See Independent Auditors' Report and accompanying Notes to Required Supplementary Information. Proprotionate Share of the Net Pension Plan Fiduciary Proportion Proportionate Liability/(Asset) Net Position Fiscal of the Net Share of the as a Percentage as a Percentage Year Ending Pension Net Pension Covered of Covered of the Total Date Liability/(Asset) Liability/(Asset) Payroll Payroll Pension Liability 12/31/15 0.039638800% (973,637) $ 4,703,438 $ 20.70% 102.74% 12/31/16 0.039178290% 636,640 4,816,116 13.22% 98.20% Contributions in Relation to the Contributions Fiscal Contractually Contractually Contribution as a Percentage Year Ending Required Required Deficiency Covered of Covered Date Contributions Contributions (Excess) Payroll Payroll 12/31/15 379,514 $ 379,514 $ - $ 4,816,116 $ 7.88% 12/31/16 387,053 357,053 - 4,956,659 7.81% For the Year Ended December 31, 2016 VILLAGE OF GRAFTON WISCONSIN RETIREMENT SYSTEM For the Year Ended December 31, 2016 VILLAGE OF GRAFTON SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABLITY/(ASSET) - SCHEDULE OF EMPLOYER CONTRIBUTIONS - WISCONSIN RETIREMENT SYSTEM 92