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2013 CAFR
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Actuarial <br />Valuation <br />Date <br />January l, 2008 <br />January 1, 2011 <br />CITY OF ROSEVILLE, MINNESOTA <br />Schedule of Funding Progress <br />Other Post-Employment Benefits Plan <br />Unfunded <br />Actuarial Actuarial <br />Actuarial Accrued Accrued <br />Value of Assets Liability (AAL)* Liability (UAAL) <br />$ 0 $ 1,833,845 $ 1,833,845 <br />$ 0 $ 1,709,742 $ 1,709,742 <br />* Using the projected unit credit actuarial pay cost method. <br />UAAL as <br />Annual a Percentage <br />Funded Covered of Annual <br />Ratio Payroll Covered Payroll <br />0% $ 9,528,355 19.2% <br />0% $ 10,169,482 16.8% <br />Note, the first OPEB actuarial valuation was conducted as of Januaiy 1, 2008. There is no data available <br />prior to the first valuation. <br />79 <br />
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