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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