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Actuarial SectionActuarial Section Based on Plan Year Ending December 31, 2015 Actuarial Value of Assets (AVA) (Funding Valuation): $39,338,018 Covered Payroll: $15,648,114 Amortization Period: 28.1 years Unfunded Liability: $15,781,214 Unfunded Liability per Member: $29,832 Funded Ratio: 71.4% Unfunded Amount (Funding Valuation) as a percent of Covered Payroll: 100.9% Active Members: 312 Inactive Members: 138 Annuitants: 79