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06-04-2018 Council Work Session Packet
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06-04-2018 Council Work Session Packet
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CITY OF LINO LAKES, MINNESOTA <br />REQUIRED SUPPLEMENTARY INFORMATION Statement 13 <br />SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY - <br />GENERAL EMPLOYEES RETIREMENT FUND <br />For The Year Ended December 31, 2017 <br />City's City's <br /> Proportionate Proportionate Plan <br />State's Share of the Share of the Fiduciary <br />Proportionate Net Pension Net Net <br />Share Liability Pension Position <br />City's City's (Amount) and the State's Liability as a <br />Proportionate Proportionate of the Net Proportionate as a Percentage <br />Share Share (Amount) Pension Share of the Net Percentage of the <br />Measurement Fiscal Year (Percentage) of of the Net Liability Pension Liability of its Total <br />Date Ending the Net Pension Pension Associated Associated with Covered Covered Pension <br />June 30, December 31, Liability Liability (a) with City (b) City (a+b) Payroll (c) Payroll ((a+b)/c) Liability <br />2015 2015 0.0410%$2,124,883 $ - $2,124,883 $2,407,426 88.3%78.2% <br />2016 2016 0.0387%3,142,248 41,033 3,183,281 2,401,546 132.6% 68.9% <br />2017 2017 0.0414%2,642,949 33,230 2,676,179 2,666,880 100.3% 75.9% <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 />93
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