FY2016 CCDOA Financial Report as of 6302016.pdf - page 135

122
Clark County Department of Av iation
Clark County, Nevada
Schedule of Proportionate Share of Net Pension Liability
Last Ten Fiscal Years *
FY 2016
FY 2015
Proportion of the Plan's net pension liability
1.25%
1.25%
Proportionate share of the net pension liability
142,761,701
$
130,300,856
$
Covered-employee payroll †
79,620,533
$
76,325,674
$
Proportionate share of the net pension liability as a
percentage of the covered-employee payroll
179.30%
170.72%
Plan's fiduciary net position
34,610,720,184
$
33,575,081,157
$
Plan fiduciary net position as a percentage
of the total pension liability
75.10%
76.30%
* FY 2015 was the first year of implementation. This schedule is intended to show information over
a period of ten years. Information for additional years will be presented as it becomes available
† Covered-employee payroll is based on prior year PERS eligible payroll cost.
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