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This is governmental and nonprofit accounting. The missing amounts need to be filled in. Bluff County Schedule of changes in the county's retirement system Schedule
This is governmental and nonprofit accounting. The missing amounts need to be filled in.
| Bluff County Schedule of changes in the county's retirement system | |||
| Schedule of Changes in the County's Net Pension Liablitity and related ratios | |||
| Last Three Fiscal Years | |||
| 2017 | 2016 | 2015 | |
| Total Pension Liability | $ 123,225.00 | $ 125,440.00 | $ 127,950.00 |
| Service cost | $ 189,730.00 | $ 182,580.00 | $ 169,960.00 |
| Interest | $ 1,250.00 | $ (850.00) | $ 625.00 |
| Benefit payments | $ (248,000.00) | $ (231,580.00) | $ (217,960.00) |
| Net changes | $ 66,205.00 | $ 75,590.00 | $ 80,575.00 |
| Total pension beginning | $ 2,083,715.00 | $ 2,008,125.00 | $ 1,927,550.00 |
| Total pension ending | $ 2,149,920.00 | $ 2,083,715.00 | $ 2,008,125.00 |
| Net Position | |||
| Contributions-Employee | $ 32,450.00 | $ 36,240.00 | |
| Contributions - Employer | $ 98,620.00 | $ 102,530.00 | $ 91,550.00 |
| Net Investment Income | $ 18,990.00 | $ (12,380.00) | $ (21,510.00) |
| Benefit payments | $ (64,500.00) | $ (42,780.00) | $ (51,330.00) |
| Amin expenses | $ (3,290.00) | $ (3,110.00) | $ (2,840.00) |
| Net change | $ 82,270.00 | $ 80,500.00 | |
| Plan net position Beginning | $ 1,057,720.00 | $ 1,011,680.00 | |
| Plan net position ending | $ 1,220,490.00 | $ 1,057,720.00 | |
| Net Pension liability ending | $ 929,430.00 | ||
| Plan net position as percent | 45.38% | 47.33% | |
| Covered employee payroll | $ 489,810.00 | ||
| Net pension liabiltiy as percent | 185.09% | 194.86% | |
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