of our presentations and best practice documents which outline how a variety of methods local governments can use to reduce these liabilities. Unfunded retirement liabilities have been continuing to increase for decades. Our goal in fiscal year 2018, is to stop the unfunded liabilities from increasing further; therefore our target is the same as the baseline data shown in FY2017. In future years, it is our hope that we will see this value start to decrease moving forward.