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CITY OF ORONO <br />PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE <br />OF THE NET PENSION LIABILITY <br />DECEMBER 31, 2015 <br /> <br /> <br /> <br />(58) <br /> <br />GERF Schedule of the City’s Proportionate Share of the Net Pension Liability <br />Last Two Fiscal Years* <br />Measurement <br />Date 6/30/2015 <br />City’s Proportion of the Net Pension Liability 0.0265% <br />City’s Proportionate Share of the Net Pension Liability 1,373,368$ <br />City’s Covered-Employee Payroll 1,643,787$ <br />City’s Proportionate Share of the Net Pension Liability as a Percentage of Its <br /> Covered-Employee Payroll 83.55% <br />Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 78.20% <br />* The Amounts Presented for Each Fiscal Year were Determined as of 6/30. <br /> <br />PEPFF Schedule of the City’s Proportionate Share of the Net Pension Liability <br />Last Two Fiscal Years* <br />Measurement <br />Date 6/30/2015 <br />City’s Proportion of the Net Pension Liability 0.2310% <br />City’s Proportionate Share of the Net Pension Liability 2,624,701$ <br />City’s Covered-Employee Payroll 2,111,148$ <br />City’s Proportionate Share of the Net Pension Liability as a Percentage of Its <br /> Covered-Employee Payroll 124.33% <br />Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 86.61% <br />* The Amounts Presented for Each Fiscal Year were Determined as of 6/30.