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73 <br />CITY OF SUNNY ISLES BEACH, FLORIDA <br />REQUIRED SUPPLEMENTARY INFORMATION <br />SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY - <br />FLORIDA RETIREMENT SYSTEM PENSION PLAN <br />(UNAUDITED) <br />June 30, <br />2023 <br />2022 2021 2020 2019 2018 <br />2017 <br />2016 2015 2014 <br />City of Sunny Isles Beach's proportion of <br />the net pension liability <br />0.063891151% <br />0.057256101% 0.058011151% 0.060856890% 0.059267773% 0.059740238% <br />0.057945094% <br />0.058090248% 0.053894033% 0.051133999% <br />City of Sunny Isles Beach's proportionate share <br />$ 25,458,602 <br />$ 21,303,871 $ 4,382,083 $ 26,376,273 $ 20,410,996 $ 17,994,069 <br />$ 17,139,770 <br />$ 14,667,833 $ 6,961,137 $ 3,119,926 <br />of the net pension liability <br />City of Sunny Isles Beach's covered payroll <br />$ 19,622,351 <br />$ 16,898,383 $ 15,810,486 $ 15,348,814 $ 15,161,383 $ 14,745,632 <br />$ 13,987,180 <br />$ 13,608,825 $ 13,000,622 $ 12,258,101 <br />City of Sunny Isles Beach's proportionate share <br />of the net pension liability as a percentage of <br />its covered payroll <br />129.74% <br />126.07% 27.72% 171.85% 134.62% 122.03% <br />122.54% <br />107.78% 53.54% 25.45% <br />Plan fiduciary net position as a percentage of <br />total pension liability <br />82.38% <br />82.89% 96.40% 78.85% 82.61% 84.26% <br />83.89% <br />92.00% 92.00% 96.09% <br />This schedule is presented as required by accounting <br />principles generally accepted in the United States ofAmerica. <br />73 <br />