|
City of Roseville, MinnesotaSchedule 7
<br />REQUIRED SUPPLEMENATRY INFORMATION(Page 1 of 1)
<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, 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 />201520150.4940%$ 5,612,996$ -$ 5,612,996$ 4,399,667127.6%86.6%
<br />201620160.5110%$ 20,507,319 $ -$ 20,507,319 $ 4,920,648416.8%63.9%
<br />20172017
<br />0.5160%$ 6,966,614$ -$ 6,966,614$ 5,293,562131.6%85.4%
<br />20182018
<br />0.5259%$ 5,605,552$ -$ 5,605,552$ 5,542,123101.1%88.8%
<br />20182019
<br />0.5452%$ 5,804,205$ -$ 5,804,205$ 5,748,900101.0%89.3%
<br />20202020
<br />0.5625%$ 7,414,352$ 174,653$ 7,589,005$ 6,347,408119.6%87.2%
<br />20212021
<br />0.5472%$ 4,223,804 $ 189,890$ 4,413,694 $ 6,466,59368.3%93.7%
<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.
<br />88
<br />
<br />
|