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CITY OF SAN LEANDRO <br />Required Supplemental Information <br />For the year ended June 30, 2015 <br /> <br /> <br />Schedule of Funding Progress – Other Post Retirement Benefit Plan <br /> <br />The Plans’ actuarial values, which differ from fair values, and funding progress over the most recent past <br />three years available, are set forth below at their actuarial valuation date of June 30: <br /> <br />Actuarial <br />Valuation <br />Date <br />Actuarial <br />Value of <br />Assets <br />(a) <br />Actuarial <br />Accrued <br />Liability (AAL) <br />Entry Age <br />(b) <br />Unfunded <br />AAL (UAAL) <br />(b-a) <br />Funded Ratio <br />(a/b) <br />Annual <br />Covered <br />Payroll <br />(c) <br />UAAL as a <br />Percentage of <br />Covered <br />Payroll <br />([b-a]/c) <br />6/30/2009 500,000$ 16,853,000$ 16,353,000$ 3%29,408,000$ 55.6% <br />6/30/2011 1,102,000 17,281,000 16,179,000 6%29,276,000 55.3% <br />6/30/2013 1,505,000 16,081,000 14,576,000 9%28,131,000 51.8% <br />94