Sarasota County Comprehensive Annual Financial Report 2019

2015 2016 Proportion of the Net Pension Liability (Asset) 67.000000000% 67.000000000% Proportionate Share of the Net Pension Liability (Asset) 20,464,304 $ 28,792,578 $ Covered Payroll* 1,299,687 $ 1,078,100 $ Proportionate Share of the Net Pension Liability (Asset) as a Percentage of Its Covered Payroll 1574.56% 2670.68% Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 81.49% 75.13% *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. 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. Sarasota County, Florida Schedule of Proportionate Share of Net Pension Liability City of Sarasota Firefighters Pension Plan 150