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CITY OF ROSEVILLE, MINNESOTA NOTES TO FINANClAL STATEMENTS December 31, 2015 D. Pension Costs (Continued) $309,506 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2016. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year Ended Pension Expense December 31, Amount 2016 $ (48,406) 2017 (48,406) 2018 (48,406) 2019 169,258 PEPFF Pension Costs At December 31, 2015, the City reported a liability of $5,612,996 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of 7une 30, 2015, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2014, through June 30, 2015, relative to the total employer contributions received from all of PERA's participating employers. At June 30, 2015, the City's proportion was 0.494%. For the year ended December 31, 2015, the City recognized pension expense of $963,652 for its proportionate share of the PEPFF's pension expense. The City also recognized $44,460 for the year ended December 31, 2015, as pension expense and grant revenue for its proportionate share of the State of Minnesota's on-behalf contributions to the PEPFF. Legislation passed in 2013 required the State of Minnesota to begin contributing $9 million to the PEPFF each year, starting in fiscal year 2014.