ACFR FY 2022 FINAL BOOK - Flipbook - Page 96
FINANCIAL SECTION
City of Eustis, Florida
NOTES TO FINANCIAL STATEMENTS
Note 7 - Pension Plans (Continued)
Police Officers
Beginning Balance 9/30/2021
Changes for a Year:
Service Cost
Interest
Differences between Expected and Actual Experience
Changes of assumptions
Contributions - Employer
Contributions - State
Contributions - Employee
Net Investment Income
benefit payments, including Refunds of Employee
Contributions
Other (Change in Share plan Reserve)
Administrative Expense
Net Changes
Ending Balance 9/30/2022
Firefighters
Beginning Balance 9/30/2021
Changes for a Year:
Service Cost
Interest
Share plan Allocation
Differences between Expected and Actual Experience
Contributions - Employer
Contributions - State
Contributions - Employee
Contributions buy back
Net Investment Income
benefit payments, including Refunds of Employee
Contributions
Administrative Expense
Net Changes
Ending Balance 9/30/2022
96
Increase (Decrease)
Total Pension
Plan Fiduciary
Net Pension
Liability (a)
Net Position (b) Liability (a)-(b)
$
30,032,363 $
25,513,666 $
4,518,697
595,772
2,092,954
48,015
396,188
-
$
(1,457,582)
35,801
1,711,148
31,743,511 $
1,012,936
180,443
161,726
(4,168,554)
(1,457,582)
(56,247)
(4,327,278)
21,186,388 $
595,772
2,092,954
48,015
396,188
(1,012,936)
(180,443)
(161,726)
4,168,554
35,801
56,247
6,038,426
10,557,123
Increase (Decrease)
Total Pension
Plan Fiduciary
Net Pension
Liability (a)
Net Position (b) Liability (a)0(b)
$
14,264,444 $
13,862,992 $
401,451
307,177
1,077,455
28,949
(18,560)
1,984
-
$
(601,398)
795,607
15,060,051 $
619,192
133,562
64,053
1,984
(2,818,451)
(601,398)
(50,302)
(2,651,360)
11,211,632 $
307,177
1,077,455
28,949
(18,560)
(619,192)
(133,562)
(64,053)
2,818,451
50,302
3,446,967
3,848,418
Annual Comprehensive Financial Report | September 30, 2022