In a report aiming to evaluate how cities are being affected by pension liabilities, the Orange County Grand Jury called for area cities to make more budget information readily available.

Lacking the desired data, the 2013-14 group tried to use its own measurements to illustrate the effects.

Depending on which is used, the two measurements can offer very different perceptions of some cities' ability to meet their pension obligations.

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Among 10 Orange County cities studied, Newport Beach had the highest unfunded liability per capita (per resident), but the lowest as a percentage of general-fund revenue. The report said those metrics "would not be needed if the cities provided adequate budget data!"

Newport Beach had unfunded liabilities of $274,594,522, according to data as of June 30, 2012,provided to the grand jury by the California Public Employees' Retirement System. That number reflects the difference between the city's assets and the amount needed to meet pension liabilities.

Evaluating the impact of unfunded liabilities on a city such as Newport Beach would be feasible with more information, the report said.

"It would be a simple matter of checking whether a city's predicted revenues for current and future years are sufficient to meet total planned expenditures in those years, including the pension-related expenditures," it said.

Instead, the report applied measurements related to the census and cities' general funds.

Newport Beach's population was just over 87,000, according to the report, making the unfunded liability nearly $3,154 per person — the highest amount among the 10 cities deemed comparable.

The second- and third-highest ranking cities when measured per capita were Brea and Laguna Beach, at about $2,325 and $2,292, respectively.

Costa Mesa's liability per capita ranked fourth-highest at $2,039.

Newport Beach City Manager Dave Kiff said such numbers are flawed, misleading and inaccurate, providing information counter to the report's intention.

"It actually moves the bar the wrong way," he said. "Instead of educating people, it misleads."

Though the 10 cities compared included only those that use city employees for police and fire protection in addition to nonsafety city services, Kiff said they still differ in services that their nonsafety employees provide.

He offered Costa Mesa as an example, noting its water and sewer systems are managed by agencies other than the city. Those outside employees have pensions, too, but those amounts were not counted.

A city like Newport Beach that provides many services in-house often gets singled out on pensions, Kiff said. "It always identifies Newport because we have everything under one roof," he said.

Kiff added that the per-capita amount is not an accurate reflection of a resident's obligations. The city serves many daytime workers and tourists who also pay into pension costs, be it through buying a car at a local dealership, parking in a metered lot or staying at a hotel, he said.

"People keep thinking that it's just the resident that has to pay for this, and it's not," he said.

Laguna Beach likewise has a lot of tourists, said City Manager John Pietig, who also cautioned that the per-capita measurement can be misleading.

Cities would best be evaluated individually, he said.