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05-13-19-R
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05-13-19-R
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Proportionate <br />Share of the <br />City’s Net Pension <br />Proportionate Liability and City’s <br />Share of the the City’s Proportionate Plan Fiduciary <br />State of Share of the Share of the Net Position <br />City’s City’s Minnesota’s State of Net Pension as a <br />PERA Fiscal Proportion Proportionate Proportionate Minnesota’s Liability as a Percentage <br />Year-End Date of the Net Share of the Share of the Share of the City’s Percentage of of the Total <br />(Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension <br />Date) Liability Liability Liability Liability Payroll Payroll Liability <br />06/30/2015 0.0283% 1,466,653$ –$ 1,466,653$ 1,662,826$ 88.20%78.20% <br />06/30/2016 0.0267% 2,167,909$ 28,367$ 2,196,276$ 1,669,147$ 129.88% 68.90% <br />06/30/2017 0.0230% 1,468,305$ 18,435$ 1,486,740$ 1,479,483$ 99.24%75.90% <br />06/30/2018 0.0218% 1,209,375$ 39,819$ 1,249,194$ 1,467,987$ 82.38%79.50% <br />Contributions Contributions <br />in Relation to as a <br />Statutorily the Statutorily Contribution Percentage <br />Required Required Deficiency Covered of Covered <br />Contributions Contributions (Excess) Payroll Payroll <br />129,774$ 129,774$ –$ 1,731,651$ 7.49% <br />115,814$ 115,814$ –$ 1,553,950$ 7.45% <br />106,513$ 106,513$ –$ 1,420,174$ 7.50% <br />111,628$ 111,628$ –$ 1,488,376$ 7.50% <br />Note: <br />Year Ended December 31, 2018 <br />12/31/2017 <br />The City implemented GASB Statement No.68 in fiscal 2015 (using a June 30, 2015 measurement date). This schedule is intended to present 10-year <br />trend information. Additional years will be added as they become available. <br />Year-End Date <br />City Fiscal <br />12/31/2016 <br />12/31/2015 <br />12/31/2018 <br />CITY OF ARDEN HILLS <br />PERA – General Employees Retirement Fund <br />Schedule of City’s and Nonemployer Proportionate Share of Net Pension Liability <br />PERA – General Employees Retirement Fund <br />Schedule of City Contributions <br />Year-End Date <br />City Fiscal <br />12/31/2016 <br />12/31/2015 <br />Year Ended December 31, 2018 <br />12/31/2017 <br />12/31/2018 <br />-49-
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