ACFR FY 2023 Final - Flipbook - Page 136
City of Eustis, Florida
FINANCIAL SECTION
City of Eustis, Florida
Required Supplemental Information
Schedule of Proportionate Share of Net Pension Liability
Florida Retirement System (FRS)
Last Ten Fiscal Years
For The Year Ended September 30, 2023
City9s proportion of the net pension liability (asset)
2023
2022
2021
0ÿ000905180% 0ÿ000970075% 0ÿ001505087%
City9s proportionate share of the net pension liability (asset)
$
City9s covered-employee payroll
360,686
$
329,616
City9s proportionate share of the net pension liability
(asset) as a percentage of its covered payroll
Plan oduciary net position as a percentage
of the total pension liability
360,946
$
366,774
113,024
514,922
109ÿ43%
98ÿ41%
21ÿ95%
82ÿ89%
82ÿ89%
96ÿ40%
* The amounts presented for each oscal year were determined as of 6/30.
** The Plan9s oduciary net position as a percentage of the total pension liability is published in Note 6 of the plan9s Annual Comprehensive Financial Reportÿ
City of Eustis, Florida
Required Supplemental Information
Schedule of Proportionate Share of Net Pension Liability
Health Insurance Subsidy (HIS)
Last Ten Fiscal Years **
For The Year Ended September 30, 2023
2023
2022
2021
City9s proportion of the net pension liability (asset)
0ÿ000878742% 0ÿ001006430% 0ÿ001454495%
City9s proportionate share of the net pension liability (asset)
$
City9s covered payroll
139,556
329,616
City9s proportionate share of the net pension liability
(asset) as a percentage of its covered payroll
Plan oduciary net position as a percentage
of the total pension liability
$
106,597
366,774
$
178,416
514,922
42ÿ34%
29ÿ06%
34ÿ65%
4ÿ12%
4ÿ81%
3ÿ56%
* The amounts presented for each oscal year were determined as of 6/30.
** The Plan9s oduciary net position as a percentage of the total pension liability is published in Note 6 of the plan9s Annual Comprehensive Financial Reportÿ
136
Annual Comprehensive Financial Report | September 30, 2023
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