ACFR FY 2023 Final - Flipbook - Page 102
FINANCIAL SECTION
City of Eustis, Florida
NOTES TO FINANCIAL STATEMENTS
Note 7 - Pension Plans (Continued)
Increase (Decrease)
Total Pension Plan Fiduciary
Net Pension
Liability (a)
Net Position (b) Liability (a)-(b)
$
31,743,511 $ 21,186,388 $ 10,557,123
Police Ofocers
Beginning Balance 9/30/2022
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
Beneot Payments, including Refunds of Employee
Contributions
Other (Change in Share plan Reserve)
Administrative Expense
Net Changes
Ending Balance 9/30/2023
$
Fireoghters
Beginning Balance 9/30/2022
Changes for a Year:
Service Cost
Interest
Share plan Allocation
Change in Beneot Terms
Experience Gains / Losses
Contributions - Employer
Contributions - State
Contributions - Employee
projected Net Investment Income
pension plan Investments
Beneot Payments, including Refunds of Employee
Contributions
Administrative Expense
Net Changes
Ending Balance 9/30/2023
102
618,164
2,175,449
267,392
428,036
(1,666,863)
48,163
1,870,341
33,613,852 $
1,085,519
205,166
173,580
2,546,238
618,164
2,175,449
267,392
428,036
(1,085,519)
(205,166)
(173,580)
(2,546,238)
(1,666,863)
(59,883)
2,283,757
23,470,145 $
48,163
59,883
(413,416)
10,143,707
Increase (Decrease)
Total Pension Plan Fiduciary
Net Pension
Liability (a)
Net Position (b) Liability (a)0(b)
$ 15,060,051 $
11,211,633 $
3,848,418
362,367
1,141,138
52,810
1,442
(700,952)
(616,027)
240,778
15,300,829
Annual Comprehensive Financial Report | September 30, 2023
767,877
181,284
90,293
1,402,736
-
362,367
1,141,138
52,810
1,442
(700,952)
(767,877)
(181,284)
(90,293)
(860,528)
(542,208)
(616,027)
(50,764)
1,775,399
12,987,032 $
(50,764)
(1,534,136)
2,314,282
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