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 Even as legal battles unfold,  local and state officials are pushingahead with pension savings,  creating another potential blow totheir finances in the future if the unions win and past benefitshave to be made good,  said Steve Baker,  a spokesman for the NewJersey Education Association,  a teachers' union. While legal fees pile up,  the financial health of pension funds isworsening.  In April,  the Northern Mariana Islands,  way out in thePacific Ocean,  became the first U.S.  public pension fund to filefor bankruptcy protection.  States have tended to avoid trying to change pensions for existingretirees and have tried instead to raise retirement ages and lowerbenefits for new hires.  While that strategy may help them avoidlawsuits,  it also makes only a small dent in the financial problem.

A case in point is Illinois,  where pensions are among the mostpoorly funded in the country.  Nearly two years ago,  the stategovernment tried to cut retirement packages for new hires but itsunfunded pension liability remains at $83 billion.  In fiscal 2013,  starting July 1,  state payments into the pensionsystem will hit $5.2 billion,  or 15 percent of general revenuespending.  It was 6 percent in 2008.  In April,  Democratic Governor Pat Quinn went further,  makingexisting employees contribute more or take fewer benefits. Thatchoice was unfair and a violation of the state constitutional,  saidMichael Carrigan,  speaking for public worker coalitions.  A more common approach has been to cut cost-of-living adjustments,or COLAs,  for benefits,  with 18 states either reducing oreliminating the annual increases,  the GAO said.  Two recent court rulings in Colorado and Minnesota upheld thestates' rights to change COLAs after challenges by unions. 

Florida is appealing a court ruling that its elimination of COLAincreases and its requirement of higher worker contributionsviolate the state constitution. "It is not clear what level of legal protection is provided in alot of states.  It is an area of laws that is unfolding in front ofus," NASRA's Brainard said. The preparation work we need to do before construction is the purchase of materials, and in this process, we can make a relatively preliminary estimate of our materials through precise calculations, so that we are purchasing. Time will not cause a lot of buying.Secondly, what we should also think of is the construction process. Construction is actually a very important step, so we can start from this step and realize the efficient use of materials.Being able to use all kinds of equipment efficiently is the need of our work, and if we can use various materials efficiently, it will be very helpful for us, so we can do as much as possible to play the role of materials. To reduce unnecessary losses.