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<br /> <br />City of Lake Elmo Volunteer Fire Department 3 <br /> <br />Projection of Accrued Liability <br /> <br /> 2024 2023* <br />1. Active Member Liability $ 685,129 $ <br /> <br />2. Deferred Member Liability 361,582 <br /> <br />3. Total Accrued Liability at year-end (1+2) $ 1,046,711 $ N/A <br />4. Projected Accrued Liability at next year-end 1,186,241 N/A <br />5. Increase/(Decrease) in Liability (4-3) $ 139,530 $ N/A <br /> <br /> <br />Projection of Assets <br /> <br /> 2024 2023* <br />1. Actual Assets at Beginning of Year <br />2. Projected Change in Asset Value <br />$ 1,342,066 $ <br /> <br />a. Fire State Aid 103,064 <br /> <br />b. Fire Supplemental Aid 18,034 <br /> <br />c. Required Contribution 0 <br /> <br />d. Net Investment Income 80,524 <br /> <br />e. PERA Administrative Fee (990) <br /> <br />f. Net Change in Present Assets $ 200,632 $ <br /> <br />3. Projected Assets at End of Year $ 1,542,698 $ N/A <br /> <br />* 2023 results calculated and provided by PERA. <br />