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Bluff County Schedule of changes in the county's retirement system
Schedule of Changes in the County's Net Pension Liablitity and related ratios
Last Three Fiscal Years
	2017	2016	2015
Total Pension Liability	$ 123,225.00	$ 125,440.00	$ 127,950.00
Service cost	$ 189,730.00	$ 182,580.00	$ 169,960.00
Interest	$ 1,250.00	$ (850.00)	$ 625.00
Benefit payments	$ (248,000.00)	$ (231,580.00)	$ (217,960.00)
Net changes	$ 66,205.00	$ 75,590.00	$ 80,575.00
Total pension beginning	$ 2,083,715.00	$ 2,008,125.00	$ 1,927,550.00
Total pension ending	$ 2,149,920.00	$ 2,083,715.00	$ 2,008,125.00
Net Position
Contributions-Employee	$ 32,450.00	$ 36,240.00
Contributions - Employer	$ 98,620.00	$ 102,530.00	$ 91,550.00
Net Investment Income	$ 18,990.00	$ (12,380.00)	$ (21,510.00)
Benefit payments	$ (64,500.00)	$ (42,780.00)	$ (51,330.00)
Amin expenses	$ (3,290.00)	$ (3,110.00)	$ (2,840.00)
Net change	$ 82,270.00	$ 80,500.00
Plan net position Beginning		$ 1,057,720.00	$ 1,011,680.00
Plan net position ending	$ 1,220,490.00		$ 1,057,720.00
Net Pension liability ending	$ 929,430.00
Plan net position as percent		45.38%	47.33%
Covered employee payroll			$ 489,810.00
Net pension liabiltiy as percent	185.09%	194.86%