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City of Roseville, Minnesota Schedule 5 <br />REQUIRED SUPPLEMENATRY INFORMATION (Page 1 of 1) <br />SCHEDULE OF EMPLOYER'S SHARE OF PERA NET PENSION <br />LIABILITY - GENERAL EMPLOYEES RETIREMENT FUND <br />For the Fiscal Year Ended December 31, 2016 <br />City's <br />State's Proportionate <br />City's City's Proportionate Share of the Net Plan Fiduciary <br />Proportion of Proportionate Share of the Net Pension Liability Net Position <br />Fiscal the Net Share of the Pension Liability City's as a %as a % <br />Year Pension Net Pension Associated with Total Covered of Covered of the Total <br />Ending Liability Liability (a) the City (b)(a+b) Payroll (c) Payroll ((a+b)/c) Pension Liability <br />6/30/2015 0.1380% 7,151,786$ -$ 7,151,786$ 7,974,720$ 89.7%78.20% <br />6/30/2016 0.1395% 11,326,708$ 147,908$ 11,474,616$ 8,657,720$ 132.5%68.91% <br />The City implemented the Provisions of Governmental Accounting Standards Board Statement No. 68 <br />for the year ended December 31, 2015. The schedules within the Required Supplementary Information <br />Section required a ten year presentation, but does not require retroactive reporting. Information prior to <br />2015 is not available. <br /> <br />84 <br />Item 8: Attachment D