Finding F4
The County’s financial position with respect to UPL has worsened over the last decade.
Jury report: Planning for the Future: The Board of Supervisors' Approach to the Growing $220-Million Problem of Unfunded Pension Liabilities · PDF page 21
Permanent linkOfficial response
Nevada County Board of Supervisors
Partly disagrees: liabilities and assets grew while funded ratios remained approximately 67% versus 68%.
Read official response · PDF page 2The accepted dollar growth and disputed characterization of a worsened position are clearly separated. The response identifies funded-ratio calculations rather than merely denying the finding.
This review evaluates the response document. Implementation claims have not been independently verified.