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8.B. - Page 104 of 122 <br />Aggregate Funded Percentage under all plans is 65.6% ($105M aggregate total assets divided <br />by $160M aggregate total liabilities. <br />Unfunded Liabilities Where Discount Rate Is Increased/Decreased by 100 Points (i.e., 1 <br />percentage point): This information is set forth in the section of "Notes to Basic Financial <br />Statements" describing the pension plans under the heading "Sensitivity of Proportionate Share <br />of Net Pension Liability to Changes in the Discount Rate." It is sometimes provided separately <br />for each pension plan and other times only an aggregate number for all pension plans is given. <br />General Fund Spending by City: This information is found in the "Government Fund Financial <br />Statements" section of the CAFR in the "Statement of Revenue, Expenditures and Changes in <br />Fund Balances, Governmental Funds for the Year Ended ". <br />Appendix B-3 <br />330 <br />