Page 96 - 65859_Cover-V3 (2).pdf

HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

SCHEDULES OF REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF
THE NET PENSION LIABILITY

SCHOOL EMPLOYEES RETIREMENT SYSTEM (SERS) OF OHIO

LAST TWO FISCAL YEARS

2014 2013

District's proportion of the net pension 0.30701700% 0.30701700%
liability

District's proportionate share of the net $ 15,537,956 $ 18,257,316
pension liability

District's covered-employee payroll $ 8,921,306 $ 7,335,853

District's proportionate share of the net 174.17% 248.88%
pension liability as a percentage of its
covered-employee payroll

Plan fiduciary net position as a percentage 71.70% 65.52%
of the total pension liability

Note: Information prior to fiscal year 2013 was unavailable.

F 76