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Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was...

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Kentucky County Employees Retirement System GASB Statements No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions as of June 30, 2018
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Page 1: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Teachers’ Retirement System of Oklahoma Accounting Disclosure Information as of June 30, 2013

Kentucky County Employees Retirement System GASB Statements No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions as of June 30, 2018

Page 2: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

May 6, 2019 Board of Trustees Kentucky Retirement Systems Perimeter Park West 1260 Louisville Road Frankfort, KY 40601 Subject: GASB 75 Reporting Information for Measurement Period Ending June 30, 2018 Dear Members of the Board: This report contains information for the Kentucky County Employees Retirement System (CERS) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 75, “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.” This information can be used by participating employers in financial reporting for fiscal years ending between (and including) June 30, 2018 and June 30, 2019. The information provided herein was prepared for the purpose of assisting the Kentucky Retirement Systems (KRS) and participating employers in compliance with the financial reporting and disclosure requirements of GASB Statement No. 75. The liability calculations presented in this report were performed for the purpose of satisfying the requirements of GASB Nos. 74 and 75 and are not applicable for other purposes, such as determining the plans’ funding requirements. The plan’s liability for other purposes may produce significantly different results. This report may be provided to parties other than the Board of Trustees of the Kentucky Retirement Systems only in its entirety and only with the permission of the Board. GRS is not responsible for unauthorized use of this report. The total OPEB liability, net OPEB liability, and sensitivity information shown in this report are based on an actuarial valuation performed as of June 30, 2017. The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using generally accepted actuarial principles. There have been no changes in actuarial assumptions since June 30, 2017 (other than the blended discount rate used to calculate the Total OPEB liability). However, during the 2018 legislative session, House Bill 185 was enacted, which updated the benefit provisions for active members who die in the line of duty. The system shall now pay 100% of the insurance premium for spouses and children of all active members who die in the line of duty. The Total OPEB liability as of June 30, 2018 is determined using these updated benefit provisions. It is our opinion that this procedure is reasonable, appropriate, and complies with applicable requirements under GASB Statement No. 74 and No. 75.

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Members of the Board May 6, 2019 Page 2

This report provides the Collective OPEB Amounts under GASB Statement No. 75, which will be allocated to employers participating in the CERS Non-Hazardous and Hazardous Systems. The proportionate share of the Collective OPEB Amounts for employers that participate in these cost-sharing multiple employer systems maintained by KRS are provided in an appendix to this report. The fully-insured premiums KRS pays for the Kentucky Employees’ Health Plan are blended rates based on the combined experience of active and retired members. Because the average cost of providing health care benefits to retirees under age 65 is higher than the average cost of providing health care benefits to active employees, there is an implicit employer subsidy for the non-Medicare eligible retirees. GASB 75 requires that the liability associated with this implicit subsidy be included in the calculation of the Total OPEB Liability. This report is based upon information, furnished to us by the Retirement System, which includes benefit provisions, membership information, and financial data. We did not audit this data and information, but we did apply a number of tests and concluded that it was reasonable and consistent. GRS is not responsible for the accuracy or completeness of the information provided by the Retirement System. This report complements the GASB 74 accounting valuation report as of June 30, 2018, which was provided to KRS for plan accounting purposes, and the June 30, 2017 actuarial valuation, which was provided for plan funding purposes. Together, these reports should be considered as a complete report for the measurement period that ended June 30, 2018. Please see the GASB 74 accounting valuation report as of June 30, 2018 for additional discussion of accounting information and the actuarial valuation report for information regarding the nature of actuarial calculations, participant data, economic and demographic assumptions, and benefit provisions. Based on guidance issued by GASB in connection with GASB Statement No. 75, the 1% of pay member contributions for Tier 2 and Tier 3 members to a 401(h) subaccount is considered as an OPEB asset. As a result, the reported fiduciary net position includes these 401(h) assets. Additionally, these member contributions and associated investment income are included in the reconciliation of the fiduciary net position. Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; increases or decreases expected as part of the natural operation of the methodology used for these measurements; and changes in plan provisions or applicable law.

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Members of the Board May 6, 2019 Page 3

To the best of our knowledge, this report is complete and accurate and is in accordance with generally recognized actuarial practices and methods. Mr. Newton, Mr. White, and Mr. Riazi are Enrolled Actuaries. All four of the undersigned are independent actuaries and members of the American Academy of Actuaries and meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion herein. They are also experienced in performing valuations for large public retirement systems. Respectfully submitted, Gabriel, Roeder, Smith & Company Joseph P. Newton, FSA, EA, MAAA Daniel J. White, FSA, EA, MAAA Senior Consultant Senior Consultant

Janie Shaw, ASA, MAAA Mehdi Riazi, FSA, EA, MAAA Consultant Consultant

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Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2018

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Table of Contents

Page

Section 1 Discussion ...................................................................................................................... 2

Section 2 Accounting Exhibits ....................................................................................................... 7

Appendix A Collective OPEB Amounts-CERS Non-Hazardous

Appendix B Collective OPEB Amounts-CERS Hazardous

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SECTION 1

DISCUSSION

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Kentucky County Employees Retirement System

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Discussion

Accounting Standards GASB Statement No. 75 replaces the requirements of Statements No. 45, Accounting and Financial Reporting by Employers for Postemployments Benefits Other Than OPEBs, as amended, and No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, for OPEB. The following discussion provides a summary of the information that is required to be disclosed under this new accounting standard. A number of these disclosure items are provided in this report. However, certain information, such as notes regarding accounting policies and investments, is not included in this report. As a result, the employers are responsible for preparing and disclosing the non-actuarial information needed to comply with these accounting standards. Much of this additional information can be readily obtained from KRS’s 2018 Comprehensive Annual Financial Report.

Measurement of the Net OPEB Liability The net OPEB liability is the total OPEB liability, less the amount of the plan’s fiduciary net position. In actuarial terms, this is analogous to the accrued liability as measured using the individual entry age normal actuarial cost method less the market value of assets (not the smoothed actuarial value of assets in the actuarial valuations based on the Board’s adopted assumptions and methods). The total OPEB liability, net OPEB liability, and sensitivity information shown in this report are based on an actuarial valuation performed as of June 30, 2017. The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using generally accepted actuarial principles. There have been no changes in actuarial assumptions since June 30, 2017 (other than the blended discount rate used to calculate the Total OPEB liability). However, during the 2018 legislative session, House Bill 185 was enacted, which updated the benefit provisions for active members who die in the line of duty. The system shall now pay 100% of the insurance premium for spouses and children of all active members who die in the line of duty. The Total OPEB liability as of June 30, 2018 is determined using these updated benefit provisions. It is our opinion that this procedure is reasonable, appropriate, and complies with applicable requirements under GASB Statement Nos. 74 and 75. GASB Statement No. 75 states the employer contributions made to the OPEB plan subsequent to the measurement date and before the end of the employer’s reporting period should be reported as a deferred outflow of resources. The information contained in this report does not incorporate any payroll related employer contributions made subsequent to the measurement date of June 30, 2018. The single discount rates of 5.85% for Non-Hazardous and 5.97% for Hazardous were used to measure the total OPEB liability as of June 30, 2018. The single discount rate is based on the expected rate of return on OPEB plan investments of 6.25% and a municipal bond rate of 3.62%, as reported in Fidelity Index’s “20-Year Municipal GO AA Index” as of June 30, 2018. Future contributions are projected in accordance with the Board’s current funding policy, which includes the requirement that each participating employer in the System contribute the actuarially determined contribution rate, which is determined using a closed funding period (25 years as of June 30, 2018) and the actuarial assumptions and methods adopted by the Board of Trustees. Current assets, future contributions, and investment earnings are projected to be

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3

sufficient to pay the projected benefit payments from the retirement system. However, the cost associated with the implicit employer subsidy is not currently being included in the calculation of the System’s actuarial determined contributions, and it is our understanding that any cost associated with the implicit subsidy will not be paid out of the System’s trust. Therefore, the municipal bond rate was applied to future expected benefit payments associated with the implicit subsidy.

Methodology for Proportionate Shares The proportionate share of the Collective OPEB Amounts for employers that participate in CERS Non-Hazardous and Hazardous Systems are provided in an appendix to this report. The allocation of the employers’ proportionate share of the Net OPEB Liability and OPEB Expense was determined using the employers’ actual contributions for FY 2018. This method is expected to be reflective of the employers’ long-term contribution effort as well as be transparent to individual employers and their external auditors.

Summary of Population Statistics The total OPEB liability described in this report is based on the plan membership as of June 30, 2017:

Membership Status Non-Hazardous Hazardous

(1) (2)

Inactive plan members currently

receiving benefits: 33,481 6,341

Inactive plan members entitled to

but no yet receiving benefits: 8,230 450

Active plan members: 81,891 9,486

Total plan members: 123,602 16,277 Note, the membership counts for the health insurance plans are different than the membership counts for the retirement fund due to differences in vesting provisions and the coordination of delivery of health insurance benefits to members that have earned service in more than one system maintained by KRS.

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Recognition of Deferred Outflows and Inflows of Resources According to paragraph 86 of GASB Statement No. 75, differences between expected and actual experience and changes in assumptions are recognized in OPEB expense using a systematic and rational method over a closed period equal to the average of the expected remaining service lives of all employees that are provided with OPEB through the OPEB plan (active employees and inactive members) determined as of the beginning of the measurement period. At the beginning of the 2018 fiscal year, the expected remaining service lives of all employees was the following for each retirement system and the average of the expected remaining service lives for purposes of recognizing the applicable deferred outflows and inflows of resources established in the 2018 fiscal year.

Development of the Average Expected

Remaining Service Life Non-Hazardous Hazardous

(1) (2)

Total expected remaining service lives of all

employees (years): 778,973 74,037

Total plan members: 123,602 16,277

Average expected remaining service life (years): 6.30 4.55

Additionally, differences between projected and actual earnings on OPEB plan investments should be recognized in OPEB expense using a systematic and rational method over a closed five-year period. For this purpose, the deferred outflows and inflows of resources are recognized in the OPEB expense as a level dollar amount over the closed period identified above.

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Implicit Subsidy

GASB Statements No. 75 and No. 68 are conceptually very similar in terms of the liability which is recognized on the balance sheet, the expense calculation, and the corresponding deferred outflows and inflows of resources. The main differences between the standards are related to the differences between pension and health care benefits. In particular, there is a concept referred to as the “implicit subsidy” that applies to health plans which utilize a blended premium, which has no counterpart in GASB Statement No. 68. The “implicit” or “hidden” subsidy refers to the difference between the underlying retiree claims costs and the overall health care premiums paid on behalf of retirees. By “overall”, we mean the combined employer and retiree portions of the premiums. GASB defines the employer provided OPEB benefit as the difference between the underlying claims costs (or age-adjusted premiums) and the premium contributions made by retirees. If the overall premiums for retirees were developed solely on the claims experience of the retirees, there would be no implicit subsidy and the employer portion of the overall retiree premiums would coincide with GASB’s definition of the OPEB benefit. However, the fully-insured premiums KRS pays for the Kentucky Employees’ Health Plan are blended rates based on the combined experience of active and retired members. Because the average cost of providing health care benefits to retirees under age 65 is higher than the average cost of providing health care benefits to all participants, there is an implicit employer subsidy for the non-Medicare eligible retirees. This is important because the retiree health insurance trust is used to pay the employers’ portion of the blended premiums, not the employers’ portion of the underlying retiree claims costs. In order to account for the employer provided OPEB benefit, as it’s defined by GASB, the payments made by the retiree health insurance trust need to be adjusted to reflect the implicit subsidy (the difference between the retiree claims and the overall premiums). Similarly, the employer contributions need to be adjusted to reflect the cost of the implicit subsidy. It’s important to keep in mind that the implicit subsidy is an employer contribution. Because the implicit subsidy does not pass through the trust, it is considered a benefit payment that was paid “as it came due”. For plans that use a blended premium structure, Illustrations B1-1 and B1-2 of Implementation Guide No. 2017-3 describe how a portion of the payments made on behalf of the active employees should be reclassified as benefit payments for retiree healthcare to reflect the retirees’ underlying claims costs. Adjusting the explicit health care costs for active employees and retirees by the implicit subsidy estimates provided in this report is equivalent to the reclassification described in the Implementation Guide. To summarize, the distributions from the retiree health insurance trust pay the employers’ portion of the blended premiums, not the employers’ portion of the underlying retiree claims costs. As a result, the benefit payments and contribution amounts disclosed for GASB Statement No. 74 and 75 purposes need to include an adjustment related to the implicit subsidy. Participating employers should adjust their contributions by the implicit subsidy in order to determine the total employer contribution for GASB Statement No. 75 purposes. This adjustment is needed for contributions made during the measurement period and also for the purpose of the deferred outflow related to contributions made after the measurement date. The appendices in this report provide each employer’s implicit subsidy for the measurement period and each employer’s implicit subsidy for the year ending June 30, 2018.

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SECTION 2

ACCOUNTING EXHIBITS

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Kentucky County Employees Retirement System

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Exhibit 1

Schedule of the Employers’ Net OPEB Liability as of June 30, 2018 ($ in thousands)

System

Total

OPEB

Liability

Plan

Fiduciary Net

Position

Employers'

Net OPEB

Liability (Asset)

Plan Fiduciary

Net Position as a

Percentage of

the Total

OPEB Liability

Covered

Payroll1

Net OPEB Liability

as a Percentage

of Covered

Payroll

(1) (2) (3) (4) (5) (6) (7)

CERS Non-Hazardous System 4,189,606$ 2,414,126$ 1,775,480$ 57.62% 2,570,156$ 69.08%

CERS Hazardous System 1,993,941$ 1,280,982$ 712,959$ 64.24% 588,526$ 121.14%

Note:1 Based on derived compensation for fi sca l year ending 2018 us ing the provided employer contribution information.

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Exhibit 2

Development of Single Discount Rate at June 30, 2018

CERS

Non-Hazardous

CERS

Hazardous

Single Discount Rate 5.85% 5.97%

Long-Term Expected Rate of Return 6.25% 6.25%

Long-Term Municipal Bond Rate1 3.62% 3.62%

1 Fixed-income municipal bonds with 20 years to maturi ty that include only federa l ly tax-exempt municipa l bonds as

reported in Fidel i ty Index’s “20-Year Municipal GO AA Index” as of June 30, 2018.

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Exhibit 3

Schedule of Changes in the Employers’ Net OPEB Liability for the Measurement Period Ending June 30, 2018

($ in thousands)

Change in the Net OPEB Liability CERS Non-Hazardous CERS Hazardous

(1) (2) (3)

Total OPEB liability

Service Cost 122,244$ 33,948$

Interest 242,048 118,009

Benefit Changes 4,306 484

Difference between actual and expected experience (240,568) (100,348)

Assumption Changes (4,876) (2,500)

Benefit Payments1(156,426) (71,325)

Net Change in Total OPEB Liability (33,272) (21,732)

Total OPEB Liability - Beginning 4,222,878 2,015,673

Total OPEB Liability - Ending (a) 4,189,606$ 1,993,941$

Plan Fiduciary Net Position

Contributions - Employer2 145,809$ 51,615$

Contributions - Member 10,825 2,173

Benefit Payments1 (156,426) (71,325)

Net Investment Income 202,068 109,854

Administrative Expense (761) (376)

Other475 40

Net Change in Plan Fiduciary Net Position 201,590 91,981

Plan Fiduciary Net Position - Beginning 2,212,536 1,189,001

Plan Fiduciary Net Position - Ending (b) 2,414,126$ 1,280,982$

Net OPEB Liability - Ending (a) - (b) 1,775,480 712,959

Plan Fiduciary Net Position as a Percentage of

the Total OPEB Liability 57.62% 64.24%

Covered Payroll3 2,570,156$ 588,526$

Net OPEB Liability as a Percentage of

Covered Payroll 69.08% 121.14%

4 Northern Trust Settlement

Measurement Period

Ending June 30, 2018

1 Includes expected benefi ts due to the impl ici t subs idy for members under age 65. 1 Benefi t payments are a lso offset by insurance premiums received from reti rees and by Medicare Drug Reimbursements .

2 Includes expected benefi ts due to the impl ici t subs idy for members under age 65.3 Based on derived compensation for fi sca l year ending 2018 us ing the provided employer insurance contribution information.

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Exhibit 4

Schedule of the Employers’ Contributions for the Measurement Period Ending June 30, 2018

($ in thousands)

System

Actuarially

Determined

Contribution1

Total Employer

Contributions2

Contribution

Deficiency

(Excess)

Covered Employee

Payroll3

Actual Contributions

as a Percentage

of Covered Payroll

(1) (2) (3) (4) (5) (6)

CERS Non-Hazardous System 120,797$ 124,619$ (3,822)$ 2,570,156$ 4.85%

CERS Hazardous System 55,027$ 56,002$ (975)$ 588,526$ 9.52%

Note:

3 Based on derived compensation for fi sca l year ending 2018 us ing the provided employer insurance contribution information.

1 Actuaria l ly determined contribution for fi sca l year ending 2018 is based on the contribution rate ca lculated with the the June 30, 2016 actuaria l va luation.

2 Employer contributions do not include the expected impl ici t subs idy included in exhibi t 3.

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Notes to Schedule of Employers’ Contributions

The actuarially determined contribution rates effective for fiscal year ending 2018 that are documented in the schedule on the previous pages are calculated as of June 30, 2016. Based on the June 30, 2016 actuarial valuation report (produced by the prior actuary), the actuarial methods and assumptions used to calculate these contribution rates are below:

Item CERS Non-Hazardous CERS Hazardous

Determined by the Actuarial Valuation as of:

June 30, 2016

June 30, 2016

Actuarial Cost Method: Entry Age Normal Entry Age Normal

Asset Valuation Method: 20% of the difference between the market value of assets and the expected actuarial value of assets is recognized

20% of the difference between the market value of assets and the expected actuarial value of assets is recognized

Amortization Method: Level Percent of Pay Level Percent of Pay

Amortization Period: 27 Years, Closed 27 Years, Closed

Payroll Growth Rate: 4.00% 4.00%

Investment Return: 7.50% 7.50%

Inflation: 3.25% 3.25%

Salary Increases: 4.00%, average 4.00%, average

Mortality: RP-2000 Combined Mortality Table, projected to 2013 with Scale BB (set back 1 year for females)

RP-2000 Combined Mortality Table, projected to 2013 with Scale BB (set back 1 year for females)

Healthcare Trend Rates (Pre-65)

Initial trend starting at 7.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 5 years.

Initial trend starting at 7.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 5 years.

Healthcare Trend Rates (Post-65)

Initial trend starting at 5.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 2 years.

Initial trend starting at 5.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 2 years.

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Exhibit 5

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Trend Rate ($ in thousands)

Table 1. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate

System

1.00% Decrease

(4.85% for Non-Hazardous)

(4.97% for Hazardous)

Current Discount Rate

(5.85% for Non-Hazardous)

(5.97% for Hazardous)

1.00% Increase

(6.85% for Non-Hazardous)

(6.97% for Hazardous)

(1) (2) (3) (4)

CERS Non-Hazardous System 2,306,064$ 1,775,480$ 1,323,520$

CERS Hazardous System 991,049$ 712,959$ 490,342$

Table 2. Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rate

System

1.00%

Decrease

Current Healthcare Cost

Trend Rate

1.00%

Increase

(1) (2) (3) (4)

CERS Non-Hazardous System 1,321,863$ 1,775,480$ 2,310,165$

CERS Hazardous System 485,560$ 712,959$ 994,603$

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Exhibit 6

Components of Aggregate OPEB Expense (Measurement Date of June 30, 2018)

Component CERS Non-Hazardous CERS Hazardous

(1) (2) (3)

1. Total service cost: 122,244,180$ 33,948,419$

2. Interest on total OPEB liability: 242,048,423 118,008,618

3. Current-period benefit changes: 4,305,893 483,840

4. Member contributions: (10,825,631) (2,173,465)

5. Projected earnings on plan investments: (138,268,542) (73,754,064)

6. Administrative expense: 761,360 376,182

7. Other: (75,015) (40,101)

8. Recognition of deferred outflows/ 42,831,184 62,988,887

(inflows) due to liabilities:1

9. Recognition of deferred outflows/

(inflows) due to assets:2(36,511,919) (20,186,555)

10. Total Aggregate OPEB Expense: 226,509,933$ 119,651,761$

1 Liability experience and assumption changes.2 Difference between projected and actual investment experience.

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Exhibit 7a

Summary of Collective Deferred Outflows and Inflows of Resources Arising from Current and Prior Reporting Periods for the CERS Non-Hazardous Retirement System

Differences Between Expected and Actual Liability Experience

Deferred Increase/(Decrease) in OPEB Expense Arising from the Recognition

Original Outflow/(Inflow) Recognition of the Effects of Differences Between Expected and Actual Liability Experience

Year Outflow/(Inflow) as of June 30, 2018 Period (Years) 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Thereafter

2016-2017 (6,641,137) (4,526,125) 6.28 (1,057,506) (1,057,506) (1,057,506) (1,057,506) (1,057,506) (296,101) -

2017-2018 (240,567,903) (202,382,522) 6.30 (38,185,381) (38,185,381) (38,185,381) (38,185,381) (38,185,381) (38,185,381) (11,455,617)

(206,908,647) (39,242,887) (39,242,887) (39,242,887) (39,242,887) (39,242,887) (38,481,482) (11,455,617)

Differences Between Projected and Actual Earnings on OPEB Plan InvestmentsDeferred Increase/(Decrease) in OPEB Expense Arising from the Recognition of the Effects

Original Outflow/(Inflow) Recognition of Differences Between Projected and Actual Earnings on OPEB Plan Investments

Year Outflow/(Inflow) as of June 30, 2018 Period (Years) 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Thereafter

2016-2017 (118,759,618) (71,255,770) 5.00 (23,751,924) (23,751,924) (23,751,924) (23,751,922) - - -

2017-2018 (63,799,976) (51,039,981) 5.00 (12,759,995) (12,759,995) (12,759,995) (12,759,995) (12,759,996) - -

(122,295,751) (36,511,919) (36,511,919) (36,511,919) (36,511,917) (12,759,996) - -

Effects of Changes of AssumptionsDeferred Increase/(Decrease) in OPEB Expense Arising from the

Original Outflow/(Inflow) Recognition Recognition of the Effects of Changes of Assumptions

Year Outflow/(Inflow) as of June 30, 2018 Period (Years) 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Thereafter

2016-2017 520,285,809 354,589,691 6.28 82,848,059 82,848,059 82,848,059 82,848,059 82,848,059 23,197,455 -

2017-2018 (4,876,122) (4,102,134) 6.30 (773,988) (773,988) (773,988) (773,988) (773,988) (773,988) (232,194)

350,487,557 82,074,071 82,074,071 82,074,071 82,074,071 82,074,071 22,423,467 (232,194)

Page 20: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2018

15

Exhibit 7b

Summary of Collective Deferred Outflows and Inflows of Resources Arising from Current and Prior Reporting Periods

for the CERS Hazardous Retirement System

Differences Between Expected and Actual Liability ExperienceDeferred Increase/(Decrease) in OPEB Expense Arising from the Recognition

Original Outflow/(Inflow) Recognition of the Effects of Differences Between Expected and Actual Liability Experience

Year Outflow/(Inflow) as of June 30, 2018 Period (Years) 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Thereafter

2016-2017 (2,470,531) (1,382,191) 4.54 (544,170) (544,170) (544,170) (293,851) - - -

2017-2018 (100,347,664) (78,293,232) 4.55 (22,054,432) (22,054,432) (22,054,432) (22,054,432) (12,129,936) - -

(79,675,423) (22,598,602) (22,598,602) (22,598,602) (22,348,283) (12,129,936) - -

Differences Between Projected and Actual Earnings on OPEB Plan InvestmentsDeferred Increase/(Decrease) in OPEB Expense Arising from the Recognition of the Effects

Original Outflow/(Inflow) Recognition of Differences Between Projected and Actual Earnings on OPEB Plan Investments

Year Outflow/(Inflow) as of June 30, 2018 Period (Years) 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Thereafter

2016-2017 (64,833,532) (38,900,120) 5.00 (12,966,706) (12,966,706) (12,966,706) (12,966,708) - - -

2017-2018 (36,099,247) (28,879,398) 5.00 (7,219,849) (7,219,849) (7,219,849) (7,219,849) (7,219,851) - -

(67,779,518) (20,186,555) (20,186,555) (20,186,555) (20,186,557) (7,219,851) - -

Effects of Changes of AssumptionsDeferred Increase/(Decrease) in OPEB Expense Arising from the

Original Outflow/(Inflow) Recognition Recognition of the Effects of Changes of Assumptions

Year Outflow/(Inflow) as of June 30, 2018 Period (Years) 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Thereafter

2016-2017 391,061,269 218,787,583 4.54 86,136,843 86,136,843 86,136,843 46,513,897 - - -

2017-2018 (2,499,561) (1,950,207) 4.55 (549,354) (549,354) (549,354) (549,354) (302,145) - -

216,837,376 85,587,489 85,587,489 85,587,489 45,964,543 (302,145) - -

Page 21: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2018

16

Exhibit 8

Statement of Collective Deferred Outflows and Inflows of Resources to be recognized in Future OPEB Expense by Year

Period

CERS Non-

Hazardous CERS Hazardous

(1) (2) (3)

1. Fiscal Year + 1 6,319,265$ 42,802,332$

2. Fiscal Year + 2 6,319,265 42,802,332

3. Fiscal Year + 3 6,319,267 3,429,703

4. Fiscal Year + 4 30,071,188 (19,651,932)

5. Fiscal Year + 5 (16,058,015) -

6. Thereafter (11,687,811) -

7. Total 21,283,159$ 69,382,435$

Page 22: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

APPENDIX A

COLLECTIVE OPEB AMOUNTS – CERS NON-HAZARDOUS SYSTEM

Page 23: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

20025 JUDL ADM OFF OF THE COURT 2.346067% 2.433632% 2,733,016 497,129 3,230,145 41,653,953 54,101,807 31,050,656 31,011,780 54,198,010 5,314,075 (284,360) 5,029,715 - 5,029,715 671,963 39931 JEFFERSON CO CLERK 0.345488% 0.350650% 402,471 73,209 475,680 6,134,071 7,967,175 4,572,601 4,566,876 7,981,342 782,565 (21,265) 761,300 - 761,300 98,955 39932 JEFFERSON CO SHERIFF 0.080005% 0.081755% 93,201 16,953 110,154 1,420,473 1,844,967 1,058,882 1,057,556 1,848,247 181,219 (6,403) 174,816 - 174,816 22,915 39933 KENTON CO COURT CLERK 0.047441% 0.051621% 55,266 10,053 65,319 842,306 1,094,020 627,891 627,105 1,095,965 107,459 (12,171) 95,288 - 95,288 13,588 39934 KENTON CO SHERIFF 0.020163% 0.018438% 23,488 4,273 27,761 357,990 464,972 266,861 266,527 465,798 45,671 4,159 49,830 - 49,830 5,775 39935 CAMPBELL COUNTY CLERK 0.036454% 0.037805% 42,467 7,725 50,192 647,234 840,653 482,476 481,872 842,147 82,572 (4,393) 78,179 - 78,179 10,441 39936 CAMPBELL CO SHERIFF 0.015228% 0.014382% 17,740 3,227 20,967 270,370 351,167 201,546 201,293 351,792 34,493 1,924 36,417 - 36,417 4,362 39937 FAYETTE CO CLERK 0.138138% 0.135898% 160,922 29,271 190,193 2,452,613 3,185,551 1,828,283 1,825,994 3,191,215 312,896 2,968 315,864 - 315,864 39,566 39938 FAYETTE CO SHERIFF 0.078470% 0.079704% 91,413 16,628 108,041 1,393,219 1,809,568 1,038,566 1,037,266 1,812,786 177,742 (4,994) 172,748 - 172,748 22,475 39939 DAVIESS CO CLERK 0.043562% 0.042814% 50,747 9,231 59,978 773,435 1,004,568 576,552 575,830 1,006,354 98,672 1,047 99,719 - 99,719 12,477 39940 DAVIESS CO SHERIFF 0.006691% 0.006606% 7,795 1,418 9,213 118,797 154,299 88,557 88,446 154,573 15,156 81 15,237 - 15,237 1,916 39941 PIKE CO CLERK 0.022229% 0.020528% 25,895 4,710 30,605 394,671 512,615 294,205 293,837 513,526 50,351 4,050 54,401 - 54,401 6,367 39942 PIKE CO SHERIFF 0.028225% 0.026864% 32,880 5,981 38,861 501,129 650,887 373,563 373,096 652,044 63,932 3,014 66,946 - 66,946 8,084 39943 HARDIN COUNTY CLERK OFFIC 0.046723% 0.045891% 54,430 9,901 64,331 829,558 1,077,462 618,388 617,614 1,079,378 105,832 1,202 107,034 - 107,034 13,382 39944 HARDIN COUNTY SHERIFF 0.017066% 0.016590% 19,881 3,616 23,497 303,003 393,553 225,872 225,589 394,253 38,656 898 39,554 - 39,554 4,888 39945 WARREN COUNTY CLERKS OFF 0.042851% 0.042201% 49,919 9,080 58,999 760,811 988,172 567,141 566,431 989,929 97,062 801 97,863 - 97,863 12,273 39946 WARREN COUNTY SHERIFF 0.073634% 0.080604% 85,779 15,603 101,382 1,307,357 1,698,047 974,560 973,340 1,701,067 166,788 (20,177) 146,611 - 146,611 21,090 39947 BOONE COUNTY CLERK 0.045260% 0.044374% 52,725 9,591 62,316 803,582 1,043,725 599,025 598,275 1,045,581 102,518 1,378 103,896 - 103,896 12,963 39948 BOONE COUNTY SHERIFF 0.013998% 0.018584% 16,306 2,966 19,272 248,532 322,803 185,266 185,034 323,377 31,707 (12,527) 19,180 - 19,180 4,009 39949 CHRISTIAN COUNTY CLERK 0.020991% 0.020732% 24,453 4,448 28,901 372,691 484,066 277,820 277,472 484,927 47,547 234 47,781 - 47,781 6,012 39950 CHRISTIAN COUNTY SHERIFF 0.067726% 0.068455% 78,896 14,351 93,247 1,202,462 1,561,805 896,367 895,245 1,564,582 153,406 (3,415) 149,991 - 149,991 19,398 39951 MADISON COUNTY CLERK 0.035635% 0.037255% 41,513 7,551 49,064 632,692 821,766 471,636 471,046 823,227 80,717 (5,092) 75,625 - 75,625 10,207 39952 MADISON COUNTY SHERIFF 0.010325% 0.010762% 12,028 2,188 14,216 183,318 238,101 136,653 136,482 238,524 23,387 (1,389) 21,998 - 21,998 2,957 39961 BULLITT COUNTY CLERK 0.037643% 0.036237% 43,852 7,977 51,829 668,344 868,072 498,212 497,589 869,615 85,265 2,929 88,194 - 88,194 10,782 39962 BULLITT CO SHERIFF 0.042360% 0.023676% 49,347 8,976 58,323 752,093 976,849 560,643 559,941 978,586 95,950 48,876 144,826 - 144,826 12,133 014A BRECKINRIDGE CO ATTORNEY 0.000559% 0.000565% 651 118 769 9,925 12,891 7,398 7,389 12,914 1,266 (28) 1,238 - 1,238 160 A051 HENDERSON CO TOURIST COMM 0.003399% 0.002932% 3,960 720 4,680 60,349 78,383 44,986 44,930 78,522 7,699 1,171 8,870 - 8,870 974 A073 HOUSING AUTH OF PADUCAH 0.043818% 0.044819% 51,045 9,285 60,330 777,980 1,010,471 579,940 579,214 1,012,268 99,252 (3,620) 95,632 - 95,632 12,550 A113 MORGANFIELD HOUSING AUTH 0.001834% 0.001855% 2,137 389 2,526 32,562 42,293 24,273 24,243 42,368 4,154 (96) 4,058 - 4,058 525 A156 CITY OF ANCHORAGE 0.017627% 0.016772% 20,534 3,735 24,269 312,964 406,490 233,297 233,005 407,213 39,927 1,896 41,823 - 41,823 5,049 AB19 BELLEVUE/DAYTON FIRE 0.001330% 0.001253% 1,549 282 1,831 23,614 30,671 17,603 17,581 30,725 3,013 176 3,189 - 3,189 381 B008 BURLINGTON FIRE PRO DIST 0.001793% 0.001757% 2,088 380 2,468 31,834 41,348 23,731 23,701 41,421 4,061 57 4,118 - 4,118 514 B010 HOUSING AUTHORITY OF CATLETTSBURG 0.008760% 0.008918% 10,205 1,856 12,061 155,532 202,011 115,940 115,795 202,370 19,842 (612) 19,230 - 19,230 2,509 B015 CITY OF HILLVIEW 0.014902% 0.013464% 17,360 3,158 20,518 264,582 343,650 197,231 196,984 344,261 33,755 3,509 37,264 - 37,264 4,268 B017 PENNYRILE EMER ASST CTR 0.009679% 0.008376% 11,276 2,051 13,327 171,849 223,204 128,103 127,943 223,601 21,924 3,263 25,187 - 25,187 2,772 B018 W KY ED COOPERATIVE 0.014447% 0.015121% 16,830 3,061 19,891 256,504 333,157 191,209 190,969 333,749 32,724 (2,110) 30,614 - 30,614 4,138 B024 OAK GROVE TOURISM/CONVENTION COMMISSION 0.003394% 0.000000% 3,953 719 4,672 60,260 78,268 44,920 44,864 78,407 7,688 8,972 16,660 - 16,660 972 B030 OWENSBORO/DAV CO ECO DEV 0.009070% 0.012551% 10,567 1,922 12,489 161,036 209,160 120,043 119,893 209,532 20,544 (9,474) 11,070 - 11,070 2,598 B035 GTR FLEMING CO WATER COMM 0.004090% 0.004429% 4,765 867 5,632 72,617 94,318 54,132 54,064 94,486 9,264 (992) 8,272 - 8,272 1,171 B038 CITY OF HICKMAN 0.018608% 0.019684% 21,677 3,943 25,620 330,381 429,112 246,281 245,972 429,875 42,149 (3,272) 38,877 - 38,877 5,330 B042 HOUSING AUTH OF MAYFIELD 0.021931% 0.020019% 25,548 4,647 30,195 389,381 505,743 290,261 289,898 506,642 49,676 4,619 54,295 - 54,295 6,282 B043 GRAYSON CO CONSERV DIST 0.001057% 0.001029% 1,232 224 1,456 18,767 24,375 13,990 13,972 24,418 2,394 52 2,446 - 2,446 303 B045 CITY OF BELLEFONTE 0.000157% 0.000148% 183 33 216 2,788 3,621 2,078 2,075 3,627 356 21 377 - 377 45 B048 CITY OF HARLAN 0.033097% 0.035696% 38,556 7,013 45,569 587,631 763,238 438,045 437,497 764,595 74,968 (7,646) 67,322 - 67,322 9,480 B051 HENDERSON CITY/CO PLANNIN 0.012743% 0.012512% 14,844 2,700 17,544 226,249 293,862 168,656 168,445 294,384 28,864 339 29,203 - 29,203 3,650 B052 HENRY CO WATER DIST #2 0.033047% 0.034121% 38,498 7,003 45,501 586,743 762,085 437,384 436,836 763,440 74,855 (3,580) 71,275 - 71,275 9,465 B054 CITY OF NORTONVILLE 0.003879% 0.002310% 4,519 822 5,341 68,871 89,452 51,339 51,275 89,611 8,786 4,097 12,883 - 12,883 1,111 B058 JOHNSON CO FISCAL COURT 0.064668% 0.065114% 75,334 13,703 89,037 1,148,167 1,491,285 855,894 854,822 1,493,937 146,479 (2,594) 143,885 - 143,885 18,522 B061 KNOX CO UTILITIES COMM 0.012888% 0.011711% 15,014 2,731 17,745 228,824 297,206 170,575 170,362 297,734 29,193 2,857 32,050 - 32,050 3,691 B072 LAKE BARKLEY TOUR COMM 0.001755% 0.001561% 2,045 372 2,417 31,160 40,471 23,228 23,199 40,543 3,975 479 4,454 - 4,454 503 B078 MARION CO WATER DISTRICT 0.012697% 0.011706% 14,791 2,690 17,481 225,433 292,801 168,047 167,837 293,322 28,760 2,365 31,125 - 31,125 3,637 B084 N MERCER WATER DISTRICT 0.018309% 0.016128% 21,329 3,880 25,209 325,073 422,217 242,323 242,020 422,968 41,472 5,415 46,887 - 46,887 5,244 B087 MONTGOMERY CO FIRE DIST 0.099254% 0.100329% 115,624 21,032 136,656 1,762,235 2,288,861 1,313,646 1,312,001 2,292,931 224,820 (5,022) 219,798 - 219,798 28,428 B097 KY RIVER REGIONAL JAIL 0.037767% 0.032547% 43,997 8,003 52,000 670,546 870,931 499,854 499,228 872,480 85,546 13,092 98,638 - 98,638 10,817 B098 PIKE CO SENIOR CITIZEN PR 0.010829% 0.014721% 12,616 2,295 14,911 192,267 249,724 143,324 143,144 250,168 24,529 (10,608) 13,921 - 13,921 3,102 B100 CITY OF SCIENCE HILL 0.004700% 0.001727% 5,475 996 6,471 83,448 108,385 62,205 62,128 108,578 10,646 7,821 18,467 - 18,467 1,346 B104 RUSSELL CO AMBULANCE SER 0.022210% 0.021011% 25,874 4,706 30,580 394,334 512,177 293,954 293,586 513,088 50,308 2,713 53,021 - 53,021 6,361 B106 NORTH SHELBY WATER CO 0.018136% 0.018680% 21,128 3,843 24,971 322,001 418,228 240,034 239,733 418,971 41,080 (1,844) 39,236 - 39,236 5,195 B109 CAMPBELL/TAYLOR CO I D A 0.003364% 0.003424% 3,919 713 4,632 59,727 77,576 44,523 44,467 77,714 7,620 (233) 7,387 - 7,387 964 B113 UNION CO ECONOMIC DEVELOP 0.003262% 0.003255% 3,800 691 4,491 57,916 75,224 43,173 43,119 75,358 7,389 (52) 7,337 - 7,337 934 B116 MONTICELLO/WAYNE TELE BOA 0.007318% 0.006643% 8,525 1,551 10,076 129,930 168,758 96,855 96,734 169,058 16,576 1,640 18,216 - 18,216 2,096 B118 WHITLEY CO CONSERV DIST 0.003396% 0.003408% 3,956 720 4,676 60,295 78,314 44,947 44,890 78,453 7,692 (106) 7,586 - 7,586 973 B124 HOPKINS-CHRIST CO PLANNIN 0.037842% 0.036287% 44,084 8,019 52,103 671,877 872,661 500,846 500,219 874,213 85,716 3,322 89,038 - 89,038 10,839 B156 LOU POLICE RETIRE FUND 0.003863% 0.003915% 4,500 819 5,319 68,587 89,083 51,128 51,064 89,242 8,750 (222) 8,528 - 8,528 1,106 B179 HOUSING AUTH OF BENTON 0.007732% 0.007666% 9,007 1,638 10,645 137,280 178,305 102,335 102,206 178,622 17,514 8 17,522 - 17,522 2,215 B230 RIVERPARK CTR OWENSBORO 0.020357% 0.021180% 23,714 4,314 28,028 361,434 469,445 269,429 269,092 470,280 46,111 (2,636) 43,475 - 43,475 5,831 B256 BUECHEL FIRE PROTECT DIST 0.001210% 0.001232% 1,410 256 1,666 21,483 27,903 16,015 15,995 27,953 2,741 (85) 2,656 - 2,656 347 B259 CITY OF LUDLOW 0.015484% 0.017052% 18,038 3,281 21,319 274,915 357,071 204,934 204,677 357,706 35,073 (4,515) 30,558 - 30,558 4,435 B356 CITY OF DOUGLASS HILLS 0.004005% 0.003711% 4,665 849 5,514 71,108 92,358 53,007 52,941 92,522 9,072 697 9,769 - 9,769 1,147 B456 ANCHORAGE MIDDLETOWN FIRE AND EMS 0.003466% 0.002487% 4,037 734 4,771 61,538 79,928 45,873 45,816 80,070 7,851 2,534 10,385 - 10,385 993 B656 LOUISVILLE AIRPORT AUTHOR 0.289214% 0.287007% 336,915 61,284 398,199 5,134,937 6,669,460 3,827,804 3,823,011 6,681,320 655,098 (403) 654,695 - 654,695 82,837 B756 LEGAL AID SOCIETY INC 0.078942% 0.078864% 91,962 16,728 108,690 1,401,600 1,820,453 1,044,813 1,043,505 1,823,690 178,811 (1,508) 177,303 - 177,303 22,611 B856 JEFF CO SOIL/CONSER DIST 0.000949% 0.001550% 1,105 201 1,306 16,849 21,885 12,560 12,544 21,923 2,150 (1,622) 528 - 528 272 B956 LAKE DREAMLAND FIRE DIST 0.001103% 0.001363% 1,285 234 1,519 19,584 25,436 14,598 14,580 25,481 2,498 (717) 1,781 - 1,781 316 C025 WINCHESTER CLARK COUNTY INDUSTRIAL AUTHORITY 0.003938% 0.003943% 4,587 834 5,421 69,918 90,813 52,120 52,055 90,974 8,920 (99) 8,821 - 8,821 1,128 C079 JONATHAN CREEK WATER DIST 0.013803% 0.011333% 16,079 2,925 19,004 245,070 318,306 182,685 182,457 318,872 31,265 6,283 37,548 - 37,548 3,953 C087 CITY OF JEFFERSONVILLE 0.008500% 0.007987% 9,902 1,801 11,703 150,916 196,015 112,499 112,358 196,364 19,253 1,182 20,435 - 20,435 2,435 C105 CITY OF SADIEVILLE 0.000816% 0.000000% 951 173 1,124 14,488 18,817 10,800 10,786 18,851 1,848 2,157 4,005 - 4,005 234 C106 CITY OF SIMPSONVILLE 0.021246% 0.022915% 24,751 4,502 29,253 377,219 489,946 281,195 280,843 490,818 48,124 (4,910) 43,214 - 43,214 6,085 C118 HOUSING AUTH OF CORBIN 0.009712% 0.012737% 11,313 2,058 13,371 172,435 223,965 128,540 128,379 224,363 21,999 (8,273) 13,726 - 13,726 2,782 C230 HOUSING AUTH OF OWENSBORO 0.046457% 0.044344% 54,119 9,844 63,963 824,835 1,071,328 614,867 614,098 1,073,233 105,230 4,622 109,852 - 109,852 13,306 C256 LOUISVILLE/JEFF CO METRO 5.965591% 5.880183% 6,949,527 1,264,102 8,213,629 105,917,882 137,570,349 78,955,765 78,856,912 137,814,974 13,512,656 97,986 13,610,642 - 13,610,642 1,708,672 D017 CALDWELL CO WATER DISTRIC 0.009119% 0.012614% 10,623 1,932 12,555 161,906 210,290 120,692 120,541 210,664 20,655 (9,513) 11,142 - 11,142 2,612 D025 WINCHESTER-CLARK COUNTY TOURISM 0.002801% 0.002735% 3,263 594 3,857 49,731 64,593 37,072 37,025 64,708 6,345 115 6,460 - 6,460 802 D052 CITY OF PLEASUREVILLE 0.001068% 0.000886% 1,244 226 1,470 18,962 24,629 14,135 14,117 24,673 2,419 462 2,881 - 2,881 306 D071 CITY OF LEWISBURG 0.008417% 0.007408% 9,805 1,784 11,589 149,442 194,101 111,401 111,261 194,447 19,065 2,506 21,571 - 21,571 2,411 D079 NORTH MARSHALL WATER DIST 0.018805% 0.018596% 21,907 3,985 25,892 333,879 433,655 248,888 248,576 434,426 42,595 149 42,744 - 42,744 5,386 D084 GTR H/MERCER PL&ZONING CO 0.002352% 0.002247% 2,740 498 3,238 41,759 54,239 31,129 31,090 54,335 5,328 229 5,557 - 5,557 674 D098 CITY OF COAL RUN VILLAGE 0.003439% 0.000866% 4,007 729 4,736 61,059 79,306 45,516 45,459 79,447 7,790 6,783 14,573 - 14,573 985 D113 UNION CO WATER DISTRICT 0.009297% 0.009188% 10,830 1,970 12,800 165,066 214,395 123,048 122,894 214,776 21,059 88 21,147 - 21,147 2,663 D118 WHITLEY CO WATER DIST 0.007668% 0.006964% 8,933 1,625 10,558 136,144 176,829 101,487 101,360 177,143 17,369 1,710 19,079 - 19,079 2,196

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

App A - 1

Page 24: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

D135 WESTERN FLEMING WATER DIS 0.008458% 0.007263% 9,853 1,792 11,645 150,170 195,047 111,943 111,803 195,394 19,158 3,001 22,159 - 22,159 2,423 G015 ZONETON FIRE PROT DIST 0.001040% 0.000355% 1,212 220 1,432 18,465 23,983 13,765 13,747 24,026 2,356 1,803 4,159 - 4,159 298 GS06 SHELBY CO SUB FIRE DIST 0.002647% 0.002305% 3,084 561 3,645 46,997 61,042 35,034 34,990 61,150 5,996 854 6,850 - 6,850 758 J001 ADAIR CO BD OF EDUCATION 0.136666% 0.128841% 159,207 28,959 188,166 2,426,478 3,151,605 1,808,801 1,806,537 3,157,210 309,562 17,885 327,447 - 327,447 39,144 J002 CITY OF SCOTTSVILLE 0.069149% 0.074334% 80,554 14,653 95,207 1,227,727 1,594,620 915,201 914,055 1,597,456 156,629 (15,322) 141,307 - 141,307 19,806 J003 CITY OF LAWRENCEBURG 0.087537% 0.082939% 101,975 18,549 120,524 1,554,202 2,018,659 1,158,569 1,157,119 2,022,249 198,280 10,352 208,632 - 208,632 25,072 J004 BALLARD CO BD OF ED 0.075485% 0.078298% 87,935 15,995 103,930 1,340,221 1,740,732 999,059 997,808 1,743,828 170,981 (9,138) 161,843 - 161,843 21,621 J005 GLASGOW BD OF EDUCATION 0.100672% 0.101730% 117,277 21,332 138,609 1,787,411 2,321,561 1,332,414 1,330,745 2,325,689 228,032 (5,008) 223,024 - 223,024 28,835 J006 BATH CO BD OF EDUC 0.101414% 0.108296% 118,140 21,490 139,630 1,800,585 2,338,672 1,342,234 1,340,554 2,342,830 229,713 (20,546) 209,167 - 209,167 29,047 J007 CITY OF MIDDLESBORO 0.053020% 0.058359% 61,765 11,235 73,000 941,360 1,222,675 701,730 700,852 1,224,849 120,096 (15,382) 104,714 - 104,714 15,186 J008 BOONE CO WATER DISTRICT 0.052664% 0.050773% 61,350 11,159 72,509 935,039 1,214,466 697,018 696,146 1,216,625 119,289 3,895 123,184 - 123,184 15,084 J009 BOURBON CO BD OF EDUCATIO 0.155443% 0.157920% 181,081 32,938 214,019 2,759,860 3,584,615 2,057,319 2,054,743 3,590,989 352,094 (9,980) 342,114 - 342,114 44,522 J010 FAIRVIEW BD OF EDUCATION 0.028883% 0.037689% 33,647 6,120 39,767 512,812 666,060 382,272 381,794 667,245 65,423 (24,097) 41,326 - 41,326 8,273 J011 DANVILLE CITY BD OF ED 0.112979% 0.114170% 131,614 23,940 155,554 2,005,920 2,605,368 1,495,299 1,493,427 2,610,001 255,909 (5,629) 250,280 - 250,280 32,360 J012 BRACKEN CO BD OF EDUC 0.050459% 0.049093% 58,781 10,692 69,473 895,890 1,163,617 667,835 666,999 1,165,686 114,295 2,544 116,839 - 116,839 14,453 J013 BREATHITT CO BD OF ED 0.109386% 0.116261% 127,427 23,179 150,606 1,942,127 2,522,511 1,447,745 1,445,933 2,526,997 247,770 (20,700) 227,070 - 227,070 31,330 J014 BRECKINRIDGE CO BD OF ED 0.156192% 0.161275% 181,954 33,097 215,051 2,773,158 3,601,888 2,067,232 2,064,644 3,608,292 353,790 (16,941) 336,849 - 336,849 44,737 J015 BULLITT CO BD OF ED 0.636927% 0.648925% 741,978 134,964 876,942 11,308,512 14,687,945 8,429,854 8,419,299 14,714,062 1,442,703 (45,818) 1,396,885 - 1,396,885 182,429 J016 BUTLER CO BD OF ED 0.097314% 0.100967% 113,365 20,621 133,986 1,727,791 2,244,123 1,287,970 1,286,357 2,248,114 220,426 (11,851) 208,575 - 208,575 27,873 J017 CALDWELL CO BD EDUCATION 0.108142% 0.109423% 125,978 22,915 148,893 1,920,040 2,493,824 1,431,281 1,429,489 2,498,258 244,952 (5,764) 239,188 - 239,188 30,974 J018 CALLOWAY CO BD OF EDUC 0.136090% 0.138745% 158,536 28,837 187,373 2,416,251 3,138,323 1,801,178 1,798,923 3,143,903 308,257 (10,033) 298,224 - 298,224 38,979 J019 SANITATION DISTRICT N0 1 0.527995% 0.540918% 615,080 111,882 726,962 9,374,446 12,175,903 6,988,117 6,979,368 12,197,554 1,195,961 (45,916) 1,150,045 - 1,150,045 151,229 J021 CARROLL CO BD OF ED 0.162169% 0.158532% 188,916 34,363 223,279 2,879,278 3,739,721 2,146,338 2,143,651 3,746,371 367,329 6,169 373,498 - 373,498 46,449 J022 CARTER CO BD OF ED 0.238260% 0.242444% 277,557 50,487 328,044 4,230,259 5,494,428 3,153,418 3,149,470 5,504,198 539,683 (16,329) 523,354 - 523,354 68,243 J023 CASEY CO BD OF ED 0.139061% 0.153471% 161,997 29,467 191,464 2,469,000 3,206,836 1,840,500 1,838,195 3,212,538 314,987 (41,427) 273,560 - 273,560 39,830 J024 CITY OF HOPKINSVILLE 0.154908% 0.157111% 180,458 32,825 213,283 2,750,361 3,572,278 2,050,238 2,047,671 3,578,630 350,882 (9,238) 341,644 - 341,644 44,369 J025 CLARK CO BD OF ED 0.259351% 0.247879% 302,127 54,956 357,083 4,604,725 5,980,800 3,432,561 3,428,264 5,991,435 587,456 24,939 612,395 - 612,395 74,284 J026 CLAY CO BD OF ED 0.181863% 0.185915% 211,858 38,537 250,395 3,228,941 4,193,877 2,406,992 2,403,979 4,201,335 411,938 (14,752) 397,186 - 397,186 52,089 J027 CLINTON CO BD OF ED 0.095625% 0.103704% 111,396 20,263 131,659 1,697,803 2,205,174 1,265,616 1,264,031 2,209,095 216,600 (23,610) 192,990 - 192,990 27,389 J028 CRITTENDEN CO BD OF ED 0.072647% 0.072828% 84,629 15,394 100,023 1,289,833 1,675,286 961,497 960,293 1,678,265 164,553 (2,061) 162,492 - 162,492 20,808 J029 CUMBERLAND CO BD OF ED 0.048483% 0.044415% 56,479 10,273 66,752 860,806 1,118,049 641,682 640,879 1,120,037 109,819 9,788 119,607 - 119,607 13,887 J030 DAVIESS CO LIBRARY DIST 0.061498% 0.061202% 71,641 13,031 84,672 1,091,885 1,418,183 813,938 812,919 1,420,705 139,299 (548) 138,751 - 138,751 17,614 J031 EDMONSON CO BD OF EDUC 0.104017% 0.108360% 121,173 22,041 143,214 1,846,801 2,398,699 1,376,685 1,374,962 2,402,964 235,609 (13,835) 221,774 - 221,774 29,793 J032 ELLIOTT CO BD OF ED 0.047118% 0.049377% 54,890 9,984 64,874 836,571 1,086,571 623,616 622,835 1,088,503 106,727 (7,045) 99,682 - 99,682 13,496 J033 ESTILL CO CONSERVATION DI 0.001039% 0.001343% 1,210 220 1,430 18,447 23,960 13,751 13,734 24,003 2,353 (833) 1,520 - 1,520 298 J034 GREATER LEX CONV&VISITOR 0.058569% 0.051934% 68,229 12,411 80,640 1,039,881 1,350,639 775,172 774,202 1,353,040 132,665 16,411 149,076 - 149,076 16,775 J035 FLEMING CO BD OF ED 0.119960% 0.119997% 139,746 25,419 165,165 2,129,866 2,766,354 1,587,694 1,585,706 2,771,274 271,721 (2,706) 269,015 - 269,015 34,359 J037 CITY OF FRANKFORT 0.280675% 0.304989% 326,968 59,475 386,443 4,983,329 6,472,545 3,714,789 3,710,138 6,484,055 635,757 (70,901) 564,856 - 564,856 80,391 J038 FULTON COUNTY BD OF EDUC 0.023058% 0.025250% 26,861 4,886 31,747 409,390 531,732 305,177 304,795 532,678 52,229 (6,343) 45,886 - 45,886 6,604 J039 GALLATIN CO BD OF EDUC 0.099703% 0.099832% 116,148 21,127 137,275 1,770,207 2,299,215 1,319,589 1,317,937 2,303,303 225,837 (2,510) 223,327 - 223,327 28,557 J040 CITY OF LANCASTER 0.024900% 0.019736% 29,007 5,276 34,283 442,095 574,210 329,556 329,144 575,231 56,401 13,222 69,623 - 69,623 7,132 J041 WILLIAMSTOWN INDEPNDNT SC 0.060648% 0.060938% 70,651 12,851 83,502 1,076,793 1,398,582 802,688 801,683 1,401,069 137,374 (2,091) 135,283 - 135,283 17,371 J042 GRAVES CO LIBRARY 0.006529% 0.006473% 7,606 1,383 8,989 115,921 150,563 86,413 86,304 150,831 14,789 7 14,796 - 14,796 1,870 J043 GRAYSON CO BD OF ED 0.219435% 0.219247% 255,628 46,498 302,126 3,896,025 5,060,312 2,904,265 2,900,629 5,069,310 497,042 (4,268) 492,774 - 492,774 62,851 J044 GREEN CO BD OF EDUCATION 0.097302% 0.099306% 113,351 20,618 133,969 1,727,578 2,243,846 1,287,811 1,286,199 2,247,836 220,399 (7,455) 212,944 - 212,944 27,869 J045 RUSSELL INDPT BD OF ED 0.107535% 0.111961% 125,272 22,787 148,059 1,909,263 2,479,826 1,423,247 1,421,465 2,484,236 243,577 (14,133) 229,444 - 229,444 30,800 J046 HANCOCK CO BD EDUCATION 0.104933% 0.104556% 122,240 22,235 144,475 1,863,065 2,419,822 1,388,809 1,387,070 2,424,125 237,684 (1,276) 236,408 - 236,408 30,055 J047 HARDIN CO SOIL CN DIST 0.000994% 0.000840% 1,158 211 1,369 17,648 22,922 13,156 13,139 22,963 2,252 389 2,641 - 2,641 285 J048 HARLAN CO BD OF EDUCATION 0.227069% 0.230995% 264,520 48,116 312,636 4,031,565 5,236,357 3,005,303 3,001,540 5,245,668 514,334 (15,398) 498,936 - 498,936 65,037 J049 HARRISON CO BD OF ED 0.154522% 0.157587% 180,008 32,743 212,751 2,743,507 3,563,376 2,045,129 2,042,568 3,569,713 350,008 (11,527) 338,481 - 338,481 44,258 J050 HART CO BD OF ED 0.131931% 0.127630% 153,691 27,956 181,647 2,342,409 3,042,413 1,746,133 1,743,946 3,047,823 298,837 8,596 307,433 - 307,433 37,788 J051 HENDERSON PUBLIC LIBRARY 0.038484% 0.036105% 44,832 8,155 52,987 683,276 887,466 509,343 508,706 889,044 87,170 5,504 92,674 - 92,674 11,023 J052 EMINENCE INDEP BD OF EDUC 0.047480% 0.034937% 55,311 10,061 65,372 842,998 1,094,919 628,407 627,620 1,096,866 107,547 32,398 139,945 - 139,945 13,599 J053 HICKMAN CO BD OF ED 0.038018% 0.039769% 44,289 8,056 52,345 675,002 876,719 503,176 502,546 878,278 86,115 (5,493) 80,622 - 80,622 10,889 J054 HOPKINS CO BD OF ED 0.377969% 0.392049% 440,309 80,091 520,400 6,710,764 8,716,207 5,002,494 4,996,231 8,731,706 856,137 (45,740) 810,397 - 810,397 108,258 J055 JACKSON CO BD OF ED 0.125258% 0.126708% 145,917 26,542 172,459 2,223,931 2,888,530 1,657,814 1,655,739 2,893,666 283,722 (6,587) 277,135 - 277,135 35,877 J056 JEFF CO METRO SEWER DIST 1.716175% 1.597673% 1,999,233 363,656 2,362,889 30,470,346 39,576,095 22,713,912 22,685,474 39,646,468 3,887,307 278,534 4,165,841 - 4,165,841 491,549 J057 JESSAMINE CO BD OF ED 0.441115% 0.454879% 513,871 93,472 607,343 7,831,909 10,172,394 5,838,243 5,830,934 10,190,483 999,169 (46,269) 952,900 - 952,900 126,345 J058 PAINTSVILLE GAS/WATER SYS 0.062832% 0.060025% 73,195 13,314 86,509 1,115,570 1,448,946 831,594 830,553 1,451,523 142,321 6,116 148,437 - 148,437 17,996 J059 KENTON COUNTY AIRPORT BD 0.774482% 0.731656% 902,222 164,112 1,066,334 13,750,774 17,860,051 10,250,421 10,237,587 17,891,809 1,754,279 97,308 1,851,587 - 1,851,587 221,828 J060 KNOTT CO BD OF EDUCATION 0.149449% 0.158023% 174,099 31,668 205,767 2,653,437 3,446,390 1,977,987 1,975,510 3,452,518 338,517 (26,099) 312,418 - 312,418 42,805 J061 KNOX CO BD OF EDUCATION 0.274608% 0.264836% 319,901 58,189 378,090 4,875,610 6,332,636 3,634,491 3,629,940 6,343,897 622,014 20,076 642,090 - 642,090 78,654 J062 LARUE CO PUBLIC LIBRARY 0.005165% 0.005577% 6,017 1,094 7,111 91,704 119,108 68,360 68,274 119,320 11,699 (1,210) 10,489 - 10,489 1,479 J063 CITY OF LONDON 0.100744% 0.095458% 117,360 21,348 138,708 1,788,690 2,323,221 1,333,367 1,331,697 2,327,352 228,195 11,899 240,094 - 240,094 28,855 J064 LAWRENCE CO BD OF ED 0.125915% 0.125225% 146,683 26,681 173,364 2,235,596 2,903,681 1,666,510 1,664,423 2,908,844 285,210 (898) 284,312 - 284,312 36,065 J065 LEE CO BD OF ED 0.051562% 0.056662% 60,066 10,926 70,992 915,473 1,189,053 682,433 681,579 1,191,167 116,793 (14,713) 102,080 - 102,080 14,768 J066 LESLIE CO BD OF ED 0.090852% 0.093021% 105,836 19,251 125,087 1,613,059 2,095,105 1,202,444 1,200,939 2,098,831 205,789 (7,755) 198,034 - 198,034 26,022 J067 CITY OF WHITESBURG 0.034561% 0.029368% 40,262 7,323 47,585 613,624 796,999 457,422 456,849 798,416 78,284 13,089 91,373 - 91,373 9,899 J068 ELEC PLT BD OF VANCEBURG 0.034984% 0.035270% 40,754 7,413 48,167 621,134 806,753 463,020 462,440 808,188 79,242 (1,523) 77,719 - 77,719 10,020 J069 LINCOLN CO BD OF EDUC 0.223524% 0.236088% 260,391 47,364 307,755 3,968,624 5,154,607 2,958,384 2,954,680 5,163,772 506,304 (38,343) 467,961 - 467,961 64,022 J070 LIVINGSTON CO BD OF ED 0.086485% 0.083891% 100,750 18,326 119,076 1,535,524 1,994,399 1,144,646 1,143,213 1,997,946 195,897 5,034 200,931 - 200,931 24,771 J071 LOGAN CO BD OF EDUCATION 0.159241% 0.174000% 185,505 33,743 219,248 2,827,292 3,672,199 2,107,586 2,104,947 3,678,729 360,697 (42,796) 317,901 - 317,901 45,610 J072 LYON CO. PUBLIC LIBRARY 0.004149% 0.003990% 4,833 879 5,712 73,665 95,679 54,913 54,844 95,849 9,398 334 9,732 - 9,732 1,188 J073 PADUCAH WATER WORKS 0.118422% 0.117397% 137,954 25,093 163,047 2,102,559 2,730,887 1,567,338 1,565,376 2,735,743 268,238 158 268,396 - 268,396 33,919 J074 MCCREARY CO BD OF EDUCATN 0.156596% 0.160079% 182,425 33,183 215,608 2,780,331 3,611,204 2,072,579 2,069,984 3,617,625 354,705 (12,686) 342,019 - 342,019 44,852 J075 MCLEAN CO BD OF ED 0.075337% 0.075879% 87,763 15,964 103,727 1,337,593 1,737,319 997,100 995,852 1,740,409 170,646 (3,082) 167,564 - 167,564 21,578 J076 MADISON CO BD OF ED 0.539514% 0.529724% 628,499 114,322 742,821 9,578,964 12,441,538 7,140,573 7,131,633 12,463,662 1,222,053 14,368 1,236,421 - 1,236,421 154,528 J077 MAGOFFIN CO BD OF ED 0.143985% 0.137985% 167,733 30,510 198,243 2,556,425 3,320,386 1,905,670 1,903,284 3,326,291 326,140 12,862 339,002 - 339,002 41,240 J078 MARION CO BD OF EDUCATION 0.155387% 0.156684% 181,015 32,926 213,941 2,758,865 3,583,324 2,056,577 2,054,003 3,589,696 351,967 (6,834) 345,133 - 345,133 44,506 J079 MARSHALL COUNTY BD OF ED 0.227232% 0.219258% 264,711 48,150 312,861 4,034,459 5,240,115 3,007,460 3,003,695 5,249,433 514,703 16,314 531,017 - 531,017 65,084 J080 MARTIN CO BD OF ED 0.138687% 0.140815% 161,562 29,388 190,950 2,462,360 3,198,211 1,835,550 1,833,251 3,203,898 314,140 (8,685) 305,455 - 305,455 39,723 J081 MASON CO BD OF ED 0.132453% 0.129275% 154,299 28,067 182,366 2,351,677 3,054,451 1,753,041 1,750,847 3,059,882 300,019 5,592 305,611 - 305,611 37,937 J082 MEADE CO PUBLIC LIBRARY 0.011071% 0.011648% 12,897 2,346 15,243 196,563 255,304 146,527 146,343 255,758 25,077 (1,778) 23,299 - 23,299 3,171 J083 MENIFEE CO BD OF ED 0.056267% 0.061230% 65,548 11,923 77,471 999,009 1,297,553 744,705 743,772 1,299,860 127,450 (14,450) 113,000 - 113,000 16,116 J084 CITY OF HARRODSBURG 0.101564% 0.105664% 118,316 21,521 139,837 1,803,249 2,342,131 1,344,219 1,342,536 2,346,296 230,053 (13,134) 216,919 - 216,919 29,090 J085 METCALFE CO BD OF ED 0.091222% 0.090635% 106,267 19,330 125,597 1,619,628 2,103,638 1,207,341 1,205,829 2,107,378 206,627 (418) 206,209 - 206,209 26,128 J086 MONROE CO BOARD OF ED 0.125544% 0.120586% 146,251 26,603 172,854 2,229,009 2,895,125 1,661,599 1,659,519 2,900,273 284,370 10,486 294,856 - 294,856 35,958 J087 MT STERLING WATER WORKS 0.054678% 0.054756% 63,697 11,586 75,283 970,797 1,260,910 723,674 722,768 1,263,152 123,851 (1,396) 122,455 - 122,455 15,661 J088 MORGAN CO BD OF EDUCATION 0.112430% 0.119139% 130,973 23,824 154,797 1,996,172 2,592,708 1,488,033 1,486,170 2,597,318 254,665 (20,324) 234,341 - 234,341 32,202 J089 MUHLENBERG CO LIB BD DIST 0.018136% 0.018697% 21,127 3,843 24,970 322,001 418,228 240,034 239,733 418,971 41,080 (1,889) 39,191 - 39,191 5,195 J090 CITY OF BARDSTOWN 0.160836% 0.169546% 187,364 34,081 221,445 2,855,611 3,708,981 2,128,696 2,126,031 3,715,576 364,310 (26,709) 337,601 - 337,601 46,067

App A - 2

Page 25: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

J091 NICHOLAS CO BD OF ED 0.056914% 0.060282% 66,301 12,060 78,361 1,010,497 1,312,473 753,268 752,325 1,314,807 128,916 (10,213) 118,703 - 118,703 16,301 J092 OHIO CO BD OF ED 0.220712% 0.222269% 257,115 46,769 303,884 3,918,698 5,089,760 2,921,167 2,917,509 5,098,811 499,935 (8,946) 490,989 - 490,989 63,217 J093 OLDHAM COUNTY BD OF ED 0.647556% 0.647577% 754,361 137,216 891,577 11,497,228 14,933,056 8,570,530 8,559,800 14,959,610 1,466,779 (14,128) 1,452,651 - 1,452,651 185,474 J094 OWEN CO BD OF ED 0.097307% 0.098868% 113,356 20,619 133,975 1,727,666 2,243,962 1,287,877 1,286,265 2,247,952 220,410 (6,275) 214,135 - 214,135 27,871 J095 OWSLEY CO BD OF EDUCATION 0.070128% 0.072664% 81,695 14,860 96,555 1,245,109 1,617,197 928,158 926,996 1,620,072 158,847 (8,283) 150,564 - 150,564 20,086 J096 PENDLETON CO BD OF ED 0.120662% 0.126825% 140,563 25,568 166,131 2,142,330 2,782,543 1,596,985 1,594,986 2,787,491 273,311 (19,048) 254,263 - 254,263 34,560 J097 HAZARD CITY SCHOOLS 0.037563% 0.037420% 43,759 7,960 51,719 666,924 866,227 497,154 496,531 867,767 85,084 (435) 84,649 - 84,649 10,759 J098 PIKE CO BD OF EDUCATION 0.569928% 0.574428% 663,929 120,767 784,696 10,118,958 13,142,905 7,543,109 7,533,665 13,166,275 1,290,944 (24,379) 1,266,565 - 1,266,565 163,239 J099 POWELL CO BD OF EDUCATION 0.124199% 0.128885% 144,683 26,318 171,001 2,205,129 2,864,108 1,643,798 1,641,740 2,869,201 281,323 (15,188) 266,135 - 266,135 35,573 J100 CITY OF SOMERSET 0.249839% 0.252856% 291,046 52,941 343,987 4,435,842 5,761,447 3,306,668 3,302,528 5,771,692 565,910 (13,470) 552,440 - 552,440 71,559 J101 ROBERTSON CO BD OF ED 0.022362% 0.019653% 26,051 4,738 30,789 397,033 515,682 295,965 295,595 516,599 50,652 6,734 57,386 - 57,386 6,405 J102 ROCKCASTLE CO BD OF ED 0.160164% 0.164769% 186,580 33,939 220,519 2,843,680 3,693,484 2,119,802 2,117,148 3,700,052 362,787 (15,754) 347,033 - 347,033 45,874 J103 ROWAN CO BD OF ED 0.201349% 0.197236% 234,558 42,666 277,224 3,574,911 4,643,237 2,664,893 2,661,557 4,651,493 456,075 6,586 462,661 - 462,661 57,671 J104 RUSSELL CO BD OF ED 0.165886% 0.167396% 193,247 35,151 228,398 2,945,273 3,825,437 2,195,534 2,192,785 3,832,240 375,748 (7,629) 368,119 - 368,119 47,513 J105 SCOTT CO BOARD OF ED 0.462650% 0.462977% 538,958 98,035 636,993 8,214,259 10,669,005 6,123,263 6,115,597 10,687,977 1,047,948 (10,925) 1,037,023 - 1,037,023 132,513 J106 SHELBY CO LIBRARY 0.012665% 0.012082% 14,754 2,684 17,438 224,865 292,063 167,624 167,414 292,582 28,687 1,278 29,965 - 29,965 3,628 J107 SIMPSON CO BD OF ED 0.162643% 0.163166% 189,469 34,464 223,933 2,887,694 3,750,652 2,152,612 2,149,917 3,757,321 368,403 (4,928) 363,475 - 363,475 46,584 J108 SPENCER CO BD OF EDUC 0.168965% 0.166361% 196,834 35,803 232,637 2,999,940 3,896,441 2,236,285 2,233,485 3,903,370 382,723 3,268 385,991 - 385,991 48,395 J109 TAYLOR CO BD OF ED 0.149757% 0.141441% 174,457 31,733 206,190 2,658,906 3,453,492 1,982,063 1,979,582 3,459,633 339,214 18,909 358,123 - 358,123 42,894 J110 TODD CO BD OF ED 0.115380% 0.117457% 134,411 24,449 158,860 2,048,549 2,660,737 1,527,077 1,525,165 2,665,468 261,347 (8,043) 253,304 - 253,304 33,047 J111 TRIGG CO BD OF ED 0.110451% 0.112559% 128,668 23,404 152,072 1,961,036 2,547,071 1,461,841 1,460,010 2,551,600 250,182 (8,019) 242,163 - 242,163 31,636 J112 TRIMBLE CO BD OF ED 0.069499% 0.069528% 80,962 14,727 95,689 1,233,941 1,602,691 919,833 918,681 1,605,541 157,422 (1,588) 155,834 - 155,834 19,906 J113 CITY OF MORGANFIELD 0.083405% 0.083155% 97,161 17,673 114,834 1,480,839 1,923,373 1,103,882 1,102,499 1,926,793 188,921 (1,146) 187,775 - 187,775 23,889 J115 SPRINGFIELD WATER & SEWER 0.028627% 0.028887% 33,349 6,066 39,415 508,267 660,157 378,884 378,410 661,331 64,843 (1,315) 63,528 - 63,528 8,199 J117 CITY OF SEBREE 0.011135% 0.010967% 12,971 2,359 15,330 197,700 256,780 147,374 147,189 257,237 25,222 206 25,428 - 25,428 3,189 J118 CITY OF CORBIN 0.066100% 0.068027% 77,002 14,007 91,009 1,173,592 1,524,308 874,846 873,751 1,527,019 149,723 (6,572) 143,151 - 143,151 18,932 J119 WOLFE CO BD OF EDUCATION 0.070727% 0.076909% 82,392 14,987 97,379 1,255,744 1,631,010 936,086 934,914 1,633,910 160,204 (18,013) 142,191 - 142,191 20,258 J120 WOODFORD CO BD OF ED 0.224431% 0.231422% 261,448 47,557 309,005 3,984,728 5,175,523 2,970,388 2,966,669 5,184,726 508,359 (23,509) 484,850 - 484,850 64,282 J124 PENNYRILE NAR TASK FORCE 0.002527% 0.003747% 2,943 535 3,478 44,866 58,274 33,445 33,403 58,378 5,724 (3,307) 2,417 - 2,417 724 J134 LEX-FAY CO HUM RIGHTS COM 0.007799% 0.007482% 9,086 1,653 10,739 138,470 179,850 103,221 103,092 180,170 17,666 675 18,341 - 18,341 2,234 J135 FLEMING CO EMS 0.014914% 0.012823% 17,374 3,160 20,534 264,795 343,926 197,390 197,143 344,538 33,782 5,249 39,031 - 39,031 4,272 J154 CITY OF EARLINGTON 0.007940% 0.009576% 9,250 1,682 10,932 140,973 183,101 105,087 104,956 183,427 17,985 (4,533) 13,452 - 13,452 2,274 J156 CITY OF JEFFERSONTOWN 0.125798% 0.121214% 146,546 26,656 173,202 2,233,518 2,900,982 1,664,961 1,662,877 2,906,141 284,945 9,483 294,428 - 294,428 36,031 J178 LEBANON HOUSING AUTHORITY 0.010881% 0.010121% 12,675 2,306 14,981 193,190 250,923 144,012 143,832 251,369 24,647 1,789 26,436 - 26,436 3,117 J179 MARSHALL CO TOURIST COMM 0.004477% 0.003830% 5,216 949 6,165 79,488 103,242 59,254 59,180 103,426 10,141 1,627 11,768 - 11,768 1,282 J190 CITY OF BLOOMFIELD 0.009390% 0.009893% 10,939 1,990 12,929 166,718 216,539 124,278 124,123 216,924 21,269 (1,545) 19,724 - 19,724 2,689 J200 SOMERSET-PULASKI CONV & V 0.005285% 0.004911% 6,156 1,120 7,276 93,834 121,875 69,948 69,860 122,092 11,971 882 12,853 - 12,853 1,514 J203 FRONTIER HOUSING INC 0.016935% 0.022163% 19,728 3,589 23,317 300,678 390,532 224,138 223,857 391,226 38,359 (14,302) 24,057 - 24,057 4,851 J205 GEORGETOWN-SCOTT CO P COM 0.020571% 0.018270% 23,963 4,359 28,322 365,234 474,380 272,261 271,920 475,224 46,595 5,685 52,280 - 52,280 5,892 J210 BOYD CO AMBULANCE SERVICE 0.001812% 0.002005% 2,111 384 2,495 32,172 41,786 23,982 23,952 41,860 4,104 (554) 3,550 - 3,550 519 J214 COMM ACTION SOUTHERN KY 0.200194% 0.202729% 233,213 42,421 275,634 3,554,405 4,616,602 2,649,607 2,646,289 4,624,811 453,459 (11,107) 442,352 - 442,352 57,340 J217 CITY OF PROVIDENCE 0.053257% 0.062144% 62,041 11,285 73,326 945,567 1,228,141 704,867 703,984 1,230,324 120,632 (24,843) 95,789 - 95,789 15,254 J219 CAMPBELL CO PUBLIC LIBRAR 0.071383% 0.072158% 83,157 15,126 98,283 1,267,391 1,646,138 944,768 943,585 1,649,065 161,690 (3,617) 158,073 - 158,073 20,446 J224 HOUSING AUTH OF HOPKINSVL 0.037239% 0.041235% 43,381 7,891 51,272 661,171 858,755 492,865 492,248 860,282 84,350 (11,459) 72,891 - 72,891 10,666 J234 LFUC HOUSING AUTHORITY 0.127347% 0.117011% 148,351 26,985 175,336 2,261,021 2,936,703 1,685,462 1,683,352 2,941,925 288,454 24,780 313,234 - 313,234 36,475 J256 CITY OF ST MATTHEWS 0.057202% 0.057037% 66,637 12,121 78,758 1,015,610 1,319,115 757,080 756,132 1,321,460 129,568 (803) 128,765 - 128,765 16,384 J259 CITY OF PARK HILLS 0.004414% 0.004236% 5,142 935 6,077 78,370 101,790 58,420 58,347 101,971 9,998 378 10,376 - 10,376 1,264 J305 SCOTT CO SOIL CONSER DIST 0.003200% 0.003789% 3,728 678 4,406 56,815 73,794 42,353 42,300 73,925 7,248 (1,639) 5,609 - 5,609 917 J310 CANNONSBURG WATER DIST 0.015725% 0.016064% 18,318 3,332 21,650 279,194 362,629 208,123 207,863 363,273 35,619 (1,245) 34,374 - 34,374 4,504 J314 BOWL GRN WARREN AIRPRT BD 0.008929% 0.007905% 10,402 1,892 12,294 158,533 205,908 118,177 118,029 206,275 20,225 2,535 22,760 - 22,760 2,557 J317 PROVIDENCE MUN HOUSING AU 0.004345% 0.005037% 5,062 921 5,983 77,145 100,198 57,507 57,435 100,377 9,842 (1,939) 7,903 - 7,903 1,245 J319 CITY OF ALEXANDRIA 0.025268% 0.023929% 29,435 5,354 34,789 448,628 582,696 334,427 334,008 583,732 57,235 3,019 60,254 - 60,254 7,237 J324 CITY OF OAK GROVE 0.031407% 0.037110% 36,587 6,655 43,242 557,625 724,266 415,678 415,157 725,553 71,140 (15,882) 55,258 - 55,258 8,996 J334 CENTRAL KY ED COOPERATIVE 0.005409% 0.004857% 6,302 1,146 7,448 96,036 124,735 71,589 71,500 124,957 12,252 1,354 13,606 - 13,606 1,549 J356 CITY OF WEST BUECHEL 0.011357% 0.010561% 13,230 2,407 15,637 201,641 261,900 150,312 150,124 262,365 25,725 1,875 27,600 - 27,600 3,253 J359 CITY OF FORT WRIGHT 0.011037% 0.010657% 12,857 2,339 15,196 195,960 254,520 146,077 145,894 254,973 25,000 773 25,773 - 25,773 3,161 J405 GEORGETOWN HOUSING AUTHOR 0.021249% 0.024868% 24,754 4,503 29,257 377,272 490,016 281,235 280,883 490,887 48,131 (10,107) 38,024 - 38,024 6,086 J414 WARREN CO PLANNING COMM 0.025715% 0.026363% 29,956 5,449 35,405 456,565 593,004 340,343 339,917 594,059 58,247 (2,286) 55,961 - 55,961 7,365 J417 WEBSTER CO CONSER DIST 0.002077% 0.001770% 2,419 440 2,859 36,877 47,897 27,490 27,455 47,982 4,705 773 5,478 - 5,478 595 J419 CITY OF COLD SPRING 0.009426% 0.011818% 10,980 1,997 12,977 167,357 217,370 124,755 124,599 217,756 21,351 (6,580) 14,771 - 14,771 2,700 J424 CITY OF CROFTON 0.001721% 0.001739% 2,005 365 2,370 30,556 39,687 22,778 22,749 39,758 3,898 (85) 3,813 - 3,813 493 J434 KY LEAGUE OF CITIES 0.214059% 0.207792% 249,365 45,359 294,724 3,800,575 4,936,338 2,833,113 2,829,566 4,945,115 484,865 12,051 496,916 - 496,916 61,311 J456 CITY OF SHIVELY 0.026772% 0.025550% 31,188 5,673 36,861 475,332 617,379 354,333 353,889 618,477 60,641 2,675 63,316 - 63,316 7,668 J459 N KY AREA PLAN COMMISSION 0.110116% 0.110731% 128,278 23,333 151,611 1,955,088 2,539,345 1,457,407 1,455,582 2,543,861 249,424 (4,032) 245,392 - 245,392 31,540 J510 CITY OF CATLETTSBURG 0.015381% 0.014321% 17,918 3,259 21,177 273,087 354,696 203,571 203,316 355,326 34,839 2,491 37,330 - 37,330 4,405 J514 BARREN RIVER AREA DEV 0.052570% 0.057234% 61,241 11,140 72,381 933,370 1,212,298 695,774 694,903 1,214,454 119,076 (13,573) 105,503 - 105,503 15,057 J519 NORTHERN KY COOP ED SER 0.047711% 0.037119% 55,581 10,110 65,691 847,099 1,100,246 631,464 630,674 1,102,203 108,070 27,193 135,263 - 135,263 13,665 J524 HOPKINSVILLE S W AUTHORI 0.094044% 0.088442% 109,555 19,928 129,483 1,669,733 2,168,715 1,244,691 1,243,132 2,172,571 213,019 12,886 225,905 - 225,905 26,936 J534 BLUEGRASS AREA DEV DISRIC 0.120987% 0.140284% 140,942 25,637 166,579 2,148,100 2,790,038 1,601,287 1,599,282 2,794,999 274,048 (54,059) 219,989 - 219,989 34,653 J556 LOUISVILLE CONV BUREAU 0.185608% 0.188500% 216,222 39,330 255,552 3,295,433 4,280,239 2,456,558 2,453,483 4,287,850 420,421 (11,741) 408,680 - 408,680 53,162 J559 CITY OF CRESCENT SPRINGS 0.013801% 0.012581% 16,077 2,924 19,001 245,034 318,260 182,659 182,430 318,826 31,261 2,952 34,213 - 34,213 3,953 J610 BOYD CO CONSERVATION DIST 0.001490% 0.001458% 1,736 316 2,052 26,455 34,360 19,720 19,696 34,421 3,375 53 3,428 - 3,428 427 J614 BOWL GRN CONV & VISIT BUR 0.014198% 0.015500% 16,540 3,009 19,549 252,083 327,415 187,913 187,678 327,997 32,160 (3,779) 28,381 - 28,381 4,067 J619 CITY OF FORT THOMAS 0.067530% 0.069832% 78,669 14,310 92,979 1,198,982 1,557,285 893,773 892,654 1,560,054 152,962 (7,603) 145,359 - 145,359 19,342 J656 OHIO VALLEY ED COOP 0.095954% 0.082564% 111,780 20,333 132,113 1,703,644 2,212,761 1,269,970 1,268,380 2,216,695 217,345 33,602 250,947 - 250,947 27,483 J710 BIG SANDY WATER DISTRICT 0.008731% 0.013693% 10,171 1,850 12,021 155,017 201,342 115,556 115,412 201,700 19,777 (13,414) 6,363 - 6,363 2,501 J714 BOWLING GR/WARREN COMM ED 0.014987% 0.014733% 17,459 3,176 20,635 266,091 345,610 198,356 198,108 346,224 33,947 351 34,298 - 34,298 4,293 J719 CITY OF SOUTHGATE 0.012831% 0.013819% 14,947 2,719 17,666 227,812 295,891 169,821 169,608 296,417 29,063 (2,912) 26,151 - 26,151 3,675 J756 CITY OF PROSPECT 0.014140% 0.013184% 16,472 2,996 19,468 251,053 326,077 187,146 186,911 326,657 32,029 2,241 34,270 - 34,270 4,050 J759 N KY COMMUNITY ACT COMM 0.137425% 0.123910% 160,091 29,120 189,211 2,439,954 3,169,109 1,818,847 1,816,570 3,174,744 311,281 33,033 344,314 - 344,314 39,361 J810 HOUSING AUTH OF ASHLAND 0.022944% 0.021954% 26,728 4,862 31,590 407,366 529,103 303,668 303,288 530,044 51,970 2,140 54,110 - 54,110 6,572 J814 HOUSING AUTH BOWLING GRN 0.058633% 0.063340% 68,303 12,424 80,727 1,041,017 1,352,115 776,019 775,048 1,354,519 132,810 (13,819) 118,991 - 118,991 16,794 J819 CITY OF BELLEVUE 0.024607% 0.025640% 28,666 5,214 33,880 436,892 567,453 325,678 325,271 568,462 55,737 (3,288) 52,449 - 52,449 7,048 J834 KY LEGAL SERVICE PROGRAMS 0.014561% 0.012920% 16,963 3,085 20,048 258,528 335,786 192,718 192,476 336,383 32,982 4,057 37,039 - 37,039 4,171 J856 LOUISVILLE WATER COMPANY 1.265677% 1.238902% 1,474,432 268,196 1,742,628 22,471,844 29,187,322 16,751,483 16,730,510 29,239,223 2,866,884 43,855 2,910,739 - 2,910,739 362,517 J859 CITY OF VILLA HILLS 0.012423% 0.011755% 14,472 2,632 17,104 220,568 286,482 164,421 164,215 286,992 28,139 1,510 29,649 - 29,649 3,558 J910 SANITATION DISTRICT #4 0.015456% 0.015669% 18,006 3,275 21,281 274,418 356,425 204,563 204,307 357,059 35,009 (904) 34,105 - 34,105 4,427 J914 BOWLING GRN HUM RIGHT COM 0.002835% 0.002894% 3,303 601 3,904 50,335 65,377 37,522 37,475 65,493 6,422 (219) 6,203 - 6,203 812 J919 CITY OF DAYTON 0.014710% 0.015881% 17,136 3,117 20,253 261,173 339,222 194,690 194,446 339,825 33,320 (3,441) 29,879 - 29,879 4,213 J956 OKOLONA FIRE DISTRICT 0.001574% 0.001542% 1,834 334 2,168 27,946 36,297 20,832 20,806 36,362 3,565 51 3,616 - 3,616 451 J959 CITY OF INDEPENDENCE 0.032743% 0.031953% 38,144 6,938 45,082 581,345 755,075 433,360 432,817 756,417 74,166 1,394 75,560 - 75,560 9,378

App A - 3

Page 26: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

K001 CITY OF COLUMBIA 0.023034% 0.023033% 26,833 4,881 31,714 408,964 531,179 304,860 304,478 532,123 52,174 (498) 51,676 - 51,676 6,597 K002 ALLEN CO BD OF ED 0.156880% 0.156321% 182,755 33,243 215,998 2,785,373 3,617,753 2,076,338 2,073,738 3,624,186 355,349 (1,919) 353,430 - 353,430 44,934 K003 ANDERSON CO BD OF ED 0.167690% 0.174822% 195,348 35,533 230,881 2,977,303 3,867,039 2,219,410 2,216,631 3,873,915 379,835 (22,652) 357,183 - 357,183 48,030 K004 CITY OF WICKLIFFE 0.009748% 0.008955% 11,356 2,066 13,422 173,074 224,795 129,017 128,855 225,195 22,080 1,902 23,982 - 23,982 2,792 K005 BARREN CO BD OF EDUCATION 0.282936% 0.294251% 329,603 59,954 389,557 5,023,472 6,524,685 3,744,713 3,740,025 6,536,287 640,878 (36,305) 604,573 - 604,573 81,039 K006 CITY OF OWINGSVILLE 0.017591% 0.016988% 20,492 3,728 24,220 312,325 405,660 232,820 232,529 406,381 39,845 1,225 41,070 - 41,070 5,038 K007 BELL CO BD OF ED 0.143672% 0.165206% 167,369 30,444 197,813 2,550,868 3,313,168 1,901,527 1,899,146 3,319,060 325,431 (60,514) 264,917 - 264,917 41,151 K009 PARIS BD OF EDUCATION 0.044200% 0.044921% 51,490 9,366 60,856 784,762 1,019,280 584,996 584,263 1,021,093 100,117 (2,882) 97,235 - 97,235 12,660 K010 CITY OF ASHLAND 0.314991% 0.316009% 366,945 66,746 433,691 5,592,603 7,263,894 4,168,968 4,163,748 7,276,811 713,486 (9,558) 703,928 - 703,928 90,220 K011 CITY OF DANVILLE 0.119794% 0.112242% 139,553 25,384 164,937 2,126,919 2,762,526 1,585,497 1,583,512 2,767,439 271,345 17,524 288,869 - 288,869 34,312 K012 AUGUSTA BD OF ED 0.009664% 0.011862% 11,258 2,048 13,306 171,582 222,858 127,905 127,745 223,254 21,890 (6,068) 15,822 - 15,822 2,768 K013 JACKSON CITY SCHOOLS 0.025199% 0.024594% 29,355 5,340 34,695 447,403 581,105 333,514 333,096 582,138 57,078 1,065 58,143 - 58,143 7,218 K014 CLOVERPORT INDEPENDENT SC 0.022941% 0.026907% 26,725 4,861 31,586 407,313 529,034 303,629 303,248 529,975 51,964 (11,069) 40,895 - 40,895 6,571 K015 BULLITT CO PUBLIC LIBRARY 0.064486% 0.056123% 75,122 13,665 88,787 1,144,936 1,487,088 853,485 852,416 1,489,733 146,067 20,887 166,954 - 166,954 18,470 K016 CITY OF MORGANTOWN 0.031767% 0.032134% 37,006 6,731 43,737 564,017 732,567 420,442 419,916 733,870 71,955 (1,669) 70,286 - 70,286 9,099 K017 GEORGE COON PUBLIC LIBRAR 0.006735% 0.006020% 7,846 1,427 9,273 119,579 155,313 89,139 89,027 155,590 15,255 1,759 17,014 - 17,014 1,929 K018 CITY OF MURRAY 0.146584% 0.151291% 170,761 31,061 201,822 2,602,570 3,380,321 1,940,068 1,937,639 3,386,332 332,027 (15,730) 316,297 - 316,297 41,985 K019 CITY OF NEWPORT 0.086381% 0.087374% 100,628 18,304 118,932 1,533,677 1,992,001 1,143,269 1,141,838 1,995,543 195,662 (4,524) 191,138 - 191,138 24,741 K020 CARLISLE CO BD OF ED 0.036720% 0.036047% 42,777 7,781 50,558 651,956 846,787 485,996 485,388 848,292 83,174 996 84,170 - 84,170 10,517 K021 CARROLL CO PUBLIC LIBRARY 0.016052% 0.015045% 18,699 3,401 22,100 285,000 370,169 212,451 212,185 370,828 36,359 2,335 38,694 - 38,694 4,598 K022 CARTER CO EMER AMBUL DIST 0.055280% 0.079150% 64,398 11,714 76,112 981,485 1,274,792 731,642 730,726 1,277,059 125,215 (64,819) 60,396 - 60,396 15,833 K023 CASEY CO AMBULANCE SERV 0.017861% 0.014967% 20,806 3,785 24,591 317,119 411,886 236,394 236,098 412,619 40,457 7,325 47,782 - 47,782 5,116 K025 CLARK CO LIBRARY BD 0.032073% 0.031995% 37,363 6,796 44,159 569,450 739,624 424,492 423,961 740,939 72,649 (489) 72,160 - 72,160 9,186 K026 CITY OF MANCHESTER 0.039928% 0.037427% 46,514 8,461 54,975 708,914 920,765 528,455 527,793 922,403 90,441 5,798 96,239 - 96,239 11,436 K027 CLINTON CO PUBLIC LIBRARY 0.002370% 0.002373% 2,761 502 3,263 42,079 54,654 31,367 31,328 54,751 5,368 (59) 5,309 - 5,309 679 K028 CITY OF MARION 0.037097% 0.035211% 43,215 7,861 51,076 658,650 855,481 490,986 490,371 857,002 84,028 4,220 88,248 - 88,248 10,625 K029 CITY OF BURKESVILLE 0.023809% 0.022980% 27,736 5,045 32,781 422,724 549,051 315,117 314,722 550,027 53,930 1,692 55,622 - 55,622 6,819 K030 OWENSBORO BD OF ED 0.297425% 0.307326% 346,481 63,024 409,505 5,280,722 6,858,811 3,936,478 3,931,550 6,871,007 673,697 (32,852) 640,845 - 640,845 85,189 K032 ELLIOTT CO AMB SERVICE 0.001554% 0.003253% 1,810 329 2,139 27,591 35,836 20,567 20,542 35,900 3,520 (4,562) (1,042) - (1,042) 445 K033 ESTILL CO BD OF EDUCATION 0.129590% 0.129931% 150,964 27,460 178,424 2,300,845 2,988,428 1,715,149 1,713,002 2,993,742 293,534 (3,725) 289,809 - 289,809 37,117 K034 LEX/FAYETTE URBAN CO GOVT 3.115392% 3.197043% 3,629,230 660,148 4,289,378 55,313,166 71,842,935 41,232,823 41,181,199 71,970,685 7,056,672 (285,317) 6,771,355 - 6,771,355 892,314 K035 LICKING VALLEY COM ACTION 0.078729% 0.078409% 91,714 16,683 108,397 1,397,818 1,815,541 1,041,994 1,040,689 1,818,770 178,329 (858) 177,471 - 177,471 22,550 K036 FLOYD CO SCHOOLS 0.331311% 0.349856% 385,956 70,204 456,160 5,882,361 7,640,244 4,384,966 4,379,476 7,653,830 750,452 (56,626) 693,826 - 693,826 94,894 K038 FULTON CITY SCHOOLS 0.024016% 0.025580% 27,978 5,089 33,067 426,399 553,824 317,856 317,459 554,809 54,399 (4,690) 49,709 - 49,709 6,879 K039 GALLATIN CO PUBLIC LIB 0.007125% 0.007192% 8,300 1,510 9,810 126,503 164,307 94,301 94,183 164,599 16,139 (333) 15,806 - 15,806 2,041 K040 GARRARD CO BD OF ED 0.123821% 0.130476% 144,243 26,238 170,481 2,198,417 2,855,392 1,638,795 1,636,743 2,860,469 280,467 (20,428) 260,039 - 260,039 35,465 K041 CITY OF WILLIAMSTOWN 0.068438% 0.069711% 79,726 14,502 94,228 1,215,103 1,578,224 905,790 904,656 1,581,030 155,019 (4,880) 150,139 - 150,139 19,602 K042 GRAVES CO BD OF ED 0.243588% 0.242956% 283,765 51,616 335,381 4,324,857 5,617,295 3,223,935 3,219,898 5,627,284 551,751 (3,609) 548,142 - 548,142 69,769 K043 CITY OF LEITCHFIELD 0.056892% 0.054123% 66,276 12,055 78,331 1,010,106 1,311,966 752,977 752,034 1,314,299 128,866 6,143 135,009 - 135,009 16,295 K044 CITY OF GREENSBURG 0.029057% 0.025604% 33,850 6,157 40,007 515,901 670,073 384,575 384,094 671,265 65,817 8,572 74,389 - 74,389 8,323 K045 GREENUP CO BD OF ED 0.166216% 0.167995% 193,631 35,221 228,852 2,951,132 3,833,047 2,199,901 2,197,147 3,839,863 376,496 (8,353) 368,143 - 368,143 47,608 K046 CITY OF HAWESVILLE 0.013259% 0.014993% 15,446 2,810 18,256 235,411 305,761 175,485 175,266 306,305 30,033 (4,909) 25,124 - 25,124 3,798 K047 HARDIN CO BD OF ED 0.781257% 0.787636% 910,114 165,547 1,075,661 13,871,063 18,016,287 10,340,089 10,327,143 18,048,323 1,769,625 (33,979) 1,735,646 - 1,735,646 223,769 K048 HARLAN INDEPENDENT SCHOOL 0.025316% 0.029336% 29,492 5,364 34,856 449,481 583,803 335,062 334,643 584,841 57,343 (11,264) 46,079 - 46,079 7,251 K049 CITY OF CYNTHIANA 0.054390% 0.052973% 63,360 11,525 74,885 965,684 1,254,268 719,862 718,961 1,256,499 123,199 2,594 125,793 - 125,793 15,578 K050 CAVERNA INDEPENDENT SCH 0.039513% 0.040213% 46,031 8,373 54,404 701,545 911,195 522,962 522,308 912,815 89,501 (2,724) 86,777 - 86,777 11,317 K052 HENRY CO BD OF EDUCATION 0.110520% 0.110248% 128,749 23,419 152,168 1,962,261 2,548,662 1,462,754 1,460,922 2,553,194 250,339 (1,677) 248,662 - 248,662 31,655 K055 JACKSON CO CONSERV DIST 0.000130% 0.001645% 151 28 179 2,308 2,998 1,721 1,718 3,003 294 (4,040) (3,746) - (3,746) 37 K057 JESSAMINE CO PUBLIC LIBRA 0.050713% 0.046920% 59,077 10,746 69,823 900,399 1,169,474 671,196 670,356 1,171,554 114,870 9,007 123,877 - 123,877 14,525 K058 JOHNSON CO BD OF ED 0.174751% 0.185340% 203,574 37,030 240,604 3,102,669 4,029,870 2,312,864 2,309,968 4,037,036 395,828 (32,019) 363,809 - 363,809 50,052 K060 LKLP COMM ACTION COUNCIL 0.333386% 0.358896% 388,373 70,644 459,017 5,919,202 7,688,095 4,412,429 4,406,905 7,701,766 755,152 (75,234) 679,918 - 679,918 95,489 K061 BARBOURVILLE CITY SCHOOLS 0.023343% 0.026169% 27,193 4,946 32,139 414,450 538,305 308,949 308,562 539,262 52,874 (8,039) 44,835 - 44,835 6,686 K062 LARUE CO BD OF EDUCATION 0.119369% 0.120033% 139,057 25,294 164,351 2,119,373 2,752,726 1,579,872 1,577,894 2,757,620 270,383 (4,364) 266,019 - 266,019 34,190 K063 LONDON UTILITY COMM 0.057799% 0.059333% 67,332 12,248 79,580 1,026,210 1,332,882 764,981 764,023 1,335,252 130,920 (5,344) 125,576 - 125,576 16,555 K064 CITY OF LOUISA 0.020469% 0.020081% 23,846 4,337 28,183 363,423 472,028 270,911 270,572 472,868 46,364 589 46,953 - 46,953 5,863 K065 CITY OF BEATTYVILLE 0.025422% 0.025075% 29,616 5,387 35,003 451,363 586,248 336,465 336,044 587,290 57,583 373 57,956 - 57,956 7,281 K066 LESLIE CO PUBLIC LIBRARY 0.009830% 0.010331% 11,452 2,083 13,535 174,530 226,686 130,102 129,939 227,089 22,266 (1,549) 20,717 - 20,717 2,816 K067 LETCHER CO BD OF ED 0.184967% 0.184476% 215,474 39,194 254,668 3,284,052 4,265,457 2,448,074 2,445,009 4,273,042 418,969 (2,711) 416,258 - 416,258 52,978 K068 LEWIS CO BD OF ED 0.106868% 0.111134% 124,494 22,645 147,139 1,897,420 2,464,445 1,414,419 1,412,648 2,468,827 242,067 (13,692) 228,375 - 228,375 30,609 K069 LINCOLN CO PUBLIC LIBRARY 0.007554% 0.007200% 8,799 1,601 10,400 134,120 174,200 99,979 99,853 174,510 17,111 779 17,890 - 17,890 2,164 K070 LIVINGSTON CO CONSERV DIS 0.001560% 0.001589% 1,818 331 2,149 27,697 35,975 20,647 20,621 36,039 3,534 (111) 3,423 - 3,423 447 K071 CITY OF RUSSELLVILLE 0.076222% 0.077034% 88,794 16,151 104,945 1,353,306 1,757,728 1,008,813 1,007,550 1,760,854 172,650 (3,820) 168,830 - 168,830 21,832 K072 LYON CO BD OF EDUCATION 0.049712% 0.049477% 57,912 10,534 68,446 882,627 1,146,391 657,948 657,124 1,148,429 112,603 (454) 112,149 - 112,149 14,239 K073 PADUCAH BOARD OF ED 0.197449% 0.202181% 230,015 41,839 271,854 3,505,668 4,553,300 2,613,276 2,610,004 4,561,397 447,242 (16,903) 430,339 - 430,339 56,554 K074 MCCREARY CO WATER DIST 0.045494% 0.043724% 52,998 9,640 62,638 807,737 1,049,121 602,122 601,368 1,050,986 103,048 3,729 106,777 - 106,777 13,030 K075 CITY OF CALHOUN 0.007807% 0.011486% 9,095 1,654 10,749 138,612 180,034 103,327 103,198 180,355 17,684 (9,975) 7,709 - 7,709 2,236 K077 MAGOFFIN CO LIBRARY 0.002229% 0.002358% 2,597 472 3,069 39,575 51,402 29,501 29,464 51,494 5,049 (392) 4,657 - 4,657 638 K078 CITY OF LEBANON 0.053580% 0.054793% 62,417 11,354 73,771 951,302 1,235,589 709,142 708,254 1,237,786 121,364 (4,397) 116,967 - 116,967 15,346 K079 CITY OF BENTON 0.061333% 0.060247% 71,448 12,996 84,444 1,088,955 1,414,378 811,754 810,738 1,416,893 138,925 1,561 140,486 - 140,486 17,567 K080 MARTIN COUNTY LIBRARY 0.007373% 0.007643% 8,590 1,562 10,152 130,906 170,026 97,583 97,461 170,328 16,701 (880) 15,821 - 15,821 2,112 K081 MAYSVILLE UTILITY COMM 0.000000% 0.031665% - - - - - - - - - (84,393) (84,393) - (84,393) - K082 CITY OF MULDRAUGH 0.012389% 0.011866% 14,432 2,625 17,057 219,964 285,698 163,971 163,766 286,206 28,062 1,125 29,187 - 29,187 3,548 K083 CITY OF FRENCHBURG 0.010227% 0.009965% 11,914 2,167 14,081 181,578 235,841 135,356 135,187 236,261 23,165 476 23,641 - 23,641 2,929 K085 METCALFE HEALTH CARE CTN 0.074786% 0.071512% 87,121 15,847 102,968 1,327,811 1,724,613 989,807 988,568 1,727,680 169,398 7,101 176,499 - 176,499 21,420 K086 MONROE CO CONSERV DIST 0.002099% 0.002178% 2,445 445 2,890 37,267 48,404 27,781 27,746 48,490 4,754 (256) 4,498 - 4,498 601 K087 MONTGOMERY CO BD OF ED 0.234745% 0.235486% 273,462 49,742 323,204 4,167,851 5,413,370 3,106,896 3,103,006 5,422,996 531,721 (7,077) 524,644 - 524,644 67,236 K088 GATEWAY COMM SER ORGANIZ 0.120832% 0.099019% 140,762 25,604 166,366 2,145,348 2,786,463 1,599,235 1,597,233 2,791,418 273,696 55,510 329,206 - 329,206 34,609 K089 MUHLENBERG CO BD OF ED 0.299442% 0.290814% 348,830 63,451 412,281 5,316,533 6,905,324 3,963,174 3,958,212 6,917,603 678,266 16,488 694,754 - 694,754 85,767 K090 NELSON COUNTY BD OF ED 0.247336% 0.245751% 288,131 52,410 340,541 4,391,402 5,703,727 3,273,540 3,269,442 5,713,869 560,241 (1,151) 559,090 - 559,090 70,842 K091 CITY OF CARLISLE 0.025047% 0.026219% 29,178 5,307 34,485 444,705 577,600 331,502 331,087 578,627 56,734 (3,668) 53,066 - 53,066 7,174 K092 OHIO CO LIBRARY 0.013688% 0.013562% 15,946 2,900 18,846 243,028 315,654 181,163 180,937 316,215 31,005 38 31,043 - 31,043 3,921 K093 OLDHAM CO LIBRARY BD 0.033738% 0.033553% 39,303 7,149 46,452 599,011 778,020 446,529 445,970 779,403 76,420 (240) 76,180 - 76,180 9,663 K094 OWEN CO PUBLIC LIBRARY 0.007792% 0.007922% 9,077 1,651 10,728 138,345 179,689 103,129 103,000 180,008 17,650 (516) 17,134 - 17,134 2,232 K095 OWSLEY CO PUBLIC LIBRARY 0.002576% 0.003430% 3,000 546 3,546 45,736 59,404 34,094 34,051 59,510 5,835 (2,332) 3,503 - 3,503 738 K096 PENDLETON CO LIBRARY 0.009444% 0.008805% 11,002 2,001 13,003 167,676 217,785 124,993 124,837 218,172 21,392 1,498 22,890 - 22,890 2,705 K097 PERRY CO BD OF EDUCATION 0.236365% 0.260889% 275,350 50,085 325,435 4,196,614 5,450,728 3,128,337 3,124,420 5,460,421 535,390 (70,497) 464,893 - 464,893 67,700 K098 PIKEVILLE INDEPENDENT SCH 0.050284% 0.054387% 58,577 10,655 69,232 892,782 1,159,581 665,519 664,685 1,161,643 113,898 (12,028) 101,870 - 101,870 14,402 K099 CITY OF STANTON 0.009235% 0.009074% 10,758 1,957 12,715 163,966 212,965 122,227 122,074 213,344 20,918 228 21,146 - 21,146 2,645 K100 SOMERSET BD OF EDUCATION 0.071877% 0.070874% 83,732 15,231 98,963 1,276,162 1,657,530 951,306 950,115 1,660,477 162,809 1,111 163,920 - 163,920 20,587 K101 CITY OF MOUNT OLIVET 0.001259% 0.000534% 1,466 267 1,733 22,353 29,033 16,663 16,642 29,085 2,852 1,905 4,757 - 4,757 361 K102 ROCKCASTLE CONSERV DIST 0.000958% 0.000936% 1,116 203 1,319 17,009 22,092 12,679 12,663 22,131 2,170 38 2,208 - 2,208 274

App A - 4

Page 27: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

K103 CITY OF MOREHEAD 0.057165% 0.055576% 66,593 12,113 78,706 1,014,953 1,318,262 756,590 755,643 1,320,606 129,484 2,993 132,477 - 132,477 16,373 K104 RUSSELL CO CONS DIST 0.001194% 0.001199% 1,390 253 1,643 21,199 27,534 15,803 15,783 27,583 2,705 (39) 2,666 - 2,666 342 K105 CITY OF GEORGETOWN 0.130724% 0.128349% 152,285 27,700 179,985 2,320,979 3,014,579 1,730,158 1,727,992 3,019,940 296,103 3,489 299,592 - 299,592 37,442 K106 CITY OF SHELBYVILLE 0.058932% 0.057376% 68,652 12,488 81,140 1,046,326 1,359,010 779,977 779,000 1,361,426 133,487 2,866 136,353 - 136,353 16,879 K107 FRANKLIN/SIMPSON PARKS BD 0.006383% 0.006716% 7,436 1,353 8,789 113,329 147,196 84,480 84,374 147,458 14,458 (1,026) 13,432 - 13,432 1,828 K108 CITY OF TAYLORSVILLE 0.032299% 0.031642% 37,627 6,844 44,471 573,462 744,836 427,484 426,948 746,160 73,160 1,049 74,209 - 74,209 9,251 K109 CAMPBELLSVLE MUN WTR&SEWR 0.064557% 0.056676% 75,204 13,680 88,884 1,146,197 1,488,726 854,425 853,355 1,491,373 146,228 19,601 165,829 - 165,829 18,490 K110 TODD COUNTY WATER DIST 0.014053% 0.013655% 16,370 2,978 19,348 249,508 324,071 185,994 185,761 324,647 31,831 755 32,586 - 32,586 4,025 K111 CITY OF CADIZ 0.039970% 0.039395% 46,563 8,470 55,033 709,659 921,734 529,011 528,348 923,373 90,536 664 91,200 - 91,200 11,448 K112 TRIMBLE CO LIBRARY 0.007991% 0.007035% 9,309 1,693 11,002 141,879 184,278 105,762 105,630 184,605 18,100 2,374 20,474 - 20,474 2,289 K113 UNION CO BD OF EDUCATION 0.142757% 0.144050% 166,302 30,250 196,552 2,534,622 3,292,068 1,889,417 1,887,051 3,297,922 323,359 (6,548) 316,811 - 316,811 40,889 K114 CITY OF BOWLING GREEN 0.412254% 0.419362% 480,249 87,356 567,605 7,319,488 9,506,841 5,456,262 5,449,431 9,523,746 933,796 (27,903) 905,893 - 905,893 118,078 K115 CITY OF SPRINGFIELD 0.024782% 0.024180% 28,870 5,251 34,121 439,999 571,489 327,995 327,584 572,505 56,134 1,066 57,200 - 57,200 7,098 K116 WAYNE CO BD OF ED 0.178229% 0.176992% 207,625 37,767 245,392 3,164,420 4,110,075 2,358,896 2,355,942 4,117,383 403,706 (576) 403,130 - 403,130 51,049 K117 WEBSTER CO PUBLIC LIBRARY 0.006539% 0.006244% 7,618 1,386 9,004 116,099 150,794 86,545 86,437 151,062 14,811 644 15,455 - 15,455 1,873 K118 WHITLEY CO BD OF ED 0.250252% 0.251983% 291,527 53,028 344,555 4,443,175 5,770,971 3,312,134 3,307,987 5,781,233 566,846 (10,052) 556,794 - 556,794 71,677 K119 WOLFE COUNTY LIBRARY 0.002695% 0.002386% 3,139 571 3,710 47,849 62,148 35,669 35,624 62,259 6,104 765 6,869 - 6,869 772 K120 CITY OF VERSAILLES 0.090749% 0.088281% 105,716 19,230 124,946 1,611,230 2,092,730 1,201,081 1,199,577 2,096,451 205,555 4,606 210,161 - 210,161 25,992 K137 KY MAGISTRATES/COMM ASSOC 0.006819% 0.006448% 7,944 1,445 9,389 121,070 157,251 90,251 90,138 157,530 15,446 841 16,287 - 16,287 1,953 K141 GRANT CO PLANNING COMM 0.002035% 0.002072% 2,371 431 2,802 36,131 46,928 26,934 26,900 47,012 4,609 (143) 4,466 - 4,466 583 K181 WESTERN LEWIS-RECTORVILLE 0.007216% 0.007962% 8,406 1,529 9,935 128,119 166,406 95,505 95,386 166,701 16,345 (2,145) 14,200 - 14,200 2,067 K214 GREEN RIVER EDUC COOP 0.006727% 0.012628% 7,837 1,425 9,262 119,437 155,129 89,033 88,922 155,405 15,237 (15,873) (636) - (636) 1,927 K219 NORTHERN KY WATER SER DIS 0.312273% 0.320590% 363,778 66,170 429,948 5,544,345 7,201,215 4,132,994 4,127,820 7,214,020 707,329 (28,953) 678,376 - 678,376 89,442 K237 KY CO JUDGE/EX ASSOC 0.007589% 0.007104% 8,841 1,608 10,449 134,741 175,007 100,442 100,316 175,318 17,190 1,128 18,318 - 18,318 2,174 K256 JEFFERSONTOWN FIRE DIST 0.002045% 0.001628% 2,382 433 2,815 36,309 47,159 27,066 27,032 47,243 4,632 1,067 5,699 - 5,699 586 K314 KY LEGAL AID 0.065278% 0.067744% 76,044 13,832 89,876 1,158,998 1,505,352 863,967 862,885 1,508,029 147,861 (7,991) 139,870 - 139,870 18,697 K315 MT WASHINGTON FIRE P DIST 0.002288% 0.002268% 2,666 485 3,151 40,623 52,763 30,282 30,244 52,857 5,183 4 5,187 - 5,187 655 K319 CITY OF SILVER GROVE 0.003678% 0.003588% 4,284 779 5,063 65,302 84,817 48,679 48,618 84,968 8,331 160 8,491 - 8,491 1,053 K337 KY COUNCIL OF ADD'S 0.002230% 0.003529% 2,598 473 3,071 39,593 51,425 29,514 29,478 51,517 5,051 (3,511) 1,540 - 1,540 639 K356 ST MATTHEWS FIRE DIST. 0.002713% 0.002538% 3,161 575 3,736 48,169 62,564 35,907 35,862 62,675 6,145 408 6,553 - 6,553 777 K414 CITY OF SMITHS GROVE 0.001142% 0.001457% 1,331 242 1,573 20,276 26,335 15,115 15,096 26,382 2,587 (864) 1,723 - 1,723 327 K419 ALEXANDRIA FIRE DISTRICT 0.005100% 0.000000% 5,941 1,081 7,022 90,549 117,609 67,499 67,415 117,818 11,552 13,481 25,033 - 25,033 1,461 K459 CITY OF LAKESIDE PARK 0.001580% 0.001530% 1,841 335 2,176 28,053 36,436 20,912 20,885 36,501 3,579 99 3,678 - 3,678 453 K519 CITY OF MELBOURNE 0.001331% 0.001322% 1,550 282 1,832 23,632 30,694 17,616 17,594 30,748 3,015 (5) 3,010 - 3,010 381 K559 CITY OF TAYLOR MILL 0.021345% 0.020929% 24,866 4,523 29,389 378,976 492,229 282,505 282,152 493,105 48,349 645 48,994 - 48,994 6,114 K614 WARREN CO PUBLIC LIBRARY 0.048436% 0.048175% 56,425 10,264 66,689 859,972 1,116,965 641,060 640,257 1,118,951 109,712 (357) 109,355 - 109,355 13,873 K619 CAMPBELL CO CONS DISPATCH 0.055412% 0.051103% 64,552 11,742 76,294 983,829 1,277,836 733,389 732,470 1,280,108 125,514 10,280 135,794 - 135,794 15,871 K659 CITY OF EDGEWOOD 0.032342% 0.027180% 37,676 6,853 44,529 574,226 745,827 428,053 427,517 747,153 73,258 13,055 86,313 - 86,313 9,263 K719 CENTRAL CAMPBELL CO FIRE 0.001224% 0.001217% 1,426 259 1,685 21,732 28,226 16,200 16,180 28,276 2,772 (8) 2,764 - 2,764 351 K759 LAKESIDE/CRESTVIEWHLS POL 0.002122% 0.002173% 2,472 450 2,922 37,676 48,935 28,085 28,050 49,022 4,807 (182) 4,625 - 4,625 608 K856 HIGHVIEW FIRE DISTRICT 0.002142% 0.002030% 2,495 454 2,949 38,031 49,396 28,350 28,314 49,484 4,852 252 5,104 - 5,104 614 K859 CITY OF FORT MITCHELL 0.021527% 0.027495% 25,078 4,562 29,640 382,208 496,426 284,914 284,557 497,309 48,761 (16,373) 32,388 - 32,388 6,166 K959 HOUSING AUTH OF COVINGTON 0.046818% 0.064123% 54,540 9,921 64,461 831,244 1,079,653 619,645 618,870 1,081,573 106,047 (47,138) 58,909 - 58,909 13,410 L002 ALLEN CO CONSERVATION DIS 0.001214% 0.000460% 1,414 257 1,671 21,554 27,996 16,068 16,047 28,045 2,750 1,983 4,733 - 4,733 348 L003 ANDERSON PUBLIC LIBRARY 0.012427% 0.011021% 14,476 2,633 17,109 220,639 286,575 164,474 164,268 287,084 28,148 3,477 31,625 - 31,625 3,559 L004 CITY OF BARLOW 0.003816% 0.005066% 4,445 809 5,254 67,752 87,999 50,506 50,442 88,156 8,644 (3,414) 5,230 - 5,230 1,093 L005 CITY OF GLASGOW 0.126003% 0.123821% 146,786 26,700 173,486 2,237,158 2,905,710 1,667,674 1,665,586 2,910,877 285,409 3,077 288,486 - 288,486 36,090 L006 BATH CO WATER DISTRICT 0.015417% 0.014930% 17,960 3,267 21,227 273,726 355,526 204,047 203,792 356,158 34,921 963 35,884 - 35,884 4,416 L007 BELL CO COURT CLERK 0.009978% 0.009576% 11,624 2,114 13,738 177,157 230,099 132,061 131,895 230,508 22,601 855 23,456 - 23,456 2,858 L008 BOONE CO BD OF ED 1.046268% 1.061296% 1,218,835 221,703 1,440,538 18,576,280 24,127,610 13,847,562 13,830,225 24,170,513 2,369,901 (62,789) 2,307,112 - 2,307,112 299,673 L009 CITY OF PARIS 0.160574% 0.164849% 187,058 34,025 221,083 2,850,959 3,702,939 2,125,228 2,122,568 3,709,524 363,716 (14,883) 348,833 - 348,833 45,992 L010 FIVCO AREA DEVELOPMT DIST 0.046712% 0.035692% 54,416 9,898 64,314 829,362 1,077,209 618,242 617,468 1,079,124 105,807 28,355 134,162 - 134,162 13,379 L011 DANVILLE BOYLE CO REC 0.007025% 0.005827% 8,184 1,489 9,673 124,727 162,001 92,977 92,861 162,289 15,912 3,040 18,952 - 18,952 2,012 L012 BRACKEN COUNTY PUB LIBRAR 0.004823% 0.004771% 5,618 1,022 6,640 85,631 111,221 63,833 63,753 111,419 10,925 34 10,959 - 10,959 1,381 L013 BREATHITT CO PUBLIC LIB 0.006425% 0.006877% 7,485 1,361 8,846 114,075 148,165 85,036 84,930 148,428 14,553 (1,344) 13,209 - 13,209 1,840 L014 BRECKINRIDGE CO CLERK OFF 0.011808% 0.012497% 13,755 2,502 16,257 209,649 272,300 156,281 156,086 272,784 26,746 (2,093) 24,653 - 24,653 3,382 L015 CITY OF MT WASHINGTON 0.079172% 0.072953% 92,230 16,776 109,006 1,405,683 1,825,757 1,047,857 1,046,545 1,829,004 179,332 14,854 194,186 - 194,186 22,677 L016 BUTLER CO AMBULANCE SVC 0.021118% 0.018195% 24,602 4,475 29,077 374,946 486,995 279,501 279,151 487,861 47,834 7,331 55,165 - 55,165 6,049 L018 MURRAY PUBLIC SCHOOLS 0.139038% 0.129571% 161,971 29,462 191,433 2,468,592 3,206,305 1,840,195 1,837,891 3,212,007 314,935 22,210 337,145 - 337,145 39,823 L021 CITY OF CARROLLTON 0.051178% 0.050633% 59,619 10,845 70,464 908,655 1,180,197 677,351 676,503 1,182,296 115,923 341 116,264 - 116,264 14,658 L022 NORTHEAST KY CAA 0.096239% 0.095140% 112,112 20,393 132,505 1,708,704 2,219,333 1,273,742 1,272,147 2,223,279 217,991 838 218,829 - 218,829 27,565 L023 CITY OF LIBERTY 0.031202% 0.030366% 36,349 6,612 42,961 553,985 719,538 412,965 412,448 720,818 70,676 1,550 72,226 - 72,226 8,937 L024 HOPKINSVLE CHRIST LIBRARY 0.010128% 0.009501% 11,798 2,146 13,944 179,821 233,558 134,046 133,878 233,973 22,941 1,451 24,392 - 24,392 2,901 L025 CITY OF WINCHESTER 0.085845% 0.087737% 100,004 18,190 118,194 1,524,161 1,979,641 1,136,175 1,134,753 1,983,161 194,447 (6,908) 187,539 - 187,539 24,588 L026 DANIEL BOONE COMM AGENCY 0.128218% 0.118068% 149,366 27,169 176,535 2,276,485 2,956,789 1,696,990 1,694,866 2,962,047 290,427 24,265 314,692 - 314,692 36,724 L027 CITY OF ALBANY 0.048039% 0.048893% 55,962 10,179 66,141 852,923 1,107,810 635,806 635,010 1,109,780 108,813 (3,320) 105,493 - 105,493 13,759 L028 CRITTENDEN/LIV CO WAT DIS 0.019053% 0.019131% 22,195 4,037 26,232 338,282 439,374 252,170 251,854 440,156 43,157 (622) 42,535 - 42,535 5,457 L029 CUMBERLAND CO SOIL & WAT 0.001079% 0.001106% 1,257 229 1,486 19,157 24,882 14,281 14,263 24,927 2,444 (95) 2,349 - 2,349 309 L031 EDMONSON CO AMBULANCE DIS 0.010210% 0.008593% 11,894 2,163 14,057 181,277 235,449 135,131 134,962 235,868 23,127 4,088 27,215 - 27,215 2,924 L032 SANDY HOOK WATER DISTRICT 0.007119% 0.007193% 8,294 1,509 9,803 126,396 164,169 94,221 94,103 164,461 16,125 (352) 15,773 - 15,773 2,039 L033 CITY OF IRVINE 0.019193% 0.019379% 22,359 4,067 26,426 340,768 442,603 254,023 253,705 443,390 43,474 (913) 42,561 - 42,561 5,497 L035 CITY OF FLEMINGSBURG 0.025693% 0.026592% 29,930 5,444 35,374 456,174 592,497 340,052 339,626 593,551 58,197 (2,954) 55,243 - 55,243 7,359 L036 FLOYD CO LIBRARY 0.017263% 0.015437% 20,110 3,658 23,768 306,501 398,096 228,479 228,193 398,804 39,102 4,491 43,593 - 43,593 4,944 L038 FULTON CO LIBRARY 0.005057% 0.005100% 5,891 1,072 6,963 89,786 116,618 66,930 66,847 116,825 11,455 (225) 11,230 - 11,230 1,448 L039 CITY OF WARSAW 0.007306% 0.007145% 8,512 1,548 10,060 129,717 168,481 96,696 96,575 168,781 16,549 270 16,819 - 16,819 2,093 L041 GRANT CO PUBLIC LIBRARY 0.016874% 0.016752% 19,657 3,576 23,233 299,595 389,125 223,331 223,051 389,817 38,221 (41) 38,180 - 38,180 4,833 L042 MAYFIELD CITY SCHOOLS 0.135720% 0.119661% 158,105 28,759 186,864 2,409,682 3,129,790 1,796,281 1,794,032 3,135,355 307,419 39,851 347,270 - 347,270 38,873 L043 LEITCHFIELD UTILITY COMM 0.048493% 0.046107% 56,492 10,276 66,768 860,984 1,118,280 641,814 641,011 1,120,268 109,841 5,306 115,147 - 115,147 13,889 L044 GREEN CO AMBULANCE SVC 0.007675% 0.009713% 8,940 1,626 10,566 136,268 176,990 101,580 101,453 177,305 17,385 (5,599) 11,786 - 11,786 2,198 L045 RACELAND BOARD OF EDUC 0.040453% 0.041608% 47,125 8,572 55,697 718,235 932,872 535,403 534,733 934,531 91,630 (3,957) 87,673 - 87,673 11,587 L046 HANCOCK CO PUBLIC LIBRARY 0.007828% 0.007785% 9,119 1,659 10,778 138,985 180,519 103,605 103,475 180,840 17,731 (55) 17,676 - 17,676 2,242 L047 WEST POINT INDEPENDENT SC 0.006520% 0.006743% 7,595 1,382 8,977 115,761 150,355 86,293 86,185 150,623 14,768 (736) 14,032 - 14,032 1,867 L049 CYNTHIANA/HARRISON LIBRAR 0.009912% 0.009852% 11,547 2,100 13,647 175,986 228,577 131,187 131,023 228,984 22,452 (55) 22,397 - 22,397 2,839 L050 CITY OF MUNFORDVILLE 0.013873% 0.014162% 16,162 2,940 19,102 246,312 319,920 183,612 183,382 320,489 31,424 (1,072) 30,352 - 30,352 3,974 L051 HENDERSON CO WATER DIST 0.017102% 0.016842% 19,923 3,624 23,547 303,643 394,383 226,348 226,065 395,084 38,738 321 39,059 - 39,059 4,898 L052 CITY OF EMINENCE 0.014090% 0.013716% 16,414 2,986 19,400 250,165 324,924 186,484 186,250 325,502 31,915 691 32,606 - 32,606 4,036 L054 DAWSON SPRINGS PUBLIC SCH 0.035065% 0.034115% 40,849 7,430 48,279 622,572 808,621 464,092 463,511 810,059 79,426 1,770 81,196 - 81,196 10,043 L057 CITY OF NICHOLASVILLE 0.201948% 0.201901% 235,256 42,793 278,049 3,585,547 4,657,050 2,672,821 2,669,475 4,665,331 457,432 (4,263) 453,169 - 453,169 57,842 L058 PAINTSVILLE BD OF ED 0.034362% 0.035563% 40,029 7,281 47,310 610,090 792,410 454,788 454,218 793,819 77,833 (3,948) 73,885 - 73,885 9,842 L060 KNOTT CO SOIL CONV DIST 0.001154% 0.001129% 1,344 245 1,589 20,489 26,612 15,273 15,254 26,659 2,614 42 2,656 - 2,656 331 L061 CITY OF BARBOURVILLE 0.023089% 0.021092% 26,897 4,893 31,790 409,941 532,447 305,587 305,205 533,394 52,299 4,821 57,120 - 57,120 6,613

App A - 5

Page 28: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

L062 CITY OF HODGENVILLE 0.036760% 0.036950% 42,823 7,789 50,612 652,666 847,709 486,526 485,917 849,217 83,265 (1,305) 81,960 - 81,960 10,529 L063 LAUREL CO PUBLIC LIB DIST 0.032948% 0.032474% 38,382 6,982 45,364 584,985 759,802 436,073 435,527 761,153 74,630 547 75,177 - 75,177 9,437 L064 LOUISA WATER & SEWER COMM 0.018665% 0.019670% 21,744 3,955 25,699 331,393 430,427 247,035 246,726 431,192 42,278 (3,084) 39,194 - 39,194 5,346 L065 LEE CO PUBLIC LIBRARY 0.003022% 0.002967% 3,520 640 4,160 53,655 69,689 39,997 39,947 69,813 6,845 81 6,926 - 6,926 866 L066 CITY OF HYDEN 0.004539% 0.004880% 5,288 962 6,250 80,589 104,672 60,075 59,999 104,858 10,281 (1,007) 9,274 - 9,274 1,300 L067 LETCHER COUNTY CONS DIST 0.001210% 0.001189% 1,410 256 1,666 21,483 27,903 16,015 15,995 27,953 2,741 30 2,771 - 2,771 347 L068 HOUSING AUTH OF VANCEBURG 0.003368% 0.003428% 3,923 714 4,637 59,798 77,668 44,576 44,520 77,806 7,629 (233) 7,396 - 7,396 965 L069 STANFORD WATER COMMISSION 0.022863% 0.020850% 26,634 4,845 31,479 405,928 527,235 302,596 302,217 528,173 51,787 4,868 56,655 - 56,655 6,548 L071 RUSSELLVILLE CITY SCHOOLS 0.053871% 0.054552% 62,757 11,415 74,172 956,469 1,242,300 712,993 712,101 1,244,509 122,023 (2,986) 119,037 - 119,037 15,430 L072 CITY OF EDDYVILLE 0.015459% 0.015887% 18,009 3,276 21,285 274,471 356,494 204,603 204,347 357,128 35,016 (1,477) 33,539 - 33,539 4,428 L073 CITY OF PADUCAH 0.315001% 0.320983% 366,956 66,748 433,704 5,592,780 7,264,125 4,169,100 4,163,880 7,277,042 713,509 (22,789) 690,720 - 690,720 90,223 L074 HOUSING AUTH MCREARY CO 0.005538% 0.005813% 6,452 1,173 7,625 98,326 127,710 73,297 73,205 127,937 12,544 (853) 11,691 - 11,691 1,586 L075 CITY OF LIVERMORE 0.007228% 0.007228% 8,420 1,532 9,952 128,332 166,682 95,664 95,544 166,979 16,372 (157) 16,215 - 16,215 2,070 L076 BEREA BD OF ED 0.060357% 0.064577% 70,312 12,790 83,102 1,071,627 1,391,871 798,837 797,837 1,394,346 136,715 (12,559) 124,156 - 124,156 17,288 L077 CITY OF SALYERSVILLE 0.029155% 0.029522% 33,963 6,178 40,141 517,641 672,333 385,872 385,389 673,529 66,039 (1,612) 64,427 - 64,427 8,351 L078 MARION FREE PUBLIC LIBRAR 0.011592% 0.011016% 13,504 2,456 15,960 205,814 267,319 153,422 153,230 267,794 26,257 1,283 27,540 - 27,540 3,320 L079 MARSHALL CO SOIL & WATER 0.001134% 0.001137% 1,322 240 1,562 20,134 26,151 15,009 14,990 26,197 2,569 (33) 2,536 - 2,536 325 L080 MARTIN CO CONSERV DIST 0.000923% 0.000940% 1,075 196 1,271 16,388 21,285 12,216 12,201 21,323 2,091 (65) 2,026 - 2,026 264 L082 MEADE CO BD OF ED 0.250441% 0.262176% 291,748 53,068 344,816 4,446,530 5,775,330 3,314,636 3,310,486 5,785,599 567,274 (36,718) 530,556 - 530,556 71,732 L083 MENIFEE CO PUBLIC LIBRARY 0.002023% 0.001921% 2,357 429 2,786 35,918 46,652 26,775 26,741 46,735 4,582 228 4,810 - 4,810 579 L084 BURGIN INDEPENDENT SCH 0.025397% 0.022786% 29,585 5,382 34,967 450,919 585,671 336,134 335,713 586,713 57,527 6,407 63,934 - 63,934 7,274 L085 METCALFE CO PUBLIC LIB 0.005928% 0.005426% 6,906 1,256 8,162 105,250 136,703 78,458 78,360 136,947 13,428 1,209 14,637 - 14,637 1,698 L086 CITY OF TOMPKINSVILLE 0.031704% 0.027788% 36,933 6,718 43,651 562,898 731,115 419,609 419,083 732,415 71,813 9,748 81,561 - 81,561 9,081 L087 MONTGOMERY CO SAN DIST #2 0.002322% 0.002313% 2,704 492 3,196 41,227 53,547 30,732 30,694 53,642 5,260 (27) 5,233 - 5,233 665 L088 MORGAN COUNTY LIBRARY 0.004745% 0.004749% 5,528 1,005 6,533 84,247 109,423 62,801 62,722 109,617 10,748 (114) 10,634 - 10,634 1,359 L090 CITY OF NEW HAVEN 0.004248% 0.004087% 4,948 900 5,848 75,422 97,962 56,223 56,153 98,136 9,622 337 9,959 - 9,959 1,217 L091 NICHOLAS COUNTY LIBRARY 0.005196% 0.002214% 6,053 1,101 7,154 92,254 119,823 68,770 68,684 120,036 11,769 7,835 19,604 - 19,604 1,488 L092 OHIO CO WATER DIST 0.034165% 0.030751% 39,799 7,240 47,039 606,593 787,867 452,180 451,614 789,268 77,387 8,356 85,743 - 85,743 9,786 L093 LAGRANGE UTILITY COMM 0.019916% 0.019035% 23,200 4,220 27,420 353,605 459,276 263,592 263,262 460,092 45,112 1,915 47,027 - 47,027 5,704 L096 PENDLETON COUNTY WATER 0.012793% 0.012697% 14,904 2,711 17,615 227,137 295,015 169,318 169,106 295,539 28,977 (22) 28,955 - 28,955 3,664 L099 POWELLS VALLEY WATER DIST 0.009489% 0.009722% 11,054 2,011 13,065 168,475 218,822 125,589 125,432 219,212 21,494 (827) 20,667 - 20,667 2,718 L100 SCIENCE HILL BD OF ED 0.021891% 0.021016% 25,501 4,639 30,140 388,670 504,820 289,732 289,369 505,718 49,585 1,856 51,441 - 51,441 6,270 L102 CITY OF MOUNT VERNON 0.050247% 0.048784% 58,534 10,647 69,181 892,125 1,158,728 665,029 664,196 1,160,788 113,814 2,807 116,621 - 116,621 14,392 L103 MOREHEAD UTILITY PLANT BD 0.073041% 0.068779% 85,088 15,477 100,565 1,296,828 1,684,372 966,712 965,502 1,687,367 165,445 9,772 175,217 - 175,217 20,920 L104 LAKE CUMBERLAND ADD 0.110225% 0.115167% 128,405 23,357 151,762 1,957,023 2,541,859 1,458,849 1,457,023 2,546,379 249,671 (15,567) 234,104 - 234,104 31,571 L105 GEORGETOWN/SCOTT CO PARKS 0.032471% 0.031271% 37,826 6,881 44,707 576,516 748,802 429,760 429,222 750,134 73,550 2,493 76,043 - 76,043 9,300 L106 TRIPLE S PLANNING & ZONIN 0.005507% 0.004966% 6,415 1,167 7,582 97,776 126,995 72,886 72,795 127,221 12,474 1,322 13,796 - 13,796 1,577 L107 CITY OF FRANKLIN 0.087895% 0.090320% 102,392 18,625 121,017 1,560,558 2,026,915 1,163,308 1,161,851 2,030,519 199,091 (8,373) 190,718 - 190,718 25,175 L108 SPENCER CO FIRE DIST 0.001206% 0.001169% 1,405 256 1,661 21,412 27,811 15,962 15,942 27,861 2,732 72 2,804 - 2,804 345 L109 CAMPBELLSVILLE CITY SCHOO 0.059639% 0.057112% 69,476 12,637 82,113 1,058,879 1,375,314 789,334 788,346 1,377,759 135,088 5,439 140,527 - 140,527 17,082 L110 CITY OF ELKTON 0.022227% 0.018932% 25,893 4,710 30,603 394,636 512,569 294,179 293,810 513,480 50,346 8,299 58,645 - 58,645 6,366 L111 HOUSING AUTH OF CADIZ 0.004215% 0.006344% 4,910 893 5,803 74,836 97,201 55,786 55,717 97,373 9,547 (5,766) 3,781 - 3,781 1,207 L112 CITY OF BEDFORD 0.003595% 0.002616% 4,188 762 4,950 63,829 82,903 47,581 47,521 83,050 8,143 2,531 10,674 - 10,674 1,030 L113 UNION CO PLANNING COMM 0.004399% 0.004348% 5,125 932 6,057 78,103 101,444 58,222 58,149 101,624 9,964 40 10,004 - 10,004 1,260 L114 WARREN COUNTY BD OF ED 0.687511% 0.671775% 800,906 145,683 946,589 12,206,621 15,854,444 9,099,343 9,087,950 15,882,636 1,557,281 26,999 1,584,280 - 1,584,280 196,918 L115 WASHINGTON CO SCHOOLS 0.087520% 0.086199% 101,955 18,545 120,500 1,553,900 2,018,267 1,158,344 1,156,894 2,021,856 198,241 1,619 199,860 - 199,860 25,068 L118 CORBIN BD OF ED 0.122990% 0.122429% 143,276 26,061 169,337 2,183,663 2,836,228 1,627,797 1,625,759 2,841,271 278,585 (1,178) 277,407 - 277,407 35,227 L119 CITY OF CAMPTON 0.016309% 0.017335% 18,999 3,456 22,455 289,563 376,096 215,853 215,583 376,765 36,942 (3,089) 33,853 - 33,853 4,671 L120 FALLING SPRINGS ARTS 0.020120% 0.019346% 23,439 4,263 27,702 357,227 463,980 266,292 265,959 464,805 45,574 1,626 47,200 - 47,200 5,763 L141 CORINTH WATER DISTRICT 0.005665% 0.005282% 6,600 1,200 7,800 100,581 130,639 74,977 74,884 130,871 12,832 898 13,730 - 13,730 1,623 L156 CITY OF LYNDON 0.008276% 0.007144% 9,641 1,754 11,395 146,939 190,850 109,534 109,397 191,189 18,746 2,837 21,583 - 21,583 2,370 L159 ELSMERE FIRE PROTECTION 0.001629% 0.001821% 1,898 345 2,243 28,923 37,566 21,560 21,533 37,633 3,690 (547) 3,143 - 3,143 467 L256 CITY OF HURSTBOURNE 0.005295% 0.005292% 6,168 1,122 7,290 94,012 122,106 70,080 69,993 122,323 11,994 (107) 11,887 - 11,887 1,517 L356 EASTWOOD FIRE PROT DIST 0.001543% 0.001481% 1,798 327 2,125 27,396 35,583 20,422 20,396 35,646 3,495 132 3,627 - 3,627 442 L456 HARRODS CREEK FIRE DIST 0.000144% 0.000000% 167 31 198 2,557 3,321 1,906 1,903 3,327 326 381 707 - 707 41 L656 FERN CREEK FIRE PROT DIST 0.002420% 0.002364% 2,819 513 3,332 42,967 55,807 32,029 31,989 55,906 5,482 97 5,579 - 5,579 693 L756 PLEASURE RIDGE PARK FIRE 0.008513% 0.009267% 9,917 1,804 11,721 151,147 196,315 112,671 112,530 196,664 19,283 (2,194) 17,089 - 17,089 2,438 L959 NORTHERN KY CONV CTR CORP 0.049045% 0.050974% 57,135 10,393 67,528 870,784 1,131,009 649,120 648,307 1,133,020 111,092 (6,207) 104,885 - 104,885 14,048 M001 COLUMBIA/ADAIR UTILITIES 0.037902% 0.038375% 44,154 8,031 52,185 672,942 874,044 501,640 501,012 875,599 85,852 (2,084) 83,768 - 83,768 10,856 M003 LAWBG-ANDERSON PLAN COMM 0.000633% 0.000558% 737 134 871 11,239 14,597 8,378 8,367 14,623 1,434 186 1,620 - 1,620 181 M005 GLASGOW WATER COMPANY 0.086175% 0.085750% 100,388 18,260 118,648 1,530,020 1,987,251 1,140,543 1,139,115 1,990,784 195,195 (740) 194,455 - 194,455 24,682 M006 GATEWAY AREA DEV DISTRICT 0.023699% 0.025169% 27,608 5,022 32,630 420,771 546,514 313,661 313,268 547,486 53,681 (4,433) 49,248 - 49,248 6,788 M007 MIDDLESBORO CITY SCHOOL 0.059844% 0.059194% 69,714 12,681 82,395 1,062,518 1,380,041 792,047 791,055 1,382,495 135,553 432 135,985 - 135,985 17,141 M008 WALTON/VERONA BD OF ED 0.082453% 0.084560% 96,052 17,472 113,524 1,463,937 1,901,419 1,091,282 1,089,915 1,904,800 186,764 (7,408) 179,356 - 179,356 23,616 M009 PARIS BOURBON CO LIBRARY 0.012987% 0.012980% 15,129 2,752 17,881 230,582 299,489 171,885 171,670 300,021 29,417 (264) 29,153 - 29,153 3,720 M010 BOYD CO BD OF ED 0.224495% 0.224343% 261,522 47,570 309,092 3,985,864 5,176,998 2,971,235 2,967,515 5,186,204 508,503 (4,473) 504,030 - 504,030 64,300 M011 BOYLE COUNTY BD OF EDUC 0.115703% 0.112821% 134,787 24,517 159,304 2,054,284 2,668,185 1,531,352 1,529,435 2,672,930 262,079 5,167 267,246 - 267,246 33,140 M012 EAST PENDLETON WATER DIST 0.011313% 0.011109% 13,178 2,397 15,575 200,860 260,885 149,730 149,542 261,349 25,625 298 25,923 - 25,923 3,240 M013 BREATHITT CO SOIL CONSERV 0.000193% 0.001028% 225 41 266 3,427 4,451 2,554 2,551 4,459 437 (2,230) (1,793) - (1,793) 55 M014 CITY OF HARDINSBURG 0.012785% 0.012211% 14,893 2,709 17,602 226,995 294,830 169,212 169,000 295,355 28,959 1,252 30,211 - 30,211 3,662 M015 BULLITT CO FISCAL COURT 0.203215% 0.214615% 236,732 43,061 279,793 3,608,042 4,686,268 2,689,590 2,686,223 4,694,601 460,302 (34,799) 425,503 - 425,503 58,205 M017 CITY OF FREDONIA 0.001187% 0.002124% 1,383 252 1,635 21,075 27,373 15,710 15,691 27,422 2,689 (2,523) 166 - 166 340 M018 CALLOWAY CO PUBLIC LIBRAR 0.012704% 0.013844% 14,800 2,692 17,492 225,557 292,962 168,140 167,929 293,483 28,776 (3,315) 25,461 - 25,461 3,639 M019 CAMPBELL CO COURTHOUSE 0.002568% 0.002594% 2,992 544 3,536 45,594 59,220 33,988 33,945 59,325 5,817 (125) 5,692 - 5,692 736 M020 CITY OF BARDWELL 0.016138% 0.014902% 18,799 3,420 22,219 286,527 372,153 213,590 213,322 372,814 36,554 2,943 39,497 - 39,497 4,622 M021 CARROLL CO WATER DISTRICT 0.017972% 0.016683% 20,936 3,808 24,744 319,089 414,446 237,863 237,565 415,183 40,708 3,045 43,753 - 43,753 5,148 M022 CITY OF OLIVE HILL 0.037274% 0.035949% 43,422 7,898 51,320 661,792 859,562 493,329 492,711 861,091 84,429 2,721 87,150 - 87,150 10,676 M023 E CASEY CO WATER DISTRICT 0.009911% 0.010119% 11,546 2,100 13,646 175,968 228,554 131,174 131,010 228,960 22,449 (770) 21,679 - 21,679 2,839 M024 CHRISTIAN CO BD OF ED 0.496568% 0.511619% 578,469 105,222 683,691 8,816,466 11,451,176 6,572,175 6,563,946 11,471,538 1,124,776 (50,905) 1,073,871 - 1,073,871 142,228 M025 WINCHESTER MUNICIPAL UTIL 0.123935% 0.121256% 144,376 26,262 170,638 2,200,441 2,858,020 1,640,304 1,638,250 2,863,103 280,725 4,447 285,172 - 285,172 35,498 M026 CLAY COUNTY 911 BOARD 0.008184% 0.010012% 9,534 1,734 11,268 145,305 188,728 108,317 108,181 189,064 18,538 (5,050) 13,488 - 13,488 2,344 M027 HOUSING AUTH OF ALBANY 0.006223% 0.006267% 7,249 1,319 8,568 110,488 143,506 82,363 82,260 143,762 14,096 (252) 13,844 - 13,844 1,782 M029 CUMBERLAND CO FISCAL CT 0.040547% 0.041553% 47,235 8,592 55,827 719,904 935,040 536,647 535,976 936,702 91,843 (3,562) 88,281 - 88,281 11,614 M030 DAVIESS CO BD OF EDUC 0.651496% 0.637435% 758,950 138,051 897,001 11,567,182 15,023,915 8,622,677 8,611,881 15,050,630 1,475,703 23,317 1,499,020 - 1,499,020 186,602 M031 EDMONSON CO CONSERV DIST 0.000605% 0.000619% 705 128 833 10,742 13,952 8,007 7,997 13,976 1,370 (50) 1,320 - 1,320 173 M033 IRVINE MUNICIPAL UTILITY 0.025086% 0.024842% 29,224 5,316 34,540 445,397 578,499 332,018 331,602 579,528 56,822 105 56,927 - 56,927 7,185 M034 FAYETTE CO BD EDUCATION 2.262070% 2.227015% 2,635,165 479,330 3,114,495 40,162,603 52,164,783 29,938,939 29,901,456 52,257,541 5,123,813 44,270 5,168,083 - 5,168,083 647,905 M035 FLEMING COUNTY LIBRARY 0.005869% 0.006740% 6,837 1,244 8,081 104,203 135,343 77,677 77,580 135,584 13,294 (2,449) 10,845 - 10,845 1,681 M037 FRANKLIN CO BD OF ED 0.381849% 0.378479% 444,830 80,913 525,743 6,779,653 8,805,682 5,053,846 5,047,519 8,821,341 864,926 684 865,610 - 865,610 109,370 M038 HICKMAN/FULTON RIV PRT AU 0.013073% 0.013246% 15,229 2,770 17,999 232,109 301,472 173,024 172,807 302,008 29,612 (745) 28,867 - 28,867 3,744 M039 GALLATIN CO WATER DIS 0.010055% 0.010106% 11,714 2,131 13,845 178,525 231,875 133,080 132,913 232,287 22,776 (354) 22,422 - 22,422 2,880

App A - 6

Page 29: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

M040 GARRARD CO PUBLIC LIBRARY 0.006789% 0.006141% 7,908 1,439 9,347 120,537 156,559 89,854 89,741 156,837 15,378 1,579 16,957 - 16,957 1,945 M041 GRANT CO BD OF ED 0.221900% 0.221831% 258,499 47,020 305,519 3,939,790 5,117,156 2,936,890 2,933,213 5,126,255 502,626 (4,638) 497,988 - 497,988 63,557 M042 CITY OF MAYFIELD 0.036133% 0.033774% 42,092 7,657 49,749 641,534 833,250 478,227 477,629 834,732 81,845 5,502 87,347 - 87,347 10,349 M043 CITY OF CANEYVILLE 0.003992% 0.005913% 4,651 846 5,497 70,877 92,058 52,835 52,769 92,222 9,042 (5,206) 3,836 - 3,836 1,143 M044 GREEN/TAYLOR WATER DIST 0.019833% 0.016529% 23,105 4,203 27,308 352,131 457,362 262,494 262,165 458,175 44,924 8,375 53,299 - 53,299 5,681 M045 CITY OF FLATWOODS 0.044713% 0.042403% 52,088 9,475 61,563 793,870 1,031,110 591,785 591,044 1,032,944 101,279 5,185 106,464 - 106,464 12,807 M046 CITY OF LEWISPORT 0.024717% 0.023826% 28,794 5,238 34,032 438,845 569,990 327,134 326,725 571,003 55,986 1,838 57,824 - 57,824 7,079 M047 HARDIN CO PUBLIC LIBRARY 0.015447% 0.014586% 17,995 3,273 21,268 274,258 356,218 204,444 204,188 356,851 34,989 1,959 36,948 - 36,948 4,424 M048 CITY OF BENHAM 0.006923% 0.007615% 8,064 1,467 9,531 122,916 159,649 91,627 91,513 159,933 15,681 (1,995) 13,686 - 13,686 1,983 M049 HARRISON CO CONSERVA DIST 0.001331% 0.001273% 1,551 282 1,833 23,632 30,694 17,616 17,594 30,748 3,015 126 3,141 - 3,141 381 M050 HART CO CONSERVATION DIST 0.001653% 0.001634% 1,926 350 2,276 29,349 38,119 21,878 21,850 38,187 3,744 15 3,759 - 3,759 473 M051 HENDERSON CO BD OF ED 0.393248% 0.394236% 458,109 83,329 541,438 6,982,040 9,068,551 5,204,714 5,198,198 9,084,676 890,746 (11,179) 879,567 - 879,567 112,635 M052 HENRY CO LIBRARY 0.008468% 0.007372% 9,864 1,794 11,658 150,348 195,278 112,076 111,935 195,625 19,181 2,737 21,918 - 21,918 2,425 M054 CITY OF DAWSON SPRINGS 0.020300% 0.019907% 23,649 4,302 27,951 360,422 468,131 268,674 268,338 468,963 45,982 606 46,588 - 46,588 5,814 M056 JEFF CO MED CTR STM & CHL 0.055139% 0.056411% 64,234 11,684 75,918 978,982 1,271,541 729,775 728,862 1,273,802 124,895 (4,588) 120,307 - 120,307 15,793 M057 NICH-VLE/JESS CO PK & REC 0.010829% 0.010603% 12,615 2,295 14,910 192,267 249,724 143,324 143,144 250,168 24,529 367 24,896 - 24,896 3,102 M058 CITY OF PAINTSVILLE 0.107121% 0.103648% 124,789 22,699 147,488 1,901,912 2,470,279 1,417,767 1,415,992 2,474,671 242,640 6,928 249,568 - 249,568 30,682 M059 KENTON COUNTY FISCAL CT 0.342729% 0.319231% 399,258 72,624 471,882 6,085,085 7,903,550 4,536,085 4,530,406 7,917,604 776,315 55,178 831,493 - 831,493 98,165 M060 CITY OF HINDMAN 0.004580% 0.004659% 5,335 970 6,305 81,317 105,618 60,617 60,541 105,806 10,374 (310) 10,064 - 10,064 1,312 M061 KNOX CO E M S 0.047260% 0.042885% 55,055 10,014 65,069 839,092 1,089,846 625,495 624,712 1,091,784 107,049 10,633 117,682 - 117,682 13,536 M062 LARUE CO WATER DIST #1 0.012218% 0.013774% 14,234 2,589 16,823 216,928 281,755 161,708 161,505 282,256 27,675 (4,413) 23,262 - 23,262 3,499 M064 HOUSING AUTH/ LAWRENCE CO 0.006082% 0.005777% 7,085 1,289 8,374 107,985 140,255 80,496 80,396 140,504 13,776 681 14,457 - 14,457 1,742 M065 LEE CO SOIL CONSERV DIST 0.001382% 0.001667% 1,610 293 1,903 24,537 31,870 18,291 18,268 31,926 3,130 (790) 2,340 - 2,340 396 M067 JENKINS BD OF ED 0.021398% 0.023374% 24,928 4,534 29,462 379,917 493,452 283,207 282,852 494,329 48,469 (5,731) 42,738 - 42,738 6,129 M068 CITY OF VANCEBURG 0.015876% 0.015943% 18,494 3,364 21,858 281,875 366,111 210,122 209,859 366,762 35,961 (524) 35,437 - 35,437 4,547 M069 CITY OF STANFORD 0.003321% 0.002492% 3,868 704 4,572 58,964 76,584 43,954 43,899 76,721 7,522 2,137 9,659 - 9,659 951 M070 LEDBETTER WATER DISTRICT 0.009858% 0.008780% 11,484 2,089 13,573 175,027 227,332 130,473 130,309 227,736 22,329 2,659 24,988 - 24,988 2,824 M073 W MCCRACKEN CO WATER DIST 0.004773% 0.005006% 5,560 1,011 6,571 84,744 110,068 63,172 63,092 110,264 10,811 (725) 10,086 - 10,086 1,367 M075 CITY OF SACRAMENTO 0.006529% 0.006535% 7,606 1,383 8,989 115,921 150,563 86,413 86,304 150,831 14,789 (158) 14,631 - 14,631 1,870 M076 CITY OF RICHMOND 0.177780% 0.177497% 207,102 37,671 244,773 3,156,449 4,099,721 2,352,953 2,350,007 4,107,011 402,689 (3,109) 399,580 - 399,580 50,920 M077 MAGOFFIN CO COURT CLERK 0.008149% 0.009014% 9,494 1,727 11,221 144,684 187,921 107,854 107,719 188,255 18,458 (2,482) 15,976 - 15,976 2,334 M078 LEBANON WATER WORKS 0.025911% 0.025119% 30,185 5,491 35,676 460,045 597,524 342,937 342,508 598,587 58,691 1,548 60,239 - 60,239 7,421 M079 MARSHALL CO REF DISP DIST 0.024303% 0.024407% 28,312 5,150 33,462 431,495 560,443 321,655 321,252 561,439 55,049 (805) 54,244 - 54,244 6,961 M081 CITY OF MAYSVILLE 0.140941% 0.115782% 164,187 29,865 194,052 2,502,379 3,250,190 1,865,382 1,863,046 3,255,969 319,245 63,990 383,235 - 383,235 40,368 M082 CITY OF BRANDENBURG 0.023662% 0.023504% 27,564 5,014 32,578 420,114 545,661 313,171 312,779 546,631 53,597 (93) 53,504 - 53,504 6,777 M084 MERCER CO BOARD OF ED 0.136744% 0.133499% 159,298 28,976 188,274 2,427,863 3,153,404 1,809,834 1,807,568 3,159,012 309,739 5,677 315,416 - 315,416 39,166 M085 CITY OF EDMONTON 0.025004% 0.025586% 29,128 5,298 34,426 443,941 576,608 330,933 330,519 577,634 56,637 (2,095) 54,542 - 54,542 7,162 M087 MT STERL/MONTGOMERY LIB 0.011663% 0.012130% 13,586 2,471 16,057 207,074 268,956 154,362 154,169 269,435 26,418 (1,498) 24,920 - 24,920 3,341 M088 MORGAN CO CONSERVAT DIST 0.001258% 0.001296% 1,466 267 1,733 22,336 29,010 16,650 16,629 29,062 2,849 (129) 2,720 - 2,720 360 M090 BARDSTOWN BD OF ED 0.175905% 0.173784% 204,918 37,274 242,192 3,123,158 4,056,482 2,328,137 2,325,222 4,063,695 398,442 1,830 400,272 - 400,272 50,383 M091 NICHOLAS CO WATER DIST 0.004788% 0.005002% 5,577 1,015 6,592 85,010 110,414 63,370 63,291 110,611 10,845 (674) 10,171 - 10,171 1,371 M092 CITY OF BEAVER DAM 0.026802% 0.026349% 31,222 5,679 36,901 475,864 618,071 354,730 354,286 619,170 60,709 625 61,334 - 61,334 7,677 M093 OLDHAM CO WATER DIST 0.036261% 0.035037% 42,241 7,684 49,925 643,807 836,202 479,921 479,321 837,689 82,135 2,474 84,609 - 84,609 10,386 M096 CITY OF FALMOUTH 0.029319% 0.027462% 34,154 6,213 40,367 520,553 676,115 388,043 387,557 677,317 66,410 4,312 70,722 - 70,722 8,398 M097 E KY CONCEN EMPLOY PRO 0.082033% 0.080997% 95,563 17,383 112,946 1,456,480 1,891,734 1,085,723 1,084,363 1,895,097 185,813 979 186,792 - 186,792 23,496 M098 PIKE CO HOUSING AUTHORITY 0.012594% 0.012679% 14,672 2,669 17,341 223,604 290,426 166,684 166,475 290,942 28,527 (500) 28,027 - 28,027 3,607 M099 BEECH FORK WATER COMM 0.011459% 0.011601% 13,349 2,428 15,777 203,452 264,252 151,662 151,472 264,722 25,956 (627) 25,329 - 25,329 3,282 M100 PULASKI CO BD OF ED 0.443598% 0.444678% 516,762 93,998 610,760 7,875,994 10,229,654 5,871,106 5,863,756 10,247,844 1,004,794 (12,519) 992,275 - 992,275 127,056 M104 RUSSELL CO PUBLIC LIBRARY 0.008043% 0.009167% 9,370 1,704 11,074 142,802 185,477 106,451 106,317 185,807 18,218 (3,171) 15,047 - 15,047 2,304 M105 SCOTT COUNTY LIBRARY 0.034358% 0.034398% 40,025 7,280 47,305 610,019 792,317 454,735 454,166 793,726 77,824 (853) 76,971 - 76,971 9,841 M106 SHELBY CO BD OF ED 0.348054% 0.357599% 405,460 73,752 479,212 6,179,630 8,026,348 4,606,563 4,600,795 8,040,620 788,377 (33,003) 755,374 - 755,374 99,690 M107 FRANKLIN ELECTRIC PLNT BD 0.041827% 0.038623% 48,726 8,863 57,589 742,630 964,557 553,589 552,895 966,273 94,742 7,630 102,372 - 102,372 11,980 M108 SPENCER CO PUBLIC LIB 0.007368% 0.006641% 8,583 1,561 10,144 130,817 169,911 97,517 97,395 170,213 16,689 1,777 18,466 - 18,466 2,110 M109 CITY OF CAMPBELLSVILLE 0.099588% 0.094524% 116,014 21,103 137,117 1,768,165 2,296,563 1,318,067 1,316,416 2,300,647 225,577 11,332 236,909 - 236,909 28,524 M110 CITY OF GUTHRIE 0.011737% 0.010206% 13,673 2,487 16,160 208,388 270,663 155,341 155,147 271,144 26,585 3,825 30,410 - 30,410 3,362 M111 TRIGG CO CONS DISTRICT 0.001257% 0.001172% 1,465 266 1,731 22,318 28,987 16,637 16,616 29,039 2,847 199 3,046 - 3,046 360 M112 CITY OF MILTON 0.010696% 0.010449% 12,460 2,266 14,726 189,905 246,657 141,564 141,386 247,095 24,228 426 24,654 - 24,654 3,064 M113 CITY OF STURGIS 0.017899% 0.018046% 20,852 3,793 24,645 317,793 412,762 236,897 236,600 413,496 40,543 (781) 39,762 - 39,762 5,127 M115 WASHINGTON CO LIBRARY BD 0.004653% 0.005351% 5,420 986 6,406 82,613 107,301 61,583 61,506 107,492 10,540 (1,961) 8,579 - 8,579 1,333 M116 WAYNE CO PUBLIC LIBRARY 0.010147% 0.009336% 11,821 2,150 13,971 180,158 233,996 134,298 134,129 234,412 22,984 1,941 24,925 - 24,925 2,906 M117 WEBSTER CO BD OF ED 0.122550% 0.119764% 142,763 25,968 168,731 2,175,851 2,826,081 1,621,973 1,619,943 2,831,107 277,588 4,762 282,350 - 282,350 35,101 M118 WHITLEY CO FISCAL COURT 0.145563% 0.146802% 169,572 30,845 200,417 2,584,442 3,356,776 1,926,555 1,924,143 3,362,745 329,715 (6,465) 323,250 - 323,250 41,692 M119 WOLFE CO FISCAL COURT 0.042376% 0.043305% 49,365 8,979 58,344 752,377 977,218 560,855 560,152 978,955 95,986 (3,397) 92,589 - 92,589 12,137 M120 WOODFORD COUNTY LIBRARY 0.019600% 0.020740% 22,832 4,153 26,985 347,994 451,989 259,410 259,085 452,792 44,396 (3,464) 40,932 - 40,932 5,614 M215 SHEPHER/BULLIT CO TOURIST 0.018987% 0.015981% 22,118 4,023 26,141 337,110 437,852 251,297 250,982 438,631 43,007 7,599 50,606 - 50,606 5,438 M315 CITY OF PIONEER VILLAGE 0.001791% 0.001474% 2,087 380 2,467 31,799 41,302 23,704 23,675 41,375 4,057 806 4,863 - 4,863 513 M356 MIDDLETOWN FIRE PROT DIST 0.001517% 0.002580% 1,767 321 2,088 26,934 34,983 20,078 20,053 35,045 3,436 (2,866) 570 - 570 435 M415 BULLITT CO SANITATION DIS 0.014330% 0.015096% 16,693 3,037 19,730 254,426 330,459 189,660 189,423 331,047 32,459 (2,353) 30,106 - 30,106 4,104 N001 ADAIR CO CONSERVATION DIS 0.002392% 0.002348% 2,787 507 3,294 42,469 55,161 31,659 31,619 55,259 5,418 65 5,483 - 5,483 685 N006 HOUSING AUTH OWINGSVILLE 0.003640% 0.004206% 4,241 771 5,012 64,627 83,941 48,176 48,116 84,090 8,245 (1,588) 6,657 - 6,657 1,043 N007 PINEVILLE BD OF EDUCATION 0.020302% 0.019100% 23,650 4,302 27,952 360,458 468,177 268,701 268,365 469,010 45,986 2,762 48,748 - 48,748 5,815 N008 CITY OF FLORENCE 0.179581% 0.168079% 209,200 38,053 247,253 3,188,425 4,141,253 2,376,790 2,373,814 4,148,617 406,769 26,752 433,521 - 433,521 51,436 N009 CITY OF MILLERSBURG 0.001167% 0.001173% 1,360 247 1,607 20,720 26,912 15,445 15,426 26,960 2,643 (41) 2,602 - 2,602 334 N010 BOYD CO PUBLIC LIBRARY 0.026865% 0.025475% 31,296 5,693 36,989 476,983 619,524 355,564 355,118 620,626 60,852 3,121 63,973 - 63,973 7,695 N011 CITY OF PERRYVILLE 0.001114% 0.002333% 1,298 236 1,534 19,779 25,690 14,744 14,726 25,735 2,523 (3,273) (750) - (750) 319 N012 CITY OF BROOKSVILLE 0.010422% 0.010061% 12,140 2,208 14,348 185,041 240,338 137,937 137,765 240,765 23,607 735 24,342 - 24,342 2,985 N013 MIDDLE KY COMM ACT PART 0.085678% 0.090223% 99,809 18,155 117,964 1,521,196 1,975,790 1,133,965 1,132,545 1,979,303 194,069 (13,975) 180,094 - 180,094 24,540 N014 CITY OF IRVINGTON 0.012965% 0.012456% 15,103 2,747 17,850 230,191 298,981 171,594 171,379 299,513 29,367 1,075 30,442 - 30,442 3,713 N015 BULLITT CO CONSERVAT DIST 0.001346% 0.001444% 1,568 285 1,853 23,898 31,040 17,815 17,792 31,095 3,049 (290) 2,759 - 2,759 386 N017 PRINCETON ELECTRIC PL BD 0.048425% 0.049422% 56,412 10,261 66,673 859,776 1,116,712 640,914 640,112 1,118,697 109,687 (3,710) 105,977 - 105,977 13,870 N018 MURRAY/CALLOWAY CO AIRPRT 0.001871% 0.001841% 2,179 396 2,575 33,219 43,146 24,763 24,732 43,223 4,238 39 4,277 - 4,277 536 N020 CARLISLE CO SANIT DIST 1 0.002973% 0.003075% 3,464 630 4,094 52,785 68,559 39,348 39,299 68,681 6,734 (336) 6,398 - 6,398 852 N021 CARROLLTON UTILITIES COMM 0.063165% 0.060449% 73,584 13,385 86,969 1,121,482 1,456,625 836,001 834,954 1,459,215 143,075 5,866 148,941 - 148,941 18,092 N022 CITY OF GRAYSON 0.035258% 0.029354% 41,073 7,471 48,544 625,999 813,072 466,647 466,062 814,518 79,863 14,969 94,832 - 94,832 10,099 N025 EAST CLARK CO WATER DIST 0.010886% 0.010048% 12,682 2,307 14,989 193,279 251,038 144,078 143,898 251,485 24,658 1,997 26,655 - 26,655 3,118 N029 CUMBERLAND CO PUBLIC LIB 0.004207% 0.003140% 4,900 891 5,791 74,694 97,016 55,680 55,611 97,189 9,529 2,752 12,281 - 12,281 1,205 N033 ESTILL CO WATER DIST NO 1 0.010860% 0.011707% 12,651 2,301 14,952 192,817 250,439 143,734 143,554 250,884 24,599 (2,493) 22,106 - 22,106 3,111 N035 HOUSING AUTH FLEMINGSBURG 0.002149% 0.002183% 2,504 455 2,959 38,155 49,557 28,442 28,407 49,645 4,868 (137) 4,731 - 4,731 616 N036 PRESTONSBURG CITY UTIL 0.112039% 0.115848% 130,518 23,741 154,259 1,989,230 2,583,691 1,482,858 1,481,002 2,588,285 253,779 (12,586) 241,193 - 241,193 32,090 N037 FRANKFORT INDEP SCHOOLS 0.050611% 0.055550% 58,958 10,724 69,682 898,588 1,167,122 669,846 669,008 1,169,197 114,639 (14,263) 100,376 - 100,376 14,496 N038 HOUSING AUTH OF HICKMAN 0.007405% 0.008018% 8,627 1,569 10,196 131,474 170,764 98,007 97,884 171,068 16,773 (1,795) 14,978 - 14,978 2,121

App A - 7

Page 30: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

N041 BULLOCK PEN WATER DIST 0.030064% 0.029807% 35,022 6,371 41,393 533,780 693,295 397,903 397,405 694,528 68,098 32 68,130 - 68,130 8,611 N042 PURCHASE AREA DEV DIST 0.078877% 0.087505% 91,887 16,714 108,601 1,400,445 1,818,954 1,043,953 1,042,645 1,822,189 178,664 (24,709) 153,955 - 153,955 22,592 N043 GRAYSON CO LIBRARY 0.010767% 0.010036% 12,543 2,282 14,825 191,166 248,294 142,503 142,325 248,735 24,388 1,714 26,102 - 26,102 3,084 N044 HOUSING AUTH OF GREENSBUR 0.001771% 0.001483% 2,063 375 2,438 31,444 40,840 23,440 23,410 40,913 4,011 729 4,740 - 4,740 507 N045 KENTUCKY ED DEV CORP 0.032950% 0.035211% 38,385 6,982 45,367 585,021 759,848 436,100 435,554 761,199 74,635 (6,742) 67,893 - 67,893 9,438 N047 ELIZABETHTOWN BD OF EDUC 0.120120% 0.119186% 139,932 25,453 165,385 2,132,707 2,770,044 1,589,812 1,587,821 2,774,970 272,084 (121) 271,963 - 271,963 34,405 N049 CYNTHIANA HARRISON CO JPC 0.003577% 0.003828% 4,167 758 4,925 63,509 82,488 47,342 47,283 82,635 8,102 (747) 7,355 - 7,355 1,025 N050 CITY OF HORSE CAVE 0.015266% 0.013027% 17,784 3,235 21,019 271,045 352,044 202,048 201,796 352,670 34,579 5,636 40,215 - 40,215 4,373 N051 CITY OF HENDERSON 0.301670% 0.294516% 351,426 63,924 415,350 5,356,091 6,956,703 3,992,662 3,987,663 6,969,074 683,313 12,511 695,824 - 695,824 86,405 N052 CITY OF NEW CASTLE 0.005052% 0.005021% 5,885 1,071 6,956 89,697 116,502 66,864 66,780 116,710 11,443 (27) 11,416 - 11,416 1,447 N054 CITY OF MADISONVILLE 0.309785% 0.303223% 360,879 65,643 426,522 5,500,171 7,143,840 4,100,065 4,094,932 7,156,544 701,694 10,757 712,451 - 712,451 88,729 N057 NICHOLASVILLE HOUSING AUT 0.002965% 0.001211% 3,454 628 4,082 52,643 68,375 39,242 39,193 68,496 6,716 4,610 11,326 - 11,326 849 N058 JOHNSON CO LIBRARY 0.010819% 0.009345% 12,604 2,293 14,897 192,089 249,493 143,192 143,012 249,937 24,506 3,694 28,200 - 28,200 3,099 N060 KNOTT CO WATER & SEWER 0.017608% 0.017268% 20,513 3,731 24,244 312,627 406,052 233,045 232,754 406,774 39,884 524 40,408 - 40,408 5,043 N061 KNOX CO SOIL CONSERV DIS 0.001433% 0.001475% 1,669 304 1,973 25,443 33,046 18,966 18,942 33,105 3,246 (143) 3,103 - 3,103 410 N063 CUMBERLAND VAL AREA DEV 0.042912% 0.043804% 49,989 9,093 59,082 761,894 989,578 567,949 567,238 991,338 97,200 (3,310) 93,890 - 93,890 12,291 N065 THREE FORKS REG JAIL 0.038814% 0.035754% 45,216 8,225 53,441 689,135 895,076 513,711 513,068 896,667 87,918 7,312 95,230 - 95,230 11,117 N067 HOUSING ORIENTED MINISTRI 0.013331% 0.014087% 15,530 2,825 18,355 236,689 307,421 176,438 176,217 307,968 30,196 (2,305) 27,891 - 27,891 3,818 N068 GAR,QUI,KY-O-HTS WTR DIST 0.009084% 0.009013% 10,582 1,925 12,507 161,285 209,483 120,229 120,078 209,855 20,576 (8) 20,568 - 20,568 2,602 N069 CITY OF CRAB ORCHARD 0.003228% 0.002719% 3,760 684 4,444 57,312 74,440 42,723 42,670 74,572 7,312 1,286 8,598 - 8,598 925 N071 CITY OF AUBURN 0.014553% 0.013018% 16,953 3,084 20,037 258,386 335,601 192,612 192,371 336,198 32,964 3,775 36,739 - 36,739 4,168 N072 LYON CO AMBULANCE SERVICE 0.022719% 0.022698% 26,466 4,814 31,280 403,371 523,915 300,690 300,314 524,846 51,461 (438) 51,023 - 51,023 6,507 N075 CITY OF ISLAND 0.004300% 0.004786% 5,009 911 5,920 76,346 99,161 56,911 56,840 99,337 9,740 (1,389) 8,351 - 8,351 1,232 N076 MADISON CO EMS 0.003583% 0.004142% 4,174 759 4,933 63,615 82,626 47,422 47,362 82,773 8,116 (1,568) 6,548 - 6,548 1,026 N077 MAGOFFIN CO WATER DIST 0.012196% 0.012211% 14,207 2,584 16,791 216,538 281,248 161,416 161,214 281,748 27,625 (305) 27,320 - 27,320 3,493 N078 CENTRAL KY COMM ACTION 0.198321% 0.194344% 231,031 42,024 273,055 3,521,150 4,573,409 2,624,817 2,621,531 4,581,542 449,217 6,290 455,507 - 455,507 56,803 N079 BENTON ELECTRIC SYSTEM 0.030860% 0.030484% 35,950 6,539 42,489 547,913 711,651 408,438 407,927 712,917 69,901 331 70,232 - 70,232 8,839 N080 MARTIN CO WATER DISTRICT 0.023960% 0.025020% 27,912 5,077 32,989 425,405 552,533 317,115 316,718 553,515 54,272 (3,346) 50,926 - 50,926 6,863 N081 BUFFALO TRACE AR DEV DIST 0.054872% 0.056592% 63,922 11,627 75,549 974,241 1,265,383 726,242 725,332 1,267,634 124,291 (5,777) 118,514 - 118,514 15,717 N082 MEADE CO WATER DISTRICT 0.016584% 0.017207% 19,319 3,514 22,833 294,446 382,438 219,492 219,218 383,118 37,564 (2,021) 35,543 - 35,543 4,750 N084 MERCER CO PUBLIC LIBRARY 0.014890% 0.016087% 17,345 3,155 20,500 264,369 343,373 197,072 196,825 343,984 33,727 (3,514) 30,213 - 30,213 4,265 N085 METCALFE CO CONSERV DIST 0.001424% 0.001500% 1,658 302 1,960 25,283 32,838 18,847 18,823 32,897 3,226 (234) 2,992 - 2,992 408 N087 CITY OF MT STERLING 0.038513% 0.036313% 44,865 8,161 53,026 683,791 888,134 509,727 509,089 889,714 87,236 5,027 92,263 - 92,263 11,031 N088 MORGAN CO AMBULANCE SERV 0.013389% 0.014456% 15,597 2,837 18,434 237,719 308,759 177,206 176,984 309,308 30,327 (3,135) 27,192 - 27,192 3,835 N089 MUHLENBERG CO WATER DIST 0.027424% 0.027477% 31,947 5,811 37,758 486,908 632,415 362,962 362,508 633,540 62,118 (737) 61,381 - 61,381 7,855 N090 BARDSTOWN-NELSON CO TOURI 0.005701% 0.006264% 6,642 1,208 7,850 101,220 131,469 75,454 75,359 131,702 12,913 (1,624) 11,289 - 11,289 1,633 N092 CITY OF HARTFORD 0.030896% 0.031677% 35,992 6,547 42,539 548,552 712,482 408,915 408,403 713,748 69,983 (2,753) 67,230 - 67,230 8,849 N093 CITY OF LAGRANGE 0.023598% 0.022809% 27,490 5,000 32,490 418,978 544,185 312,324 311,933 545,153 53,452 1,590 55,042 - 55,042 6,759 N094 CITY OF OWENTON 0.003615% 0.004962% 4,211 766 4,977 64,184 83,364 47,845 47,785 83,512 8,188 (3,669) 4,519 - 4,519 1,035 N097 KY VALLEY ED COOPERATIVE 0.005730% 0.008331% 6,675 1,214 7,889 101,735 132,137 75,838 75,743 132,372 12,979 (7,057) 5,922 - 5,922 1,641 N098 PIKE CO LIBRARY DISTRICT 0.022215% 0.022552% 25,879 4,707 30,586 394,423 512,292 294,020 293,652 513,203 50,319 (1,381) 48,938 - 48,938 6,363 N099 CITY OF CLAY CITY 0.005297% 0.004826% 6,171 1,122 7,293 94,047 122,152 70,107 70,019 122,369 11,998 1,140 13,138 - 13,138 1,517 N100 CITY OF BURNSIDE 0.008545% 0.007953% 9,955 1,811 11,766 151,715 197,053 113,095 112,953 197,404 19,355 1,392 20,747 - 20,747 2,447 N103 HOUSING AUTH OF MOREHEAD 0.014077% 0.014071% 16,399 2,983 19,382 249,934 324,625 186,312 186,079 325,202 31,886 (290) 31,596 - 31,596 4,032 N104 CITY OF JAMESTOWN 0.037742% 0.039348% 43,967 7,997 51,964 670,102 870,355 499,523 498,897 871,902 85,489 (5,101) 80,388 - 80,388 10,810 N106 W SHELBY WATER DISTRICT 0.008996% 0.007889% 10,479 1,906 12,385 159,722 207,454 119,064 118,915 207,822 20,377 2,755 23,132 - 23,132 2,577 N107 SIMPSON CO CONSER DIST 0.000963% 0.000961% 1,121 204 1,325 17,098 22,207 12,745 12,730 22,247 2,181 (16) 2,165 - 2,165 276 N110 LOGAN/TODD REG. WATER COM 0.018050% 0.017724% 21,027 3,825 24,852 320,474 416,245 238,895 238,596 416,985 40,885 477 41,362 - 41,362 5,170 N111 BARKLEY LAKE WATER DIST 0.029298% 0.026790% 34,130 6,208 40,338 520,180 675,631 387,765 387,279 676,832 66,363 6,047 72,410 - 72,410 8,392 N112 TRIMBLE CO WATER DIST 0.005237% 0.007655% 6,100 1,110 7,210 92,982 120,769 69,313 69,226 120,983 11,862 (6,558) 5,304 - 5,304 1,500 N113 UNION CO LIBRARY BD 0.012032% 0.012203% 14,016 2,550 16,566 213,626 277,466 159,246 159,046 277,959 27,254 (717) 26,537 - 26,537 3,446 N114 BOWLING GRN MUNICIPAL UTI 0.499211% 0.507144% 581,548 105,782 687,330 8,863,392 11,512,125 6,607,155 6,598,883 11,532,596 1,130,763 (31,991) 1,098,772 - 1,098,772 142,985 N115 WASHINGTON CO CONSER DIST 0.001029% 0.001057% 1,199 218 1,417 18,270 23,729 13,619 13,602 23,772 2,331 (97) 2,234 - 2,234 295 N116 MONTICELLO UTILITY COMM 0.044190% 0.044439% 51,478 9,364 60,842 784,585 1,019,050 584,863 584,131 1,020,862 100,095 (1,624) 98,471 - 98,471 12,657 N117 CITY OF DIXON 0.003128% 0.002828% 3,644 663 4,307 55,537 72,134 41,400 41,348 72,262 7,085 732 7,817 - 7,817 896 N118 CITY OF WILLIAMSBURG 0.078930% 0.073728% 91,948 16,725 108,673 1,401,386 1,820,176 1,044,654 1,043,346 1,823,413 178,784 12,149 190,933 - 190,933 22,607 N119 WOLFE CO CONSER DISTRICT 0.001551% 0.001509% 1,807 329 2,136 27,538 35,767 20,528 20,502 35,831 3,513 78 3,591 - 3,591 444 N120 WOODFORD CO PLAN ZONING 0.009883% 0.009742% 11,513 2,094 13,607 175,471 227,908 130,803 130,640 228,314 22,386 161 22,547 - 22,547 2,831 N959 N KY CONV & VISITORS BUR 0.047272% 0.046624% 55,069 10,017 65,086 839,305 1,090,123 625,654 624,871 1,092,061 107,076 700 107,776 - 107,776 13,540 P001 HOUSING AUTH OF COLUMBIA 0.005752% 0.005694% 6,701 1,219 7,920 102,126 132,645 76,129 76,034 132,881 13,029 30 13,059 - 13,059 1,647 P005 GLASGOW ELECTRIC PLANT BD 0.149033% 0.152725% 173,614 31,580 205,194 2,646,051 3,436,796 1,972,481 1,970,011 3,442,908 337,575 (13,078) 324,497 - 324,497 42,686 P006 BATH COUNTY E.M.S. 0.021641% 0.024381% 25,211 4,586 29,797 384,232 499,055 286,423 286,064 499,943 49,019 (7,773) 41,246 - 41,246 6,198 P007 CITY OF PINEVILLE 0.010159% 0.009905% 11,835 2,153 13,988 180,371 234,273 134,456 134,288 234,690 23,011 456 23,467 - 23,467 2,910 P008 BOONE CO PLANNING COMM 0.040244% 0.041172% 46,882 8,528 55,410 714,524 928,052 532,637 531,970 929,703 91,157 (3,348) 87,809 - 87,809 11,527 P009 HOUSING AUTHORITY PARIS 0.012276% 0.011279% 14,300 2,601 16,901 217,958 283,092 162,475 162,272 283,596 27,806 2,390 30,196 - 30,196 3,516 P010 REGIONAL PUBLIC SAFETY 0.027591% 0.028601% 32,141 5,847 37,988 489,873 636,266 365,172 364,715 637,398 62,496 (3,291) 59,205 - 59,205 7,903 P011 CITY OF JUNCTION CITY 0.008224% 0.008285% 9,580 1,743 11,323 146,015 189,651 108,846 108,710 189,988 18,628 (341) 18,287 - 18,287 2,356 P013 CITY OF JACKSON 0.046661% 0.049515% 54,357 9,887 64,244 828,457 1,076,033 617,567 616,794 1,077,946 105,692 (8,621) 97,071 - 97,071 13,365 P014 BRECKINRIDGE CO PUBLIC LI 0.007773% 0.007290% 9,055 1,647 10,702 138,008 179,250 102,877 102,748 179,569 17,607 1,118 18,725 - 18,725 2,226 P015 CITY OF LEBANON JUNCTION 0.007437% 0.007255% 8,664 1,576 10,240 132,042 171,502 98,430 98,307 171,807 16,846 323 17,169 - 17,169 2,130 P017 PRINCETON WATER/WASTEWATE 0.029130% 0.030043% 33,935 6,173 40,108 517,197 671,756 385,541 385,059 672,951 65,982 (3,066) 62,916 - 62,916 8,343 P018 MURRAY/CALLOWAY TRANS AUT 0.017415% 0.018821% 20,288 3,690 23,978 309,200 401,601 230,491 230,202 402,315 39,447 (4,126) 35,321 - 35,321 4,988 P022 RATTLESNAKE RIDGE WATER 0.022967% 0.021939% 26,755 4,867 31,622 407,775 529,634 303,973 303,592 530,576 52,023 2,241 54,264 - 54,264 6,578 P025 CLARK CO CONSVATION DIST 0.000876% 0.001092% 1,021 186 1,207 15,553 20,201 11,594 11,580 20,237 1,984 (595) 1,389 - 1,389 251 P033 ESTILL COUNTY EMS 0.000000% 0.000000% - - - - - - - - - - - - - - P035 FLEMING CO DISPATCH 0.006083% 0.006482% 7,087 1,289 8,376 108,002 140,278 80,510 80,409 140,527 13,779 (1,195) 12,584 - 12,584 1,742 P037 COMMUNITY ACTION KENTUCKY 0.022865% 0.022452% 26,637 4,845 31,482 405,964 527,282 302,623 302,244 528,219 51,791 604 52,395 - 52,395 6,549 P038 HICKMAN ELECTRIC SYSTEM 0.016665% 0.016033% 19,413 3,531 22,944 295,884 384,306 220,565 220,288 384,989 37,748 1,322 39,070 - 39,070 4,773 P041 CITY OF DRY RIDGE 0.014832% 0.015540% 17,279 3,143 20,422 263,339 342,035 196,304 196,059 342,644 33,596 (2,209) 31,387 - 31,387 4,248 P043 CITY OF CLARKSON 0.003770% 0.004048% 4,392 799 5,191 66,936 86,939 49,897 49,834 87,093 8,539 (823) 7,716 - 7,716 1,080 P045 GREENUP CO ENVIR COMM 0.005355% 0.006354% 6,238 1,135 7,373 95,077 123,490 70,874 70,786 123,709 12,130 (2,779) 9,351 - 9,351 1,534 P047 CITY OF WEST POINT 0.009746% 0.010116% 11,354 2,065 13,419 173,038 224,749 128,990 128,829 225,149 22,076 (1,198) 20,878 - 20,878 2,791 P048 HARLAN COUNTY C A A 0.043185% 0.045087% 50,308 9,151 59,459 766,741 995,874 571,562 570,846 997,645 97,818 (6,008) 91,810 - 91,810 12,369 P049 HOUSING AUTHORITY OF CYNT 0.023167% 0.023942% 26,988 4,909 31,897 411,325 534,246 306,620 306,236 535,196 52,476 (2,569) 49,907 - 49,907 6,636 P050 HART CO SOLID WASTE SVC 0.023128% 0.021553% 26,942 4,901 31,843 410,633 533,346 306,104 305,720 534,295 52,387 3,695 56,082 - 56,082 6,624 P051 HENDERSON MUN POWER&LIGHT 0.118916% 0.110441% 138,530 25,198 163,728 2,111,330 2,742,279 1,573,877 1,571,906 2,747,155 269,357 20,003 289,360 - 289,360 34,060 P052 LITTLE KY RV WS CONV DIST 0.002648% 0.002574% 3,084 561 3,645 47,015 61,065 35,047 35,003 61,173 5,998 140 6,138 - 6,138 758 P054 HOUSING AUTH DAWSON SPG 0.010208% 0.010132% 11,892 2,163 14,055 181,241 235,403 135,105 134,936 235,822 23,122 (19) 23,103 - 23,103 2,924 P057 VALLEY VIEW FERRY AUTHORI 0.004549% 0.004762% 5,299 964 6,263 80,767 104,903 60,207 60,132 105,089 10,304 (667) 9,637 - 9,637 1,303 P061 BARBOURVILLE UTILITY COMM 0.084830% 0.087052% 98,822 17,975 116,797 1,506,140 1,956,234 1,122,742 1,121,336 1,959,713 192,148 (7,765) 184,383 - 184,383 24,297 P063 LAUREL CO WATER DIST #2 0.030305% 0.025157% 35,304 6,422 41,726 538,059 698,853 401,093 400,590 700,095 68,644 13,062 81,706 - 81,706 8,680

App A - 8

Page 31: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

P068 LEWIS CO PUBLIC LIBRARY 0.003561% 0.003543% 4,148 755 4,903 63,225 82,119 47,131 47,072 82,265 8,066 (29) 8,037 - 8,037 1,020 P069 LINCOLN CO CLERK 0.012514% 0.012407% 14,578 2,652 17,230 222,184 288,581 165,625 165,418 289,094 28,345 13 28,358 - 28,358 3,584 P071 LOGAN CO CONS DISTRICT 0.002480% 0.002395% 2,889 526 3,415 44,032 57,190 32,823 32,782 57,292 5,617 173 5,790 - 5,790 710 P072 LYON CO WATER DISTRICT 0.006546% 0.006997% 7,626 1,387 9,013 116,223 150,955 86,638 86,529 151,223 14,827 (1,344) 13,483 - 13,483 1,875 P075 MCLEAN CO REG WATER COMM 0.006787% 0.000996% 7,906 1,438 9,344 120,502 156,513 89,827 89,715 156,791 15,373 15,287 30,660 - 30,660 1,944 P076 MADISON CO PUBLIC LIBRARY 0.045550% 0.036298% 53,063 9,652 62,715 808,731 1,050,412 602,863 602,108 1,052,280 103,175 23,668 126,843 - 126,843 13,046 P077 SALYERS/MAG CO JOINT HOUS 0.004293% 0.004344% 5,001 910 5,911 76,221 98,999 56,819 56,748 99,175 9,724 (229) 9,495 - 9,495 1,230 P078 MARION CO CONSERVAT DIST 0.001122% 0.001113% 1,307 238 1,545 19,921 25,874 14,850 14,831 25,920 2,541 (0) 2,541 - 2,541 321 P079 CITY OF CALVERT CITY 0.045580% 0.046928% 53,098 9,658 62,756 809,264 1,051,104 603,260 602,505 1,052,973 103,243 (4,583) 98,660 - 98,660 13,055 P081 MASON COUNTY LIBRARY 0.008942% 0.009495% 10,417 1,895 12,312 158,763 206,208 118,349 118,201 206,575 20,255 (1,668) 18,587 - 18,587 2,561 P084 ANDERSON-DEAN COMM PARK 0.004094% 0.004121% 4,769 868 5,637 72,688 94,410 54,185 54,117 94,578 9,273 (161) 9,112 - 9,112 1,173 P087 MONTGOMERY CTY WATER DIST 0.002764% 0.002595% 3,220 586 3,806 49,074 63,740 36,582 36,536 63,853 6,261 390 6,651 - 6,651 792 P088 MORGAN CO WATER DIST 0.007286% 0.006825% 8,488 1,544 10,032 129,361 168,020 96,432 96,311 168,319 16,504 1,070 17,574 - 17,574 2,087 P089 MUHLENBERG WATER DIST #3 0.009376% 0.009638% 10,922 1,987 12,909 166,469 216,217 124,093 123,938 216,601 21,238 (902) 20,336 - 20,336 2,685 P090 NORTH NELSON WATER DIST 0.008561% 0.008564% 9,973 1,814 11,787 151,999 197,422 113,307 113,165 197,773 19,392 (194) 19,198 - 19,198 2,452 P092 OHIO CO REG WASTEWATER D 0.007810% 0.007062% 9,099 1,655 10,754 138,665 180,104 103,367 103,237 180,424 17,690 1,824 19,514 - 19,514 2,237 P097 KY RIVER AREA DEV DIST 0.060528% 0.058289% 70,511 12,826 83,337 1,074,663 1,395,814 801,100 800,097 1,398,296 137,102 4,652 141,754 - 141,754 17,337 P100 LAKE CUMBERLAND CAA, INC 0.114888% 0.110682% 133,837 24,345 158,182 2,039,814 2,649,391 1,520,565 1,518,661 2,654,102 260,233 8,713 268,946 - 268,946 32,906 P103 MOREHEAD TOURISM COMMISSI 0.010299% 0.009370% 11,998 2,182 14,180 182,857 237,502 136,309 136,139 237,924 23,328 2,252 25,580 - 25,580 2,950 P104 RUSSELL CO TOURIST COMM 0.002761% 0.003040% 3,216 585 3,801 49,021 63,670 36,542 36,497 63,784 6,254 (804) 5,450 - 5,450 791 P105 GEORGETOWN/SCOTT TOURISM 0.004838% 0.003693% 5,636 1,025 6,661 85,898 111,567 64,032 63,952 111,766 10,959 2,947 13,906 - 13,906 1,386 P106 MULTI PURPOSE COMM ACTION 0.009094% 0.011569% 10,594 1,927 12,521 161,462 209,713 120,361 120,210 210,086 20,599 (6,794) 13,805 - 13,805 2,605 P107 SIMPSON CO LIBRARY DIST 0.007614% 0.007162% 8,870 1,613 10,483 135,185 175,584 100,773 100,647 175,896 17,246 1,039 18,285 - 18,285 2,181 P110 TODD COUNTY CONSERVATION DISTRICT 0.001516% 0.001382% 1,766 321 2,087 26,916 34,960 20,065 20,039 35,022 3,434 324 3,758 - 3,758 434 P111 JOHN L STREET LIBRARY 0.004867% 0.004819% 5,670 1,031 6,701 86,413 112,236 64,416 64,335 112,436 11,024 22 11,046 - 11,046 1,394 P113 STURGIS HOUSING AUTHORITY 0.002958% 0.003024% 3,446 627 4,073 52,519 68,213 39,150 39,101 68,335 6,700 (240) 6,460 - 6,460 847 P115 HOUSING AUTH SPRINGFIELD 0.004631% 0.004464% 5,394 981 6,375 82,222 106,794 61,292 61,215 106,984 10,490 344 10,834 - 10,834 1,326 P116 CITY OF MONTICELLO 0.016124% 0.016366% 18,784 3,417 22,201 286,278 371,830 213,404 213,137 372,491 36,522 (995) 35,527 - 35,527 4,618 P117 CITY OF CLAY 0.009559% 0.009228% 11,136 2,026 13,162 169,718 220,437 126,515 126,357 220,829 21,652 675 22,327 - 22,327 2,738 P120 WOODFORD CO CONSERV DIST 0.001608% 0.001718% 1,873 341 2,214 28,550 37,082 21,282 21,256 37,147 3,642 (328) 3,314 - 3,314 461 P959 CITY OF CRESTVIEW HILLS 0.008381% 0.008094% 9,764 1,776 11,540 148,803 193,271 110,924 110,785 193,615 18,984 583 19,567 - 19,567 2,400 R003 SOUTH ANDERSON WATER DIST 0.008003% 0.007595% 9,322 1,696 11,018 142,092 184,554 105,921 105,789 184,882 18,128 913 19,041 - 19,041 2,292 R005 BARREN CO SOIL CONS DIS 0.001133% 0.001153% 1,320 240 1,560 20,116 26,128 14,995 14,977 26,174 2,566 (78) 2,488 - 2,488 325 R008 BOONE CO LIBRARY DIST 0.114633% 0.113026% 133,540 24,291 157,831 2,035,286 2,643,510 1,517,190 1,515,291 2,648,211 259,655 1,792 261,447 - 261,447 32,833 R010 ASHLAND BD OF ED 0.201332% 0.193807% 234,539 42,662 277,201 3,574,610 4,642,845 2,664,668 2,661,332 4,651,101 456,037 15,680 471,717 - 471,717 57,666 R011 DANVILLE BOYLE PLANNING 0.004682% 0.005082% 5,454 992 6,446 83,128 107,970 61,967 61,890 108,162 10,605 (1,168) 9,437 - 9,437 1,341 R013 BREATHITT COUNTY WATER DISTRICT 0.006610% 0.005763% 7,701 1,401 9,102 117,359 152,431 87,485 87,375 152,702 14,972 2,114 17,086 - 17,086 1,893 R015 CITY OF SHEPHERDSVILLE 0.047684% 0.046629% 55,549 10,104 65,653 846,620 1,099,624 631,107 630,317 1,101,579 108,009 1,775 109,784 - 109,784 13,658 R017 CITY OF PRINCETON 0.024266% 0.023955% 28,268 5,142 33,410 430,838 559,590 321,165 320,763 560,585 54,965 302 55,267 - 55,267 6,950 R018 MURRAY ELECTRIC SYSTEM 0.106357% 0.104230% 123,899 22,537 146,436 1,888,347 2,452,661 1,407,656 1,405,893 2,457,022 240,909 3,358 244,267 - 244,267 30,463 R019 FORT THOMAS BOARD OF ED 0.130822% 0.130886% 152,399 27,721 180,120 2,322,719 3,016,839 1,731,455 1,729,287 3,022,204 296,325 (3,013) 293,312 - 293,312 37,470 R021 CARROLLTON/CARR CO REC TR 0.001855% 0.001847% 2,161 393 2,554 32,935 42,777 24,551 24,521 42,854 4,202 (19) 4,183 - 4,183 531 R024 CHRISTIAN CO WATER DIST 0.021400% 0.020083% 24,929 4,535 29,464 379,953 493,498 283,233 282,879 494,375 48,473 3,045 51,518 - 51,518 6,129 R030 DAVIESS CO AIRPORT BD 0.009048% 0.007556% 10,541 1,917 12,458 160,645 208,653 119,752 119,602 209,024 20,495 3,780 24,275 - 24,275 2,592 R033 CITY OF RAVENNA 0.002946% 0.002658% 3,432 624 4,056 52,306 67,937 38,991 38,942 68,057 6,673 703 7,376 - 7,376 844 R034 LEXINGTON PUBLIC LIBRARY 0.220499% 0.221317% 256,867 46,723 303,590 3,914,916 5,084,848 2,918,347 2,914,694 5,093,890 499,452 (6,972) 492,480 - 492,480 63,156 R036 CITY OF PRESTONSBURG 0.092975% 0.087153% 108,310 19,701 128,011 1,650,753 2,144,063 1,230,542 1,229,002 2,147,876 210,598 13,496 224,094 - 224,094 26,630 R037 PAUL SAWYIER LIBRARY 0.046187% 0.044116% 53,805 9,787 63,592 820,041 1,065,102 611,294 610,529 1,066,996 104,618 4,516 109,134 - 109,134 13,229 R038 CITY OF FULTON 0.049859% 0.051082% 58,082 10,565 68,647 885,237 1,149,780 659,894 659,067 1,151,825 112,936 (4,343) 108,593 - 108,593 14,281 R041 CITY OF CRITTENDEN 0.004111% 0.004183% 4,788 871 5,659 72,990 94,802 54,410 54,342 94,971 9,312 (281) 9,031 - 9,031 1,177 R042 MAYFIELD ELEC & WATER SYS 0.124597% 0.121491% 145,148 26,402 171,550 2,212,195 2,873,287 1,649,066 1,647,001 2,878,396 282,225 5,570 287,795 - 287,795 35,687 R045 CITY OF RUSSELL 0.040018% 0.038317% 46,619 8,480 55,099 710,512 922,841 529,646 528,983 924,482 90,645 3,664 94,309 - 94,309 11,462 R047 LINCOLN TRAIL AREA DEV DI 0.061196% 0.064250% 71,290 12,967 84,257 1,086,523 1,411,219 809,941 808,927 1,413,728 138,615 (9,469) 129,146 - 129,146 17,528 R048 HARLAN CO CONSERV DIST 0.001470% 0.001414% 1,713 311 2,024 26,100 33,899 19,456 19,431 33,959 3,330 117 3,447 - 3,447 421 R050 HART CO AMB SERVICE 0.043889% 0.042595% 51,128 9,300 60,428 779,240 1,012,108 580,880 580,152 1,013,908 99,413 2,495 101,908 - 101,908 12,571 R051 HENDERSON MUN W & S DEPT 0.163187% 0.164653% 190,103 34,579 224,682 2,897,353 3,763,197 2,159,812 2,157,108 3,769,888 369,635 (7,453) 362,182 - 362,182 46,740 R052 CITY OF CAMPBELLSBURG 0.002585% 0.002621% 3,012 548 3,560 45,896 59,612 34,213 34,170 59,718 5,855 (152) 5,703 - 5,703 740 R054 SOUTH HOPKINS WATER DIST 0.012126% 0.013056% 14,126 2,569 16,695 215,295 279,633 160,490 160,289 280,131 27,467 (2,742) 24,725 - 24,725 3,473 R057 CITY OF WILMORE 0.038290% 0.038854% 44,605 8,114 52,719 679,831 882,992 506,776 506,141 884,562 86,731 (2,335) 84,396 - 84,396 10,967 R058 HOUSING AUTH OF PAINTSVLE 0.019684% 0.019364% 22,931 4,171 27,102 349,486 453,926 260,522 260,195 454,733 44,586 425 45,011 - 45,011 5,638 R061 KY COMM ECONOMIC OPPORT 0.226448% 0.225601% 263,798 47,984 311,782 4,020,539 5,222,036 2,997,084 2,993,331 5,231,322 512,927 (2,664) 510,263 - 510,263 64,860 R063 WOODCREEK WATER DISTRICT 0.074473% 0.073814% 86,756 15,781 102,537 1,322,253 1,717,395 985,665 984,431 1,720,449 168,689 138 168,827 - 168,827 21,331 R071 LOGAN CO PUBLIC LIBRARY 0.018094% 0.016824% 21,079 3,834 24,913 321,255 417,259 239,478 239,178 418,001 40,985 2,991 43,976 - 43,976 5,183 R072 LYON CO HOUSING AUTHORITY 0.009819% 0.010004% 11,438 2,081 13,519 174,334 226,432 129,956 129,794 226,835 22,241 (706) 21,535 - 21,535 2,812 R073 MCCRACKEN CO BD OF ED 0.348981% 0.344027% 406,540 73,949 480,489 6,196,088 8,047,725 4,618,832 4,613,049 8,062,036 790,477 5,619 796,096 - 796,096 99,956 R076 RICHMOND UTILITIES 0.126375% 0.126371% 147,219 26,779 173,998 2,243,763 2,914,288 1,672,598 1,670,504 2,919,471 286,252 (2,736) 283,516 - 283,516 36,196 R078 CITY OF LORETTO 0.000962% 0.000955% 1,121 204 1,325 17,080 22,184 12,732 12,716 22,224 2,179 (2) 2,177 - 2,177 276 R079 MARSHALL CO PUB LIBRARY 0.034070% 0.036686% 39,689 7,219 46,908 604,906 785,676 450,923 450,359 787,073 77,172 (7,712) 69,460 - 69,460 9,758 R088 CITY OF WEST LIBERTY 0.047699% 0.048062% 55,566 10,107 65,673 846,886 1,099,969 631,306 630,515 1,101,925 108,043 (2,004) 106,039 - 106,039 13,662 R089 CENTRAL CITY MUN WTR&SEWR 0.036661% 0.036402% 42,708 7,768 50,476 650,909 845,426 485,216 484,608 846,929 83,041 (106) 82,935 - 82,935 10,500 R090 NELSON CO PUBLIC LIBRARY 0.037074% 0.036454% 43,188 7,856 51,044 658,242 854,950 490,682 490,067 856,470 83,976 847 84,823 - 84,823 10,619 R093 TRI CO COMM ACTION AGENCY 0.010845% 0.012275% 12,633 2,298 14,931 192,551 250,093 143,536 143,356 250,537 24,565 (4,047) 20,518 - 20,518 3,106 R097 PERRY COUNTY PUBLIC LIB 0.026276% 0.025936% 30,610 5,568 36,178 466,525 605,941 347,768 347,333 607,019 59,518 335 59,853 - 59,853 7,526 R103 ROWAN CO PUBLIC LIBRARY 0.011816% 0.010731% 13,764 2,504 16,268 209,791 272,485 156,387 156,191 272,969 26,764 2,635 29,399 - 29,399 3,384 R104 CITY OF RUSSELL SPRINGS 0.030129% 0.029368% 35,099 6,384 41,483 534,934 694,794 398,763 398,264 696,030 68,245 1,374 69,619 - 69,619 8,630 R105 CITY OF STAMPING GROUND 0.000176% 0.000740% 205 37 242 3,125 4,059 2,329 2,326 4,066 399 (1,507) (1,108) - (1,108) 50 R106 SHELBY CO PARK RECREATION 0.018866% 0.020356% 21,978 3,998 25,976 334,962 435,062 249,695 249,383 435,836 42,733 (4,381) 38,352 - 38,352 5,404 R109 TAYLOR CO PUBLIC LIBRARY 0.013093% 0.012846% 15,253 2,774 18,027 232,464 301,933 173,288 173,071 302,470 29,657 374 30,031 - 30,031 3,750 R114 BOWLING GREEN PUBLIC SCHO 0.250408% 0.255967% 291,710 53,061 344,771 4,445,944 5,774,569 3,314,199 3,310,049 5,784,837 567,199 (20,257) 546,942 - 546,942 71,722 R115 S W E D A 0.002300% 0.002054% 2,679 487 3,166 40,836 53,039 30,441 30,403 53,134 5,210 605 5,815 - 5,815 659 R116 WAYNE CO CONSERV DIST 0.001597% 0.001992% 1,860 338 2,198 28,354 36,828 21,137 21,110 36,893 3,617 (1,087) 2,530 - 2,530 457 R117 WEBSTER COUNTY WATER DIST 0.019494% 0.019194% 22,709 4,131 26,840 346,112 449,544 258,007 257,684 450,343 44,156 376 44,532 - 44,532 5,583 R118 WILLIAMSBURG IND BD OF ED 0.038239% 0.039321% 44,546 8,103 52,649 678,926 881,816 506,101 505,467 883,384 86,615 (3,715) 82,900 - 82,900 10,952 R120 CITY OF MIDWAY 0.008868% 0.008405% 10,331 1,879 12,210 157,450 204,502 117,370 117,223 204,865 20,087 1,041 21,128 - 21,128 2,540 R959 N KY LEGAL AID SOCIETY 0.079595% 0.079235% 92,723 16,866 109,589 1,413,193 1,835,512 1,053,455 1,052,136 1,838,776 180,291 (770) 179,521 - 179,521 22,798 T036 FLOYD COUNTY CONSV DIST 0.003589% 0.003598% 4,181 761 4,942 63,722 82,765 47,501 47,442 82,912 8,129 (102) 8,027 - 8,027 1,028 V001 ADAIR COUNTY FISCAL COURT 0.067960% 0.066819% 79,169 14,401 93,570 1,206,616 1,567,201 899,464 898,338 1,569,988 153,936 1,564 155,500 - 155,500 19,465 V002 ALLEN COUNTY FISCAL COURT 0.102234% 0.100805% 119,096 21,663 140,759 1,815,144 2,357,582 1,353,087 1,351,393 2,361,774 231,570 1,587 233,157 - 233,157 29,282 V003 ANDERSON CO FISCAL COURT 0.094281% 0.089176% 109,832 19,978 129,810 1,673,940 2,174,180 1,247,827 1,246,265 2,178,046 213,556 11,557 225,113 - 225,113 27,004 V004 BALLARD COUNTY FISCAL CT 0.082934% 0.089160% 96,613 17,574 114,187 1,472,477 1,912,511 1,097,648 1,096,273 1,915,912 187,854 (18,395) 169,459 - 169,459 23,754 V005 BARREN CO FISCAL CT 0.062683% 0.063533% 73,021 13,282 86,303 1,112,924 1,445,510 829,622 828,583 1,448,081 141,983 (3,628) 138,355 - 138,355 17,954

App A - 9

Page 32: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

V006 BATH CO FISCAL COURT 0.053344% 0.052876% 62,142 11,304 73,446 947,112 1,230,147 706,018 705,134 1,232,334 120,829 88 120,917 - 120,917 15,279 V007 BELL CO FISCAL CT 0.090623% 0.103201% 105,569 19,203 124,772 1,608,993 2,089,824 1,199,413 1,197,911 2,093,541 205,270 (35,492) 169,778 - 169,778 25,956 V008 BOONE CO FISCAL CT 0.375447% 0.374627% 437,371 79,557 516,928 6,665,987 8,658,048 4,969,115 4,962,893 8,673,444 850,425 (5,973) 844,452 - 844,452 107,536 V009 BOURBON CO FISCAL COURT 0.089444% 0.089509% 104,197 18,953 123,150 1,588,060 2,062,636 1,183,809 1,182,327 2,066,304 202,600 (2,117) 200,483 - 200,483 25,619 V010 BOYD COUNTY FISCAL COURT 0.260598% 0.259280% 303,579 55,220 358,799 4,626,866 6,009,557 3,449,066 3,444,747 6,020,243 590,280 (2,151) 588,129 - 588,129 74,641 V011 BOYLE COUNTY FISCAL COURT 0.125751% 0.129396% 146,492 26,646 173,138 2,232,684 2,899,899 1,664,339 1,662,255 2,905,055 284,839 (12,447) 272,392 - 272,392 36,018 V012 BRACKEN CO FISCAL COURT 0.048833% 0.046674% 56,887 10,348 67,235 867,020 1,126,120 646,314 645,505 1,128,123 110,612 4,693 115,305 - 115,305 13,987 V013 BREATHITT CO FISCAL COURT 0.054972% 0.060030% 64,039 11,649 75,688 976,017 1,267,690 727,565 726,654 1,269,944 124,517 (14,675) 109,842 - 109,842 15,745 V014 BRECKINRIDGE CO FISCAL CT 0.095569% 0.104060% 111,332 20,251 131,583 1,696,809 2,203,882 1,264,874 1,263,291 2,207,801 216,473 (24,707) 191,766 - 191,766 27,373 V016 BUTLER COUNTY FISCAL CT 0.074961% 0.073042% 87,325 15,884 103,209 1,330,918 1,728,649 992,124 990,881 1,731,723 169,794 3,486 173,280 - 173,280 21,470 V017 CALDWELL CO FISCAL COURT 0.057531% 0.061341% 67,020 12,191 79,211 1,021,451 1,326,702 761,434 760,481 1,329,061 130,313 (11,404) 118,909 - 118,909 16,478 V018 CALLOWAY CO FISCAL COURT 0.158502% 0.157931% 184,645 33,586 218,231 2,814,172 3,655,158 2,097,805 2,095,179 3,661,657 359,023 (1,923) 357,100 - 357,100 45,398 V019 CAMPBELL CO FISCAL CT 0.325395% 0.331522% 379,064 68,951 448,015 5,777,324 7,503,817 4,306,667 4,301,275 7,517,160 737,052 (23,401) 713,651 - 713,651 93,200 V020 CARLISLE CO FISCAL COURT 0.040591% 0.043068% 47,286 8,601 55,887 720,685 936,054 537,230 536,557 937,719 91,943 (7,484) 84,459 - 84,459 11,626 V021 CARROLL CO FISCAL CT 0.104194% 0.097222% 121,380 22,079 143,459 1,849,944 2,402,780 1,379,028 1,377,301 2,407,053 236,010 16,318 252,328 - 252,328 29,843 V022 CARTER CO FISCAL CT 0.129175% 0.124944% 150,480 27,372 177,852 2,293,476 2,978,858 1,709,656 1,707,516 2,984,155 292,594 8,469 301,063 - 301,063 36,998 V023 CASEY CO FISCAL COURT 0.089818% 0.090952% 104,632 19,032 123,664 1,594,701 2,071,261 1,188,759 1,187,270 2,074,944 203,447 (4,974) 198,473 - 198,473 25,726 V024 CHRISTIAN CO FISCAL COURT 0.136977% 0.137237% 159,569 29,025 188,594 2,431,999 3,158,777 1,812,917 1,810,648 3,164,394 310,267 (3,670) 306,597 - 306,597 39,233 V025 CLARK COUNTY FISCAL COURT 0.117409% 0.109613% 136,774 24,879 161,653 2,084,573 2,707,527 1,553,931 1,551,986 2,712,341 265,943 18,226 284,169 - 284,169 33,628 V026 CLAY COUNTY FISCAL CT 0.150354% 0.150306% 175,153 31,860 207,013 2,669,505 3,467,260 1,989,965 1,987,473 3,473,425 340,567 (3,139) 337,428 - 337,428 43,065 V027 CLINTON CO FISCAL COURT 0.062587% 0.079779% 72,910 13,262 86,172 1,111,220 1,443,296 828,351 827,314 1,445,863 141,766 (47,180) 94,586 - 94,586 17,926 V028 CRITTENDEN CO FIS CT 0.081337% 0.072861% 94,752 17,235 111,987 1,444,122 1,875,683 1,076,511 1,075,163 1,879,019 184,236 20,822 205,058 - 205,058 23,297 V030 DAVIESS CO FISCAL COURT 0.243272% 0.242815% 283,396 51,549 334,945 4,319,246 5,610,008 3,219,753 3,215,721 5,619,984 551,035 (4,069) 546,966 - 546,966 69,678 V031 EDMONSON CO FISCAL CRT 0.055846% 0.056741% 65,058 11,834 76,892 991,535 1,287,845 739,133 738,207 1,290,135 126,497 (3,599) 122,898 - 122,898 15,995 V032 ELLIOTT CO FISCAL CT 0.031010% 0.033941% 36,125 6,571 42,696 550,576 715,110 410,423 409,910 716,382 70,241 (8,485) 61,756 - 61,756 8,882 V033 ESTILL CO FISCAL COURT 0.072974% 0.079833% 85,010 15,463 100,473 1,295,639 1,682,827 965,825 964,616 1,685,820 165,293 (19,866) 145,427 - 145,427 20,901 V035 FLEMING CO FISCAL COURT 0.044295% 0.044846% 51,601 9,386 60,987 786,449 1,021,471 586,253 585,519 1,023,287 100,333 (2,431) 97,902 - 97,902 12,687 V036 FLOYD CO FISCAL COURT 0.141224% 0.152127% 164,517 29,925 194,442 2,507,404 3,256,716 1,869,127 1,866,787 3,262,507 319,886 (32,127) 287,759 - 287,759 40,450 V037 FRANKLIN CO FISCAL COURT 0.189407% 0.177857% 220,647 40,135 260,782 3,362,884 4,367,847 2,506,839 2,503,700 4,375,614 429,026 26,667 455,693 - 455,693 54,250 V038 FULTON COUNTY FIS CT 0.117589% 0.114964% 136,983 24,917 161,900 2,087,769 2,711,678 1,556,313 1,554,365 2,716,500 266,351 4,441 270,792 - 270,792 33,680 V039 GALLATIN CO FISCAL COURT 0.077135% 0.078826% 89,857 16,345 106,202 1,369,517 1,778,782 1,020,897 1,019,619 1,781,946 174,718 (6,183) 168,535 - 168,535 22,093 V040 GARRARD CO FISCAL COURT 0.085853% 0.075455% 100,013 18,192 118,205 1,524,303 1,979,825 1,136,281 1,134,859 1,983,346 194,466 25,847 220,313 - 220,313 24,590 V041 GRANT COUNTY FISCAL COURT 0.095344% 0.094998% 111,070 20,203 131,273 1,692,814 2,198,694 1,261,897 1,260,317 2,202,603 215,964 (1,150) 214,814 - 214,814 27,309 V042 GRAVES COUNTY FISCAL CT 0.158115% 0.160666% 184,193 33,504 217,697 2,807,300 3,646,233 2,092,683 2,090,063 3,652,717 358,146 (10,235) 347,911 - 347,911 45,287 V043 GRAYSON CO FISCAL COURT 0.154417% 0.150648% 179,885 32,721 212,606 2,741,643 3,560,955 2,043,739 2,041,180 3,567,287 349,770 6,689 356,459 - 356,459 44,228 V044 GREEN COUNTY FISCAL COURT 0.030350% 0.029896% 35,356 6,431 41,787 538,858 699,890 401,688 401,185 701,135 68,746 551 69,297 - 69,297 8,693 V045 GREENUP CO FISCAL CT 0.172129% 0.165653% 200,519 36,474 236,993 3,056,116 3,969,405 2,278,161 2,275,309 3,976,463 389,889 13,519 403,408 - 403,408 49,301 V046 HANCOCK CO FISCAL COURT 0.087328% 0.094871% 101,731 18,505 120,236 1,550,491 2,013,840 1,155,803 1,154,356 2,017,421 197,807 (22,001) 175,806 - 175,806 25,013 V047 HARDIN CO FISCAL COURT 0.128794% 0.136734% 150,036 27,291 177,327 2,286,712 2,970,072 1,704,614 1,702,480 2,975,353 291,731 (23,961) 267,770 - 267,770 36,889 V048 HARLAN CO FIS CT 0.153375% 0.155366% 178,672 32,500 211,172 2,723,143 3,536,926 2,029,948 2,027,407 3,543,215 347,410 (8,639) 338,771 - 338,771 43,930 V049 HARRISON CO FISCAL COURT 0.054388% 0.054713% 63,359 11,525 74,884 965,648 1,254,222 719,836 718,935 1,256,452 123,194 (2,048) 121,146 - 121,146 15,578 V050 HART COUNTY FISCAL COURT 0.096126% 0.094057% 111,980 20,369 132,349 1,706,698 2,216,727 1,272,246 1,270,654 2,220,669 217,735 3,425 221,160 - 221,160 27,533 V051 HENDERSON CO FISCAL COURT 0.264854% 0.285896% 308,537 56,122 364,659 4,702,430 6,107,703 3,505,395 3,501,006 6,118,563 599,921 (61,836) 538,085 - 538,085 75,860 V052 HENRY CO FISCAL COURT 0.063369% 0.061751% 73,821 13,428 87,249 1,125,104 1,461,330 838,701 837,651 1,463,928 143,537 2,935 146,472 - 146,472 18,150 V053 HICKMAN CO FISCAL COURT 0.043867% 0.046627% 51,103 9,295 60,398 778,850 1,011,601 580,588 579,861 1,013,400 99,363 (8,309) 91,054 - 91,054 12,564 V054 HOPKINS CO FISCAL COURT 0.182087% 0.180711% 212,120 38,584 250,704 3,232,918 4,199,043 2,409,957 2,406,940 4,206,510 412,445 (290) 412,155 - 412,155 52,154 V055 JACKSON CO FISCAL COURT 0.098439% 0.092661% 114,675 20,859 135,534 1,747,765 2,270,066 1,302,859 1,301,228 2,274,103 222,974 13,260 236,234 - 236,234 28,195 V057 JESSAMINE CO FISCAL COURT 0.216774% 0.219040% 252,528 45,934 298,462 3,848,779 4,998,947 2,869,046 2,865,454 5,007,836 491,015 (10,750) 480,265 - 480,265 62,089 V060 KNOTT CO FISCAL CT 0.067642% 0.071956% 78,798 14,333 93,131 1,200,970 1,559,868 895,255 894,134 1,562,642 153,216 (12,968) 140,248 - 140,248 19,374 V061 KNOX CO FISCAL CT 0.111612% 0.111473% 130,021 23,650 153,671 1,981,649 2,573,844 1,477,207 1,475,357 2,578,421 252,812 (2,055) 250,757 - 250,757 31,968 V062 LARUE CO FISCAL COURT 0.077824% 0.078203% 90,660 16,491 107,151 1,381,750 1,794,671 1,030,016 1,028,726 1,797,863 176,279 (2,701) 173,578 - 173,578 22,290 V063 LAUREL COUNTY FISCAL COUR 0.226600% 0.224109% 263,975 48,016 311,991 4,023,238 5,225,541 2,999,095 2,995,340 5,234,833 513,272 1,715 514,987 - 514,987 64,903 V064 LAWRENCE CO FISCAL CT 0.086042% 0.088277% 100,234 18,232 118,466 1,527,659 1,984,184 1,138,783 1,137,357 1,987,712 194,894 (7,827) 187,067 - 187,067 24,644 V065 LEE COUNTY FISCAL COURT 0.045672% 0.047362% 53,205 9,678 62,883 810,897 1,053,226 604,478 603,721 1,055,098 103,452 (5,497) 97,955 - 97,955 13,081 V066 LESLIE CO FISCAL COURT 0.119283% 0.116377% 138,957 25,276 164,233 2,117,846 2,750,742 1,578,734 1,576,757 2,755,634 270,188 5,153 275,341 - 275,341 34,165 V067 LETCHER CO FISCAL COURT 0.083047% 0.102407% 96,744 17,598 114,342 1,474,483 1,915,117 1,099,143 1,097,767 1,918,522 188,110 (53,403) 134,707 - 134,707 23,786 V068 LEWIS COUNTY FISCAL COURT 0.076133% 0.073075% 88,690 16,132 104,822 1,351,726 1,755,676 1,007,635 1,006,374 1,758,798 172,449 6,496 178,945 - 178,945 21,806 V069 LINCOLN CO FISCAL COURT 0.078556% 0.081327% 91,512 16,646 108,158 1,394,746 1,811,552 1,039,704 1,038,402 1,814,773 177,937 (9,092) 168,845 - 168,845 22,500 V070 LIVINGSTON CO FISCAL CT 0.083945% 0.084180% 97,790 17,788 115,578 1,490,427 1,935,825 1,111,029 1,109,637 1,939,268 190,144 (2,451) 187,693 - 187,693 24,044 V071 LOGAN COUNTY FISCAL COURT 0.133187% 0.128066% 155,154 28,222 183,376 2,364,709 3,071,378 1,762,756 1,760,549 3,076,839 301,682 10,754 312,436 - 312,436 38,148 V072 LYON COUNTY FISCAL COURT 0.038212% 0.037510% 44,515 8,097 52,612 678,446 881,193 505,743 505,110 882,760 86,554 1,041 87,595 - 87,595 10,945 V073 MCCRACKEN CO FISCAL COURT 0.144022% 0.147342% 167,776 30,518 198,294 2,557,082 3,321,240 1,906,159 1,903,773 3,327,145 326,224 (11,978) 314,246 - 314,246 41,251 V074 MCCREARY CO FISCAL CT 0.085145% 0.082529% 99,188 18,042 117,230 1,511,733 1,963,498 1,126,911 1,125,500 1,966,990 192,862 5,122 197,984 - 197,984 24,387 V075 MCLEAN COUNTY FISCAL CT 0.083826% 0.082524% 97,652 17,763 115,415 1,488,314 1,933,081 1,109,454 1,108,064 1,936,519 189,874 1,649 191,523 - 191,523 24,010 V076 MADISON CO FISCAL COURT 0.208218% 0.212489% 242,561 44,121 286,682 3,696,869 4,801,640 2,755,806 2,752,356 4,810,179 471,634 (15,908) 455,726 - 455,726 59,638 V077 MAGOFFIN CO FISCAL COURT 0.058190% 0.062132% 67,787 12,330 80,117 1,033,152 1,341,899 770,156 769,192 1,344,285 131,806 (11,771) 120,035 - 120,035 16,667 V078 MARION CO FISCAL COURT 0.165766% 0.164084% 193,106 35,126 228,232 2,943,142 3,822,670 2,193,945 2,191,199 3,829,468 375,476 880 376,356 - 376,356 47,479 V079 MARSHALL CO FISCAL COURT 0.171949% 0.179318% 200,310 36,436 236,746 3,052,920 3,965,254 2,275,779 2,272,929 3,972,305 389,482 (23,376) 366,106 - 366,106 49,250 V080 MARTIN CO FISCAL COURT 0.064708% 0.066196% 75,381 13,712 89,093 1,148,878 1,492,208 856,423 855,351 1,494,861 146,570 (5,372) 141,198 - 141,198 18,534 V081 MASON CO FIS CT 0.117363% 0.123182% 136,720 24,869 161,589 2,083,757 2,706,466 1,553,322 1,551,378 2,711,279 265,839 (18,059) 247,780 - 247,780 33,615 V082 MEADE COUNTY FISCAL COURT 0.192045% 0.198937% 223,720 40,694 264,414 3,409,721 4,428,681 2,541,753 2,538,571 4,436,556 435,001 (22,542) 412,459 - 412,459 55,006 V083 MENIFEE CO FISCAL COURT 0.030878% 0.031754% 35,971 6,543 42,514 548,233 712,066 408,676 408,165 713,333 69,942 (3,006) 66,936 - 66,936 8,844 V084 MERCER COUNTY FISCAL COUR 0.071280% 0.073869% 83,037 15,104 98,141 1,265,562 1,643,762 943,405 942,224 1,646,685 161,456 (8,449) 153,007 - 153,007 20,416 V085 METCALFE CO FISCAL COURT 0.047126% 0.046676% 54,898 9,986 64,884 836,713 1,086,756 623,722 622,941 1,088,688 106,745 175 106,920 - 106,920 13,498 V086 MONROE CO FISCAL COURT 0.035903% 0.037625% 41,824 7,608 49,432 637,451 827,946 475,183 474,588 829,418 81,324 (5,370) 75,954 - 75,954 10,283 V087 MONTGOMERY CO FISCAL CT 0.130128% 0.133492% 151,590 27,574 179,164 2,310,397 3,000,835 1,722,270 1,720,113 3,006,171 294,753 (11,793) 282,960 - 282,960 37,271 V088 MORGAN CO FISCAL CT 0.043910% 0.042556% 51,152 9,304 60,456 779,613 1,012,593 581,157 580,430 1,014,393 99,461 2,654 102,115 - 102,115 12,577 V089 MUHLENBERG CO FISCAL CT 0.187325% 0.193017% 218,221 39,694 257,915 3,325,918 4,319,834 2,479,283 2,476,179 4,327,516 424,310 (19,241) 405,069 - 405,069 53,654 V090 NELSON CO FISCAL CT 0.223592% 0.220209% 260,470 47,379 307,849 3,969,832 5,156,175 2,959,284 2,955,579 5,165,343 506,458 4,157 510,615 - 510,615 64,041 V091 NICHOLAS CO FISCAL COURT 0.045448% 0.045762% 52,944 9,630 62,574 806,920 1,048,060 601,513 600,760 1,049,924 102,944 (1,825) 101,119 - 101,119 13,017 V092 OHIO COUNTY FISCAL CRT 0.104324% 0.106536% 121,531 22,106 143,637 1,852,252 2,405,778 1,380,749 1,379,020 2,410,056 236,304 (8,162) 228,142 - 228,142 29,881 V093 OLDHAM CO FISCAL COURT 0.159993% 0.158533% 186,381 33,902 220,283 2,840,644 3,689,541 2,117,539 2,114,888 3,696,102 362,400 414 362,814 - 362,814 45,825 V094 OWEN COUNTY FISCAL COURT 0.066750% 0.062762% 77,759 14,144 91,903 1,185,133 1,539,298 883,449 882,343 1,542,035 151,195 9,178 160,373 - 160,373 19,119 V095 OWSLEY CO FISCAL COURT 0.030876% 0.032845% 35,969 6,543 42,512 548,197 712,020 408,650 408,138 713,286 69,937 (5,919) 64,018 - 64,018 8,844 V096 PENDLETON CO FISCAL COURT 0.059524% 0.061696% 69,342 12,613 81,955 1,056,837 1,372,662 787,812 786,825 1,375,102 134,828 (7,082) 127,746 - 127,746 17,049 V097 PERRY COUNTY FISCAL COURT 0.160987% 0.139405% 187,540 34,113 221,653 2,858,292 3,712,463 2,130,694 2,128,027 3,719,065 364,652 54,022 418,674 - 418,674 46,110 V098 PIKE COUNTY FISCAL COURT 0.290110% 0.283839% 337,959 61,474 399,433 5,150,845 6,690,122 3,839,663 3,834,855 6,702,019 657,128 10,409 667,537 - 667,537 83,094 V099 POWELL CO FISCAL CT 0.119530% 0.113537% 139,244 25,328 164,572 2,122,231 2,756,438 1,582,003 1,580,022 2,761,340 270,747 13,375 284,122 - 284,122 34,236 V100 PULASKI CO FISCAL CT 0.239629% 0.230616% 279,152 50,777 329,929 4,254,565 5,525,998 3,171,537 3,167,566 5,535,824 542,783 18,814 561,597 - 561,597 68,635 V101 ROBERTSON CO FISCAL CT 0.019031% 0.018835% 22,169 4,033 26,202 337,892 438,867 251,879 251,564 439,647 43,107 109 43,216 - 43,216 5,451 V102 ROCKCASTLE CO FISCAL CT 0.099639% 0.097575% 116,073 21,113 137,186 1,769,071 2,297,739 1,318,742 1,317,091 2,301,825 225,692 3,336 229,028 - 229,028 28,539

App A - 10

Page 33: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

V103 ROWAN CO FISCAL COURT 0.114229% 0.106512% 133,069 24,205 157,274 2,028,113 2,634,194 1,511,843 1,509,950 2,638,878 258,740 18,085 276,825 - 276,825 32,718 V104 RUSSELL CO FISCAL COURT 0.094089% 0.091401% 109,608 19,937 129,545 1,670,531 2,169,753 1,245,286 1,243,727 2,173,611 213,121 5,119 218,240 - 218,240 26,949 V105 SCOTT CO FISCAL CT 0.132490% 0.123102% 154,342 28,074 182,416 2,352,334 3,055,304 1,753,531 1,751,336 3,060,737 300,103 22,141 322,244 - 322,244 37,948 V106 SHELBY CO FISCAL COURT 0.120810% 0.116904% 140,736 25,600 166,336 2,144,958 2,785,956 1,598,944 1,596,942 2,790,910 273,647 7,785 281,432 - 281,432 34,603 V107 SIMPSON CO FISCAL COURT 0.115032% 0.106351% 134,005 24,375 158,380 2,042,370 2,652,712 1,522,471 1,520,565 2,657,429 260,559 20,637 281,196 - 281,196 32,948 V108 SPENCER CO TREASURER 0.050093% 0.048811% 58,355 10,615 68,970 889,391 1,155,177 662,991 662,161 1,157,231 113,466 2,328 115,794 - 115,794 14,348 V109 TAYLOR COUNTY FISCAL COUR 0.105018% 0.098924% 122,339 22,253 144,592 1,864,574 2,421,782 1,389,934 1,388,194 2,426,089 237,876 13,959 251,835 - 251,835 30,079 V110 TODD COUNTY FISCAL COURT 0.066501% 0.070221% 77,469 14,091 91,560 1,180,712 1,533,556 880,154 879,052 1,536,283 150,631 (11,360) 139,271 - 139,271 19,047 V111 TRIGG COUNTY FISCAL COURT 0.081601% 0.080250% 95,060 17,291 112,351 1,448,810 1,881,771 1,080,005 1,078,653 1,885,117 184,834 1,827 186,661 - 186,661 23,372 V112 TRIMBLE CO FISCAL COURT 0.047117% 0.046071% 54,889 9,984 64,873 836,553 1,086,548 623,603 622,822 1,088,480 106,725 1,764 108,489 - 108,489 13,495 V113 UNION COUNTY FISCAL COURT 0.096330% 0.094880% 112,218 20,412 132,630 1,710,320 2,221,431 1,274,946 1,273,350 2,225,382 218,197 1,771 219,968 - 219,968 27,591 V114 WARREN COUNTY FISCAL COUR 0.309466% 0.311565% 360,508 65,575 426,083 5,494,507 7,136,484 4,095,843 4,090,715 7,149,174 700,971 (12,320) 688,651 - 688,651 88,638 V115 WASHINGTON CO FIS COURT 0.063895% 0.061019% 74,434 13,539 87,973 1,134,443 1,473,460 845,663 844,604 1,476,080 144,729 6,277 151,006 - 151,006 18,301 V116 WAYNE COUNTY FISCAL COURT 0.141944% 0.142624% 165,355 30,078 195,433 2,520,188 3,273,320 1,878,657 1,876,305 3,279,140 321,517 (4,897) 316,620 - 316,620 40,656 V117 WEBSTER CO FISCAL COURT 0.124500% 0.131749% 145,034 26,381 171,415 2,210,473 2,871,050 1,647,782 1,645,719 2,876,155 282,005 (22,026) 259,979 - 259,979 35,659 V119 CITY OF HIGHLAND HEIGHTS 0.010488% 0.010205% 12,218 2,222 14,440 186,212 241,860 138,811 138,637 242,290 23,756 526 24,282 - 24,282 3,004 V120 WOODFORD CO FISCAL COURT 0.129352% 0.124041% 150,687 27,410 178,097 2,296,619 2,982,940 1,711,999 1,709,856 2,988,244 292,995 11,344 304,339 - 304,339 37,049 V122 FAMILY HEALTH CENTER 0.670464% 0.677078% 781,047 142,071 923,118 11,903,955 15,461,329 8,873,722 8,862,612 15,488,822 1,518,668 (32,198) 1,486,470 - 1,486,470 192,035 V125 LOUISVILLE MEM COMM 0.004385% 0.006365% 5,108 929 6,037 77,855 101,121 58,036 57,964 101,301 9,932 (5,372) 4,560 - 4,560 1,256 V126 LOU & JEFF CO RIVERPORT 0.005466% 0.012422% 6,367 1,158 7,525 97,048 126,049 72,344 72,253 126,274 12,381 (18,658) (6,277) - (6,277) 1,566 V127 LOU LABOR MANAGER COM 0.002546% 0.002541% 2,966 539 3,505 45,204 58,712 33,697 33,655 58,817 5,767 (42) 5,725 - 5,725 729 V129 T A R C 1.306817% 1.308903% 1,522,357 276,913 1,799,270 23,202,276 30,136,037 17,295,979 17,274,324 30,189,624 2,960,070 (33,959) 2,926,111 - 2,926,111 374,300 V130 ANCHORAGE BD OF EDUCATION 0.033462% 0.033741% 38,981 7,091 46,072 594,111 771,655 442,876 442,322 773,027 75,795 (1,471) 74,324 - 74,324 9,584 V136 MOUNTAIN ARTS CENTER 0.005166% 0.005231% 6,018 1,095 7,113 91,721 119,131 68,373 68,287 119,343 11,702 (286) 11,416 - 11,416 1,480 V137 FRANKLIN CO CONS DIST 0.003495% 0.002439% 4,071 741 4,812 62,053 80,597 46,257 46,199 80,740 7,917 2,739 10,656 - 10,656 1,001 V145 CITY OF WURTLAND 0.002750% 0.003108% 3,203 583 3,786 48,826 63,417 36,397 36,351 63,530 6,229 (1,014) 5,215 - 5,215 788 V147 HARDIN CO WATER DIST #2 0.133752% 0.129145% 155,813 28,342 184,155 2,374,740 3,084,407 1,770,234 1,768,018 3,089,891 302,962 9,372 312,334 - 312,334 38,309 V151 HOUSING AUTH OF HENDERSON 0.042902% 0.046347% 49,978 9,091 59,069 761,716 989,348 567,816 567,105 991,107 97,177 (10,114) 87,063 - 87,063 12,288 V156 JEFF CO BD OF ED 7.743572% 7.748699% 9,020,758 1,640,849 10,661,606 137,485,575 178,571,730 102,487,691 102,359,379 178,889,261 17,539,945 (181,945) 17,358,000 - 17,358,000 2,217,930 V158 BIG SANDY AREA COMM PRO 0.084717% 0.083423% 98,689 17,951 116,640 1,504,133 1,953,628 1,121,246 1,119,842 1,957,102 191,892 1,608 193,500 - 193,500 24,265 V159 CITY OF ERLANGER 0.091639% 0.092928% 106,754 19,418 126,172 1,627,032 2,113,254 1,212,860 1,211,342 2,117,012 207,571 (5,427) 202,144 - 202,144 26,247 V163 EAST BERNSTADT BD OF ED 0.012680% 0.014010% 14,771 2,687 17,458 225,131 292,409 167,822 167,612 292,929 28,721 (3,820) 24,901 - 24,901 3,632 V171 CITY OF ADAIRVILLE 0.006011% 0.006533% 7,003 1,274 8,277 106,724 138,618 79,557 79,457 138,864 13,616 (1,522) 12,094 - 12,094 1,722 V176 MADISON CO CONSERVAT DIST 0.001469% 0.001423% 1,712 311 2,023 26,082 33,876 19,443 19,418 33,936 3,327 91 3,418 - 3,418 421 V179 MARSHALL CO SEN CITIZENS 0.003433% 0.002996% 4,000 727 4,727 60,952 79,167 45,436 45,380 79,308 7,776 1,090 8,866 - 8,866 983 V189 CITY OF CENTRAL CITY 0.054376% 0.055377% 63,344 11,522 74,866 965,435 1,253,945 719,677 718,776 1,256,175 123,167 (3,850) 119,317 - 119,317 15,574 V196 CITY OF BUTLER 0.001443% 0.001503% 1,681 306 1,987 25,620 33,277 19,098 19,074 33,336 3,269 (191) 3,078 - 3,078 413 V197 CITY OF HAZARD 0.144254% 0.163860% 168,047 30,567 198,614 2,561,201 3,326,590 1,909,230 1,906,840 3,332,505 326,750 (55,389) 271,361 - 271,361 41,317 V198 MOUNTAIN WATER DISTRICT 0.081720% 0.070507% 95,198 17,316 112,514 1,450,922 1,884,516 1,081,580 1,080,226 1,887,867 185,104 28,109 213,213 - 213,213 23,406 V200 PULASKI COUNTY LIBRARY 0.022557% 0.022242% 26,277 4,780 31,057 400,495 520,179 298,546 298,173 521,104 51,094 349 51,443 - 51,443 6,461 V205 BARREN/METCALFE CO AMB SR 0.006235% 0.005564% 7,263 1,321 8,584 110,701 143,783 82,521 82,418 144,039 14,123 1,653 15,776 - 15,776 1,786 V206 SHELBYVLE MUN WATER&SEWER 0.050553% 0.046831% 58,891 10,712 69,603 897,558 1,165,785 669,079 668,241 1,167,858 114,508 8,821 123,329 - 123,329 14,479 V207 BELL CO PUBLIC LIBRARY 0.009906% 0.009699% 11,540 2,099 13,639 175,879 228,439 131,108 130,944 228,845 22,438 336 22,774 - 22,774 2,837 V208 CITY OF WALTON 0.012231% 0.012272% 14,248 2,592 16,840 217,159 282,055 161,880 161,677 282,556 27,704 (375) 27,329 - 27,329 3,503 V218 MURRAY TOURISM COMMISSION 0.003103% 0.003240% 3,614 658 4,272 55,093 71,557 41,069 41,017 71,684 7,029 (433) 6,596 - 6,596 889 V219 BELLEVUE BD OF EDUCATION 0.037847% 0.038260% 44,089 8,020 52,109 671,966 872,776 500,912 500,285 874,328 85,727 (1,923) 83,804 - 83,804 10,840 V224 PENNYROYAL AREA MUSEUM 0.004774% 0.004338% 5,562 1,012 6,574 84,761 110,091 63,185 63,106 110,287 10,814 1,058 11,872 - 11,872 1,367 V230 OWENSBORO RIVERPORT AUTH 0.094539% 0.097258% 110,132 20,033 130,165 1,678,521 2,180,130 1,251,242 1,249,676 2,184,007 214,140 (9,301) 204,839 - 204,839 27,078 V236 BIG SANDY AREA DEV DIST 0.099615% 0.102934% 116,045 21,108 137,153 1,768,645 2,297,186 1,318,424 1,316,773 2,301,271 225,638 (11,010) 214,628 - 214,628 28,532 V237 BLUE GRASS COMM ACTION 0.200322% 0.208591% 233,362 42,448 275,810 3,556,677 4,619,554 2,651,301 2,647,981 4,627,768 453,749 (26,392) 427,357 - 427,357 57,376 V247 HARDIN CO WATER DIST #1 0.142777% 0.113469% 166,326 30,254 196,580 2,534,977 3,292,529 1,889,682 1,887,316 3,298,384 323,404 75,008 398,412 - 398,412 40,894 V251 HENDERSON CO RIVER AUTH 0.030059% 0.029478% 35,017 6,369 41,386 533,692 693,180 397,837 397,339 694,412 68,087 895 68,982 - 68,982 8,610 V259 KENTON CO PUBLIC LIBRARY 0.197302% 0.191840% 229,844 41,808 271,652 3,503,058 4,549,910 2,611,331 2,608,061 4,558,001 446,909 10,270 457,179 - 457,179 56,511 V263 LAUREL CO BD OF EDUCATION 0.409313% 0.420737% 476,823 86,733 563,556 7,267,271 9,439,020 5,417,338 5,410,555 9,455,804 927,135 (39,342) 887,793 - 887,793 117,236 V271 RUSSELLVILLE ELEC PL BD 0.045062% 0.041269% 52,495 9,549 62,044 800,067 1,039,159 596,404 595,658 1,041,006 102,070 9,130 111,200 - 111,200 12,907 V281 HOUSING AUTH OF MAYSVILLE 0.013799% 0.014953% 16,075 2,924 18,999 244,999 318,214 182,632 182,404 318,780 31,256 (3,375) 27,881 - 27,881 3,952 V298 CITY OF PIKEVILLE 0.096298% 0.087654% 112,181 20,405 132,586 1,709,752 2,220,694 1,274,523 1,272,927 2,224,642 218,125 20,945 239,070 - 239,070 27,582 V300 HOUSING AUTH OF SOMERSET 0.020936% 0.020629% 24,389 4,436 28,825 371,715 482,798 277,092 276,745 483,656 47,422 363 47,785 - 47,785 5,997 V305 CITY OF CAVE CITY 0.023868% 0.018916% 27,805 5,058 32,863 423,772 550,411 315,898 315,502 551,390 54,063 12,679 66,742 - 66,742 6,836 V306 HOUSING AUTH OF SHELBYVLE 0.003997% 0.005256% 4,656 847 5,503 70,966 92,173 52,901 52,835 92,337 9,054 (3,442) 5,612 - 5,612 1,145 V308 NORTHERN KY AREA DEV.DIST 0.124771% 0.126917% 145,350 26,439 171,789 2,215,284 2,877,299 1,651,369 1,649,301 2,882,416 282,619 (8,431) 274,188 - 274,188 35,737 V319 CAMPBELL CO BD OF ED 0.305178% 0.307864% 355,513 64,667 420,180 5,418,375 7,037,600 4,039,091 4,034,034 7,050,114 691,258 (13,791) 677,467 - 677,467 87,409 V324 CHRISTIAN CO CONS DIST 0.002291% 0.003270% 2,668 485 3,153 40,676 52,832 30,322 30,284 52,926 5,189 (2,659) 2,530 - 2,530 656 V330 CITY OF OWENSBORO 0.402152% 0.405155% 468,481 85,216 553,697 7,140,129 9,273,883 5,322,560 5,315,897 9,290,373 910,914 (16,743) 894,171 - 894,171 115,185 V336 SANDY VALLEY TRANS SER IN 0.084252% 0.079903% 98,148 17,853 116,001 1,495,878 1,942,905 1,115,092 1,113,696 1,946,360 190,839 9,760 200,599 - 200,599 24,132 V337 FRANKFORT ELEC WATER BD 0.480936% 0.475608% 560,259 101,910 662,169 8,538,923 11,090,692 6,365,282 6,357,313 11,110,413 1,089,368 3,749 1,093,117 - 1,093,117 137,750 V347 CITY OF RADCLIFF 0.095903% 0.096793% 111,721 20,322 132,043 1,702,739 2,211,585 1,269,295 1,267,706 2,215,517 217,230 (4,456) 212,774 - 212,774 27,469 V359 CITY OF ELSMERE 0.018282% 0.019113% 21,298 3,874 25,172 324,593 421,595 241,966 241,663 422,344 41,411 (2,612) 38,799 - 38,799 5,236 V363 LONDON LAUREL CO COMM CTR 0.027492% 0.026969% 32,026 5,826 37,852 488,115 633,983 363,862 363,406 635,110 62,272 797 63,069 - 63,069 7,874 V373 PADUCAH MCCRACKEN CO TOUR 0.011674% 0.010891% 13,599 2,474 16,073 207,270 269,210 154,508 154,314 269,689 26,443 1,833 28,276 - 28,276 3,344 V376 CITY OF BEREA 0.250777% 0.242563% 292,139 53,139 345,278 4,452,496 5,783,078 3,319,083 3,314,927 5,793,362 568,035 16,442 584,477 - 584,477 71,828 V398 CITY OF ELKHORN CITY 0.006614% 0.005188% 7,704 1,401 9,105 117,430 152,523 87,538 87,428 152,794 14,981 3,657 18,638 - 18,638 1,894 V400 PULASKI CO SOIL CONS DIST 0.004055% 0.003868% 4,724 859 5,583 71,996 93,511 53,669 53,602 93,677 9,185 410 9,595 - 9,595 1,161 V405 MARY W WELDON MEM PUB LIB 0.009723% 0.009499% 11,326 2,060 13,386 172,630 224,219 128,686 128,525 224,617 22,024 386 22,410 - 22,410 2,785 V407 BELL/WHITLEY COMM ACTION 0.107110% 0.103229% 124,777 22,696 147,473 1,901,717 2,470,025 1,417,622 1,415,847 2,474,417 242,615 8,016 250,631 - 250,631 30,679 V419 DAYTON CITY SCHOOLS 0.046808% 0.046067% 54,528 9,919 64,447 831,067 1,079,422 619,513 618,737 1,081,342 106,025 958 106,983 - 106,983 13,407 V424 PENNYRILE ALLIED COMM SER 0.141232% 0.135043% 164,526 29,927 194,453 2,507,546 3,256,900 1,869,233 1,866,893 3,262,692 319,905 13,426 333,331 - 333,331 40,452 V430 OWENSBORO MUN UTILITIES 0.746195% 0.733863% 869,269 158,118 1,027,387 13,248,544 17,207,735 9,876,037 9,863,672 17,238,333 1,690,206 16,651 1,706,857 - 1,706,857 213,726 V436 APPALACHIAN RES & DEFENSE 0.057084% 0.051505% 66,500 12,096 78,596 1,013,515 1,316,394 755,518 754,572 1,318,734 129,301 13,629 142,930 - 142,930 16,350 V437 FKT/FKLN CO TOUR&CONV COM 0.005722% 0.005762% 6,666 1,212 7,878 101,593 131,953 75,732 75,637 132,188 12,961 (231) 12,730 - 12,730 1,639 V447 CITY OF ELIZABETHTOWN 0.303169% 0.297731% 353,172 64,241 417,413 5,382,705 6,991,271 4,012,501 4,007,477 7,003,703 686,708 7,905 694,613 - 694,613 86,834 V459 LUDLOW BD OF EDUCATION 0.032043% 0.034312% 37,328 6,790 44,118 568,917 738,932 424,095 423,564 740,246 72,581 (6,744) 65,837 - 65,837 9,178 V463 LONDON LAUREL TOURIST COM 0.006186% 0.006546% 7,206 1,311 8,517 109,831 142,653 81,873 81,770 142,907 14,012 (1,094) 12,918 - 12,918 1,772 V473 PADUCAH POWER SYSTEM 0.218871% 0.212356% 254,971 46,379 301,350 3,886,011 5,047,305 2,896,801 2,893,174 5,056,280 495,765 12,607 508,372 - 508,372 62,689 V476 KY RIVER FOOTHILLS DEV CO 0.295971% 0.272668% 344,787 62,716 407,503 5,254,906 6,825,281 3,917,234 3,912,330 6,837,417 670,404 55,675 726,079 - 726,079 84,772 V500 WEST PULASKI WATER DISTR 0.013506% 0.014413% 15,733 2,862 18,595 239,796 311,457 178,755 178,531 312,011 30,592 (2,711) 27,881 - 27,881 3,868 V505 CITY OF PARK CITY 0.001049% 0.000907% 1,222 222 1,444 18,625 24,191 13,884 13,866 24,234 2,376 355 2,731 - 2,731 300 V507 BELL CO SOLID WASTE OFFIC 0.007731% 0.008073% 9,006 1,638 10,644 137,262 178,282 102,321 102,193 178,599 17,511 (1,080) 16,431 - 16,431 2,214 V508 CITY OF UNION 0.003231% 0.004002% 3,764 685 4,449 57,366 74,509 42,763 42,709 74,641 7,319 (2,125) 5,194 - 5,194 925 V524 HOPKINSVL WATER ENV ATH 0.130217% 0.136035% 151,694 27,593 179,287 2,311,977 3,002,887 1,723,447 1,721,290 3,008,227 294,954 (18,336) 276,618 - 276,618 37,297 V530 AUDUBON AREA COMM SER INC 0.559610% 0.537933% 651,909 118,581 770,490 9,935,764 12,904,965 7,406,548 7,397,275 12,927,912 1,267,572 45,612 1,313,184 - 1,313,184 160,284

App A - 11

Page 34: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

V537 CAPITAL COMMUNITY E I D A 0.004557% 0.004530% 5,309 966 6,275 80,909 105,087 60,313 60,237 105,274 10,322 (27) 10,295 - 10,295 1,305 V547 ELIZABETHTOWN TOUR/CON BU 0.011223% 0.010622% 13,074 2,378 15,452 199,262 258,810 148,539 148,353 259,270 25,421 1,358 26,779 - 26,779 3,215 V559 BEECHWOOD BOARD OF EDUC 0.050124% 0.046501% 58,391 10,621 69,012 889,942 1,155,892 663,401 662,570 1,157,947 113,536 8,567 122,103 - 122,103 14,357 V563 LONDON-LAUREL CO IDA 0.003147% 0.003016% 3,666 667 4,333 55,874 72,572 41,651 41,599 72,701 7,128 281 7,409 - 7,409 901 V576 SOUTHERN MADISON WATER DT 0.013312% 0.013774% 15,507 2,821 18,328 236,352 306,983 176,187 175,966 307,529 30,153 (1,521) 28,632 - 28,632 3,813 V607 PINEVILLE UTILITY COMM 0.045924% 0.041092% 53,499 9,731 63,230 815,371 1,059,037 607,813 607,052 1,060,920 104,022 11,880 115,902 - 115,902 13,154 V619 SOUTHGATE BD OF ED 0.007103% 0.007431% 8,275 1,505 9,780 126,112 163,800 94,010 93,892 164,091 16,089 (1,029) 15,060 - 15,060 2,034 V624 HOPKINSVL ELECTRIC SYSTEM 0.134617% 0.139034% 156,820 28,525 185,345 2,390,098 3,104,354 1,781,682 1,779,452 3,109,874 304,921 (14,698) 290,223 - 290,223 38,557 V630 CITY OF WHITESVILLE 0.006764% 0.006785% 7,879 1,433 9,312 120,093 155,982 89,523 89,411 156,260 15,321 (203) 15,118 - 15,118 1,937 V637 FARMDALE WATER DISTRICT 0.006127% 0.005455% 7,137 1,298 8,435 108,784 141,293 81,092 80,991 141,544 13,878 1,658 15,536 - 15,536 1,755 V647 CITY OF VINE GROVE 0.020074% 0.020602% 23,385 4,254 27,639 356,410 462,919 265,683 265,351 463,742 45,470 (1,843) 43,627 - 43,627 5,750 V659 KENTON CO BD OF ED 0.747575% 0.730802% 870,876 158,410 1,029,286 13,273,046 17,239,558 9,894,302 9,881,914 17,270,213 1,693,332 28,457 1,721,789 - 1,721,789 214,121 V663 LAUREL CO CONSERV DIST 0.002084% 0.002107% 2,428 442 2,870 37,001 48,058 27,582 27,548 48,144 4,720 (107) 4,613 - 4,613 597 V673 PADUCAH-MCCRACKEN CO JOIN 0.058449% 0.061135% 68,089 12,385 80,474 1,037,750 1,347,871 773,584 772,615 1,350,268 132,393 (8,429) 123,964 - 123,964 16,741 V676 MADISON CO UTILITIES DIST 0.023775% 0.022260% 27,696 5,038 32,734 422,120 548,267 314,667 314,273 549,242 53,853 3,521 57,374 - 57,374 6,810 V707 BELL CO CONSERVATION DIST 0.000556% 0.000515% 648 118 766 9,872 12,822 7,359 7,350 12,845 1,259 97 1,356 - 1,356 159 V708 HEBRON FIRE PROTECTION DI 0.002766% 0.002684% 3,222 586 3,808 49,110 63,786 36,609 36,563 63,899 6,265 158 6,423 - 6,423 792 V719 SILVER GROVE BD OF ED 0.008929% 0.007653% 10,402 1,892 12,294 158,533 205,908 118,177 118,029 206,275 20,225 3,207 23,432 - 23,432 2,557 V724 PENNYRILE AREA DEVP DIST 0.074374% 0.075167% 86,641 15,760 102,401 1,320,496 1,715,112 984,354 983,122 1,718,162 168,464 (3,730) 164,734 - 164,734 21,302 V730 GREEN RIV AREA DEL DIST 0.093904% 0.100809% 109,393 19,898 129,291 1,667,247 2,165,486 1,242,838 1,241,282 2,169,337 212,702 (20,444) 192,258 - 192,258 26,896 V737 KY ASSOC OF CO (KACO) 0.146482% 0.146376% 170,642 31,039 201,681 2,600,759 3,377,969 1,938,718 1,936,291 3,383,975 331,796 (2,901) 328,895 - 328,895 41,956 V756 JEFF CO MED CENTER LAUNDR 0.087759% 0.090521% 102,234 18,596 120,830 1,558,144 2,023,779 1,161,508 1,160,053 2,027,377 198,783 (9,268) 189,515 - 189,515 25,136 V759 ERLANGER/ELSMERE BD OF ED 0.145488% 0.144326% 169,484 30,829 200,313 2,583,111 3,355,046 1,925,562 1,923,151 3,361,012 329,545 (65) 329,480 - 329,480 41,671 V773 MCCRACKEN CO PUB LIBRARY 0.043920% 0.045421% 51,164 9,307 60,471 779,791 1,012,823 581,290 580,562 1,014,624 99,483 (4,955) 94,528 - 94,528 12,580 V808 POINT PLEASANT FIRE DIST 0.001437% 0.001441% 1,674 304 1,978 25,514 33,138 19,019 18,995 33,197 3,255 (42) 3,213 - 3,213 412 V819 NEWPORT BD OF ED 0.119498% 0.136275% 139,207 25,321 164,528 2,121,663 2,755,700 1,581,579 1,579,599 2,760,601 270,675 (47,311) 223,364 - 223,364 34,227 V830 REGIONAL WTR RESOURCE AGY 0.179590% 0.175010% 209,211 38,055 247,266 3,188,585 4,141,460 2,376,909 2,373,933 4,148,825 406,789 8,304 415,093 - 415,093 51,438 V856 KYIANA REG PLANNING DEV 0.171463% 0.185951% 199,744 36,333 236,077 3,044,291 3,954,047 2,269,346 2,266,505 3,961,078 388,381 (42,339) 346,042 - 346,042 49,111 V859 COVINGTON BD OF ED 0.352096% 0.342321% 410,169 74,609 484,778 6,251,394 8,119,559 4,660,060 4,654,225 8,133,997 797,532 18,401 815,933 - 815,933 100,848 V873 PADUCAH-MCRACKEN CO RIV 0.023514% 0.027818% 27,392 4,983 32,375 417,486 542,248 311,212 310,823 543,212 53,262 (11,982) 41,280 - 41,280 6,735 V919 CITY OF WILDER 0.008734% 0.008950% 10,174 1,851 12,025 155,070 201,412 115,596 115,451 201,770 19,783 (766) 19,017 - 19,017 2,502 V930 OWENSBORO METRO PLAN COMM 0.022944% 0.026040% 26,729 4,862 31,591 407,366 529,103 303,668 303,288 530,044 51,970 (8,750) 43,220 - 43,220 6,572 V937 HOUSING AUTH OF FRANKFORT 0.025172% 0.027114% 29,324 5,334 34,658 446,924 580,482 333,156 332,739 581,515 57,017 (5,723) 51,294 - 51,294 7,210 V959 CITY OF COVINGTON 0.239043% 0.241700% 278,470 50,653 329,123 4,244,161 5,512,485 3,163,781 3,159,820 5,522,287 541,456 (12,276) 529,180 - 529,180 68,467 W001 ADAIR COUNTY ATTORNEY 0.005670% 0.005916% 6,605 1,201 7,806 100,670 130,754 75,044 74,950 130,986 12,843 (779) 12,064 - 12,064 1,624 W003 ANDERSON COUNTY ATTORNEY 0.002906% 0.003650% 3,385 616 4,001 51,595 67,014 38,461 38,413 67,133 6,582 (2,046) 4,536 - 4,536 832 W004 BALLARD COUNTY ATTORNEY 0.003495% 0.003527% 4,071 741 4,812 62,053 80,597 46,257 46,199 80,740 7,917 (161) 7,756 - 7,756 1,001 W010 BOYD COUNTY ATTORNEY 0.008716% 0.008256% 10,153 1,847 12,000 154,751 200,997 115,358 115,214 201,354 19,743 1,036 20,779 - 20,779 2,496 W011 BOYLE COUNTY ATTORNEY 0.003010% 0.004634% 3,507 638 4,145 53,442 69,413 39,838 39,788 69,536 6,818 (4,394) 2,424 - 2,424 862 W013 BREATHITT CO ATTORNEY 0.003803% 0.004099% 4,431 806 5,237 67,522 87,700 50,333 50,270 87,856 8,614 (872) 7,742 - 7,742 1,089 W015 BULLITT COUNTY ATTORNEY 0.019042% 0.018803% 22,183 4,035 26,218 338,087 439,121 252,025 251,709 439,902 43,132 223 43,355 - 43,355 5,454 W016 BUTLER COUNTY ATTORNEY 0.002365% 0.002651% 2,755 501 3,256 41,990 54,538 31,301 31,262 54,635 5,357 (814) 4,543 - 4,543 677 W017 CALDWELL COUNTY ATTORNEY 0.004333% 0.004844% 5,047 918 5,965 76,932 99,922 57,348 57,276 100,099 9,815 (1,456) 8,359 - 8,359 1,241 W018 CALLOWAY COUNTY ATTORNEY 0.008638% 0.009835% 10,063 1,830 11,893 153,366 199,198 114,326 114,182 199,552 19,566 (3,378) 16,188 - 16,188 2,474 W019 CAMPBELL COUNTY ATTORNEY 0.024782% 0.025257% 28,869 5,251 34,120 439,999 571,489 327,995 327,584 572,505 56,134 (1,805) 54,329 - 54,329 7,098 W020 CARLISLE COUNTY ATTORNEY 0.001416% 0.001442% 1,650 300 1,950 25,141 32,654 18,741 18,718 32,712 3,207 (100) 3,107 - 3,107 406 W021 CARROLL COUNTY ATTORNEY 0.000886% 0.000000% 1,032 188 1,220 15,731 20,432 11,726 11,712 20,468 2,007 2,342 4,349 - 4,349 254 W022 CHILD SUPPORT ENCORCEMENT 0.004302% 0.004409% 5,011 912 5,923 76,381 99,207 56,938 56,867 99,383 9,744 (379) 9,365 - 9,365 1,232 W024 CHRISTIAN COUNTY ATTORNEY 0.018113% 0.018764% 21,101 3,838 24,939 321,593 417,697 239,729 239,429 418,440 41,028 (2,128) 38,900 - 38,900 5,188 W026 CLAY COUNTY ATTORNEY 0.006478% 0.006442% 7,546 1,373 8,919 115,016 149,387 85,738 85,630 149,652 14,673 (45) 14,628 - 14,628 1,855 W027 CLINTON CO ATTORNEY 0.003354% 0.003374% 3,907 711 4,618 59,550 77,345 44,391 44,335 77,483 7,597 (126) 7,471 - 7,471 961 W029 CUMBERLAND CO ATTORNEY 0.003013% 0.002955% 3,510 638 4,148 53,495 69,482 39,878 39,828 69,605 6,825 89 6,914 - 6,914 863 W031 EDMONSON COUNTY ATTORNEY 0.001021% 0.001082% 1,189 216 1,405 18,128 23,545 13,513 13,496 23,587 2,313 (185) 2,128 - 2,128 292 W032 ELLIOTT COUNTY ATTORNEY 0.002598% 0.002648% 3,026 551 3,577 46,127 59,912 34,385 34,342 60,018 5,885 (190) 5,695 - 5,695 744 W033 ESTILL COUNTY ATTORNEY 0.004736% 0.004982% 5,517 1,004 6,521 84,087 109,215 62,682 62,603 109,409 10,728 (759) 9,969 - 9,969 1,356 W035 FLEMING COUNTY ATTORNEY 0.009312% 0.009291% 10,848 1,973 12,821 165,333 214,741 123,246 123,092 215,123 21,093 (146) 20,947 - 20,947 2,667 W039 GALLATIN COUNTY ATTORNEY 0.003009% 0.002946% 3,506 638 4,144 53,424 69,389 39,825 39,775 69,513 6,816 103 6,919 - 6,919 862 W041 GRANT COUNTY CHILD SUPPOR 0.004444% 0.004542% 5,177 942 6,119 78,902 102,481 58,817 58,744 102,664 10,066 (358) 9,708 - 9,708 1,273 W043 GRAYSON COUNTY ATTORNEY 0.006361% 0.006015% 7,410 1,348 8,758 112,938 146,689 84,189 84,084 146,950 14,408 784 15,192 - 15,192 1,822 W044 GREEN COUNTY ATTORNEY 0.003276% 0.003244% 3,816 694 4,510 58,165 75,547 43,359 43,304 75,681 7,420 14 7,434 - 7,434 938 W045 GREENUP CO ATTY/CHILD SUP 0.006178% 0.006665% 7,197 1,309 8,506 109,689 142,469 81,767 81,665 142,722 13,994 (1,432) 12,562 - 12,562 1,770 W047 HARDIN COUNTY ATTORNEY 0.024559% 0.027372% 28,610 5,204 33,814 436,040 566,346 325,043 324,636 567,353 55,629 (8,031) 47,598 - 47,598 7,034 W048 HARLAN COUNTY ATTORNEY 0.014110% 0.014176% 16,438 2,990 19,428 250,520 325,386 186,749 186,515 325,964 31,961 (483) 31,478 - 31,478 4,041 W050 HART COUNTY ATTORNEY 0.007691% 0.007417% 8,960 1,630 10,590 136,552 177,359 101,792 101,664 177,675 17,421 563 17,984 - 17,984 2,203 W051 HENDERSON CO ATTORNEY 0.011655% 0.010922% 13,578 2,470 16,048 206,932 268,772 154,256 154,063 269,250 26,400 1,700 28,100 - 28,100 3,338 W052 HENRY COUNTY ATTORNEY 0.001936% 0.001376% 2,255 410 2,665 34,373 44,645 25,623 25,591 44,725 4,385 1,451 5,836 - 5,836 555 W055 JACKSON COUNTY ATTORNEY 0.002411% 0.003426% 2,809 511 3,320 42,807 55,599 31,910 31,870 55,698 5,461 (2,757) 2,704 - 2,704 691 W056 JEFFERSON CO ATTORNEY 0.230558% 0.253424% 268,585 48,855 317,440 4,093,511 5,316,815 3,051,480 3,047,660 5,326,269 522,237 (65,952) 456,285 - 456,285 66,037 W058 JOHNSON CO ATTORNEY 0.005862% 0.005967% 6,829 1,242 8,071 104,079 135,181 77,585 77,488 135,422 13,278 (407) 12,871 - 12,871 1,679 W060 KNOTT COUNTY ATTORNEY 0.004879% 0.004967% 5,684 1,034 6,718 86,626 112,513 64,575 64,494 112,713 11,051 (341) 10,710 - 10,710 1,397 W061 KNOX COUNTY ATTORNEY 0.009018% 0.009104% 10,505 1,911 12,416 160,113 207,961 119,355 119,206 208,331 20,427 (425) 20,002 - 20,002 2,583 W063 LAUREL COUNTY ATTORNEY 0.015091% 0.017411% 17,580 3,198 20,778 267,938 348,008 199,732 199,482 348,627 34,183 (6,511) 27,672 - 27,672 4,322 W064 LAWRENCE COUNTY ATTORNEY 0.004713% 0.004382% 5,490 999 6,489 83,678 108,685 62,377 62,299 108,878 10,675 780 11,455 - 11,455 1,350 W066 LESLIE COUNTY ATTORNEY 0.003677% 0.004201% 4,283 779 5,062 65,284 84,794 48,666 48,605 84,945 8,329 (1,476) 6,853 - 6,853 1,053 W067 LETCHER COUNTY ATTORNEY 0.006757% 0.006406% 7,872 1,432 9,304 119,969 155,821 89,430 89,318 156,098 15,305 789 16,094 - 16,094 1,935 W069 LINCOLN COUNTY ATTORNEY 0.005913% 0.006728% 6,888 1,253 8,141 104,984 136,358 78,260 78,162 136,600 13,394 (2,301) 11,093 - 11,093 1,694 W070 LIVINGSTON CO ATTORNEY 0.002602% 0.002960% 3,031 551 3,582 46,198 60,004 34,438 34,395 60,110 5,894 (1,011) 4,883 - 4,883 745 W071 LOGAN COUNTY ATTORNEY 0.000607% 0.001297% 707 129 836 10,777 13,998 8,034 8,024 14,023 1,375 (1,852) (477) - (477) 174 W073 MCCRACKEN COUNTY ATTORNEY 0.001306% 0.001413% 1,522 277 1,799 23,188 30,117 17,285 17,264 30,171 2,958 (314) 2,644 - 2,644 374 W076 MADISON COUNTY ATTORNEY 0.000674% 0.000713% 785 143 928 11,967 15,543 8,921 8,909 15,571 1,527 (119) 1,408 - 1,408 193 W077 MAGOFFIN CO ATTORNEY 0.001305% 0.001326% 1,520 277 1,797 23,170 30,094 17,272 17,250 30,148 2,956 (84) 2,872 - 2,872 374 W079 MARSHALL COUNTY ATTORNEY 0.001627% 0.001672% 1,895 345 2,240 28,887 37,520 21,534 21,507 37,586 3,685 (155) 3,530 - 3,530 466 W080 MARTIN COUNTY ATTORNEY 0.005345% 0.005271% 6,227 1,133 7,360 94,899 123,259 70,742 70,654 123,478 12,107 81 12,188 - 12,188 1,531 W082 MEADE COUNTY ATTORNEY 0.004163% 0.003882% 4,850 882 5,732 73,913 96,001 55,098 55,029 96,172 9,430 659 10,089 - 10,089 1,192 W083 MENIFEE COUNTY ATTORNEY 0.001793% 0.001784% 2,089 380 2,469 31,834 41,348 23,731 23,701 41,421 4,061 (15) 4,046 - 4,046 514 W084 MERCER COUNTY ATTORNEY 0.005009% 0.005122% 5,835 1,061 6,896 88,934 115,511 66,295 66,212 115,716 11,346 (410) 10,936 - 10,936 1,435 W085 METCALFE COUNTY ATTORNEY 0.003540% 0.003635% 4,124 750 4,874 62,852 81,635 46,853 46,794 81,780 8,018 (330) 7,688 - 7,688 1,014 W087 MONTGOMERY CO ATTORNEY 0.000679% 0.000986% 791 144 935 12,056 15,658 8,987 8,975 15,686 1,538 (833) 705 - 705 194 W090 NELSON COUNTY ATTORNEY 0.010312% 0.010331% 12,013 2,185 14,198 183,088 237,801 136,481 136,310 238,224 23,358 (275) 23,083 - 23,083 2,954 W091 NICHOLAS COUNTY ATTORNEY 0.005255% 0.000505% 6,122 1,114 7,236 93,301 121,184 69,551 69,464 121,399 11,903 12,546 24,449 - 24,449 1,505 W092 OHIO COUNTY ATTORNEY 0.004144% 0.005215% 4,828 878 5,706 73,576 95,563 54,847 54,778 95,733 9,387 (2,944) 6,443 - 6,443 1,187

App A - 12

Page 35: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.85% 4.85% 6.85% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

W095 OWSLEY COUNTY ATTORNEY 0.002384% 0.002432% 2,778 505 3,283 42,327 54,977 31,553 31,513 55,074 5,400 (180) 5,220 - 5,220 683 W096 PENDLETON COUNTY ATTORNEY 0.002440% 0.002484% 2,843 517 3,360 43,322 56,268 32,294 32,253 56,368 5,527 (170) 5,357 - 5,357 699 W097 PERRY COUNTY ATTORNEY 0.011011% 0.008400% 12,828 2,333 15,161 195,498 253,921 145,733 145,550 254,372 24,941 6,720 31,661 - 31,661 3,154 W098 PIKE COUNTY ATTORNEY 0.027054% 0.025310% 31,517 5,733 37,250 480,338 623,883 358,065 357,617 624,992 61,280 4,060 65,340 - 65,340 7,749 W099 POWELL COUNTY ATTORNEY 0.005080% 0.005172% 5,918 1,076 6,994 90,194 117,148 67,235 67,151 117,356 11,507 (356) 11,151 - 11,151 1,455 W103 ROWAN COUNTY ATTORNEY 0.000125% 0.000105% 146 26 172 2,219 2,883 1,654 1,652 2,888 283 50 333 - 333 36 W104 RUSSELL COUNTY ATTORNEY 0.005556% 0.005683% 6,473 1,177 7,650 98,646 128,125 73,535 73,443 128,353 12,585 (459) 12,126 - 12,126 1,591 W105 SCOTT COUNTY ATTORNEY 0.001514% 0.001715% 1,764 321 2,085 26,881 34,914 20,038 20,013 34,976 3,429 (569) 2,860 - 2,860 434 W106 SHELBY COUNTY ATTORNEY 0.002124% 0.002292% 2,475 450 2,925 37,711 48,981 28,112 28,076 49,068 4,811 (494) 4,317 - 4,317 608 W107 SIMPSON COUNTY ATTORNEY 0.000587% 0.000549% 684 124 808 10,422 13,537 7,769 7,759 13,561 1,330 89 1,419 - 1,419 168 W109 TAYLOR COUNTY ATTORNEY 0.005514% 0.005462% 6,423 1,168 7,591 97,900 127,156 72,979 72,887 127,382 12,490 19 12,509 - 12,509 1,579 W110 TODD COUNTY ATTORNEY 0.002003% 0.002353% 2,334 424 2,758 35,563 46,190 26,510 26,477 46,273 4,537 (976) 3,561 - 3,561 574 W113 UNION COUNTY ATTORNEY 0.000315% 0.000320% 367 67 434 5,593 7,264 4,169 4,164 7,277 714 (20) 694 - 694 90 W114 WARREN CO ATTY/CHILD SUPP 0.022766% 0.023469% 26,521 4,824 31,345 404,206 524,999 301,312 300,935 525,932 51,567 (2,369) 49,198 - 49,198 6,521 W115 WASHINGTON CO ATTORNEY 0.002531% 0.002789% 2,948 536 3,484 44,937 58,366 33,498 33,456 58,470 5,733 (743) 4,990 - 4,990 725 W118 WHITLEY COUNTY ATTORNEY 0.000000% 0.001438% - - - - - - - - - (3,833) (3,833) - (3,833) - W119 WOLFE COUNTY ATTORNEY 0.004120% 0.004018% 4,800 873 5,673 73,150 95,010 54,529 54,461 95,179 9,332 183 9,515 - 9,515 1,180 W120 WOODFORD COUNTY ATTORNEY 0.006800% 0.006978% 7,921 1,441 9,362 120,733 156,812 89,999 89,887 157,091 15,403 (622) 14,781 - 14,781 1,948 X030 OWENSBORO DAVIESS CO TOUR 0.012194% 0.006873% 14,205 2,584 16,789 216,502 281,201 161,390 161,188 281,701 27,621 13,916 41,537 - 41,537 3,493 X034 FAYETTE CO ATTORNEY OFF 0.075520% 0.078430% 87,976 16,003 103,979 1,340,843 1,741,540 999,522 998,271 1,744,636 171,060 (9,397) 161,663 - 161,663 21,631 X059 KENTON COUNTY ATTORNEY 0.045123% 0.044967% 52,565 9,562 62,127 801,150 1,040,565 597,212 596,464 1,042,416 102,208 (565) 101,643 - 101,643 12,924 X105 GEORGETOWN WATER & SEWER 0.123294% 0.119293% 143,630 26,126 169,756 2,189,060 2,843,239 1,631,820 1,629,777 2,848,294 279,273 7,984 287,257 - 287,257 35,314 X956 LOU FIREFIGHTERS PENS FUN 0.006530% 0.006618% 7,608 1,384 8,992 115,939 150,586 86,426 86,318 150,854 14,791 (376) 14,415 - 14,415 1,870

TOTAL 100.000000% 100.000000% 116,493,530 21,189,888 137,683,418 1,775,480,122 2,306,064,041 1,323,519,582 1,321,862,520 2,310,164,647 226,509,933 (2,173,151) 224,336,782 - 224,336,782 28,642,121

App A - 13

Page 36: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

20025 JUDL ADM OFF OF THE COURT

39931 JEFFERSON CO CLERK

39932 JEFFERSON CO SHERIFF

39933 KENTON CO COURT CLERK

39934 KENTON CO SHERIFF

39935 CAMPBELL COUNTY CLERK

39936 CAMPBELL CO SHERIFF

39937 FAYETTE CO CLERK

39938 FAYETTE CO SHERIFF

39939 DAVIESS CO CLERK

39940 DAVIESS CO SHERIFF

39941 PIKE CO CLERK

39942 PIKE CO SHERIFF

39943 HARDIN COUNTY CLERK OFFIC

39944 HARDIN COUNTY SHERIFF

39945 WARREN COUNTY CLERKS OFF

39946 WARREN COUNTY SHERIFF

39947 BOONE COUNTY CLERK

39948 BOONE COUNTY SHERIFF

39949 CHRISTIAN COUNTY CLERK

39950 CHRISTIAN COUNTY SHERIFF

39951 MADISON COUNTY CLERK

39952 MADISON COUNTY SHERIFF

39961 BULLITT COUNTY CLERK

39962 BULLITT CO SHERIFF

014A BRECKINRIDGE CO ATTORNEY

A051 HENDERSON CO TOURIST COMM

A073 HOUSING AUTH OF PADUCAH

A113 MORGANFIELD HOUSING AUTH

A156 CITY OF ANCHORAGE

AB19 BELLEVUE/DAYTON FIRE

B008 BURLINGTON FIRE PRO DIST

B010 HOUSING AUTHORITY OF CATLETTSBURG

B015 CITY OF HILLVIEW

B017 PENNYRILE EMER ASST CTR

B018 W KY ED COOPERATIVE

B024 OAK GROVE TOURISM/CONVENTION COMMISSION

B030 OWENSBORO/DAV CO ECO DEV

B035 GTR FLEMING CO WATER COMM

B038 CITY OF HICKMAN

B042 HOUSING AUTH OF MAYFIELD

B043 GRAYSON CO CONSERV DIST

B045 CITY OF BELLEFONTE

B048 CITY OF HARLAN

B051 HENDERSON CITY/CO PLANNIN

B052 HENRY CO WATER DIST #2

B054 CITY OF NORTONVILLE

B058 JOHNSON CO FISCAL COURT

B061 KNOX CO UTILITIES COMM

B072 LAKE BARKLEY TOUR COMM

B078 MARION CO WATER DISTRICT

B084 N MERCER WATER DISTRICT

B087 MONTGOMERY CO FIRE DIST

B097 KY RIVER REGIONAL JAIL

B098 PIKE CO SENIOR CITIZEN PR

B100 CITY OF SCIENCE HILL

B104 RUSSELL CO AMBULANCE SER

B106 NORTH SHELBY WATER CO

B109 CAMPBELL/TAYLOR CO I D A

B113 UNION CO ECONOMIC DEVELOP

B116 MONTICELLO/WAYNE TELE BOA

B118 WHITLEY CO CONSERV DIST

B124 HOPKINS-CHRIST CO PLANNIN

B156 LOU POLICE RETIRE FUND

B179 HOUSING AUTH OF BENTON

B230 RIVERPARK CTR OWENSBORO

B256 BUECHEL FIRE PROTECT DIST

B259 CITY OF LUDLOW

B356 CITY OF DOUGLASS HILLS

B456 ANCHORAGE MIDDLETOWN FIRE AND EMS

B656 LOUISVILLE AIRPORT AUTHOR

B756 LEGAL AID SOCIETY INC

B856 JEFF CO SOIL/CONSER DIST

B956 LAKE DREAMLAND FIRE DIST

C025 WINCHESTER CLARK COUNTY INDUSTRIAL AUTHORITY

C079 JONATHAN CREEK WATER DIST

C087 CITY OF JEFFERSONVILLE

C105 CITY OF SADIEVILLE

C106 CITY OF SIMPSONVILLE

C118 HOUSING AUTH OF CORBIN

C230 HOUSING AUTH OF OWENSBORO

C256 LOUISVILLE/JEFF CO METRO

D017 CALDWELL CO WATER DISTRIC

D025 WINCHESTER-CLARK COUNTY TOURISM

D052 CITY OF PLEASUREVILLE

D071 CITY OF LEWISBURG

D079 NORTH MARSHALL WATER DIST

D084 GTR H/MERCER PL&ZONING CO

D098 CITY OF COAL RUN VILLAGE

D113 UNION CO WATER DISTRICT

D118 WHITLEY CO WATER DIST

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

- 8,318,912 - - 8,318,912 4,854,215 96,239 2,869,140 1,485,176 9,304,770 (136,106) (136,106) (136,106) 421,130 (645,612) (353,062) - 1,225,065 - - 1,225,065 714,845 14,172 422,517 109,547 1,261,081 567 567 567 82,627 (74,514) (45,830) - 283,689 - - 283,689 165,537 3,282 97,843 33,197 299,859 (1,347) (1,347) (1,347) 17,655 (18,730) (11,055) - 168,221 - - 168,221 98,160 1,946 58,018 64,042 222,166 (9,173) (9,173) (9,173) 2,095 (19,461) (9,060) - 71,496 - 22,907 94,403 41,719 827 24,658 697 67,901 5,433 5,433 5,433 10,222 1,039 (1,060) - 129,262 - - 129,262 75,426 1,495 44,582 22,941 144,444 (2,089) (2,089) (2,089) 6,569 (10,006) (5,479) - 53,997 - 10,870 64,867 31,508 625 18,623 544 51,300 2,886 2,886 2,886 6,503 (430) (1,165) - 489,823 - 22,093 511,916 285,819 5,667 168,937 5,139 465,562 11,697 11,697 11,697 44,508 (18,350) (14,894) - 278,247 - - 278,247 162,361 3,219 95,965 25,750 287,295 (35) (35) (35) 18,603 (17,088) (10,458) - 154,466 - 7,554 162,020 90,134 1,787 53,274 1,618 146,813 3,800 3,800 3,800 14,147 (5,676) (4,663) - 23,726 - 739 24,465 13,844 274 8,183 250 22,551 504 504 504 2,093 (951) (740) - 78,822 - 22,428 101,250 45,994 912 27,185 776 74,867 5,455 5,455 5,455 10,735 611 (1,328) - 100,083 - 17,231 117,314 58,400 1,158 34,518 1,016 95,092 4,798 4,798 4,798 11,502 (1,347) (2,324) - 165,675 - 8,520 174,195 96,674 1,917 57,140 1,735 157,466 4,155 4,155 4,155 15,252 (6,009) (4,979) - 60,514 - 5,535 66,049 35,311 700 20,871 627 57,509 1,976 1,976 1,976 6,030 (1,737) (1,682) - 151,945 - 6,223 158,168 88,662 1,758 52,405 1,596 144,421 3,509 3,509 3,509 13,687 (5,811) (4,656) - 261,099 - - 261,099 152,355 3,021 90,051 106,209 351,636 (15,524) (15,524) (15,524) 1,966 (31,488) (14,445) - 160,487 - 9,380 169,867 93,647 1,857 55,351 1,678 152,533 4,238 4,238 4,238 14,988 (5,608) (4,759) - 49,635 - - 49,635 28,963 574 17,119 66,225 112,881 (11,642) (11,642) (11,642) (8,318) (14,657) (5,345) - 74,432 - 2,211 76,643 43,432 861 25,671 784 70,748 1,560 1,560 1,560 6,546 (3,005) (2,328) - 240,149 - - 240,149 140,131 2,778 82,826 17,481 243,216 865 865 865 16,951 (13,854) (8,759)

- 126,358 - - 126,358 73,732 1,462 43,580 26,652 145,426 (2,840) (2,840) (2,840) 5,624 (10,577) (5,594) - 36,611 - - 36,611 21,363 424 12,627 7,265 41,679 (737) (737) (737) 1,716 (2,979) (1,595) - 133,478 - 17,222 150,700 77,887 1,544 46,036 1,370 126,837 5,308 5,308 5,308 14,249 (2,885) (3,425) - 150,204 - 260,150 410,354 87,647 1,738 51,804 895 142,084 51,553 51,553 51,553 61,614 42,224 9,774 - 1,982 - - 1,982 1,157 23 684 144 2,008 7 7 7 140 (115) (72) - 12,053 - 6,342 18,395 7,033 139 4,157 111 11,440 1,386 1,386 1,386 2,193 643 (38) - 155,374 - - 155,374 90,663 1,797 53,588 18,783 164,831 (851) (851) (851) 9,557 (10,371) (6,088) - 6,503 - - 6,503 3,795 75 2,243 491 6,604 20 20 20 456 (379) (238) - 62,504 - 10,832 73,336 36,472 723 21,557 634 59,386 3,010 3,010 3,010 7,197 (829) (1,447) - 4,716 - 994 5,710 2,752 55 1,627 48 4,482 260 260 260 576 (30) (99) - 6,358 - 384 6,742 3,710 74 2,193 66 6,043 170 170 170 596 (220) (188) - 31,062 - - 31,062 18,125 359 10,713 3,161 32,358 (58) (58) (58) 2,022 (1,962) (1,184) - 52,841 - 19,227 72,068 30,834 611 18,225 510 50,180 4,451 4,451 4,451 7,990 1,201 (654) - 34,321 - 17,683 52,004 20,027 397 11,837 316 32,577 3,875 3,875 3,875 6,174 1,762 (130) - 51,228 - - 51,228 29,892 593 17,668 11,048 59,201 (1,197) (1,197) (1,197) 2,234 (4,334) (2,282) - 12,035 - 47,550 59,585 7,022 139 4,151 - 11,312 9,186 9,186 9,186 9,993 8,427 2,295 - 32,161 - - 32,161 18,767 372 11,092 50,101 80,332 (8,901) (8,901) (8,901) (6,747) (10,851) (3,869) - 14,503 - - 14,503 8,463 168 5,002 5,219 18,852 (734) (734) (734) 238 (1,621) (764) - 65,982 - - 65,982 38,502 763 22,757 17,165 79,187 (2,096) (2,096) (2,096) 2,324 (6,135) (3,104) - 77,765 - 25,418 103,183 45,377 900 26,821 757 73,855 6,005 6,005 6,005 11,214 1,224 (1,124) - 3,748 - 323 4,071 2,187 43 1,293 39 3,562 119 119 119 370 (112) (106) - 557 - 116 673 325 6 192 5 528 31 31 31 68 (3) (11) - 117,359 - - 117,359 68,481 1,358 40,476 40,202 150,517 (5,555) (5,555) (5,555) 2,307 (12,734) (6,067) - 45,185 - 2,381 47,566 26,366 523 15,584 474 42,947 1,144 1,144 1,144 4,171 (1,628) (1,354) - 117,181 - - 117,181 68,377 1,356 40,415 18,669 128,817 (1,492) (1,492) (1,492) 6,358 (8,670) (4,846) - 13,755 - 21,824 35,579 8,026 159 4,744 87 13,016 4,342 4,342 4,342 5,263 3,489 782 - 229,306 - - 229,306 133,804 2,653 79,086 13,162 228,705 1,493 1,493 1,493 16,852 (12,564) (8,164) - 45,700 - 15,690 61,390 26,666 529 15,761 443 43,399 3,671 3,671 3,671 6,733 861 (618) - 6,223 - 2,612 8,835 3,631 72 2,146 59 5,908 590 590 590 1,007 207 (57) - 45,022 - 13,084 58,106 26,271 521 15,528 443 42,763 3,167 3,167 3,167 6,183 401 (743) - 64,922 - 29,454 94,376 37,883 751 22,391 610 61,635 6,572 6,572 6,572 10,921 2,577 (473) - 351,944 - - 351,944 205,365 4,072 121,383 25,712 356,532 1,250 1,250 1,250 24,825 (20,322) (12,842) - 133,918 - 70,909 204,827 78,143 1,549 46,187 1,231 127,110 15,479 15,479 15,479 24,449 7,234 (400) - 38,399 - - 38,399 22,406 444 13,243 56,090 92,183 (9,924) (9,924) (9,924) (7,352) (12,253) (4,409) - 16,666 - 41,534 58,200 9,725 193 5,748 65 15,731 8,118 8,118 8,118 9,234 7,077 1,802 - 78,754 - 15,362 94,116 45,954 911 27,162 795 74,822 4,117 4,117 4,117 9,392 (719) (1,726) - 64,308 - - 64,308 37,525 744 22,180 9,605 70,054 (698) (698) (698) 3,610 (4,637) (2,624) - 11,928 - - 11,928 6,960 138 4,114 1,204 12,416 (20) (20) (20) 779 (751) (454) - 11,567 - - 11,567 6,749 134 3,989 247 11,119 154 154 154 929 (556) (388) - 25,949 - 9,003 34,952 15,142 300 8,950 251 24,643 2,102 2,102 2,102 3,841 507 (345) - 12,042 - - 12,042 7,027 139 4,153 530 11,849 109 109 109 915 (629) (420) - 134,184 - 19,306 153,490 78,298 1,552 46,279 1,372 127,501 5,713 5,713 5,713 14,702 (2,524) (3,330) - 13,698 - - 13,698 7,993 158 4,724 1,143 14,018 22 22 22 940 (818) (508) - 27,417 - 401 27,818 15,998 317 9,456 290 26,061 497 497 497 2,333 (1,185) (881) - 72,184 - - 72,184 42,120 835 24,896 13,779 81,630 (1,350) (1,350) (1,350) 3,486 (5,770) (3,114)

- 4,291 - - 4,291 2,504 50 1,480 439 4,473 (9) (9) (9) 279 (271) (163) - 54,905 - - 54,905 32,038 635 18,936 23,778 75,387 (3,537) (3,537) (3,537) 141 (6,893) (3,119) - 14,201 - 3,865 18,066 8,287 164 4,898 140 13,489 950 950 950 1,901 77 (249) - 12,290 - 13,546 25,836 7,171 142 4,239 94 11,646 2,753 2,753 2,753 3,576 1,993 362 - 1,025,523 - 11,302 1,036,825 598,409 11,864 353,696 10,852 974,821 17,873 17,873 17,873 86,567 (45,020) (33,163) - 279,920 - - 279,920 163,338 3,238 96,543 7,279 270,398 3,481 3,481 3,481 22,231 (13,683) (9,470) - 3,365 - - 3,365 1,964 39 1,161 8,585 11,749 (1,562) (1,562) (1,562) (1,337) (1,765) (594) - 3,911 - - 3,911 2,282 45 1,349 3,787 7,463 (647) (647) (647) (385) (885) (340) - 13,964 - - 13,964 8,148 162 4,816 489 13,615 150 150 150 1,085 (706) (479) - 48,944 - 33,830 82,774 28,560 566 16,880 428 46,434 7,155 7,155 7,155 10,434 4,139 302 - 30,140 - 6,641 36,781 17,587 349 10,395 302 28,633 1,719 1,719 1,719 3,738 (132) (617) - 2,893 - 11,433 14,326 1,688 33 998 - 2,719 2,209 2,209 2,209 2,402 2,026 552 - 75,336 - - 75,336 43,960 872 25,983 25,816 96,631 (3,567) (3,567) (3,567) 1,479 (8,176) (3,895) - 34,438 - - 34,438 20,095 398 11,877 43,733 76,103 (7,659) (7,659) (7,659) (5,352) (9,752) (3,583) - 164,732 - 26,572 191,304 96,124 1,906 56,815 1,676 156,521 7,558 7,558 7,558 18,592 (2,556) (3,926) - 21,153,371 - 794,650 21,948,021 12,343,324 244,717 7,295,664 222,336 20,106,041 474,968 474,968 474,968 1,891,910 (822,566) (652,267) - 32,335 - - 32,335 18,868 374 11,152 50,305 80,699 (8,937) (8,937) (8,937) (6,771) (10,897) (3,886) - 9,932 - 738 10,670 5,796 115 3,426 103 9,440 292 292 292 957 (317) (285) - 3,787 - 2,489 6,276 2,210 44 1,306 34 3,594 529 529 529 783 296 16 - 29,846 - 13,631 43,477 17,416 345 10,294 280 28,335 3,038 3,038 3,038 5,037 1,201 (212) - 66,681 - 1,658 68,339 38,909 771 22,998 703 63,381 1,337 1,337 1,337 5,804 (2,753) (2,104) - 8,340 - 1,317 9,657 4,866 96 2,876 86 7,924 378 378 378 936 (135) (200) - 12,194 - 35,990 48,184 7,116 141 4,206 33 11,496 7,000 7,000 7,000 7,817 6,236 1,635 - 32,966 - 899 33,865 19,236 381 11,370 348 31,335 676 676 676 2,884 (1,346) (1,036) - 27,190 - 9,387 36,577 15,866 315 9,378 263 25,822 2,195 2,195 2,195 4,016 523 (365)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

App A - 14

Page 37: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

D135 WESTERN FLEMING WATER DIS

G015 ZONETON FIRE PROT DIST

GS06 SHELBY CO SUB FIRE DIST

J001 ADAIR CO BD OF EDUCATION

J002 CITY OF SCOTTSVILLE

J003 CITY OF LAWRENCEBURG

J004 BALLARD CO BD OF ED

J005 GLASGOW BD OF EDUCATION

J006 BATH CO BD OF EDUC

J007 CITY OF MIDDLESBORO

J008 BOONE CO WATER DISTRICT

J009 BOURBON CO BD OF EDUCATIO

J010 FAIRVIEW BD OF EDUCATION

J011 DANVILLE CITY BD OF ED

J012 BRACKEN CO BD OF EDUC

J013 BREATHITT CO BD OF ED

J014 BRECKINRIDGE CO BD OF ED

J015 BULLITT CO BD OF ED

J016 BUTLER CO BD OF ED

J017 CALDWELL CO BD EDUCATION

J018 CALLOWAY CO BD OF EDUC

J019 SANITATION DISTRICT N0 1

J021 CARROLL CO BD OF ED

J022 CARTER CO BD OF ED

J023 CASEY CO BD OF ED

J024 CITY OF HOPKINSVILLE

J025 CLARK CO BD OF ED

J026 CLAY CO BD OF ED

J027 CLINTON CO BD OF ED

J028 CRITTENDEN CO BD OF ED

J029 CUMBERLAND CO BD OF ED

J030 DAVIESS CO LIBRARY DIST

J031 EDMONSON CO BD OF EDUC

J032 ELLIOTT CO BD OF ED

J033 ESTILL CO CONSERVATION DI

J034 GREATER LEX CONV&VISITOR

J035 FLEMING CO BD OF ED

J037 CITY OF FRANKFORT

J038 FULTON COUNTY BD OF EDUC

J039 GALLATIN CO BD OF EDUC

J040 CITY OF LANCASTER

J041 WILLIAMSTOWN INDEPNDNT SC

J042 GRAVES CO LIBRARY

J043 GRAYSON CO BD OF ED

J044 GREEN CO BD OF EDUCATION

J045 RUSSELL INDPT BD OF ED

J046 HANCOCK CO BD EDUCATION

J047 HARDIN CO SOIL CN DIST

J048 HARLAN CO BD OF EDUCATION

J049 HARRISON CO BD OF ED

J050 HART CO BD OF ED

J051 HENDERSON PUBLIC LIBRARY

J052 EMINENCE INDEP BD OF EDUC

J053 HICKMAN CO BD OF ED

J054 HOPKINS CO BD OF ED

J055 JACKSON CO BD OF ED

J056 JEFF CO METRO SEWER DIST

J057 JESSAMINE CO BD OF ED

J058 PAINTSVILLE GAS/WATER SYS

J059 KENTON COUNTY AIRPORT BD

J060 KNOTT CO BD OF EDUCATION

J061 KNOX CO BD OF EDUCATION

J062 LARUE CO PUBLIC LIBRARY

J063 CITY OF LONDON

J064 LAWRENCE CO BD OF ED

J065 LEE CO BD OF ED

J066 LESLIE CO BD OF ED

J067 CITY OF WHITESBURG

J068 ELEC PLT BD OF VANCEBURG

J069 LINCOLN CO BD OF EDUC

J070 LIVINGSTON CO BD OF ED

J071 LOGAN CO BD OF EDUCATION

J072 LYON CO. PUBLIC LIBRARY

J073 PADUCAH WATER WORKS

J074 MCCREARY CO BD OF EDUCATN

J075 MCLEAN CO BD OF ED

J076 MADISON CO BD OF ED

J077 MAGOFFIN CO BD OF ED

J078 MARION CO BD OF EDUCATION

J079 MARSHALL COUNTY BD OF ED

J080 MARTIN CO BD OF ED

J081 MASON CO BD OF ED

J082 MEADE CO PUBLIC LIBRARY

J083 MENIFEE CO BD OF ED

J084 CITY OF HARRODSBURG

J085 METCALFE CO BD OF ED

J086 MONROE CO BOARD OF ED

J087 MT STERLING WATER WORKS

J088 MORGAN CO BD OF EDUCATION

J089 MUHLENBERG CO LIB BD DIST

J090 CITY OF BARDSTOWN

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 29,991 - 16,246 46,237 17,500 347 10,344 275 28,466 3,535 3,535 3,535 5,544 1,689 (69) - 3,688 - 9,572 13,260 2,152 43 1,272 13 3,480 1,869 1,869 1,869 2,116 1,638 420 - 9,386 - 4,634 14,020 5,477 109 3,237 87 8,910 1,021 1,021 1,021 1,650 444 (47) - 484,604 - 100,823 585,427 282,774 5,606 167,137 4,872 460,389 26,521 26,521 26,521 58,982 (3,242) (10,266) - 245,195 - - 245,195 143,075 2,837 84,566 80,535 311,013 (10,952) (10,952) (10,952) 5,472 (25,953) (12,481) - 310,397 - 58,750 369,147 181,122 3,591 107,054 3,136 294,903 15,884 15,884 15,884 36,675 (3,177) (6,906) - 267,662 - - 267,662 156,185 3,096 92,315 47,724 299,320 (4,368) (4,368) (4,368) 13,561 (20,761) (11,357) - 356,973 - - 356,973 208,299 4,130 123,118 25,624 361,171 1,354 1,354 1,354 25,265 (20,526) (12,999) - 359,604 - - 359,604 209,834 4,160 124,025 107,916 445,935 (14,137) (14,137) (14,137) 9,950 (36,142) (17,730) - 188,003 - - 188,003 109,703 2,175 64,841 80,996 257,715 (12,032) (12,032) (12,032) 562 (23,524) (10,657) - 186,741 - 23,022 209,763 108,966 2,160 64,406 1,919 177,451 7,223 7,223 7,223 19,732 (4,239) (4,852) - 551,185 - - 551,185 321,625 6,376 190,100 51,470 569,571 (157) (157) (157) 36,764 (33,936) (20,743) - 102,416 - - 102,416 59,761 1,185 35,323 127,376 223,645 (22,272) (22,272) (22,272) (15,412) (28,496) (10,505) - 400,612 - - 400,612 233,763 4,635 138,169 28,807 405,374 1,510 1,510 1,510 28,345 (23,045) (14,591) - 178,922 - 15,782 194,704 104,404 2,070 61,709 1,856 170,039 5,733 5,733 5,733 17,718 (5,247) (5,005) - 387,871 - - 387,871 226,329 4,487 133,774 108,664 473,254 (13,788) (13,788) (13,788) 12,194 (37,526) (18,687) - 553,841 - - 553,841 323,175 6,407 191,016 88,336 608,934 (7,071) (7,071) (7,071) 30,028 (40,997) (22,910) - 2,258,477 - - 2,258,477 1,317,857 26,128 778,935 236,989 2,359,909 (5,569) (5,569) (5,569) 145,714 (143,969) (86,469) - 345,065 - - 345,065 201,351 3,992 119,011 61,898 386,252 (5,701) (5,701) (5,701) 17,412 (26,835) (14,662) - 383,460 - - 383,460 223,755 4,436 132,253 29,564 390,008 1,070 1,070 1,070 26,756 (22,433) (14,078) - 482,561 - - 482,561 281,582 5,583 166,432 51,927 505,524 (1,433) (1,433) (1,433) 30,891 (31,004) (18,548)

- 1,872,216 - - 1,872,216 1,092,467 21,659 645,715 238,481 1,998,322 (12,551) (12,551) (12,551) 112,858 (127,262) (74,052) - 575,035 - 40,119 615,154 335,542 6,652 198,326 5,995 546,515 16,417 16,417 16,417 54,935 (18,864) (16,683) - 844,845 - - 844,845 492,981 9,774 291,382 84,359 878,496 (1,273) (1,273) (1,273) 55,319 (53,047) (32,103) - 493,096 - - 493,096 287,729 5,704 170,066 218,181 681,680 (32,639) (32,639) (32,639) 390 (62,781) (28,274) - 549,288 - - 549,288 320,518 6,355 189,446 47,544 563,863 551 551 551 37,345 (33,113) (20,460) - 919,632 - 143,781 1,063,413 536,620 10,639 317,175 9,372 873,806 41,328 41,328 41,328 102,929 (15,132) (22,173) - 644,867 - - 644,867 376,290 7,460 222,411 76,508 682,669 (3,260) (3,260) (3,260) 39,936 (42,773) (25,189) - 339,076 - - 339,076 197,856 3,923 116,945 124,200 442,924 (17,567) (17,567) (17,567) 5,146 (38,306) (17,984) - 257,599 - - 257,599 150,313 2,980 88,844 10,267 252,404 2,530 2,530 2,530 19,785 (13,264) (8,916) - 171,916 - 53,957 225,873 100,316 1,989 59,293 1,679 163,277 12,852 12,852 12,852 24,367 2,286 (2,613) - 218,066 - - 218,066 127,245 2,523 75,209 2,351 207,328 3,338 3,338 3,338 17,945 (10,033) (7,190) - 368,834 - - 368,834 215,220 4,267 127,208 72,351 419,046 (7,262) (7,262) (7,262) 17,444 (29,849) (16,020) - 167,076 - - 167,076 97,491 1,933 57,623 36,892 193,939 (4,067) (4,067) (4,067) 7,124 (14,296) (7,489) - 3,684 - - 3,684 2,150 43 1,271 4,401 7,865 (767) (767) (767) (521) (991) (367) - 207,680 - 89,408 297,088 121,184 2,403 71,627 1,964 197,178 20,112 20,112 20,112 34,023 7,336 (1,784) - 425,366 - - 425,366 248,208 4,921 146,706 13,258 413,093 4,875 4,875 4,875 33,367 (21,205) (14,515) - 995,245 - - 995,245 580,741 11,514 343,254 373,025 1,308,534 (53,164) (53,164) (53,164) 13,501 (114,032) (53,267) - 81,761 - - 81,761 47,709 946 28,199 33,391 110,245 (4,886) (4,886) (4,886) 591 (9,886) (4,531) - 353,537 - - 353,537 206,294 4,090 121,933 12,406 344,723 3,790 3,790 3,790 27,472 (17,885) (12,142) - 88,293 - 71,000 159,293 51,520 1,021 30,452 746 83,739 14,795 14,795 14,795 20,710 9,349 1,109 - 215,052 - - 215,052 125,486 2,488 74,170 10,532 212,676 1,742 1,742 1,742 16,147 (11,442) (7,554) - 23,151 - 342 23,493 13,509 268 7,985 245 22,007 420 420 420 1,970 (999) (744) - 778,094 - - 778,094 454,030 9,002 268,360 20,643 752,035 9,599 9,599 9,599 61,719 (38,110) (26,346) - 345,023 - - 345,023 201,326 3,991 118,996 38,619 362,932 (1,306) (1,306) (1,306) 21,805 (22,449) (13,345) - 381,308 - - 381,308 222,499 4,411 131,511 73,895 432,316 (7,338) (7,338) (7,338) 18,204 (30,689) (16,511) - 372,082 - - 372,082 217,115 4,304 128,329 5,818 355,566 5,355 5,355 5,355 30,279 (17,461) (12,370) - 3,525 - 2,100 5,625 2,057 41 1,216 32 3,346 452 452 452 688 234 3 - 805,163 - - 805,163 469,825 9,315 277,696 79,528 836,364 (1,049) (1,049) (1,049) 52,884 (50,392) (30,546) - 547,919 - - 547,919 319,719 6,339 188,974 59,673 574,705 (1,762) (1,762) (1,762) 34,940 (35,338) (21,100) - 467,814 - 51,534 519,348 272,977 5,412 161,346 4,826 444,561 16,933 16,933 16,933 48,269 (11,777) (12,503) - 136,460 - 30,863 167,323 79,627 1,579 47,064 1,366 129,636 7,936 7,936 7,936 17,077 (446) (2,751) - 168,359 - 173,343 341,702 98,240 1,948 58,066 1,321 159,575 35,398 35,398 35,398 46,676 24,996 4,263 - 134,808 - - 134,808 78,663 1,560 46,494 28,754 155,471 (3,091) (3,091) (3,091) 5,939 (11,345) (5,985) - 1,340,239 - - 1,340,239 782,051 15,505 462,240 238,888 1,498,684 (21,855) (21,855) (21,855) 67,920 (103,940) (56,859) - 444,152 - - 444,152 259,170 5,138 153,185 33,767 451,260 1,328 1,328 1,328 31,080 (25,895) (16,280) - 6,085,380 - 1,551,036 7,636,416 3,550,914 70,400 2,098,809 60,409 5,780,532 386,984 386,984 386,984 794,608 13,112 (112,789) - 1,564,148 - - 1,564,148 912,705 18,095 539,465 241,129 1,711,394 (18,394) (18,394) (18,394) 86,380 (114,210) (64,232) - 222,796 - 35,224 258,020 130,005 2,577 76,841 2,270 211,693 10,087 10,087 10,087 25,010 (3,593) (5,350) - 2,746,233 - 549,991 3,296,224 1,602,470 31,770 947,159 27,664 2,609,063 146,250 146,250 146,250 330,204 (22,404) (59,388) - 529,931 - - 529,931 309,223 6,131 182,770 136,901 635,025 (16,655) (16,655) (16,655) 18,842 (49,093) (24,878) - 973,732 - 118,806 1,092,538 568,188 11,265 335,834 10,014 925,301 37,429 37,429 37,429 102,654 (22,336) (25,371) - 18,315 - - 18,315 10,687 212 6,317 6,365 23,581 (884) (884) (884) 343 (2,004) (952) - 357,228 - 67,533 424,761 208,448 4,133 123,206 3,610 339,397 18,265 18,265 18,265 42,194 (3,671) (7,952) - 446,482 - 1,107 447,589 260,529 5,165 153,989 4,735 424,418 7,059 7,059 7,059 36,966 (20,320) (14,654) - 182,834 - - 182,834 106,686 2,115 63,058 77,468 249,327 (11,455) (11,455) (11,455) 792 (22,632) (10,290)

- 322,152 - - 322,152 187,981 3,727 111,108 40,264 343,080 (2,014) (2,014) (2,014) 19,565 (21,753) (12,699) - 122,550 - 70,748 193,298 71,510 1,418 42,267 1,110 116,305 15,273 15,273 15,273 23,482 7,726 (34) - 124,050 - - 124,050 72,385 1,435 42,784 7,752 124,356 688 688 688 8,997 (6,916) (4,452) - 792,593 - - 792,593 462,490 9,169 273,360 201,090 946,109 (24,218) (24,218) (24,218) 28,873 (72,735) (37,002) - 306,667 - 30,608 337,275 178,945 3,548 105,767 3,172 291,432 10,499 10,499 10,499 31,041 (8,320) (8,375) - 564,652 - - 564,652 329,483 6,532 194,745 225,251 756,011 (32,733) (32,733) (32,733) 5,090 (67,260) (30,990) - 14,712 - 1,955 16,667 8,585 170 5,074 151 13,980 596 596 596 1,582 (307) (374) - 419,912 - 6,335 426,247 245,025 4,858 144,825 4,439 399,147 7,641 7,641 7,641 35,769 (18,111) (13,482) - 555,273 - - 555,273 324,011 6,424 191,510 65,792 587,737 (2,790) (2,790) (2,790) 34,404 (36,814) (21,684) - 267,137 - - 267,137 155,879 3,090 92,134 15,649 266,752 1,679 1,679 1,679 19,573 (14,697) (9,528) - 1,913,061 - 100,951 2,014,012 1,116,301 22,132 659,803 20,029 1,818,265 48,461 48,461 48,461 176,606 (68,898) (57,343) - 510,556 - 74,630 585,186 297,917 5,906 176,088 5,217 485,128 21,961 21,961 21,961 56,160 (9,381) (12,605) - 550,986 - - 550,986 321,509 6,374 190,032 34,806 552,721 2,985 2,985 2,985 39,893 (30,789) (19,796) - 805,741 - 96,731 902,472 470,163 9,321 277,895 8,291 765,670 30,673 30,673 30,673 84,645 (18,780) (21,083) - 491,770 - - 491,770 286,955 5,689 169,608 44,763 507,015 79 79 79 33,020 (30,060) (18,441) - 469,665 - 35,688 505,353 274,057 5,433 161,984 4,888 446,362 13,962 13,962 13,962 45,422 (14,855) (13,461) - 39,257 - - 39,257 22,907 454 13,539 9,320 46,220 (1,078) (1,078) (1,078) 1,551 (3,482) (1,797) - 199,517 - - 199,517 116,421 2,308 68,812 76,033 263,574 (10,894) (10,894) (10,894) 2,470 (23,096) (10,749) - 360,135 - - 360,135 210,145 4,166 124,208 68,660 407,179 (6,716) (6,716) (6,716) 17,408 (28,771) (15,531) - 323,464 - 2,028 325,492 188,746 3,742 111,561 3,427 307,476 5,347 5,347 5,347 27,014 (14,489) (10,547) - 445,166 - 61,221 506,387 259,761 5,150 153,535 4,559 423,005 18,419 18,419 18,419 48,239 (8,907) (11,208) - 193,883 - - 193,883 113,134 2,243 66,869 6,905 189,151 2,059 2,059 2,059 15,046 (9,828) (6,665) - 398,665 - - 398,665 232,627 4,612 137,497 106,644 481,380 (13,219) (13,219) (13,219) 13,485 (37,620) (18,922) - 64,308 - - 64,308 37,525 744 22,180 9,845 70,294 (743) (743) (743) 3,565 (4,682) (2,637) - 570,308 - - 570,308 332,784 6,598 196,696 140,028 676,106 (16,545) (16,545) (16,545) 21,656 (51,457) (26,361)

App A - 15

Page 38: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

J091 NICHOLAS CO BD OF ED

J092 OHIO CO BD OF ED

J093 OLDHAM COUNTY BD OF ED

J094 OWEN CO BD OF ED

J095 OWSLEY CO BD OF EDUCATION

J096 PENDLETON CO BD OF ED

J097 HAZARD CITY SCHOOLS

J098 PIKE CO BD OF EDUCATION

J099 POWELL CO BD OF EDUCATION

J100 CITY OF SOMERSET

J101 ROBERTSON CO BD OF ED

J102 ROCKCASTLE CO BD OF ED

J103 ROWAN CO BD OF ED

J104 RUSSELL CO BD OF ED

J105 SCOTT CO BOARD OF ED

J106 SHELBY CO LIBRARY

J107 SIMPSON CO BD OF ED

J108 SPENCER CO BD OF EDUC

J109 TAYLOR CO BD OF ED

J110 TODD CO BD OF ED

J111 TRIGG CO BD OF ED

J112 TRIMBLE CO BD OF ED

J113 CITY OF MORGANFIELD

J115 SPRINGFIELD WATER & SEWER

J117 CITY OF SEBREE

J118 CITY OF CORBIN

J119 WOLFE CO BD OF EDUCATION

J120 WOODFORD CO BD OF ED

J124 PENNYRILE NAR TASK FORCE

J134 LEX-FAY CO HUM RIGHTS COM

J135 FLEMING CO EMS

J154 CITY OF EARLINGTON

J156 CITY OF JEFFERSONTOWN

J178 LEBANON HOUSING AUTHORITY

J179 MARSHALL CO TOURIST COMM

J190 CITY OF BLOOMFIELD

J200 SOMERSET-PULASKI CONV & V

J203 FRONTIER HOUSING INC

J205 GEORGETOWN-SCOTT CO P COM

J210 BOYD CO AMBULANCE SERVICE

J214 COMM ACTION SOUTHERN KY

J217 CITY OF PROVIDENCE

J219 CAMPBELL CO PUBLIC LIBRAR

J224 HOUSING AUTH OF HOPKINSVL

J234 LFUC HOUSING AUTHORITY

J256 CITY OF ST MATTHEWS

J259 CITY OF PARK HILLS

J305 SCOTT CO SOIL CONSER DIST

J310 CANNONSBURG WATER DIST

J314 BOWL GRN WARREN AIRPRT BD

J317 PROVIDENCE MUN HOUSING AU

J319 CITY OF ALEXANDRIA

J324 CITY OF OAK GROVE

J334 CENTRAL KY ED COOPERATIVE

J356 CITY OF WEST BUECHEL

J359 CITY OF FORT WRIGHT

J405 GEORGETOWN HOUSING AUTHOR

J414 WARREN CO PLANNING COMM

J417 WEBSTER CO CONSER DIST

J419 CITY OF COLD SPRING

J424 CITY OF CROFTON

J434 KY LEAGUE OF CITIES

J456 CITY OF SHIVELY

J459 N KY AREA PLAN COMMISSION

J510 CITY OF CATLETTSBURG

J514 BARREN RIVER AREA DEV

J519 NORTHERN KY COOP ED SER

J524 HOPKINSVILLE S W AUTHORI

J534 BLUEGRASS AREA DEV DISRIC

J556 LOUISVILLE CONV BUREAU

J559 CITY OF CRESCENT SPRINGS

J610 BOYD CO CONSERVATION DIST

J614 BOWL GRN CONV & VISIT BUR

J619 CITY OF FORT THOMAS

J656 OHIO VALLEY ED COOP

J710 BIG SANDY WATER DISTRICT

J714 BOWLING GR/WARREN COMM ED

J719 CITY OF SOUTHGATE

J756 CITY OF PROSPECT

J759 N KY COMMUNITY ACT COMM

J810 HOUSING AUTH OF ASHLAND

J814 HOUSING AUTH BOWLING GRN

J819 CITY OF BELLEVUE

J834 KY LEGAL SERVICE PROGRAMS

J856 LOUISVILLE WATER COMPANY

J859 CITY OF VILLA HILLS

J910 SANITATION DISTRICT #4

J914 BOWLING GRN HUM RIGHT COM

J919 CITY OF DAYTON

J956 OKOLONA FIRE DISTRICT

J959 CITY OF INDEPENDENCE

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 201,811 - - 201,811 117,760 2,335 69,603 53,586 243,284 (6,616) (6,616) (6,616) 6,902 (18,969) (9,556) - 782,622 - - 782,622 456,672 9,054 269,921 45,411 781,058 5,001 5,001 5,001 57,425 (42,974) (27,891) - 2,296,167 - - 2,296,167 1,339,849 26,564 791,933 69,045 2,227,391 26,793 26,793 26,793 180,600 (113,994) (78,207) - 345,041 - - 345,041 201,337 3,992 119,002 32,367 356,698 (126) (126) (126) 22,986 (21,272) (12,993) - 248,667 - - 248,667 145,101 2,877 85,764 43,245 276,987 (3,851) (3,851) (3,851) 12,805 (19,082) (10,488) - 427,855 - - 427,855 249,660 4,950 147,564 99,810 501,984 (11,423) (11,423) (11,423) 17,236 (37,617) (19,481) - 133,195 - - 133,195 77,721 1,541 45,938 1,969 127,169 1,939 1,939 1,939 10,861 (6,229) (4,421) - 2,020,906 - - 2,020,906 1,179,230 23,379 696,998 124,031 2,023,638 11,636 11,636 11,636 147,005 (112,244) (72,403) - 440,397 - - 440,397 256,978 5,095 151,890 79,335 493,298 (7,340) (7,340) (7,340) 22,160 (34,312) (18,731) - 885,903 - - 885,903 516,938 10,249 305,542 69,113 901,842 2,318 2,318 2,318 61,660 (51,981) (32,572) - 79,293 - 36,610 115,903 46,269 917 27,348 743 75,277 8,147 8,147 8,147 13,459 3,268 (542) - 567,925 - - 567,925 331,393 6,570 195,874 82,010 615,847 (5,633) (5,633) (5,633) 32,409 (40,425) (23,009) - 713,963 - 44,142 758,105 416,608 8,260 246,241 7,458 678,567 19,310 19,310 19,310 67,134 (24,492) (21,034) - 588,215 - - 588,215 343,232 6,805 202,872 38,928 591,837 2,854 2,854 2,854 42,255 (33,203) (21,233) - 1,640,509 - - 1,640,509 957,263 18,979 565,801 53,733 1,595,776 18,311 18,311 18,311 128,199 (82,273) (56,125) - 44,909 - 7,342 52,251 26,205 520 15,489 457 42,671 2,078 2,078 2,078 5,087 (679) (1,064) - 576,715 - - 576,715 336,522 6,672 198,905 24,649 566,748 5,350 5,350 5,350 43,981 (30,007) (20,055) - 599,132 - 25,111 624,243 349,603 6,931 206,637 6,290 569,461 13,945 13,945 13,945 54,078 (22,806) (18,327) - 531,023 - 106,841 637,864 309,860 6,143 183,146 5,349 504,498 28,373 28,373 28,373 63,943 (4,239) (11,455) - 409,126 - - 409,126 238,731 4,733 141,105 41,570 426,139 (752) (752) (752) 26,653 (25,824) (15,587) - 391,648 - - 391,648 228,533 4,531 135,077 41,484 409,625 (1,039) (1,039) (1,039) 25,195 (25,039) (15,016)

- 246,436 - - 246,436 143,799 2,851 84,994 7,787 239,431 2,804 2,804 2,804 19,311 (12,305) (8,415) - 295,746 - - 295,746 172,572 3,421 102,001 5,327 283,321 4,125 4,125 4,125 23,935 (14,010) (9,872) - 101,508 - - 101,508 59,232 1,174 35,010 6,709 102,125 494 494 494 7,293 (5,728) (3,664) - 39,484 - 1,603 41,087 23,039 457 13,618 415 37,529 910 910 910 3,554 (1,513) (1,210) - 234,384 - - 234,384 136,767 2,712 80,837 34,220 254,536 (2,395) (2,395) (2,395) 13,305 (16,754) (9,517) - 250,791 - - 250,791 146,340 2,901 86,496 94,776 330,513 (13,544) (13,544) (13,544) 3,255 (28,881) (13,466) - 795,809 - - 795,809 464,367 9,206 274,470 122,514 870,557 (9,327) (9,327) (9,327) 43,980 (58,076) (32,670) - 8,960 - - 8,960 5,229 104 3,090 17,491 25,914 (3,147) (3,147) (3,147) (2,547) (3,689) (1,277) - 27,654 - 3,931 31,585 16,137 320 9,538 283 26,278 1,168 1,168 1,168 3,020 (529) (690) - 52,884 - 28,419 81,303 30,858 612 18,239 484 50,193 6,191 6,191 6,191 9,734 2,935 (134) - 28,154 - - 28,154 16,429 326 9,710 23,937 50,402 (4,031) (4,031) (4,031) (2,145) (5,747) (2,262) - 446,067 - 55,937 502,004 260,287 5,160 153,846 4,583 423,876 17,433 17,433 17,433 47,312 (9,947) (11,537) - 38,583 - 9,956 48,539 22,514 446 13,307 382 36,649 2,477 2,477 2,477 5,061 107 (708) - 15,875 - 8,804 24,679 9,263 184 5,475 145 15,067 1,910 1,910 1,910 2,973 933 (25) - 33,296 - - 33,296 19,429 385 11,484 8,097 39,395 (952) (952) (952) 1,279 (2,990) (1,534) - 18,740 - 4,904 23,644 10,935 217 6,463 186 17,801 1,216 1,216 1,216 2,471 64 (340) - 60,050 - - 60,050 35,040 695 20,711 75,598 132,044 (13,232) (13,232) (13,232) (9,209) (16,880) (6,211) - 72,943 - 30,988 103,931 42,563 844 25,157 691 69,255 6,985 6,985 6,985 11,871 2,499 (650) - 6,425 - - 6,425 3,749 74 2,216 2,917 8,956 (439) (439) (439) (9) (832) (373) - 709,867 - - 709,867 414,219 8,212 244,829 57,039 724,299 1,544 1,544 1,544 49,094 (41,964) (26,193) - 188,844 - - 188,844 110,193 2,185 65,131 131,108 308,617 (21,478) (21,478) (21,478) (8,828) (33,000) (13,513) - 253,117 - - 253,117 147,698 2,928 87,298 18,519 256,443 894 894 894 17,849 (14,621) (9,237) - 132,046 - - 132,046 77,051 1,528 45,542 60,363 184,484 (9,106) (9,106) (9,106) (261) (17,177) (7,681) - 451,559 - 136,813 588,372 263,492 5,224 155,740 4,424 428,880 32,827 32,827 32,827 63,075 5,075 (7,140) - 202,832 - - 202,832 118,356 2,347 69,956 3,743 194,402 2,812 2,812 2,812 16,398 (9,626) (6,776) - 15,652 - 2,204 17,856 9,133 181 5,398 160 14,872 657 657 657 1,705 (304) (391) - 11,347 - - 11,347 6,621 131 3,913 8,654 19,319 (1,437) (1,437) (1,437) (677) (2,129) (856) - 55,759 - - 55,759 32,536 645 19,231 6,456 58,868 (251) (251) (251) 3,484 (3,668) (2,169) - 31,661 - 13,806 45,467 18,475 366 10,920 299 30,060 3,099 3,099 3,099 5,220 1,151 (263) - 15,407 - - 15,407 8,990 178 5,314 10,230 24,712 (1,664) (1,664) (1,664) (632) (2,605) (1,076) - 89,598 - 17,124 106,722 52,282 1,037 30,902 905 85,126 4,616 4,616 4,616 10,617 (886) (1,984) - 111,366 - - 111,366 64,984 1,288 38,409 83,840 188,521 (13,897) (13,897) (13,897) (6,438) (20,689) (8,337) - 19,180 - 7,402 26,582 11,192 222 6,615 184 18,213 1,696 1,696 1,696 2,981 516 (213) - 40,271 - 10,431 50,702 23,499 466 13,889 400 38,254 2,593 2,593 2,593 5,290 118 (737) - 39,136 - 4,595 43,731 22,837 453 13,498 403 37,191 1,470 1,470 1,470 4,092 (931) (1,030) - 75,347 - - 75,347 43,966 872 25,987 53,343 124,168 (8,764) (8,764) (8,764) (3,717) (13,361) (5,450) - 91,183 - - 91,183 53,207 1,055 31,448 11,878 97,588 (661) (661) (661) 5,447 (6,247) (3,622) - 7,365 - 4,180 11,545 4,297 85 2,540 67 6,989 904 904 904 1,398 450 (6) - 33,424 - - 33,424 19,503 387 11,528 34,768 66,186 (5,984) (5,984) (5,984) (3,745) (8,019) (3,045) - 6,102 - - 6,102 3,561 71 2,105 436 6,173 24 24 24 433 (350) (222) - 759,031 - 73,599 832,630 442,907 8,781 261,785 7,857 721,330 25,578 25,578 25,578 76,421 (21,001) (20,853) - 94,931 - 15,374 110,305 55,394 1,098 32,741 966 90,199 4,367 4,367 4,367 10,726 (1,461) (2,259) - 390,460 - - 390,460 227,840 4,517 134,667 20,372 387,396 2,927 2,927 2,927 29,081 (21,010) (13,786) - 54,539 - 13,872 68,411 31,825 631 18,810 542 51,808 3,463 3,463 3,463 7,116 112 (1,013) - 186,408 - - 186,408 108,772 2,156 64,291 71,420 246,639 (10,251) (10,251) (10,251) 2,235 (21,651) (10,064)

- 169,178 - 145,860 315,038 98,718 1,957 58,349 1,403 160,427 30,208 30,208 30,208 41,540 19,768 2,680 - 333,470 - 72,440 405,910 194,585 3,858 115,012 3,345 316,800 18,829 18,829 18,829 41,166 (1,653) (6,892) - 429,007 - - 429,007 250,333 4,963 147,962 285,248 688,506 (46,414) (46,414) (46,414) (17,677) (72,595) (29,987) - 658,147 - - 658,147 384,039 7,614 226,991 60,529 679,173 (12) (12) (12) 44,074 (40,347) (24,717) - 48,937 - 16,232 65,169 28,555 566 16,878 476 46,475 3,824 3,824 3,824 7,102 816 (694) - 5,283 - 349 5,632 3,083 61 1,822 55 5,021 147 147 147 501 (177) (154) - 50,345 - - 50,345 29,377 582 17,364 19,887 67,210 (2,882) (2,882) (2,882) 491 (5,960) (2,751) - 239,454 - - 239,454 139,725 2,770 82,586 39,665 264,746 (3,336) (3,336) (3,336) 12,704 (18,002) (9,989) - 340,243 - 181,954 522,197 198,537 3,936 117,348 3,122 322,943 39,666 39,666 39,666 62,457 18,719 (916) - 30,959 - - 30,959 18,065 358 10,678 70,973 100,074 (12,862) (12,862) (12,862) (10,788) (14,729) (5,008) - 53,142 - 2,552 55,694 31,009 615 18,328 557 50,509 1,298 1,298 1,298 4,858 (1,962) (1,608) - 45,497 - - 45,497 26,548 526 15,692 15,309 58,075 (2,101) (2,101) (2,101) 946 (4,884) (2,337) - 50,139 - 12,492 62,631 29,257 580 17,293 498 47,628 3,135 3,135 3,135 6,493 53 (946) - 487,295 - 180,878 668,173 284,344 5,637 168,065 4,685 462,731 41,717 41,717 41,717 74,358 11,753 (5,824) - 81,357 - 12,370 93,727 47,473 941 28,060 830 77,304 3,590 3,590 3,590 9,040 (1,404) (1,982) - 207,907 - - 207,907 121,317 2,405 71,706 72,671 268,099 (10,114) (10,114) (10,114) 3,813 (22,831) (10,831) - 87,254 - - 87,254 50,914 1,009 30,093 17,194 99,210 (1,733) (1,733) (1,733) 4,112 (7,076) (3,794) - 51,632 - 22,108 73,740 30,128 597 17,807 489 49,021 4,977 4,977 4,977 8,436 1,801 (451) - 4,487,960 - 290,440 4,778,400 2,618,795 51,920 1,547,869 46,844 4,265,428 123,836 123,836 123,837 424,459 (151,508) (131,490) - 44,051 - 8,555 52,606 25,704 510 15,193 445 41,852 2,295 2,295 2,295 5,246 (410) (968) - 54,805 - - 54,805 31,980 634 18,902 4,648 56,164 73 73 73 3,744 (3,286) (2,036) - 10,053 - - 10,053 5,866 116 3,467 1,133 10,582 (40) (40) (40) 634 (655) (389) - 52,160 - - 52,160 30,436 603 17,990 18,093 67,122 (2,511) (2,511) (2,511) 982 (5,702) (2,709) - 5,581 - 344 5,925 3,257 65 1,925 58 5,305 150 150 150 524 (192) (165) - 116,103 - 8,884 124,987 67,748 1,343 40,043 1,208 110,342 3,463 3,463 3,463 11,240 (3,661) (3,324)

App A - 16

Page 39: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

K001 CITY OF COLUMBIA

K002 ALLEN CO BD OF ED

K003 ANDERSON CO BD OF ED

K004 CITY OF WICKLIFFE

K005 BARREN CO BD OF EDUCATION

K006 CITY OF OWINGSVILLE

K007 BELL CO BD OF ED

K009 PARIS BD OF EDUCATION

K010 CITY OF ASHLAND

K011 CITY OF DANVILLE

K012 AUGUSTA BD OF ED

K013 JACKSON CITY SCHOOLS

K014 CLOVERPORT INDEPENDENT SC

K015 BULLITT CO PUBLIC LIBRARY

K016 CITY OF MORGANTOWN

K017 GEORGE COON PUBLIC LIBRAR

K018 CITY OF MURRAY

K019 CITY OF NEWPORT

K020 CARLISLE CO BD OF ED

K021 CARROLL CO PUBLIC LIBRARY

K022 CARTER CO EMER AMBUL DIST

K023 CASEY CO AMBULANCE SERV

K025 CLARK CO LIBRARY BD

K026 CITY OF MANCHESTER

K027 CLINTON CO PUBLIC LIBRARY

K028 CITY OF MARION

K029 CITY OF BURKESVILLE

K030 OWENSBORO BD OF ED

K032 ELLIOTT CO AMB SERVICE

K033 ESTILL CO BD OF EDUCATION

K034 LEX/FAYETTE URBAN CO GOVT

K035 LICKING VALLEY COM ACTION

K036 FLOYD CO SCHOOLS

K038 FULTON CITY SCHOOLS

K039 GALLATIN CO PUBLIC LIB

K040 GARRARD CO BD OF ED

K041 CITY OF WILLIAMSTOWN

K042 GRAVES CO BD OF ED

K043 CITY OF LEITCHFIELD

K044 CITY OF GREENSBURG

K045 GREENUP CO BD OF ED

K046 CITY OF HAWESVILLE

K047 HARDIN CO BD OF ED

K048 HARLAN INDEPENDENT SCHOOL

K049 CITY OF CYNTHIANA

K050 CAVERNA INDEPENDENT SCH

K052 HENRY CO BD OF EDUCATION

K055 JACKSON CO CONSERV DIST

K057 JESSAMINE CO PUBLIC LIBRA

K058 JOHNSON CO BD OF ED

K060 LKLP COMM ACTION COUNCIL

K061 BARBOURVILLE CITY SCHOOLS

K062 LARUE CO BD OF EDUCATION

K063 LONDON UTILITY COMM

K064 CITY OF LOUISA

K065 CITY OF BEATTYVILLE

K066 LESLIE CO PUBLIC LIBRARY

K067 LETCHER CO BD OF ED

K068 LEWIS CO BD OF ED

K069 LINCOLN CO PUBLIC LIBRARY

K070 LIVINGSTON CO CONSERV DIS

K071 CITY OF RUSSELLVILLE

K072 LYON CO BD OF EDUCATION

K073 PADUCAH BOARD OF ED

K074 MCCREARY CO WATER DIST

K075 CITY OF CALHOUN

K077 MAGOFFIN CO LIBRARY

K078 CITY OF LEBANON

K079 CITY OF BENTON

K080 MARTIN COUNTY LIBRARY

K081 MAYSVILLE UTILITY COMM

K082 CITY OF MULDRAUGH

K083 CITY OF FRENCHBURG

K085 METCALFE HEALTH CARE CTN

K086 MONROE CO CONSERV DIST

K087 MONTGOMERY CO BD OF ED

K088 GATEWAY COMM SER ORGANIZ

K089 MUHLENBERG CO BD OF ED

K090 NELSON COUNTY BD OF ED

K091 CITY OF CARLISLE

K092 OHIO CO LIBRARY

K093 OLDHAM CO LIBRARY BD

K094 OWEN CO PUBLIC LIBRARY

K095 OWSLEY CO PUBLIC LIBRARY

K096 PENDLETON CO LIBRARY

K097 PERRY CO BD OF EDUCATION

K098 PIKEVILLE INDEPENDENT SCH

K099 CITY OF STANTON

K100 SOMERSET BD OF EDUCATION

K101 CITY OF MOUNT OLIVET

K102 ROCKCASTLE CONSERV DIST

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 81,676 - - 81,676 47,659 945 28,170 2,432 79,206 958 958 958 6,429 (4,050) (2,780) - 556,280 - - 556,280 324,598 6,435 191,858 8,764 531,655 7,995 7,995 7,995 45,257 (26,117) (18,497) - 594,611 - - 594,611 346,965 6,879 205,078 118,482 677,404 (12,055) (12,055) (12,055) 27,774 (48,468) (25,931) - 34,565 - 10,499 45,064 20,169 400 11,921 338 32,828 2,518 2,518 2,518 4,833 394 (545) - 1,003,262 - - 1,003,262 585,419 11,606 346,019 189,765 1,132,809 (18,426) (18,426) (18,426) 48,777 (79,867) (43,181) - 62,376 - 7,287 69,663 36,397 722 21,513 643 59,275 2,337 2,337 2,337 6,515 (1,492) (1,644) - 509,446 - - 509,446 297,270 5,894 175,705 319,236 798,105 (51,435) (51,435) (51,435) (17,310) (82,534) (34,508) - 156,729 - - 156,729 91,454 1,813 54,055 14,870 162,192 (89) (89) (89) 10,409 (9,694) (5,912) - 1,116,926 - - 1,116,926 651,744 12,921 385,221 47,811 1,097,697 10,347 10,347 10,347 85,164 (58,129) (38,846) - 424,777 - 98,133 522,910 247,864 4,914 146,503 4,244 403,525 25,094 25,094 25,094 53,547 (999) (8,446) - 34,268 - - 34,268 19,996 396 11,819 32,054 64,265 (5,457) (5,457) (5,457) (3,162) (7,545) (2,919) - 89,353 - 6,796 96,149 52,139 1,034 30,817 930 84,920 2,657 2,657 2,657 8,643 (2,825) (2,560) - 81,346 - - 81,346 47,467 941 28,056 58,422 134,886 (9,619) (9,619) (9,619) (4,170) (14,582) (5,930) - 228,661 - 113,332 341,993 133,427 2,645 78,864 2,123 217,059 24,962 24,962 24,962 40,279 10,889 (1,122) - 112,643 - - 112,643 65,729 1,303 38,850 8,554 114,436 338 338 338 7,884 (6,565) (4,128) - 23,882 - 9,605 33,487 13,935 276 8,237 228 22,676 2,185 2,185 2,185 3,784 715 (243) - 519,772 - - 519,772 303,295 6,013 179,266 82,008 570,582 (6,467) (6,467) (6,467) 28,350 (38,306) (21,450) - 306,298 - - 306,298 178,730 3,543 105,640 23,189 311,102 935 935 935 21,452 (17,839) (11,222) - 130,205 - 6,966 137,171 75,977 1,506 44,907 1,363 123,753 3,316 3,316 3,316 12,038 (4,672) (3,898) - 56,919 - 13,079 69,998 33,213 658 19,631 569 54,071 3,349 3,349 3,349 7,162 (147) (1,136) - 196,017 - - 196,017 114,379 2,268 67,605 342,827 527,079 (61,326) (61,326) (61,326) (48,196) (73,192) (25,697)

- 63,333 - 39,522 102,855 36,956 733 21,843 566 60,098 8,454 8,454 8,454 12,696 4,552 149 - 113,728 - - 113,728 66,362 1,316 39,224 2,304 109,206 1,538 1,538 1,538 9,156 (5,436) (3,811) - 141,581 - 32,482 174,063 82,614 1,638 48,830 1,415 134,497 8,321 8,321 8,321 17,805 (376) (2,828) - 8,404 - - 8,404 4,904 97 2,898 294 8,193 91 91 91 654 (425) (289) - 131,542 - 24,016 155,558 76,757 1,522 45,368 1,331 124,978 6,564 6,564 6,564 15,376 (1,513) (2,977) - 84,424 - 10,043 94,467 49,263 977 29,117 869 80,226 3,197 3,197 3,197 8,852 (1,985) (2,215) - 1,054,638 - - 1,054,638 615,398 12,201 363,738 171,344 1,162,681 (14,057) (14,057) (14,057) 56,587 (78,658) (43,803) - 5,510 - - 5,510 3,215 64 1,900 24,149 29,328 (4,464) (4,464) (4,464) (4,095) (4,791) (1,542) - 459,513 - - 459,513 268,133 5,316 158,483 18,572 450,504 4,464 4,464 4,464 35,244 (23,709) (15,919) - 11,046,859 - - 11,046,859 6,446,015 127,798 3,809,992 1,483,369 11,867,174 (88,447) (88,447) (88,447) 651,518 (765,251) (441,243) - 279,165 - - 279,165 162,897 3,230 96,282 3,841 266,250 4,117 4,117 4,117 22,817 (13,001) (9,252) - 1,174,795 - - 1,174,795 685,511 13,591 405,179 296,964 1,401,245 (35,690) (35,690) (35,690) 43,003 (107,602) (54,783) - 85,158 - - 85,158 49,691 985 29,371 24,627 104,674 (3,172) (3,172) (3,172) 2,532 (8,383) (4,146) - 25,265 - - 25,265 14,742 292 8,714 1,702 25,450 117 117 117 1,810 (1,432) (914) - 439,057 - - 439,057 256,196 5,079 151,428 107,091 519,794 (12,603) (12,603) (12,603) 16,806 (39,481) (20,254) - 242,674 - - 242,674 141,604 2,807 83,697 25,236 253,344 (555) (555) (555) 15,700 (15,427) (9,278) - 863,738 - - 863,738 504,005 9,992 297,898 16,939 828,834 11,784 11,784 11,784 69,641 (41,179) (28,909) - 201,733 - 35,095 236,828 117,714 2,334 69,576 2,046 191,670 9,738 9,738 9,738 23,251 (2,648) (4,663) - 103,033 - 46,628 149,661 60,121 1,192 35,535 968 97,816 10,408 10,408 10,408 17,310 4,068 (757) - 589,385 - - 589,385 343,915 6,818 203,275 42,759 596,767 2,151 2,151 2,151 41,630 (33,976) (21,488) - 47,015 - - 47,015 27,434 544 16,215 25,885 70,078 (4,071) (4,071) (4,071) (922) (6,943) (2,983) - 2,770,257 - - 2,770,257 1,616,488 32,048 955,444 172,992 2,776,972 15,391 15,391 15,391 200,954 (154,423) (99,418) - 89,768 - - 89,768 52,381 1,038 30,960 59,437 143,816 (9,664) (9,664) (9,664) (3,651) (15,143) (6,261) - 192,861 - 16,231 209,092 112,538 2,231 66,517 2,003 183,289 6,031 6,031 6,031 18,950 (5,803) (5,438) - 140,109 - - 140,109 81,756 1,621 48,323 14,076 145,776 (227) (227) (227) 9,158 (8,813) (5,329) - 391,893 - - 391,893 228,675 4,534 135,161 7,894 376,264 5,307 5,307 5,307 31,558 (18,723) (13,128) - 461 - - 461 269 5 159 21,399 21,832 (4,032) (4,032) (4,032) (4,001) (4,051) (1,223) - 179,823 - 49,934 229,757 104,930 2,080 62,020 1,774 170,804 12,212 12,212 12,212 24,257 1,161 (3,101) - 619,649 - - 619,649 361,575 7,169 213,713 168,030 750,487 (20,976) (20,976) (20,976) 20,531 (58,902) (29,539) - 1,182,152 - - 1,182,152 689,804 13,676 407,717 395,505 1,506,702 (54,166) (54,166) (54,166) 25,019 (126,486) (60,585) - 82,772 - - 82,772 48,299 958 28,547 42,372 120,176 (6,564) (6,564) (6,564) (1,019) (11,621) (5,070) - 423,270 - - 423,270 246,985 4,897 145,983 22,047 419,912 3,179 3,179 3,179 31,532 (22,768) (14,943) - 204,949 - - 204,949 119,591 2,371 70,686 27,790 220,438 (1,692) (1,692) (1,692) 12,037 (14,248) (8,201) - 72,581 - 4,063 76,644 42,352 840 25,033 759 68,984 1,882 1,882 1,882 6,744 (2,570) (2,162) - 90,144 - 3,148 93,292 52,600 1,043 31,090 948 85,681 1,979 1,979 1,979 8,018 (3,550) (2,793) - 34,856 - - 34,856 20,339 403 12,022 8,115 40,879 (928) (928) (928) 1,407 (3,062) (1,586) - 655,874 - - 655,874 382,713 7,588 226,207 12,706 629,214 8,978 8,978 8,978 52,911 (31,240) (21,943) - 378,943 - - 378,943 221,119 4,384 130,695 71,566 427,764 (6,939) (6,939) (6,939) 18,444 (30,146) (16,304) - 26,786 - 4,467 31,253 15,630 310 9,238 272 25,450 1,256 1,256 1,256 3,051 (388) (630) - 5,532 - - 5,532 3,228 64 1,908 574 5,774 (12) (12) (12) 358 (352) (211) - 270,275 - - 270,275 157,710 3,127 93,216 19,554 273,607 997 997 997 19,101 (15,571) (9,851) - 176,274 - - 176,274 102,858 2,039 60,796 1,959 167,652 2,687 2,687 2,687 14,495 (8,122) (5,815) - 700,134 - - 700,134 408,539 8,100 241,472 87,762 745,873 (4,426) (4,426) (4,426) 42,472 (47,323) (27,612) - 161,317 - 21,810 183,127 94,131 1,866 55,637 1,654 153,288 6,604 6,604 6,604 17,410 (3,298) (4,082) - 27,683 - - 27,683 16,153 320 9,548 52,763 78,784 (9,482) (9,482) (9,482) (7,627) (11,156) (3,874)

- 7,904 - - 7,904 4,612 91 2,726 2,058 9,487 (251) (251) (251) 278 (735) (372) - 189,989 - - 189,989 110,862 2,198 65,526 22,812 201,398 (1,011) (1,011) (1,011) 11,715 (12,653) (7,436) - 217,480 - 11,096 228,576 126,903 2,516 75,008 2,278 206,705 5,437 5,437 5,437 20,005 (7,904) (6,540) - 26,144 - - 26,144 15,255 302 9,017 4,594 29,168 (414) (414) (414) 1,337 (2,015) (1,106) - - - - - - - - 446,996 446,996 (84,393) (84,393) (84,393) (84,393) (84,191) (25,234) - 43,930 - 6,515 50,445 25,634 508 15,151 449 41,742 1,908 1,908 1,908 4,851 (789) (1,079) - 36,264 - 2,990 39,254 21,161 420 12,507 377 34,465 1,122 1,122 1,122 3,551 (1,103) (1,026) - 265,183 - 40,982 306,165 154,739 3,068 91,460 2,703 251,970 11,827 11,827 11,827 29,590 (4,453) (6,421) - 7,443 - - 7,443 4,343 86 2,567 1,338 8,334 (123) (123) (123) 375 (579) (316) - 832,382 - - 832,382 485,708 9,630 287,083 35,384 817,805 7,757 7,757 7,757 63,514 (43,274) (28,936) - 428,458 - 298,838 727,296 250,012 4,957 147,772 3,745 406,486 63,146 63,146 63,146 91,846 36,737 2,792 - 1,061,790 - 101,001 1,162,791 619,571 12,284 366,205 10,996 1,009,056 35,411 35,411 35,411 106,534 (29,747) (29,281) - 877,028 - 5,408 882,436 511,760 10,146 302,481 9,292 833,679 14,479 14,479 14,479 73,226 (39,304) (28,602) - 88,814 - - 88,814 51,824 1,027 30,631 19,204 102,686 (2,085) (2,085) (2,085) 3,864 (7,523) (3,958) - 48,536 - 838 49,374 28,322 562 16,740 513 46,137 903 903 903 4,154 (2,073) (1,553) - 119,631 - 299 119,930 69,807 1,384 41,260 1,269 113,720 1,892 1,892 1,892 9,905 (5,445) (3,926) - 27,630 - - 27,630 16,122 320 9,529 2,663 28,634 (24) (24) (24) 1,827 (1,717) (1,045) - 9,134 - - 9,134 5,330 106 3,150 12,329 20,915 (2,169) (2,169) (2,169) (1,557) (2,724) (992) - 33,487 - 8,351 41,838 19,540 387 11,550 333 31,810 2,095 2,095 2,095 4,338 37 (631) - 838,126 - - 838,126 489,060 9,696 289,064 371,285 1,159,105 (55,560) (55,560) (55,560) 581 (106,794) (48,084) - 178,302 - - 178,302 104,042 2,063 61,495 63,259 230,859 (8,850) (8,850) (8,850) 3,093 (19,757) (9,341) - 32,746 - 1,635 34,381 19,108 379 11,294 343 31,124 812 812 812 3,005 (1,197) (986) - 254,868 - 9,208 264,076 148,720 2,948 87,903 2,680 242,251 5,653 5,653 5,653 22,725 (9,980) (7,880) - 4,464 - 10,121 14,585 2,605 52 1,540 20 4,217 1,985 1,985 1,985 2,284 1,706 426 - 3,397 - 244 3,641 1,982 39 1,172 35 3,228 99 99 99 326 (110) (98)

App A - 17

Page 40: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

K103 CITY OF MOREHEAD

K104 RUSSELL CO CONS DIST

K105 CITY OF GEORGETOWN

K106 CITY OF SHELBYVILLE

K107 FRANKLIN/SIMPSON PARKS BD

K108 CITY OF TAYLORSVILLE

K109 CAMPBELLSVLE MUN WTR&SEWR

K110 TODD COUNTY WATER DIST

K111 CITY OF CADIZ

K112 TRIMBLE CO LIBRARY

K113 UNION CO BD OF EDUCATION

K114 CITY OF BOWLING GREEN

K115 CITY OF SPRINGFIELD

K116 WAYNE CO BD OF ED

K117 WEBSTER CO PUBLIC LIBRARY

K118 WHITLEY CO BD OF ED

K119 WOLFE COUNTY LIBRARY

K120 CITY OF VERSAILLES

K137 KY MAGISTRATES/COMM ASSOC

K141 GRANT CO PLANNING COMM

K181 WESTERN LEWIS-RECTORVILLE

K214 GREEN RIVER EDUC COOP

K219 NORTHERN KY WATER SER DIS

K237 KY CO JUDGE/EX ASSOC

K256 JEFFERSONTOWN FIRE DIST

K314 KY LEGAL AID

K315 MT WASHINGTON FIRE P DIST

K319 CITY OF SILVER GROVE

K337 KY COUNCIL OF ADD'S

K356 ST MATTHEWS FIRE DIST.

K414 CITY OF SMITHS GROVE

K419 ALEXANDRIA FIRE DISTRICT

K459 CITY OF LAKESIDE PARK

K519 CITY OF MELBOURNE

K559 CITY OF TAYLOR MILL

K614 WARREN CO PUBLIC LIBRARY

K619 CAMPBELL CO CONS DISPATCH

K659 CITY OF EDGEWOOD

K719 CENTRAL CAMPBELL CO FIRE

K759 LAKESIDE/CRESTVIEWHLS POL

K856 HIGHVIEW FIRE DISTRICT

K859 CITY OF FORT MITCHELL

K959 HOUSING AUTH OF COVINGTON

L002 ALLEN CO CONSERVATION DIS

L003 ANDERSON PUBLIC LIBRARY

L004 CITY OF BARLOW

L005 CITY OF GLASGOW

L006 BATH CO WATER DISTRICT

L007 BELL CO COURT CLERK

L008 BOONE CO BD OF ED

L009 CITY OF PARIS

L010 FIVCO AREA DEVELOPMT DIST

L011 DANVILLE BOYLE CO REC

L012 BRACKEN COUNTY PUB LIBRAR

L013 BREATHITT CO PUBLIC LIB

L014 BRECKINRIDGE CO CLERK OFF

L015 CITY OF MT WASHINGTON

L016 BUTLER CO AMBULANCE SVC

L018 MURRAY PUBLIC SCHOOLS

L021 CITY OF CARROLLTON

L022 NORTHEAST KY CAA

L023 CITY OF LIBERTY

L024 HOPKINSVLE CHRIST LIBRARY

L025 CITY OF WINCHESTER

L026 DANIEL BOONE COMM AGENCY

L027 CITY OF ALBANY

L028 CRITTENDEN/LIV CO WAT DIS

L029 CUMBERLAND CO SOIL & WAT

L031 EDMONSON CO AMBULANCE DIS

L032 SANDY HOOK WATER DISTRICT

L033 CITY OF IRVINE

L035 CITY OF FLEMINGSBURG

L036 FLOYD CO LIBRARY

L038 FULTON CO LIBRARY

L039 CITY OF WARSAW

L041 GRANT CO PUBLIC LIBRARY

L042 MAYFIELD CITY SCHOOLS

L043 LEITCHFIELD UTILITY COMM

L044 GREEN CO AMBULANCE SVC

L045 RACELAND BOARD OF EDUC

L046 HANCOCK CO PUBLIC LIBRARY

L047 WEST POINT INDEPENDENT SC

L049 CYNTHIANA/HARRISON LIBRAR

L050 CITY OF MUNFORDVILLE

L051 HENDERSON CO WATER DIST

L052 CITY OF EMINENCE

L054 DAWSON SPRINGS PUBLIC SCH

L057 CITY OF NICHOLASVILLE

L058 PAINTSVILLE BD OF ED

L060 KNOTT CO SOIL CONV DIST

L061 CITY OF BARBOURVILLE

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 202,701 - 18,463 221,164 118,279 2,345 69,910 2,101 192,635 6,605 6,605 6,605 20,183 (5,834) (5,636) - 4,234 - - 4,234 2,470 49 1,460 198 4,177 36 36 36 320 (224) (149) - 463,534 - 24,501 488,035 270,479 5,362 159,870 4,853 440,564 11,750 11,750 11,750 42,799 (16,687) (13,892) - 208,967 - 17,879 226,846 121,935 2,417 72,071 2,170 198,593 6,590 6,590 6,590 20,588 (6,232) (5,876) - 22,633 - - 22,633 13,207 262 7,806 5,378 26,653 (623) (623) (623) 893 (2,008) (1,036) - 114,529 - 7,042 121,571 66,829 1,325 39,500 1,197 108,851 3,090 3,090 3,090 10,762 (3,937) (3,376) - 228,912 - 106,541 335,453 133,574 2,648 78,950 2,143 217,315 23,681 23,681 23,681 39,014 9,595 (1,514) - 49,830 - 4,643 54,473 29,077 576 17,186 517 47,356 1,643 1,643 1,643 4,981 (1,415) (1,379) - 141,729 - 5,364 147,093 82,701 1,640 48,882 1,490 134,713 3,190 3,190 3,190 12,683 (5,503) (4,368) - 28,335 - 12,913 41,248 16,534 328 9,773 266 26,901 2,879 2,879 2,879 4,777 1,136 (203) - 506,202 - - 506,202 295,377 5,856 174,586 33,408 509,227 2,473 2,473 2,473 36,381 (28,556) (18,268) - 1,461,810 - - 1,461,810 852,989 16,911 504,169 144,107 1,518,176 (1,852) (1,852) (1,852) 96,067 (91,436) (55,442) - 87,874 - 6,781 94,655 51,276 1,017 30,307 915 83,515 2,632 2,632 2,632 8,518 (2,759) (2,512) - 631,982 - 5,232 637,214 368,771 7,311 217,966 6,692 600,740 10,687 10,687 10,687 53,020 (28,071) (20,535) - 23,187 - 3,707 26,894 13,530 268 7,997 235 22,030 1,057 1,057 1,057 2,610 (366) (554) - 887,368 - - 887,368 517,793 10,266 306,048 51,004 885,111 5,762 5,762 5,762 65,202 (48,635) (31,597) - 9,556 - 4,166 13,722 5,576 111 3,296 90 9,073 935 935 935 1,575 347 (79) - 321,787 - 28,543 350,330 187,768 3,723 110,982 3,338 305,811 10,341 10,341 10,341 31,895 (9,405) (8,991) - 24,179 - 4,757 28,936 14,109 280 8,339 244 22,972 1,272 1,272 1,272 2,892 (213) (528) - 7,216 - - 7,216 4,211 83 2,489 738 7,521 (14) (14) (14) 469 (457) (275) - 25,587 - - 25,587 14,931 296 8,825 11,297 35,349 (1,689) (1,689) (1,689) 25 (3,253) (1,465)

- 23,853 - - 23,853 13,919 276 8,227 84,015 106,437 (15,448) (15,448) (15,448) (13,850) (16,873) (5,515) - 1,107,288 - - 1,107,288 646,120 12,810 381,897 150,560 1,191,387 (9,220) (9,220) (9,220) 64,951 (77,058) (44,334) - 26,910 - 6,309 33,219 15,702 311 9,281 268 25,562 1,608 1,608 1,608 3,410 (46) (530) - 7,251 - 5,730 12,981 4,231 84 2,501 61 6,877 1,196 1,196 1,196 1,682 749 85 - 231,469 - - 231,469 135,066 2,678 79,832 41,742 259,318 (3,866) (3,866) (3,866) 11,639 (18,042) (9,848) - 8,113 - 126 8,239 4,734 94 2,798 85 7,711 149 149 149 692 (349) (260) - 13,042 - 1,015 14,057 7,610 151 4,498 135 12,394 392 392 392 1,266 (408) (373) - 7,907 - - 7,907 4,614 91 2,727 18,574 26,006 (3,370) (3,370) (3,370) (2,840) (3,846) (1,305) - 9,620 - 2,279 11,899 5,613 111 3,318 96 9,138 579 579 579 1,224 (12) (188) - 4,049 - - 4,049 2,363 47 1,397 4,568 8,375 (792) (792) (792) (521) (1,038) (388) - 18,084 - 71,452 89,536 10,552 209 6,237 - 16,998 13,803 13,803 13,803 15,015 12,662 3,448 - 5,603 - 597 6,200 3,269 65 1,932 58 5,324 199 199 199 574 (145) (151) - 4,720 - 36 4,756 2,754 55 1,628 50 4,487 79 79 79 395 (211) (154) - 75,687 - 4,398 80,085 44,165 876 26,104 792 71,937 1,994 1,994 1,994 7,064 (2,650) (2,246) - 171,749 - 364 172,113 100,218 1,987 59,235 1,821 163,261 2,704 2,704 2,704 14,208 (7,828) (5,640) - 196,485 - 56,878 253,363 114,652 2,273 67,767 1,932 186,624 13,782 13,782 13,782 26,943 1,707 (3,257) - 114,681 - 70,463 185,144 66,918 1,327 39,553 1,027 108,825 15,099 15,099 15,099 22,781 8,035 208 - 4,340 - 15 4,355 2,533 50 1,497 46 4,126 69 69 69 360 (197) (142) - 7,524 - - 7,524 4,391 87 2,595 945 8,018 (48) (48) (48) 456 (509) (297) - 7,595 - 1,430 9,025 4,432 88 2,620 77 7,217 387 387 387 896 (79) (169) - 76,333 - - 76,333 44,541 883 26,327 86,532 158,283 (15,013) (15,013) (15,013) (9,900) (19,656) (7,355) - 166,012 - - 166,012 96,870 1,921 57,256 249,254 405,301 (44,179) (44,179) (44,179) (33,059) (54,248) (19,443) - 4,305 - 10,532 14,837 2,512 50 1,485 17 4,064 2,060 2,060 2,060 2,348 1,791 454 - 44,065 - 18,944 63,009 25,713 510 15,198 417 41,838 4,262 4,262 4,262 7,214 1,551 (380) - 13,531 - - 13,531 7,896 157 4,667 18,051 30,771 (3,173) (3,173) (3,173) (2,266) (3,995) (1,457) - 446,794 - 22,107 468,901 260,711 5,169 154,096 4,682 424,658 11,039 11,039 11,039 40,968 (16,369) (13,476) - 54,667 - 5,803 60,470 31,899 632 18,854 565 51,950 1,937 1,937 1,937 5,599 (1,418) (1,474) - 35,381 - 4,977 40,358 20,645 409 12,203 362 33,619 1,486 1,486 1,486 3,856 (687) (884) - 3,709,958 - - 3,709,958 2,164,819 42,919 1,279,541 323,219 3,810,498 3,327 3,327 3,327 251,836 (224,049) (138,310) - 569,379 - - 569,379 332,241 6,587 196,375 77,396 612,599 (4,736) (4,736) (4,736) 33,404 (39,620) (22,796) - 165,636 - 151,953 317,589 96,651 1,916 57,127 1,350 157,044 31,307 31,307 31,307 42,402 21,081 3,141 - 24,910 - 16,386 41,296 14,535 288 8,591 220 23,634 3,484 3,484 3,484 5,153 1,949 107 - 17,102 - 402 17,504 9,979 198 5,898 180 16,255 339 339 339 1,484 (710) (541) - 22,782 - - 22,782 13,294 264 7,858 7,064 28,480 (938) (938) (938) 588 (2,333) (1,136) - 41,870 - - 41,870 24,432 484 14,441 10,980 50,337 (1,347) (1,347) (1,347) 1,458 (3,909) (1,975) - 280,736 - 82,143 362,879 163,814 3,248 96,824 2,759 266,645 19,857 19,857 19,857 38,662 2,605 (4,603) - 74,882 - 39,709 114,591 43,695 866 25,826 688 71,075 8,666 8,666 8,666 13,681 4,056 (220) - 493,014 - 123,779 616,793 287,682 5,704 170,038 4,899 468,323 30,996 30,996 30,996 64,020 707 (9,244) - 181,472 - 4,176 185,648 105,892 2,099 62,589 1,914 172,494 3,575 3,575 3,575 15,731 (7,555) (5,746) - 341,254 - 8,895 350,149 199,127 3,948 117,696 3,598 324,369 6,920 6,920 6,920 29,778 (14,011) (10,745) - 110,639 - 9,637 120,276 64,560 1,280 38,159 1,148 105,147 3,522 3,522 3,522 10,933 (3,267) (3,102) - 35,913 - 8,135 44,048 20,956 415 12,386 360 34,117 2,091 2,091 2,091 4,497 (115) (724) - 304,398 - - 304,398 177,621 3,521 104,985 35,823 321,950 (1,483) (1,483) (1,483) 18,907 (20,135) (11,873) - 454,648 - 134,134 588,782 265,294 5,260 156,805 4,465 431,824 32,367 32,367 32,367 62,822 4,427 (7,394) - 170,341 - - 170,341 99,397 1,971 58,750 17,156 177,274 (284) (284) (284) 11,126 (10,723) (6,481)

- 67,560 - - 67,560 39,422 782 23,301 3,124 66,629 582 582 582 5,107 (3,560) (2,363) - 3,826 - - 3,826 2,233 44 1,320 495 4,092 (27) (27) (27) 229 (261) (152) - 36,204 - 22,066 58,270 21,125 419 12,486 325 34,355 4,733 4,733 4,733 7,158 2,502 56 - 25,243 - - 25,243 14,730 292 8,706 1,799 25,527 98 98 98 1,789 (1,449) (918) - 68,056 - - 68,056 39,712 787 23,472 4,664 68,635 300 300 300 4,859 (3,872) (2,465) - 91,105 - - 91,105 53,161 1,054 31,421 15,419 101,055 (1,330) (1,330) (1,330) 4,772 (6,911) (3,819) - 61,213 - 24,528 85,741 35,719 708 21,112 584 58,123 5,582 5,582 5,582 9,682 1,818 (630) - 17,932 - - 17,932 10,463 207 6,184 1,144 17,998 95 95 95 1,296 (1,004) (645) - 25,906 - 1,767 27,673 15,117 300 8,935 271 24,623 732 732 732 2,467 (857) (754) - 59,833 - 565 60,398 34,914 692 20,636 633 56,875 1,025 1,025 1,025 5,033 (2,645) (1,940) - 481,249 - 216,811 698,060 280,816 5,567 165,980 4,525 456,888 48,428 48,428 48,428 80,664 18,818 (3,591) - 171,951 - 30,278 202,229 100,336 1,989 59,305 1,743 163,373 8,370 8,370 8,370 19,888 (2,188) (3,954) - 27,215 - - 27,215 15,880 315 9,386 29,585 55,166 (5,114) (5,114) (5,114) (3,291) (6,769) (2,551) - 143,442 - - 143,442 83,701 1,659 49,472 20,600 155,432 (1,401) (1,401) (1,401) 8,208 (10,189) (5,805) - 27,757 - 71 27,828 16,197 321 9,573 294 26,385 440 440 440 2,299 (1,263) (911) - 23,119 - - 23,119 13,490 267 7,974 3,840 25,571 (324) (324) (324) 1,225 (1,740) (965) - 35,147 - 167 35,314 20,509 407 12,122 372 33,410 571 571 571 2,926 (1,585) (1,149) - 49,192 - - 49,192 28,704 569 16,966 5,552 51,791 (195) (195) (195) 3,100 (3,209) (1,905) - 60,642 - 2,491 63,133 35,386 702 20,915 637 57,640 1,402 1,402 1,402 5,464 (2,318) (1,858) - 49,962 - 4,303 54,265 29,153 578 17,231 518 47,480 1,581 1,581 1,581 4,928 (1,485) (1,403) - 124,337 - 10,978 135,315 72,553 1,438 42,883 1,290 118,164 3,986 3,986 3,986 12,314 (3,644) (3,477) - 716,087 - - 716,087 417,848 8,284 246,974 20,776 693,882 8,499 8,499 8,499 56,465 (35,408) (24,347) - 121,844 - - 121,844 71,098 1,410 42,023 20,603 135,134 (1,777) (1,777) (1,777) 6,385 (9,240) (5,106) - 4,092 - 273 4,365 2,388 47 1,411 43 3,889 115 115 115 389 (136) (120) - 81,871 - 26,537 108,408 47,773 947 28,237 797 77,754 6,280 6,280 6,280 11,764 1,247 (1,197)

App A - 18

Page 41: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

L062 CITY OF HODGENVILLE

L063 LAUREL CO PUBLIC LIB DIST

L064 LOUISA WATER & SEWER COMM

L065 LEE CO PUBLIC LIBRARY

L066 CITY OF HYDEN

L067 LETCHER COUNTY CONS DIST

L068 HOUSING AUTH OF VANCEBURG

L069 STANFORD WATER COMMISSION

L071 RUSSELLVILLE CITY SCHOOLS

L072 CITY OF EDDYVILLE

L073 CITY OF PADUCAH

L074 HOUSING AUTH MCREARY CO

L075 CITY OF LIVERMORE

L076 BEREA BD OF ED

L077 CITY OF SALYERSVILLE

L078 MARION FREE PUBLIC LIBRAR

L079 MARSHALL CO SOIL & WATER

L080 MARTIN CO CONSERV DIST

L082 MEADE CO BD OF ED

L083 MENIFEE CO PUBLIC LIBRARY

L084 BURGIN INDEPENDENT SCH

L085 METCALFE CO PUBLIC LIB

L086 CITY OF TOMPKINSVILLE

L087 MONTGOMERY CO SAN DIST #2

L088 MORGAN COUNTY LIBRARY

L090 CITY OF NEW HAVEN

L091 NICHOLAS COUNTY LIBRARY

L092 OHIO CO WATER DIST

L093 LAGRANGE UTILITY COMM

L096 PENDLETON COUNTY WATER

L099 POWELLS VALLEY WATER DIST

L100 SCIENCE HILL BD OF ED

L102 CITY OF MOUNT VERNON

L103 MOREHEAD UTILITY PLANT BD

L104 LAKE CUMBERLAND ADD

L105 GEORGETOWN/SCOTT CO PARKS

L106 TRIPLE S PLANNING & ZONIN

L107 CITY OF FRANKLIN

L108 SPENCER CO FIRE DIST

L109 CAMPBELLSVILLE CITY SCHOO

L110 CITY OF ELKTON

L111 HOUSING AUTH OF CADIZ

L112 CITY OF BEDFORD

L113 UNION CO PLANNING COMM

L114 WARREN COUNTY BD OF ED

L115 WASHINGTON CO SCHOOLS

L118 CORBIN BD OF ED

L119 CITY OF CAMPTON

L120 FALLING SPRINGS ARTS

L141 CORINTH WATER DISTRICT

L156 CITY OF LYNDON

L159 ELSMERE FIRE PROTECTION

L256 CITY OF HURSTBOURNE

L356 EASTWOOD FIRE PROT DIST

L456 HARRODS CREEK FIRE DIST

L656 FERN CREEK FIRE PROT DIST

L756 PLEASURE RIDGE PARK FIRE

L959 NORTHERN KY CONV CTR CORP

M001 COLUMBIA/ADAIR UTILITIES

M003 LAWBG-ANDERSON PLAN COMM

M005 GLASGOW WATER COMPANY

M006 GATEWAY AREA DEV DISTRICT

M007 MIDDLESBORO CITY SCHOOL

M008 WALTON/VERONA BD OF ED

M009 PARIS BOURBON CO LIBRARY

M010 BOYD CO BD OF ED

M011 BOYLE COUNTY BD OF EDUC

M012 EAST PENDLETON WATER DIST

M013 BREATHITT CO SOIL CONSERV

M014 CITY OF HARDINSBURG

M015 BULLITT CO FISCAL COURT

M017 CITY OF FREDONIA

M018 CALLOWAY CO PUBLIC LIBRAR

M019 CAMPBELL CO COURTHOUSE

M020 CITY OF BARDWELL

M021 CARROLL CO WATER DISTRICT

M022 CITY OF OLIVE HILL

M023 E CASEY CO WATER DISTRICT

M024 CHRISTIAN CO BD OF ED

M025 WINCHESTER MUNICIPAL UTIL

M026 CLAY COUNTY 911 BOARD

M027 HOUSING AUTH OF ALBANY

M029 CUMBERLAND CO FISCAL CT

M030 DAVIESS CO BD OF EDUC

M031 EDMONSON CO CONSERV DIST

M033 IRVINE MUNICIPAL UTILITY

M034 FAYETTE CO BD EDUCATION

M035 FLEMING COUNTY LIBRARY

M037 FRANKLIN CO BD OF ED

M038 HICKMAN/FULTON RIV PRT AU

M039 GALLATIN CO WATER DIS

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 130,347 - - 130,347 76,060 1,508 44,956 6,585 129,109 1,018 1,018 1,018 9,749 (6,973) (4,590) - 116,830 - 4,421 121,251 68,172 1,352 40,294 1,228 111,046 2,629 2,629 2,629 10,455 (4,537) (3,601) - 66,184 - - 66,184 38,619 766 22,827 16,169 78,381 (1,905) (1,905) (1,905) 2,529 (5,956) (3,055) - 10,716 - 567 11,283 6,253 124 3,696 113 10,186 272 272 272 990 (385) (321) - 16,095 - - 16,095 9,392 186 5,551 5,295 20,424 (720) (720) (720) 358 (1,705) (820) - 4,291 - 212 4,503 2,504 50 1,480 45 4,079 106 106 106 394 (157) (129) - 11,943 - - 11,943 6,969 138 4,119 1,205 12,431 (20) (20) (20) 780 (752) (455) - 81,070 - 26,778 107,848 47,306 938 27,960 788 76,992 6,313 6,313 6,313 11,743 1,330 (1,156) - 191,021 - - 191,021 111,464 2,210 65,882 15,333 194,889 418 418 418 13,214 (11,290) (7,047) - 54,816 - - 54,816 31,986 634 18,906 7,683 59,209 (500) (500) (500) 3,172 (3,858) (2,208) - 1,116,961 - - 1,116,961 651,764 12,922 385,233 117,888 1,167,807 (2,883) (2,883) (2,883) 71,936 (71,330) (42,803) - 19,637 - - 19,637 11,459 227 6,773 4,470 22,929 (503) (503) (503) 812 (1,705) (888) - 25,630 - - 25,630 14,955 297 8,840 767 24,859 300 300 300 2,017 (1,272) (873) - 214,020 - - 214,020 124,884 2,476 73,814 65,979 267,153 (8,745) (8,745) (8,745) 5,591 (21,840) (10,650) - 103,381 - - 103,381 60,324 1,196 35,655 8,277 105,452 230 230 230 7,155 (6,106) (3,813) - 41,104 - 7,316 48,420 23,985 476 14,177 416 39,054 2,016 2,016 2,016 4,769 (508) (941) - 4,021 - - 4,021 2,346 47 1,387 163 3,943 39 39 39 308 (207) (140) - 3,273 - - 3,273 1,910 38 1,129 337 3,414 (7) (7) (7) 213 (207) (125) - 888,038 - - 888,038 518,184 10,273 306,279 192,244 1,026,980 (20,892) (20,892) (20,892) 38,593 (75,267) (39,592) - 7,173 - 1,298 8,471 4,186 83 2,474 73 6,816 356 356 356 836 (85) (163) - 90,055 - 35,023 125,078 52,549 1,042 31,059 862 85,512 8,012 8,012 8,012 14,044 2,474 (986)

- 21,020 - 6,662 27,682 12,266 243 7,250 205 19,964 1,584 1,584 1,584 2,992 292 (316) - 112,419 - 52,964 165,383 65,598 1,301 38,773 1,050 106,722 11,751 11,751 11,751 19,282 4,834 (708) - 8,234 - - 8,234 4,804 95 2,840 120 7,859 120 120 120 671 (385) (273) - 16,825 - - 16,825 9,818 195 5,803 561 16,377 186 186 186 1,313 (846) (577) - 15,063 - 1,976 17,039 8,789 174 5,195 154 14,312 605 605 605 1,614 (319) (384) - 18,424 - 41,628 60,052 10,751 213 6,354 84 17,402 8,163 8,163 8,163 9,397 7,015 1,749 - 121,146 - 45,729 166,875 70,690 1,401 41,782 1,163 115,036 10,515 10,515 10,515 18,630 3,066 (1,405) - 70,620 - 11,041 81,661 41,208 817 24,356 720 67,101 3,174 3,174 3,174 7,904 (1,162) (1,703) - 45,363 - 478 45,841 26,470 525 15,645 480 43,120 786 786 786 3,825 (1,995) (1,468) - 33,647 - - 33,647 19,634 389 11,605 4,296 35,924 (227) (227) (227) 2,026 (2,289) (1,331) - 77,623 - 10,822 88,445 45,294 898 26,772 795 73,759 3,239 3,239 3,239 8,439 (1,525) (1,946) - 178,171 - 17,162 195,333 103,965 2,061 61,450 1,844 169,320 5,982 5,982 5,982 17,917 (4,952) (4,902) - 258,996 - 55,010 314,006 151,128 2,996 89,326 2,600 246,050 14,388 14,388 14,388 31,736 (1,520) (5,423) - 390,846 - - 390,846 228,065 4,522 134,800 81,465 448,852 (8,602) (8,602) (8,602) 17,579 (32,534) (17,248) - 115,139 - 14,675 129,814 67,185 1,332 39,711 1,182 109,410 4,545 4,545 4,545 12,257 (2,522) (2,964) - 19,527 - 7,241 26,768 11,394 226 6,735 188 18,543 1,670 1,670 1,670 2,978 470 (234) - 311,667 - - 311,667 181,862 3,606 107,492 43,564 336,524 (2,819) (2,819) (2,819) 18,058 (21,913) (12,546) - 4,276 - 439 4,715 2,495 49 1,475 45 4,064 148 148 148 435 (114) (116) - 211,474 - 31,500 242,974 123,398 2,446 72,936 2,160 200,940 9,208 9,208 9,208 23,373 (3,775) (5,187) - 78,815 - 44,870 123,685 45,990 912 27,183 716 74,801 9,704 9,704 9,704 14,983 4,850 (58) - 14,946 - - 14,946 8,721 173 5,155 30,502 44,551 (5,500) (5,500) (5,500) (4,498) (6,403) (2,206) - 12,747 - 13,538 26,285 7,438 147 4,397 99 12,081 2,758 2,758 2,758 3,612 1,971 346 - 15,598 - 417 16,015 9,102 180 5,380 165 14,827 318 318 318 1,363 (638) (490) - 2,437,843 - 174,546 2,612,389 1,422,520 28,203 840,797 25,401 2,316,921 70,445 70,445 70,445 233,742 (79,129) (70,475) - 310,337 - 12,615 322,952 181,086 3,590 107,033 3,260 294,969 7,150 7,150 7,150 27,937 (11,887) (9,515) - 436,110 - - 436,110 254,477 5,045 150,412 5,138 415,072 6,594 6,594 6,594 35,807 (20,149) (14,404) - 57,830 - - 57,830 33,745 669 19,945 16,214 70,573 (2,058) (2,058) (2,058) 1,815 (5,597) (2,787) - 71,343 - 9,522 80,865 41,630 825 24,606 732 67,793 2,897 2,897 2,897 7,676 (1,482) (1,813) - 20,088 - 5,004 25,092 11,721 232 6,928 200 19,081 1,256 1,256 1,256 2,602 21 (379) - 29,346 - 15,372 44,718 17,124 339 10,121 270 27,854 3,360 3,360 3,360 5,326 1,554 (97) - 5,776 - - 5,776 3,371 67 1,992 2,883 8,313 (444) (444) (444) (57) (798) (349) - 18,776 - - 18,776 10,956 217 6,476 519 18,168 228 228 228 1,485 (923) (637) - 5,471 - 768 6,239 3,193 63 1,887 56 5,199 230 230 230 596 (107) (137) - 511 - 2,018 2,529 298 6 176 - 480 390 390 390 424 358 97 - 8,581 - 623 9,204 5,007 99 2,960 90 8,156 250 250 250 825 (277) (248) - 30,186 - - 30,186 17,614 349 10,411 11,547 39,921 (1,656) (1,656) (1,656) 366 (3,502) (1,629) - 173,909 - - 173,909 101,478 2,012 59,980 32,437 195,907 (3,108) (3,108) (3,108) 8,541 (13,759) (7,459) - 134,397 - - 134,397 78,423 1,555 46,353 10,701 137,032 311 311 311 9,314 (7,926) (4,954) - 2,245 - 1,012 3,257 1,310 26 774 22 2,132 226 226 226 376 88 (17) - 305,568 - 92 305,660 178,304 3,535 105,388 3,242 290,469 4,706 4,706 4,706 25,174 (14,033) (10,067) - 84,034 - - 84,034 49,035 972 28,983 23,266 102,256 (2,935) (2,935) (2,935) 2,694 (8,079) (4,033) - 212,201 - 5,060 217,261 123,822 2,455 73,187 2,238 201,702 4,214 4,214 4,214 18,428 (8,802) (6,708) - 292,370 - - 292,370 170,602 3,382 100,837 38,498 313,319 (2,198) (2,198) (2,198) 17,387 (20,110) (11,635) - 46,051 - - 46,051 26,871 533 15,883 1,280 44,567 557 557 557 3,641 (2,266) (1,563) - 796,036 - - 796,036 464,500 9,209 274,548 21,688 769,945 9,713 9,713 9,713 63,035 (39,095) (26,986)

- 410,271 - 32,666 442,937 239,400 4,746 141,500 4,266 389,912 12,479 12,479 12,479 39,960 (12,696) (11,674) - 40,115 - 2,098 42,213 23,408 464 13,835 420 38,127 1,013 1,013 1,013 3,700 (1,449) (1,203) - 684 - - 684 399 8 236 11,808 12,451 (2,218) (2,218) (2,218) (2,172) (2,254) (689) - 45,334 - 7,207 52,541 26,453 524 15,636 462 43,075 2,060 2,060 2,060 5,097 (723) (1,086) - 720,579 - - 720,579 420,469 8,336 248,523 182,502 859,830 (21,957) (21,957) (21,957) 26,310 (66,066) (33,622) - 4,209 - - 4,209 2,456 49 1,452 13,353 17,310 (2,448) (2,448) (2,448) (2,166) (2,700) (890) - 45,047 - - 45,047 26,286 521 15,536 17,442 59,785 (2,512) (2,512) (2,512) 505 (5,266) (2,443) - 9,106 - - 9,106 5,313 105 3,141 639 9,198 37 37 37 647 (521) (331) - 57,224 - 16,298 73,522 33,391 662 19,736 564 54,353 3,963 3,963 3,963 7,796 447 (963) - 63,727 - 16,918 80,645 37,186 737 21,979 631 60,533 4,181 4,181 4,181 8,449 265 (1,143) - 132,170 - 16,106 148,276 77,123 1,529 45,585 1,359 125,596 5,076 5,076 5,076 13,930 (3,035) (3,445) - 35,143 - - 35,143 20,507 407 12,121 3,989 37,024 (144) (144) (144) 2,210 (2,297) (1,362) - 1,760,779 - - 1,760,779 1,027,442 20,370 607,282 265,185 1,920,279 (19,526) (19,526) (19,526) 98,419 (127,390) (71,953) - 439,461 - 29,245 468,706 256,432 5,084 151,567 4,585 417,668 12,279 12,279 12,279 41,716 (14,684) (12,830) - 29,020 - - 29,020 16,933 336 10,009 26,674 53,952 (4,533) (4,533) (4,533) (2,589) (6,300) (2,445) - 22,066 - - 22,066 12,876 255 7,610 1,281 22,022 141 141 141 1,619 (1,212) (786) - 143,775 - - 143,775 83,895 1,663 49,587 18,505 153,650 (1,000) (1,000) (1,000) 8,631 (9,809) (5,698) - 2,310,138 - 153,426 2,463,564 1,348,002 26,725 796,752 24,102 2,195,581 64,487 64,487 64,487 219,230 (77,245) (67,462) - 2,145 - - 2,145 1,252 25 740 262 2,279 (12) (12) (12) 132 (143) (84) - 88,952 - 1,721 90,673 51,905 1,029 30,679 939 84,552 1,690 1,690 1,690 7,649 (3,765) (2,835) - 8,021,067 - 338,902 8,359,969 4,680,418 92,793 2,766,415 84,206 7,623,832 187,216 187,216 187,216 724,501 (304,809) (245,203) - 20,811 - - 20,811 12,143 241 7,178 12,919 32,481 (2,078) (2,078) (2,078) (684) (3,348) (1,403) - 1,353,997 - 21,344 1,375,341 790,079 15,664 466,985 14,310 1,287,038 24,814 24,814 24,814 115,511 (58,226) (43,422) - 46,356 - - 46,356 27,049 536 15,988 3,830 47,403 81 81 81 3,186 (2,760) (1,716) - 35,654 - - 35,654 20,805 412 12,297 1,786 35,300 281 281 281 2,670 (1,905) (1,255)

App A - 19

Page 42: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

M040 GARRARD CO PUBLIC LIBRARY

M041 GRANT CO BD OF ED

M042 CITY OF MAYFIELD

M043 CITY OF CANEYVILLE

M044 GREEN/TAYLOR WATER DIST

M045 CITY OF FLATWOODS

M046 CITY OF LEWISPORT

M047 HARDIN CO PUBLIC LIBRARY

M048 CITY OF BENHAM

M049 HARRISON CO CONSERVA DIST

M050 HART CO CONSERVATION DIST

M051 HENDERSON CO BD OF ED

M052 HENRY CO LIBRARY

M054 CITY OF DAWSON SPRINGS

M056 JEFF CO MED CTR STM & CHL

M057 NICH-VLE/JESS CO PK & REC

M058 CITY OF PAINTSVILLE

M059 KENTON COUNTY FISCAL CT

M060 CITY OF HINDMAN

M061 KNOX CO E M S

M062 LARUE CO WATER DIST #1

M064 HOUSING AUTH/ LAWRENCE CO

M065 LEE CO SOIL CONSERV DIST

M067 JENKINS BD OF ED

M068 CITY OF VANCEBURG

M069 CITY OF STANFORD

M070 LEDBETTER WATER DISTRICT

M073 W MCCRACKEN CO WATER DIST

M075 CITY OF SACRAMENTO

M076 CITY OF RICHMOND

M077 MAGOFFIN CO COURT CLERK

M078 LEBANON WATER WORKS

M079 MARSHALL CO REF DISP DIST

M081 CITY OF MAYSVILLE

M082 CITY OF BRANDENBURG

M084 MERCER CO BOARD OF ED

M085 CITY OF EDMONTON

M087 MT STERL/MONTGOMERY LIB

M088 MORGAN CO CONSERVAT DIST

M090 BARDSTOWN BD OF ED

M091 NICHOLAS CO WATER DIST

M092 CITY OF BEAVER DAM

M093 OLDHAM CO WATER DIST

M096 CITY OF FALMOUTH

M097 E KY CONCEN EMPLOY PRO

M098 PIKE CO HOUSING AUTHORITY

M099 BEECH FORK WATER COMM

M100 PULASKI CO BD OF ED

M104 RUSSELL CO PUBLIC LIBRARY

M105 SCOTT COUNTY LIBRARY

M106 SHELBY CO BD OF ED

M107 FRANKLIN ELECTRIC PLNT BD

M108 SPENCER CO PUBLIC LIB

M109 CITY OF CAMPBELLSVILLE

M110 CITY OF GUTHRIE

M111 TRIGG CO CONS DISTRICT

M112 CITY OF MILTON

M113 CITY OF STURGIS

M115 WASHINGTON CO LIBRARY BD

M116 WAYNE CO PUBLIC LIBRARY

M117 WEBSTER CO BD OF ED

M118 WHITLEY CO FISCAL COURT

M119 WOLFE CO FISCAL COURT

M120 WOODFORD COUNTY LIBRARY

M215 SHEPHER/BULLIT CO TOURIST

M315 CITY OF PIONEER VILLAGE

M356 MIDDLETOWN FIRE PROT DIST

M415 BULLITT CO SANITATION DIS

N001 ADAIR CO CONSERVATION DIS

N006 HOUSING AUTH OWINGSVILLE

N007 PINEVILLE BD OF EDUCATION

N008 CITY OF FLORENCE

N009 CITY OF MILLERSBURG

N010 BOYD CO PUBLIC LIBRARY

N011 CITY OF PERRYVILLE

N012 CITY OF BROOKSVILLE

N013 MIDDLE KY COMM ACT PART

N014 CITY OF IRVINGTON

N015 BULLITT CO CONSERVAT DIST

N017 PRINCETON ELECTRIC PL BD

N018 MURRAY/CALLOWAY CO AIRPRT

N020 CARLISLE CO SANIT DIST 1

N021 CARROLLTON UTILITIES COMM

N022 CITY OF GRAYSON

N025 EAST CLARK CO WATER DIST

N029 CUMBERLAND CO PUBLIC LIB

N033 ESTILL CO WATER DIST NO 1

N035 HOUSING AUTH FLEMINGSBURG

N036 PRESTONSBURG CITY UTIL

N037 FRANKFORT INDEP SCHOOLS

N038 HOUSING AUTH OF HICKMAN

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 24,073 - 8,659 32,732 14,047 278 8,303 232 22,860 2,008 2,008 2,008 3,621 529 (303) - 786,835 - - 786,835 459,130 9,103 271,374 22,584 762,191 9,384 9,384 9,384 62,090 (38,860) (26,739) - 128,124 - 30,742 158,866 74,762 1,482 44,189 1,277 121,710 7,785 7,785 7,785 16,368 (85) (2,483) - 14,155 - - 14,155 8,260 164 4,882 27,541 40,847 (4,954) (4,954) (4,954) (4,006) (5,810) (2,013) - 70,326 - 45,161 115,487 41,036 814 24,255 625 66,730 9,628 9,628 9,628 14,339 5,295 238 - 158,548 - 29,466 188,014 92,515 1,834 54,682 1,603 150,634 8,011 8,011 8,011 18,631 (1,725) (3,558) - 87,644 - 10,855 98,499 51,142 1,014 30,228 901 83,285 3,400 3,400 3,400 9,271 (1,980) (2,275) - 54,773 - 11,066 65,839 31,961 634 18,891 552 52,038 2,935 2,935 2,935 6,604 (428) (1,179) - 24,548 - - 24,548 14,324 284 8,467 10,504 33,579 (1,558) (1,558) (1,558) 87 (3,058) (1,387) - 4,720 - 726 5,446 2,754 55 1,628 48 4,485 210 210 210 526 (80) (115) - 5,861 - 155 6,016 3,420 68 2,022 62 5,572 119 119 119 512 (240) (184) - 1,394,417 - - 1,394,417 813,664 16,132 480,926 55,697 1,366,419 13,671 13,671 13,671 107,075 (71,819) (48,271) - 30,027 - 14,851 44,878 17,521 347 10,356 279 28,503 3,272 3,272 3,272 5,283 1,424 (149) - 71,982 - 4,146 76,128 42,002 833 24,826 752 68,413 1,889 1,889 1,889 6,710 (2,527) (2,138) - 195,517 - - 195,517 114,087 2,262 67,433 23,810 207,592 (1,104) (1,104) (1,104) 11,993 (13,083) (7,672) - 38,399 - 2,442 40,841 22,406 444 13,243 401 36,494 1,051 1,051 1,051 3,623 (1,305) (1,128) - 379,840 - 41,573 421,413 221,643 4,394 131,004 3,919 360,960 13,697 13,697 13,697 39,141 (9,614) (10,167) - 1,215,282 - 307,393 1,522,675 709,136 14,059 419,143 12,071 1,154,409 76,836 76,836 76,836 158,241 2,174 (22,658) - 16,240 - - 16,240 9,476 188 5,601 1,602 16,867 (21) (21) (21) 1,067 (1,016) (616) - 167,579 - 58,363 225,942 97,785 1,939 57,797 1,621 159,142 13,619 13,619 13,619 24,845 3,317 (2,220) - 43,324 - - 43,324 25,280 501 14,942 23,262 63,985 (3,641) (3,641) (3,641) (739) (6,287) (2,715)

- 21,566 - 3,879 25,445 12,584 249 7,438 218 20,489 1,065 1,065 1,065 2,510 (259) (491) - 4,900 - - 4,900 2,859 57 1,690 4,169 8,775 (703) (703) (703) (374) (1,001) (394) - 75,875 - - 75,875 44,274 878 26,169 30,165 101,486 (4,379) (4,379) (4,379) 704 (9,019) (4,158) - 56,295 - - 56,295 32,849 651 19,416 2,632 55,548 479 479 479 4,250 (2,971) (1,971) - 11,776 - 11,444 23,220 6,871 136 4,061 94 11,162 2,347 2,347 2,347 3,136 1,620 260 - 34,955 - 14,503 49,458 20,397 404 12,056 332 33,189 3,282 3,282 3,282 5,623 1,132 (331) - 16,925 - - 16,925 9,876 196 5,837 3,796 19,705 (423) (423) (423) 710 (1,459) (762) - 23,151 - - 23,151 13,509 268 7,985 778 22,540 255 255 255 1,805 (1,164) (793) - 630,390 - - 630,390 367,842 7,293 217,417 14,879 607,431 8,125 8,125 8,125 50,352 (30,528) (21,241) - 28,896 - - 28,896 16,861 334 9,966 13,075 40,236 (1,967) (1,967) (1,967) (31) (3,734) (1,673) - 91,878 - 9,380 101,258 53,612 1,063 31,688 949 87,312 3,185 3,185 3,185 9,340 (2,453) (2,497) - 86,176 - - 86,176 50,285 997 29,722 4,047 85,051 731 731 731 6,503 (4,553) (3,017) - 499,762 - 344,570 844,332 291,619 5,782 172,365 4,378 474,144 72,896 72,896 72,896 106,373 42,095 3,031 - 83,903 - 607 84,510 48,959 971 28,938 889 79,757 1,402 1,402 1,402 7,022 (3,744) (2,732) - 484,880 - 36,338 521,218 282,935 5,609 167,232 5,047 460,823 14,318 14,318 14,318 46,798 (15,432) (13,925) - 88,662 - - 88,662 51,735 1,026 30,579 10,871 94,211 (515) (515) (515) 5,424 (5,947) (3,483) - 41,356 - - 41,356 24,132 478 14,263 7,831 46,704 (761) (761) (761) 2,009 (3,294) (1,780) - 4,461 - - 4,461 2,603 52 1,538 670 4,863 (50) (50) (50) 249 (322) (182) - 623,741 - 17,837 641,578 363,963 7,216 215,124 6,571 592,874 12,946 12,946 12,946 54,727 (25,311) (19,549) - 16,978 - - 16,978 9,907 196 5,856 3,529 19,488 (371) (371) (371) 766 (1,412) (749) - 95,037 - 4,545 99,582 55,456 1,099 32,778 996 90,329 2,319 2,319 2,319 8,685 (3,512) (2,876) - 128,578 - 14,754 143,332 75,027 1,487 44,346 1,324 122,184 4,765 4,765 4,765 13,378 (3,126) (3,403) - 103,962 - 24,140 128,102 60,664 1,203 35,856 1,039 98,762 6,165 6,165 6,165 13,129 (221) (2,061) - 290,881 - 8,978 299,859 169,733 3,365 100,323 3,062 276,483 6,163 6,163 6,163 25,647 (11,679) (9,080) - 44,657 - - 44,657 26,058 517 15,402 2,536 44,513 296 296 296 3,287 (2,441) (1,588) - 40,632 - - 40,632 23,710 470 14,014 3,221 41,415 97 97 97 2,819 (2,394) (1,496) - 1,572,953 - - 1,572,953 917,843 18,197 542,502 62,342 1,540,884 15,513 15,513 15,513 120,876 (80,923) (54,424) - 28,520 - - 28,520 16,642 330 9,836 16,721 43,529 (2,663) (2,663) (2,663) (752) (4,404) (1,867) - 121,830 - - 121,830 71,090 1,409 42,018 4,212 118,729 1,318 1,318 1,318 9,479 (6,151) (4,181) - 1,234,164 - - 1,234,164 720,154 14,278 425,655 171,693 1,331,780 (11,009) (11,009) (11,009) 71,661 (86,619) (49,633) - 148,314 - 42,249 190,563 86,544 1,716 51,153 1,461 140,874 10,273 10,273 10,273 20,208 1,159 (2,498) - 26,126 - 9,731 35,857 15,245 302 9,011 251 24,809 2,243 2,243 2,243 3,993 637 (310) - 353,129 - 64,488 417,617 206,056 4,085 121,792 3,574 335,507 17,625 17,625 17,625 41,279 (4,058) (7,990) - 41,618 - 20,752 62,370 24,285 481 14,354 386 39,506 4,567 4,567 4,567 7,354 2,005 (197) - 4,457 - 1,110 5,567 2,601 52 1,537 44 4,234 278 278 278 577 5 (84) - 37,927 - 2,746 40,673 22,131 439 13,081 395 36,046 1,102 1,102 1,102 3,642 (1,226) (1,095) - 63,468 - - 63,468 37,035 734 21,890 3,975 63,634 350 350 350 4,601 (3,540) (2,278) - 16,499 - - 16,499 9,627 191 5,690 10,347 25,855 (1,667) (1,667) (1,667) (562) (2,674) (1,118) - 35,980 - 10,724 46,704 20,995 416 12,409 353 34,173 2,582 2,582 2,582 4,992 371 (579) - 434,550 - 30,847 465,397 253,567 5,027 149,873 4,529 412,996 12,506 12,506 12,506 41,614 (14,155) (12,577) - 516,151 - - 516,151 301,182 5,971 178,017 32,944 518,114 2,734 2,734 2,734 37,308 (28,907) (18,564) - 150,261 - - 150,261 87,680 1,738 51,824 17,614 158,856 (719) (719) (719) 9,346 (9,927) (5,857) - 69,500 - - 69,500 40,554 804 23,970 18,174 83,502 (2,225) (2,225) (2,225) 2,430 (6,479) (3,275) - 67,326 - 41,022 108,348 39,286 779 23,220 605 63,890 8,799 8,799 8,799 13,309 4,651 103 - 6,351 - 4,341 10,692 3,706 73 2,190 56 6,025 919 919 919 1,345 527 37

- 5,379 - - 5,379 3,139 62 1,855 15,167 20,223 (2,770) (2,770) (2,770) (2,410) (3,094) (1,030) - 50,813 - - 50,813 29,650 588 17,525 12,334 60,097 (1,447) (1,447) (1,447) 1,956 (4,558) (2,341) - 8,482 - 456 8,938 4,949 98 2,925 89 8,061 216 216 216 784 (304) (254) - 12,907 - - 12,907 7,531 149 4,452 8,376 20,508 (1,358) (1,358) (1,358) (493) (2,146) (890) - 71,989 - 15,534 87,523 42,007 833 24,828 723 68,391 4,045 4,045 4,045 8,867 (376) (1,494) - 636,776 - 149,656 786,432 371,569 7,367 219,620 6,355 604,911 38,100 38,100 38,100 80,754 (1,016) (12,518) - 4,138 - - 4,138 2,415 48 1,427 208 4,098 33 33 33 310 (221) (145) - 95,261 - 17,734 112,995 55,586 1,102 32,855 963 90,506 4,819 4,819 4,819 11,200 (1,031) (2,136) - 3,950 - - 3,950 2,305 46 1,362 17,326 21,039 (3,203) (3,203) (3,203) (2,938) (3,437) (1,106) - 36,955 - 4,369 41,324 21,564 428 12,746 380 35,118 1,394 1,394 1,394 3,869 (875) (971) - 303,805 - - 303,805 177,275 3,515 104,781 73,255 358,826 (8,561) (8,561) (8,561) 11,789 (27,159) (13,967) - 45,973 - 6,279 52,252 26,826 532 15,856 471 43,685 1,894 1,894 1,894 4,974 (928) (1,160) - 4,773 - - 4,773 2,785 55 1,646 1,526 6,012 (205) (205) (205) 115 (497) (240) - 171,710 - - 171,710 100,196 1,986 59,222 19,215 180,619 (650) (650) (650) 10,852 (11,171) (6,642) - 6,634 - 294 6,928 3,871 77 2,288 69 6,305 157 157 157 602 (249) (202) - 10,542 - - 10,542 6,151 122 3,636 1,755 11,664 (148) (148) (148) 558 (794) (440) - 223,977 - 33,920 257,897 130,694 2,591 77,248 2,286 212,819 9,858 9,858 9,858 24,860 (3,892) (5,463) - 125,021 - 80,710 205,731 72,952 1,446 43,119 1,109 118,626 17,197 17,197 17,197 25,571 9,494 447 - 38,601 - 11,054 49,655 22,524 447 13,313 380 36,664 2,685 2,685 2,685 5,271 313 (646) - 14,918 - 14,733 29,651 8,705 173 5,145 119 14,142 3,018 3,018 3,018 4,017 2,096 342 - 38,508 - - 38,508 22,470 445 13,281 13,110 49,306 (1,807) (1,807) (1,807) 773 (4,163) (1,986) - 7,620 - - 7,620 4,446 88 2,628 709 7,871 (1) (1) (1) 509 (469) (286) - 397,279 - - 397,279 231,818 4,596 137,019 65,663 439,096 (5,506) (5,506) (5,506) 21,105 (29,840) (16,564) - 179,461 - - 179,461 104,719 2,076 61,895 75,095 243,785 (11,065) (11,065) (11,065) 956 (22,037) (10,047) - 26,257 - - 26,257 15,322 304 9,056 9,440 34,122 (1,327) (1,327) (1,327) 432 (2,933) (1,382)

App A - 20

Page 43: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

N041 BULLOCK PEN WATER DIST

N042 PURCHASE AREA DEV DIST

N043 GRAYSON CO LIBRARY

N044 HOUSING AUTH OF GREENSBUR

N045 KENTUCKY ED DEV CORP

N047 ELIZABETHTOWN BD OF EDUC

N049 CYNTHIANA HARRISON CO JPC

N050 CITY OF HORSE CAVE

N051 CITY OF HENDERSON

N052 CITY OF NEW CASTLE

N054 CITY OF MADISONVILLE

N057 NICHOLASVILLE HOUSING AUT

N058 JOHNSON CO LIBRARY

N060 KNOTT CO WATER & SEWER

N061 KNOX CO SOIL CONSERV DIS

N063 CUMBERLAND VAL AREA DEV

N065 THREE FORKS REG JAIL

N067 HOUSING ORIENTED MINISTRI

N068 GAR,QUI,KY-O-HTS WTR DIST

N069 CITY OF CRAB ORCHARD

N071 CITY OF AUBURN

N072 LYON CO AMBULANCE SERVICE

N075 CITY OF ISLAND

N076 MADISON CO EMS

N077 MAGOFFIN CO WATER DIST

N078 CENTRAL KY COMM ACTION

N079 BENTON ELECTRIC SYSTEM

N080 MARTIN CO WATER DISTRICT

N081 BUFFALO TRACE AR DEV DIST

N082 MEADE CO WATER DISTRICT

N084 MERCER CO PUBLIC LIBRARY

N085 METCALFE CO CONSERV DIST

N087 CITY OF MT STERLING

N088 MORGAN CO AMBULANCE SERV

N089 MUHLENBERG CO WATER DIST

N090 BARDSTOWN-NELSON CO TOURI

N092 CITY OF HARTFORD

N093 CITY OF LAGRANGE

N094 CITY OF OWENTON

N097 KY VALLEY ED COOPERATIVE

N098 PIKE CO LIBRARY DISTRICT

N099 CITY OF CLAY CITY

N100 CITY OF BURNSIDE

N103 HOUSING AUTH OF MOREHEAD

N104 CITY OF JAMESTOWN

N106 W SHELBY WATER DISTRICT

N107 SIMPSON CO CONSER DIST

N110 LOGAN/TODD REG. WATER COM

N111 BARKLEY LAKE WATER DIST

N112 TRIMBLE CO WATER DIST

N113 UNION CO LIBRARY BD

N114 BOWLING GRN MUNICIPAL UTI

N115 WASHINGTON CO CONSER DIST

N116 MONTICELLO UTILITY COMM

N117 CITY OF DIXON

N118 CITY OF WILLIAMSBURG

N119 WOLFE CO CONSER DISTRICT

N120 WOODFORD CO PLAN ZONING

N959 N KY CONV & VISITORS BUR

P001 HOUSING AUTH OF COLUMBIA

P005 GLASGOW ELECTRIC PLANT BD

P006 BATH COUNTY E.M.S.

P007 CITY OF PINEVILLE

P008 BOONE CO PLANNING COMM

P009 HOUSING AUTHORITY PARIS

P010 REGIONAL PUBLIC SAFETY

P011 CITY OF JUNCTION CITY

P013 CITY OF JACKSON

P014 BRECKINRIDGE CO PUBLIC LI

P015 CITY OF LEBANON JUNCTION

P017 PRINCETON WATER/WASTEWATE

P018 MURRAY/CALLOWAY TRANS AUT

P022 RATTLESNAKE RIDGE WATER

P025 CLARK CO CONSVATION DIST

P033 ESTILL COUNTY EMS

P035 FLEMING CO DISPATCH

P037 COMMUNITY ACTION KENTUCKY

P038 HICKMAN ELECTRIC SYSTEM

P041 CITY OF DRY RIDGE

P043 CITY OF CLARKSON

P045 GREENUP CO ENVIR COMM

P047 CITY OF WEST POINT

P048 HARLAN COUNTY C A A

P049 HOUSING AUTHORITY OF CYNT

P050 HART CO SOLID WASTE SVC

P051 HENDERSON MUN POWER&LIGHT

P052 LITTLE KY RV WS CONV DIST

P054 HOUSING AUTH DAWSON SPG

P057 VALLEY VIEW FERRY AUTHORI

P061 BARBOURVILLE UTILITY COMM

P063 LAUREL CO WATER DIST #2

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 106,604 - 1,563 108,167 62,205 1,233 36,767 1,127 101,332 1,932 1,932 1,932 9,073 (4,607) (3,426) - 279,690 - - 279,690 163,203 3,236 96,463 130,170 393,072 (19,725) (19,725) (19,725) (990) (36,819) (16,400) - 38,179 - 9,555 47,734 22,278 442 13,168 380 36,268 2,394 2,394 2,394 4,952 49 (717) - 6,280 - 3,934 10,214 3,664 73 2,166 56 5,959 841 841 841 1,262 455 16 - 116,837 - - 116,837 68,176 1,352 40,296 35,416 145,240 (4,660) (4,660) (4,660) 3,166 (11,809) (5,780) - 425,933 - 4,938 430,871 248,539 4,927 146,902 4,507 404,875 7,470 7,470 7,470 36,001 (18,652) (13,759) - 12,684 - - 12,684 7,401 147 4,375 3,923 15,846 (521) (521) (521) 329 (1,296) (632) - 54,132 - 30,479 84,611 31,587 626 18,670 493 51,376 6,601 6,601 6,601 10,227 3,268 (59) - 1,069,691 - 80,099 1,149,790 624,181 12,375 368,930 11,136 1,016,622 31,574 31,574 31,574 103,227 (34,058) (30,725) - 17,914 - 92 18,006 10,453 207 6,178 190 17,028 292 292 292 1,492 (806) (585) - 1,098,466 - 71,208 1,169,674 640,972 12,708 378,854 11,465 1,043,999 30,333 30,333 30,333 103,913 (37,060) (32,176) - 10,514 - 24,491 35,005 6,135 122 3,626 46 9,929 4,797 4,797 4,797 5,502 4,142 1,039 - 38,363 - 20,013 58,376 22,385 444 13,231 353 36,413 4,378 4,378 4,378 6,947 2,016 (132) - 62,436 - 3,583 66,019 36,432 722 21,534 653 59,341 1,637 1,637 1,637 5,819 (2,194) (1,855) - 5,081 - - 5,081 2,965 59 1,752 745 5,521 (52) (52) (52) 288 (364) (206) - 152,162 - - 152,162 88,789 1,760 52,480 17,149 160,178 (598) (598) (598) 9,594 (9,922) (5,892) - 137,630 - 40,428 178,058 80,310 1,592 47,468 1,352 130,722 9,765 9,765 9,765 18,984 1,306 (2,249) - 47,270 - - 47,270 27,583 547 16,303 12,087 56,520 (1,463) (1,463) (1,463) 1,704 (4,356) (2,212) - 32,211 - 378 32,589 18,796 373 11,109 341 30,619 566 566 566 2,724 (1,410) (1,041) - 11,446 - 6,945 18,391 6,679 132 3,948 103 10,862 1,490 1,490 1,490 2,257 786 16 - 51,603 - 20,616 72,219 30,111 597 17,798 492 48,998 4,695 4,695 4,695 8,151 1,521 (534)

- 80,559 - - 80,559 47,008 932 27,784 2,117 77,841 998 998 998 6,394 (3,942) (2,726) - 15,247 - - 15,247 8,897 176 5,259 7,317 21,649 (1,117) (1,117) (1,117) (96) (2,048) (907) - 12,705 - - 12,705 7,414 147 4,382 8,272 20,215 (1,342) (1,342) (1,342) (491) (2,116) (878) - 43,246 - - 43,246 25,235 500 14,915 1,507 42,157 466 466 466 3,362 (2,185) (1,484) - 703,226 - 42,434 745,660 410,343 8,135 242,538 7,348 668,364 18,822 18,822 18,822 65,927 (24,320) (20,777) - 109,426 - 3,183 112,609 63,852 1,266 37,740 1,153 104,011 2,281 2,281 2,281 9,611 (4,431) (3,427) - 84,960 - - 84,960 49,575 983 29,302 17,507 97,367 (1,832) (1,832) (1,832) 3,859 (7,035) (3,737) - 194,570 - - 194,570 113,535 2,251 67,106 30,106 212,998 (2,309) (2,309) (2,309) 10,724 (14,228) (7,996) - 58,805 - - 58,805 34,314 680 20,282 10,555 65,831 (973) (973) (973) 2,966 (4,574) (2,499) - 52,798 - - 52,798 30,809 611 18,210 18,479 68,109 (2,573) (2,573) (2,573) 964 (5,803) (2,752) - 5,049 - - 5,049 2,946 58 1,741 1,224 5,969 (144) (144) (144) 194 (453) (232) - 136,563 - 28,341 164,904 79,687 1,580 47,100 1,373 129,740 7,461 7,461 7,461 16,608 (927) (2,897) - 47,476 - - 47,476 27,703 549 16,374 16,484 61,110 (2,289) (2,289) (2,289) 891 (5,193) (2,467) - 97,243 - - 97,243 56,743 1,125 33,538 3,660 95,066 996 996 996 7,510 (4,966) (3,353) - 20,215 - - 20,215 11,796 234 6,972 8,553 27,555 (1,264) (1,264) (1,264) 90 (2,499) (1,137) - 109,554 - - 109,554 63,926 1,267 37,784 14,305 117,282 (801) (801) (801) 6,538 (7,512) (4,353) - 83,676 - 9,495 93,171 48,826 968 28,859 863 79,516 3,081 3,081 3,081 8,686 (2,054) (2,221) - 12,818 - - 12,818 7,480 148 4,421 19,399 31,448 (3,441) (3,441) (3,441) (2,582) (4,217) (1,510) - 20,318 - - 20,318 11,856 235 7,008 37,326 56,425 (6,695) (6,695) (6,695) (5,334) (7,924) (2,765) - 78,772 - - 78,772 45,965 911 27,168 7,117 81,161 23 23 23 5,299 (4,805) (2,951) - 18,783 - 6,269 25,052 10,960 217 6,478 182 17,837 1,475 1,475 1,475 2,733 320 (264) - 30,300 - 7,751 38,051 17,680 351 10,450 301 28,782 1,932 1,932 1,932 3,962 71 (560) - 49,916 - - 49,916 29,127 577 17,216 1,410 48,330 600 600 600 3,943 (2,460) (1,695) - 133,829 - - 133,829 78,091 1,548 46,157 26,678 152,474 (2,716) (2,716) (2,716) 6,248 (10,911) (5,837) - 31,899 - 14,970 46,869 18,614 369 11,002 298 30,283 3,323 3,323 3,323 5,460 1,360 (204) - 3,415 - - 3,415 1,993 40 1,178 75 3,286 45 45 45 274 (165) (115) - 64,003 - 3,356 67,359 37,347 740 22,074 670 60,831 1,618 1,618 1,618 5,905 (2,309) (1,920) - 103,888 - 33,306 137,194 60,620 1,202 35,830 1,013 98,665 7,898 7,898 7,898 14,857 1,513 (1,539) - 18,570 - - 18,570 10,836 215 6,405 34,689 52,145 (6,227) (6,227) (6,227) (4,983) (7,350) (2,559) - 42,664 - - 42,664 24,895 494 14,715 3,692 43,796 43 43 43 2,901 (2,572) (1,589) - 1,770,151 - - 1,770,151 1,032,911 20,478 610,514 164,985 1,828,888 (445) (445) (445) 118,128 (108,929) (66,600) - 3,649 - - 3,649 2,129 42 1,258 505 3,934 (32) (32) (32) 212 (255) (146) - 156,693 - - 156,693 91,433 1,813 54,042 8,206 155,494 1,168 1,168 1,168 11,664 (8,437) (5,534) - 11,092 - 4,009 15,101 6,472 128 3,825 106 10,531 930 930 930 1,673 247 (139) - 279,878 - 67,841 347,719 163,313 3,238 96,528 2,788 265,867 17,137 17,137 17,137 35,884 (57) (5,385) - 5,500 - 486 5,986 3,209 64 1,897 58 5,228 176 176 176 544 (161) (153) - 35,044 - 1,310 36,354 20,449 405 12,086 368 33,308 786 786 786 3,133 (1,364) (1,081) - 167,622 - 5,891 173,513 97,810 1,939 57,812 1,763 159,324 3,687 3,687 3,687 14,915 (6,595) (5,192) - 20,396 - 424 20,820 11,901 236 7,034 216 19,387 393 393 393 1,760 (858) (648) - 528,456 - - 528,456 308,362 6,114 182,261 67,939 564,676 (3,660) (3,660) (3,660) 31,738 (36,039) (20,938) - 76,737 - - 76,737 44,777 888 26,466 40,977 113,108 (6,405) (6,405) (6,405) (1,265) (11,093) (4,796) - 36,023 - 2,882 38,905 21,020 417 12,424 374 34,235 1,098 1,098 1,098 3,511 (1,112) (1,024) - 142,701 - - 142,701 83,268 1,651 49,217 17,372 151,508 (805) (805) (805) 8,754 (9,548) (5,599) - 43,529 - 13,197 56,726 25,400 504 15,013 426 41,343 3,166 3,166 3,166 6,082 491 (688) - 97,835 - - 97,835 57,088 1,132 33,743 17,186 109,149 (1,547) (1,547) (1,547) 5,006 (7,540) (4,137)

- 29,161 - - 29,161 17,016 337 10,058 1,734 29,145 179 179 179 2,132 (1,610) (1,041) - 165,455 - - 165,455 96,546 1,914 57,064 45,243 200,767 (5,672) (5,672) (5,672) 5,411 (15,799) (7,909) - 27,562 - 6,269 33,831 16,083 319 9,506 275 26,183 1,609 1,609 1,609 3,455 (83) (553) - 26,371 - 2,054 28,425 15,388 305 9,095 275 25,063 793 793 793 2,559 (824) (753) - 103,292 - - 103,292 60,272 1,195 35,625 15,980 113,072 (1,225) (1,225) (1,225) 5,694 (7,553) (4,245) - 61,752 - - 61,752 36,033 714 21,298 21,696 79,741 (3,026) (3,026) (3,025) 1,111 (6,803) (3,223) - 81,439 - 12,904 94,343 47,521 942 28,088 829 77,380 3,692 3,692 3,692 9,147 (1,308) (1,954) - 3,106 - - 3,106 1,813 36 1,071 3,142 6,062 (540) (540) (540) (332) (729) (277) - - - - - - - - - - - - - - - - - 21,570 - - 21,570 12,586 250 7,439 6,277 26,552 (811) (811) (811) 634 (2,131) (1,052) - 81,077 - 4,252 85,329 47,310 938 27,963 849 77,060 2,049 2,049 2,049 7,480 (2,925) (2,431) - 59,092 - 7,757 66,849 34,481 684 20,381 606 56,152 2,375 2,375 2,375 6,333 (1,252) (1,509) - 52,593 - - 52,593 30,689 608 18,139 11,569 61,005 (1,272) (1,272) (1,272) 2,251 (4,492) (2,356) - 13,368 - - 13,368 7,800 155 4,611 4,324 16,890 (585) (585) (585) 311 (1,402) (677) - 18,988 - - 18,988 11,080 220 6,549 14,670 32,519 (2,441) (2,441) (2,441) (1,169) (3,598) (1,443) - 34,558 - - 34,558 20,165 400 11,919 6,257 38,741 (582) (582) (582) 1,733 (2,699) (1,472) - 153,130 - - 153,130 89,353 1,772 52,813 31,434 175,372 (3,279) (3,279) (3,279) 6,978 (12,656) (6,730) - 82,148 - - 82,148 47,935 950 28,332 13,400 90,617 (1,105) (1,105) (1,105) 4,398 (6,137) (3,415) - 82,010 - 20,593 102,603 47,854 949 28,285 814 77,902 5,157 5,157 5,157 10,650 118 (1,537) - 421,664 - 111,188 532,852 246,047 4,878 145,429 4,176 400,530 27,518 27,518 27,518 55,762 1,610 (7,605) - 9,390 - 860 10,250 5,479 109 3,238 97 8,923 307 307 307 936 (269) (260) - 36,197 - 372 36,569 21,121 419 12,484 383 34,407 626 626 626 3,051 (1,594) (1,172) - 16,130 - - 16,130 9,412 187 5,563 3,490 18,652 (380) (380) (380) 701 (1,366) (719) - 300,798 - - 300,798 175,521 3,480 103,743 40,372 323,116 (2,404) (2,404) (2,404) 17,744 (20,834) (12,014) - 107,458 - 70,406 177,864 62,704 1,243 37,062 951 101,960 14,977 14,977 14,977 22,175 8,356 443

App A - 21

Page 44: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

P068 LEWIS CO PUBLIC LIBRARY

P069 LINCOLN CO CLERK

P071 LOGAN CO CONS DISTRICT

P072 LYON CO WATER DISTRICT

P075 MCLEAN CO REG WATER COMM

P076 MADISON CO PUBLIC LIBRARY

P077 SALYERS/MAG CO JOINT HOUS

P078 MARION CO CONSERVAT DIST

P079 CITY OF CALVERT CITY

P081 MASON COUNTY LIBRARY

P084 ANDERSON-DEAN COMM PARK

P087 MONTGOMERY CTY WATER DIST

P088 MORGAN CO WATER DIST

P089 MUHLENBERG WATER DIST #3

P090 NORTH NELSON WATER DIST

P092 OHIO CO REG WASTEWATER D

P097 KY RIVER AREA DEV DIST

P100 LAKE CUMBERLAND CAA, INC

P103 MOREHEAD TOURISM COMMISSI

P104 RUSSELL CO TOURIST COMM

P105 GEORGETOWN/SCOTT TOURISM

P106 MULTI PURPOSE COMM ACTION

P107 SIMPSON CO LIBRARY DIST

P110 TODD COUNTY CONSERVATION DISTRICT

P111 JOHN L STREET LIBRARY

P113 STURGIS HOUSING AUTHORITY

P115 HOUSING AUTH SPRINGFIELD

P116 CITY OF MONTICELLO

P117 CITY OF CLAY

P120 WOODFORD CO CONSERV DIST

P959 CITY OF CRESTVIEW HILLS

R003 SOUTH ANDERSON WATER DIST

R005 BARREN CO SOIL CONS DIS

R008 BOONE CO LIBRARY DIST

R010 ASHLAND BD OF ED

R011 DANVILLE BOYLE PLANNING

R013 BREATHITT COUNTY WATER DISTRICT

R015 CITY OF SHEPHERDSVILLE

R017 CITY OF PRINCETON

R018 MURRAY ELECTRIC SYSTEM

R019 FORT THOMAS BOARD OF ED

R021 CARROLLTON/CARR CO REC TR

R024 CHRISTIAN CO WATER DIST

R030 DAVIESS CO AIRPORT BD

R033 CITY OF RAVENNA

R034 LEXINGTON PUBLIC LIBRARY

R036 CITY OF PRESTONSBURG

R037 PAUL SAWYIER LIBRARY

R038 CITY OF FULTON

R041 CITY OF CRITTENDEN

R042 MAYFIELD ELEC & WATER SYS

R045 CITY OF RUSSELL

R047 LINCOLN TRAIL AREA DEV DI

R048 HARLAN CO CONSERV DIST

R050 HART CO AMB SERVICE

R051 HENDERSON MUN W & S DEPT

R052 CITY OF CAMPBELLSBURG

R054 SOUTH HOPKINS WATER DIST

R057 CITY OF WILMORE

R058 HOUSING AUTH OF PAINTSVLE

R061 KY COMM ECONOMIC OPPORT

R063 WOODCREEK WATER DISTRICT

R071 LOGAN CO PUBLIC LIBRARY

R072 LYON CO HOUSING AUTHORITY

R073 MCCRACKEN CO BD OF ED

R076 RICHMOND UTILITIES

R078 CITY OF LORETTO

R079 MARSHALL CO PUB LIBRARY

R088 CITY OF WEST LIBERTY

R089 CENTRAL CITY MUN WTR&SEWR

R090 NELSON CO PUBLIC LIBRARY

R093 TRI CO COMM ACTION AGENCY

R097 PERRY COUNTY PUBLIC LIB

R103 ROWAN CO PUBLIC LIBRARY

R104 CITY OF RUSSELL SPRINGS

R105 CITY OF STAMPING GROUND

R106 SHELBY CO PARK RECREATION

R109 TAYLOR CO PUBLIC LIBRARY

R114 BOWLING GREEN PUBLIC SCHO

R115 S W E D A

R116 WAYNE CO CONSERV DIST

R117 WEBSTER COUNTY WATER DIST

R118 WILLIAMSBURG IND BD OF ED

R120 CITY OF MIDWAY

R959 N KY LEGAL AID SOCIETY

T036 FLOYD COUNTY CONSV DIST

V001 ADAIR COUNTY FISCAL COURT

V002 ALLEN COUNTY FISCAL COURT

V003 ANDERSON CO FISCAL COURT

V004 BALLARD COUNTY FISCAL CT

V005 BARREN CO FISCAL CT

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 12,627 - 10 12,637 7,368 146 4,355 134 12,003 196 196 196 1,042 (579) (415) - 44,373 - 651 45,024 25,893 513 15,304 469 42,179 804 804 804 3,776 (1,917) (1,426) - 8,794 - 1,027 9,821 5,131 102 3,033 91 8,357 330 330 330 919 (210) (232) - 23,211 - - 23,211 13,544 269 8,005 7,061 28,879 (930) (930) (930) 624 (2,351) (1,150) - 24,066 - 81,065 105,131 14,043 278 8,300 38 22,659 15,716 15,716 15,716 17,328 14,203 3,796 - 161,516 - 127,142 288,658 94,247 1,869 55,706 1,372 153,194 26,546 26,546 26,546 37,365 16,585 1,873 - 15,223 - - 15,223 8,883 176 5,250 1,175 15,484 42 42 42 1,062 (890) (559) - 3,978 - 51 4,029 2,322 46 1,372 42 3,782 71 71 71 337 (173) (128) - 161,622 - - 161,622 94,309 1,870 55,742 23,868 175,789 (1,703) (1,703) (1,703) 9,123 (11,604) (6,578) - 31,707 - - 31,707 18,502 367 10,936 8,754 38,559 (1,103) (1,103) (1,103) 1,021 (3,044) (1,520) - 14,517 - - 14,517 8,471 168 5,007 816 14,462 98 98 98 1,070 (792) (515) - 9,801 - 2,191 11,992 5,719 113 3,380 98 9,310 565 565 565 1,221 (37) (199) - 25,835 - 5,993 31,828 15,075 299 8,910 258 24,542 1,530 1,530 1,530 3,261 (56) (513) - 33,246 - - 33,246 19,400 385 11,466 4,694 35,945 (310) (310) (310) 1,917 (2,347) (1,341) - 30,356 - - 30,356 17,713 351 10,470 951 29,485 347 347 347 2,380 (1,515) (1,037) - 27,693 - 9,998 37,691 16,160 320 9,551 267 26,298 2,318 2,318 2,318 4,173 615 (347) - 214,626 - 27,385 242,011 125,238 2,483 74,023 2,204 203,948 8,477 8,477 8,477 22,853 (4,697) (5,524) - 407,381 - 51,361 458,742 237,713 4,713 140,503 4,185 387,114 15,973 15,973 15,973 43,261 (9,032) (10,521) - 36,519 - 12,375 48,894 21,310 422 12,595 354 34,681 2,903 2,903 2,903 5,349 658 (504) - 9,790 - - 9,790 5,713 113 3,377 4,232 13,435 (630) (630) (630) 26 (1,227) (556) - 17,155 - 15,790 32,945 10,010 198 5,917 140 16,265 3,253 3,253 3,253 4,402 2,193 329

- 32,246 - - 32,246 18,816 373 11,122 35,904 66,215 (6,219) (6,219) (6,219) (4,059) (8,180) (3,071) - 26,998 - 5,843 32,841 15,754 312 9,312 271 25,649 1,520 1,520 1,520 3,329 (138) (559) - 5,376 - 1,782 7,158 3,137 62 1,854 52 5,105 420 420 420 780 90 (76) - 17,258 - 343 17,601 10,070 200 5,952 182 16,404 330 330 330 1,486 (729) (550) - 10,489 - - 10,489 6,120 121 3,618 1,246 11,105 (53) (53) (53) 650 (696) (410) - 16,421 - 2,034 18,455 9,582 190 5,664 169 15,605 637 637 637 1,737 (371) (426) - 57,174 - - 57,174 33,362 661 19,719 5,128 58,870 24 24 24 3,854 (3,480) (2,140) - 33,895 - 4,007 37,902 19,778 392 11,690 349 32,209 1,279 1,279 1,279 3,550 (802) (890) - 5,702 - - 5,702 3,327 66 1,967 1,724 7,084 (226) (226) (226) 156 (575) (282) - 29,718 - 3,468 33,186 17,341 344 10,250 306 28,241 1,113 1,113 1,113 3,103 (712) (784) - 28,378 - 5,197 33,575 16,559 328 9,787 287 26,961 1,419 1,419 1,419 3,320 (323) (641) - 4,018 - - 4,018 2,344 46 1,386 403 4,179 (6) (6) (6) 263 (253) (152) - 406,477 - 14,789 421,266 237,186 4,702 140,191 4,274 386,353 9,036 9,036 9,036 36,264 (15,897) (12,561) - 713,903 - 92,180 806,083 416,573 8,259 246,220 7,328 678,380 28,403 28,403 28,403 76,223 (15,417) (18,313) - 16,602 - - 16,602 9,687 192 5,726 6,144 21,749 (872) (872) (872) 240 (1,887) (884) - 23,438 - 11,474 34,912 13,677 271 8,084 218 22,250 2,532 2,532 2,532 4,102 1,090 (124) - 169,083 - 11,593 180,676 98,662 1,956 58,316 1,763 160,697 4,788 4,788 4,788 16,114 (5,585) (4,917) - 86,045 - 2,720 88,765 50,208 995 29,676 905 81,784 1,835 1,835 1,835 7,599 (3,443) (2,682) - 377,131 - 22,675 399,806 220,062 4,363 130,070 3,941 358,436 10,079 10,079 10,079 35,341 (13,059) (11,148) - 463,881 - - 463,881 270,682 5,366 159,990 14,792 450,830 5,254 5,254 5,254 36,327 (23,188) (15,847) - 6,578 - - 6,578 3,838 76 2,269 84 6,267 98 98 98 539 (305) (218) - 75,882 - 17,079 92,961 44,278 878 26,171 760 72,087 4,397 4,397 4,397 9,480 (263) (1,534) - 32,083 - 20,387 52,470 18,721 371 11,065 286 30,443 4,352 4,352 4,352 6,501 2,375 96 - 10,446 - 3,853 14,299 6,096 121 3,603 101 9,921 889 889 889 1,589 247 (126) - 781,867 - - 781,867 456,231 9,045 269,661 34,957 769,894 6,962 6,962 6,962 59,335 (40,972) (27,277) - 329,680 - 75,610 405,290 192,373 3,814 113,704 3,295 313,186 19,371 19,371 19,371 41,455 (879) (6,587) - 163,774 - 26,000 189,774 95,565 1,895 56,485 1,668 155,613 7,435 7,435 7,435 18,405 (2,621) (3,926) - 176,795 - - 176,795 103,163 2,045 60,975 22,558 188,741 (1,192) (1,192) (1,192) 10,650 (12,024) (6,995) - 14,577 - - 14,577 8,506 169 5,028 1,453 15,156 (21) (21) (21) 955 (915) (553) - 441,808 - 35,212 477,020 257,802 5,111 152,377 4,593 419,883 13,444 13,444 13,444 43,038 (13,665) (12,570) - 141,900 - 21,213 163,113 82,801 1,642 48,940 1,449 134,832 6,193 6,193 6,193 15,698 (2,518) (3,476) - 216,995 - - 216,995 126,620 2,510 74,840 49,608 253,578 (5,602) (5,602) (5,602) 8,933 (18,888) (9,823) - 5,212 - 688 5,900 3,042 60 1,798 54 4,954 210 210 210 559 (110) (133) - 155,626 - 15,218 170,844 90,810 1,800 53,674 1,610 147,894 5,268 5,268 5,268 15,693 (4,282) (4,269) - 578,644 - - 578,644 337,648 6,694 199,571 38,019 581,932 2,859 2,859 2,859 41,619 (32,611) (20,873) - 9,166 - - 9,166 5,349 106 3,161 781 9,397 11 11 11 625 (550) (341) - 42,998 - - 42,998 25,090 497 14,830 14,416 54,833 (1,976) (1,976) (1,976) 904 (4,606) (2,205) - 135,772 - - 135,772 79,225 1,571 46,827 12,027 139,650 85 85 85 9,179 (8,237) (5,073) - 69,797 - 3,160 72,957 40,728 807 24,073 732 66,340 1,669 1,669 1,669 6,344 (2,613) (2,122) - 802,961 - - 802,961 468,540 9,289 276,936 12,084 766,849 11,646 11,646 11,646 65,432 (37,592) (26,668) - 264,074 - 4,187 268,261 154,091 3,055 91,077 2,791 251,014 4,844 4,844 4,844 22,533 (11,352) (8,467) - 64,159 - 16,643 80,802 37,438 742 22,128 637 60,945 4,134 4,134 4,134 8,432 193 (1,173) - 34,817 - - 34,817 20,316 403 12,008 3,653 36,380 (86) (86) (86) 2,247 (2,220) (1,333) - 1,237,451 - 45,891 1,283,342 722,072 14,316 426,789 13,008 1,176,185 27,672 27,672 27,672 110,562 (48,231) (38,190) - 448,113 - - 448,113 261,481 5,184 154,551 13,360 434,576 5,250 5,250 5,250 35,266 (22,225) (15,256)

- 3,411 - 33 3,444 1,990 39 1,176 36 3,241 59 59 59 287 (150) (110) - 120,809 - - 120,809 70,494 1,398 41,666 40,546 154,104 (5,559) (5,559) (5,559) 2,533 (12,950) (6,199) - 169,136 - - 169,136 98,693 1,957 58,334 10,189 169,173 1,010 1,010 1,010 12,340 (9,358) (6,049) - 129,996 - 1,140 131,136 75,855 1,504 44,835 1,376 123,570 2,211 2,211 2,211 10,918 (5,762) (4,220) - 131,461 - 6,194 137,655 76,709 1,521 45,340 1,378 124,948 3,190 3,190 3,190 11,996 (4,874) (3,982) - 38,455 - - 38,455 22,439 445 13,263 21,338 57,485 (3,362) (3,362) (3,362) (786) (5,710) (2,450) - 93,172 - 2,991 96,163 54,367 1,078 32,134 980 88,559 1,995 1,995 1,995 8,237 (3,719) (2,902) - 41,898 - 14,467 56,365 24,448 485 14,450 405 39,788 3,382 3,382 3,382 6,188 806 (562) - 106,834 - 8,654 115,488 62,340 1,236 36,846 1,110 101,532 3,278 3,278 3,278 10,434 (3,278) (3,031) - 624 - - 624 364 7 215 7,981 8,567 (1,496) (1,496) (1,496) (1,454) (1,530) (471) - 66,897 - - 66,897 39,035 774 23,072 23,036 85,917 (3,189) (3,189) (3,189) 1,292 (7,282) (3,465) - 46,426 - 2,583 49,009 27,091 537 16,012 486 44,126 1,201 1,201 1,201 4,311 (1,646) (1,384) - 887,921 - - 887,921 518,116 10,272 306,238 105,058 939,684 (4,433) (4,433) (4,433) 55,044 (58,840) (34,666) - 8,156 - 3,306 11,462 4,759 94 2,813 78 7,744 750 750 750 1,297 250 (82) - 5,663 - - 5,663 3,304 66 1,953 5,745 11,068 (986) (986) (986) (607) (1,331) (508) - 69,124 - 2,891 72,015 40,335 800 23,840 726 65,701 1,608 1,608 1,608 6,238 (2,632) (2,114) - 135,592 - - 135,592 79,120 1,569 46,765 19,334 146,788 (1,299) (1,299) (1,299) 7,784 (9,605) (5,479) - 31,445 - 5,912 37,357 18,349 364 10,845 318 29,876 1,601 1,601 1,601 3,708 (329) (701) - 282,236 - - 282,236 164,689 3,265 97,341 3,368 268,663 4,260 4,260 4,260 23,165 (13,047) (9,324) - 12,726 - - 12,726 7,426 147 4,389 508 12,470 125 125 125 977 (655) (440) - 240,979 - 11,419 252,398 140,615 2,788 83,112 2,526 229,041 5,859 5,859 5,859 22,000 (8,924) (7,297) - 362,511 - 13,130 375,641 211,531 4,194 125,028 3,811 344,564 8,047 8,047 8,047 32,330 (14,189) (11,206) - 334,311 - 65,427 399,738 195,076 3,868 115,302 3,371 317,617 17,515 17,515 17,515 39,908 (3,016) (7,316) - 294,075 - - 294,075 171,598 3,402 101,425 96,693 373,118 (13,154) (13,154) (13,154) 6,544 (31,146) (14,975) - 222,267 - - 222,267 129,697 2,571 76,659 18,654 227,581 333 333 333 15,222 (13,290) (8,246)

App A - 22

Page 45: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

V006 BATH CO FISCAL COURT

V007 BELL CO FISCAL CT

V008 BOONE CO FISCAL CT

V009 BOURBON CO FISCAL COURT

V010 BOYD COUNTY FISCAL COURT

V011 BOYLE COUNTY FISCAL COURT

V012 BRACKEN CO FISCAL COURT

V013 BREATHITT CO FISCAL COURT

V014 BRECKINRIDGE CO FISCAL CT

V016 BUTLER COUNTY FISCAL CT

V017 CALDWELL CO FISCAL COURT

V018 CALLOWAY CO FISCAL COURT

V019 CAMPBELL CO FISCAL CT

V020 CARLISLE CO FISCAL COURT

V021 CARROLL CO FISCAL CT

V022 CARTER CO FISCAL CT

V023 CASEY CO FISCAL COURT

V024 CHRISTIAN CO FISCAL COURT

V025 CLARK COUNTY FISCAL COURT

V026 CLAY COUNTY FISCAL CT

V027 CLINTON CO FISCAL COURT

V028 CRITTENDEN CO FIS CT

V030 DAVIESS CO FISCAL COURT

V031 EDMONSON CO FISCAL CRT

V032 ELLIOTT CO FISCAL CT

V033 ESTILL CO FISCAL COURT

V035 FLEMING CO FISCAL COURT

V036 FLOYD CO FISCAL COURT

V037 FRANKLIN CO FISCAL COURT

V038 FULTON COUNTY FIS CT

V039 GALLATIN CO FISCAL COURT

V040 GARRARD CO FISCAL COURT

V041 GRANT COUNTY FISCAL COURT

V042 GRAVES COUNTY FISCAL CT

V043 GRAYSON CO FISCAL COURT

V044 GREEN COUNTY FISCAL COURT

V045 GREENUP CO FISCAL CT

V046 HANCOCK CO FISCAL COURT

V047 HARDIN CO FISCAL COURT

V048 HARLAN CO FIS CT

V049 HARRISON CO FISCAL COURT

V050 HART COUNTY FISCAL COURT

V051 HENDERSON CO FISCAL COURT

V052 HENRY CO FISCAL COURT

V053 HICKMAN CO FISCAL COURT

V054 HOPKINS CO FISCAL COURT

V055 JACKSON CO FISCAL COURT

V057 JESSAMINE CO FISCAL COURT

V060 KNOTT CO FISCAL CT

V061 KNOX CO FISCAL CT

V062 LARUE CO FISCAL COURT

V063 LAUREL COUNTY FISCAL COUR

V064 LAWRENCE CO FISCAL CT

V065 LEE COUNTY FISCAL COURT

V066 LESLIE CO FISCAL COURT

V067 LETCHER CO FISCAL COURT

V068 LEWIS COUNTY FISCAL COURT

V069 LINCOLN CO FISCAL COURT

V070 LIVINGSTON CO FISCAL CT

V071 LOGAN COUNTY FISCAL COURT

V072 LYON COUNTY FISCAL COURT

V073 MCCRACKEN CO FISCAL COURT

V074 MCCREARY CO FISCAL CT

V075 MCLEAN COUNTY FISCAL CT

V076 MADISON CO FISCAL COURT

V077 MAGOFFIN CO FISCAL COURT

V078 MARION CO FISCAL COURT

V079 MARSHALL CO FISCAL COURT

V080 MARTIN CO FISCAL COURT

V081 MASON CO FIS CT

V082 MEADE COUNTY FISCAL COURT

V083 MENIFEE CO FISCAL COURT

V084 MERCER COUNTY FISCAL COUR

V085 METCALFE CO FISCAL COURT

V086 MONROE CO FISCAL COURT

V087 MONTGOMERY CO FISCAL CT

V088 MORGAN CO FISCAL CT

V089 MUHLENBERG CO FISCAL CT

V090 NELSON CO FISCAL CT

V091 NICHOLAS CO FISCAL COURT

V092 OHIO COUNTY FISCAL CRT

V093 OLDHAM CO FISCAL COURT

V094 OWEN COUNTY FISCAL COURT

V095 OWSLEY CO FISCAL COURT

V096 PENDLETON CO FISCAL COURT

V097 PERRY COUNTY FISCAL COURT

V098 PIKE COUNTY FISCAL COURT

V099 POWELL CO FISCAL CT

V100 PULASKI CO FISCAL CT

V101 ROBERTSON CO FISCAL CT

V102 ROCKCASTLE CO FISCAL CT

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 189,152 - 2,943 192,095 110,373 2,188 65,237 1,999 179,797 3,459 3,459 3,459 16,129 (8,142) (6,068) - 321,340 - - 321,340 187,507 3,717 110,828 187,177 489,229 (29,765) (29,765) (29,765) (8,241) (49,388) (20,966) - 1,331,296 - - 1,331,296 776,832 15,401 459,156 28,284 1,279,673 17,752 17,752 17,752 106,928 (63,880) (44,681) - 317,159 - - 317,159 185,067 3,669 109,386 10,414 308,536 3,535 3,535 3,535 24,780 (15,911) (10,852) - 924,054 - 742 924,796 539,200 10,690 318,700 9,804 878,394 14,317 14,317 14,317 76,214 (42,348) (30,416) - 445,900 - - 445,900 260,190 5,158 153,788 64,805 483,941 (4,500) (4,500) (4,500) 25,368 (31,817) (18,089) - 173,157 - 27,058 200,215 101,040 2,003 59,721 1,765 164,529 7,779 7,779 7,779 19,378 (2,852) (4,176) - 194,925 - - 194,925 113,742 2,255 67,228 77,237 260,462 (11,201) (11,201) (11,201) 1,856 (23,120) (10,668) - 338,878 - - 338,878 197,741 3,920 116,877 130,009 448,547 (18,668) (18,668) (18,668) 4,032 (39,391) (18,306) - 265,804 - 21,893 287,697 155,101 3,075 91,674 2,761 252,611 8,223 8,223 8,223 26,028 (8,087) (7,522) - 203,999 - - 203,999 119,037 2,360 70,358 59,891 251,646 (7,768) (7,768) (7,768) 5,896 (20,252) (9,983) - 562,032 - - 562,032 327,954 6,502 193,841 8,767 537,064 8,093 8,093 8,093 45,740 (26,370) (18,683) - 1,153,817 - - 1,153,817 673,270 13,348 397,944 121,037 1,205,599 (2,838) (2,838) (2,838) 74,449 (73,544) (44,174) - 143,932 - - 143,932 83,986 1,665 49,641 39,275 174,567 (4,919) (4,919) (4,919) 4,722 (13,728) (6,875) - 369,461 - 91,035 460,496 215,586 4,274 127,425 3,676 350,961 22,902 22,902 22,902 47,650 205 (7,025) - 458,041 - 50,737 508,778 267,274 5,299 157,976 4,724 435,273 16,632 16,632 16,632 47,313 (11,479) (12,226) - 318,485 - - 318,485 185,841 3,684 109,844 25,543 324,912 702 702 702 22,035 (18,819) (11,749) - 485,706 - - 485,706 283,417 5,619 167,517 18,213 474,766 4,986 4,986 4,986 37,521 (24,793) (16,747) - 416,320 - 101,732 518,052 242,929 4,816 143,586 4,144 395,475 25,645 25,645 25,645 53,532 70 (7,965) - 533,140 - - 533,140 311,095 6,168 183,877 15,285 516,425 6,362 6,362 6,362 42,074 (26,327) (18,116) - 221,927 - - 221,927 129,498 2,567 76,541 249,334 457,940 (43,225) (43,225) (43,225) (28,359) (56,722) (21,257)

- 288,413 - 113,770 402,183 168,293 3,337 99,472 2,755 273,857 25,962 25,962 25,962 45,281 8,225 (3,067) - 862,617 - - 862,617 503,351 9,979 297,511 19,376 830,217 11,304 11,304 11,304 69,086 (41,589) (29,010) - 198,024 - - 198,024 115,550 2,291 68,297 18,563 204,701 (70) (70) (70) 13,195 (12,206) (7,456) - 109,958 - - 109,958 64,162 1,272 37,924 44,667 148,025 (6,525) (6,525) (6,525) 840 (13,250) (6,080) - 258,758 - - 258,758 150,990 2,993 89,244 104,572 347,799 (15,255) (15,255) (15,255) 2,078 (31,077) (14,277) - 157,066 - - 157,066 91,650 1,817 54,171 12,481 160,119 368 368 368 10,889 (9,259) (5,787) - 500,766 - - 500,766 292,205 5,793 172,711 168,905 639,614 (23,203) (23,203) (23,203) 10,341 (53,838) (25,741) - 671,618 - 149,661 821,279 391,899 7,770 231,637 6,725 638,031 38,636 38,636 38,636 83,624 (2,617) (13,667) - 416,958 - 28,918 445,876 243,302 4,824 143,806 4,347 396,279 11,872 11,872 11,872 39,801 (13,710) (12,107) - 273,513 - - 273,513 159,599 3,164 94,333 32,061 289,157 (1,309) (1,309) (1,309) 17,012 (18,068) (10,661) - 304,426 - 140,521 444,947 177,637 3,522 104,995 2,853 289,007 31,272 31,272 31,272 51,664 12,541 (2,080) - 338,080 - - 338,080 197,275 3,911 116,602 5,238 323,026 4,875 4,875 4,875 27,521 (15,856) (11,237) - 560,659 - - 560,659 327,154 6,486 193,368 52,798 579,806 (243) (243) (243) 37,312 (34,603) (21,125) - 547,547 - 42,507 590,054 319,502 6,334 188,845 5,696 520,377 16,447 16,447 16,447 53,124 (17,149) (15,642) - 107,618 - 4,317 111,935 62,797 1,245 37,117 1,130 102,289 2,469 2,469 2,469 9,678 (4,133) (3,303) - 610,352 - 79,408 689,760 356,150 7,061 210,506 6,263 579,980 24,396 24,396 24,396 65,280 (13,068) (15,623) - 309,656 - - 309,656 180,689 3,582 106,798 115,751 406,820 (16,483) (16,483) (16,483) 4,260 (35,421) (16,556) - 456,690 - - 456,690 266,486 5,283 157,510 125,759 555,038 (15,822) (15,822) (15,822) 14,769 (43,773) (21,879) - 543,852 - - 543,852 317,346 6,292 187,571 44,389 555,598 1,053 1,053 1,053 37,483 (32,280) (20,106) - 192,854 - - 192,854 112,533 2,231 66,514 10,362 191,640 1,389 1,389 1,389 14,307 (10,434) (6,826) - 340,853 - 22,558 363,411 198,893 3,943 117,558 3,557 323,951 9,499 9,499 9,499 32,331 (11,412) (9,958) - 939,145 - - 939,145 548,006 10,865 323,905 325,157 1,207,933 (45,099) (45,099) (45,099) 17,809 (102,548) (48,749) - 224,700 - 18,448 243,148 131,116 2,599 77,498 2,335 213,548 6,939 6,939 6,939 21,991 (6,848) (6,362) - 155,548 - - 155,548 90,765 1,799 53,647 43,618 189,829 (5,537) (5,537) (5,537) 4,882 (15,056) (7,496) - 645,662 - 6,926 652,588 376,754 7,469 222,685 6,833 613,741 11,217 11,217 11,217 54,466 (28,380) (20,890) - 349,055 - 74,618 423,673 203,679 4,038 120,387 3,504 331,608 19,481 19,481 19,481 42,862 (1,957) (7,281) - 768,658 - - 768,658 448,524 8,892 265,105 55,001 777,522 2,949 2,949 2,949 54,437 (44,167) (27,980) - 239,852 - - 239,852 139,957 2,775 82,723 68,080 293,535 (8,694) (8,694) (8,694) 7,373 (23,372) (11,606) - 395,765 - - 395,765 230,935 4,578 136,497 9,888 381,898 4,998 4,998 4,998 31,508 (19,269) (13,366) - 275,956 - - 275,956 161,025 3,192 95,175 13,612 273,004 2,217 2,217 2,217 20,702 (14,701) (9,699) - 803,500 - 19,581 823,081 468,855 9,295 277,122 8,474 763,746 16,034 16,034 16,034 69,856 (33,247) (25,377) - 305,096 - - 305,096 178,028 3,530 105,226 40,685 327,469 (2,390) (2,390) (2,390) 18,047 (21,082) (12,170) - 161,948 - - 161,948 94,499 1,874 55,855 28,705 180,933 (2,611) (2,611) (2,611) 8,237 (12,529) (6,861) - 422,965 - 32,759 455,724 246,807 4,893 145,878 4,401 401,979 12,691 12,691 12,691 41,023 (13,261) (12,088) - 294,476 - - 294,476 171,831 3,407 101,563 282,111 558,912 (48,155) (48,155) (48,155) (28,430) (66,087) (25,455) - 269,960 - 37,847 307,807 157,526 3,123 93,107 2,763 256,519 11,307 11,307 11,307 29,390 (5,265) (6,756) - 278,551 - - 278,551 162,539 3,222 96,071 47,457 309,289 (4,128) (4,128) (4,128) 14,531 (21,190) (11,693) - 297,660 - - 297,660 173,689 3,444 102,661 12,229 292,023 2,854 2,854 2,854 22,792 (15,395) (10,323) - 472,267 - 62,993 535,260 275,575 5,464 162,882 4,843 448,764 19,170 19,170 19,170 50,805 (9,818) (12,001) - 135,496 - 7,272 142,768 79,064 1,568 46,732 1,418 128,782 3,456 3,456 3,456 12,532 (4,857) (4,054) - 510,687 - - 510,687 297,994 5,908 176,133 62,157 542,192 (2,877) (2,877) (2,877) 31,331 (34,168) (20,036) - 301,915 - 31,010 332,925 176,172 3,493 104,129 3,121 286,915 10,503 10,503 10,503 30,726 (8,026) (8,197) - 297,238 - 12,601 309,839 173,443 3,439 102,516 3,120 282,518 6,946 6,946 6,946 26,856 (11,288) (9,084) - 738,320 - - 738,320 430,821 8,541 254,642 82,397 776,401 (2,750) (2,750) (2,750) 46,706 (47,992) (28,545) - 206,336 - - 206,336 120,400 2,387 71,164 61,825 255,776 (8,094) (8,094) (8,094) 5,727 (20,720) (10,168)

- 587,789 - 12,349 600,138 342,984 6,800 202,725 6,204 558,713 11,355 11,355 11,355 50,728 (24,695) (18,675) - 609,713 - - 609,713 355,777 7,054 210,286 122,279 695,396 (12,510) (12,510) (12,510) 28,331 (49,848) (26,635) - 229,448 - - 229,448 133,886 2,654 79,135 27,875 243,550 (1,283) (1,283) (1,283) 14,086 (15,342) (8,999) - 416,157 - - 416,157 242,834 4,814 143,530 94,604 485,782 (10,643) (10,643) (10,643) 17,233 (36,122) (18,808) - 680,972 - - 680,972 397,358 7,878 234,863 117,679 757,778 (10,406) (10,406) (10,406) 35,208 (52,115) (28,681) - 109,490 - - 109,490 63,889 1,267 37,762 15,645 118,563 (1,055) (1,055) (1,055) 6,279 (7,762) (4,427) - 252,752 - - 252,752 147,484 2,924 87,172 44,115 281,695 (3,945) (3,945) (3,945) 12,986 (19,425) (10,670) - 167,104 - 3,114 170,218 97,508 1,933 57,633 1,765 158,839 3,153 3,153 3,153 14,346 (7,096) (5,332) - 127,308 - - 127,308 74,286 1,473 43,908 28,120 147,787 (3,101) (3,101) (3,101) 5,426 (10,895) (5,707) - 461,420 - - 461,420 269,246 5,338 159,141 61,302 495,027 (3,570) (3,570) (3,570) 27,338 (31,840) (18,393) - 155,700 - 16,061 171,761 90,854 1,801 53,700 1,609 147,964 5,429 5,429 5,429 15,858 (4,126) (4,223) - 664,235 - - 664,235 387,592 7,684 229,091 100,238 724,605 (7,403) (7,403) (7,403) 37,090 (48,094) (27,155) - 792,834 - 32,344 825,178 462,631 9,172 273,444 8,326 753,573 18,286 18,286 18,286 71,394 (30,346) (24,302) - 161,154 - - 161,154 94,036 1,864 55,581 9,258 160,739 1,047 1,047 1,047 11,842 (8,832) (5,738) - 369,922 - - 369,922 215,855 4,280 127,584 42,301 390,020 (1,569) (1,569) (1,569) 23,209 (24,237) (14,359) - 567,319 - 9,618 576,937 331,039 6,563 195,665 5,995 539,262 10,524 10,524 10,524 48,526 (24,270) (18,156) - 236,689 - 51,582 288,271 138,112 2,738 81,632 2,373 224,855 13,396 13,396 13,396 29,251 (1,142) (4,882) - 109,483 - - 109,483 63,885 1,267 37,760 31,073 133,985 (3,968) (3,968) (3,968) 3,366 (10,668) (5,298) - 211,066 - - 211,066 123,160 2,442 72,795 36,980 235,377 (3,321) (3,321) (3,321) 10,818 (16,248) (8,918) - 570,843 - 292,841 863,684 333,096 6,604 196,880 5,271 541,851 64,195 64,195 64,195 102,433 29,057 (2,240) - 1,028,700 - 68,457 1,097,157 600,263 11,901 354,792 10,732 977,688 28,742 28,742 28,742 97,649 (34,372) (30,033) - 423,841 - 76,202 500,043 247,318 4,903 146,180 4,293 402,694 20,928 20,928 20,928 49,319 (5,097) (9,657) - 849,700 - 110,510 960,210 495,813 9,830 293,056 8,720 807,419 33,957 33,957 33,957 90,873 (18,199) (21,752) - 67,482 - 1,458 68,940 39,377 781 23,274 712 64,144 1,312 1,312 1,312 5,832 (2,827) (2,141) - 353,310 - 22,247 375,557 206,162 4,087 121,854 3,689 335,792 9,632 9,632 9,632 33,299 (12,044) (10,387)

App A - 23

Page 46: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

V103 ROWAN CO FISCAL COURT

V104 RUSSELL CO FISCAL COURT

V105 SCOTT CO FISCAL CT

V106 SHELBY CO FISCAL COURT

V107 SIMPSON CO FISCAL COURT

V108 SPENCER CO TREASURER

V109 TAYLOR COUNTY FISCAL COUR

V110 TODD COUNTY FISCAL COURT

V111 TRIGG COUNTY FISCAL COURT

V112 TRIMBLE CO FISCAL COURT

V113 UNION COUNTY FISCAL COURT

V114 WARREN COUNTY FISCAL COUR

V115 WASHINGTON CO FIS COURT

V116 WAYNE COUNTY FISCAL COURT

V117 WEBSTER CO FISCAL COURT

V119 CITY OF HIGHLAND HEIGHTS

V120 WOODFORD CO FISCAL COURT

V122 FAMILY HEALTH CENTER

V125 LOUISVILLE MEM COMM

V126 LOU & JEFF CO RIVERPORT

V127 LOU LABOR MANAGER COM

V129 T A R C

V130 ANCHORAGE BD OF EDUCATION

V136 MOUNTAIN ARTS CENTER

V137 FRANKLIN CO CONS DIST

V145 CITY OF WURTLAND

V147 HARDIN CO WATER DIST #2

V151 HOUSING AUTH OF HENDERSON

V156 JEFF CO BD OF ED

V158 BIG SANDY AREA COMM PRO

V159 CITY OF ERLANGER

V163 EAST BERNSTADT BD OF ED

V171 CITY OF ADAIRVILLE

V176 MADISON CO CONSERVAT DIST

V179 MARSHALL CO SEN CITIZENS

V189 CITY OF CENTRAL CITY

V196 CITY OF BUTLER

V197 CITY OF HAZARD

V198 MOUNTAIN WATER DISTRICT

V200 PULASKI COUNTY LIBRARY

V205 BARREN/METCALFE CO AMB SR

V206 SHELBYVLE MUN WATER&SEWER

V207 BELL CO PUBLIC LIBRARY

V208 CITY OF WALTON

V218 MURRAY TOURISM COMMISSION

V219 BELLEVUE BD OF EDUCATION

V224 PENNYROYAL AREA MUSEUM

V230 OWENSBORO RIVERPORT AUTH

V236 BIG SANDY AREA DEV DIST

V237 BLUE GRASS COMM ACTION

V247 HARDIN CO WATER DIST #1

V251 HENDERSON CO RIVER AUTH

V259 KENTON CO PUBLIC LIBRARY

V263 LAUREL CO BD OF EDUCATION

V271 RUSSELLVILLE ELEC PL BD

V281 HOUSING AUTH OF MAYSVILLE

V298 CITY OF PIKEVILLE

V300 HOUSING AUTH OF SOMERSET

V305 CITY OF CAVE CITY

V306 HOUSING AUTH OF SHELBYVLE

V308 NORTHERN KY AREA DEV.DIST

V319 CAMPBELL CO BD OF ED

V324 CHRISTIAN CO CONS DIST

V330 CITY OF OWENSBORO

V336 SANDY VALLEY TRANS SER IN

V337 FRANKFORT ELEC WATER BD

V347 CITY OF RADCLIFF

V359 CITY OF ELSMERE

V363 LONDON LAUREL CO COMM CTR

V373 PADUCAH MCCRACKEN CO TOUR

V376 CITY OF BEREA

V398 CITY OF ELKHORN CITY

V400 PULASKI CO SOIL CONS DIST

V405 MARY W WELDON MEM PUB LIB

V407 BELL/WHITLEY COMM ACTION

V419 DAYTON CITY SCHOOLS

V424 PENNYRILE ALLIED COMM SER

V430 OWENSBORO MUN UTILITIES

V436 APPALACHIAN RES & DEFENSE

V437 FKT/FKLN CO TOUR&CONV COM

V447 CITY OF ELIZABETHTOWN

V459 LUDLOW BD OF EDUCATION

V463 LONDON LAUREL TOURIST COM

V473 PADUCAH POWER SYSTEM

V476 KY RIVER FOOTHILLS DEV CO

V500 WEST PULASKI WATER DISTR

V505 CITY OF PARK CITY

V507 BELL CO SOLID WASTE OFFIC

V508 CITY OF UNION

V524 HOPKINSVL WATER ENV ATH

V530 AUDUBON AREA COMM SER INC

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 405,044 - 100,837 505,881 236,350 4,686 139,697 4,027 384,760 25,303 25,303 25,303 52,435 419 (7,643) - 333,630 - 31,412 365,042 194,678 3,860 115,067 3,456 317,061 11,065 11,065 11,065 33,413 (9,408) (9,219) - 469,796 - 123,113 592,909 274,133 5,435 162,030 4,654 446,252 30,513 30,513 30,513 61,982 1,649 (8,516) - 428,380 - 46,734 475,114 249,966 4,956 147,745 4,421 407,088 15,419 15,419 15,419 44,114 (10,871) (11,475) - 407,892 - 114,354 522,246 238,011 4,719 140,679 4,022 387,431 27,906 27,906 27,906 55,228 2,841 (6,972) - 177,625 - 14,625 192,250 103,647 2,055 61,262 1,846 168,810 5,494 5,494 5,494 17,392 (5,405) (5,027) - 372,383 - 78,616 450,999 217,291 4,308 128,433 3,741 353,773 20,595 20,595 20,595 45,539 (2,275) (7,824) - 235,806 - - 235,806 137,596 2,728 81,328 59,574 281,226 (7,158) (7,158) (7,158) 8,638 (21,592) (10,995) - 289,349 - 13,442 302,791 168,840 3,347 99,795 3,034 275,016 6,984 6,984 6,984 26,365 (10,766) (8,776) - 167,072 - 11,506 178,578 97,489 1,933 57,622 1,742 158,786 4,741 4,741 4,741 15,933 (5,509) (4,856) - 341,576 - 13,829 355,405 199,315 3,952 117,807 3,587 324,661 7,858 7,858 7,858 30,739 (13,094) (10,476) - 1,097,335 - - 1,097,335 640,312 12,695 378,464 62,486 1,093,957 7,236 7,236 7,236 80,740 (60,032) (39,040) - 226,565 - 36,123 262,688 132,204 2,621 78,141 2,307 215,273 10,315 10,315 10,315 25,491 (3,595) (5,423) - 503,319 - - 503,319 293,694 5,823 173,591 24,669 497,777 4,073 4,073 4,073 37,787 (26,783) (17,681) - 441,464 - - 441,464 257,601 5,107 152,258 115,548 530,514 (14,159) (14,159) (14,159) 15,413 (41,180) (20,809) - 37,189 - 3,267 40,456 21,701 430 12,826 386 35,343 1,189 1,189 1,189 3,680 (1,093) (1,041) - 458,669 - 65,930 524,599 267,640 5,306 158,192 4,690 435,828 19,518 19,518 19,518 50,242 (8,638) (11,386) - 2,377,396 - - 2,377,396 1,387,248 27,503 819,949 164,546 2,399,246 10,170 10,170 10,170 169,418 (135,554) (86,228) - 15,549 - - 15,549 9,073 180 5,363 28,417 43,033 (5,095) (5,095) (5,095) (4,053) (6,036) (2,108) - 19,382 - - 19,382 11,310 224 6,685 98,774 116,993 (18,313) (18,313) (18,313) (17,014) (19,457) (6,203) - 9,028 - - 9,028 5,268 104 3,114 200 8,686 119 119 119 724 (435) (304)

- 4,633,838 - - 4,633,838 2,703,917 53,607 1,598,182 168,186 4,523,892 48,622 48,622 48,622 359,016 (235,482) (159,457) - 118,653 - - 118,653 69,236 1,373 40,923 7,491 119,023 644 644 644 8,591 (6,629) (4,263) - 18,318 - - 18,318 10,689 212 6,318 1,466 18,685 40 40 40 1,267 (1,082) (676) - 12,393 - 14,628 27,021 7,231 143 4,274 92 11,740 2,960 2,960 2,960 3,790 2,193 420 - 9,751 - - 9,751 5,690 113 3,363 5,346 14,512 (840) (840) (840) (187) (1,436) (617) - 474,271 - 55,718 529,989 276,744 5,487 163,573 4,883 450,687 17,824 17,824 17,824 49,593 (11,285) (12,479) - 152,126 - - 152,126 88,768 1,760 52,467 53,187 196,182 (7,403) (7,403) (7,403) 2,787 (16,708) (7,925) - 27,457,893 - - 27,457,893 16,022,127 317,657 9,470,045 894,487 26,704,316 307,392 307,392 307,392 2,146,639 (1,376,122) (939,101) - 300,398 - 12,426 312,824 175,287 3,475 103,605 3,154 285,521 6,961 6,961 6,961 27,083 (11,466) (9,199) - 324,942 - - 324,942 189,609 3,759 112,071 27,925 333,364 364 364 364 22,130 (19,551) (12,093) - 44,962 - - 44,962 26,236 520 15,507 20,121 62,384 (3,019) (3,019) (3,019) (7) (5,767) (2,591) - 21,314 - - 21,314 12,437 247 7,351 8,007 28,042 (1,142) (1,142) (1,142) 286 (2,445) (1,142) - 5,209 - 548 5,757 3,039 60 1,797 54 4,950 184 184 184 533 (136) (141) - 12,173 - 5,918 18,091 7,103 141 4,198 114 11,556 1,307 1,307 1,307 2,122 558 (66) - 192,812 - - 192,812 112,509 2,231 66,500 19,904 201,144 (414) (414) (414) 12,502 (12,229) (7,363) - 5,117 - - 5,117 2,986 59 1,765 1,000 5,810 (100) (100) (100) 243 (414) (222) - 511,510 - - 511,510 298,474 5,917 176,417 292,082 772,890 (46,273) (46,273) (46,273) (12,010) (77,510) (33,042) - 289,771 - 152,277 442,048 169,086 3,352 99,940 2,666 275,044 33,273 33,273 33,273 52,683 15,434 (932) - 79,985 - 2,893 82,878 46,672 925 27,586 841 76,024 1,774 1,774 1,774 7,132 (3,131) (2,472) - 22,109 - 9,020 31,129 12,901 256 7,625 210 20,992 2,047 2,047 2,047 3,528 687 (218) - 179,256 - 48,946 228,202 104,599 2,074 61,824 1,771 170,268 12,016 12,016 12,016 24,023 1,001 (3,138) - 35,126 - 2,237 37,363 20,496 406 12,115 367 33,384 962 962 962 3,315 (1,193) (1,031) - 43,370 - - 43,370 25,307 502 14,958 1,878 42,645 398 398 398 3,303 (2,261) (1,510) - 11,003 - - 11,003 6,420 127 3,795 2,263 12,605 (237) (237) (237) 500 (910) (484) - 134,202 - - 134,202 78,309 1,553 46,285 9,848 135,995 469 469 469 9,458 (7,757) (4,899) - 16,928 - 5,812 22,740 9,878 196 5,838 164 16,076 1,360 1,360 1,360 2,494 319 (229) - 335,226 - - 335,226 195,609 3,878 115,617 48,419 363,523 (3,327) (3,327) (3,327) 19,128 (23,863) (13,583) - 353,225 - - 353,225 206,112 4,086 121,825 57,428 389,451 (4,715) (4,715) (4,715) 18,945 (26,352) (14,673) - 710,321 - - 710,321 414,484 8,217 244,985 137,996 805,682 (13,733) (13,733) (13,733) 33,847 (57,233) (30,778) - 506,273 - 402,857 909,130 295,418 5,857 174,610 4,291 480,176 84,030 84,030 84,030 117,943 52,803 6,115 - 106,586 - 6,125 112,711 62,195 1,233 36,761 1,115 101,304 2,795 2,795 2,795 9,934 (3,744) (3,166) - 699,613 - 63,411 763,024 408,235 8,094 241,292 7,254 664,875 22,738 22,738 22,738 69,601 (20,193) (19,471) - 1,451,382 - - 1,451,382 846,904 16,791 500,572 204,721 1,568,988 (13,476) (13,476) (13,476) 83,743 (102,394) (58,528) - 159,785 - 50,321 210,106 93,237 1,849 55,109 1,560 151,755 11,978 11,978 11,978 22,681 2,156 (2,419) - 48,930 - - 48,930 28,551 566 16,876 17,755 63,748 (2,503) (2,503) (2,503) 775 (5,496) (2,586) - 341,463 - 115,112 456,575 199,249 3,950 117,768 3,314 324,281 27,030 27,030 27,030 49,903 6,038 (4,739) - 74,237 - 2,891 77,128 43,318 859 25,604 780 70,561 1,686 1,686 1,686 6,659 (2,868) (2,283) - 84,633 - 68,086 152,719 49,385 979 29,190 715 80,269 14,187 14,187 14,187 19,856 8,967 1,064 - 14,173 - - 14,173 8,270 164 4,888 18,196 31,518 (3,189) (3,189) (3,189) (2,240) (4,051) (1,486) - 442,425 - - 442,425 258,162 5,118 152,590 43,541 459,411 (546) (546) (546) 29,089 (27,660) (16,776) - 1,082,130 - - 1,082,130 631,440 12,519 373,220 70,316 1,087,495 5,494 5,494 5,494 77,980 (60,838) (38,990) - 8,124 - - 8,124 4,740 94 2,802 14,065 21,701 (2,514) (2,514) (2,514) (1,970) (3,006) (1,057) - 1,425,990 - - 1,425,990 832,087 16,497 491,815 85,086 1,425,485 8,670 8,670 8,670 104,189 (78,744) (50,952) - 298,749 - 55,468 354,217 174,325 3,456 103,037 3,021 283,839 15,084 15,084 15,084 35,096 (3,261) (6,707) - 1,705,349 - 42,137 1,747,486 995,098 19,729 588,164 17,983 1,620,974 34,141 34,141 34,141 148,372 (70,455) (53,826)

- 340,062 - - 340,062 198,432 3,934 117,285 22,745 342,396 1,604 1,604 1,604 24,383 (19,240) (12,289) - 64,826 - - 64,826 37,827 750 22,358 13,672 74,607 (1,457) (1,457) (1,457) 2,886 (5,426) (2,870) - 97,484 - 5,484 102,968 56,883 1,128 33,622 1,019 92,652 2,534 2,534 2,534 9,064 (3,447) (2,903) - 41,395 - 10,225 51,620 24,155 479 14,277 411 39,322 2,571 2,571 2,571 5,344 27 (785) - 889,229 - 98,500 987,729 518,879 10,287 306,690 9,171 845,027 32,289 32,289 32,289 91,854 (22,285) (23,735) - 23,453 - 19,623 43,076 13,685 271 8,089 196 22,241 4,075 4,075 4,075 5,646 2,628 338 - 14,379 - 2,355 16,734 8,390 166 4,959 146 13,661 666 666 666 1,629 (216) (341) - 34,477 - 2,489 36,966 20,118 399 11,891 360 32,768 1,000 1,000 1,000 3,310 (1,115) (995) - 379,801 - 47,317 427,118 221,620 4,394 130,991 3,904 360,909 14,785 14,785 14,785 40,225 (8,528) (9,841) - 165,976 - 7,233 173,209 96,850 1,920 57,244 1,742 157,756 3,916 3,916 3,916 15,034 (6,265) (5,062) - 500,794 - 77,479 578,273 292,221 5,794 172,721 5,106 475,842 22,351 22,351 22,351 55,896 (8,394) (12,121) - 2,645,931 - 122,611 2,768,542 1,543,942 30,610 912,565 27,749 2,514,866 63,805 63,805 63,805 241,041 (98,505) (80,274) - 202,414 - 74,643 277,057 118,112 2,342 69,811 1,947 192,212 17,236 17,236 17,236 30,795 4,789 (2,447) - 20,290 - - 20,290 11,839 235 6,998 1,171 20,243 131 131 131 1,490 (1,113) (723) - 1,075,006 - 55,836 1,130,842 627,283 12,436 370,763 11,258 1,021,740 27,063 27,063 27,063 99,072 (38,884) (32,273) - 113,621 - - 113,621 66,300 1,314 39,187 35,433 142,234 (4,719) (4,719) (4,719) 2,892 (11,670) (5,677) - 21,935 - - 21,935 12,799 254 7,565 5,739 26,357 (703) (703) (703) 766 (2,045) (1,034) - 776,094 - 76,762 852,856 452,863 8,978 267,670 8,029 737,540 26,438 26,438 26,438 78,424 (21,188) (21,236) - 1,049,483 - 307,844 1,357,327 612,390 12,141 361,960 10,310 996,801 74,378 74,378 74,378 144,677 9,882 (17,168) - 47,891 - - 47,891 27,945 554 16,517 14,238 59,254 (1,858) (1,858) (1,858) 1,350 (4,788) (2,354) - 3,720 - 1,927 5,647 2,170 43 1,283 35 3,531 421 421 421 670 193 (14) - 27,413 - - 27,413 15,996 317 9,455 5,649 31,417 (591) (591) (591) 1,245 (2,269) (1,206) - 11,457 - - 11,457 6,685 133 3,951 11,227 21,996 (1,921) (1,921) (1,921) (1,153) (2,619) (1,005) - 461,736 - - 461,736 269,430 5,342 159,250 95,953 529,975 (10,107) (10,107) (10,107) 20,822 (38,380) (20,360) - 1,984,319 - 266,931 2,251,250 1,157,881 22,956 684,379 20,340 1,885,556 80,975 80,975 80,975 213,893 (40,828) (50,297)

App A - 24

Page 47: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

V537 CAPITAL COMMUNITY E I D A

V547 ELIZABETHTOWN TOUR/CON BU

V559 BEECHWOOD BOARD OF EDUC

V563 LONDON-LAUREL CO IDA

V576 SOUTHERN MADISON WATER DT

V607 PINEVILLE UTILITY COMM

V619 SOUTHGATE BD OF ED

V624 HOPKINSVL ELECTRIC SYSTEM

V630 CITY OF WHITESVILLE

V637 FARMDALE WATER DISTRICT

V647 CITY OF VINE GROVE

V659 KENTON CO BD OF ED

V663 LAUREL CO CONSERV DIST

V673 PADUCAH-MCCRACKEN CO JOIN

V676 MADISON CO UTILITIES DIST

V707 BELL CO CONSERVATION DIST

V708 HEBRON FIRE PROTECTION DI

V719 SILVER GROVE BD OF ED

V724 PENNYRILE AREA DEVP DIST

V730 GREEN RIV AREA DEL DIST

V737 KY ASSOC OF CO (KACO)

V756 JEFF CO MED CENTER LAUNDR

V759 ERLANGER/ELSMERE BD OF ED

V773 MCCRACKEN CO PUB LIBRARY

V808 POINT PLEASANT FIRE DIST

V819 NEWPORT BD OF ED

V830 REGIONAL WTR RESOURCE AGY

V856 KYIANA REG PLANNING DEV

V859 COVINGTON BD OF ED

V873 PADUCAH-MCRACKEN CO RIV

V919 CITY OF WILDER

V930 OWENSBORO METRO PLAN COMM

V937 HOUSING AUTH OF FRANKFORT

V959 CITY OF COVINGTON

W001 ADAIR COUNTY ATTORNEY

W003 ANDERSON COUNTY ATTORNEY

W004 BALLARD COUNTY ATTORNEY

W010 BOYD COUNTY ATTORNEY

W011 BOYLE COUNTY ATTORNEY

W013 BREATHITT CO ATTORNEY

W015 BULLITT COUNTY ATTORNEY

W016 BUTLER COUNTY ATTORNEY

W017 CALDWELL COUNTY ATTORNEY

W018 CALLOWAY COUNTY ATTORNEY

W019 CAMPBELL COUNTY ATTORNEY

W020 CARLISLE COUNTY ATTORNEY

W021 CARROLL COUNTY ATTORNEY

W022 CHILD SUPPORT ENCORCEMENT

W024 CHRISTIAN COUNTY ATTORNEY

W026 CLAY COUNTY ATTORNEY

W027 CLINTON CO ATTORNEY

W029 CUMBERLAND CO ATTORNEY

W031 EDMONSON COUNTY ATTORNEY

W032 ELLIOTT COUNTY ATTORNEY

W033 ESTILL COUNTY ATTORNEY

W035 FLEMING COUNTY ATTORNEY

W039 GALLATIN COUNTY ATTORNEY

W041 GRANT COUNTY CHILD SUPPOR

W043 GRAYSON COUNTY ATTORNEY

W044 GREEN COUNTY ATTORNEY

W045 GREENUP CO ATTY/CHILD SUP

W047 HARDIN COUNTY ATTORNEY

W048 HARLAN COUNTY ATTORNEY

W050 HART COUNTY ATTORNEY

W051 HENDERSON CO ATTORNEY

W052 HENRY COUNTY ATTORNEY

W055 JACKSON COUNTY ATTORNEY

W056 JEFFERSON CO ATTORNEY

W058 JOHNSON CO ATTORNEY

W060 KNOTT COUNTY ATTORNEY

W061 KNOX COUNTY ATTORNEY

W063 LAUREL COUNTY ATTORNEY

W064 LAWRENCE COUNTY ATTORNEY

W066 LESLIE COUNTY ATTORNEY

W067 LETCHER COUNTY ATTORNEY

W069 LINCOLN COUNTY ATTORNEY

W070 LIVINGSTON CO ATTORNEY

W071 LOGAN COUNTY ATTORNEY

W073 MCCRACKEN COUNTY ATTORNEY

W076 MADISON COUNTY ATTORNEY

W077 MAGOFFIN CO ATTORNEY

W079 MARSHALL COUNTY ATTORNEY

W080 MARTIN COUNTY ATTORNEY

W082 MEADE COUNTY ATTORNEY

W083 MENIFEE COUNTY ATTORNEY

W084 MERCER COUNTY ATTORNEY

W085 METCALFE COUNTY ATTORNEY

W087 MONTGOMERY CO ATTORNEY

W090 NELSON COUNTY ATTORNEY

W091 NICHOLAS COUNTY ATTORNEY

W092 OHIO COUNTY ATTORNEY

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 16,159 - 69 16,228 9,429 187 5,573 171 15,360 261 261 261 1,343 (730) (529) - 39,796 - 7,694 47,490 23,221 460 13,725 402 37,808 2,067 2,067 2,067 4,733 (377) (876) - 177,735 - 47,580 225,315 103,711 2,056 61,300 1,758 168,825 11,734 11,734 11,734 23,640 813 (3,165) - 11,159 - 1,629 12,788 6,511 129 3,849 114 10,603 480 480 480 1,227 (205) (276) - 47,203 - - 47,203 27,544 546 16,280 7,936 52,306 (680) (680) (680) 2,482 (3,571) (1,976) - 162,842 - 64,888 227,730 95,021 1,884 56,163 1,554 154,622 14,782 14,782 14,782 25,690 4,767 (1,695) - 25,187 - - 25,187 14,697 291 8,687 5,385 29,060 (580) (580) (580) 1,107 (2,122) (1,119) - 477,338 - - 477,338 278,534 5,522 164,631 76,644 525,331 (6,191) (6,191) (6,191) 25,783 (35,430) (19,775) - 23,984 - - 23,984 13,995 277 8,272 1,015 23,559 224 224 224 1,831 (1,246) (834) - 21,726 - 9,042 30,768 12,677 251 7,493 206 20,627 2,045 2,045 2,045 3,500 708 (204) - 71,180 - - 71,180 41,535 823 24,550 9,584 76,492 (574) (574) (574) 4,193 (4,935) (2,844) - 2,650,824 - 185,040 2,835,864 1,546,797 30,667 914,252 27,632 2,519,348 75,698 75,698 75,698 253,262 (86,941) (76,901) - 7,390 - - 7,390 4,312 85 2,549 546 7,492 25 25 25 520 (428) (270) - 207,254 - - 207,254 120,936 2,398 71,481 44,122 238,937 (4,735) (4,735) (4,735) 9,147 (17,426) (9,198) - 84,304 - 19,703 104,007 49,193 975 29,076 842 80,086 5,023 5,023 5,023 10,670 (155) (1,664) - 1,972 - 540 2,512 1,150 23 680 19 1,872 132 132 132 264 12 (34) - 9,808 - 965 10,773 5,723 113 3,383 101 9,320 333 333 333 990 (269) (268) - 31,661 - 17,354 49,015 18,475 366 10,920 290 30,051 3,771 3,771 3,771 5,892 1,821 (62) - 263,723 - - 263,723 153,886 3,051 90,956 19,090 266,983 970 970 970 18,635 (15,195) (9,613) - 332,974 - - 332,974 194,295 3,852 114,841 107,444 420,432 (14,510) (14,510) (14,510) 7,794 (34,881) (16,841) - 519,410 - - 519,410 303,084 6,009 179,141 14,056 502,290 6,356 6,356 6,356 41,148 (25,492) (17,603)

- 311,184 - - 311,184 181,581 3,600 107,326 48,306 340,813 (3,722) (3,722) (3,722) 17,122 (22,785) (12,798) - 515,885 - 6,414 522,299 301,027 5,968 177,926 5,458 490,379 9,129 9,129 9,129 43,685 (22,509) (16,641) - 155,736 - - 155,736 90,874 1,802 53,712 25,851 172,239 (2,180) (2,180) (2,180) 8,252 (11,719) (6,499) - 5,095 - - 5,095 2,973 59 1,757 210 4,999 49 49 49 390 (264) (177) - 423,728 - - 423,728 247,252 4,902 146,141 249,518 647,813 (39,760) (39,760) (39,760) (11,377) (65,633) (27,799) - 636,808 - 52,204 689,012 371,587 7,367 219,631 6,617 605,202 19,653 19,653 19,653 62,309 (19,422) (18,035) - 607,990 - - 607,990 354,772 7,034 209,692 222,722 794,220 (31,504) (31,504) (31,504) 9,222 (68,690) (32,249) - 1,248,496 - 113,551 1,362,047 728,517 14,443 430,598 12,944 1,186,502 40,651 40,651 40,651 124,280 (35,962) (34,725) - 83,378 - - 83,378 48,652 965 28,757 63,253 141,627 (10,496) (10,496) (10,496) (4,911) (15,581) (6,269) - 30,970 - - 30,970 18,071 358 10,681 3,977 33,087 (214) (214) (214) 1,860 (2,112) (1,227) - 81,357 - - 81,357 47,473 941 28,060 46,139 122,613 (7,300) (7,300) (7,300) (1,850) (12,268) (5,238) - 89,257 - - 89,257 52,083 1,033 30,784 30,086 113,986 (4,132) (4,132) (4,132) 1,847 (9,592) (4,587) - 847,622 - - 847,622 494,601 9,806 292,339 62,886 859,632 2,830 2,830 2,830 59,607 (49,125) (30,981) - 20,105 - - 20,105 11,732 233 6,934 4,075 22,974 (421) (421) (421) 926 (1,651) (881) - 10,304 - - 10,304 6,013 119 3,554 10,812 20,498 (1,862) (1,862) (1,862) (1,172) (2,490) (944) - 12,393 - - 12,393 7,231 143 4,274 823 12,471 60 60 60 890 (700) (447) - 30,906 - 5,880 36,786 18,034 358 10,659 313 29,364 1,587 1,587 1,587 3,657 (311) (686) - 10,673 - - 10,673 6,228 123 3,681 23,244 33,276 (4,204) (4,204) (4,204) (3,489) (4,847) (1,658) - 13,485 - - 13,485 7,869 156 4,651 4,582 17,258 (632) (632) (632) 272 (1,456) (695) - 67,521 - 2,063 69,584 39,400 781 23,288 711 64,180 1,426 1,426 1,426 5,949 (2,715) (2,109) - 8,386 - - 8,386 4,893 97 2,892 4,289 12,171 (665) (665) (665) (103) (1,177) (513) - 15,364 - - 15,364 8,965 178 5,299 7,675 22,117 (1,182) (1,182) (1,182) (153) (2,121) (930) - 30,629 - - 30,629 17,873 354 10,564 17,814 46,605 (2,832) (2,832) (2,832) (780) (4,702) (1,997) - 87,874 - - 87,874 51,276 1,017 30,307 9,337 91,937 (239) (239) (239) 5,647 (5,623) (3,370) - 5,021 - - 5,021 2,930 58 1,732 517 5,237 (11) (11) (11) 326 (318) (191) - 3,142 - 12,413 15,555 1,833 36 1,084 - 2,953 2,398 2,398 2,398 2,608 2,200 599 - 15,254 - - 15,254 8,901 176 5,261 1,967 16,305 (107) (107) (107) 915 (1,042) (605) - 64,227 - - 64,227 37,477 743 22,151 11,112 71,483 (983) (983) (983) 3,319 (4,918) (2,706) - 22,970 - 64 23,034 13,404 266 7,922 244 21,836 364 364 364 1,903 (1,044) (753) - 11,893 - - 11,893 6,940 138 4,102 638 11,818 86 86 86 883 (644) (421) - 10,684 - 611 11,295 6,234 124 3,685 112 10,155 279 279 279 995 (376) (317) - 3,620 - - 3,620 2,113 42 1,249 970 4,374 (120) (120) (120) 122 (342) (172) - 9,212 - - 9,212 5,375 107 3,177 981 9,640 (26) (26) (26) 591 (590) (354) - 16,793 - - 16,793 9,799 194 5,792 3,976 19,761 (460) (460) (460) 665 (1,488) (768) - 33,019 - - 33,019 19,267 382 11,388 693 31,730 442 442 442 2,654 (1,582) (1,107) - 10,670 - 682 11,352 6,226 123 3,680 111 10,140 293 293 293 1,008 (362) (313) - 15,758 - - 15,758 9,195 182 5,435 1,855 16,667 (77) (77) (77) 978 (1,043) (614) - 22,555 - 4,436 26,991 13,161 261 7,779 228 21,429 1,186 1,186 1,186 2,697 (199) (492) - 11,616 - 227 11,843 6,778 134 4,006 123 11,041 221 221 221 999 (491) (370) - 21,907 - - 21,907 12,783 253 7,555 7,530 28,121 (1,042) (1,042) (1,042) 426 (2,382) (1,134) - 87,084 - - 87,084 50,815 1,007 30,035 42,316 124,173 (6,479) (6,479) (6,479) (646) (11,801) (5,207) - 50,033 - - 50,033 29,195 579 17,256 2,430 49,460 409 409 409 3,760 (2,658) (1,756) - 27,271 - 3,332 30,603 15,913 315 9,406 280 25,914 1,049 1,049 1,049 2,876 (625) (710) - 41,327 - 9,524 50,851 24,115 478 14,254 413 39,260 2,437 2,437 2,437 5,205 (102) (823) - 6,865 - 7,752 14,617 4,006 79 2,368 52 6,505 1,573 1,573 1,573 2,033 1,148 213

- 8,549 - - 8,549 4,989 99 2,949 14,584 22,621 (2,605) (2,605) (2,605) (2,032) (3,123) (1,100) - 817,535 - - 817,535 477,044 9,458 281,963 347,264 1,115,729 (51,382) (51,382) (51,382) 3,380 (101,363) (46,061) - 20,786 - - 20,786 12,129 240 7,169 2,104 21,642 (37) (37) (37) 1,356 (1,310) (791) - 17,300 - - 17,300 10,095 200 5,967 1,761 18,023 (33) (33) (33) 1,126 (1,092) (659) - 31,977 - - 31,977 18,659 370 11,029 2,172 32,230 145 145 145 2,287 (1,815) (1,157) - 53,511 - - 53,511 31,225 619 18,456 34,353 84,653 (5,557) (5,557) (5,557) (1,973) (8,823) (3,671) - 16,712 - 4,338 21,050 9,752 193 5,764 165 15,874 1,078 1,078 1,078 2,197 51 (305) - 13,038 - - 13,038 7,608 151 4,497 7,787 20,043 (1,244) (1,244) (1,244) (370) (2,040) (862) - 23,960 - 4,480 28,440 13,981 277 8,264 242 22,764 1,216 1,216 1,216 2,821 (255) (536) - 20,967 - - 20,967 12,235 243 7,231 12,133 31,842 (1,927) (1,927) (1,927) (523) (3,208) (1,363) - 9,226 - - 9,226 5,384 107 3,182 5,330 14,003 (847) (847) (847) (229) (1,410) (599) - 2,152 - - 2,152 1,256 25 742 9,804 11,827 (1,814) (1,814) (1,814) (1,669) (1,941) (623) - 4,631 - - 4,631 2,702 54 1,597 1,649 6,002 (231) (231) (231) 79 (515) (243) - 2,390 - - 2,390 1,395 28 824 622 2,869 (76) (76) (76) 84 (222) (113) - 4,627 - - 4,627 2,700 54 1,596 435 4,785 (2) (2) (2) 308 (286) (175) - 5,769 - - 5,769 3,366 67 1,990 807 6,230 (52) (52) (52) 334 (406) (232) - 18,953 - 677 19,630 11,059 219 6,537 199 18,014 419 419 419 1,688 (743) (587) - 14,762 - 3,672 18,434 8,614 171 5,091 147 14,023 922 922 922 1,911 15 (279) - 6,358 - 4 6,362 3,710 74 2,193 67 6,044 98 98 98 524 (292) (210) - 17,761 - - 17,761 10,364 205 6,126 2,128 18,823 (93) (93) (93) 1,096 (1,182) (694) - 12,552 - - 12,552 7,325 145 4,329 1,716 13,515 (106) (106) (106) 735 (875) (503) - 2,408 - - 2,408 1,405 28 830 4,407 6,670 (790) (790) (790) (629) (936) (326) - 36,565 - - 36,565 21,336 423 12,611 1,363 35,733 377 377 377 2,826 (1,865) (1,260) - 18,634 - 66,514 85,148 10,873 216 6,427 19 17,535 12,878 12,878 12,878 14,126 11,705 3,151 - 14,694 - - 14,694 8,574 170 5,068 15,558 29,370 (2,682) (2,682) (2,682) (1,698) (3,576) (1,354)

App A - 25

Page 48: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix A: Collective OPEB Amounts

for CERS Non-Hazardous System

W095 OWSLEY COUNTY ATTORNEY

W096 PENDLETON COUNTY ATTORNEY

W097 PERRY COUNTY ATTORNEY

W098 PIKE COUNTY ATTORNEY

W099 POWELL COUNTY ATTORNEY

W103 ROWAN COUNTY ATTORNEY

W104 RUSSELL COUNTY ATTORNEY

W105 SCOTT COUNTY ATTORNEY

W106 SHELBY COUNTY ATTORNEY

W107 SIMPSON COUNTY ATTORNEY

W109 TAYLOR COUNTY ATTORNEY

W110 TODD COUNTY ATTORNEY

W113 UNION COUNTY ATTORNEY

W114 WARREN CO ATTY/CHILD SUPP

W115 WASHINGTON CO ATTORNEY

W118 WHITLEY COUNTY ATTORNEY

W119 WOLFE COUNTY ATTORNEY

W120 WOODFORD COUNTY ATTORNEY

X030 OWENSBORO DAVIESS CO TOUR

X034 FAYETTE CO ATTORNEY OFF

X059 KENTON COUNTY ATTORNEY

X105 GEORGETOWN WATER & SEWER

X956 LOU FIREFIGHTERS PENS FUN

TOTAL

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 8,453 - - 8,453 4,933 98 2,916 930 8,877 (29) (29) (29) 537 (547) (326) - 8,652 - - 8,652 5,049 100 2,984 880 9,013 (16) (16) (16) 564 (546) (329) - 39,044 - 36,007 75,051 22,783 452 13,466 317 37,018 7,416 7,416 7,416 10,031 5,005 751 - 95,931 - 22,705 118,636 55,977 1,110 33,086 957 91,130 5,770 5,770 5,770 12,195 (123) (1,877) - 18,013 - - 18,013 10,511 208 6,213 1,839 18,771 (35) (35) (35) 1,172 (1,139) (687) - 443 - 273 716 259 5 153 4 421 58 58 58 88 31 0 - 19,701 - - 19,701 11,496 228 6,795 2,382 20,901 (108) (108) (108) 1,212 (1,315) (772) - 5,368 - - 5,368 3,133 62 1,852 2,999 8,046 (473) (473) (473) (114) (801) (343) - 7,531 - - 7,531 4,395 87 2,598 2,597 9,677 (360) (360) (360) 145 (820) (390) - 2,081 - 495 2,576 1,215 24 718 21 1,978 126 126 126 266 (2) (41) - 19,552 - 354 19,906 11,409 226 6,743 206 18,584 367 367 367 1,677 (832) (624) - 7,102 - - 7,102 4,144 82 2,450 5,153 11,829 (849) (849) (849) (374) (1,283) (521) - 1,117 - - 1,117 652 13 385 104 1,154 (0) (0) (0) 75 (69) (42) - 80,726 - - 80,726 47,105 934 27,842 12,342 88,223 (930) (930) (930) 4,477 (5,875) (3,309) - 8,975 - - 8,975 5,237 104 3,095 3,911 12,347 (583) (583) (583) 18 (1,131) (511) - - - - - - - - 20,300 20,300 (3,833) (3,833) (3,833) (3,833) (3,823) (1,146) - 14,609 - 1,155 15,764 8,525 169 5,039 151 13,884 443 443 443 1,422 (454) (417) - 24,112 - - 24,112 14,070 279 8,316 3,235 25,900 (192) (192) (192) 1,423 (1,670) (963) - 43,239 - 74,079 117,318 25,230 500 14,913 260 40,903 14,687 14,687 14,687 17,583 12,002 2,768 - 267,786 - - 267,786 156,257 3,098 92,358 49,096 300,809 (4,625) (4,625) (4,625) 13,313 (21,025) (11,438) - 160,002 - - 160,002 93,363 1,851 55,184 2,588 152,986 2,286 2,286 2,286 13,004 (7,525) (5,324)

- 437,188 - 47,901 485,089 255,106 5,058 150,783 4,510 415,457 15,775 15,775 15,775 45,060 (11,056) (11,699) - 23,155 - - 23,155 13,511 268 7,986 1,935 23,700 37 37 37 1,588 (1,383) (858)

- 354,589,691 - 19,878,606 374,468,297 206,908,647 4,102,134 122,295,751 30,495,199 363,801,731 4,146,110 4,146,110 4,146,112 27,898,056 (17,595,086) (12,074,711)

App A - 26

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APPENDIX B

COLLECTIVE OPEB AMOUNTS – CERS HAZARDOUS SYSTEM

Page 50: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.97% 4.97% 6.97% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

39932 JEFFERSON CO SHERIFF 1.233556% 1.361364% 642,455 (54,114) 588,341 8,794,754 12,225,141 6,048,639 5,989,652 12,268,989 1,475,971 (172,928) 1,303,043 - 1,303,043 (35,017) 39934 KENTON CO SHERIFF 0.275063% 0.279358% 143,257 (12,066) 131,191 1,961,088 2,726,008 1,348,749 1,335,595 2,735,786 329,118 (7,932) 321,186 - 321,186 (7,808) 39936 CAMPBELL CO SHERIFF 0.030621% 0.030088% 15,948 (1,343) 14,605 218,315 303,469 150,148 148,683 304,557 36,639 396 37,035 - 37,035 (869) 39938 FAYETTE CO SHERIFF 0.360658% 0.354832% 187,836 (15,821) 172,015 2,571,345 3,574,296 1,768,456 1,751,210 3,587,117 431,534 4,097 435,631 - 435,631 (10,238) 39940 DAVIESS CO SHERIFF 0.351386% 0.351143% 183,007 (15,415) 167,592 2,505,240 3,482,406 1,722,992 1,706,189 3,494,897 420,440 (2,883) 417,557 - 417,557 (9,975) 39944 HARDIN COUNTY SHERIFF 0.209436% 0.205964% 109,078 (9,188) 99,890 1,493,194 2,075,613 1,026,952 1,016,937 2,083,057 250,594 2,492 253,086 - 253,086 (5,945) 39946 WARREN COUNTY SHERIFF 0.400702% 0.397604% 208,692 (17,578) 191,114 2,856,843 3,971,152 1,964,809 1,945,648 3,985,395 479,447 282 479,729 - 479,729 (11,375) 39948 BOONE COUNTY SHERIFF 1.559309% 1.547436% 812,112 (68,404) 743,708 11,117,241 15,453,512 7,645,942 7,571,377 15,508,939 1,865,741 865 1,866,606 - 1,866,606 (44,265) 39952 MADISON COUNTY SHERIFF 0.157926% 0.163373% 82,250 (6,928) 75,322 1,125,948 1,565,124 774,377 766,825 1,570,737 188,961 (8,327) 180,634 - 180,634 (4,483) 39962 BULLITT CO SHERIFF 0.285000% 0.302020% 148,432 (12,502) 135,930 2,031,934 2,824,489 1,397,474 1,383,845 2,834,620 341,008 (24,125) 316,883 - 316,883 (8,090) A156 CITY OF ANCHORAGE 0.058402% 0.058008% 30,417 (2,562) 27,855 416,383 578,792 286,369 283,577 580,868 69,879 (32) 69,847 - 69,847 (1,658) AB19 BELLEVUE/DAYTON FIRE 0.185658% 0.194366% 96,693 (8,144) 88,549 1,323,666 1,839,961 910,359 901,481 1,846,561 222,143 (12,705) 209,438 - 209,438 (5,270) AC19 CAMPBELL CO FIRE DIST 1 0.081857% 0.075312% 42,632 (3,591) 39,041 583,607 811,243 401,379 397,465 814,152 97,943 7,539 105,482 - 105,482 (2,324) AD19 SOUTHERN CAMPBELL F DIST 0.079704% 0.072182% 41,511 (3,496) 38,015 568,257 789,905 390,822 387,011 792,739 95,367 8,795 104,162 - 104,162 (2,263) AS02 ALLEN CO AMBULANCE SVC 0.126491% 0.126587% 65,879 (5,549) 60,330 901,830 1,253,587 620,238 614,189 1,258,084 151,349 (1,270) 150,079 - 150,079 (3,591) AS20 WOODFORD CO FIRE DISTRICT 0.038006% 0.044957% 19,794 (1,667) 18,127 270,967 376,658 186,359 184,542 378,009 45,475 (9,141) 36,334 - 36,334 (1,079) B008 BURLINGTON FIRE PRO DIST 0.239859% 0.253797% 124,922 (10,522) 114,400 1,710,097 2,377,120 1,176,129 1,164,659 2,385,646 286,996 (19,815) 267,181 - 267,181 (6,809) B015 CITY OF HILLVIEW 0.112644% 0.109295% 58,667 (4,941) 53,726 803,106 1,116,357 552,340 546,954 1,120,361 134,781 3,215 137,996 - 137,996 (3,198) B045 CITY OF BELLEFONTE 0.029534% 0.025277% 15,382 (1,296) 14,086 210,565 292,696 144,818 143,405 293,746 35,338 5,119 40,457 - 40,457 (838) B256 BUECHEL FIRE PROTECT DIST 0.131699% 0.127645% 68,591 (5,777) 62,814 938,960 1,305,201 645,775 639,477 1,309,883 157,580 3,934 161,514 - 161,514 (3,739) B259 CITY OF LUDLOW 0.147756% 0.131672% 76,954 (6,482) 70,472 1,053,440 1,464,334 724,509 717,444 1,469,586 176,793 19,011 195,804 - 195,804 (4,194) B456 ANCHORAGE MIDDLETOWN FIRE AND EMS 0.411733% 0.183709% 214,437 (18,062) 196,375 2,935,489 4,080,475 2,018,898 1,999,210 4,095,110 492,646 284,800 777,446 - 777,446 (11,688) B656 LOUISVILLE AIRPORT AUTHOR 0.368449% 0.414223% 191,894 (16,163) 175,731 2,626,892 3,651,509 1,806,659 1,789,040 3,664,606 440,856 (61,268) 379,588 - 379,588 (10,459) B956 LAKE DREAMLAND FIRE DIST 0.027224% 0.032179% 14,179 (1,194) 12,985 194,096 269,803 133,491 132,189 270,771 32,574 (6,517) 26,057 - 26,057 (773) C106 CITY OF SIMPSONVILLE 0.016264% 0.000000% 8,470 (713) 7,757 115,956 161,184 79,749 78,971 161,762 19,460 20,433 39,893 - 39,893 (462) C156 FAIRDALE FIRE DISTRICT 0.149135% 0.182276% 77,672 (6,542) 71,130 1,063,272 1,478,000 731,271 724,140 1,483,302 178,443 (43,290) 135,153 - 135,153 (4,234) C256 LOUISVILLE/JEFF CO METRO 27.722251% 27.762476% 14,438,174 (1,216,120) 13,222,054 197,648,406 274,741,010 135,933,749 134,608,099 275,726,435 33,170,158 (302,634) 32,867,524 - 32,867,524 (786,956) C356 INDIAN HILLS POLICE DEPT 0.040034% 0.051965% 20,850 (1,756) 19,094 285,426 396,756 196,303 194,389 398,180 47,901 (15,461) 32,440 - 32,440 (1,136) D024 CITY OF PEMBROKE 0.005493% 0.006826% 2,861 (241) 2,620 39,163 54,438 26,934 26,672 54,634 6,572 (1,737) 4,835 - 4,835 (156) D071 CITY OF LEWISBURG 0.009366% 0.008290% 4,878 (411) 4,467 66,776 92,822 45,925 45,478 93,155 11,207 1,276 12,483 - 12,483 (266) D098 CITY OF COAL RUN VILLAGE 0.024411% 0.023584% 12,714 (1,071) 11,643 174,041 241,925 119,697 118,530 242,793 29,208 825 30,033 - 30,033 (693) D106 SIMPSONVILLE RURAL FIRE 0.053770% 0.047450% 28,004 (2,359) 25,645 383,358 532,887 263,657 261,085 534,798 64,337 7,509 71,846 - 71,846 (1,526) G015 ZONETON FIRE PROT DIST 0.148370% 0.124066% 77,273 (6,509) 70,764 1,057,818 1,470,419 727,520 720,425 1,475,693 177,527 29,406 206,933 - 206,933 (4,212) GS06 SHELBY CO SUB FIRE DIST 0.013063% 0.013140% 6,804 (573) 6,231 93,134 129,461 64,053 63,429 129,925 15,630 (216) 15,414 - 15,414 (371) J002 CITY OF SCOTTSVILLE 0.063595% 0.031534% 33,121 (2,790) 30,331 453,407 630,257 311,833 308,792 632,518 76,093 39,992 116,085 - 116,085 (1,805) J003 CITY OF LAWRENCEBURG 0.112101% 0.109468% 58,384 (4,918) 53,466 799,235 1,110,976 549,678 544,317 1,114,960 134,131 2,314 136,445 - 136,445 (3,182) J007 CITY OF MIDDLESBORO 0.386189% 0.390464% 201,133 (16,941) 184,192 2,753,371 3,827,321 1,893,646 1,875,178 3,841,049 462,082 (8,916) 453,166 - 453,166 (10,963) J024 CITY OF HOPKINSVILLE 1.601619% 1.689418% 834,148 (70,260) 763,888 11,418,894 15,872,824 7,853,405 7,776,818 15,929,756 1,916,365 (125,644) 1,790,721 - 1,790,721 (45,466) J037 CITY OF FRANKFORT 1.509049% 1.532456% 785,936 (66,199) 719,737 10,758,907 14,955,411 7,399,496 7,327,335 15,009,052 1,805,604 (43,322) 1,762,282 - 1,762,282 (42,838) J040 CITY OF LANCASTER 0.048314% 0.050524% 25,163 (2,119) 23,044 344,459 478,815 236,904 234,593 480,533 57,809 (3,235) 54,574 - 54,574 (1,372) J059 KENTON COUNTY AIRPORT BD 1.500386% 1.442684% 781,424 (65,819) 715,605 10,697,144 14,869,556 7,357,018 7,285,271 14,922,889 1,795,238 59,391 1,854,629 - 1,854,629 (42,592) J063 CITY OF LONDON 0.375030% 0.373419% 195,322 (16,452) 178,870 2,673,812 3,716,730 1,838,928 1,820,995 3,730,061 448,730 (1,367) 447,363 - 447,363 (10,646) J067 CITY OF WHITESBURG 0.046835% 0.057732% 24,392 (2,055) 22,337 333,915 464,158 229,652 227,412 465,822 56,039 (14,215) 41,824 - 41,824 (1,330) J084 CITY OF HARRODSBURG 0.091105% 0.100552% 47,449 (3,997) 43,452 649,542 902,895 446,726 442,369 906,133 109,009 (12,781) 96,228 - 96,228 (2,586) J090 CITY OF BARDSTOWN 0.332616% 0.370810% 173,232 (14,591) 158,641 2,371,417 3,296,387 1,630,955 1,615,049 3,308,210 397,981 (51,351) 346,630 - 346,630 (9,442) J100 CITY OF SOMERSET 0.903608% 0.908475% 470,613 (39,639) 430,974 6,442,359 8,955,195 4,430,767 4,387,557 8,987,315 1,081,183 (14,364) 1,066,819 - 1,066,819 (25,651) J113 CITY OF MORGANFIELD 0.029340% 0.030984% 15,281 (1,287) 13,994 209,182 290,774 143,866 142,463 291,817 35,106 (2,347) 32,759 - 32,759 (833) J118 CITY OF CORBIN 0.322031% 0.307812% 167,718 (14,127) 153,591 2,295,950 3,191,484 1,579,052 1,563,653 3,202,931 385,316 15,068 400,384 - 400,384 (9,142) J156 CITY OF JEFFERSONTOWN 0.739170% 0.745590% 384,971 (32,426) 352,545 5,269,982 7,325,535 3,624,459 3,589,112 7,351,810 884,430 (14,836) 869,594 - 869,594 (20,983) J210 BOYD CO AMBULANCE SERVICE 0.341208% 0.354624% 177,706 (14,968) 162,738 2,432,675 3,381,537 1,673,085 1,656,769 3,393,666 408,261 (20,075) 388,186 - 388,186 (9,686) J256 CITY OF ST MATTHEWS 0.360959% 0.390371% 187,993 (15,835) 172,158 2,573,491 3,577,279 1,769,932 1,752,672 3,590,110 431,894 (40,495) 391,399 - 391,399 (10,247) J259 CITY OF PARK HILLS 0.054411% 0.047394% 28,338 (2,387) 25,951 387,928 539,240 266,800 264,198 541,174 65,104 8,385 73,489 - 73,489 (1,545) J319 CITY OF ALEXANDRIA 0.167281% 0.163189% 87,122 (7,338) 79,784 1,192,646 1,657,836 820,248 812,249 1,663,782 200,155 3,659 203,814 - 203,814 (4,749) J324 CITY OF OAK GROVE 0.122933% 0.121350% 64,026 (5,393) 58,633 876,462 1,218,326 602,792 596,913 1,222,696 147,091 887 147,978 - 147,978 (3,490) J356 CITY OF WEST BUECHEL 0.099132% 0.104894% 51,629 (4,349) 47,280 706,771 982,446 486,086 481,345 985,970 118,613 (8,191) 110,422 - 110,422 (2,814) J359 CITY OF FORT WRIGHT 0.225035% 0.224517% 117,202 (9,872) 107,330 1,604,408 2,230,206 1,103,440 1,092,679 2,238,206 269,258 (1,388) 267,870 - 267,870 (6,388) J410 CANNONSBURG VOL FIRE DEPT 0.011687% 0.011492% 6,087 (513) 5,574 83,324 115,824 57,306 56,747 116,239 13,984 140 14,124 - 14,124 (332) J419 CITY OF COLD SPRING 0.090521% 0.112635% 47,145 (3,971) 43,174 645,378 897,107 443,862 439,534 900,325 108,310 (28,805) 79,505 - 79,505 (2,570) J456 CITY OF SHIVELY 0.631230% 0.596349% 328,755 (27,691) 301,064 4,500,414 6,255,797 3,095,184 3,064,999 6,278,235 755,278 38,406 793,684 - 793,684 (17,919) J510 CITY OF CATLETTSBURG 0.089582% 0.086543% 46,656 (3,930) 42,726 638,683 887,801 439,258 434,974 890,986 107,186 3,032 110,218 - 110,218 (2,543) J619 CITY OF FORT THOMAS 0.679790% 0.664046% 354,045 (29,821) 324,224 4,846,627 6,737,050 3,333,294 3,300,787 6,761,214 813,381 13,749 827,130 - 827,130 (19,297) J719 CITY OF SOUTHGATE 0.003646% 0.000204% 1,899 (160) 1,739 25,995 36,134 17,878 17,704 36,263 4,363 4,322 8,685 - 8,685 (104) J756 CITY OF PROSPECT 0.029515% 0.031376% 15,372 (1,295) 14,077 210,430 292,508 144,724 143,313 293,557 35,315 (2,623) 32,692 - 32,692 (838) J819 CITY OF BELLEVUE 0.099874% 0.113839% 52,016 (4,381) 47,635 712,061 989,800 489,724 484,948 993,350 119,501 (18,578) 100,923 - 100,923 (2,835) J859 CITY OF VILLA HILLS 0.053458% 0.044168% 27,842 (2,345) 25,497 381,134 529,795 262,127 259,571 531,695 63,963 11,270 75,233 - 75,233 (1,518) J919 CITY OF DAYTON 0.095530% 0.081467% 49,754 (4,191) 45,563 681,090 946,749 468,423 463,855 950,145 114,303 16,928 131,231 - 131,231 (2,712) J956 OKOLONA FIRE DISTRICT 0.370642% 0.362702% 193,036 (16,259) 176,777 2,642,527 3,673,243 1,817,412 1,799,688 3,686,418 443,480 6,682 450,162 - 450,162 (10,522) J959 CITY OF INDEPENDENCE 0.338474% 0.328437% 176,282 (14,848) 161,434 2,413,182 3,354,442 1,659,679 1,643,494 3,366,474 404,990 9,627 414,617 - 414,617 (9,608) K001 CITY OF COLUMBIA 0.105676% 0.107910% 55,038 (4,636) 50,402 753,427 1,047,301 518,173 513,120 1,051,057 126,443 (3,787) 122,656 - 122,656 (3,000) K010 CITY OF ASHLAND 1.119005% 1.122387% 582,795 (49,088) 533,707 7,978,052 11,089,885 5,486,948 5,433,438 11,129,661 1,338,909 (14,441) 1,324,468 - 1,324,468 (31,766) K011 CITY OF DANVILLE 0.483241% 0.468596% 251,679 (21,199) 230,480 3,445,312 4,789,154 2,369,532 2,346,424 4,806,331 578,206 14,143 592,349 - 592,349 (13,718) K016 CITY OF MORGANTOWN 0.035651% 0.039390% 18,567 (1,564) 17,003 254,177 353,319 174,812 173,107 354,586 42,657 (5,055) 37,602 - 37,602 (1,012) K018 CITY OF MURRAY 0.595223% 0.600172% 310,001 (26,111) 283,890 4,243,699 5,898,950 2,918,626 2,890,163 5,920,108 712,195 (11,667) 700,528 - 700,528 (16,897) K019 CITY OF NEWPORT 1.016012% 0.969025% 529,155 (44,570) 484,585 7,243,754 10,069,174 4,981,930 4,933,346 10,105,289 1,215,676 50,231 1,265,907 - 1,265,907 (28,842) K026 CITY OF MANCHESTER 0.069572% 0.081355% 36,234 (3,052) 33,182 496,020 689,492 341,141 337,814 691,965 83,244 (15,542) 67,702 - 67,702 (1,975) K029 CITY OF BURKESVILLE 0.044367% 0.041847% 23,107 (1,946) 21,161 316,319 439,699 217,550 215,428 441,276 53,086 2,786 55,872 - 55,872 (1,259) K034 LEX/FAYETTE URBAN CO GOVT 2.411161% 2.440884% 1,255,770 (105,773) 1,149,997 17,190,600 23,895,780 11,822,927 11,707,628 23,981,488 2,884,997 (59,506) 2,825,491 - 2,825,491 (68,447) K041 CITY OF WILLIAMSTOWN 0.063520% 0.061394% 33,082 (2,786) 30,296 452,872 629,514 311,465 308,428 631,772 76,003 2,113 78,116 - 78,116 (1,803) K043 CITY OF LEITCHFIELD 0.141109% 0.132101% 73,492 (6,190) 67,302 1,006,050 1,398,459 691,916 685,169 1,403,475 168,839 10,117 178,956 - 178,956 (4,006) K049 CITY OF CYNTHIANA 0.258176% 0.274166% 134,462 (11,326) 123,136 1,840,690 2,558,650 1,265,945 1,253,599 2,567,827 308,912 (22,578) 286,334 - 286,334 (7,329) K065 CITY OF BEATTYVILLE 0.034845% 0.037456% 18,148 (1,529) 16,619 248,431 345,331 170,860 169,193 346,570 41,693 (3,620) 38,073 - 38,073 (989) K071 CITY OF RUSSELLVILLE 0.269799% 0.255634% 140,515 (11,836) 128,679 1,923,557 2,673,839 1,322,937 1,310,035 2,683,430 322,819 15,474 338,293 - 338,293 (7,659) K078 CITY OF LEBANON 0.104251% 0.089061% 54,295 (4,573) 49,722 743,267 1,033,178 511,186 506,201 1,036,884 124,738 18,275 143,013 - 143,013 (2,959) K079 CITY OF BENTON 0.061627% 0.069524% 32,096 (2,703) 29,393 439,376 610,754 302,183 299,236 612,944 73,738 (10,552) 63,186 - 63,186 (1,749) K091 CITY OF CARLISLE 0.044886% 0.047590% 23,377 (1,969) 21,408 320,019 444,842 220,095 217,948 446,438 53,707 (3,829) 49,878 - 49,878 (1,274) K099 CITY OF STANTON 0.053494% 0.045494% 27,861 (2,347) 25,514 381,391 530,152 262,303 259,745 532,053 64,007 9,637 73,644 - 73,644 (1,519) K103 CITY OF MOREHEAD 0.178013% 0.167686% 92,712 (7,809) 84,903 1,269,161 1,764,196 872,872 864,360 1,770,523 212,996 11,451 224,447 - 224,447 (5,053) K105 CITY OF GEORGETOWN 1.014286% 1.040486% 528,256 (44,495) 483,761 7,231,448 10,052,068 4,973,467 4,924,965 10,088,122 1,213,611 (42,364) 1,171,247 - 1,171,247 (28,793) K106 CITY OF SHELBYVILLE 0.431089% 0.510120% 224,518 (18,911) 205,607 3,073,490 4,272,302 2,113,809 2,093,195 4,287,626 515,806 (103,920) 411,886 - 411,886 (12,237) K108 CITY OF TAYLORSVILLE 0.021623% 0.022196% 11,262 (949) 10,313 154,163 214,294 106,027 104,993 215,063 25,872 (922) 24,950 - 24,950 (614) K111 CITY OF CADIZ 0.077712% 0.077324% 40,474 (3,409) 37,065 554,055 770,164 381,054 377,338 772,926 92,984 (215) 92,769 - 92,769 (2,206)

Appendix B: Collective OPEB Amounts

for CERS Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

App B - 1

Page 51: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.97% 4.97% 6.97% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix B: Collective OPEB Amounts

for CERS Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

K114 CITY OF BOWLING GREEN 2.471142% 2.557329% 1,287,009 (108,404) 1,178,605 17,618,240 24,490,221 12,117,039 11,998,871 24,578,061 2,956,765 (131,499) 2,825,266 - 2,825,266 (70,149) K115 CITY OF SPRINGFIELD 0.051092% 0.046973% 26,609 (2,241) 24,368 364,265 506,347 250,525 248,082 508,163 61,132 4,748 65,880 - 65,880 (1,450) K120 CITY OF VERSAILLES 0.459298% 0.417737% 239,209 (20,148) 219,061 3,274,608 4,551,867 2,252,129 2,230,166 4,568,193 549,558 48,420 597,978 - 597,978 (13,038) K256 JEFFERSONTOWN FIRE DIST 0.478057% 0.468005% 248,979 (20,971) 228,008 3,408,353 4,737,778 2,344,113 2,321,252 4,754,771 572,004 8,379 580,383 - 580,383 (13,571) K315 MT WASHINGTON FIRE P DIST 0.159816% 0.154708% 83,235 (7,011) 76,224 1,139,423 1,583,854 783,644 776,002 1,589,535 191,223 5,013 196,236 - 196,236 (4,537) K356 ST MATTHEWS FIRE DIST. 0.519478% 0.400196% 270,552 (22,788) 247,764 3,703,667 5,148,280 2,547,217 2,522,376 5,166,746 621,565 146,221 767,786 - 767,786 (14,747) K414 CITY OF SMITHS GROVE 0.008297% 0.008645% 4,321 (364) 3,957 59,154 82,227 40,684 40,287 82,522 9,928 (516) 9,412 - 9,412 (236) K419 ALEXANDRIA FIRE DISTRICT 0.170877% 0.188077% 88,995 (7,496) 81,499 1,218,284 1,693,474 837,881 829,710 1,699,548 204,457 (23,316) 181,141 - 181,141 (4,851) K456 CAMP TAYLOR FIRE PRO DIST 0.059595% 0.067999% 31,038 (2,614) 28,424 424,888 590,615 292,219 289,369 592,734 71,306 (11,175) 60,131 - 60,131 (1,692) K559 CITY OF TAYLOR MILL 0.182259% 0.214109% 94,923 (7,995) 86,928 1,299,433 1,806,275 893,692 884,976 1,812,754 218,076 (41,958) 176,118 - 176,118 (5,174) K656 MCMAHAN FIRE PRO DIST 14 0.098611% 0.091794% 51,358 (4,326) 47,032 703,056 977,283 483,531 478,815 980,788 117,990 7,731 125,721 - 125,721 (2,799) K659 CITY OF EDGEWOOD 0.323161% 0.297216% 168,307 (14,176) 154,131 2,304,007 3,202,683 1,584,593 1,569,140 3,214,170 386,668 29,896 416,564 - 416,564 (9,174) K719 CENTRAL CAMPBELL CO FIRE 0.250734% 0.225977% 130,586 (10,999) 119,587 1,787,632 2,484,896 1,229,453 1,217,463 2,493,809 300,008 29,051 329,059 - 329,059 (7,118) K759 LAKESIDE/CRESTVIEWHLS POL 0.142542% 0.133897% 74,238 (6,253) 67,985 1,016,267 1,412,661 698,943 692,127 1,417,728 170,554 9,645 180,199 - 180,199 (4,046) K856 HIGHVIEW FIRE DISTRICT 0.120478% 0.122503% 62,747 (5,285) 57,462 858,959 1,193,996 590,754 584,993 1,198,278 144,154 (3,656) 140,498 - 140,498 (3,420) K859 CITY OF FORT MITCHELL 0.325352% 0.330633% 169,448 (14,273) 155,175 2,319,628 3,224,397 1,595,336 1,579,778 3,235,962 389,289 (9,637) 379,652 - 379,652 (9,236) L001 ADAIR CO AMBULANCE SER 0.089960% 0.089026% 46,852 (3,946) 42,906 641,378 891,547 441,111 436,810 894,745 107,639 365 108,004 - 108,004 (2,554) L005 CITY OF GLASGOW 0.553806% 0.547559% 288,430 (24,294) 264,136 3,948,412 5,488,487 2,715,542 2,689,059 5,508,173 662,639 2,876 665,515 - 665,515 (15,721) L009 CITY OF PARIS 0.217835% 0.250955% 113,452 (9,556) 103,896 1,553,075 2,158,851 1,068,136 1,057,719 2,166,594 260,643 (43,888) 216,755 - 216,755 (6,184) L015 CITY OF MT WASHINGTON 0.218982% 0.190191% 114,049 (9,606) 104,443 1,561,253 2,170,218 1,073,760 1,063,288 2,178,002 262,016 34,444 296,460 - 296,460 (6,216) L025 CITY OF WINCHESTER 0.894146% 0.893961% 465,685 (39,224) 426,461 6,374,898 8,861,422 4,384,370 4,341,613 8,893,206 1,069,861 (7,885) 1,061,976 - 1,061,976 (25,382) L031 EDMONSON CO AMBULANCE DIS 0.049183% 0.049586% 25,615 (2,158) 23,457 350,655 487,427 241,165 238,813 489,176 58,848 (957) 57,891 - 57,891 (1,396) L035 CITY OF FLEMINGSBURG 0.038515% 0.042839% 20,059 (1,690) 18,369 274,596 381,702 188,855 187,013 383,071 46,084 (5,821) 40,263 - 40,263 (1,093) L039 CITY OF WARSAW 0.008579% 0.018293% 4,468 (376) 4,092 61,165 85,022 42,066 41,656 85,327 10,265 (12,370) (2,105) - (2,105) (244) L044 GREEN CO AMBULANCE SVC 0.048589% 0.053218% 25,306 (2,131) 23,175 346,420 481,541 238,252 235,929 483,268 58,138 (6,299) 51,839 - 51,839 (1,379) L050 CITY OF MUNFORDVILLE 0.018549% 0.019042% 9,661 (814) 8,847 132,247 183,830 90,953 90,066 184,489 22,194 (792) 21,402 - 21,402 (527) L052 CITY OF EMINENCE 0.053107% 0.052723% 27,659 (2,330) 25,329 378,631 526,316 260,406 257,866 528,204 63,543 4 63,547 - 63,547 (1,508) L057 CITY OF NICHOLASVILLE 0.996994% 1.012635% 519,250 (43,736) 475,514 7,108,163 9,880,696 4,888,677 4,841,002 9,916,136 1,192,921 (28,845) 1,164,076 - 1,164,076 (28,302) L061 CITY OF BARBOURVILLE 0.049549% 0.062876% 25,806 (2,174) 23,632 353,264 491,055 242,959 240,590 492,816 59,286 (17,314) 41,972 - 41,972 (1,407) L072 CITY OF EDDYVILLE 0.042130% 0.043182% 21,942 (1,848) 20,094 300,370 417,529 206,581 204,566 419,026 50,409 (1,714) 48,695 - 48,695 (1,196) L073 CITY OF PADUCAH 1.588924% 1.640259% 827,536 (69,703) 757,833 11,328,384 15,747,011 7,791,156 7,715,176 15,803,491 1,901,176 (79,387) 1,821,789 - 1,821,789 (45,105) L077 CITY OF SALYERSVILLE 0.029822% 0.028102% 15,532 (1,308) 14,224 212,619 295,551 146,230 144,804 296,611 35,683 1,906 37,589 - 37,589 (847) L086 CITY OF TOMPKINSVILLE 0.077859% 0.070187% 40,550 (3,416) 37,134 555,103 771,621 381,775 378,052 774,388 93,160 9,001 102,161 - 102,161 (2,210) L090 CITY OF NEW HAVEN 0.008496% 0.008204% 4,425 (373) 4,052 60,573 84,199 41,659 41,253 84,502 10,166 292 10,458 - 10,458 (241) L107 CITY OF FRANKLIN 0.192160% 0.193432% 100,080 (8,430) 91,650 1,370,023 1,904,399 942,241 933,052 1,911,230 229,923 (3,355) 226,568 - 226,568 (5,455) L108 SPENCER CO FIRE DIST 0.019793% 0.019059% 10,308 (868) 9,440 141,116 196,158 97,053 96,107 196,862 23,683 749 24,432 - 24,432 (562) L110 CITY OF ELKTON 0.019015% 0.018685% 9,903 (834) 9,069 135,569 188,448 93,238 92,329 189,124 22,752 245 22,997 - 22,997 (540) L159 ELSMERE FIRE PROTECTION 0.115081% 0.120973% 59,936 (5,048) 54,888 820,481 1,140,509 564,290 558,787 1,144,599 137,696 (8,501) 129,195 - 129,195 (3,267) L356 EASTWOOD FIRE PROT DIST 0.156936% 0.155924% 81,735 (6,884) 74,851 1,118,890 1,555,312 769,523 762,018 1,560,891 187,777 (144) 187,633 - 187,633 (4,455) L456 HARRODS CREEK FIRE DIST 0.350905% 0.348241% 182,757 (15,393) 167,364 2,501,810 3,477,639 1,720,633 1,703,854 3,490,113 419,864 185 420,049 - 420,049 (9,961) L556 LYNDON FIRE PROTECT DIST 0.302420% 0.278378% 157,505 (13,267) 144,238 2,156,132 2,997,129 1,482,891 1,468,430 3,007,879 361,851 27,676 389,527 - 389,527 (8,585) L656 FERN CREEK FIRE PROT DIST 0.191117% 0.171812% 99,537 (8,384) 91,153 1,362,587 1,894,063 937,126 927,987 1,900,856 228,675 22,693 251,368 - 251,368 (5,425) L756 PLEASURE RIDGE PARK FIRE 0.428945% 0.427586% 223,401 (18,817) 204,584 3,058,204 4,251,054 2,103,296 2,082,784 4,266,301 513,240 (2,175) 511,065 - 511,065 (12,177) L956 WORTHINGTON FIRE DEPT 0.388838% 0.391857% 202,513 (17,058) 185,455 2,772,257 3,853,574 1,906,635 1,888,041 3,867,396 465,252 (7,351) 457,901 - 457,901 (11,038) M014 CITY OF HARDINSBURG 0.028348% 0.027578% 14,764 (1,244) 13,520 202,110 280,942 139,002 137,646 281,950 33,919 717 34,636 - 34,636 (805) M015 BULLITT CO FISCAL COURT 0.121147% 0.125357% 63,095 (5,314) 57,781 863,729 1,200,626 594,034 588,241 1,204,932 144,955 (6,427) 138,528 - 138,528 (3,439) M042 CITY OF MAYFIELD 0.547420% 0.487604% 285,105 (24,014) 261,091 3,902,883 5,425,199 2,684,228 2,658,051 5,444,658 654,998 70,719 725,717 - 725,717 (15,540) M054 CITY OF DAWSON SPRINGS 0.040002% 0.038871% 20,834 (1,755) 19,079 285,198 396,439 196,146 194,234 397,861 47,863 1,068 48,931 - 48,931 (1,136) M059 KENTON COUNTY FISCAL CT 0.551988% 0.543369% 287,484 (24,215) 263,269 3,935,451 5,470,470 2,706,627 2,680,232 5,490,091 660,463 5,894 666,357 - 666,357 (15,670) M069 CITY OF STANFORD 0.059953% 0.061564% 31,225 (2,630) 28,595 427,441 594,163 293,975 291,108 596,295 71,735 (2,583) 69,152 - 69,152 (1,702) M076 CITY OF RICHMOND 1.048119% 1.033121% 545,876 (45,979) 499,897 7,472,663 10,387,370 5,139,364 5,089,244 10,424,627 1,254,093 9,461 1,263,554 - 1,263,554 (29,753) M081 CITY OF MAYSVILLE 0.326280% 0.228819% 169,932 (14,313) 155,619 2,326,244 3,233,594 1,599,887 1,584,284 3,245,192 390,400 120,363 510,763 - 510,763 (9,262) M085 CITY OF EDMONTON 0.038684% 0.046914% 20,147 (1,697) 18,450 275,801 383,377 189,684 187,834 384,752 46,286 (10,765) 35,521 - 35,521 (1,098) M096 CITY OF FALMOUTH 0.004326% 0.000000% 2,253 (190) 2,063 30,843 42,873 21,212 21,005 43,027 5,176 5,435 10,611 - 10,611 (123) M109 CITY OF CAMPBELLSVILLE 0.241389% 0.244415% 125,719 (10,589) 115,130 1,721,006 2,392,283 1,183,631 1,172,088 2,400,863 288,826 (6,021) 282,805 - 282,805 (6,852) M110 CITY OF GUTHRIE 0.009902% 0.017295% 5,157 (434) 4,723 70,597 98,134 48,554 48,080 98,486 11,848 (9,445) 2,403 - 2,403 (281) M118 WHITLEY CO FISCAL COURT 0.019864% 0.020592% 10,345 (871) 9,474 141,622 196,862 97,401 96,452 197,568 23,768 (1,101) 22,667 - 22,667 (564) M315 CITY OF PIONEER VILLAGE 0.039740% 0.034805% 20,697 (1,743) 18,954 283,330 393,843 194,862 192,961 395,255 47,550 5,884 53,434 - 53,434 (1,128) M356 MIDDLETOWN FIRE PROT DIST 0.345660% 0.525460% 180,025 (15,163) 164,862 2,464,416 3,425,659 1,694,915 1,678,386 3,437,946 413,588 (230,656) 182,932 - 182,932 (9,812) N008 CITY OF FLORENCE 1.613459% 1.472359% 840,314 (70,779) 769,535 11,503,308 15,990,164 7,911,462 7,834,308 16,047,517 1,930,532 163,895 2,094,427 - 2,094,427 (45,802) N011 CITY OF PERRYVILLE 0.005176% 0.005599% 2,696 (227) 2,469 36,903 51,297 25,380 25,133 51,481 6,193 (582) 5,611 - 5,611 (147) N012 CITY OF BROOKSVILLE 0.012083% 0.013740% 6,293 (530) 5,763 86,147 119,748 59,248 58,670 120,178 14,458 (2,207) 12,251 - 12,251 (343) N050 CITY OF HORSE CAVE 0.009164% 0.012932% 4,773 (402) 4,371 65,336 90,820 44,935 44,497 91,145 10,965 (4,851) 6,114 - 6,114 (260) N051 CITY OF HENDERSON 1.120269% 1.112915% 583,453 (49,144) 534,309 7,987,064 11,102,411 5,493,146 5,439,576 11,142,233 1,340,422 (867) 1,339,555 - 1,339,555 (31,802) N054 CITY OF MADISONVILLE 1.049687% 1.064520% 546,693 (46,048) 500,645 7,483,843 10,402,909 5,147,053 5,096,858 10,440,222 1,255,969 (28,301) 1,227,668 - 1,227,668 (29,798) N076 MADISON CO EMS 0.445160% 0.443098% 231,846 (19,528) 212,318 3,173,810 4,411,752 2,182,805 2,161,518 4,427,576 532,642 (1,433) 531,209 - 531,209 (12,637) N087 CITY OF MT STERLING 0.202342% 0.187670% 105,383 (8,876) 96,507 1,442,616 2,005,308 992,167 982,491 2,012,500 242,106 16,728 258,834 - 258,834 (5,744) N088 MORGAN CO AMBULANCE SERV 0.038327% 0.033206% 19,961 (1,681) 18,280 273,256 379,839 187,933 186,100 381,202 45,859 6,132 51,991 - 51,991 (1,088) N093 CITY OF LAGRANGE 0.138688% 0.135867% 72,231 (6,084) 66,147 988,789 1,374,466 680,045 673,413 1,379,395 165,943 2,310 168,253 - 168,253 (3,937) N094 CITY OF OWENTON 0.022081% 0.024344% 11,500 (969) 10,531 157,429 218,833 108,272 107,216 219,618 26,420 (3,064) 23,356 - 23,356 (627) N099 CITY OF CLAY CITY 0.005923% 0.012029% 3,085 (260) 2,825 42,229 58,700 29,043 28,760 58,910 7,087 (7,780) (693) - (693) (168) N100 CITY OF BURNSIDE 0.022785% 0.028009% 11,867 (1,000) 10,867 162,448 225,810 111,724 110,635 226,620 27,263 (6,817) 20,446 - 20,446 (647) N104 CITY OF JAMESTOWN 0.022646% 0.028858% 11,794 (993) 10,801 161,457 224,433 111,043 109,960 225,238 27,096 (8,066) 19,030 - 19,030 (643) P007 CITY OF PINEVILLE 0.055646% 0.060644% 28,981 (2,441) 26,540 396,733 551,479 272,856 270,195 553,457 66,581 (6,830) 59,751 - 59,751 (1,580) P015 CITY OF LEBANON JUNCTION 0.023669% 0.023926% 12,327 (1,038) 11,289 168,750 234,571 116,059 114,927 235,413 28,320 (540) 27,780 - 27,780 (672) P033 ESTILL COUNTY EMS 0.116838% 0.119409% 60,851 (5,125) 55,726 833,008 1,157,921 572,905 567,318 1,162,075 139,799 (4,314) 135,485 - 135,485 (3,317) P041 CITY OF DRY RIDGE 0.105356% 0.107487% 54,871 (4,622) 50,249 751,146 1,044,129 516,604 511,566 1,047,874 126,060 (3,653) 122,407 - 122,407 (2,991) P043 CITY OF CLARKSON 0.006532% 0.006514% 3,402 (287) 3,115 46,571 64,735 32,029 31,717 64,967 7,816 (37) 7,779 - 7,779 (185) P079 CITY OF CALVERT CITY 0.077598% 0.061619% 40,414 (3,404) 37,010 553,242 769,034 380,495 376,785 771,792 92,847 19,515 112,362 - 112,362 (2,203) P093 SOUTH OLDHAM FIRE DEPT 0.127974% 0.124656% 66,651 (5,614) 61,037 912,403 1,268,285 627,510 621,390 1,272,834 153,123 3,037 156,160 - 156,160 (3,633) P116 CITY OF MONTICELLO 0.093600% 0.097949% 48,748 (4,106) 44,642 667,330 927,622 458,960 454,484 930,949 111,994 (6,353) 105,641 - 105,641 (2,657) P117 CITY OF CLAY 0.010107% 0.009854% 5,264 (443) 4,821 72,059 100,165 49,559 49,076 100,525 12,093 228 12,321 - 12,321 (287) R015 CITY OF SHEPHERDSVILLE 0.531930% 0.504763% 277,037 (23,335) 253,702 3,792,445 5,271,685 2,608,274 2,582,838 5,290,594 636,464 29,547 666,011 - 666,011 (15,100) R017 CITY OF PRINCETON 0.126418% 0.116306% 65,840 (5,546) 60,294 901,309 1,252,864 619,880 613,835 1,257,358 151,261 11,648 162,909 - 162,909 (3,589) R045 CITY OF RUSSELL 0.160331% 0.170151% 83,503 (7,033) 76,470 1,143,095 1,588,958 786,170 778,503 1,594,657 191,839 (13,882) 177,957 - 177,957 (4,551) R057 CITY OF WILMORE 0.080706% 0.069687% 42,033 (3,540) 38,493 575,401 799,836 395,735 391,876 802,705 96,566 13,211 109,777 - 109,777 (2,291) R104 CITY OF RUSSELL SPRINGS 0.084570% 0.077978% 44,045 (3,710) 40,335 602,950 838,130 414,682 410,638 841,136 101,189 7,574 108,763 - 108,763 (2,401) R105 CITY OF STAMPING GROUND 0.008990% 0.001022% 4,682 (394) 4,288 64,095 89,095 44,082 43,652 89,415 10,757 10,001 20,758 - 20,758 (255) TS59 INDEPENDENCE FIRE DIST 0.451436% 0.458427% 235,115 (19,804) 215,311 3,218,556 4,473,951 2,213,579 2,191,992 4,489,998 540,151 (12,946) 527,205 - 527,205 (12,815) V001 ADAIR COUNTY FISCAL COURT 0.084020% 0.086230% 43,759 (3,686) 40,073 599,029 832,679 411,985 407,967 835,666 100,531 (3,559) 96,972 - 96,972 (2,385) V002 ALLEN COUNTY FISCAL COURT 0.058145% 0.059965% 30,283 (2,551) 27,732 414,550 576,245 285,109 282,329 578,312 69,572 (2,831) 66,741 - 66,741 (1,651)

App B - 2

Page 52: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

Deferred Amountsfrom Changes in

Proportionate Proportion & Differences Proportionate

2018 2017 Discount Rate Discount Rate Health Care Health Care Share of Between Employer Contrib. Gross Share of Net Implicit Subsidy

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate Aggregate Plan & Proportionate Share Employer Nonemployer Employer Year EndingEmployer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.97% 4.97% 6.97% 1% Decrease 1% Increase OPEB Expense of Plan Contributions OPEB Expense Contributions OPEB Expense 6/30/2019

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Appendix B: Collective OPEB Amounts

for CERS Hazardous System

Employer Contributions for FYE June 30, 2018 Net OPEB Liability as of June 30, 2018 OPEB Expense

V003 ANDERSON CO FISCAL COURT 0.099042% 0.096310% 51,583 (4,345) 47,238 706,129 981,554 485,644 480,908 985,075 118,505 2,558 121,063 - 121,063 (2,812) V005 BARREN CO FISCAL CT 0.277765% 0.292512% 144,664 (12,185) 132,479 1,980,352 2,752,786 1,361,998 1,348,715 2,762,660 332,351 (21,183) 311,168 - 311,168 (7,885) V007 BELL CO FISCAL CT 0.049690% 0.045090% 25,880 (2,180) 23,700 354,270 492,452 243,651 241,275 494,218 59,455 5,370 64,825 - 64,825 (1,411) V008 BOONE CO FISCAL CT 0.434930% 0.406650% 226,518 (19,079) 207,439 3,100,875 4,310,368 2,132,643 2,111,845 4,325,828 520,401 31,836 552,237 - 552,237 (12,347) V009 BOURBON CO FISCAL COURT 0.062865% 0.065476% 32,741 (2,758) 29,983 448,202 623,023 308,253 305,247 625,257 75,219 (3,875) 71,344 - 71,344 (1,785) V011 BOYLE COUNTY FISCAL COURT 0.292806% 0.311428% 152,498 (12,845) 139,653 2,087,588 2,901,850 1,435,750 1,421,748 2,912,258 350,348 (26,223) 324,125 - 324,125 (8,312) V012 BRACKEN CO FISCAL COURT 0.028722% 0.027374% 14,959 (1,260) 13,699 204,776 284,649 140,836 139,462 285,670 34,366 1,445 35,811 - 35,811 (815) V013 BREATHITT CO FISCAL COURT 0.008296% 0.019101% 4,321 (364) 3,957 59,147 82,217 40,679 40,282 82,512 9,926 (13,748) (3,822) - (3,822) (236) V014 BRECKINRIDGE CO FISCAL CT 0.049946% 0.016632% 26,013 (2,191) 23,822 356,095 494,989 244,906 242,518 496,765 59,761 41,702 101,463 - 101,463 (1,418) V017 CALDWELL CO FISCAL COURT 0.075267% 0.078030% 39,200 (3,302) 35,898 536,623 745,933 369,065 365,466 748,608 90,058 (4,180) 85,878 - 85,878 (2,137) V019 CAMPBELL CO FISCAL CT 0.362817% 0.368516% 188,960 (15,916) 173,044 2,586,738 3,595,693 1,779,043 1,761,693 3,608,590 434,117 (10,506) 423,611 - 423,611 (10,299) V023 CASEY CO FISCAL COURT 0.039244% 0.047125% 20,439 (1,722) 18,717 279,794 388,927 192,430 190,553 390,322 46,956 (10,329) 36,627 - 36,627 (1,114) V025 CLARK COUNTY FISCAL COURT 0.312693% 0.313315% 162,855 (13,717) 149,138 2,229,374 3,098,940 1,533,264 1,518,311 3,110,055 374,143 (3,626) 370,517 - 370,517 (8,877) V030 DAVIESS CO FISCAL COURT 0.650882% 0.641204% 338,989 (28,553) 310,436 4,640,525 6,450,558 3,191,546 3,160,421 6,473,694 778,792 6,336 785,128 - 785,128 (18,477) V032 ELLIOTT CO FISCAL CT 0.002484% 0.014882% 1,294 (109) 1,185 17,710 24,618 12,180 12,061 24,706 2,972 (15,711) (12,739) - (12,739) (71) V035 FLEMING CO FISCAL COURT 0.051757% 0.049515% 26,956 (2,270) 24,686 369,006 512,937 253,786 251,311 514,777 61,928 2,367 64,295 - 64,295 (1,469) V037 FRANKLIN CO FISCAL COURT 0.735518% 0.758114% 383,069 (32,266) 350,803 5,243,945 7,289,342 3,606,551 3,571,380 7,315,487 880,060 (35,272) 844,788 - 844,788 (20,879) V041 GRANT COUNTY FISCAL COURT 0.112980% 0.132171% 58,842 (4,956) 53,886 805,502 1,119,687 553,988 548,585 1,123,703 135,183 (25,310) 109,873 - 109,873 (3,207) V043 GRAYSON CO FISCAL COURT 0.406368% 0.455199% 211,643 (17,827) 193,816 2,897,239 4,027,305 1,992,592 1,973,160 4,041,750 486,226 (65,480) 420,746 - 420,746 (11,536) V047 HARDIN CO FISCAL COURT 0.741144% 0.728971% 385,999 (32,512) 353,487 5,284,056 7,345,098 3,634,138 3,598,697 7,371,443 886,792 8,674 895,466 - 895,466 (21,039) V049 HARRISON CO FISCAL COURT 0.089981% 0.096766% 46,863 (3,947) 42,916 641,528 891,756 441,214 436,912 894,954 107,664 (9,403) 98,261 - 98,261 (2,554) V052 HENRY CO FISCAL COURT 0.058084% 0.055776% 30,251 (2,548) 27,703 414,115 575,641 284,810 282,033 577,705 69,499 2,393 71,892 - 71,892 (1,649) V054 HOPKINS CO FISCAL COURT 0.290498% 0.301118% 151,296 (12,744) 138,552 2,071,133 2,878,977 1,424,433 1,410,541 2,889,303 347,586 (16,076) 331,510 - 331,510 (8,246) V057 JESSAMINE CO FISCAL COURT 0.498818% 0.509207% 259,792 (21,882) 237,910 3,556,370 4,943,529 2,445,913 2,422,060 4,961,261 596,845 (17,676) 579,169 - 579,169 (14,160) V060 KNOTT CO FISCAL CT 0.040024% 0.057789% 20,845 (1,756) 19,089 285,355 396,657 196,254 194,340 398,080 47,889 (22,843) 25,046 - 25,046 (1,136) V062 LARUE CO FISCAL COURT 0.038518% 0.044039% 20,061 (1,690) 18,371 274,618 381,732 188,870 187,028 383,101 46,087 (7,336) 38,751 - 38,751 (1,093) V063 LAUREL COUNTY FISCAL COUR 0.076457% 0.087758% 39,820 (3,354) 36,466 545,107 757,726 374,901 371,244 760,444 91,482 (14,995) 76,487 - 76,487 (2,170) V067 LETCHER CO FISCAL COURT 0.083423% 0.099355% 43,448 (3,660) 39,788 594,772 826,763 409,058 405,069 829,728 99,817 (20,918) 78,899 - 78,899 (2,368) V070 LIVINGSTON CO FISCAL CT 0.049937% 0.052100% 26,008 (2,191) 23,817 356,031 494,900 244,862 242,474 496,675 59,750 (3,191) 56,559 - 56,559 (1,418) V072 LYON COUNTY FISCAL COURT 0.041417% 0.043921% 21,571 (1,817) 19,754 295,286 410,463 203,085 201,104 411,935 49,556 (3,545) 46,011 - 46,011 (1,176) V073 MCCRACKEN CO FISCAL COURT 0.761445% 0.765743% 396,572 (33,403) 363,169 5,428,794 7,546,291 3,733,682 3,697,271 7,573,357 911,082 (12,353) 898,729 - 898,729 (21,615) V076 MADISON CO FISCAL COURT 0.154640% 0.148002% 80,539 (6,784) 73,755 1,102,520 1,532,558 758,264 750,870 1,538,055 185,029 6,995 192,024 - 192,024 (4,390) V078 MARION CO FISCAL COURT 0.065179% 0.068563% 33,946 (2,859) 31,087 464,700 645,956 319,600 316,483 648,273 77,988 (4,874) 73,114 - 73,114 (1,850) V079 MARSHALL CO FISCAL COURT 0.384353% 0.358848% 200,177 (16,861) 183,316 2,740,281 3,809,125 1,884,643 1,866,264 3,822,788 459,885 28,784 488,669 - 488,669 (10,911) V081 MASON CO FIS CT 0.097408% 0.092915% 50,732 (4,273) 46,459 694,480 965,361 477,632 472,974 968,823 116,550 4,801 121,351 - 121,351 (2,765) V083 MENIFEE CO FISCAL COURT 0.037380% 0.037298% 19,468 (1,640) 17,828 266,504 370,454 183,290 181,502 371,783 44,726 (236) 44,490 - 44,490 (1,061) V087 MONTGOMERY CO FISCAL CT 0.128648% 0.126174% 67,002 (5,644) 61,358 917,208 1,274,964 630,815 624,663 1,279,537 153,930 1,962 155,892 - 155,892 (3,652) V088 MORGAN CO FISCAL CT 0.027023% 0.029274% 14,074 (1,185) 12,889 192,663 267,811 132,505 131,213 268,772 32,333 (3,094) 29,239 - 29,239 (767) V090 NELSON CO FISCAL CT 0.231535% 0.233621% 120,587 (10,157) 110,430 1,650,751 2,294,625 1,135,313 1,124,241 2,302,855 277,036 (4,742) 272,294 - 272,294 (6,573) V093 OLDHAM CO FISCAL COURT 0.652553% 0.652894% 339,860 (28,626) 311,234 4,652,438 6,467,118 3,199,739 3,168,535 6,490,314 780,791 (6,357) 774,434 - 774,434 (18,524) V094 OWEN COUNTY FISCAL COURT 0.031148% 0.028646% 16,222 (1,366) 14,856 222,073 308,692 152,732 151,242 309,799 37,269 2,883 40,152 - 40,152 (884) V096 PENDLETON CO FISCAL COURT 0.070414% 0.063996% 36,672 (3,089) 33,583 502,023 697,837 345,269 341,902 700,340 84,252 7,482 91,734 - 91,734 (1,999) V100 PULASKI CO FISCAL CT 0.479329% 0.441114% 249,642 (21,027) 228,615 3,417,421 4,750,384 2,350,350 2,327,429 4,767,422 573,526 44,004 617,530 - 617,530 (13,607) V103 ROWAN CO FISCAL COURT 0.148706% 0.164135% 77,448 (6,523) 70,925 1,060,213 1,473,749 729,167 722,057 1,479,035 177,929 (20,874) 157,055 - 157,055 (4,221) V105 SCOTT CO FISCAL CT 1.170131% 1.117940% 609,422 (51,331) 558,091 8,342,560 11,596,568 5,737,640 5,681,685 11,638,162 1,400,082 55,417 1,455,499 - 1,455,499 (33,217) V106 SHELBY CO FISCAL COURT 0.615205% 0.674476% 320,408 (26,988) 293,420 4,386,162 6,096,981 3,016,606 2,987,188 6,118,850 736,104 (80,587) 655,517 - 655,517 (17,464) V107 SIMPSON CO FISCAL COURT 0.104898% 0.102977% 54,633 (4,602) 50,031 747,880 1,039,590 514,359 509,342 1,043,319 125,512 1,478 126,990 - 126,990 (2,978) V108 SPENCER CO TREASURER 0.165926% 0.165926% 86,417 (7,279) 79,138 1,182,985 1,644,407 813,604 805,670 1,650,306 198,533 (1,507) 197,026 - 197,026 (4,710) V109 TAYLOR COUNTY FISCAL COUR 0.074879% 0.071853% 38,998 (3,285) 35,713 533,857 742,087 367,163 363,582 744,749 89,594 3,149 92,743 - 92,743 (2,126) V112 TRIMBLE CO FISCAL COURT 0.014218% 0.015444% 7,405 (624) 6,781 101,369 140,907 69,717 69,037 141,413 17,012 (1,681) 15,331 - 15,331 (404) V113 UNION COUNTY FISCAL COURT 0.035695% 0.041202% 18,591 (1,566) 17,025 254,491 353,755 175,027 173,321 355,024 42,710 (7,293) 35,417 - 35,417 (1,013) V115 WASHINGTON CO FIS COURT 0.061566% 0.076441% 32,064 (2,701) 29,363 438,941 610,149 301,884 298,940 612,337 73,665 (19,382) 54,283 - 54,283 (1,748) V119 CITY OF HIGHLAND HEIGHTS 0.124193% 0.120840% 64,682 (5,448) 59,234 885,446 1,230,813 608,970 603,031 1,235,228 148,599 3,115 151,714 - 151,714 (3,526) V120 WOODFORD CO FISCAL COURT 0.145508% 0.175456% 75,783 (6,383) 69,400 1,037,413 1,442,055 713,486 706,528 1,447,227 174,103 (39,217) 134,886 - 134,886 (4,131) V159 CITY OF ERLANGER 0.753367% 0.756991% 392,365 (33,049) 359,316 5,371,201 7,466,234 3,694,072 3,658,047 7,493,013 901,417 (11,427) 889,990 - 889,990 (21,386) V171 CITY OF ADAIRVILLE 0.007853% 0.007770% 4,090 (344) 3,746 55,989 77,827 38,507 38,131 78,106 9,396 34 9,430 - 9,430 (223) V196 CITY OF BUTLER 0.008331% 0.008498% 4,339 (365) 3,974 59,397 82,564 40,850 40,452 82,860 9,968 (287) 9,681 - 9,681 (236) V197 CITY OF HAZARD 0.010545% 0.010020% 5,492 (463) 5,029 75,182 104,506 51,707 51,202 104,881 12,617 568 13,185 - 13,185 (299) V205 BARREN/METCALFE CO AMB SR 0.248844% 0.213044% 129,602 (10,916) 118,686 1,774,157 2,466,165 1,220,186 1,208,286 2,475,011 297,746 43,041 340,787 - 340,787 (7,064) V298 CITY OF PIKEVILLE 0.273802% 0.285680% 142,600 (12,011) 130,589 1,952,097 2,713,511 1,342,565 1,329,472 2,723,244 327,609 (17,517) 310,092 - 310,092 (7,773) V330 CITY OF OWENSBORO 1.883823% 1.822329% 981,124 (82,639) 898,485 13,430,894 18,669,603 9,237,169 9,147,087 18,736,567 2,254,027 60,708 2,314,735 - 2,314,735 (53,477) V347 CITY OF RADCLIFF 0.576319% 0.571235% 300,156 (25,282) 274,874 4,108,921 5,711,602 2,825,932 2,798,373 5,732,088 689,576 1,200 690,776 - 690,776 (16,360) V359 CITY OF ELSMERE 0.116165% 0.129449% 60,501 (5,096) 55,405 828,209 1,151,252 569,605 564,051 1,155,381 138,993 (17,864) 121,129 - 121,129 (3,298) V408 UNION EMERGENCY SERVICES 0.299501% 0.297355% 155,985 (13,138) 142,847 2,135,321 2,968,201 1,468,578 1,454,256 2,978,847 358,358 (4) 358,354 - 358,354 (8,502) V447 CITY OF ELIZABETHTOWN 0.980843% 0.961871% 510,838 (43,028) 467,810 6,993,013 9,720,632 4,809,482 4,762,579 9,755,497 1,173,596 15,100 1,188,696 - 1,188,696 (27,844) V608 WALTON FIRE DIST/EMS 0.264424% 0.242194% 137,716 (11,600) 126,116 1,885,236 2,620,571 1,296,581 1,283,937 2,629,970 316,388 25,729 342,117 - 342,117 (7,506) V647 CITY OF VINE GROVE 0.028746% 0.029563% 14,972 (1,261) 13,711 204,947 284,887 140,954 139,579 285,909 34,395 (1,295) 33,100 - 33,100 (816) V708 HEBRON FIRE PROTECTION DI 0.461872% 0.480970% 240,550 (20,261) 220,289 3,292,960 4,577,376 2,264,751 2,242,665 4,593,794 552,638 (28,360) 524,278 - 524,278 (13,111) V808 POINT PLEASANT FIRE DIST 0.141995% 0.136104% 73,953 (6,229) 67,724 1,012,367 1,407,240 696,261 689,471 1,412,287 169,900 6,165 176,065 - 176,065 (4,031) V919 CITY OF WILDER 0.236994% 0.255492% 123,430 (10,396) 113,034 1,689,671 2,348,726 1,162,080 1,150,748 2,357,150 283,567 (25,559) 258,008 - 258,008 (6,728) V959 CITY OF COVINGTON 2.911657% 2.964352% 1,516,436 (127,728) 1,388,708 20,758,934 28,855,939 14,277,068 14,137,835 28,959,438 3,483,849 (93,119) 3,390,730 - 3,390,730 (82,654)

TOTAL 100.000000% 100.000000% 52,081,535 (4,386,795) 47,694,740 712,959,449 991,048,703 490,341,669 485,559,772 994,603,346 119,651,761 (908,054) 118,743,707 - 118,743,707 (2,838,740)

App B - 3

Page 53: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

39932 JEFFERSON CO SHERIFF

39934 KENTON CO SHERIFF

39936 CAMPBELL CO SHERIFF

39938 FAYETTE CO SHERIFF

39940 DAVIESS CO SHERIFF

39944 HARDIN COUNTY SHERIFF

39946 WARREN COUNTY SHERIFF

39948 BOONE COUNTY SHERIFF

39952 MADISON COUNTY SHERIFF

39962 BULLITT CO SHERIFF

A156 CITY OF ANCHORAGE

AB19 BELLEVUE/DAYTON FIRE

AC19 CAMPBELL CO FIRE DIST 1

AD19 SOUTHERN CAMPBELL F DIST

AS02 ALLEN CO AMBULANCE SVC

AS20 WOODFORD CO FIRE DISTRICT

B008 BURLINGTON FIRE PRO DIST

B015 CITY OF HILLVIEW

B045 CITY OF BELLEFONTE

B256 BUECHEL FIRE PROTECT DIST

B259 CITY OF LUDLOW

B456 ANCHORAGE MIDDLETOWN FIRE AND EMS

B656 LOUISVILLE AIRPORT AUTHOR

B956 LAKE DREAMLAND FIRE DIST

C106 CITY OF SIMPSONVILLE

C156 FAIRDALE FIRE DISTRICT

C256 LOUISVILLE/JEFF CO METRO

C356 INDIAN HILLS POLICE DEPT

D024 CITY OF PEMBROKE

D071 CITY OF LEWISBURG

D098 CITY OF COAL RUN VILLAGE

D106 SIMPSONVILLE RURAL FIRE

G015 ZONETON FIRE PROT DIST

GS06 SHELBY CO SUB FIRE DIST

J002 CITY OF SCOTTSVILLE

J003 CITY OF LAWRENCEBURG

J007 CITY OF MIDDLESBORO

J024 CITY OF HOPKINSVILLE

J037 CITY OF FRANKFORT

J040 CITY OF LANCASTER

J059 KENTON COUNTY AIRPORT BD

J063 CITY OF LONDON

J067 CITY OF WHITESBURG

J084 CITY OF HARRODSBURG

J090 CITY OF BARDSTOWN

J100 CITY OF SOMERSET

J113 CITY OF MORGANFIELD

J118 CITY OF CORBIN

J156 CITY OF JEFFERSONTOWN

J210 BOYD CO AMBULANCE SERVICE

J256 CITY OF ST MATTHEWS

J259 CITY OF PARK HILLS

J319 CITY OF ALEXANDRIA

J324 CITY OF OAK GROVE

J356 CITY OF WEST BUECHEL

J359 CITY OF FORT WRIGHT

J410 CANNONSBURG VOL FIRE DEPT

J419 CITY OF COLD SPRING

J456 CITY OF SHIVELY

J510 CITY OF CATLETTSBURG

J619 CITY OF FORT THOMAS

J719 CITY OF SOUTHGATE

J756 CITY OF PROSPECT

J819 CITY OF BELLEVUE

J859 CITY OF VILLA HILLS

J919 CITY OF DAYTON

J956 OKOLONA FIRE DISTRICT

J959 CITY OF INDEPENDENCE

K001 CITY OF COLUMBIA

K010 CITY OF ASHLAND

K011 CITY OF DANVILLE

K016 CITY OF MORGANTOWN

K018 CITY OF MURRAY

K019 CITY OF NEWPORT

K026 CITY OF MANCHESTER

K029 CITY OF BURKESVILLE

K034 LEX/FAYETTE URBAN CO GOVT

K041 CITY OF WILLIAMSTOWN

K043 CITY OF LEITCHFIELD

K049 CITY OF CYNTHIANA

K065 CITY OF BEATTYVILLE

K071 CITY OF RUSSELLVILLE

K078 CITY OF LEBANON

K079 CITY OF BENTON

K091 CITY OF CARLISLE

K099 CITY OF STANTON

K103 CITY OF MOREHEAD

K105 CITY OF GEORGETOWN

K106 CITY OF SHELBYVILLE

K108 CITY OF TAYLORSVILLE

K111 CITY OF CADIZ

Appendix B: Collective OPEB Amounts

for CERS Hazardous System

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

- 2,698,867 - - 2,698,867 982,841 24,057 836,098 613,257 2,456,253 355,063 355,063 (130,330) (337,181) - - - 601,804 - - 601,804 219,158 5,364 186,436 28,029 438,987 109,801 109,801 1,561 (58,346) - - - 66,995 - 1,457 68,452 24,397 597 20,755 36 45,785 13,503 13,503 1,453 (5,792) - - - 789,075 - 15,130 804,205 287,356 7,034 244,452 418 539,260 158,467 158,467 16,542 (68,532) - - - 768,789 - - 768,789 279,968 6,853 238,168 10,071 535,060 147,518 147,518 9,243 (70,550) - - - 458,220 - 9,185 467,405 166,869 4,084 141,955 243 313,151 92,135 92,135 9,719 (39,735) - - - 876,686 - 1,655 878,341 319,261 7,815 271,594 469 599,139 171,792 171,792 14,109 (78,490) - - - 3,411,574 - 5,620 3,417,194 1,242,386 30,410 1,056,892 1,825 2,331,513 668,286 668,286 54,675 (305,563) - - - 345,522 - - 345,522 125,828 3,080 107,041 29,483 265,432 59,269 59,269 (2,876) (35,574) - - - 623,545 - - 623,545 227,075 5,558 193,172 85,502 511,307 97,862 97,862 (14,285) (69,200) - - - 127,776 - - 127,776 46,532 1,139 39,585 86 87,342 24,965 24,965 1,984 (11,480) - - - 406,197 - - 406,197 147,924 3,621 125,838 45,011 322,394 66,761 66,761 (6,295) (43,423) - - - 179,093 - 26,886 205,979 65,220 1,596 55,482 89 122,387 42,576 42,576 10,362 (11,921) - - - 174,382 - 31,340 205,722 63,504 1,554 54,023 85 119,166 42,910 42,910 11,544 (10,808) - - - 276,747 - - 276,747 100,782 2,467 85,735 4,450 193,434 52,871 52,871 3,095 (25,524) - - - 83,152 - - 83,152 30,281 741 25,760 32,429 89,211 7,126 7,126 (7,828) (12,485) - - - 524,782 - - 524,782 191,109 4,678 162,575 70,224 428,586 82,850 82,850 (11,535) (57,970) - - - 246,451 - 11,593 258,044 89,750 2,197 76,350 129 168,426 51,429 51,429 7,101 (20,341) - - - 64,617 - 18,213 82,830 23,531 576 20,018 30 44,155 17,760 17,760 6,137 (2,982) - - - 288,141 - 14,176 302,317 104,932 2,568 89,265 151 196,916 60,304 60,304 8,478 (23,685) - - - 323,272 - 67,705 390,977 117,725 2,882 100,148 155 220,910 82,254 82,254 24,107 (18,547) - -

- 900,821 - 1,011,343 1,912,164 328,050 8,030 279,071 217 615,368 461,031 461,031 298,960 75,774 - - - 806,121 - - 806,121 293,563 7,186 249,733 217,306 767,788 96,437 96,437 (48,542) (105,998) - - - 59,563 - - 59,563 21,691 531 18,452 23,121 63,795 5,136 5,136 (5,576) (8,926) - - - 35,584 - 72,536 108,120 12,958 317 11,024 - 24,299 27,394 27,394 20,991 8,042 - - - 326,289 - - 326,289 118,824 2,908 101,083 153,596 376,411 20,543 20,543 (38,136) (53,071) - - - 60,652,843 - - 60,652,843 22,087,825 540,642 18,790,005 1,061,328 42,479,800 11,563,136 11,563,136 654,088 (5,607,315) - - - 87,589 - - 87,589 31,897 781 27,135 54,862 114,675 1,674 1,674 (14,077) (16,357) - - - 12,018 - - 12,018 4,377 107 3,723 6,162 14,369 614 614 (1,547) (2,032) - - - 20,492 - 4,545 25,037 7,462 183 6,348 10 14,003 5,285 5,285 1,599 (1,137) - - - 53,408 - 2,967 56,375 19,450 476 16,546 28 36,500 11,273 11,273 1,667 (4,337) - - - 117,642 - 26,735 144,377 42,841 1,049 36,445 56 80,391 30,524 30,524 9,363 (6,425) - - - 324,615 - 104,598 429,213 118,214 2,894 100,564 147 221,819 92,912 92,912 34,522 (12,953) - - - 28,580 - - 28,580 10,408 255 8,854 761 20,278 5,375 5,375 235 (2,682) - - - 139,138 - 142,024 281,162 50,670 1,240 43,104 37 95,051 67,212 67,212 42,180 9,506 - - - 245,263 - 8,394 253,657 89,317 2,186 75,982 129 167,614 50,296 50,296 6,182 (20,730) - - - 844,934 - - 844,934 307,698 7,531 261,757 31,469 608,455 156,382 156,382 4,412 (80,698) - - - 3,504,143 - - 3,504,143 1,276,097 31,235 1,085,570 445,242 2,838,144 559,886 559,886 (70,352) (383,421) - - - 3,301,612 - - 3,301,612 1,202,341 29,430 1,022,826 153,074 2,407,671 602,586 602,586 8,761 (319,993) - - - 105,705 - - 105,705 38,494 942 32,747 11,461 83,644 17,445 17,445 (1,567) (11,261) - - - 3,282,658 - 213,217 3,495,875 1,195,439 29,261 1,016,954 1,702 2,243,356 701,591 701,591 111,158 (261,821) - - - 820,519 - - 820,519 298,807 7,314 254,194 4,678 564,993 159,155 159,155 11,575 (74,357) - - - 102,469 - - 102,469 37,316 913 31,745 50,434 120,408 5,831 5,831 (12,596) (17,007) - - - 199,326 - - 199,326 72,588 1,777 61,751 45,327 181,443 26,214 26,214 (9,635) (24,908) - - - 727,723 - - 727,723 265,013 6,487 225,446 182,121 679,067 91,016 91,016 (39,863) (93,513) - - - 1,976,982 - - 1,976,982 719,953 17,622 612,461 50,566 1,400,602 372,401 372,401 16,821 (185,244) - - - 64,192 - - 64,192 23,377 572 19,887 8,317 52,153 10,211 10,211 (1,334) (7,049) - - - 704,564 - 54,000 758,564 256,580 6,280 218,271 363 481,494 152,905 152,905 26,179 (54,919) - - - 1,617,212 - - 1,617,212 588,937 14,415 501,006 52,318 1,156,676 301,546 301,546 10,674 (153,230) - - - 746,521 - - 746,521 271,859 6,654 231,269 71,099 580,881 125,970 125,970 (8,297) (78,004) - - - 789,733 - - 789,733 287,596 7,039 244,656 143,575 682,866 114,004 114,004 (28,032) (93,108) - - - 119,045 - 29,846 148,891 43,352 1,061 36,880 56 81,349 31,674 31,674 10,261 (6,069) - - - 365,990 - 13,258 379,248 133,282 3,262 113,382 192 250,118 75,259 75,259 9,431 (30,820) - - - 268,962 - 3,348 272,310 97,947 2,397 83,323 143 183,810 53,505 53,505 5,129 (23,640) - - - 216,889 - - 216,889 78,984 1,933 67,191 29,031 177,139 34,240 34,240 (4,769) (23,960) - - - 492,349 - - 492,349 179,298 4,389 152,528 4,822 341,037 94,932 94,932 6,378 (44,930) - - - 25,570 - 518 26,088 9,312 228 7,921 14 17,475 5,142 5,142 544 (2,217) - - - 198,049 - - 198,049 72,123 1,765 61,355 102,204 237,447 9,940 9,940 (25,676) (33,603) - - - 1,381,053 - 137,325 1,518,378 502,935 12,310 427,845 703 943,793 308,587 308,587 60,182 (102,773) - - - 195,994 - 10,907 206,901 71,375 1,747 60,718 102 133,942 41,375 41,375 6,123 (15,915) - - - 1,487,296 - 49,905 1,537,201 541,626 13,257 460,758 784 1,016,425 304,715 304,715 37,206 (125,860) - - - 7,977 - 15,345 23,322 2,905 71 2,471 0 5,447 5,883 5,883 4,447 1,660 - - - 64,575 - - 64,575 23,516 576 20,005 9,297 53,394 10,010 10,010 (1,604) (7,235) - - - 218,512 - - 218,512 79,575 1,948 67,694 65,898 215,115 24,170 24,170 (15,129) (29,816) - - - 116,959 - 40,082 157,041 42,593 1,043 36,234 52 79,922 34,151 34,151 13,113 (4,296) - - - 209,008 - 60,227 269,235 76,114 1,863 64,750 96 142,823 57,817 57,817 20,221 (9,442) - - - 810,919 - 24,318 835,237 295,311 7,228 251,219 428 554,186 165,325 165,325 19,471 (69,070) - - - 740,539 - 34,718 775,257 269,681 6,601 229,416 387 506,085 154,502 154,502 21,306 (61,138) - - - 231,206 - - 231,206 84,198 2,061 71,627 13,392 171,278 41,445 41,445 (139) (22,822) - - - 2,448,244 - - 2,448,244 891,572 21,823 758,456 50,738 1,722,589 464,519 464,519 24,178 (227,562) - - - 1,057,271 - 50,982 1,108,253 385,024 9,424 327,538 553 722,539 220,981 220,981 30,818 (87,067) - - - 78,000 - - 78,000 28,405 695 24,164 17,927 71,191 10,204 10,204 (3,824) (9,776) - - - 1,302,274 - - 1,302,274 474,246 11,608 403,439 41,137 930,430 243,102 243,102 8,875 (123,237) - - - 2,222,908 - 179,917 2,402,825 809,512 19,814 688,648 1,143 1,519,117 485,108 485,108 85,284 (171,792) - - - 152,215 - - 152,215 55,432 1,357 47,156 55,135 159,080 14,236 14,236 (13,138) (22,199) - - - 97,069 - 9,959 107,028 35,350 865 30,072 49 66,336 21,776 21,776 4,317 (7,176) - - - 5,275,321 - - 5,275,321 1,921,103 47,023 1,634,273 210,101 3,812,500 972,527 972,527 23,712 (505,945) - - - 138,974 - 7,604 146,578 50,610 1,239 43,054 72 94,975 29,301 29,301 4,306 (11,305) - - - 308,729 - 36,135 344,864 112,429 2,752 95,643 156 210,980 70,515 70,515 14,986 (22,133) - - - 564,857 - - 564,857 205,703 5,035 174,990 80,024 465,752 87,927 87,927 (13,665) (63,085) - - - 76,237 - - 76,237 27,763 680 23,618 12,835 64,896 11,294 11,294 (2,417) (8,830) - - - 590,287 - 55,355 645,642 214,963 5,262 182,868 301 403,394 130,954 130,954 24,782 (44,445) - - - 228,088 - 65,022 293,110 83,062 2,033 70,661 105 155,861 62,897 62,897 21,869 (10,413) - - - 134,832 - - 134,832 49,102 1,202 41,770 37,428 129,502 15,826 15,826 (8,423) (17,897) - - - 98,205 - - 98,205 35,763 875 30,424 13,572 80,634 15,383 15,383 (2,280) (10,915) - - - 117,038 - 34,287 151,325 42,622 1,043 36,258 54 79,977 32,534 32,534 11,482 (5,201) - - - 389,470 - 40,928 430,398 141,833 3,472 120,656 197 266,158 87,645 87,645 17,592 (28,642) - - - 2,219,132 - - 2,219,132 808,137 19,781 687,478 149,903 1,665,299 391,774 391,774 (7,354) (222,361) - - - 943,169 - - 943,169 343,472 8,407 292,190 368,675 1,012,744 80,596 80,596 (89,025) (141,742) - - - 47,308 - - 47,308 17,228 422 14,656 3,261 35,567 8,333 8,333 (175) (4,750) - - - 170,024 - - 170,024 61,917 1,516 52,673 726 116,832 33,048 33,048 2,467 (15,370) - -

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

App B - 4

Page 54: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix B: Collective OPEB Amounts

for CERS Hazardous System

K114 CITY OF BOWLING GREEN

K115 CITY OF SPRINGFIELD

K120 CITY OF VERSAILLES

K256 JEFFERSONTOWN FIRE DIST

K315 MT WASHINGTON FIRE P DIST

K356 ST MATTHEWS FIRE DIST.

K414 CITY OF SMITHS GROVE

K419 ALEXANDRIA FIRE DISTRICT

K456 CAMP TAYLOR FIRE PRO DIST

K559 CITY OF TAYLOR MILL

K656 MCMAHAN FIRE PRO DIST 14

K659 CITY OF EDGEWOOD

K719 CENTRAL CAMPBELL CO FIRE

K759 LAKESIDE/CRESTVIEWHLS POL

K856 HIGHVIEW FIRE DISTRICT

K859 CITY OF FORT MITCHELL

L001 ADAIR CO AMBULANCE SER

L005 CITY OF GLASGOW

L009 CITY OF PARIS

L015 CITY OF MT WASHINGTON

L025 CITY OF WINCHESTER

L031 EDMONSON CO AMBULANCE DIS

L035 CITY OF FLEMINGSBURG

L039 CITY OF WARSAW

L044 GREEN CO AMBULANCE SVC

L050 CITY OF MUNFORDVILLE

L052 CITY OF EMINENCE

L057 CITY OF NICHOLASVILLE

L061 CITY OF BARBOURVILLE

L072 CITY OF EDDYVILLE

L073 CITY OF PADUCAH

L077 CITY OF SALYERSVILLE

L086 CITY OF TOMPKINSVILLE

L090 CITY OF NEW HAVEN

L107 CITY OF FRANKLIN

L108 SPENCER CO FIRE DIST

L110 CITY OF ELKTON

L159 ELSMERE FIRE PROTECTION

L356 EASTWOOD FIRE PROT DIST

L456 HARRODS CREEK FIRE DIST

L556 LYNDON FIRE PROTECT DIST

L656 FERN CREEK FIRE PROT DIST

L756 PLEASURE RIDGE PARK FIRE

L956 WORTHINGTON FIRE DEPT

M014 CITY OF HARDINSBURG

M015 BULLITT CO FISCAL COURT

M042 CITY OF MAYFIELD

M054 CITY OF DAWSON SPRINGS

M059 KENTON COUNTY FISCAL CT

M069 CITY OF STANFORD

M076 CITY OF RICHMOND

M081 CITY OF MAYSVILLE

M085 CITY OF EDMONTON

M096 CITY OF FALMOUTH

M109 CITY OF CAMPBELLSVILLE

M110 CITY OF GUTHRIE

M118 WHITLEY CO FISCAL COURT

M315 CITY OF PIONEER VILLAGE

M356 MIDDLETOWN FIRE PROT DIST

N008 CITY OF FLORENCE

N011 CITY OF PERRYVILLE

N012 CITY OF BROOKSVILLE

N050 CITY OF HORSE CAVE

N051 CITY OF HENDERSON

N054 CITY OF MADISONVILLE

N076 MADISON CO EMS

N087 CITY OF MT STERLING

N088 MORGAN CO AMBULANCE SERV

N093 CITY OF LAGRANGE

N094 CITY OF OWENTON

N099 CITY OF CLAY CITY

N100 CITY OF BURNSIDE

N104 CITY OF JAMESTOWN

P007 CITY OF PINEVILLE

P015 CITY OF LEBANON JUNCTION

P033 ESTILL COUNTY EMS

P041 CITY OF DRY RIDGE

P043 CITY OF CLARKSON

P079 CITY OF CALVERT CITY

P093 SOUTH OLDHAM FIRE DEPT

P116 CITY OF MONTICELLO

P117 CITY OF CLAY

R015 CITY OF SHEPHERDSVILLE

R017 CITY OF PRINCETON

R045 CITY OF RUSSELL

R057 CITY OF WILMORE

R104 CITY OF RUSSELL SPRINGS

R105 CITY OF STAMPING GROUND

TS59 INDEPENDENCE FIRE DIST

V001 ADAIR COUNTY FISCAL COURT

V002 ALLEN COUNTY FISCAL COURT

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 5,406,552 - - 5,406,552 1,968,893 48,192 1,674,928 465,623 4,157,636 926,207 926,207 (46,200) (557,298) - - - 111,783 - 16,934 128,717 40,708 996 34,630 55 76,389 26,617 26,617 6,510 (7,417) - - - 1,004,887 - 172,580 1,177,467 365,948 8,957 311,310 493 686,708 245,010 245,010 64,262 (63,523) - - - 1,045,929 - 30,516 1,076,445 380,894 9,323 324,025 552 714,794 212,999 212,999 24,875 (89,219) - - - 349,658 - 18,049 367,707 127,334 3,117 108,323 182 238,956 73,418 73,418 10,527 (28,611) - - - 1,136,553 - 519,744 1,656,297 413,896 10,131 352,100 472 776,599 368,570 368,570 164,123 (21,563) - - - 18,153 - - 18,153 6,611 162 5,624 1,827 14,224 3,035 3,035 (229) (1,912) - - - 373,858 - - 373,858 136,147 3,332 115,820 82,685 337,984 49,823 49,823 (17,415) (46,357) - - - 130,386 - - 130,386 47,483 1,162 40,393 39,640 128,678 14,333 14,333 (9,117) (17,841) - - - 398,760 - - 398,760 145,216 3,554 123,534 148,849 421,153 36,053 36,053 (35,661) (58,839) - - - 215,749 - 27,596 243,345 78,569 1,923 66,838 108 147,438 49,939 49,939 11,132 (15,104) - - - 707,036 - 106,621 813,657 257,480 6,302 219,037 350 483,169 168,216 168,216 41,043 (46,988) - - - 548,575 - 103,502 652,077 199,773 4,890 169,946 266 374,875 136,371 136,371 37,698 (33,238) - - - 311,864 - 34,460 346,324 113,571 2,780 96,614 158 213,123 70,656 70,656 14,562 (22,673) - - - 263,591 - - 263,591 95,991 2,350 81,659 12,923 192,923 47,911 47,911 502 (25,656) - - - 711,830 - - 711,830 259,226 6,345 220,522 34,056 520,149 129,621 129,621 1,593 (69,154) - - - 196,821 - 1,443 198,264 71,676 1,754 60,974 105 134,509 38,870 38,870 3,469 (17,455) - - - 1,211,659 - 11,113 1,222,772 441,247 10,800 375,367 646 828,060 239,918 239,918 21,987 (107,112) - - - 476,596 - - 476,596 173,561 4,248 147,648 155,684 481,141 49,350 49,350 (36,363) (66,883) - - - 479,105 - 122,588 601,693 174,475 4,271 148,425 224 327,395 128,173 128,173 41,994 (24,042) - - - 1,956,280 - - 1,956,280 712,415 17,438 606,048 27,573 1,363,474 374,830 374,830 22,973 (179,825) - -

- 107,606 - - 107,606 39,187 959 33,336 3,372 76,854 20,094 20,094 741 (10,178) - - - 84,266 - - 84,266 30,687 751 26,105 20,646 78,189 10,664 10,664 (4,491) (10,760) - - - 18,770 - - 18,770 6,835 167 5,815 43,904 56,721 (8,698) (8,698) (12,072) (8,485) - - - 106,307 - - 106,307 38,713 948 32,933 22,335 94,929 14,498 14,498 (4,621) (13,000) - - - 40,583 - - 40,583 14,779 362 12,572 2,803 30,516 7,147 7,147 (152) (4,076) - - - 116,192 - 100 116,292 42,313 1,036 35,996 62 79,407 22,735 22,735 1,836 (10,422) - - - 2,181,299 - - 2,181,299 794,359 19,443 675,758 101,925 1,591,485 397,892 397,892 5,565 (211,535) - - - 108,407 - - 108,407 39,478 966 33,584 61,434 135,462 3,894 3,894 (15,601) (19,243) - - - 92,175 - - 92,175 33,567 822 28,556 6,064 69,009 16,319 16,319 (260) (9,211) - - - 3,476,368 - - 3,476,368 1,265,982 30,987 1,076,965 281,055 2,654,989 600,710 600,710 (24,542) (355,498) - - - 65,247 - 6,811 72,058 23,761 582 20,213 33 44,589 14,671 14,671 2,935 (4,806) - - - 170,346 - 32,069 202,415 62,034 1,518 52,772 83 116,407 42,326 42,326 11,686 (10,333) - - - 18,588 - 1,052 19,640 6,769 166 5,759 10 12,704 3,928 3,928 585 (1,507) - - - 420,422 - - 420,422 153,104 3,748 130,245 11,818 298,915 78,894 78,894 3,278 (39,559) - - - 43,305 - 2,690 45,995 15,770 386 13,416 23 29,595 9,221 9,221 1,432 (3,473) - - - 41,602 - 900 42,502 15,150 371 12,888 22 28,431 8,384 8,384 901 (3,598) - - - 251,783 - - 251,783 91,691 2,244 78,001 30,121 202,057 40,756 40,756 (4,528) (27,260) - - - 343,356 - - 343,356 125,039 3,061 106,370 440 234,910 67,028 67,028 5,271 (30,881) - - - 767,737 - 1,230 768,967 279,585 6,843 237,842 411 524,681 150,381 150,381 12,294 (68,770) - - - 661,657 - 98,709 760,366 240,954 5,898 204,979 328 452,159 157,119 157,119 38,108 (44,138) - - - 418,140 - 80,843 498,983 152,273 3,727 129,538 203 285,741 104,496 104,496 29,285 (25,033) - - - 938,478 - - 938,478 341,764 8,365 290,737 7,522 648,388 181,423 181,423 12,628 (85,383) - - - 850,729 - - 850,729 309,808 7,583 263,553 25,913 606,857 159,081 159,081 6,068 (80,357) - - - 62,022 - 2,590 64,612 22,586 553 19,214 33 42,386 12,851 12,851 1,695 (5,170) - - - 265,055 - - 265,055 96,524 2,363 82,113 22,758 203,758 45,427 45,427 (2,245) (27,311) - - - 1,197,687 - 251,858 1,449,545 436,159 10,676 371,039 575 818,449 305,028 305,028 89,599 (68,559) - - - 87,519 - 3,855 91,374 31,872 780 27,113 46 59,811 18,190 18,190 2,448 (7,264) - - - 1,207,681 - 21,820 1,229,501 439,799 10,765 374,135 641 825,340 242,158 242,158 24,942 (105,095) - - - 131,170 - - 131,170 47,768 1,169 40,636 9,141 98,714 23,078 23,078 (514) (13,187) - - - 2,293,154 - 35,289 2,328,443 835,093 20,440 710,410 1,218 1,567,161 458,080 458,080 45,629 (200,509) - - - 713,860 - 427,666 1,141,526 259,965 6,363 221,151 270 487,749 260,018 260,018 131,602 2,138 - - - 84,636 - - 84,636 30,822 754 26,220 38,195 95,991 5,793 5,793 (9,428) (13,511) - - - 9,465 - 19,294 28,759 3,447 84 2,932 - 6,463 7,287 7,287 5,583 2,139 - - - 528,129 - - 528,129 192,328 4,708 163,612 21,260 381,908 97,299 97,299 2,310 (50,687) - - - 21,664 - - 21,664 7,889 193 6,712 33,521 48,315 (5,207) (5,207) (9,101) (7,136) - - - 43,460 - - 43,460 15,827 387 13,464 3,901 33,579 7,401 7,401 (416) (4,505) - - - 86,946 - 20,945 107,891 31,663 775 26,936 41 59,415 22,894 22,894 7,254 (4,565) - - - 756,261 - - 756,261 275,406 6,741 234,287 818,581 1,335,015 (82,705) (82,705) (218,688) (194,655) - - - 3,530,048 - 584,255 4,114,303 1,285,530 31,466 1,093,595 1,737 2,412,328 854,493 854,493 219,547 (226,558) - - - 11,324 - - 11,324 4,124 101 3,508 2,065 9,798 1,633 1,633 (403) (1,336) - - - 26,436 - - 26,436 9,627 236 8,190 7,827 25,880 2,965 2,965 (1,790) (3,585) - - - 20,050 - - 20,050 7,301 179 6,211 17,215 30,906 (929) (929) (4,534) (4,466) - - - 2,451,009 - - 2,451,009 892,579 21,848 759,313 2,556 1,676,296 478,634 478,634 37,793 (220,348) - - - 2,296,585 - - 2,296,585 836,343 20,471 711,473 99,971 1,668,258 420,990 420,990 7,927 (221,578) - - - 973,955 - - 973,955 354,683 8,682 301,727 4,879 669,971 189,106 189,106 13,930 (88,158) - - - 442,699 - 59,695 502,394 161,217 3,946 137,146 221 302,530 103,335 103,335 23,709 (30,515) - - - 83,855 - 21,823 105,678 30,537 747 25,978 39 57,301 22,537 22,537 7,454 (4,151) - - - 303,432 - 8,425 311,857 110,500 2,705 94,002 161 207,368 61,672 61,672 7,096 (25,950) - - - 48,310 - - 48,310 17,593 431 14,966 10,866 43,856 6,387 6,387 (2,302) (6,018) - - - 12,959 - - 12,959 4,719 116 4,015 27,614 36,464 (5,245) (5,245) (7,575) (5,440) - - - 49,851 - - 49,851 18,154 444 15,444 24,189 58,231 2,936 2,936 (6,030) (8,220) - - - 49,547 - - 49,547 18,043 442 15,349 28,622 62,456 1,627 1,627 (7,283) (8,879) - - - 121,747 - - 121,747 44,336 1,085 37,717 24,217 107,355 16,988 16,988 (4,909) (14,677) - - - 51,785 - - 51,785 18,858 462 16,043 1,906 37,269 9,591 9,591 277 (4,942) - - - 255,627 - - 255,627 93,091 2,279 79,192 15,259 189,821 45,695 45,695 (282) (25,303) - - - 230,506 - - 230,506 83,943 2,055 71,410 12,919 170,327 41,442 41,442 (17) (22,686) - - - 14,291 - - 14,291 5,204 127 4,427 127 9,885 2,759 2,759 189 (1,302) - - - 169,775 - 69,380 239,155 61,827 1,513 52,596 73 116,009 52,729 52,729 22,189 (4,501) - - - 279,991 - 10,985 290,976 101,964 2,496 86,740 147 191,347 57,813 57,813 7,452 (23,447) - - - 204,785 - - 204,785 74,576 1,825 63,442 22,507 162,350 33,710 33,710 (3,122) (21,863) - - - 22,113 - 827 22,940 8,053 197 6,850 12 15,112 4,554 4,554 578 (1,858) - - - 1,163,797 - 105,722 1,269,519 423,817 10,374 360,540 595 795,326 257,225 257,225 47,898 (88,155) - - - 276,587 - 41,541 318,128 100,724 2,465 85,686 137 189,012 65,758 65,758 16,009 (18,408) - - - 350,784 - - 350,784 127,744 3,127 108,672 49,201 288,744 54,743 54,743 (8,346) (39,100) - - - 176,575 - 47,013 223,588 64,303 1,574 54,702 82 120,661 47,755 47,755 15,993 (8,576) - - - 185,029 - 27,015 212,044 67,382 1,649 57,321 92 126,444 43,772 43,772 10,490 (12,435) - - - 19,669 - 35,505 55,174 7,163 175 6,093 1 13,432 13,849 13,849 10,309 3,734 - - - 987,686 - - 987,686 359,684 8,804 305,981 45,742 720,211 180,279 180,279 2,635 (95,719) - - - 183,825 - - 183,825 66,943 1,639 56,948 12,596 138,126 32,404 32,404 (659) (18,448) - - - 127,214 - - 127,214 46,327 1,134 39,410 10,022 96,893 22,056 22,056 (824) (12,969) - -

App B - 5

Page 55: Kentucky County Employees Retirement System GASB 68... · The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2018, using

ParticipatingEmployer Code Participating Employer Name

(1) (2)

Appendix B: Collective OPEB Amounts

for CERS Hazardous System

V003 ANDERSON CO FISCAL COURT

V005 BARREN CO FISCAL CT

V007 BELL CO FISCAL CT

V008 BOONE CO FISCAL CT

V009 BOURBON CO FISCAL COURT

V011 BOYLE COUNTY FISCAL COURT

V012 BRACKEN CO FISCAL COURT

V013 BREATHITT CO FISCAL COURT

V014 BRECKINRIDGE CO FISCAL CT

V017 CALDWELL CO FISCAL COURT

V019 CAMPBELL CO FISCAL CT

V023 CASEY CO FISCAL COURT

V025 CLARK COUNTY FISCAL COURT

V030 DAVIESS CO FISCAL COURT

V032 ELLIOTT CO FISCAL CT

V035 FLEMING CO FISCAL COURT

V037 FRANKLIN CO FISCAL COURT

V041 GRANT COUNTY FISCAL COURT

V043 GRAYSON CO FISCAL COURT

V047 HARDIN CO FISCAL COURT

V049 HARRISON CO FISCAL COURT

V052 HENRY CO FISCAL COURT

V054 HOPKINS CO FISCAL COURT

V057 JESSAMINE CO FISCAL COURT

V060 KNOTT CO FISCAL CT

V062 LARUE CO FISCAL COURT

V063 LAUREL COUNTY FISCAL COUR

V067 LETCHER CO FISCAL COURT

V070 LIVINGSTON CO FISCAL CT

V072 LYON COUNTY FISCAL COURT

V073 MCCRACKEN CO FISCAL COURT

V076 MADISON CO FISCAL COURT

V078 MARION CO FISCAL COURT

V079 MARSHALL CO FISCAL COURT

V081 MASON CO FIS CT

V083 MENIFEE CO FISCAL COURT

V087 MONTGOMERY CO FISCAL CT

V088 MORGAN CO FISCAL CT

V090 NELSON CO FISCAL CT

V093 OLDHAM CO FISCAL COURT

V094 OWEN COUNTY FISCAL COURT

V096 PENDLETON CO FISCAL COURT

V100 PULASKI CO FISCAL CT

V103 ROWAN CO FISCAL COURT

V105 SCOTT CO FISCAL CT

V106 SHELBY CO FISCAL COURT

V107 SIMPSON CO FISCAL COURT

V108 SPENCER CO TREASURER

V109 TAYLOR COUNTY FISCAL COUR

V112 TRIMBLE CO FISCAL COURT

V113 UNION COUNTY FISCAL COURT

V115 WASHINGTON CO FIS COURT

V119 CITY OF HIGHLAND HEIGHTS

V120 WOODFORD CO FISCAL COURT

V159 CITY OF ERLANGER

V171 CITY OF ADAIRVILLE

V196 CITY OF BUTLER

V197 CITY OF HAZARD

V205 BARREN/METCALFE CO AMB SR

V298 CITY OF PIKEVILLE

V330 CITY OF OWENSBORO

V347 CITY OF RADCLIFF

V359 CITY OF ELSMERE

V408 UNION EMERGENCY SERVICES

V447 CITY OF ELIZABETHTOWN

V608 WALTON FIRE DIST/EMS

V647 CITY OF VINE GROVE

V708 HEBRON FIRE PROTECTION DI

V808 POINT PLEASANT FIRE DIST

V919 CITY OF WILDER

V959 CITY OF COVINGTON

TOTAL

Change in Change inProporation & Proporation &

Differences Between Total Differences Between Total

Employer Contrib. Deferred Employer Contrib. Deferred

Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow ofExperience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2019 2020 2021 2022 2023 Thereafter

(19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Measurement Period Ending June 30,Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

- 216,692 - 9,239 225,931 78,912 1,932 67,130 114 148,088 44,950 44,950 5,975 (18,033) - - - 607,715 - - 607,715 221,310 5,417 188,268 75,062 490,057 97,707 97,707 (11,594) (66,162) - - - 108,716 - 19,136 127,852 39,591 969 33,680 53 74,293 26,638 26,638 7,083 (6,800) - - - 951,573 - 113,688 1,065,261 346,532 8,482 294,793 480 650,287 217,996 217,996 46,840 (67,858) - - - 137,541 - - 137,541 50,088 1,226 42,610 13,724 107,648 23,033 23,033 (1,705) (14,468) - - - 640,623 - - 640,623 233,294 5,710 198,462 92,945 530,411 99,105 99,105 (16,114) (71,885) - - - 62,840 - 5,174 68,014 22,884 560 19,468 32 42,944 13,739 13,739 2,436 (4,842) - - - 18,151 - - 18,151 6,610 162 5,623 48,796 61,191 (10,197) (10,197) (13,459) (9,186) - - - 109,276 - 148,068 257,344 39,795 974 33,853 19 74,641 63,080 63,080 43,418 13,125 - - - 164,675 - - 164,675 59,969 1,468 51,016 14,801 127,254 28,036 28,036 (1,582) (17,070) - - - 793,799 - - 793,799 289,076 7,076 245,916 37,124 579,192 144,788 144,788 2,017 (76,985) - - - 85,861 - - 85,861 31,268 765 26,599 36,646 95,278 6,468 6,468 (8,973) (13,381) - - - 684,133 - - 684,133 249,139 6,098 211,942 12,727 479,906 130,214 130,214 7,164 (63,365) - - - 1,424,049 - 23,550 1,447,599 518,593 12,694 441,165 756 973,208 284,929 284,929 28,796 (124,262) - - - 5,435 - - 5,435 1,979 48 1,684 55,766 59,477 (14,648) (14,648) (15,623) (9,125) - - - 113,238 - 8,485 121,723 41,238 1,009 35,081 58 77,386 24,520 24,520 4,153 (8,856) - - - 1,609,222 - - 1,609,222 586,027 14,344 498,531 124,859 1,223,761 279,547 279,547 (9,884) (163,749) - - - 247,186 - - 247,186 90,017 2,203 76,577 89,788 258,585 23,048 23,048 (21,407) (36,090) - - - 889,083 - - 889,083 323,775 7,925 275,434 232,242 839,376 108,455 108,455 (51,446) (115,757) - - - 1,621,531 - 31,994 1,653,525 590,510 14,454 502,344 860 1,108,168 325,901 325,901 34,249 (140,692) - - - 196,867 - - 196,867 71,693 1,755 60,989 33,334 167,771 29,111 29,111 (6,296) (22,830) - -

- 127,081 - 8,587 135,668 46,279 1,133 39,369 66 86,847 27,254 27,254 4,397 (10,085) - - - 635,574 - - 635,574 231,456 5,665 196,898 56,929 490,948 108,264 108,264 (6,049) (65,853) - - - 1,091,352 - - 1,091,352 397,435 9,728 338,096 62,510 807,769 195,830 195,830 (459) (107,619) - - - 87,568 - - 87,568 31,889 781 27,128 81,066 140,864 (5,712) (5,712) (21,458) (20,414) - - - 84,273 - - 84,273 30,689 751 26,107 26,023 83,570 9,151 9,151 (6,006) (11,594) - - - 167,278 - - 167,278 60,917 1,491 51,822 53,189 167,419 17,730 17,730 (12,354) (23,250) - - - 182,519 - - 182,519 66,468 1,627 56,544 74,211 198,850 14,789 14,789 (18,035) (27,873) - - - 109,256 - - 109,256 39,788 974 33,847 11,302 85,911 18,183 18,183 (1,466) (11,556) - - - 90,615 - - 90,615 32,999 808 28,072 12,563 74,442 14,182 14,182 (2,115) (10,077) - - - 1,665,947 - - 1,665,947 606,685 14,850 516,104 43,494 1,181,133 313,563 313,563 13,926 (156,238) - - - 338,333 - 25,077 363,410 123,210 3,016 104,814 175 231,215 73,185 73,185 12,331 (26,505) - - - 142,604 - - 142,604 51,932 1,271 44,178 17,270 114,651 23,024 23,024 (2,624) (15,472) - - - 840,917 - 102,773 943,690 306,235 7,496 260,513 423 574,667 193,296 193,296 42,042 (59,610) - - - 213,117 - 17,197 230,314 77,610 1,900 66,023 110 145,643 46,494 46,494 8,162 (16,479) - - - 81,783 - - 81,783 29,783 729 25,336 819 56,667 15,764 15,764 1,054 (7,466) - - - 281,466 - 7,174 288,640 102,501 2,509 87,197 149 192,356 57,026 57,026 6,401 (24,171) - - - 59,123 - - 59,123 21,531 527 18,316 10,968 51,342 8,472 8,472 (2,160) (7,005) - - - 506,570 - - 506,570 184,476 4,515 156,933 16,725 362,649 94,360 94,360 3,249 (48,049) - - - 1,427,705 - - 1,427,705 519,924 12,726 442,297 22,261 997,208 272,951 272,951 16,163 (131,569) - - - 68,148 - 10,283 78,431 24,817 607 21,112 34 46,570 16,215 16,215 3,957 (4,528) - - - 154,057 - 26,666 180,723 56,103 1,373 47,726 75 105,277 37,621 37,621 9,910 (9,707) - - - 1,048,712 - 156,943 1,205,655 381,907 9,348 324,887 520 716,662 249,168 249,168 60,539 (69,882) - - - 325,350 - - 325,350 118,482 2,900 100,792 74,025 296,199 42,776 42,776 (15,739) (40,663) - - - 2,560,101 - 198,572 2,758,673 932,307 22,820 793,109 1,318 1,749,554 556,260 556,260 95,787 (199,188) - - - 1,345,992 - - 1,345,992 490,167 11,998 416,983 285,769 1,204,917 182,735 182,735 (59,343) (165,051) - - - 229,504 - 5,417 234,921 83,578 2,046 71,099 122 156,845 46,377 46,377 5,098 (19,775) - - - 363,025 - - 363,025 132,202 3,236 112,464 5,271 253,173 69,513 69,513 4,220 (33,394) - - - 163,826 - 11,298 175,124 59,660 1,460 50,753 85 111,958 35,199 35,199 5,732 (12,965) - - - 31,107 - - 31,107 11,328 277 9,637 5,959 27,201 4,405 4,405 (1,189) (3,714) - - - 78,096 - - 78,096 28,440 696 24,194 25,869 79,199 7,985 7,985 (6,060) (11,015) - - - 134,699 - - 134,699 49,053 1,201 41,729 68,770 160,753 6,970 6,970 (17,254) (22,740) - - - 271,719 - 11,258 282,977 98,951 2,422 84,177 143 185,693 56,273 56,273 7,400 (22,662) - - - 318,353 - - 318,353 115,934 2,838 98,625 139,139 356,536 23,064 23,064 (34,190) (50,120) - - - 1,648,273 - - 1,648,273 600,248 14,692 510,629 40,211 1,165,780 311,032 311,032 14,573 (154,142) - - - 17,181 - 133 17,314 6,257 153 5,323 9 11,742 3,395 3,395 305 (1,522) - - - 18,227 - - 18,227 6,638 162 5,647 1,014 13,461 3,279 3,279 1 (1,793) - - - 23,071 - 2,035 25,106 8,402 206 7,147 12 15,767 5,082 5,082 933 (1,757) - - - 544,440 - 153,147 697,587 198,268 4,853 168,665 251 372,037 149,552 149,552 51,622 (25,176) - - - 599,045 - - 599,045 218,153 5,340 185,582 62,050 471,125 99,677 99,677 (8,065) (63,368) - - - 4,121,571 - 218,517 4,340,088 1,500,944 36,738 1,276,846 2,149 2,816,677 867,028 867,028 125,707 (336,353) - - - 1,260,914 - 5,201 1,266,115 459,185 11,239 390,626 674 861,724 247,878 247,878 21,088 (112,452) - - - 254,155 - - 254,155 92,555 2,265 78,736 63,357 236,913 31,857 31,857 (13,853) (32,621) - - - 655,271 - 476 655,747 238,629 5,841 203,000 351 447,821 128,189 128,189 10,332 (58,784) - - - 2,145,963 - 55,192 2,201,155 781,491 19,128 664,811 1,135 1,466,565 434,924 434,924 48,946 (184,204) - - - 578,527 - 91,736 670,263 210,681 5,157 179,225 286 395,349 138,909 138,909 34,849 (37,751) - - - 62,893 - - 62,893 22,903 561 19,484 4,582 47,530 11,009 11,009 (302) (6,354) - - - 1,010,519 - - 1,010,519 367,998 9,007 313,055 100,454 790,514 169,332 169,332 (12,417) (106,242) - - - 310,667 - 22,110 332,777 113,135 2,769 96,244 161 212,309 66,942 66,942 11,064 (24,480) - - - 518,513 - - 518,513 188,826 4,622 160,633 90,615 444,696 75,880 75,880 (17,376) (60,566) - - - 6,370,344 - - 6,370,344 2,319,875 56,783 1,973,507 329,181 4,679,346 1,153,138 1,153,138 7,375 (622,655) - -

- 218,787,583 - 7,417,484 226,205,067 79,675,423 1,950,207 67,779,518 10,594,172 159,999,320 41,894,270 41,894,270 2,543,007 (20,125,824) - -

App B - 6


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