Please find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
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1 April 20, 2018 VIA Sheila Hutcheson, Plan Administrator 3860 Grantline Road Mims, FL Re: City of Cocoa General Employees' Retirement Plan Section , Florida Statutes Compliance Dear Sheila: Please find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section Our office will submit this information electronically to the Department of Management Services. However, it is important for you to be aware that this report must also be made available on the Plan or Plan Sponsor s website, if such website exists. A deadline for this website publication is not made clear in the law. In addition to the enclosed report, the Plan or Plan Sponsor's website must provide a link to the Division of Retirement's Actuarial Summary Fact Sheet for the Plan, and also report the previous five years' assumed and actual rates of return, along with their respective asset allocations. The Board should contact its Investment Consultant for this information. If there are any questions, concerns, or comments about any of the items contained in this report, please feel free to contact me. Respectfully submitted, Foster & Foster, Inc. By: Douglas H. Lozen, EA, MAAA Enrolled Actuary # DHL/lke Enclosures cc via cc via Stu Kaufman, Board Attorney Anne Quesada, General Accounting Manager Parker Commons Blvd., Suite 104 Fort Myers, FL (239) Fax (239)
2 CITY OF COCOA GENERAL EMPLOYEES' RETIREMENT PLAN SECTION , FLORIDA STATUTES COMPLIANCE With respect to the reporting standards for defined benefit retirement plans or systems contained in Section (1), F.S., the actuarial disclosures required under this section were prepared and completed by me or under my direct supervision and I acknowledge responsibility for the results. To the best of my knowledge, the results are complete and accurate, and in my opinion, meet the requirements of Section (1), Florida Statutes, and Rule 60T , Florida Administrative Code. By: Date: 4/20/2018 Douglas H. Lozen, EA, MAAA Enrolled Actuary #
3 INTRODUCTION When reviewing the following schedules, please note the following: 1) The purpose of producing this report is solely to satisfy the requirements set forth by Section , Florida Statutes, and is mandatory for every Florida public pension fund, excluding the Florida Retirement System (FRS). 2) None of the schedules shown have any impact on the funding requirements of the Plan. These schedules are for statutory compliance purposes only. 3) In the schedules that follow, the columns labeled ACTUAL represent the final recorded GASB 67/68 results. The columns labeled HYPOTHETICAL illustrate what the results would have been if different assumptions were used. 4) It is our opinion that the Plan s actual assumptions utilized in the October 1, 2017 Actuarial Valuation Report, as adopted by the Board of Trustees, are reasonable individually and in the aggregate, and represent our best estimate of future Plan experience. 5) The Number of Years Expected Benefit Payments Sustained calculated in Section II: Asset Sustainability should not be interpreted as the number of years the Plan has left until it is insolvent. This calculation is required by , Florida Statutes, but the numeric result is irrelevant, since in its calculation we are to assume there will be no further contributions to the Fund. As long as the Actuarially Determined Contribution is made each year the Plan will never become insolvent. City of Cocoa General Employees' Retirement Plan FOSTER & FOSTER 3
4 SECTION I - GASB SCHEDULE OF CHANGES IN NET PENSION LIABILITY FISCAL YEAR SEPTEMBER 30, 2017 ACTUAL HYPOTHETICAL 7.00% 5.00% 9.00% RP-2000 RP-2000 RP-2000 Generational Generational Generational Total Pension Liability Service Cost 14,181 26,026 8,011 Interest 1,249,866 1,109,185 1,338,836 Changes of Benefit Terms Differences Between Expected and Actual Experience (810,338) (882,769) (756,015) Changes of Assumptions 320, , ,462 Benefit Payments, Including Refunds of Employee Contributions (1,338,089) (1,338,089) (1,338,089) Net Change in Total Pension Liability (563,497) (623,192) (515,795) Total Pension Liability - Beginning 18,014,115 21,973,492 15,213,602 Total Pension Liability - Ending (a) $ 17,450,618 $ 21,350,300 $ 14,697,807 Plan Contributions - Employer 622, , ,133 Contributions - Employee 4,993 4,993 4,993 Net Investment Income 1,621,502 1,621,502 1,621,502 Benefit Payments, Including Refunds of Employee Contributions (1,338,089) (1,338,089) (1,338,089) Administrative Expenses (58,842) (58,842) (58,842) Net Change in Plan 851, , ,697 Plan - Beginning 12,879,533 12,879,533 12,879,533 Plan - Ending (b) $ 13,731,230 $ 13,731,230 $ 13,731,230 Net Pension Liability - Ending (a) - (b) $ 3,719,388 $ 7,619,070 $ 966,577 City of Cocoa General Employees' Retirement Plan FOSTER & FOSTER 4
5 SECTION II - ASSET SUSTAINABILITY Table 1 Plan Assumptions: 7.00% and RP-2000 Generational Mortality PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Fiscal Year Beginning 10/1 Projected Beginning Projected Total Contributions Projected Benefit Payments* Projected Administrative Expense Projected Investment Earnings Projected Ending ,731,230-1,616, ,596 13,018, ,018,953-1,387, ,780 12,494, ,494,698-1,379, ,347 11,941, ,941,557-1,372, ,864 11,356, ,356,718-1,366, ,137 10,737, ,737,198-1,358, ,062 10,082, ,082,923-1,350, ,537 9,390, ,390,964-1,341, ,403 8,659, ,659,524-1,330, ,586 7,888, ,888,223-1,311, ,256 7,082, ,082,504-1,295, ,435 6,237, ,237,516-1,276, ,936 5,352, ,352,579-1,256, ,716 4,427, ,427,155-1,235, ,675 3,458, ,458,810-1,213, ,658 2,445, ,445,371-1,191, ,479 1,383, ,383,510-1,168,287-55, , ,179-1,143, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 7.00% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. Furthermore, State and local laws mandate that the Actuarially Determined Contribution be made each year. City of Cocoa General Employees' Retirement Plan FOSTER & FOSTER 5
6 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 2 Hypothetical Assumptions: 5.00% and RP-2000 Generational Mortality Fiscal Year Beginning 10/1 Projected Beginning Projected Total Contributions Projected Benefit Payments* Projected Administrative Expense Projected Investment Earnings Projected Ending ,731,230-1,616, ,140 12,760, ,760,497-1,387, ,349 11,976, ,976,811-1,379, ,353 11,161, ,161,676-1,372, ,766 10,312, ,312,739-1,366, ,471 9,427, ,427,553-1,358, ,419 8,506, ,506,635-1,350, ,569 7,547, ,547,708-1,341, ,839 6,549, ,549,704-1,330, ,213 5,513, ,513,030-1,311, ,852 4,443, ,443,907-1,295, ,810 3,338, ,338,294-1,276, ,993 2,196, ,196,414-1,256,140-78,417 1,018, ,018,691-1,235, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 5.00% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. Furthermore, State and local laws mandate that the Actuarially Determined Contribution be made each year. City of Cocoa General Employees' Retirement Plan FOSTER & FOSTER 6
7 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 3 Hypothetical Assumptions: 9.00% and RP-2000 Generational Mortality Fiscal Year Beginning 10/1 Projected Beginning Projected Total Contributions Projected Benefit Payments* Projected Administrative Expense Projected Investment Earnings Projected Ending ,731,230-1,616,873-1,163,051 13,277, ,277,408-1,387,035-1,132,550 13,022, ,022,923-1,379,488-1,109,986 12,753, ,753,421-1,372,703-1,086,036 12,466, ,466,754-1,366,657-1,060,508 12,160, ,160,605-1,358,337-1,033,329 11,835, ,835,597-1,350,496-1,004,431 11,489, ,489,532-1,341, ,675 11,121, ,121,364-1,330, ,033 10,731, ,731,510-1,311, ,797 10,326, ,326,332-1,295, ,076 9,901, ,901,985-1,276, ,719 9,458, ,458,831-1,256, ,768 8,997, ,997,459-1,235, ,195 8,516, ,516,634-1,213, ,908 8,015, ,015,445-1,191, ,780 7,491, ,491,885-1,168, ,697 6,945, ,945,295-1,143, ,600 6,374, ,374,981-1,118, ,426 5,780, ,780,141-1,091, ,097 5,159, ,159,781-1,063, ,518 4,512, ,512,694-1,034, ,581 3,837, ,837,585-1,004, ,171 3,133, ,133, , ,150 2,397, ,397, , ,361 1,628, ,628, , , , , , *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 9.00% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. Furthermore, State and local laws mandate that the Actuarially Determined Contribution be made each year. City of Cocoa General Employees' Retirement Plan FOSTER & FOSTER 7
8 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2019 Valuation Date: 10/1/2017 ACTUAL HYPOTHETICAL 7.00% 5.00% 9.00% RP-2000 RP-2000 RP-2000 Generational Generational Generational Total Required Contribution (Fixed $) $546,500 $760,891 $322,184 Total Required Contribution (% of Payroll) 513.8% 715.4% 302.9% Expected Member Contribution 5,886 5,722 6,052 Expected Sponsor Contribution (Fixed $) $540,614 $755,169 $316,132 Expected Sponsor Contribution (% of Payroll) 508.8% 710.4% 297.9% ASSETS Actuarial Value ¹ 13,879,523 13,879,523 13,879,523 Market Value ¹ 13,731,230 13,731,230 13,731,230 LIABILITIES Present Value of Benefits Active Members Retirement Benefits 1,194,551 1,569, ,623 Disability Benefits 1,225 1,462 1,052 Death Benefits 1,040 1, Vested Benefits 4,621 5,752 3,839 Refund of Contributions Service Retirees 13,249,526 16,150,947 11,183,480 DROP Retirees ¹ 1,848,464 2,275,195 1,557,309 Beneficiaries 785, , ,193 Disability Retirees 51,800 62,153 44,323 Terminated Vested Total: 17,136,514 21,018,850 14,402,779 Present Value of Future Salaries 106, , ,361 Present Value of Future Member Contributions 5,318 5,318 5,318 Total Normal Cost 12,257 22,515 6,939 Present Value of Future Normal Costs (Entry Age Normal) 12,258 22,515 6,939 Total Actuarial Accrued Liability ¹ 17,124,256 20,996,335 14,395,840 Unfunded Actuarial Accrued 3,244,733 7,116, ,317 Liability (UAAL) City of Cocoa General Employees' Retirement Plan FOSTER & FOSTER 8
9 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2019 Valuation Date: 10/1/2017 ACTUAL HYPOTHETICAL 7.00% 5.00% 9.00% RP-2000 RP-2000 RP-2000 Generational Generational Generational PENSION COST Normal Cost ² 13,566 24,225 7,897 Administrative Expenses ² 65,127 63,310 66,962 Payment Required To Amortize UAAL ² 467, , ,325 Total Required Contribution $546,500 $760,891 $322,184 ¹ The asset values and liabilities include accumulated DROP Balances as of 9/30/2017. ² The funding rate as of October 1, 2017 includes a 1.5 year interest load. City of Cocoa General Employees' Retirement Plan FOSTER & FOSTER 9
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