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Statement 12 <br />CITY OF LINO LAKES, MINNESOTA <br />SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT PLAN <br />December 31, 2009 <br />Actuarial UAAL as a <br />Actuarial Accrued Percentage <br />Actuarial Value of Liability Unfunded Funded Covered of Covered <br />Valuation Assets (AAL) AAL Ratio Payroll Payroll <br />Date (a) (b) (b -a) (a/b) (c) ((b -a) /c) <br />1/1/2008 $ $ 329,191 $ 329,191 $4,859,980 6.8% <br />66 <br />