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AgdaPkt 2017-12-18 Special Joint SA PFA
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AgdaPkt 2017-12-18 Special Joint SA PFA
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Last modified
12/19/2017 9:18:39 AM
Creation date
12/14/2017 4:15:34 PM
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Template:
CC Index
CC Index - Document Type
Agenda Packet
Meeting Type
Special
Agency Type
City Council and Successor Agency and Public Financing Authority
Date
12/18/2017
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City of Redwood City <br />Notes to the Basic Financial Statements <br />For the fiscal year ended June 30, 2017 <br /> <br /> <br /> <br />NOTE 9 – EMPLOYEE BENEFITS (CONTINUED) <br /> <br />Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions: <br /> <br />For the fiscal year ended June 30, 2017, the City recognized pension expense of $8,864,628 for the <br />Miscellaneous Plan and $13,755,299 for the Safety Plan. At June 30, 2017, the City reported deferred <br />outflows of resources and deferred inflows of resources related to pensions from the following sources: <br /> <br />Deferred Outflows of <br />Resources <br />Deferred Inflows of <br />Resources <br />Pension contributions subsequent to measurement <br />date $ 17,721,552 <br />Changes of Assumptions 3,937,518 <br />Differences between Expected and Actual <br />Experiences 3,328,061 141,618 <br />Net differences between projected and actual <br />earnings on plan investments 21,940,552 <br />Total 42,990,165$ 4,079,136$ <br /> <br /> <br />$17,721,552 reported as deferred outflows of resources related to contributions subsequent to the <br />measurement date will be recognized as a reduction of the net pension liability in the fiscal year ended <br />June 30, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of <br />resources related to pensions will be recognized as pension expenses as follows: <br /> <br /> <br />Fiscal Year Ending <br />June 30: <br />2018 $ 1,649,511 <br />2019 3,020,849 <br />2020 10,663,904 <br />2021 5,855,213 <br /> <br />Payable to Pension Plan: <br /> <br />As of June 30, 2017, the City reported a payable of $0 for the outstanding amount of contributions to the <br />pension plan required for the fiscal year ended June 30, 2017. <br /> <br /> <br /> <br />69 <br />6.1.E. - Page 92
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