Please find enclosed the annual disclosures that satisfy the October 1, 2016 financial reporting requirements made under Section
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1 April 17, 2017 VIA Ms. Julie Enright, Plan Administrator City of Titusville Post Office Box 2806 Titusville, FL Re: City of Titusville Police Officers' and Firefighters' Pension Plan Senate Bill 534 (Section , Florida Statutes) Compliance Dear Julie: Please find enclosed the annual disclosures that satisfy the October 1, 2016 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: Bradley R. Heinrichs, FSA, EA, MAAA Enrolled Actuary # BRH/lke Enclosures cc via Scott R. Christiansen, Board Attorney Parker Commons Blvd., Suite 104 Fort Myers, FL (239) Fax (239)
2 CITY OF TITUSVILLE POLICE OFFICERS' AND FIREFIGHTERS' PENSION 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: 4/17/2017 Bradley R. Heinrichs, FSA, EA, MAAA Enrolled Actuary #
3 INTRODUCTION Section , F.S. Requirements 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, 2016 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 Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 3
4 SECTION I - GASB 67/68 Section , F.S. Requirements GASB 67: SCHEDULE OF CHANGES IN NET PENSION LIABILITY FISCAL YEAR SEPTEMBER 30, 2016 ACTUAL HYPOTHETICAL 8.00% 6.00% 10.00% RP-2000 RP-2000 RP-2000 Generational Generational Generational Total Pension Liability Service Cost 937,776 1,510, ,375 Interest 4,597,357 4,529,576 4,877,649 Change in Excess State Money (214,112) (214,112) (214,112) Changes of Benefit Terms (4,647) (5,045) (4,522) Differences Between Expected and Actual Experience 156, ,634 17,358 Changes of Assumptions 1,822,308 (508,100) (503,855) Benefit Payments, Including Refunds of Employee Contributions (3,999,048) (3,999,048) (3,999,048) Net Change in Total Pension Liability 3,295,703 1,560, ,845 Total Pension Liability - Beginning 58,747,475 76,201,254 50,336,276 Total Pension Liability - Ending (a) $ 62,043,178 $ 77,761,516 $ 51,168,121 Plan Contributions - Employer 1,925,864 1,925,864 1,925,864 Contributions - State 731, , ,350 Contributions - Employee 513, , ,866 Net Investment Income 5,588,136 5,588,136 5,588,136 Benefit Payments, Including Refunds of Employee Contributions (3,999,048) (3,999,048) (3,999,048) Administrative Expenses (72,096) (72,096) (72,096) Net Change in Plan 4,688,072 4,688,072 4,688,072 Plan - Beginning 48,598,096 48,598,096 48,598,096 Plan - Ending (b) $ 53,286,168 $ 53,286,168 $ 53,286,168 Net Pension Liability - Ending (a) - (b) $ 8,757,010 $ 24,475,348 $ (2,118,047) GASB 68: PENSION EXPENSE FISCAL YEAR SEPTEMBER 30, 2016 ACTUAL HYPOTHETICAL 8.00% 6.00% 10.00% RP-2000 RP-2000 RP-2000 Generational Generational Generational Pension Expense $ 1,617,853 $ 1,841,911 $ 644,840 City of Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 4
5 SECTION II - ASSET SUSTAINABILITY Section , F.S. Requirements PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 1 Plan Assumptions: 8.00% 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 ,173,633-5,199,557-4,045,908 52,019, ,019,984-4,169,837-3,994,805 51,844, ,844,952-4,283,908-3,976,240 51,537, ,537,284-4,401,137-3,946,937 51,083, ,083,084-4,651,236-3,900,597 50,332, ,332,445-4,761,662-3,836,129 49,406, ,406,912-4,835,827-3,759,120 48,330, ,330,205-4,961,919-3,667,940 47,036, ,036,226-5,053,470-3,560,759 45,543, ,543,515-5,204,604-3,435,297 43,774, ,774,208-5,284,428-3,290,560 41,780, ,780,340-5,298,061-3,130,505 39,612, ,612,784-5,340,935-2,955,385 37,227, ,227,234-5,330,301-2,764,967 34,661, ,661,900-5,365,439-2,558,334 31,854, ,854,795-5,343,185-2,334,656 28,846, ,846,266-5,342,195-2,094,013 25,598, ,598,084-5,316,358-1,835,192 22,116, ,116,918-5,287,060-1,557,871 18,387, ,387,729-5,267,701-1,260,310 14,380, ,380,338-5,214, ,865 10,108, ,108,143-5,148, ,727 5,562, ,562,759-5,075, , , ,256-5,016, *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 8.00% 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 Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 3
6 SECTION II - ASSET SUSTAINABILITY Section , F.S. Requirements PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 2 Hypothetical Assumptions: 6.00% 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 ,173,633-5,199,557-3,034,431 51,008, ,008,507-4,169,837-2,935,415 49,774, ,774,085-4,283,908-2,857,928 48,348, ,348,105-4,401,137-2,768,852 46,715, ,715,820-4,651,236-2,663,412 44,727, ,727,996-4,761,662-2,540,830 42,507, ,507,164-4,835,827-2,405,355 40,076, ,076,692-4,961,919-2,255,744 37,370, ,370,517-5,053,470-2,090,627 34,407, ,407,674-5,204,604-1,908,322 31,111, ,111,392-5,284,428-1,708,151 27,535, ,535,115-5,298,061-1,493,165 23,730, ,730,219-5,340,935-1,263,585 19,652, ,652,869-5,330,301-1,019,263 15,341, ,341,831-5,365, ,547 10,735, ,735,939-5,343, ,861 5,876, ,876,615-5,342, , , ,751-5,316, *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 6.00% 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 Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 4
7 SECTION II - ASSET SUSTAINABILITY Section , F.S. Requirements PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 3 Hypothetical Assumptions: 10.00% 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 ,173,633-5,199,557-5,057,385 53,031, ,031,461-4,169,837-5,094,654 53,956, ,956,278-4,283,908-5,181,432 54,853, ,853,802-4,401,137-5,265,323 55,717, ,717,988-4,651,236-5,339,237 56,405, ,405,989-4,761,662-5,402,516 57,046, ,046,843-4,835,827-5,462,893 57,673, ,673,909-4,961,919-5,519,295 58,231, ,231,285-5,053,470-5,570,455 58,748, ,748,270-5,204,604-5,614,597 59,158, ,158,263-5,284,428-5,651,605 59,525, ,525,440-5,298,061-5,687,641 59,915, ,915,020-5,340,935-5,724,455 60,298, ,298,540-5,330,301-5,763,339 60,731, ,731,578-5,365,439-5,804,886 61,171, ,171,025-5,343,185-5,849,943 61,677, ,677,783-5,342,195-5,900,669 62,236, ,236,257-5,316,358-5,957,808 62,877, ,877,707-5,287,060-6,023,418 63,614, ,614,065-5,267,701-6,098,021 64,444, ,444,385-5,214,060-6,183,736 65,414, ,414,061-5,148,111-6,284,001 66,549, ,549,951-5,075,504-6,401,220 67,875, ,875,667-5,016,791-6,536,727 69,395, ,395,603-4,936,980-6,692,711 71,151, ,151,334-4,841,040-6,873,081 73,183, ,183,375-4,741,761-7,081,249 75,522, ,522,863-4,626,576-7,320,958 78,217, ,217,245-4,506,837-7,596,383 81,306, ,306,791-4,372,591-7,912,050 84,846, ,846,250-4,234,564-8,272,897 88,884, ,884,583-4,090,186-8,683,949 93,478, ,478,346-3,934,955-9,151,087 98,694, ,694,478-3,773,175-9,680, ,602, ,602,092-3,603,821-10,280, ,278, ,278,289-3,428,994-10,956, ,805, ,805,674-3,248,766-11,718, ,275, ,275,037-3,065,686-12,574, ,783, ,783,570-2,880,391-13,534, ,437, ,437,516-2,695,303-14,608, ,351, ,351,199-2,511,855-15,809, ,648, ,648,871-2,331,277-17,148, ,465, ,465,917-2,154,883-18,638, ,949, ,949,882-1,983,434-20,295, ,262, ,262,265-1,818,390-22,135, ,579, ,579,182-1,660,356-24,174, ,093, ,093,726-1,509,483-26,433, ,018, ,018,141-1,366,431-28,933, ,585, ,585,203-1,231,958-31,696, ,050, ,050,167-1,106,197-34,749, ,693,677 City of Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 5
8 SECTION II - ASSET SUSTAINABILITY Section , F.S. Requirements PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 3 Hypothetical Assumptions: 10.00% 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 ,693, ,986-38,119, ,824, ,824, ,188-41,838, ,782, ,782, ,042-45,939, ,942, ,942, ,185-50,459, ,712, ,712, ,147-55,440, ,546, ,546, ,232-60,927, ,941, ,941, ,694-66,970, ,445, ,445, ,668-73,624, ,662, ,662, ,396-80,948, ,259, ,259, ,672-89,010, ,966, ,966, ,211-97,883,603 1,076,589, ,076,589, , ,647,884 1,184,016, ,184,016, , ,392,255 1,302,221, ,302,221, , ,214,306 1,432,279, ,432,279, , ,221,426 1,575,370, ,575,370, , ,531,775 1,732,796, ,732,796,440-85, ,275,350 1,905,985, ,905,985,908-68, ,595,157 2,096,512, ,096,512,381-54, ,648,519 2,306,106, ,306,106,522-42, ,608,520 2,536,672, ,536,672,390-33, ,665,582 2,790,304, ,790,304,834-25, ,029,207 3,069,308, ,069,308,522-19, ,929,878 3,376,218, ,376,218,907-14, ,621,153 3,713,825, ,713,825,303-11, ,381,975 4,085,196, ,085,196,180-8, ,519,204 4,493,707, ,493,707,099-6, ,370,402 4,943,071, ,943,071,352-4, ,306,908 5,437,373, ,437,373,724-3, ,737,207 5,981,107, ,981,107,614-2, ,110,641 6,579,215, ,579,215,850-1, ,921,499 7,237,135, ,237,135,621-1, ,713,501 7,960,847, ,960,847, ,084,746 8,756,931, ,756,931, ,693,148 9,632,624, ,632,624, ,262,412 10,595,886, ,595,886, ,059,588,619 11,655,474, ,655,474, ,165,547,458 12,821,021, ,821,021, ,282,102,188 14,103,124, ,103,124, ,410,312,397 15,513,436, ,513,436, ,551,343,630 17,064,779, ,064,779, ,706,477,989 18,771,257, ,771,257, ,877,125,785 20,648,383, ,648,383, ,064,838,362 22,713,221, ,713,221, ,271,322,198 24,984,544, ,984,544, ,498,454,417 27,482,998, ,482,998, ,748,299,858 30,231,298, ,231,298, ,023,129,844 33,254,428, ,254,428, ,325,442,828 36,579,871, ,579,871, ,657,987,111 40,237,858,220 *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 10.00% 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 Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 6
9 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2018 Valuation Date: 10/1/2016 Section , F.S. Requirements ACTUAL HYPOTHETICAL 8.00% 6.00% 10.00% RP-2000 RP-2000 RP-2000 Generational Generational Generational Total Required Contribution (Fixed $) $2,896,818 $4,376,659 $1,628,079 Total Required Contribution (% of Payroll) 39.0% 60.0% 22.0% Expected Member Contribution 483, , ,199 Expected State Money 731, , ,350 Expected Sponsor Contribution (Fixed $) $1,681,919 $3,166,409 $408,530 Expected Sponsor Contribution (% of Payroll) 22.0% 43.0% 5.0% ASSETS Actuarial Value ¹ 53,979,489 53,979,489 53,979,489 Market Value ¹ 53,173,633 53,173,633 53,173,633 LIABILITIES Present Value of Benefits Active Members Retirement Benefits 14,188,309 21,214,218 9,996,900 Disability Benefits 1,236,490 1,706, ,580 Death Benefits 820,417 1,176, ,820 Vested Benefits 2,903,880 4,697,732 1,905,299 Refund of Contributions 371, , ,899 Service Retirees 37,599,333 45,815,389 31,759,103 DROP Retirees ¹ 3,588,594 4,230,962 3,150,284 Beneficiaries 3,268,382 3,918,148 2,797,793 Disability Retirees 1,983,218 2,415,139 1,677,519 Terminated Vested 2,980,036 4,066,583 2,267,505 Excess State Monies Reserve Total: 68,940,291 89,636,767 55,441,702 Present Value of Future Salaries 50,909,615 56,953,942 46,043,993 Present Value of Future Member Contributions 3,309,125 3,702,006 2,992,860 Total Normal Cost 937,289 1,467, ,987 Present Value of Future Normal Costs (Entry Age Normal) 6,293,364 11,103,303 3,790,364 Total Actuarial Accrued Liability ¹ 62,646,927 78,533,464 51,651,338 Unfunded Actuarial Accrued 8,667,438 24,553,975 (2,328,151) Liability (UAAL) City of Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 7
10 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2018 Valuation Date: 10/1/2016 Section , F.S. Requirements ACTUAL HYPOTHETICAL 8.00% 6.00% 10.00% RP-2000 RP-2000 RP-2000 Generational Generational Generational PENSION COST Normal Cost ² 1,033,267 1,602, ,950 Administrative Expenses ² 79,479 78,714 80,243 Payment Required To Amortize UAAL ² 1,784,072 2,695, ,886 Total Required Contribution $2,896,818 $4,376,659 $1,628,079 ¹ The asset values and liabilities for DROP Members include accumulated DROP Balances as of 9/30/2016. ² Contributions developed as of 10/1/2016 displayed above have been adjusted to account for assumed salary increase and interest components. City of Titusville Police Officers' and Firefighters' Pension Plan FOSTER & FOSTER 8
Please find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
March 9, 2018 VIA EMAIL Ms. Julie Enright Plan Administrator 555 S. Washington Avenue Titusville, FL 32796 Re: City of Oviedo Firefighters' Pension Trust Fund Section 112.664, Florida Statutes Compliance
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
November 5, 2018 VIA EMAIL Ms. Karen Lauer City of New Port Richey Firefighters Retirement System 5919 Main Street New Port Richey, FL 34652 Re: City of New Port Richey Firefighters' Retirement System
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More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
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More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2016 financial reporting requirements made under Section
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More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2016 financial reporting requirements made under Section
August 30, 2017 VIA EMAIL Captain Stephen Aldrich City of Holly Hill Police Officers' Retirement Trust Fund City of Holly Hill 1065 Ridgewood Avenue Holly Hill, Florida 32117 Re: City of Holly Hill Police
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2018 financial reporting requirements made under Section
January 7, 2019 VIA EMAIL Mr. Mike Lowell City of Temple Terrace Police Officers' Pension Board 11250 N. 56th Street Temple Terrace, FL 33687 Re: City of Temple Terrace Police Officers' Retirement System
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
April 20, 2018 VIA EMAIL Sheila Hutcheson, Plan Administrator 3860 Grantline Road Mims, FL 32754 Re: City of Cocoa General Employees' Retirement Plan Section 112.664, Florida Statutes Compliance Dear Sheila:
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
April 16, 2018 VIA EMAIL Mr. Bob Rogers 200-76th Avenue St. Pete Beach, FL 33706 Re: City of St. Pete Beach Police Officers' Retirement System Section 112.664, Florida Statutes Compliance Dear Bob: Please
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