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CITY OF LINO LAKES, MINNESOTA
<br />REQUIRED SUPPLEMENTARY INFORMATION Statement 15
<br />SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY -
<br />PUBLIC EMPLOYEES POLICE AND FIRE FUND
<br />For The Last Ten Years
<br />City's
<br /> Proportionate
<br />State's Share of the
<br />Proportionate Net Pension
<br />Share Liability
<br /> (Amount) and the State's Proportionate Share
<br />Proportionate of the Net Proportionate of the Net Pension Plan Fiduciary
<br />Proportion Share (Amount) Pension Share of the Net Liability as a Net Position as
<br />Measurement Fiscal Year (Percentage) of of the Net Liability Pension Liability Percentage of its a Percentage
<br />Date Ending the Net Pension Pension Associated Associated with Covered Covered of the Total
<br />June 30, December 31, Liability Liability (a) with City (b) City (a+b) Payroll (c) Payroll ((a+b)/c) Pension Liability
<br />2015 2015 0.2490%$2,829,223 $ - $2,829,223 $2,284,973 123.8%86.6%
<br />2016 2016 0.2590%10,394,121 - 10,394,121 2,495,778 416.5%63.9%
<br />2017 2017 0.2570%3,469,806 - 3,469,806 2,643,314 131.3%85.4%
<br />2018 2018 0.2426%2,585,866 - 2,585,866 2,556,951 101.1%88.8%
<br />2019 2019 0.2547%2,711,539 - 2,711,539 2,689,536 100.8%89.3%
<br />2020 2020 0.2336%3,079,098 72,537 3,151,635 2,638,619 119.4%87.2%
<br />2021 2021 0.2234%1,724,411 77,543 1,801,954 2,602,793 69.2%93.7%
<br />2022 2022 0.2367%10,300,249 450,081 10,750,330 2,875,683 373.8%70.5%
<br />2023 2023 0.2303%3,976,982 160,211 4,137,193 3,024,258 136.8%86.5%
<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.
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