|
6.A. - Page 126 of 191
<br />NOTE 2 — DEFINED BENEFIT PENSION PLANS (Safety Plan)
<br />A. Schedule of Changes in Net Pension Liability and Related Ratios During the Measurement Period, Continued
<br />Measurement Period (1) 2017-18 2016-17 2015-16
<br />TOTAL PENSION LIABILITY
<br />Service Cost
<br />Interest
<br />Changes of Benefit Terms
<br />Difference Between Expected and Actual Experience
<br />Changes of Assumptions
<br />Benefit Payments, Including Refunds of Employee Contributions
<br />Net Change in Total Pension Liability
<br />Total Pension Liability - Beginning
<br />Total Pension Liability - Ending (a)
<br />PLAN FIDUCIARY NET POSITION
<br />Contributions - Employer
<br />Contributions - Employee
<br />Net Investment Income (2)
<br />Benefit Payments, Including Refunds of Employee Contributions
<br />Other Changes in Fiduciary Net Position
<br />Other Miscellaneous Income/ (Expense)
<br />Net Change in Fiduciary Net Position
<br />Plan Fiduciary Net Position - Beginning
<br />Plan Fiduciary Net Position - Ending (b)
<br />Plan Net Position Liability/(Asset) - Ending (a) - (b)
<br />Plan Fiduciary Net Position as a Percentage of the Total Pension Liability
<br />Covered Payroll
<br />Plan Net Pension Liability/(Asset) as a Percentage of Covered Payroll
<br />Measurement Period (1)
<br />TOTAL PENSION LIABILITY
<br />Service Cost
<br />Interest
<br />Changes of Benefit Terms
<br />Difference Between Expected and Actual Experience
<br />Changes of Assumptions
<br />Benefit Payments, Including Refunds of Employee Contributions
<br />Net Change in Total Pension Liability
<br />Total Pension Liability - Beginning
<br />Total Pension Liability - Ending (a)
<br />PLAN FIDUCIARY NET POSITION
<br />Contributions - Employer
<br />Contributions - Employee
<br />Net Investment Income (2)
<br />Benefit Payments, Including Refunds of Employee Contributions
<br />Other Changes in Fiduciary Net Position
<br />Other Miscellaneous Income/ (Expense)
<br />Net Change in Fiduciary Net Position
<br />Plan Fiduciary Net Position - Beginning
<br />Plan Fiduciary Net Position - Ending (b)
<br />Plan Net Position Liability/(Asset) - Ending (a) - (b)
<br />Plan Fiduciary Net Position as a Percentage of the Total Pension Liability
<br />$ 8,929,972
<br />$ 8,853,629
<br />$ 7,609,467
<br />26,705,230
<br />25,379,781
<br />24,274,395
<br />4,400,726
<br />1,130,542
<br />2,056,832
<br />(1,516,741)
<br />21,432,755
<br />-
<br />(19,154,486)
<br />(18,081,124)
<br />(16,758,122)
<br />19,364,701
<br />38,715,583
<br />17,182,572
<br />375,727,999
<br />337,012,416
<br />319,829,844
<br />$ 395,092,700 $ 375,727,999 $ 337,012,416
<br />$ 12,005,986 $ 11,975,338 $ 11,288,655
<br />3,179,855
<br />2,916,109
<br />2,375,511
<br />20,046,903
<br />245645,186
<br />1,1795363
<br />(19,154,486)
<br />(18,081,124)
<br />(16,758,122)
<br />(370,299)
<br />(210,549)
<br />(132,896)
<br />(702,091)
<br />-
<br />-
<br />15,005,868
<br />21,244,960
<br />(2,047,489)
<br />237,257,823
<br />216,012,863
<br />218,060,352
<br />$ 252,263,691 $ 237,257,823 $ 216,012,863
<br />$ 142,829,009 $ 138,470,176 $ 120,999,553
<br />63.85% 63.15% 64.10%
<br />$ 27,442,920 $ 27,341,479 $ 25,867,584
<br />520.46% 506.45% 467.77%
<br />$ 7,620,719 $ 6,630,333
<br />22,992,406 21,880,004
<br />210,529 -
<br />(5,686,859) -
<br />(15,054,516) (14,361,985)
<br />10,082,279 14,148,352
<br />309,747,565 295,599,213
<br />$ 319,829,844 $ 309,747,565
<br />$ 9,993,967
<br />$ 7,791,669
<br />2,420,787
<br />2,230,065
<br />4,953,411
<br />32,968,535
<br />(15,054,516)
<br />(14,361,985)
<br />(245,450)
<br />-
<br />G,VV0,177 ZrO,Vb O,GO'f
<br />215,992,153 187,363,869
<br />$ 218,060,352 $ 215,992,153
<br />$ 101,769,492 $ 93,755,412
<br />68.18% 69.73%
<br />Covered Payroll $ 25,330,626 $ 21,679,799
<br />Plan Net Pension Liability/(Asset) as a Percentage of Covered Payroll 401.76% 432.46%
<br />(1) Historical information is required only for measurement periods for which GASB 68 is applicable.
<br />(2) Net of administrative expenses.
<br />98 133
<br />
|