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Required Supplementary Information (Continued) <br />For the Year Ended December 31, 2024 <br />City of Orono, Minnesota <br />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 0.2265 %2,979,538$ 113,579$ 3,093,117$ 3,136,102$ 95.0 %87.0 % <br />6/30/2023 0.2196 3,792,207 152,722 3,944,929 2,883,738 131.5 86.5 <br />6/30/2022 0.2234 9,721,486 424,580 10,146,066 2,713,224 358.3 70.5 <br />6/30/2021 0.2136 1,648,766 74,123 1,722,889 2,524,268 65.3 93.7 <br />6/30/2020 0.2173 2,864,247 - 2,864,247 2,453,352 116.7 87.2 <br />6/30/2019 0.2257 2,402,804 - 2,402,804 2,309,629 104.0 89.3 <br />6/30/2018 0.2170 2,312,996 - 2,312,996 2,237,340 103.4 88.8 <br />6/30/2017 0.2130 2,875,753 - 2,875,753 2,144,407 134.1 85.4 <br />6/30/2016 0.2180 8,748,719 - 8,748,719 2,078,460 420.9 63.9 <br />6/30/2015 0.2310 2,624,701 - 2,624,701 1,137,988 230.6 86.6 <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 597,752$ 597,752$ -$ 3,377,130$ 17.70 % <br />12/31/2023 546,390 546,390 - 3,086,949 17.70 <br />12/31/2022 460,205 460,205 - 2,600,029 17.70 <br />12/31/2021 462,202 462,202 - 2,611,311 17.70 <br />12/31/2020 455,708 455,708 - 2,574,623 17.70 <br />12/31/2019 411,298 411,298 - 2,426,539 16.95 <br />12/31/2018 370,490 370,490 - 2,286,975 16.20 <br />12/31/2017 354,408 354,408 - 2,187,704 16.20 <br />12/31/2016 340,380 340,380 - 2,101,111 16.20 <br />12/31/2015 333,041 333,041 - 2,055,809 16.20 <br />City's Percentage of Net Position <br />Liability (a/c)Pension Liability <br />Proportion of Covered as a Percentage <br />the Net Pension Payroll of the Total <br />Share of the <br />Net Pension <br />Liability as a Plan Fiduciary <br />Proportionate <br />City's <br />89 116