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REQUIRED SUPPLEMENTARY INFORMATION <br />Other Post-Employment Benefits Plan <br />Schedule of Funding Progress <br />Unfunded Unfunded <br />Actuarial Actuarial Actuarial Actuarial Liability as a <br />Valuation Accrued Value of Accrued Funded Covered Percentage of <br />Date Liability Plan Assets Liability Ratio Payroll Payroll <br />January 1, 2009 553,972$ -$ 553,972$ 0.00% 6,067,829$ 9.13% * <br />January 1, 2012 539,281$ -$ 539,281$ 0.00% 4,555,326$ 11.84% <br />* The January 1, 2009 actuary study required in the year of implementation. <br />91