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Complete Report - Fayette County Government

Complete Report - Fayette County Government

.G EO RG IA WATER SYSTEM

.G EO RG IA WATER SYSTEM REQUIRED SUPPLEMENTARY INFORMATION - 61 -

Fayette County, Georgia Water System Required Supplementary Information Fayette County Employees Defined Benefit Pension Plan Schedule of Funding Progress Actuarial Accrued Liability UAALasa Actuarial (AAL) - Unfunded Percentage Actuarial Value Projected AAL Funded Covered of Covered Valuation of Assets Unit Credit (UAAL) Ratio Payroll Payroll Date (a) (b I ( b - a I (a / b) ( c ) [( b - al / c ) 1/1/2010 $ 15,311,443 $ 15,500,023 $ 188,580 98.78% $ 30,397,046 0.62% 1/1/2011 18,640,690 18,028,224 (612,466) 103.40% 31,434,837 -1.95% 1/1/2012 22,388,253 20,270,412 (2,117,841) 110.45% 31,009,475 -6.83% Other PostEmployment Benefits Plan Schedule of Funding Progress Actuarial Accrued Liability UAALas a Actuarial (AAL) - Unfunded Percentage Actuarial Value Projected AAL Funded Covered of Covered Valuation of Assets Unit Credit (UAAL) Ratio Payroll Payroll Date (a I ( b ) ( b - a I (a / b) ( c ) [(b-al/c] 1/1/2009 $ $ 1,451,450 $ 1,451,450 0.00% $ 32,700,000 4.44% 1/1/2011 2,197,298 2,197,298 0.00% 32,500,000 6.76% - 62 -

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