COUNTY OF ADAMS REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CHANGES IN THE COUNTY'S NET PENSION LIABILITY/(ASSET) AND RELATED RATIOS LAST 10 YEARS

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2015201620172018201920202021
Total Pension Liability
Service Costs$ 2,973,800$ 2,815,700$ 3,041,085$ 3,176,363$ 3,406,055$ 3,419,015$ 3,647,862
Interest4,007,9914,176,7044,283,3114,410,4344,654,6714,782,4535,114,287
Changes of Benefit Terms---533,139-542,663210,931
Differences Between Expected and Actual Experience(1,698,093)-(1,984,717)-(1,515,188)1,382,562-
Changes of Assumptions1,220,5681,708,124-----
Transfers----(26,297)--
Benefit Payments, Including Refunds of Member Contributions(3,108,608)(3,443,180)(3,080,130)(3,006,989)(4,359,741)(3,843,812)(4,148,352)
Net Change in Total Pension Liability3,395,6585,257,3482,259,5495,112,9472,159,5006,282,8814,824,728
Total Pension Liability - beginning71,475,89374,871,55180,128,89982,388,44887,501,39589,660,89595,943,776
Total Pension Liability - ending (a)$ 74,871,551$ 80,128,899$ 82,388,448$ 87,501,395$ 89,660,895$ 95,943,776$ 100,768,504
Plan Fiduciary Net Position
Contributions - Employer$ 1,312,841$ 1,661,282$ 1,636,929$ 1,604,926$ 1,758,867$ 1,780,096$ 1,780,896
Contributions - Member1,317,5451,310,5291,382,5621,496,9441,568,1561,604,3521,749,734
Net Investment Income(122,224)5,829,77012,917,896(4,317,246)16,494,73813,510,85714,181,481
Transfers----(26,297)--
Benefit Payments, Including Refunds of Member Contributions(3,108,608)(3,443,180)(3,080,130)(3,006,989)(4,359,741)(3,843,812)(4,148,352)
Administrative Expense(178,964)(213,028)(202,792)(207,460)(178,689)(229,654)(311,776)
Net Change in Plan Fiduciary Net Position(779,410)5,145,37312,654,465(4,429,825)15,257,03412,821,83913,251,983
Plan Fiduciary Net Position - beginning69,548,44768,769,03773,914,41086,568,87582,139,05097,396,084110,217,923
Plan Fiduciary Net Position - ending (b)$ 68,769,037$ 73,914,410$ 86,568,875$ 82,139,050$ 97,396,084$ 110,217,923$ 123,469,906
County's Net Pension Liability/(Asset) - ending (a) - (b)$ 6,102,514$ 6,214,489$ (4,180,427)$ 5,362,345$ (7,735,189)$ (14,274,147)$ (22,701,402)
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability/(Asset)91.85%92.24%105.07%93.87%108.63%114.88%122.53%
Covered Payroll$ 20,512,956$ 20,221,404$ 20,957,087$ 22,555,349$ 23,507,330$ 23,816,856$ 24,905,998
County's Net Pension Liability as a Percentage of Covered Payroll29.75%30.73%-19.95%23.77%-32.91%-59.93%-91.15%