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6. Required Supplementary Informationuntitled - FinancialRepOf{b},pdf http.//WWW,l�,-alispe}},COm/fnance/document&/FinancialReportbl.pdf R,,EQ,".,U'IRED \ \\ SU'PPI'..EMENTA,R"Y ~ � :\{ �\ .� � � ® � . § �/ <�� «^ � ` « ° �jf � (�« :.»`~ .\ ``zy :� \ < ? �/�z <� ?� »\/ ?\ \z < : . .° < , » 2 . , ) < . : NI/ ^ \ \\\ » ` < < \ <, » > :\ \ <° , / \/y2. § \/ \ �� OHRI t ` \ \ < >° �§}<} \ > : z <\ ®� �§ ` \ ( / \ . ° y \ ° \ 2 ] \ j \ , { \ \ AN > « { of 178 3/7/7013 4.77 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf CITY OF KAI...ISPEI,,L,,, MONTANA SCHEDULE OF F'NG P'CjRESS -- 0171-1ER ST-EMPL0Y'MNay N,,',r HEAL 1`14CARE BENEFFTS Fisc/ I Year Ended Junc 30,2012 Becau,,se the year ended June 30, 2009 was the yeiir of transition fiv GASB Staternent No. 45, requirements of GASB Statement, No. 45 h4a...ve tx,,.xen iniplemented, prospectively. "I berefore, die Mow iflustration not refletct similar, informatik-,'m respective of years preceding June 30, 2009. Ilip iannual OPEB costs, the percentagge ofOPEB cost con tribmted to t/he plan, iind the net OPEB gati(m for June 30, 2012 fior the Retiree, Health Plan are as, fbilow4si.- NNUAL OPEB COST A�nnual Employe�r Year Annual OPEB Conthbution Peroo-ritage of OPEB Net OPEB Retiree Health Plan Ended Cost lim "Ft Cost Contributed ObIl ation 61,30/2009 $ 282,232 0 MX) $ 28,22,32 6/,30/2010 $ 282�232 0.00% $ 5,668,53 6/30/2011 $ 247,,,51 30.3% $ 734,256, 6 30/20,12 $ 247t5,11 $ 73,206 ...................... 29.6% $ 899,082 "Me Fwidewd status of the plian was as, )Ilows: SCHEDULE OF FUNDING PROGRESS Actuan"al Actuarial UAAL as a Actuarial Value, of Accrued UnfutvJed Percentage of 'Valuation Ass,,ets Liability (AAL) AAL(UAAL) Covere:d Govered Palyrol Retiree Medical Plan Date b a jj.��b Funded Ratio,," a b) P , roll " c a w b I / c 61W`1201111, $ - $ 2,,145,5,, 2,145,52-2 0 . M/0 Not Available Not Avat'lable, visl.n,ls, "A-4-J, . . .......... . .... There were no bemet"it changes t,iv, ttle 2011-2012 planyear. In 81 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf W# wl, NIP"/ %A I X V14 441 Of 0 40 4A, Oq 4A 04 OA iO4 A ff, 4 o I *01f, f`4 0`4 Jz� 46 M A 25 S11 Wk 0 0 ) 1f w", vi! Mom'mo of-w fy 10S, ff, 4M YEN RI, Vw 10y, 14m, j s', r`4 "T M rz 11S1 014 * N.' ' j1h, e f3 Nrt WI ;511 I g� I 121 fr U",f f�,i wf J IN 12 21 co f�mw, 2.1 >w !! u!oila fo U* Is 82 of 178 3/7/2013 4:22 PM