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-6.1.E. - Page 113 <br /> REQUIRED SUPPLEMENTARY INFORMATION <br /> NOTE 2—DEFINED BENEFIT PENSION PLAN <br /> A. Schedule of Changes in Net Pension Liability and Related Ratios During the Measurement Period <br /> Miscellaneous Plan: <br /> Measurement Period 2013-14* <br /> TOTAL PENSION LIABILITY <br /> $ <br /> Service Cost 4,962,237 <br /> Interest 18,925,939 <br /> Changes of Benefit Terms <br /> Difference Between Expected and Actual Experience <br /> Changes of Assumptions <br /> Benefit Payments, Including Refunds of Employee Contributions (11,534,695) <br /> Net Changes in Total Pension Liability 12,353,481 <br /> Total Pension Liability-Beginning 255,632,076 <br /> Total Pension Liability-Ending(a) 267,985,557 <br /> PLAN FIDUCIARY NET POSITION <br /> $ <br /> Contributions- Employer 6,449,302 <br /> Contributions- Employee 2,592,457 <br /> Net Investment Income 29,955,563 <br /> Benefit Payments, Including Refunds of Employee Contributions (11,534,695) <br /> Other Changes in Fiduciary Net Position <br /> Net Changes in Fiduciary Net Position 27,462,627 <br /> Plan Fiduciary Net Position-Beginning 170,129,358 <br /> Plan Fiduciary Net Position-Ending(b) 197,591,985 <br /> Plan Net Pension Liability/(Asset)- Ending(a)-(b) 70,393,572 <br /> Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 73.73% <br /> Covered-Employee Payroll $28,592,551 <br /> Plan Net Pension Liability/(Asset)as a Percentage of Covered-Employee Payroll 246.20% <br /> * Historical information is required only for measurement periods for which GASB 68 is applicable. <br /> 84 <br />