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City of Roseville, MinnesotaSchedule 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, 2021
<br />City's
<br />State's Proportionate
<br />City'sCity's Proportionate Share of the NetPlan Fiduciary
<br />Fiscal Proportion ofProportionateShare of the NetPension LiabilityNet Position
<br />MeasurmentYearthe Net Share of thePension Liability City's as a %as a %
<br />DateEndingPensionNet PensionAssociated withTotalCovered of Coveredof the Total
<br />June 30December 31LiabilityLiability (a)the City (b)(a+b)Payroll (c)Payroll ((a+b)/c)Pension Liability
<br />201520150.1380%$ 7,151,786$ -$ 7,151,786$ 7,974,72089.7%78.20%
<br />201620160.1395%$ 11,326,708$ 147,908$ 11,474,616$ 8,657,720132.5%68.91%
<br />201720170.1412%$ 9,014,115$ 113,368$ 9,127,483$ 9,101,177100.3%75.90%
<br />201820180.1470%$ 8,154,957$ 267,459$ 8,422,416$ 9,445,28489.2%79.50%
<br />201920190.1423%$ 7,867,448$ 244,489$ 8,111,937$ 10,059,97380.6%80.20%
<br />202020200.1512%$ 9,065,131$ 279,604$ 9,344,735$ 10,785,73386.6%79.10%
<br />202120210.1458%$ 6,226,313$ 190,072$ 6,416,385$ 10,472,61361.3%87.00%
<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 />The notes to the required supplementary information are an integral part of this statement.
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