2015 2016 2017 Proportion of the Net Pension Liability (Asset) 0.614054079% 0.632557403% 0.649813871% Proportionate Share of the Net Pension Liability (Asset) $ 62,623,856 $ 73,721,944 $ 69,481,097 Covered Payroll* $ 189,660,020 $ 190,823,204 $ 206,669,464 Proportionate Share of the Net Pension Liability (Asset) as a Percentage of Its Covered Payroll 33.02% 38.63% 33.62% Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 0.50% 0.97% 1.64% *Covered payroll represents pensionable wages of all FRS participants in the traditional FRS pension plan and in the FRS investment plan as of the measurement date. Schedule of Proportionate Share of Net Pension Liability Sarasota County, Florida Health Insurance Subsidy Last Ten Fiscal Years 172
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