The City of Pensacola has 2008 estimated population of 53,820. The two Florida cities that are closest in populations are Bradenton (53,513) and Margate (54,086).
Bradenton has a blended system. General employees are in the Florida Retirement System (FRS). Fire and Police have pension funds.
Total cost $3.9 million, 542 employees, cost per employee: $7,118.
Margate is straight FRS. Total cost $4.9 million, 608 employees, cost per employee: $8,091.