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UOP ACCT 567 Week 5 Problems 8 .pdf


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UOP ACCT 567 Week 5 Problems 8-4 and 9-4

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The county collector of Lincoln County is responsible for collecting all property taxes
levied by funds and governments within the boundaries of the county. To reimburse the
county for estimated administrative expenses of operating the tax agency fund, the agency
fund deducts 1 percent from the collections for the town, the school district, and the
townships. The total amount deducted is added to the collections for the county and
remitted to the Lincoln County General Fund.
The Village of Dover administers a defined benefit pension plan for its police and fire
personnel. Employees are not required to contribute to the plan. The village received from
the actuary and other sources the following information about the Public Safety
Employees’ Pension Fund as of December 31, 2011.

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