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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, 2015 <br />Schedule 7 <br />(Page 1 of 1) <br />City's <br />State's Proportionate <br />City's Ciry's Proportionate Share of the Nzt Plan Fiduciaiy <br />Proportion of Proportionate Share of the Net Pension Liability Net Position <br />Fiscal the Net Shu�e of the Pension Liabiliry City's as a% a� 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) Payiroll (c) Payroll ((a+b)/c) Pet�sion Liabiliry <br />6/30/2015 0.494% $ 5,612,996 $ 0 $ 5,612,996 $ 4,399,667 127.6% 86.6°/ <br />The City implemented the Provisions of Goveiromental Accounting Standards Board Statement No. 68 <br />for the year ended December 31, 2015_ The schedules witliin the Required Supplementary Infotmation <br />Section required a ten year presentation, but does not require retroactive reporting. ]nfoi�nation prior to <br />2015 is not available. <br />•� <br />