Bluff County's schedule of changes in net pension liability and related ratios is shown below. (Deductions should be indicated by a minus sign. Do not round intermediate calculations. Round percentage answers to 2 decimal places and other answers to nearest whole dollar.) Required Compute the missing amounts. Total pension liability Service cost Interest BLUFF COUNTY EMPLOYEE RETIREMENT SYSTEM Schedule of Changes in the County's Net Pension Liability and Related Ratios Last Three Fiscal Years 2023 Differences between expected and actual experience Benefit payments (including refunds of employee contributions) Net change in total pension liability Total pension liability, beginning Total pension liability, ending Plan fiduciary net position Contributions-employee Contributions-employer Net investment income Benefit payments (including refunds of employee contributions) Administrative expenses Net change in plan fiduciary net position 2022 2021 $ 123,345 $ 125,680 $ 130,350 (129,381) 1,274 182,700 (910) 172,360 685 (254,000) (219,160) 66,805 75,650 2,084,915 1,925,030 $ 32,660 $ 36,360 98,890 102,590 91,670 19,850 (22,710) (64,890) (42,900) (51,930) (3,530) (3,230) (2,960) 81,700 1,023,680 1,063,720 Plan fiduciary net position, beginning Plan fiduciary net position, ending 1,228,400 Net pension liability, ending $ 923,320 Plan fiduciary net position as a percentage of total pension liability Covered payroll % 54.94 % 52.94 % $ 495,810 Net pension liability as a percentage of covered payroll 197.09 % 196.06 % %