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CITY OF LINO LAKES, MINNESOTA <br />REQUIRED SUPPLEMENTARY INFORMATION Statement 14 <br />SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY - <br />PUBLIC EMPLOYEES POLICE AND FIRE FUND <br />For The Last Ten Years <br />Proportionate Share <br />Proportionate of the Net Pension Plan Fiduciary <br />Proportion Share (Amount) Liability as a Net Position as <br />Measurement Fiscal Year (Percentage) of of the Net Percentage of its a Percentage <br />Date Ending the Net Pension Pension Covered Covered of the Total <br />June 30, December 31, Liability Liability (a) Payroll (b) Payroll (a/b) Pension Liability <br />2015 2015 0.2490%$2,829,223 $2,284,973 123.8%86.6% <br />2016 2016 0.2590%10,394,121 2,495,778 416.5%63.9% <br />2017 2017 0.2570%3,469,806 2,643,314 131.3%85.4% <br />2018 2018 0.2426%2,585,866 2,556,951 101.1%88.8% <br />2019 2019 0.2547%2,711,539 2,689,536 100.8%89.3% <br />The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to <br />show a ten year trend. Additional years will be reported as they become available. <br />See accompanying notes to the required supplementary information. <br />95