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Actuarial Summary Fact Sheets

The Department of Management Services' Division of Retirement monitors Florida’s local government pension plans for actuarially sound funding under Part VII of Chapter 112, Florida Statutes. An actuarial summary fact sheet is available for each local government pension plan that we monitor.

The fact sheets summarize basic information about each plan and compare that information to the average of Florida’s other local government pension plans. This comparison helps to provide a frame of reference for the plan’s performance relative to other plans. The fact sheet is prepared in accordance with section 112.665(1)(e), Florida Statutes, and includes the following information:

  • The plan’s actuarial status
  • The most current actuarial and benefit data
  • The minimum funding requirements as a percentage of pay
  • A five-year history of funded ratios
  • A comparison to the average of other Florida local government pension plans
  • A brief explanation of each element presented to maximize the transparency of the local government plan

Please refer to the following list of all 492 local government plans we monitor, as of September 30, 2012. The list is available as either an Excel spreadsheet that can be sorted by city name, plan type, or county; or as an alphabetized Acrobat (.pdf) file. Each list contains links to the appropriate one-page fact sheet for the corresponding plan.

Excel Summary of Fact Sheets

 
If you have questions about the fact sheets, contact the Local Retirement Section toll-free at (877) 738-5622 or (850) 488-2784 in the Tallahassee local calling area, or e-mail local_ret@dms.myflorida.com.