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State's <br />Proportionate <br />City's Share of <br />Proportionate the Net Pension <br />Share of Liability City's <br />Fiscal the Net Pension Associated with Covered <br />Year Liability the City Total Payroll <br />Ending (a)(b)(a+b)(c) <br />6/30/2024 0.0332 %1,228,966$ 31,779$ 1,260,745$ 2,813,539$ 43.7 %86.7 % <br />6/30/2023 0.0322 1,800,588 49,654 1,850,242 2,562,960 70.3 83.1 <br />6/30/2022 0.0303 2,399,770 70,380 2,470,150 2,270,505 105.7 76.7 <br />6/30/2021 0.0266 1,135,939 34,674 1,170,613 1,916,486 59.3 87.0 <br />6/30/2020 0.0272 1,630,764 50,397 1,681,161 1,942,203 84.0 79.0 <br />6/30/2019 0.0267 1,476,183 45,831 1,522,014 1,823,839 80.9 80.2 <br />6/30/2018 0.0256 1,420,183 - 1,420,183 1,679,073 84.6 79.5 <br />6/30/2017 0.0254 1,621,519 - 1,621,519 1,623,207 99.9 75.9 <br />6/30/2016 0.0259 2,102,952 - 2,102,952 1,570,420 133.9 68.9 <br />6/30/2015 0.0265 1,373,368 - 1,373,368 1,484,850 92.5 78.2 <br />Contributions in <br />Relation to the Contributions as <br />Statutorily Statutorily Contribution City's a Percentage of <br />Required Required Deficiency Covered Covered <br />Year Contribution Contribution (Excess)Payroll Payroll <br />Ending (a)(b)(a-b)(c)(b/c) <br />12/31/2024 224,067$ 224,067$ -$ 2,987,560$ 7.50 % <br />12/31/2023 203,588 203,588 - 2,714,506 7.50 <br />12/31/2022 178,034 178,034 - 2,373,789 7.50 <br />12/31/2021 145,120 145,120 - 1,934,938 7.50 <br />12/31/2020 152,742 152,742 - 2,036,563 7.50 <br />12/31/2019 144,815 144,815 - 1,930,863 7.50 <br />12/31/2018 129,021 129,021 - 1,720,280 7.50 <br />12/31/2017 122,840 122,840 - 1,637,867 7.50 <br />12/31/2016 120,641 120,641 - 1,608,547 7.50 <br />12/31/2015 114,922 114,922 - 1,532,293 7.50 <br />Liability as a <br />the Net Pension Payroll of the Total <br />Liability (a/c)Pension Liability <br />City of Orono, Minnesota <br />Required Supplementary Information <br />For the Year Ended December 31, 2024 <br />Net Position <br />Proportion of <br />Percentage of <br />as a PercentageCovered <br />City's <br />Proportionate <br />Share of the <br />Net Pension <br />Plan Fiduciary <br />City's <br />86 113