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<br />Primary Government:
<br />City's
<br />State's Proportionate
<br />Proportionate Share of the
<br />City's Share of Net Pension Plan Fiduciary
<br />City's Proportionate the Net Pension Liability as a Net Position
<br />Fiscal Proportion of Share of Liability City's Percentage as a Percentage
<br />Year the Net Pension the Net Pension Associated Total Covered of Covered of the Total
<br />Ending Liability Liability (a)with the City (b)(a+b)Payroll (c)Payroll ((a+b)/c)Pension Liability
<br />06/30/17 0.1505%9,611,075$ 120,413$ 9,731,488$ 9,689,768$ 100.4%75.9%
<br />06/30/16 0.1426%11,578,084 151,214 11,729,298 8,845,917 132.6%68.9%
<br />06/30/15 0.1429%7,405,511 - 7,405,511 8,657,146 85.5%78.2%
<br />06/30/14 0.1577%7,407,964 - 7,407,964 8,279,769 89.5%78.7%
<br />City's
<br />State's Proportionate
<br />Proportionate Share of the
<br />City's Share of Net Pension Plan Fiduciary
<br />City's Proportionate the Net Pension Liability as a Net Position
<br />Fiscal Proportion of Share of Liability City's Percentage as a Percentage
<br />Year the Net Pension the Net Pension Associated Total Covered of Covered of the Total
<br />Ending Liability Liability (a)with the City (b)(a+b)Payroll (c)Payroll ((a+b)/c)Pension Liability
<br />06/30/17 0.3140%4,239,374$ 43,337$ 4,282,711$ 3,211,726$ 133.3%85.4%
<br />06/30/16 0.3060%12,280,312 53,870 12,334,182 2,952,673 417.7%63.9%
<br />06/30/15 0.3040%3,454,151 - 3,454,151 2,788,952 123.9%86.6%
<br />06/30/14 0.2990%3,229,323 - 3,229,323 2,440,932 132.3%87.1%
<br />Component Unit:
<br />HRA's
<br />State's Proportionate
<br />Proportionate Share of the
<br />HRA's Share of Net Pension Plan Fiduciary
<br />HRA's Proportionate the Net Pension Liability as a Net Position
<br />Fiscal Proportion of Share of Liability HRA's Percentage as a Percentage
<br />Year the Net Pension the Net Pension Associated Total Covered of Covered of the Total
<br />Ending Liability Liability (a)with the HRA (b)(a+b)Payroll (c)Payroll ((a+b)/c)Pension Liability
<br />06/30/17 0.0010%60,586$ 1,170$ 61,756$ 61,433$ 100.4%75.9%
<br />06/30/16 0.0009%73,404 959 74,363 56,083 132.6%68.9%
<br />06/30/15 0.0009%46,951 - 46,951 54,886 85.5%78.2%
<br />06/30/14 0.0010%46,966 - 46,966 52,493 89.5%78.7%
<br />Ten years of data will eventually be presented when available.
<br />General Employees Retirement Fund
<br />General Employees Retirement Fund
<br />Public Employees Police and Fire Fund
<br />DECEMBER 31, 2017
<br />CITY OF ELK RIVER, MINNESOTA
<br />SCHEDULE OF THE CITY'S PROPORTIONATE SHARE
<br />OF THE NET PENSION LIABILITY - PERA
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