Wastewater Fund – Budgetary Comparison Schedule

Police Defined Benefit Pension Plan Schedule of Changes in the City’s Net Pension Liability (Asset) and Related Ratios

Total pension liability

Service Cost Interest on total pension liability Effect of plan changes Effect of assumption changes or inputs Effect of economic/demographic gains (losses) Benefit payments Net change in total pension liability

Total pension liability, beginning Total pension liability, ending Fiscal Year Ending December 31 2021 2020 2019 2018 2017 2016 2015 2014 2013* 2012*

$ - -$ -$ $ - $ - $ - $ -

$ - N/A N/A 11,748 15,084 15,416 15,663 16,108 16,538 17,200 17,597 N/A N/A - - - - - - - - N/A N/A

- 5,396 - 6,060 - 5,548 - - N/A N/A

- 47,345 3,922 - - (12,961) -

- N/A N/A (28,819) (28,819) (28,819) (28,818) (28,819) (28,819) (28,819) (28,819) N/A N/A (17,071) 39,006 (9,481) (7,095) (12,711) (19,694) (11,619) (11,222) N/A N/A

484,232 445,226 454,707 461,802 474,513 494,207 505,826 517,048 N/A N/A 467,161 484,232 445,226 454,707 461,802 474,513 494,207 505,826 N/A N/A

Fiduciary Net Position

Employer contributions Member contributions Investment income net of investment expenses Benefit payments Administrative payments Net change in plan fiduciary net positon

Fiduciary net position, beginning Fiduciary net position, ending

Net pension liability (asset) ending

Fiduciary net position as a % of total pension liability - 12,000 12,000 - - -

- 170,000 20,000 20,000 N/A N/A - - - - N/A N/A (3,498) 14,145 9,846 8,525 4,978 3,066 1,458 514 N/A N/A (28,819) (28,819) (28,819) (28,818) (28,819) (28,819) (28,819) (28,819) N/A N/A - - - - - - - - N/A N/A (32,317) (2,674) (6,973) (20,293) (23,841) 144,247 (7,361) (8,305) N/A N/A

439,890 442,564 449,537 469,830 493,671 349,424 356,785 365,090 N/A N/A 407,573 439,890 442,564 449,537 469,830 493,671 349,424 356,785 N/A N/A

59,588 44,342 2,662 5,170 (8,028) (19,158) 144,783 149,041 N/A N/A

87 .24% 90 .84% 99 .40% 98 .86% 101 .74% 104 .04% 70 .70% 70 .54% N/A N/A

Covered payroll ** N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

Net pension liability at a % of covered payroll N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

* Years prior to 2014 are not calculated using GASB Statement 67/68 requirements and therefore are not shown . ** Covered payroll is zero as plan covers one retired person; plan is not open to current or future employees . *** Because this plan does not issue stand-alone financial statements, additional disclosures as required by GASB 67 are presented within this financial report .

Police Defined Benefit Pension Plan Schedule of City Contributions Last 10 Fiscal Years

Actuarially determined contribution Contributions in relation to the Actuarially determined contribution Contribution deficiency (excess) Covered Payroll Contributions as a percentage of covered-employee payroll 2021 $ 6,131

2020 2019 2018 2017 2016 2015 2014 2013 2012 $ 6,131 $ - $ - $ 11,927 $ 11,927 $ 12,011 $ 12,011 $ 7,632 $ 7,632

N/A - 12,000 12,000 - - 170,000 20,000 20,000 20,000 20,000

6,131 (5,869) (12,000)

- 11,927 (158,073) (7,989) (7,989) (12,368) (12,368) N/A N/A N/A N/A N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

* The City did not make contributions to the plan from 2017-2018 and 2021 .

Methods and assumptions used to determine contribution rates: Actuarial valuation date: January 1, 2020 Actuarial cost method: Entry age normal Amortization method: Level dollar Closed, open or layered periods Closed Remaining amortization period: 11 years Asset valuation method: Market value Inflation: 2 .20% Rate of investment return: 2 .50% Mortality: Pub-2010 Safety Retiree Monthly (Participant) and Pub-2010 General Retiree Mortality (Spouse), with Gnerational Projection Using MP2020

Police Defined Benefit Pension Plan Schedule of Money Weighted Returns Last 10 Fiscal Years

2021 2020 2019 2018 2017 2016 2015 2014 2013 2012

Annual money-weighted rate of return net of investment expense ( .82)% 3 .31% 2 .26% 1 .88% 1 .04% 0 .71% 0 .43% 0 .15% N/A N/A