Sarasota County, Florida Schedule of Proportionate Share of Net Pension Liability City of Sarasota Firefighters Pension Plan 2015 2016 2017 Proportion of the Net Pension Liability (Asset) 67.000000000% 67.000000000% 67.000000000% Proportionate Share of the Net Pension Liability (Asset) $ 20,464,304 $ 28,792,578 $ 31,415,659 Covered Payroll* $ 1,299,687 $ 1,078,100 561,632 $ Proportionate Share of the Net Pension Liability (Asset) as a Percentage of Its Covered Payroll 1574.56% 2670.68% 5593.64% Plan Fiduciary Net Position as a Percentage of the Total Pension Liability(Asset) 81.49% 75.13% 74.39% *Covered payroll represents pensionable wages of all participants in the pension plan and in the investment plan as of the measurement date. Note: Information is required to be presented for 10 years. However, until a full 10-year trend is compiled, the County will present information for only those years for which information is available. 166
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