Top Ten Cities with the highest Unfunded Actuarial Accrued Liability values.
Totalling $107,112,019,795.00
| Unfunded Actuarial Accrued Liability (UAAL) ? | Actuarial Accrued Liability (AAL) ? | Actual Value of Assets | Percentage Funded | Annual OPEB Cost (adjusted ARC/ADC amount) ? | Last Year's Actual Contributions & Subsidies | Percentage Funding to Actual | Assumed Return |
|---|---|---|---|---|---|---|---|
| City of NEW YORK Comprehensive Annual Financial Report 2011 | $79,000,002,560 | $82,000,003,072 | $3,000,000,512 | 3.7% | $10,494,993,408 | $1,572,871,936 | 15% | 4% |
| Reference: http://www.comptroller.nyc.gov/bureaus/acc/cafr-pdf/cafr2011.pdf | |||||||
| City of DETROIT Comprehensive Annual Financial Report 2011 | $4,982,355,243 | $5,006,422,871 | $24,067,628 | 0.5% | $328,197,249 | $166,334,051 | 50.7% | 4% |
| Reference: emma.msrb.org/ER548817-ER425535-ER827698.pdf | |||||||
| City of BOSTON - OPEB Trust Fund Plan Comprehensive Annual Financial Report 2011 | $4,684,972,032 | $4,684,972,032 | $0 | 0% | $283,576,992 | $232,667,008 | 82% | 5.3% |
| Reference: http://www.cityofboston.gov/auditing/pdfs/FY2011-CAFR.pdf | |||||||
| City of BOSTON - OPEB City Fund Comprehensive Annual Financial Report 2011 | $4,553,816,064 | $4,553,816,064 | $0 | 0% | $270,748,992 | $229,807,008 | 84.9% | 5.3% |
| Reference: http://www.cityofboston.gov/auditing/pdfs/FY2011-CAFR.pdf | |||||||
| City of SAN FRANCISCO Comprehensive Annual Financial Report 2011 | $4,400,000,000 | $4,400,000,000 | $0 | 0% | $374,214,016 | $126,829,000 | 33.9% | 0% |
| City of LOS ANGELES Comprehensive Annual Financial Report 2011 | $3,173,136,896 | $6,403,615,232 | $3,230,478,336 | 50.4% | $281,911,008 | $371,787,008 | 131.9% | 0% |
| City of HOUSTON Comprehensive Annual Financial Report 2012 | $1,984,000,000 | $1,984,000,000 | $0 | 0% | $183,204 | $30,755 | 16.8% | 4.5% |
| Reference: http://www.houstontx.gov/controller/cafr/cafr2012.pdf | |||||||
| City of SAN JOSE Comprehensive Annual Financial Report 2011 | $1,706,082,048 | $1,872,679,040 | $166,596,992 | 8.9% | $112,637,000 | $38,665,000 | 34.3% | 6.5% |
| Reference: http://www.sanjoseca.gov/archive.aspx?amid=&type=&adid=204 | |||||||
| City of AUSTIN Comprehensive Annual Financial Report 2012 | $1,499,465,000 | $1,499,465,000 | $0 | 0% | $134,082,000 | $24,223,000 | 18.1% | 4.2% |
| Reference: https://assets.austintexas.gov/financeonline/downloads/cafr/cafr2012.pdf | |||||||
| City of SAN DIEGO Comprehensive Annual Financial Report 2011 | $1,128,189,952 | $1,200,909,952 | $72,720,000 | 6.1% | $115,442,000 | $58,753,000 | 50.9% | 0% |