Dubuque County Schedule of the County's Proportionate Share of the Net Pension Liability Iowa Public Employee's Retirement System Last Nine Fiscal Years Required Supplementary Information
2023 2022 2021 2020 2019 2018 2017 2016 2015
County's Collective Proportion of the Net Pension Liability (Asset) 0.1205% 2.0735% 0.2005% 0.1788% 0.1850% 0.2202% 0.2140% 0.2041% 0.2022%
County's Collective Proportionate Share of the Pension Liability (Asset) $ 4,552,124 $ (7,158,407) $ 14,086,544 $ 10,354,574 $ 11,704,126 $ 14,666,250 $ 13,468,470 $ 10,087,987 $ 8,020,809
County's Covered Payroll $ 22,839,627 $ 22,473,787 $ 21,451,477 $ 20,581,251 $ 19,893,713 $ 20,155,663 $ 19,112,016 $ 19,006,685 $ 19,336,737
County's Collective Proportionate Share of the Net Pension Liability (Asset) as a Percentage of its Covered Payroll 19.93% -31.85% 65.67% 50.31% 58.83% 72.76% 70.47% 53.08% 41.48%
IPERS' Net Position as a Percentage of the Total Pension Liability (Asset) 91.40% 100.81% 82.90% 85.45% 83.62% 82.21% 81.82% 85.19% 87.61%
In accordance with GASB Statement No. 68, the amounts presented for each fiscal year were determined as of June 30 of the preceding year.
Note: GASB Statement No. 68 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled, the County will present information for those years for which information is available.
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