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cn1 <br />SCHEDULE B <br />THE HEALTH CARE PLAN OF CABARRUS COUNTY <br />ACCOUNTING INFORMATION IN ACCORDANCE WITH <br />GOVERNMENTAL ACCOUNTING STANDARDS BOARD <br />STATEMENT N0.43 AND 45 <br />Governmental Accounting Standards Board Statements 43 and 45 set forth certain items of <br />required supplementary information to be disclosed in the financial statements of the Plan and <br />the employer. <br /> Actuarial Accrued <br /> Achtarial Liability (AAL) Unfunded UAAL as a <br />Actuarial Value of Projected AAL Funded Covered Percentage of <br />Valuation Assets Unit Credit (UAAL) Ratio Payroll Covered Payroll <br />Date ~ ~ (b_a) a( /b) ~ ((b-a)1c) <br />12/31/2005 $ 0 $17,505,771 $17,505,771 0.0% $21,611,231 81.0% <br />12/31/2007 $ 0 $21,441,875 $21,441,875 0.0% $25,327,869 84.7% <br />Attachment number 1 <br />I -1 Page 303 of 320 <br />