FY2016 CCDOA Financial Report as of 6302016.pdf - page 134

121
Clark County Department of Aviation
Clark County, Nevada
Schedule of Other Postemployment Benefits Funding Progress
Actuarial Accrued
UAAL as a
Actuarial
Liability (AAL)
Unfunded
Covered Percentage of
Actuarial
Value of Assets Entry Age Normal
AAL (UAAL)
Funded Ratio Payroll
Covered Payroll
Valuation Date
(a)
(b)
(b-a)
(a/b)
(c)
(b-a)/c
Self-funded/HPN
7/1/2008
-
$
60,047,814
$
60,047,814
$
-
$
77,526,127
$
77.5%
7/1/2010
-
95,469,098
95,469,098
-
76,755,580
124.4%
7/1/2012
-
109,026,574
109,026,574
-
75,184,165
145.0%
7/1/2014
-
109,694,274
109,694,274
-
79,827,835
137.4%
PEBP plan
7/1/2008
-
$
17,290,402
$
17,290,402
$
-
$
-
$
N/A*
7/1/2010
-
17,417,513
17,417,513
-
-
N/A*
7/1/2012
-
19,890,957
19,890,957
-
-
N/A*
7/1/2014
-
12,194,347
12,194,347
-
-
N/A*
* PEBP no longer has active employees effective 9/1/08.
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