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 $ 123,375 S 125,740 $ 130,950 1,280 182,730 (925) 172,960 700 (255,500) (219,460) 66,955 75,665 2,085,215 1,924,400 $ 32,830 S 36,390 98,900 102,605 91,700 19,950 (23,010) (65,900) (42,930) (52,080) (3,500) (3,260) (2,990) 82,000 1,026,680 1,065,220 Plan fiduciary net position, beginning Plan fiduciary net position, ending 1,229,500 Net pension liability, ending $ 922,670 Plan fiduciary net position as a percentage of total pension liability Covered payroll % 55.02 % 53.01 % $ 497,310 Net pension liability as a percentage of covered payroll 200.09 % 196.36 % %