TABLE OF CONTENTS. Ch , F.S. Results
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1 CITY OF PLANTATION VOLUNTEER FIREFIGHTERS RETIREMENT PLAN Chapter , F.S. Compliance Report In Connection with the October 1, 2014 Funding Actuarial Valuation Report And the Plan s Financial Reporting for the Year Ending September 30, 2014
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4 TABLE OF CONTENTS Title Page Ch , F.S. Results Schedule of Changes in Net Pension Liability 1. Using financial reporting assumptions per GASB Statement No Using assumptions prescribed in Section (1)(a), F.S Using assumptions prescribed in Section (1)(b), F.S Using the mandated mortality and funding interest rate +2% 4 Assets Versus Benefit Payments Projections 1. Using funding assumptions 5 2. Using assumptions prescribed in Section (1)(a), F.S Using assumptions prescribed in Section (1)(b), F.S Using the mandated mortality and funding interest rate +2% 8 Actuarially Determined Contribution 9
5 CH , Florida Statutes RESULTS
6 1 Schedule of Changes in the Employers' Net Pension Liability Using Financial Reporting Assumptions per GASB Statement No. 67 Fiscal year ending September 30, Total pension liability a. Service Cost $ 390,954 b. Interest 955,241 c. Benefit Changes - d. Difference between actual & expected experience & Other 19,056 e. Assumption Changes - f. Benefit Payments (597,866) g. Contribution Refunds - h. Net Change in Total Pension Liability 767,385 i. Total Pension Liability - Beginning 13,400,096 j. Total Pension Liability - Ending $ 14,167, Plan Fiduciary Net Position a. Contributions - Employer $ 882,791 b. Contributions - Non-Employer Contributing Entity - c. Contributions - Member - d. Net Investment Income 1,445,086 e. Benefit Payments (597,866) f. Contribution Refunds - g. Administrative Expense (55,428) h. Other - i. Net Change in Plan Fiduciary Net Position 1,674,583 j. Plan Fiduciary Net Position - Beginning 16,826,484 k. Plan Fiduciary Net Position - Ending $ 18,501, Net Pension Liability / (Asset) (4,333,586) Valuation Date 10/01/2013 Measurement Date 09/30/2014 Investment Return Assumption 7.08% Mortality Table RP-2000 fully generational using Scale AA
7 2 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions required under (1)(a), F.S. Fiscal year ending September 30, Total pension liability a. Service Cost $ 390,954 b. Interest 955,242 c. Benefit Changes - d. Difference between actual & expected experience & Other 19,056 e. Assumption Changes - f. Benefit Payments (597,866) g. Contribution Refunds - h. Net Change in Total Pension Liability 767,386 i. Total Pension Liability - Beginning 13,400,096 j. Total Pension Liability - Ending $ 14,167, Plan Fiduciary Net Position a. Contributions - Employer $ 882,791 b. Contributions - Non-Employer Contributing Entity - c. Contributions - Member - d. Net Investment Income 1,445,086 e. Benefit Payments (597,866) f. Contribution Refunds - g. Administrative Expense (55,428) h. Other - i. Net Change in Plan Fiduciary Net Position 1,674,583 j. Plan Fiduciary Net Position - Beginning 16,826,484 k. Plan Fiduciary Net Position - Ending $ 18,501, Net Pension Liability / (Asset) (4,333,585) Valuation Date 10/01/2013 Measurement Date 09/30/2014 Investment Return Assumption 7.08% Mortality Table RP-2000 fully generational using Scale AA
8 3 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions required under (1)(b), F.S. Fiscal year ending September 30, Total pension liability a. Service Cost $ 623,427 b. Interest 892,244 c. Benefit Changes - d. Difference between actual & expected experience & Other 38,731 e. Assumption Changes - f. Benefit Payments (597,866) g. Contribution Refunds - h. Net Change in Total Pension Liability 956,536 i. Total Pension Liability - Beginning 17,239,367 j. Total Pension Liability - Ending $ 18,195, Plan Fiduciary Net Position a. Contributions - Employer $ 882,791 b. Contributions - Non-Employer Contributing Entity - c. Contributions - Member - d. Net Investment Income 1,445,086 e. Benefit Payments (597,866) f. Contribution Refunds - g. Administrative Expense (55,428) h. Other - i. Net Change in Plan Fiduciary Net Position 1,674,583 j. Plan Fiduciary Net Position - Beginning 16,826,484 k. Plan Fiduciary Net Position - Ending $ 18,501, Net Pension Liability / (Asset) (305,164) Valuation Date 10/01/2013 Measurement Date 09/30/2014 Investment Return Assumption 5.08% Mortality Table RP-2000 fully generational using Scale AA
9 4 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions under (1)(b), F.S. except 2% higher investment return assumption Fiscal year ending September 30, Total pension liability a. Service Cost $ 257,521 b. Interest 982,407 c. Benefit Changes - d. Difference between actual & expected experience & Other (620) e. Assumption Changes - f. Benefit Payments (597,866) g. Contribution Refunds - h. Net Change in Total Pension Liability 641,442 i. Total Pension Liability - Beginning 10,860,867 j. Total Pension Liability - Ending $ 11,502, Plan Fiduciary Net Position a. Contributions - Employer $ 882,791 b. Contributions - Non-Employer Contributing Entity - c. Contributions - Member - d. Net Investment Income 1,445,086 e. Benefit Payments (597,866) f. Contribution Refunds - g. Administrative Expense (55,428) h. Other - i. Net Change in Plan Fiduciary Net Position 1,674,583 j. Plan Fiduciary Net Position - Beginning 16,826,484 k. Plan Fiduciary Net Position - Ending $ 18,501, Net Pension Liability / (Asset) (6,998,758) Valuation Date 10/01/2013 Measurement Date 09/30/2014 Investment Return Assumption 9.08% Mortality Table RP-2000 fully generational using Scale AA
10 5 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions From the Latest Actuarial Valuation FYE Assets (BOY) Investment Return Projected Benefit Payments Assets (EOY) ,790,215 1,165, ,728 17,289, ,289,667 1,199, ,594 17,781, ,781,133 1,232, ,481 18,280, ,280,591 1,266, ,208 18,751, ,751,499 1,298, ,234 19,237, ,237,082 1,332, ,536 19,722, ,722,564 1,365, ,223 20,222, ,222,034 1,399, ,585 20,724, ,724,395 1,434, ,824 21,239, ,239,296 1,470, ,661 21,758, ,758,724 1,505, ,442 22,287, ,287,198 1,542, ,578 22,835, ,835,346 1,581, ,341 23,419, ,419,442 1,622,238 1,012,948 24,028, ,028,732 1,664,997 1,023,661 24,670, ,670,067 1,710,071 1,033,052 25,347, ,347,086 1,758,275 1,025,393 26,079, ,079,968 1,810,284 1,021,975 26,868, ,868,277 1,866,414 1,012,992 27,721, ,721,699 1,926,992 1,008,591 28,640, ,640,100 1,992, ,810 29,635, ,635,722 2,063, ,298 30,711, ,711,683 2,139, ,735 31,874, ,874,758 2,222, ,310 33,141, ,141,328 2,312, ,041 34,506, ,506,132 2,410, ,588 35,988,742 Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: Valuation Investment return assumption 7.08% Valuation Mortality Table RP-2000 fully generational using Scale AA Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future. N/A
11 6 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions required under (1)(a), F.S. FYE Assets (BOY) Investment Return Projected Benefit Payments Assets (EOY) ,790,215 1,165, ,728 17,289, ,289,667 1,199, ,594 17,781, ,781,133 1,232, ,481 18,280, ,280,591 1,266, ,208 18,751, ,751,499 1,298, ,234 19,237, ,237,082 1,332, ,536 19,722, ,722,564 1,365, ,223 20,222, ,222,034 1,399, ,585 20,724, ,724,395 1,434, ,824 21,239, ,239,296 1,470, ,661 21,758, ,758,724 1,505, ,442 22,287, ,287,198 1,542, ,578 22,835, ,835,346 1,581, ,341 23,419, ,419,442 1,622,238 1,012,948 24,028, ,028,732 1,664,997 1,023,661 24,670, ,670,067 1,710,071 1,033,052 25,347, ,347,086 1,758,275 1,025,393 26,079, ,079,968 1,810,284 1,021,975 26,868, ,868,277 1,866,414 1,012,992 27,721, ,721,699 1,926,992 1,008,591 28,640, ,640,100 1,992, ,810 29,635, ,635,722 2,063, ,298 30,711, ,711,683 2,139, ,735 31,874, ,874,758 2,222, ,310 33,141, ,141,328 2,312, ,041 34,506, ,506,132 2,410, ,588 35,988,742 Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: Valuation Investment return assumption 7.08% Valuation Mortality Table RP-2000 fully generational using Scale AA Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future. N/A
12 7 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions required under (1)(b), F.S. FYE Assets (BOY) Investment Return Projected Benefit Payments Assets (EOY) ,790, , ,728 16,960, ,960, , ,594 17,096, ,096, , ,481 17,212, ,212, , ,208 17,271, ,271, , ,234 17,315, ,315, , ,536 17,327, ,327, , ,223 17,319, ,319, , ,585 17,278, ,278, , ,824 17,213, ,213, , ,661 17,112, ,112, , ,442 16,979, ,979, , ,578 16,822, ,822, , ,341 16,654, ,654, ,312 1,012,948 16,461, ,461, ,254 1,023,661 16,248, ,248, ,174 1,033,052 16,014, ,014, ,488 1,025,393 15,776, ,776, ,489 1,021,975 15,530, ,530, ,196 1,012,992 15,280, ,280, ,618 1,008,591 15,022, ,022, , ,810 14,763, ,763, , ,298 14,500, ,500, , ,735 14,235, ,235, , ,310 13,978, ,978, , ,041 13,716, ,716, , ,588 13,462,186 Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: N/A Valuation Investment return assumption 5.08% Valuation Mortality Table RP-2000 fully generational using Scale AA Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
13 8 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions under (1)(b), F.S. except 2% higher investment return assumption FYE Assets (BOY) Investment Return Projected Benefit Payments Assets (EOY) ,790,215 1,494, ,728 17,618, ,618,814 1,567, ,594 18,478, ,478,884 1,644, ,481 19,389, ,389,986 1,724, ,208 20,319, ,319,286 1,808, ,234 21,314, ,314,122 1,896, ,536 22,364, ,364,476 1,991, ,223 23,489, ,489,621 2,092, ,585 24,684, ,684,143 2,199, ,824 25,963, ,963,879 2,314, ,661 27,327, ,327,578 2,436, ,442 28,787, ,787,105 2,568, ,578 30,361, ,361,242 2,711, ,341 32,075, ,075,422 2,866,461 1,012,948 33,928, ,928,935 3,034,273 1,023,661 35,939, ,939,547 3,216,410 1,033,052 38,122, ,122,905 3,415,007 1,025,393 40,512, ,512,519 3,632,139 1,021,975 43,122, ,122,683 3,869,550 1,012,992 45,979, ,979,241 4,129,125 1,008,591 49,099, ,099,775 4,413, ,810 52,515, ,515,969 4,723, ,298 56,252, ,252,298 5,063, ,735 60,338, ,338,928 5,435, ,310 64,817, ,817,976 5,842, ,041 69,712, ,712,366 6,287, ,588 75,072,549 Number of years for which current market value of assets are adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: Valuation Investment return assumption 9.08% Valuation Mortality Table RP-2000 fully generational using Scale AA Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and longterm future. N/A
14 9 ACTUARIALLY DETERMINED CONTRIBUTION Plans Latest Actuarial Valuation (1)(a) F.S. Assumptions (1)(b) F.S. Assumptions (1)(b) F.S. except 2% higher investment return assumption A. Valuation Date October 1, 2014 October 1, 2014 October 1, 2014 October 1, 2014 B. Actuarially Determined Contribution (ADC) to Be Paid During Fiscal Year Ending 9/30/2016 9/30/2016 9/30/2016 9/30/2016 C. Assumed Dates of Employer Contributions Quarterly Quarterly Quarterly Quarterly D. Annual Payment to Amortize Unfunded Actuarial Liability $ 0 $ 0 $ 0 $ 0 E. Employer Normal Cost (174,051) (174,051) 919,159 (965,365) F. ADC if Paid on Valuation Date: D + E (174,051) (174,051) 919,159 (965,365) G. ADC Adjusted for Frequency of Payments (194,407) (194,407) 995,945 (1,110,812) H. ADC Adjusted for Frequency of Payments as % of Covered Payroll N/A N/A N/A N/A I. Assumed Rate of Increase in Covered Payroll to Contribution Year 0.00 % 0.00 % 0.00 % 0.00 % J. Covered Payroll for Contribution Year N/A N/A N/A N/A K. ADC for Contribution Year: H x J (194,407) (194,407) 995,945 (1,110,812) L. Allowable Credit for State Revenue in Contribution Year 882, , , ,791 M.Employer ADC in Contribution Year ,154 0 N. Employer ADC as % of Covered Payroll in Contribution Year: M J N/A N/A N/A N/A O. Investment Return Assumption 7.08% 7.08% 5.08% 9.08% Mortality Table RP-2000 fully RP-2000 fully RP-2000 fully RP-2000 fully generational generational generational generational using Scale AA using Scale AA using Scale AA using Scale AA
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June 22, 2016 Mr. Ricky Thompson City Clerk City of Starke Firefighters Retirement System P.O. Box C 209 N. Thompson Street Starke, Florida 32091-1278 Re: City of Starke Firefighters Retirement System
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More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2016 financial reporting requirements made under Section
April 17, 2017 VIA EMAIL Ms. Julie Enright, Plan Administrator City of Titusville Post Office Box 2806 Titusville, FL 32781-2806 Re: City of Titusville Police Officers' and Firefighters' Pension Plan Senate
More informationPlease 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, 2014 financial reporting requirements made under Section
June 25, 2015 VIA EMAIL Ms. Ferrell Jenne, Plan Administrator Town of Indian River Shores Public Safety Officers and Firefighters Defined Benefit Plan Foster & Foster, Inc. 13420 Parker Commons Blvd.,
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
January 8, 2018 VIA EMAIL Lt. Darrell Hernandez, Secretary City of Lynn Haven Firefighters' Pension Board 1412 Pennsylvania Avenue Lynn Haven, FL 32444-2398 Re: City of Lynn Haven Firefighters' Retirement
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2014 financial reporting requirements made under Section
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