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State and Statewide Retirement Systems

State and Statewide Retirement Systems
Unfunded Accrued Liability Payments
Actual, Estimated, and Projected
Fiscal Years 1998, 1999, 2000
(Expected Public Retirement Systems' Actuarial Committee results)

 

Fiscal Year 1998

Mid-Year Amortization Payment

Fiscal Year 1999

Mid-Year Amortization Payment

Fiscal Year 2000

Mid-Year Amortization Payment

 

Actual

Estimated

Projected

STATE RETIREMENT SYSTEMS:

Louisiana State Employees' Retirement System*

$130,921,645

$111,766,086

$115,890,396

Teachers' Retirement System of Louisiana*

273,616,482

247,640,802

248,183,310

State Police Pension and Retirement System

19,593,237

15,374,355

16,429,623

Louisiana School Employees' Retirement System

(1,749,129)

(10,223,633)

(10,528,943)

State Retirement Systems - Total

$422,382,235

$364,557,610

$369,974,386

 

STATEWIDE RETIREMENT SYSTEMS:

Louisiana Assessors' Retirement Fund **

$2,019,823

$2,011,601

$2,082,007

Clerks' of Court Retirement and Relief Fund

3,921,533

3,952,738

4,140,493

District Attorneys' Retirement System

0

0

0

Firefighters' Retirement System

5,108,146

3,993,206

3,993,206

Municipal Employees' Retirement System of Louisiana: Plan A

3,350,733

3,361,276

3,504,130

Municipal Employees' Retirement System of Louisiana: Plan B

855,829

807,052

790,911

Municipal Police Employees' Retirement System

(1,947,211)

(7,447,941)

(7,447,941)

Parochial Employees' Retirement System of Louisiana: Plan A ***

7,434,211

7,439,716

7,737,305

Parochial Employees' Retirement System of Louisiana: Plan B

0

0

0

Registrars of Voters Employees' Retirement System

0

0

0

Sheriffs' Pension and Relief Fund

5,050,822

5,030,261

5,206,320

Statewide Retirement Systems - Total

$25,793,886

$19,147,909

$20,006,431

 

 

 

 

Total for All Retirement Systems:

$448,176,121

$383,705,519

$389,980,817

Provided in accordance with Louisiana Revised Statute 39:36B.(4) by the Office of Legislative Auditor, Actuarial Division.

* Includes payments for the Louisiana State University Unfunded System.

** The values for Assessors' System are based on the actuarial valuation as of September 30, 1998

*** The values for Parochial System: Plan A are based on the most recent actuarial valuation as of December 31, 1997.

(Dollars are rounded to dollar units.)

 
 
 
 
State and Statewide Retirement Systems

State and Statewide Retirement Systems
Unfunded Accrued Liability Balances
Fiscal Years Ending '96, '97, and '98
(Expected Public Retirement Systems' Actuarial Committee results)

 

Unfunded Accrued Liability Balance at FY96

Unfunded Accrued Liability Balance at FY97

Unfunded Accrued Liability Balance at FY98

STATE RETIREMENT SYSTEMS:

Louisiana State Employees' Retirement System*

$2,139,944,635

$1,951,444,285

$1,885,301,180

Teachers' Retirement System of Louisiana*

4,177,617,646

4,325,051,363

4,113,442,116

State Police Pension and Retirement System

160,418,364

137,986,674

124,241,521

Louisiana School Employees' Retirement System

(95,929,143)

(106,201,298)

(202,297,583)

State Retirement Systems - Total

$6,382,051,502

$6,308,281,024

$5,920,687,234

 

STATEWIDE RETIREMENT SYSTEMS:

Louisiana Assessors' Retirement Fund **

$32,720,583

$33,386,709

$34,037,823

Clerks' of Court Retirement and Relief Fund

73,165,019

75,274,514

77,374,943

District Attorneys' Retirement System

0

0

0

Firefighters' Retirement System

59,578,433

62,634,001

54,959,655

Municipal Employees' Retirement System of Louisiana: Plan A

59,007,290

60,513,740

62,004,106

Municipal Employees' Retirement System of Louisiana: Plan B

8,379,256

8,176,300

7,974,575

Municipal Police Employees' Retirement System

(27,156,135)

(18,182,503)

(68,156,543)

Parochial Employees' Retirement System of Louisiana: Plan A ***

129,177,098

132,362,987

135,517,815

Parochial Employees' Retirement System of Louisiana: Plan B

0

0

0

Registrars of Voters Employees' Retirement System

0

0

0

Sheriffs' Pension and Relief Fund

81,821,922

83,487,655

85,115,845

Statewide Retirement Systems - Total

$416,693,466

$437,653,403

$388,828,219

 

 

 

 

Total for All Retirement Systems:

$6,798,744,968

$6,745,934,427

$6,309,515,453

 

Values as of June 30 unless noted below.

* adjusted for Texaco Settlement Fund with interest

** The values for the Assessors' System are based on the actuarial valuation as of September 30 of 96, 97, and 98.

*** The values for the Parochial System: Plan A are based on the most recent actuarial valuation as of December 31 of 95, 96, and 97

 

 

 


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