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CITY OF ELK RIVER, MINNESOTA <br />SCHEDULE OF CITY CONTRIBUTIONS - PERA <br />DECEMBER 31, 2018 <br />Primary Government: <br />Contributions <br />General Employees <br />Retirement Fund <br />in Relation to <br />Contribution <br />Contributions as <br />Contributions <br />Statutorily <br />the Statutorily <br />Deficiency <br />City's <br />a Percentage <br />in Relation to <br />Contribution <br />Required <br />Contributions as <br />Covered <br />Statutorily <br />the Statutorily <br />Deficiency <br />City's <br />a Percentage <br />Year <br />Required <br />Required <br />(Excess) <br />Covered <br />of Covered <br />Ending <br />Contribution (a) <br />Contribution (b) <br />(b - a) <br />Payroll (c) <br />Payroll (b/c) <br />12/31/18 <br />$ 736,804 <br />$ 736,804 <br />- $ <br />9,824,053 <br />7.5% <br />12/31/17 <br />706,711 <br />706,711 <br />- <br />9,422,813 <br />7.5% <br />12/31/16 <br />684,325 <br />684,325 <br />- <br />9,124,333 <br />7.5% <br />12/31/15 <br />662,664 <br />662,664 <br />- <br />8,835,520 <br />7.5% <br />12/31/14 <br />609,362 <br />609,362 <br />- <br />8,124,827 <br />7.5% <br />Public Employees Police and Fire Fund <br />Ten years of data will eventually be presented when available. <br />vii <br />Contributions <br />in Relation to <br />Contribution <br />Contributions as <br />Statutorily <br />the Statutorily <br />Deficiency <br />City's <br />a Percentage <br />Year <br />Required <br />Required <br />(Excess) <br />Covered <br />of Covered <br />Ending <br />Contribution (a) <br />Contribution (b) <br />(b - a) <br />Payroll (c) <br />Payroll (b/c) <br />12/31/18 <br />$ 533,296 <br />$ 533,296 <br />- <br />$ 3,291,950 <br />16.2% <br />12/31/17 <br />508,774 <br />508,774 <br />- <br />3,140,580 <br />16.2% <br />12/31/16 <br />495,478 <br />495,478 <br />- <br />3,058,506 <br />16.2% <br />12/31/15 <br />478,192 <br />478,192 <br />- <br />2,951,802 <br />162% <br />12/31/14 <br />418,280 <br />418,280 <br />- <br />2,581,975 <br />16.2% <br />Component Unit: <br />General Employees <br />Retirement Fund <br />Contributions <br />in Relation to <br />Contribution <br />Contributions as <br />Statutorily <br />the Statutorily <br />Deficiency <br />HRA's <br />a Percentage <br />Year <br />Required <br />Required <br />(Excess) <br />Covered <br />of Covered <br />Ending <br />Contribution (a) <br />Contribution (b) <br />(b - a) <br />Payroll (c) <br />Payroll (b/c) <br />12/31/18 <br />$ 4,810 <br />$ 4,810 <br />- <br />$ 64,133 <br />7.5% <br />12/31/17 <br />4,494 <br />4,494 <br />- <br />59,920 <br />7.5% <br />12/31/16 <br />4,352 <br />4,352 <br />- <br />58,027 <br />7.5% <br />12/31/15 <br />4,212 <br />4,212 <br />- <br />56,160 <br />7.5% <br />12/31/14 <br />3,877 <br />3,877 <br />- <br />51,693 <br />7.5% <br />Ten years of data will eventually be presented when available. <br />vii <br />