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Bluff County's schedule of changes in net pension liability and related ratios is shown below. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round percentage answers to 2 decimal places.)

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BLUFF COUNTY EMPLOYEE RETIREMENT SYSTEM Schedule of Changes in the County's Net Pension Liability and Related Ratios Last 3 Fiscal years 2017 2016 2015 Total pension liability Service cost $123,225 $125,440 $127,950 Interest 182,580 169,960 Differences between expected and actual experience 1,250 (850) 625 Benefit payments (including refunds of employee contributions) (248,000) (217,960) Net change in total pension liability 66,205 75,590 Total pension liability, beginning 2,083,715 1,927,550 Total pension liability, ending Plan fiduciary net position Contributionsemployee $32,450 $36,240 Contributionsemployer 98,620 102,530 91,550 Net investment income 18,990 (21,510) Benefit payments (including refunds of employee contributions) (64,500) (42,780) (51,330) Administrative expenses (3,290) (3,110) (2,840) Net change in plan fiduciary net position 80,500 Plan fiduciary net position, beginning 1,011,680 Plan fiduciary net position, ending 1,220,490 1,057,720 Net pension liability, ending $929,430 Plan fiduciary net position as a percentage of total pension liability % 54.62 % 52.67 % Covered-employee payroll $489,810 Net pension liability as a percentage of covered-employee payroll 185.09 % 194.86 % %

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