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CITY OF ST. ANTHONY, MINNESOTA <br />REQUIRED SUPPLEMENTARY INFORMATION <br />NOTES TO RSI <br />December 31, 2015 <br /> <br /> <br /> <br />Note A LEGAL COMPLIANCE – BUDGETS <br /> <br />The General Fund budget is legally adopted on a basis consistent with accounting principles generally accepted <br />in the United States of America. The legal level of budgetary control is at the department level for the General <br />Fund. <br /> <br /> <br />Note B PENSION INFORMATION <br /> <br />PERA – General Employees Retirement Fund <br /> <br />There are no factors that affect trends in the amounts reported, such as change of benefit terms or <br />assumptions. With only one year reported in the RSI, there is no additional information to include in the <br />notes. Details can be obtained from the financial reports of PERA. <br /> <br />PERA – Public Employees Police and Fire Fund <br /> <br />There are no factors that affect trends in the amounts reported, such as change of benefit terms or <br />assumptions. With only one year reported in the RSI, there is no additional information to include in the <br />notes. Details can be obtained from the financial reports of PERA. <br /> <br />Single Employer – Fire Relief Association <br /> <br />There are no factors that affect trends in the amounts reported, such as change of benefit terms or <br />assumptions. With only one year reported in the RSI, there is no additional information to include in the <br />notes. Details can be obtained from the financial reports of the Fire Relief Association. <br /> <br /> <br /> <br /> <br /> <br />104
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