The DOI biennial report shows the value of the Orland Fpd Firefighters Pension Fund's value of assets was $144,031,354 at the end of 2016, while its liabilities was $141,681,922 a difference of $2,349,432.
The fund's actuarial funding position has gotten worse over the past five years. In 2016, 101.7 percent of the fund was funded. Five years ago, 104.4 percent was funded.
Combining the liabilities of all the funds, just 47.9 percent were funded in 2016, according to the report. Unfunded liabilities statewide totaled $185.2 billion in 2016.