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2014 CAFR
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2014 CAFR
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City of Roseville, Minnesota <br />REQUIRED SUPPLEMENATRY INFORMATION <br />SCHEDULE OF FUNDING PROGRESS <br />OTHER POSTEMPLOYNIENT BENEFITS PLAN <br />For the Fiscal Year Ended December 31. 2014 <br />Actuarial <br />Valuation <br />Date <br />Januaiy 1, 2008 <br />January 1, 2011 <br />Januaiy 1, 2014 <br />Unfunded <br />Actuarial Actuarial <br />Actuarial Accrued Accrued <br />Value of Asseta Liabllity (AAL)* Liability (IIAAL) <br />, 0 $ 1,833,845 $ 1,833,845 <br />� 0 $ 1,709,742 $ 1,709,742 <br />, 0 $ 1,772,661 $ 1,772,661 <br />* Using the projected unit credit actuarial pay cost method. <br />Schedule 4 <br />(Page 1 of 1) <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 />0% $ 10,706,122 16.6% <br />Note, the fiist OPEB actuarial valuation was conducted as of January 1, 200R. There is no data available <br />prior to the first valuation. <br />75 <br />
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