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CITY OF LITTLE CANADA, MINNESOTA <br />PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE <br />OF THE NET PENSION LIABILITY <br />YEAR ENDED DECEMBER 31, 2015 <br /> <br /> <br /> <br /> <br />(73) <br /> <br />GERF Schedule of the City’s Proportionate Share of the Net Pension Liability <br />Last Two Fiscal Years* <br />Measurement Measurement <br />Date 6/30/2015 Date 6/30/2014 <br />City’s Proportion of the Net Pension Liability 0.0189% 0.0209% <br />City’s Proportionate Share of the Net Pension Liability 979,496$ 981,777$ <br />City’s Covered-Employee Payroll 1,129,173$ 1,119,959$ <br />City’s Proportionate Share of the Net Pension Liability as a Percentage of Its <br /> Covered-Employee Payroll 86.74% 87.66% <br />Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 78.20% 78.70% <br />* The Amounts Presented for Each Fiscal Year were Determined as of 6/30. <br /> <br />