Metropolitan Government of Nashville and Davidson County
Comprehensive Annual Financial Report
Notes to the Financial Statements
Note 9 - Selected Pension Information


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ANNUAL PENSION COST AND NET PENSION
  OBLIGATION (ASSET) - FISCAL 1999
 
 
Annual required contribution       $ 33,538,193     $ 8,220,154     $ 2,053,581      $ 9,161,016     $ 3,224,946     $ 5,144,415     $ 61,342,305
Interest on net pension obligation         (917,615)     (101,813)     (610,575)       2,409,776     (90,555)     629,689     1,318,907
Adjustment to annual required contribution         1,168,269     106,321     640,034       (2,521,165)     93,464     (663,179)     (1,176,256)
                                                 
       
 
 
   
 
 
 
      Annual pension cost       33,788,847   8,224,662   2,083,040     9,049,627   3,227,855   5,110,925   61,484,956
 
Contributions made       (40,718,551)   (12,583,825)   (3,134,948)     (8,725,891)   (4,280,096)   (6,548,962)   (75,992,273)
       
 
 
   
 
 
 
Increase (decrease) in net pension obligation         (6,929,704)     (4,359,163)     (1,051,908)       323,736     (1,052,241)     (1,438,037)     (14,507,317)
 
Net pension obligation (asset) beginning of year         (11,470,182)     (1,272,258)     (7,632,186)       31,093,889     (1,168,455)     8,125,020     17,675,828
       
 
 
   
 
 
 
      Net pension obligation (asset) end of year       $ (18,399,886)   $ (5,631,421)   $ (8,684,094)     $ 31,417,625   $ (2,220,696)   $ 6,686,983   $ 3,168,511
       
 
 
   
 
 
 
THREE-YEAR TREND INFORMATION
 
 
1999  
  Annual pension cost (APC)       $ 33,788,847   $ 8,224,662   $ 2,083,040     $ 9,049,627   $ 3,227,855   $ 5,110,925   $ 61,484,956
  Percentage of APC contributed         120.51%     153.00%     150.50%       96.42%     132.60%     128.14%     123.59%
  Net pension obligation (asset)       $ (18,399,886)   $ (5,631,421)   $ (8,684,094)     $ 31,417,625   $ (2,220,696)   $ 6,686,983   $ 3,168,511
   
1998  
  Annual pension cost (APC)       $ 35,681,234   $ 8,302,859   $ 2,220,698     $ 9,682,312   $ 3,332,708   $ 5,108,637   $ 64,328,448
  Percentage of APC contributed         127.49%     156.74%     149.66%       74.05%     140.33%     135.15%     125.26%
  Net pension obligation (asset)       $ (11,470,182)   $ (1,272,258)   $ (7,632,186)     $ 31,093,889   $ (1,168,455)   $ 8,125,020   $ 17,675,828
 
1997  
  Annual pension cost (APC)       $ 38,574,806   $ 8,284,773   $ 2,216,536     $ 9,689,921   $ 3,443,660   $ 5,247,068   $ 67,456,764
  Percentage of APC contributed         116.43%     156.56%     148.64%       64.55%     136.26%     129.49%     116.99%
  Net pension obligation (asset)       $ (1,660,192)   $ 3,438,756   $ (6,529,427)     $ 28,581,501   $ 175,573   $ 9,920,625   $ 33,926,836
 
PARTICIPANTS - JUNE 30, 1998  
Active:  
  Fully vested         5,963     -     -       224     4     19     6,210
  Non-vested and partially vested         5,931     -     -       -     -     -     5,931
       
 
 
   
 
 
 
      Total active         11,894     -     -       224     4     19     12,141
 
Retirees and beneficiaries receiving benefits         3,783     1,068     288       1,198     383     526     7,246
Terminated vested         181     -     -       20     -     -     201
       
 
 
   
 
 
 
      Total         15,858     1,068     288       1,442     387     545     19,588
       
 
 
   
 
 
 
 
 
(a) Contributions made includes equity transferred.

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