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Year Ended December 31 <br />2014 <br />2015 <br />2016 <br />2017 <br />2018 <br />2019 <br />2020 <br />2021 <br />2022 <br />2023 <br />CITY OF HUGO <br />Schedule of City Contributions <br />PERA General Employees Retirement Plan <br />December 31, 2016 <br />CITY OF HUGO <br />Schedule of Proportionate Share of Net Pension Liability <br />PERA General Employees Retirement Plan <br />December 31, 2016 <br />Contributions <br />Proportionate <br />in Relation to <br />Statutorily <br />Statutorily <br />Share (Amount) of <br />Contributions as a <br />Required <br />Required Contribution <br />Covered <br />Percentage of <br />Contribution <br />Contribution Deficiency <br />Employee <br />Covered Payroll <br />(a) <br />(b) (Excess) (a -b) <br />Payroll (d) <br />(b/d) <br />$ 103,560 <br />$ 103,560 $ <br />$ 1,428,404 <br />7.3% <br />111,569 <br />111,569 <br />1,487,583 <br />7.5% <br />117,578 <br />117,578 <br />1,567,687 <br />7.5% <br />CITY OF HUGO <br />Schedule of Proportionate Share of Net Pension Liability <br />PERA General Employees Retirement Plan <br />December 31, 2016 <br />Note: These schedules are intended to provide information for ten years. The City will include that <br />information as it becomes available. <br />Proportionate <br />Share (Amount) of <br />the Net Pension <br />Proportionate <br />Proportionate <br />Liability (Asset) <br />Plan Fiduciary <br />(Percentage) of <br />Share (Amount) of <br />as a Percentage of <br />Net Position as a <br />Net Pension <br />the Net Pension <br />Covered- <br />its Covered <br />Percentage of the <br />Fiscal Year <br />Liability <br />Liability (Asset) <br />Employee <br />Employee Payroll <br />Total Pension <br />Ended June 30 <br />(Asset) <br />(a) <br />Payroll (b) <br />(a/b) <br />Liability <br />2014 <br />0.0278% <br />$ 1,305,905 <br />$1,428,404 <br />91.4% <br />78.7% <br />2015 <br />0.0245% <br />1,269,717 <br />1,487,583 <br />85.4% <br />78.2% <br />2016 <br />0.0248% <br />2,013,637 <br />1,567,687 <br />128.4% <br />68.9% <br />2017 <br />2018 <br />2019 <br />2020 <br />2021 <br />2022 <br />2023 <br />Note: These schedules are intended to provide information for ten years. The City will include that <br />information as it becomes available. <br />