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Exhibit 13 <br />Cabarrus County, North Carolina <br />Other Post Employment Benefits (OPEB) <br />Required Supplementary Information <br />Schedule of Funding Progress <br /> June 30, 2012 <br />Actuarial Covered <br />AccruedPayroll <br />ActuarialLiability (AAL)Unfundedfor YearUAAL as a <br />Actuarial Value of -Projected UnitAALFundedEnding on% of Covered <br />ValuationAssetsCredit (UAAL)RatioValuation DatePayroll <br />Date(a)(b)(b-a)(a/b)(c)((b-a)/c) <br />12/31/2005$ 17,505,771-$ $ 17,505,7710.0%21,611,231$ 81.0% <br />12/31/2007 21,441,875- 21,441,8750.0%25,327,869 84.7% <br />12/31/2008 25,198,592- 25,198,5920.0%31,224,203 80.7% <br />12/31/2011 27,978,569- 27,978,5690.0%34,588,322 80.9% <br />79 <br />