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6.1. SR 06-03-2013
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6.1. SR 06-03-2013
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City Government
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SR
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6/13/2013
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CITY OF ELK RIVER,MINNESOTA <br /> REQUIRED SUPPLEMENTARY INFORMATION <br /> DECEMBER 31,2012 <br /> Elk River Fire Relief Pension Plan <br /> Schedule of Funding Progress <br /> Assets in <br /> Excess of Pension <br /> Actuarial Actuarial Actuarial (Unfunded) Benefit <br /> Valuation Value of Accrued Accrued Percentage Per Year <br /> Date Assets Liability Liability Funded of Service <br /> 12/31/10 $ 2,190,827 $ 2,398,067 $(207,240) 91.4% $ 5,091 <br /> 12/31/11 2,260,830 2,540,365 (279,535) 89.0% 5,091 <br /> 12/31/12 2,456,311 2,551,430 (95,119) 96.3% 5,091 <br /> Other Postemployment Benefits <br /> Schedules of Funding Progress <br /> Municipal Retiree Health Plan <br /> Unfunded UAAL as a <br /> Actuarial Actuarial Actuarial Actuarial Annual Percentage <br /> Valuation Value of Accrued Accrued Funded Covered of Covered <br /> Date Assets(a) Liability(b) Liability(b-a) Rate Payroll(c) Payroll((b-a)/c) <br /> 01/01/08 $ - $ 88,718 $ 88,718 0.00% $ 4,095,000 2.17% <br /> O1/01/11 - 908,610 908,610 0.00% 6,901,671 13.17% <br /> Utilities Retiree Health Plan <br /> Unfunded UAAL as a <br /> Actuarial Actuarial Actuarial Actuarial Annual Percentage <br /> Valuation Value of Accrued Accrued Funded Covered of Covered <br /> Date Assets(a) Liability(b) Liability(b-a) Rate Payroll(c) Payroll((b-a)/c) <br /> 01/01/08 $ - $ 56,892 $ 56,892 0.00% $ 2,300,000 2.47% <br /> O1/01/11 - 42,681 42,681 0.00% 2,286,547 1.87% <br /> I <br /> I <br /> 64 <br /> I <br /> i <br />
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