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(e) The board shall certify to the city manager the normal contribution rate and the accrued liability contribution rate and every change made therein from time to time. (f) The aggregate employer contribution for any year shall be at least sufficient, when combined with the mount then held in the retirement account, to provide the benefits payable from the account during the current year. Sec. 30-157. Same-By employer. (a) The employer shall contribute annually an amount equal to the sum of the normal contribution and the accrued liability contribution if any. The normal contribution and the accrued liability contribution for any year shall be determined as percentages of the creditable compensation of the members for each year, such percentages being referred to, respectively, as the normal contribution rate and the accrued liability contribution rate. (b) The normal contribution rate shall be defined as the percentage of the total annual creditable compensation of the members that is represented by the annual normal cost required to provide the benefits of the system, other than any future adjustments as provided for in section 30-243, computed in accordance with the recognized actuarial principles on the basis of methods and assumptions approved by the board. (c) The accrued liability contribution rate shall be defined as the percentage of the total annual creditable compensation of the members that is represented by the level annual contribution necessary to amortize the then remaining unfunded accrued liability over a period not to exceed forty (40) years. The unfunded accrued liability at any particular time shall be determined, in accordance with recognized actuarial principles on the basis of methods and assumptions by the board as the excess, if any, of the then present value of benefits, including any adjustments as provided for in section 30-244, expected to be paid in the future to retired and not-yet-retired members of their beneficiaries over the sum of the value of the assets then held in the retirement account plus the then present value of the normal contributions expected to be made in the future by the employer. (d) The normal contribution rate and the accrued liability contribution rate shall be determined from the results of each valuation of the system using the actuarial basis adopted by the board and shall continue in force until a new valuation is made. The accrued liability contribution rote shall be adjusted each year based on the amount of adjustment approved by the city council for the year using the actuarial basis adopted by the board. (e) The board shall certify to the city manager the normal contribution rate, the accrued liability contribution rate, and every change made therein from time to time.