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City of Roseville, Minnesota <br />REQUIREDSUPPLEMENATRYINFORMATION <br />SCHEDULE OF EMPLOYER'S SHARE OF PERA NET PENSION <br />LIABILITY- PUBLIC EMPLOYEES POLICE AND FIRE FUND <br />For the Fiscal Year Ended December 31, 2016 <br />Schedule 7 <br />(Page 1 of 1) <br />Ciry's <br />State's Proportionate <br />City's Ciry's Propor[ionate Share of the Net Plui Fiduciaiy <br />Proportion of Proportionate Share of the Net Pension Liability Net Posiuon <br />Fiscal the Net Shue of the Pension Liabiliry City's as a% as a°/� <br />Year Pension Net Pension Associated with Total Covered of Covered of the Total <br />Ending Liabiliry Liabiliry (a) the City (b) (a+b) Pavroll (c) Payroll((a+b)/c) Pension Liabiliry <br />6/30/2015 0.494°/ $ 5,612,996 $ 0 $ 5,612,996 $ 4,399,667 127.6% 86.6°/ <br />6/30/201C 0.511"/0 $ 20,507,319 $ 0 $ 20,507,319 $ 4,920,648 416.8°/a 63.88% <br />The Ciry implemented the Provisions of Govennnental Accounring Stuidards Board Statement No. 68 <br />for the year ended Decembet 31, 2015_ The schedules within the Required Supplementary Infoirnat�ion <br />Section reqi�ired a ten year prese�itarion, blit does not reqnire red'oacdve reporting. information piior to <br />2015 is not available. <br />i • <br />