Delaware County, Indiana
Schedule of the County's Proportionate Share of the Net Pension Liability -
Public Employees' Retirement Fund
Last 10 Fiscal Years**
| Metric | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| County's Proportion of the Net Pension Liability | 0.00313% | 0.00311% | 0.31107% | 0.33439% | 0.32096% | 0.33348% | 0.33566% | 0.33138% | 0.33034% |
|
County's Proportionate Share of the Net Pension Liability |
$10,342,817 |
$12,525,883 |
$10,978,699 |
$10,546,099 |
$4,223,346 |
$10,072,411 |
$11,093,777 |
$11,257,129 |
$14,738,263 |
| County's Covered Payroll | 22,306,383 | 20,871,795 | 19,557,035 | 19,244,999 | 17,696,131 | 18,003,389 | 17,488,435 | 16,908,703 | 16,388,821 |
|
County's Proportionate Share of the Net Pension Liability as a Percentage of Its Covered Payroll |
46.4% | 60.0% | 56.1% | 55.6% | 23.5% | 55.9% | 63.4% | 66.6% | 89.9% |
|
Plan Fiduciary Net Position as a Percentage of Total Pension Liability * |
83.7% | 79.5% | 80.8% | 82.5% | 92.5% | 81.4% | 80.1% | 78.9% | 72.7% |
Notes:
The plan fiduciary net position as a percentage of total pension liability comes from the INPRS annual report.
The County's covered payroll comes from the County specific report for INPRS.
The amounts presented for each fiscal year were determined as of June 30 (measurement date).
Information is not available prior to 2017.
**Additional years will be added until 10 years of historical data is shown.
* Effective January 1, 2018 funds previously known as annuity savings accounts (which had been reported within defined benefit (DB) funds) were recategorized as defined contribution (DC) funds based on Internal Revenue Service Private Letter Rulings PLR-193-2016 and PLR-110249-18. DC member balances previously reported within PERF DB fund total were transferred to the appropriate DC fund as of January 1, 2018.