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California Public Employees’ Retirement System

Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan

Schedules of Employer Allocations and Collective Pension Amounts

Miscellaneous and Safety Risk Pools

As of and for the Fiscal Year Ended June 30, 2016

California Public Employees’ Retirement System Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan

Schedules of Employer Allocations and Collective Pension Amounts Miscellaneous and Safety Risk Pools


Table of Contents

Pages

Independent Auditor’s Report .................................................................................................................... 1-2

Schedule of Employer Allocations – Miscellaneous Risk Pool ............................................................... 3-32

Schedule of Employer Allocations – Safety Risk Pool .......................................................................... 33-46

Schedule of Collective Pension Amounts ................................................................................................... 47

Notes to the Schedules of Employer Allocations and Collective Pension Amounts ............................. 48-52

Century City

Los Angeles

Newport Beach

Oakland

Sacramento

San Diego

San Francisco

Walnut Creek

Woodland Hills

www.mgocpa.com Macias Gini & O’Connell LLP 3000 S Street, Suite 300 Sacramento, CA 95816

1

Independent Auditor’s Report

To the Board of Administration California Public Employees’ Retirement System

We have audited the accompanying schedules of employer allocations of the miscellaneous and safety risk pools of the California Public Employees’ Retirement System (the System) Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (the Plan) as of and for the fiscal year ended June 30, 2016, and the related notes. We have also audited the columns titled total pension liability, fiduciary net position, net pension liability, total deferred outflows of resources excluding employer-specific amounts, total deferred inflows of resources excluding employer-specific amounts, and pension expense (specified column totals) for the miscellaneous and safety risk pools included in the accompanying schedule of collective pension amounts of the Plan as of and for the fiscal year ended June 30, 2016, and the related notes.

Management’s Responsibility for the Schedules

Management is responsible for the preparation and fair presentation of these schedules in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the schedules that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on the schedules of employer allocations of the miscellaneous and safety risk pools and the specified column totals of the miscellaneous and safety risk pools included in the schedule of collective pension amounts based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the schedules of employer allocations of the miscellaneous and safety risk pools and specified column totals of the miscellaneous and safety risk pools included in the schedule of collective pension amounts are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the schedules of employer allocations of the miscellaneous and safety risk pools and specified column totals of the miscellaneous and safety risk pools included in the schedule of collective pension amounts. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the schedules of employer allocations of the miscellaneous and safety risk pools and specified column totals of the miscellaneous and safety risk pools included in the schedule of collective pension amounts, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the schedules of employer allocations of the miscellaneous and safety risk pools and specified column totals of the miscellaneous and safety risk pools included in the schedule of collective pension amounts in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the schedules of employer allocations of the miscellaneous and safety risk pools and specified column totals of the miscellaneous and safety risk pools included in the schedule of collective pension amounts.

http://www.mgocpa.com

2

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the schedules referred to above present fairly, in all material respects, the employer allocations of the miscellaneous and safety risk pools and total pension liability, fiduciary net position, net pension liability, total deferred outflows of resources excluding employer-specific amounts, total deferred inflows of resources excluding employer-specific amounts, and pension expense for the miscellaneous and safety risk pools for the California Public Employees’ Retirement System Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan as of and for the fiscal year ended June 30, 2016, in accordance with accounting principles generally accepted in the United States of America.

Other Matter

We have audited, in accordance with auditing standards generally accepted in the United States of America, the financial statements of the fiduciary activities and the proprietary activities of the System as of and for the fiscal year ended June 30, 2016, and our report thereon, dated November 18, 2016, expressed unmodified opinions on those financial statements.

Restriction on Use

Our report is intended solely for the information and use of the System’s management, the Board of Administration, the Plan employers and their auditors and is not intended to be and should not be used by anyone other than these specified parties.

Sacramento, California December 16, 2016

Employer CalPERS ID Employer

June 30, 2015Actuarial Accrued

Liability

Employer Allocation

Factor 1, 6

June 30, 2015Market Value of

Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6

5206367001 Academic Senate For California Community Colleges $ 1,183,555 0.0000852 $ 958,179 $ - 0.0000872 $ 54,615 0.0001610 7252462115 Access Services Incorporated 12,796,303 0.0009213 10,565,572 - 0.0009619 512,945 0.0015124 5913005428 Agoura Hills and Calabasas Community Center 1,296,845 0.0000934 1,089,963 - 0.0000992 38,941 0.0001148 3711807738 Alameda Corridor Transportation Authority 7,550,172 0.0005436 6,016,531 - 0.0005478 223,556 0.0006592 6496722114 Alameda County Fire Department 11,092,204 0.0007986 9,368,123 - 0.0008529 542,946 0.0016009 5697343515 Alameda County Law Library 5,828,617 0.0004196 5,218,298 - 0.0004751 48,705 0.0001436 5854416969 Alameda County Mosquito Abatement District 11,682,889 0.0008411 9,410,552 200,000 0.0008750 205,692 0.0006065 7946968669 Alameda County Schools Insurance Group 2,689,509 0.0001936 1,920,815 - 0.0001749 68,642 0.0002024 1523787248 Alameda County Transportation Commission 18,018,347 0.0012972 13,851,045 - 0.0012610 409,073 0.0012062 7881444620 Alameda County Waste Management Authority 22,642,529 0.0016301 17,709,603 600,000 0.0016669 599,152 0.0017666 3509506221 Albany Municipal Services Joint Powers Authority 11,902,918 0.0008569 9,030,338 - 0.0008221 312,866 0.0009225 1641766093 Alhambra Redevelopment Agency 3,327,093 0.0002395 2,274,414 - 0.0002071 114,469 0.0003375 1756428867 Alliance of Schools For Cooperative Insurance Programs 7,390,363 0.0005321 6,051,073 - 0.0005509 330,904 0.0009757 4606242844 Alpine Fire Protection District 1,087,791 0.0000783 854,888 - 0.0000778 29,816 0.0000879 2668620501 Alpine Springs County Water District 15,698 0.0000011 14,937 - 0.0000014 11,399 0.0000336 5584920723 Alta Irrigation District 8,647,212 0.0006226 7,178,452 - 0.0006535 114,326 0.0003371 3858484037 Altadena Library District 8,198,037 0.0005902 6,566,870 - 0.0005979 159,006 0.0004688 4390228269 Amador County Transportation Commission 896,828 0.0000646 769,515 - 0.0000701 29,128 0.0000859 1899375431 Amador Transit 3,756,569 0.0002705 2,983,234 1,168 0.0002717 93,181 0.0002747 3780426882 Amador Water Agency 16,320,329 0.0011750 12,914,872 - 0.0011758 408,756 0.0012052 4693302718 American Canyon Fire Protection District 256,873 0.0000185 173,108 - 0.0000158 6,056 0.0000179 7947888189 American River Flood Control District 3,932,022 0.0002831 3,233,150 - 0.0002944 82,858 0.0002443 1554773413 Anderson Cemetery District 634,598 0.0000457 506,073 - 0.0000461 8,997 0.0000265 6407979793 Anderson Fire Protection District 195,435 0.0000141 156,602 - 0.0000143 3,494 0.0000103 7565563522 Angiola Water District 1,101,791 0.0000793 1,044,733 - 0.0000951 31,179 0.0000919 4098858957 Antelope Valley Mosquito and Vector Control District 1,921,619 0.0001383 1,511,550 - 0.0001376 59,384 0.0001751 2962007120 Antelope Valley Transit Authority 4,710,489 0.0003391 4,023,442 - 0.0003663 208,456 0.0006146 5376905521 Apple Valley Fire Protection District 4,660,433 0.0003355 3,638,080 - 0.0003312 92,591 0.0002730 5403166948 Aptos-La Selva Fire Protection Agency 2,131,806 0.0001535 1,737,604 - 0.0001582 92,553 0.0002729 6729063049 Arcade Creek Recreation and Park District 1,275,666 0.0000918 758,068 - 0.0000690 78,383 0.0002311 2301813735 Arcata Fire Protection District 286,530 0.0000206 240,689 - 0.0000219 14,174 0.0000418 4720796308 Area 12 Agency On Aging 3,845,067 0.0002768 2,997,879 - 0.0002729 109,334 0.0003224 2549990674 Armona Community Services District 291,388 0.0000210 197,274 - 0.0000180 11,939 0.0000352 7680266306 Aromas Water District 1,448,282 0.0001043 1,006,330 - 0.0000916 51,643 0.0001523 2960845908 Arrowbear Park County Water District 1,901,539 0.0001369 2,105,105 - 0.0001917 20,213 0.0000596 1628407365 Arroyo Grande District Cemetery 2,006,362 0.0001444 1,536,855 - 0.0001399 33,455 0.0000986 2894500534 Associated Students California State University San Bernardino 834,188 0.0000601 686,380 - 0.0000625 24,053 0.0000709 3779285584 Associated Students Inc. California State University East Bay 3,858,142 0.0002778 2,698,203 - 0.0002456 84,228 0.0002483 1999590594 Associated Students Incorporated of California State University Stanislaus 299,638 0.0000216 246,883 - 0.0000225 20,261 0.0000597 2178631467 Associated Students of California State University, Chico 9,439,231 0.0006796 7,960,760 - 0.0007248 506,264 0.0014927

Total Pension Liability Allocation Basis Fiduciary Net Position Allocation Basis

Deferred Outflows/Inflows of Resources and Pension Expense

Allocation Basis

California Public Employees’ Retirement SystemPublic Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan

Schedule of Employer AllocationsMiscellaneous Risk Pool


The accompanying notes are an integral part of this schedule.3



Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




4474615825 Association of Bay Area Governments 43,304,905 0.0031177 30,304,273 - 0.0027589 1,577,755 0.0046521 4352260559 Association of California Water Agencies 23,762,379 0.0017108 17,194,483 - 0.0015654 723,673 0.0021338 3411454435 Association of California Water Agencies - Joint Powers Insurance Authority 21,914,633 0.0015777 21,485,129 - 0.0019560 328,641 0.0009690 5314108014 Association of Monterey Bay Area Governments 6,382,182 0.0004595 4,780,360 25,000 0.0004375 217,159 0.0006403 2281336767 Atascadero Cemetery District 1,244,689 0.0000896 1,010,002 - 0.0000920 23,795 0.0000702 7321243412 Auburn Area Recreation and Park District 3,888,031 0.0002799 3,267,623 - 0.0002975 142,344 0.0004197 6427585699 Auburn Public Cemetery District 1,170,780 0.0000843 865,310 - 0.0000788 46,739 0.0001378 1674878206 Avila Beach Community Services District 351,706 0.0000253 239,240 - 0.0000218 13,876 0.0000409 7287807346 Aztec Shops, Ltd. 35,927,934 0.0025866 28,214,451 - 0.0025687 920,801 0.0027150 1792947566 Bard Water District 1,686,173 0.0001214 1,628,700 - 0.0001483 34,485 0.0001017 6424732270 Bardsdale Cemetery District 325,872 0.0000235 292,628 - 0.0000266 7,660 0.0000226 5849409218 Barstow Cemetery District 652,482 0.0000470 460,516 - 0.0000419 39,256 0.0001157 3304364524 Bay Area Water Supply and Conservation Agency 2,401,808 0.0001729 2,039,228 - 0.0001857 93,330 0.0002752 1553890181 Beach Cities Health District 10,897,278 0.0007845 9,131,630 - 0.0008314 323,901 0.0009550 1475268688 Bear Mountain Recreation and Park District 1,114,824 0.0000803 1,140,388 - 0.0001038 11,898 0.0000351 6108466497 Bear Valley Community Services District 9,847,409 0.0007090 7,987,185 - 0.0007272 186,048 0.0005486 6985475413 Beaumont District Library 2,760,272 0.0001987 2,112,146 - 0.0001923 80,723 0.0002380 3841905426 Beaumont-Cherry Valley Recreation and Park District 2,493,545 0.0001795 1,982,858 - 0.0001805 85,158 0.0002511 3169502332 Beaumont-Cherry Valley Water District 8,121,867 0.0005847 6,675,939 - 0.0006078 284,737 0.0008396 2468484496 Bella Vista Water District 8,329,689 0.0005997 7,006,871 - 0.0006379 149,590 0.0004411 4522872938 Belmont-San Carlos Fire Department 2,843,909 0.0002047 2,113,571 38,341 0.0001959 44,987 0.0001326 4537291923 Belvedere-Tiburon Library Agency 4,184,282 0.0003012 3,472,430 - 0.0003161 112,784 0.0003325 4152921483 Benicia City Housing Authority 3,516,883 0.0002532 2,869,471 - 0.0002612 77,968 0.0002299 7762492041 Berkeley Housing Authority 2,882,804 0.0002075 2,154,452 - 0.0001961 158,301 0.0004668 6221875602 Beta Healthcare Group Risk Management Authority 20,456,113 0.0014727 17,314,116 - 0.0015763 508,529 0.0014994 3084782677 Big Bear Area Regional Wastewater Agency 8,099,443 0.0005831 6,842,186 - 0.0006229 157,379 0.0004640 6483127246 Big Bear City Airport District 2,776,440 0.0001999 2,498,992 - 0.0002275 54,116 0.0001596 1584416215 Big Bear City Community Services District 28,055,520 0.0020198 21,293,260 - 0.0019386 571,288 0.0016845 1851068137 Big Bear Municipal Water District 4,128,370 0.0002972 3,381,663 - 0.0003079 74,369 0.0002193 4968871923 Bighorn-Desert View Water Agency 2,198,364 0.0001583 1,720,794 - 0.0001567 52,250 0.0001541 3361500511 Black Gold Cooperative Library System 2,909,525 0.0002095 2,334,746 - 0.0002126 54,389 0.0001604 4558558181 Blanchard-Santa Paula Public Library District 2,193,101 0.0001579 1,745,109 - 0.0001589 44,189 0.0001303 2697938553 Bodega Bay Fire Protection District 226,846 0.0000163 202,074 - 0.0000184 3,037 0.0000090 1708670524 Bolinas Community Public Utility District 2,437,744 0.0001755 1,985,652 - 0.0001808 49,902 0.0001471 2982795116 Bonita-Sunnyside Fire Protection District 827,566 0.0000596 630,414 - 0.0000574 15,464 0.0000456 2416400299 Boron Community Services District 1,818,065 0.0001309 1,365,895 - 0.0001244 59,683 0.0001760 3930765488 Borrego Springs Fire Protection District 367,360 0.0000264 384,740 - 0.0000350 4,364 0.0000129 4652725501 Borrego Water District 3,130,514 0.0002254 2,439,898 - 0.0002221 137,753 0.0004062 4740120735 Brannan-Andrus Levee Maintenance District 207,410 0.0000149 203,943 - 0.0000186 5,542 0.0000163 1755230450 Broadmoor Police Protection District 44,133 0.0000032 27,987 - 0.0000025 768 0.0000023




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2791271663 Brooktrails Township Community Services District 5,789,805 0.0004168 4,335,487 - 0.0003947 176,894 0.0005216 4636090967 Browns Valley Irrigation District 4,087,344 0.0002943 3,157,564 - 0.0002875 129,522 0.0003819 5287577901 Buena Park Library District 7,632,780 0.0005495 6,125,620 - 0.0005577 130,563 0.0003850 5306090125 Burney Basin Mosquito Abatement District 951,058 0.0000685 832,883 - 0.0000758 4,407 0.0000130 5168887895 Burney Fire District 126,590 0.0000091 125,198 - 0.0000114 5,192 0.0000153 7744080737 Burney Water District 2,866,993 0.0002064 2,253,220 - 0.0002051 71,740 0.0002115 3225653892 Butte County Air Quality Management District 4,860,828 0.0003500 3,885,491 - 0.0003537 128,217 0.0003781 3988667642 Butte County Association of Governments 3,172,000 0.0002284 2,580,061 - 0.0002349 110,360 0.0003254 2295616235 Butte County Fair Association 907,890 0.0000654 707,830 - 0.0000644 4,726 0.0000139 6518648543 Butte County In-Home Supportive Services Public Authority 804,723 0.0000579 651,416 - 0.0000593 17,071 0.0000503 2693532415 Butte County Mosquito and Vector Control District 10,309,548 0.0007422 7,750,972 - 0.0007057 213,838 0.0006305 3825286335 Butte Local Agency Formation Commission 635,742 0.0000458 541,261 - 0.0000493 31,724 0.0000935 6070193705 Butte Schools Self-Funded Programs 1,056,875 0.0000761 840,513 - 0.0000765 29,260 0.0000863 6002917875 Byron-Bethany Irrigation District 3,497,565 0.0002518 3,244,542 - 0.0002954 24,657 0.0000727 3780157918 Cabrillo College Foundation 1,346,645 0.0000970 1,131,531 - 0.0001030 38,866 0.0001146 7960651133 Cachuma Operation and Maintenance Board 6,463,677 0.0004653 5,199,945 - 0.0004734 139,818 0.0004123 5028282395 Cal Poly Pomona Foundation, Inc. 46,356,211 0.0033374 39,916,825 - 0.0036341 1,007,309 0.0029701 4639175575 Calaveras Council of Governments 429,178 0.0000309 374,615 - 0.0000341 28,256 0.0000833 5932694906 Calaveras County Water District 33,293,118 0.0023969 25,854,477 - 0.0023538 855,963 0.0025238 2169653508 Calaveras Public Utility District 3,642,587 0.0002622 2,779,030 - 0.0002530 80,104 0.0002362 1749800618 California Association For Park and Recreation Indemnity 2,096,501 0.0001509 1,556,331 - 0.0001417 64,375 0.0001898 1734427097 California Authority of Racing Fairs 3,246,641 0.0002337 2,791,812 - 0.0002542 46,990 0.0001386 7685919463 California Bear Credit Union 5,518,377 0.0003973 4,844,449 - 0.0004410 79,880 0.0002355 3054002245 California Central Valley Flood Control Association 140,906 0.0000101 103,171 - 0.0000094 9,548 0.0000282 4371082726 California Fair Services Authority 15,802,320 0.0011377 12,456,362 - 0.0011340 345,110 0.0010176 5433771237 California Fairs Financing Authority 8,576,022 0.0006174 5,853,669 - 0.0005329 163,248 0.0004813 1263798031 California Firefighter's Joint Apprenticeship Committee 10,570,759 0.0007610 8,316,945 - 0.0007572 296,503 0.0008743 3069542685 California Interscholastic Federation North Coast Section 4,203,512 0.0003026 3,091,949 - 0.0002815 137,658 0.0004059 2389781901 California Interscholastic Federation, Central Coast Section 3,398,467 0.0002447 2,680,404 - 0.0002440 95,221 0.0002808 3575608488 California Interscholastic Federation, Central Section 436,399 0.0000314 380,392 - 0.0000346 18,548 0.0000547 6175867175 California Interscholastic Federation, Northern Section 538,452 0.0000388 453,173 - 0.0000413 11,739 0.0000346 7394569263 California Interscholastic Federation, Sac-Joaquin Section 2,559,049 0.0001842 2,106,757 - 0.0001918 75,883 0.0002237 5913472636 California Interscholastic Federation, San Diego Section 3,153,235 0.0002270 2,350,937 - 0.0002140 132,873 0.0003918 4730873483 California Interscholastic Federation, Southern Section 10,709,035 0.0007710 7,563,208 - 0.0006886 284,409 0.0008386 7659513117 California Interscholastic Federation, State Office 4,672,397 0.0003364 3,701,338 - 0.0003370 158,425 0.0004671 4073965528 California Joint Powers Insurance Authority 10,080,848 0.0007258 8,276,963 - 0.0007535 293,490 0.0008654 5247492613 California Joint Powers Risk Management Authority 3,146,125 0.0002265 2,464,430 - 0.0002244 83,974 0.0002476 5259247411 California Maritime Academy Foundation, Inc. 395,379 0.0000285 324,698 - 0.0000296 1,292 0.0000038 2882910413 California Municipal Utilities Association 5,386,710 0.0003878 4,250,833 - 0.0003870 194,147 0.0005725 1500397518 California Pines Community Services District 581,979 0.0000419 539,933 - 0.0000492 7,335 0.0000216




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




3708453137 California Redevelopment Association Foundation 1,708,246 0.0001230 2,046,604 - 0.0001863 - - 4967603542 California School Boards Association 29,232,826 0.0021046 23,405,834 - 0.0021309 1,068,116 0.0031494 3615365820 California Special Districts Association 2,059,660 0.0001483 1,905,158 - 0.0001734 110,681 0.0003263 3484609121 California State and Federal Employees #20 Credit Union 2,705,249 0.0001948 2,124,746 - 0.0001934 54,012 0.0001593 7061813829 California State University, Bakersfield Foundation 6,649,953 0.0004788 5,507,367 - 0.0005014 71,148 0.0002098 3455917547 California State University, East Bay Foundation, Inc. 17,109,498 0.0012318 13,497,496 - 0.0012288 138,864 0.0004094 6874744011 California State University, Fresno Athletic Corporation 9,476,772 0.0006823 7,651,390 - 0.0006966 262,042 0.0007726 1638096714 California State University, Stanislaus Auxiliary and Business Services 4,790,226 0.0003449 3,643,795 - 0.0003317 47,479 0.0001400 3956399313 California State University-Fresno Association, Inc. 30,932,230 0.0022270 24,542,333 - 0.0022344 593,616 0.0017503 4612064434 Callayomi County Water District 935,478 0.0000673 684,612 - 0.0000623 32,616 0.0000962 4996525576 Calleguas Municipal Water District 33,055,486 0.0023798 26,429,789 - 0.0024062 787,082 0.0023207 3574359331 Camarillo Health Care District 5,943,416 0.0004279 4,984,442 - 0.0004538 111,975 0.0003302 3248118603 Cambria Cemetery District 214,588 0.0000154 175,546 - 0.0000160 7,260 0.0000214 6471268830 Cambria Community Healthcare District 365,664 0.0000263 295,175 - 0.0000269 12,403 0.0000366 3473008001 Cambria Community Services District 14,758,491 0.0010625 11,375,597 - 0.0010357 435,223 0.0012833 4935144749 Cameron Park Community Services District 2,990,666 0.0002153 2,270,536 - 0.0002067 96,616 0.0002849 7880235845 Camrosa Water District 14,566,723 0.0010487 11,240,173 - 0.0010233 299,291 0.0008825 1582060797 Capitol Area Development Authority 15,788,745 0.0011367 12,630,049 - 0.0011499 332,530 0.0009805 7018407272 Carmel Area Wastewater District 4,472,960 0.0003220 4,374,499 - 0.0003983 134,094 0.0003954 7111220019 Carmichael Water District 11,479,031 0.0008264 9,918,872 - 0.0009030 198,094 0.0005841 7959232114 Carpinteria Sanitary District 7,740,726 0.0005573 6,219,745 - 0.0005663 166,262 0.0004902 4189449037 Carpinteria Valley Water District 10,083,614 0.0007260 7,191,106 - 0.0006547 332,121 0.0009793 1902483898 Casitas Municipal Water District 32,268,972 0.0023232 26,908,858 - 0.0024498 465,837 0.0013735 4410276404 Castaic Lake Water Agency 39,857,430 0.0028695 32,935,770 - 0.0029985 1,121,550 0.0033069 1975812746 Castro Valley Sanitary District 8,851,025 0.0006372 6,937,162 - 0.0006316 267,741 0.0007894 1338233419 Castroville Community Services District 2,528,285 0.0001820 2,139,891 - 0.0001948 45,969 0.0001355 5324877762 Cawelo Water District 5,299,627 0.0003815 4,220,510 - 0.0003842 132,081 0.0003894 7348711404 Cayucos Sanitary District 1,865,725 0.0001343 1,431,369 - 0.0001303 46,821 0.0001381 3682976415 Cayucos-Morro Bay Cemetery District 1,714,919 0.0001235 1,298,143 - 0.0001182 32,565 0.0000960 6811109006 Centerville Community Services District 1,583,122 0.0001140 1,299,476 - 0.0001183 26,042 0.0000768 1836073579 Central Basin Municipal Water District 22,674,649 0.0016325 17,901,202 - 0.0016298 420,696 0.0012404 5946063802 Central Calaveras Fire and Rescue Protection District 60,330 0.0000043 49,949 - 0.0000045 2,909 0.0000086 1484596088 Central Coast Computing Authority 1,915,533 0.0001379 3,451,193 - 0.0003142 - - 4477232326 Central Coast Water Authority 13,835,812 0.0009961 11,084,479 - 0.0010091 396,095 0.0011679 1558143448 Central Contra Costa Solid Waste Authority 1,796,904 0.0001294 1,486,168 - 0.0001353 70,256 0.0002072 2986532158 Central County Fire Department 1,297,398 0.0000934 1,013,069 - 0.0000922 60,481 0.0001783 6612195742 Central Fire Protection District of Santa Cruz County 2,844,928 0.0002048 2,185,226 - 0.0001989 79,286 0.0002338 2558720758 Central Marin Police Authority 5,472,850 0.0003940 3,775,786 - 0.0003438 163,968 0.0004835 4950165881 Central Marin Sanitation Agency 38,147,186 0.0027464 29,996,377 - 0.0027309 851,354 0.0025103 1476521351 Central Sierra Child Support Agency 15,019,936 0.0010814 12,368,698 150,000 0.0011397 357,954 0.0010554




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




1701059508 Central Sierra Planning Council 778,133 0.0000560 593,810 - 0.0000541 2,340 0.0000069 6679225561 Central Water District 1,129,309 0.0000813 901,766 - 0.0000821 29,978 0.0000884 6929609618 Chester Public Utility District 2,113,195 0.0001521 1,531,434 - 0.0001394 75,038 0.0002213 1014354115 Chico Area Recreation and Park District 10,528,743 0.0007580 8,581,738 - 0.0007813 229,225 0.0006759 5282367147 Children and Families Commission of San Luis Obispo County 411,487 0.0000296 375,140 - 0.0000342 18,290 0.0000539 1556141651 Chino Basin Water Conservation District 1,872,900 0.0001348 1,587,724 - 0.0001445 63,716 0.0001879 1394905143 Chino Basin Watermaster 4,086,848 0.0002942 3,208,982 - 0.0002922 120,481 0.0003552 6672635036 Chino Valley Independent Fire District 7,676,662 0.0005527 6,025,128 - 0.0005485 131,356 0.0003873 4515311579 Citrus Heights Water District 15,939,050 0.0011475 12,434,370 - 0.0011320 466,979 0.0013769 3190577238 Citrus Pest Control District #2 of Riverside County 1,572,166 0.0001132 2,249,506 - 0.0002048 - - 3715108645 City and County of San Francisco 20,124,315 0.0014488 33,756,378 - 0.0030732 32,657 0.0000963 3521791811 City of Adelanto 8,012,445 0.0005769 8,456,895 - 0.0007699 117,117 0.0003453 3377101168 City of Agoura Hills 16,857,836 0.0012137 13,802,101 - 0.0012566 350,602 0.0010338 7759437962 City of Albany 15,760,635 0.0011347 11,730,010 - 0.0010679 318,401 0.0009388 4228802852 City of Aliso Viejo 4,336,587 0.0003122 3,670,152 - 0.0003341 143,659 0.0004236 4100145522 City of Alturas 6,662,686 0.0004797 5,098,063 - 0.0004641 159,120 0.0004692 7206612239 City of American Canyon 24,673,084 0.0017763 19,139,017 - 0.0017424 816,509 0.0024075 5083901793 City of Anderson 22,896,625 0.0016484 17,458,872 - 0.0015895 429,630 0.0012668 3216339924 City of Angels 10,076,996 0.0007255 7,652,946 - 0.0006967 338,591 0.0009983 2222837360 City of Arcata 45,891,634 0.0033039 33,735,584 2,057,908 0.0032587 1,374,741 0.0040535 6540026274 City of Arroyo Grande 35,066,922 0.0025246 24,891,142 - 0.0022661 979,083 0.0028869 4203484552 City of Artesia 12,177,185 0.0008767 10,012,640 - 0.0009116 173,364 0.0005112 3755042088 City of Arvin 5,057,096 0.0003641 4,180,935 - 0.0003806 102,451 0.0003021 1298901388 City of Atascadero 34,659,853 0.0024953 26,016,937 - 0.0023686 891,187 0.0026277 1114344965 City of Atwater 31,898,477 0.0022965 21,598,185 - 0.0019663 1,071,959 0.0031607 1862771831 City of Auburn 23,707,213 0.0017068 18,839,516 - 0.0017152 356,932 0.0010524 4654114117 City of Avalon 13,934,176 0.0010032 10,576,635 - 0.0009629 428,662 0.0012639 6036917803 City of Avenal 8,463,447 0.0006093 6,827,299 - 0.0006216 183,861 0.0005421 6859832526 City of Barstow 63,638,857 0.0045817 55,825,357 - 0.0050824 1,243,681 0.0036670 4582960442 City of Beaumont 26,576,076 0.0019133 21,848,547 - 0.0019891 734,042 0.0021644 5686383552 City of Bell 34,194,348 0.0024618 23,695,581 - 0.0021573 907,320 0.0026753 2219960868 City of Bell Gardens 42,847,337 0.0030848 32,787,112 - 0.0029850 1,038,398 0.0030618 7030295604 City of Bellflower 49,285,792 0.0035483 40,076,556 - 0.0036486 893,648 0.0026350 1738672780 City of Belmont 59,829,107 0.0043074 45,681,529 - 0.0041589 1,389,031 0.0040956 2951432784 City of Belvedere 10,996,164 0.0007917 8,992,995 - 0.0008187 180,795 0.0005331 5474045695 City of Biggs 2,185,966 0.0001574 1,794,830 - 0.0001634 43,518 0.0001283 5738092813 City of Bishop 17,887,204 0.0012878 14,350,065 - 0.0013065 275,082 0.0008111 1927432235 City of Blue Lake 2,755,843 0.0001984 2,000,721 - 0.0001821 76,737 0.0002263 2133011647 City of Blythe 33,149,743 0.0023866 24,233,878 - 0.0022063 706,122 0.0020820 5993006737 City of Bradbury 848,403 0.0000611 667,945 149,667 0.0000744 32,098 0.0000946




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




6719424797 City of Brawley 35,777,187 0.0025758 28,091,246 - 0.0025575 916,647 0.0027028 2825131863 City of Brisbane 33,977,983 0.0024462 26,100,267 - 0.0023762 772,370 0.0022774 7472860304 City of Buellton 7,692,482 0.0005538 6,163,597 - 0.0005611 174,552 0.0005147 1664188432 City of Calabasas 25,461,625 0.0018331 20,993,180 - 0.0019113 795,859 0.0023466 5226418078 City of Calexico 43,987,157 0.0031668 35,821,715 - 0.0032613 438,255 0.0012922 6020344436 City of California City 22,157,335 0.0015952 15,946,448 - 0.0014518 756,044 0.0022292 3249995091 City of Calimesa 3,314,939 0.0002387 2,768,206 - 0.0002520 82,752 0.0002440 1455036172 City of Calipatria 1,971,780 0.0001420 1,936,359 - 0.0001763 22,625 0.0000667 2327822217 City of Calistoga 17,960,578 0.0012931 11,843,529 - 0.0010783 567,923 0.0016745 3813045770 City of Canyon Lake 1,399,504 0.0001008 1,138,335 - 0.0001036 28,593 0.0000843 2647630112 City of Capitola 32,542,242 0.0023429 24,331,489 - 0.0022152 448,762 0.0013232 7011478504 City of Carmel-by-the-Sea 35,174,795 0.0025324 27,928,479 - 0.0025427 542,741 0.0016003 3472970236 City of Carpinteria 16,196,535 0.0011661 13,007,503 - 0.0011842 280,439 0.0008269 3286869204 City of Cathedral City 45,945,904 0.0033079 37,547,807 250,000 0.0034412 553,750 0.0016328 1336118336 City of Chowchilla 18,377,818 0.0013231 13,422,386 - 0.0012220 452,701 0.0013348 5727496281 City of Citrus Heights 28,246,572 0.0020336 22,918,618 - 0.0020865 1,052,612 0.0031037 2376421225 City of Clayton 7,130,511 0.0005134 5,550,553 - 0.0005053 194,114 0.0005724 3510963498 City of Clearlake 6,790,179 0.0004889 5,376,601 - 0.0004895 161,120 0.0004751 1902513779 City of Cloverdale 14,848,048 0.0010690 11,444,530 - 0.0010419 372,331 0.0010978 6373819375 City of Coachella City 35,913,949 0.0025856 27,694,359 - 0.0025213 973,836 0.0028714 6749451495 City of Coalinga 4,316,195 0.0003107 4,417,546 - 0.0004022 180,747 0.0005329 5010123252 City of Colfax 411,729 0.0000296 357,544 - 0.0000326 33,407 0.0000985 3749368910 City of Colusa 11,398,968 0.0008207 8,852,071 3,763 0.0008062 172,876 0.0005097 6809713799 City of Corcoran 16,381,888 0.0011794 13,396,887 - 0.0012197 278,443 0.0008210 2296621850 City of Corning 10,089,016 0.0007264 8,128,216 - 0.0007400 191,363 0.0005642 1533977406 City of Cotati 15,204,219 0.0010946 10,464,116 - 0.0009527 486,099 0.0014333 7337697646 City of Crescent City 21,586,533 0.0015541 16,002,973 - 0.0014569 473,560 0.0013963 4039665656 City of Cudahy 9,707,461 0.0006989 6,953,857 - 0.0006331 270,339 0.0007971 3001140140 City of Dana Point 20,581,192 0.0014817 17,127,929 - 0.0015594 572,310 0.0016875 7409953276 City of Del Mar 25,112,887 0.0018080 20,162,333 - 0.0018356 523,920 0.0015448 3821597293 City of Del Rey Oaks 1,481,169 0.0001066 1,244,121 - 0.0001133 30,893 0.0000911 6958229795 City of Desert Hot Springs 9,841,511 0.0007085 7,214,158 - 0.0006568 313,573 0.0009246 3776592883 City of Diamond Bar 21,005,066 0.0015123 17,260,200 - 0.0015714 489,306 0.0014427 1573700529 City of Dinuba 27,895,332 0.0020083 21,652,331 - 0.0019713 716,020 0.0021112 5321033759 City of Dixon 28,403,625 0.0020449 20,313,790 - 0.0018494 898,377 0.0026489 2028048688 City of Dos Palos 6,879,205 0.0004953 5,424,849 - 0.0004939 136,228 0.0004017 3853910960 City of Duarte 41,707,522 0.0030027 30,724,529 - 0.0027972 1,237,626 0.0036492 6598539431 City of Dublin 50,652,383 0.0036467 39,737,166 - 0.0036177 832,395 0.0024544 2272652739 City of Dunsmuir 3,478,824 0.0002505 2,803,134 - 0.0002552 50,630 0.0001493 2604009953 City of East Palo Alto 12,932,693 0.0009311 9,916,956 - 0.0009029 550,377 0.0016228




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2148095701 City of Eastvale 284,765 0.0000205 281,938 - 0.0000257 38,807 0.0001144 7718662328 City of El Cerrito 47,584,675 0.0034258 32,430,404 - 0.0029525 1,448,865 0.0042720 5667466166 City of Elk Grove 32,588,617 0.0023462 27,029,670 687,913 0.0025235 1,446,956 0.0042664 5760161126 City of Escalon 10,517,014 0.0007572 7,609,096 - 0.0006927 278,531 0.0008213 1789349225 City of Etna 701,600 0.0000505 641,572 - 0.0000584 16,676 0.0000492 5251708451 City of Exeter 8,980,799 0.0006466 6,972,622 - 0.0006348 396,685 0.0011696 7984131430 City of Farmersville 2,881,148 0.0002074 2,303,086 - 0.0002097 127,335 0.0003755 6256084924 City of Fillmore 15,660,699 0.0011275 12,004,512 - 0.0010929 352,872 0.0010405 5538973822 City of Firebaugh 5,887,145 0.0004238 4,534,104 - 0.0004128 178,281 0.0005257 3459724670 City of Fort Bragg 16,941,632 0.0012197 13,685,181 56,927 0.0012511 327,091 0.0009644 4517566617 City of Fortuna 17,740,357 0.0012772 13,586,857 - 0.0012370 427,533 0.0012606 4102420058 City of Fountain Valley 92,898,169 0.0066882 64,085,805 6,182,184 0.0063973 2,350,611 0.0069309 7256454249 City of Fowler 7,016,815 0.0005052 4,900,610 - 0.0004462 241,042 0.0007107 7406279345 City of Goleta 11,397,470 0.0008206 9,648,845 - 0.0008784 488,633 0.0014408 1217778828 City of Gonzales 5,871,225 0.0004227 4,751,599 - 0.0004326 188,011 0.0005544 5139528223 City of Grand Terrace 13,588,828 0.0009783 9,601,182 - 0.0008741 376,145 0.0011091 4047740021 City of Grass Valley 31,202,792 0.0022464 23,565,933 - 0.0021455 580,756 0.0017124 6260075128 City of Greenfield 7,804,285 0.0005619 6,250,610 - 0.0005691 174,957 0.0005159 1941329975 City of Gridley 18,328,854 0.0013196 12,883,002 - 0.0011729 452,412 0.0013340 1000223333 City of Grover Beach 20,234,366 0.0014568 15,093,401 - 0.0013741 502,611 0.0014820 1966164745 City of Guadalupe 6,545,483 0.0004712 5,241,827 - 0.0004772 135,638 0.0003999 2291085874 City of Gustine 4,261,862 0.0003068 3,283,845 - 0.0002990 106,481 0.0003140 2034813534 City of Half Moon Bay 17,974,866 0.0012941 14,589,015 - 0.0013282 289,764 0.0008544 6286658977 City of Hawaiian Gardens 28,825,947 0.0020753 21,429,005 - 0.0019509 1,008,942 0.0029749 7641512975 City of Healdsburg 66,805,236 0.0048096 50,511,618 - 0.0045987 1,445,802 0.0042630 7323742506 City of Hercules 21,915,158 0.0015778 16,776,789 - 0.0015274 520,662 0.0015352 6664894574 City of Hermosa Beach 47,048,613 0.0033872 36,088,175 - 0.0032855 1,246,266 0.0036747 5320570148 City of Hesperia 46,188,055 0.0033253 34,707,583 - 0.0031598 1,427,455 0.0042089 4870303935 City of Hidden Hills 1,902,162 0.0001369 1,598,408 - 0.0001455 29,198 0.0000861 7859223519 City of Highland 15,381,210 0.0011074 12,060,824 - 0.0010980 445,379 0.0013132 6965856623 City of Hollister 48,839,753 0.0035162 33,069,356 - 0.0030107 1,324,580 0.0039056 4469224252 City of Hughson 7,287,544 0.0005247 5,525,514 - 0.0005031 192,328 0.0005671 1915736911 City of Huntington Park 62,440,312 0.0044954 49,656,461 - 0.0045208 768,199 0.0022651 4087834608 City of Imperial 7,903,944 0.0005690 6,732,577 - 0.0006129 181,116 0.0005340 3509025322 City of Imperial Beach 25,543,532 0.0018390 20,233,669 - 0.0018421 546,015 0.0016099 6392517834 City of Indian Wells 22,886,562 0.0016477 17,678,937 2,000,000 0.0017916 566,798 0.0016712 4633577005 City of Industry 25,854,600 0.0018614 19,039,357 - 0.0017334 534,918 0.0015772 2813538323 City of Ione 3,397,919 0.0002446 2,485,066 - 0.0002262 81,025 0.0002389 3053751792 City of Irwindale 35,046,900 0.0025232 28,265,742 - 0.0025734 541,246 0.0015959 7368035612 City of Jackson 11,616,778 0.0008363 8,170,503 8,263 0.0007446 296,027 0.0008728




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2321945323 City of Kerman 8,751,990 0.0006301 7,385,089 - 0.0006724 170,449 0.0005026 1663366827 City of King City 10,404,761 0.0007491 7,861,500 - 0.0007157 257,596 0.0007595 1210886769 City of Kingsburg 8,931,294 0.0006430 7,020,078 - 0.0006391 207,469 0.0006117 7054000454 City of La Canada Flintridge 12,431,833 0.0008950 10,195,798 - 0.0009282 285,354 0.0008414 6426355762 City of La Habra Heights 4,278,149 0.0003080 3,492,639 - 0.0003180 99,942 0.0002947 5195328215 City of La Mirada 45,706,073 0.0032906 36,473,036 - 0.0033206 750,903 0.0022141 3770853942 City of La Palma 26,805,067 0.0019298 20,445,689 - 0.0018614 507,536 0.0014965 5526262382 City of La Puente 19,219,733 0.0013837 13,940,225 - 0.0012691 412,824 0.0012172 2186535078 City of La Quinta 39,443,506 0.0028397 30,176,453 - 0.0027473 873,676 0.0025761 6696419559 City of La Verne 53,344,840 0.0038405 39,128,186 - 0.0035623 1,202,577 0.0035458 3022794287 City of Laguna Hills 15,342,741 0.0011046 13,021,447 - 0.0011855 308,897 0.0009108 2367714625 City of Laguna Niguel 29,279,621 0.0021080 23,952,791 - 0.0021807 641,880 0.0018926 6992576261 City of Laguna Woods 2,805,752 0.0002020 2,356,398 - 0.0002145 79,637 0.0002348 3418980609 City of Lake Elsinore 36,679,266 0.0026407 27,398,932 - 0.0024944 1,100,004 0.0032434 7092354012 City of Lake Forest 23,186,981 0.0016693 19,122,714 3,720,865 0.0020797 602,412 0.0017762 2129869266 City of Lakeport 18,128,958 0.0013052 12,928,369 1,940,577 0.0013537 500,932 0.0014770 7240040619 City of Larkspur 22,750,077 0.0016379 17,304,896 - 0.0015755 475,840 0.0014030 1732811530 City of Lathrop 19,804,483 0.0014258 16,307,668 - 0.0014847 500,783 0.0014766 4932943962 City of Lawndale 25,688,274 0.0018494 20,764,167 - 0.0018904 469,239 0.0013836 2474431178 City of Lemon Grove 20,140,173 0.0014500 14,250,077 1,828,316 0.0014638 505,779 0.0014913 1685062598 City of Lemoore 25,881,847 0.0018634 20,673,607 - 0.0018822 468,461 0.0013813 1225322578 City of Lincoln 39,116,890 0.0028162 28,353,843 - 0.0025814 1,304,825 0.0038473 2019506807 City of Lindsay 14,970,351 0.0010778 10,751,811 - 0.0009789 544,134 0.0016044 2379800954 City of Live Oak 5,600,135 0.0004032 4,193,464 - 0.0003818 219,195 0.0006463 2183351498 City of Livingston 12,770,247 0.0009194 9,991,067 - 0.0009096 267,382 0.0007884 3955868421 City of Loma Linda 26,138,480 0.0018818 20,354,516 - 0.0018531 518,929 0.0015301 7923700003 City of Lomita 24,832,253 0.0017878 17,767,293 - 0.0016176 729,587 0.0021512 5727512122 City of Los Alamitos 27,758,551 0.0019985 20,912,538 - 0.0019039 525,545 0.0015496 6581398948 City of Los Altos 63,230,543 0.0045523 48,242,781 - 0.0043921 1,454,525 0.0042887 6498305959 City of Los Banos 35,240,121 0.0025371 26,155,046 - 0.0023812 1,127,459 0.0033244 5915281324 City of Malibu 21,050,734 0.0015155 17,304,585 - 0.0015754 606,391 0.0017880 6160239453 City of Marina 21,055,902 0.0015159 17,070,786 - 0.0015542 376,376 0.0011098 5777707328 City of Martinez 14,188,637 0.0010215 10,999,535 - 0.0010014 142,657 0.0004206 2550597730 City of Marysville 15,134,545 0.0010896 11,997,240 - 0.0010922 209,655 0.0006182 4191618335 City of Maywood 12,744,380 0.0009175 10,287,656 - 0.0009366 103,343 0.0003047 1738941900 City of Menifee 3,391,940 0.0002442 3,170,424 - 0.0002886 447,508 0.0013195 3204916161 City of Mill Valley 64,629,935 0.0046530 49,199,482 - 0.0044792 1,440,973 0.0042488 2606600411 City of Millbrae 66,340,110 0.0047761 47,411,667 - 0.0043164 1,483,812 0.0043751 7317629360 City of Montague 1,442,171 0.0001038 1,249,109 - 0.0001137 16,078 0.0000474 4605709987 City of Monte Sereno 4,200,030 0.0003024 3,399,816 - 0.0003095 112,153 0.0003307




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




4690157978 City of Moorpark 28,531,086 0.0020541 26,747,554 - 0.0024351 455,447 0.0013429 7048295140 City of Morro Bay 41,936,114 0.0030192 31,922,309 - 0.0029063 804,601 0.0023724 6941008066 City of Mt. Shasta 7,223,489 0.0005201 5,745,182 - 0.0005231 162,466 0.0004790 3077350855 City of Murrieta 47,914,766 0.0034496 36,564,415 - 0.0033289 1,698,521 0.0050082 3967541624 City of Needles 15,945,217 0.0011480 13,183,512 - 0.0012002 362,086 0.0010676 4993886171 City of Nevada City 6,659,239 0.0004794 5,054,442 - 0.0004602 151,114 0.0004456 5346517882 City of Newman 8,562,741 0.0006165 6,131,640 - 0.0005582 286,040 0.0008434 3093388325 City of Norco 34,461,106 0.0024810 24,698,290 - 0.0022486 908,952 0.0026801 5993997761 City of Oakdale 34,894,332 0.0025122 26,258,458 - 0.0023906 681,731 0.0020101 1385472211 City of Oakley 6,700,599 0.0004824 5,245,056 - 0.0004775 307,833 0.0009077 7905252598 City of Ojai 15,718,350 0.0011316 12,040,696 - 0.0010962 387,756 0.0011433 2405030745 City of Orange Cove 4,944,117 0.0003559 4,258,267 - 0.0003877 67,907 0.0002002 6398969968 City of Orland 11,229,230 0.0008084 8,608,629 - 0.0007837 224,488 0.0006619 4957578474 City of Oroville 27,514,643 0.0019809 22,065,233 - 0.0020089 517,797 0.0015267 5070575563 City of Pacific Grove 53,533,009 0.0038541 42,423,303 - 0.0038623 729,185 0.0021500 2541789657 City of Palos Verdes Estates 14,623,514 0.0010528 12,359,123 - 0.0011252 216,525 0.0006384 6510700595 City of Paramount 72,730,289 0.0052362 55,683,538 - 0.0050695 1,402,596 0.0041356 4594473321 City of Parlier 3,856,476 0.0002776 3,021,775 - 0.0002751 218,697 0.0006448 7070530249 City of Patterson 18,167,661 0.0013080 13,766,158 - 0.0012533 693,115 0.0020437 7471126319 City of Perris 31,944,785 0.0022999 25,261,343 - 0.0022998 683,448 0.0020152 2399640634 City of Piedmont 30,567,972 0.0022007 25,139,019 - 0.0022887 631,975 0.0018634 1948785555 City of Pinole 39,577,335 0.0028494 28,814,398 - 0.0026233 855,199 0.0025216 1010350619 City of Pismo Beach 29,495,912 0.0021235 22,451,104 - 0.0020440 803,899 0.0023703 2117892921 City of Placentia 48,381,788 0.0034832 38,224,025 - 0.0034800 666,356 0.0019648 3279485049 City of Placerville 27,589,805 0.0019863 18,486,203 - 0.0016830 750,617 0.0022132 7166539881 City of Pleasant Hill 63,166,270 0.0045476 48,702,233 - 0.0044339 1,195,436 0.0035248 3263497639 City of Port Hueneme 56,933,606 0.0040989 42,598,003 - 0.0038782 1,216,116 0.0035858 3487263621 City of Portola 2,808,049 0.0002022 2,345,648 - 0.0002136 44,905 0.0001324 3176487975 City of Rancho Cordova 13,890,516 0.0010000 11,521,868 - 0.0010490 600,066 0.0017693 2716243934 City of Rancho Mirage 48,364,651 0.0034820 47,217,333 - 0.0042987 602,690 0.0017771 3846845523 City of Rancho Palos Verdes 35,161,985 0.0025315 26,970,215 - 0.0024554 830,645 0.0024492 7034087716 City of Rancho Santa Margarita 5,745,605 0.0004137 4,550,866 - 0.0004143 267,608 0.0007891 1039155127 City of Red Bluff 24,105,975 0.0017355 19,662,679 - 0.0017901 235,910 0.0006956 2567398164 City of Reedley 25,784,517 0.0018563 20,813,534 - 0.0018949 561,591 0.0016559 2542403229 City of Ridgecrest 31,701,929 0.0022824 23,304,815 - 0.0021217 815,482 0.0024045 7644919410 City of Rio Vista 9,148,764 0.0006587 7,253,331 - 0.0006604 271,746 0.0008013 2328679612 City of Riverbank 19,334,306 0.0013920 15,424,470 - 0.0014043 446,999 0.0013180 7662048826 City of Rolling Hills 2,467,565 0.0001777 2,040,925 - 0.0001858 45,578 0.0001344 3894452174 City of Rolling Hills Estates 22,771,139 0.0016394 18,149,992 - 0.0016524 338,504 0.0009981 3461671991 City of Rosemead 25,768,931 0.0018552 18,192,460 - 0.0016563 1,101,613 0.0032482




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




4903591303 City of San Carlos 62,509,916 0.0045004 44,806,345 - 0.0040792 1,615,772 0.0047642 6845264965 City of San Dimas 42,696,943 0.0030739 33,894,943 100,000 0.0030950 971,662 0.0028650 2236157495 City of San Fernando 54,745,029 0.0039413 38,413,563 - 0.0034972 1,465,982 0.0043225 6316962455 City of San Gabriel 52,429,221 0.0037746 38,207,384 - 0.0034785 1,569,934 0.0046290 1099253767 City of San Jacinto 20,882,358 0.0015034 15,414,186 - 0.0014033 614,076 0.0018106 1821364373 City of San Joaquin 3,451,843 0.0002485 2,766,015 - 0.0002518 74,548 0.0002198 6771245722 City of San Jose 4,754,621 0.0003423 3,686,371 - 0.0003356 152,526 0.0004497 2165711850 City of San Marino 27,835,821 0.0020040 22,684,844 206,335 0.0020840 526,761 0.0015532 1331190515 City of San Pablo 49,747,208 0.0035815 37,586,194 - 0.0034219 964,094 0.0028427 4282841421 City of Sand City 8,601,261 0.0006192 6,433,479 - 0.0005857 272,357 0.0008031 5937747971 City of Sanger 28,115,860 0.0020242 20,126,079 - 0.0018323 717,738 0.0021163 2703477541 City of Santa Paula 38,225,517 0.0027520 27,713,258 - 0.0025231 974,393 0.0028730 7933227073 City of Santee 52,139,923 0.0037538 39,946,138 449,088 0.0036776 1,136,545 0.0033511 4261324287 City of Saratoga 42,448,830 0.0030561 37,432,129 441,172 0.0034480 551,758 0.0016269 2616660768 City of Sausalito 31,923,456 0.0022983 24,370,202 - 0.0022187 704,195 0.0020763 7608138654 City of Scotts Valley 29,183,263 0.0021010 22,123,449 - 0.0020142 553,000 0.0016305 5401956184 City of Seal Beach 43,842,281 0.0031564 35,128,491 - 0.0031982 709,580 0.0020922 1781333436 City of Seaside 45,938,064 0.0033073 36,526,255 - 0.0033254 778,950 0.0022968 6923337861 City of Sebastopol 18,649,502 0.0013427 14,493,791 - 0.0013195 447,959 0.0013208 2928642812 City of Selma 18,758,940 0.0013505 13,098,200 - 0.0011925 526,961 0.0015538 5847809130 City of Shafter 27,861,244 0.0020059 27,283,433 - 0.0024839 652,525 0.0019240 3766444185 City of Shasta Lake 28,524,231 0.0020536 23,209,104 - 0.0021130 605,576 0.0017856 6771956383 City of Sierra Madre 22,771,576 0.0016394 16,662,372 - 0.0015170 613,351 0.0018085 3841226254 City of Signal Hill 42,581,043 0.0030656 33,310,583 - 0.0030326 912,787 0.0026914 2080245088 City of Solana Beach 17,031,919 0.0012262 13,191,559 - 0.0012010 385,610 0.0011370 5164257272 City of Soledad 5,736,628 0.0004130 4,914,282 - 0.0004474 190,659 0.0005622 6953823005 City of Solvang 13,027,413 0.0009379 10,188,255 - 0.0009276 274,875 0.0008105 1611242837 City of Sonoma 23,207,867 0.0016708 18,726,374 - 0.0017049 417,145 0.0012300 4312622024 City of Sonora 13,559,465 0.0009762 9,530,172 - 0.0008676 415,500 0.0012251 3268264652 City of South El Monte 23,986,175 0.0017269 18,114,263 2,248 0.0016494 643,085 0.0018962 2139696011 City of South Pasadena 43,114,533 0.0031040 33,713,058 - 0.0030693 1,035,143 0.0030522 2741568232 City of St. Helena 23,851,562 0.0017172 18,276,225 - 0.0016639 638,485 0.0018826 1012157360 City of Stanton 18,712,122 0.0013472 15,093,048 - 0.0013741 288,369 0.0008503 2298323828 City of Suisun City 27,274,993 0.0019637 21,523,794 - 0.0019596 584,394 0.0017231 7794007699 City of Susanville 18,651,359 0.0013428 15,143,040 - 0.0013786 347,226 0.0010238 4640795814 City of Sutter Creek 5,929,954 0.0004269 4,414,429 - 0.0004019 158,789 0.0004682 4510212351 City of Taft 18,182,292 0.0013090 14,732,377 - 0.0013413 489,677 0.0014438 3088953028 City of Tehachapi 10,962,875 0.0007893 8,897,569 - 0.0008100 290,306 0.0008560 7201399311 City of Temple City 24,484,702 0.0017628 18,556,399 - 0.0016894 556,381 0.0016405 1151979302 City of Tulelake 681,847 0.0000491 1,375,322 - 0.0001252 13,145 0.0000388




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




7942884230 City of Twentynine Palms 11,976,267 0.0008622 9,802,813 - 0.0008925 278,098 0.0008200 7239798658 City of Villa Park 4,152,859 0.0002990 3,388,397 - 0.0003085 65,818 0.0001941 6142001468 City of Walnut 23,218,259 0.0016716 18,320,421 - 0.0016679 464,047 0.0013683 5371320360 City of Wasco 22,623,373 0.0016288 17,333,189 - 0.0015780 789,599 0.0023282 5455336444 City of Waterford 4,036,277 0.0002906 3,111,173 - 0.0002832 124,820 0.0003680 1867123167 City of Weed 5,504,126 0.0003963 4,630,112 - 0.0004215 82,806 0.0002442 7905450824 City of Westlake Village 7,961,722 0.0005732 6,433,832 - 0.0005857 193,599 0.0005708 7390760424 City of Wildomar 964,824 0.0000695 880,846 - 0.0000802 88,251 0.0002602 1850409838 City of Williams 3,901,120 0.0002809 3,171,254 - 0.0002887 111,832 0.0003297 2491525509 City of Willits 15,478,339 0.0011144 11,126,501 - 0.0010130 436,775 0.0012878 3142143032 City of Willows 9,778,674 0.0007040 7,109,356 - 0.0006472 252,721 0.0007452 2492448287 City of Winters 8,924,215 0.0006425 7,175,818 - 0.0006533 244,052 0.0007196 5272649589 City of Woodlake 5,495,033 0.0003956 4,363,288 - 0.0003972 114,981 0.0003390 5698564511 City of Yreka 18,278,538 0.0013160 14,714,978 - 0.0013397 263,727 0.0007776 2214300490 City of Yucaipa 18,236,887 0.0013130 14,868,032 - 0.0013536 415,933 0.0012264 7895043818 City-County Association of Governments of San Mateo County 1,719,549 0.0001238 1,347,793 - 0.0001227 41,717 0.0001230 2658214068 Clear Creek Community Services District 4,446,565 0.0003201 3,167,173 - 0.0002883 148,366 0.0004375 4751900248 Clearlake Oaks County Water District 3,108,184 0.0002238 2,509,319 - 0.0002285 42,164 0.0001243 2740856165 Cloverdale Citrus Fair 890,680 0.0000641 747,739 - 0.0000681 12,286 0.0000362 3463248912 Clovis Cemetery District 1,617,731 0.0001165 1,383,711 331 0.0001260 37,020 0.0001092 3910122713 Coachella Valley Association of Governments 8,263,956 0.0005950 6,681,186 - 0.0006083 192,064 0.0005663 2347691176 Coachella Valley Mosquito and Vector Control District 11,217,770 0.0008076 10,292,356 - 0.0009370 382,577 0.0011280 3093141330 Coachella Valley Public Cemetery District 2,252,744 0.0001622 1,807,819 - 0.0001646 42,644 0.0001257 2369287679 Coalinga-Huron Cemetery District 383,265 0.0000276 373,200 - 0.0000340 2,983 0.0000088 5047148015 Coalinga-Huron Recreation and Park District 3,980,269 0.0002866 3,651,836 - 0.0003325 34,550 0.0001019 4808497089 Coalinga-Huron Unified School District Library District 1,873,088 0.0001349 1,526,528 - 0.0001390 40,178 0.0001185 2807557017 Coast Life Support District 345,502 0.0000249 273,753 - 0.0000249 11,063 0.0000326 5381548204 Coastside County Water District 11,096,755 0.0007989 7,996,428 - 0.0007280 461,241 0.0013600 4558241825 Coastside Fire Protection District 852,166 0.0000614 647,954 - 0.0000590 9,540 0.0000281 2368395730 Colfax Cemetery District 250,070 0.0000180 215,786 - 0.0000196 6,266 0.0000185 2634286088 College of the Canyons Foundation 214,314 0.0000154 149,995 - 0.0000137 7,913 0.0000233 7191818389 College Town 251,038 0.0000181 1,445,679 - 0.0001316 - - 5687241283 Colusa County One-Stop Partnership 1,332,839 0.0000960 1,053,614 - 0.0000959 47,110 0.0001389 5716662506 Colusa Mosquito Abatement District 1,131,682 0.0000815 881,446 - 0.0000802 31,024 0.0000915 6302608290 Community College League of California 8,234,390 0.0005928 6,536,789 - 0.0005951 281,940 0.0008313 3363593287 Community Development Commission of Mendocino County 4,541,144 0.0003269 3,629,227 - 0.0003304 120,894 0.0003565 1436990558 Compton Creek Mosquito Abatement District 520,913 0.0000375 950,833 - 0.0000866 5,637 0.0000166 1965051103 Consolidated Mosquito Abatement District 5,389,865 0.0003880 5,258,297 - 0.0004787 70,239 0.0002071 1122048737 Contra Costa County Law Library 1,923,323 0.0001385 1,527,784 - 0.0001391 42,166 0.0001243 2563798722 Contra Costa County Schools Insurance Group 9,501,562 0.0006841 7,563,576 1,537,065 0.0008285 296,399 0.0008739




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




7397472572 Contra Costa Transportation Authority 11,735,949 0.0008449 11,452,255 - 0.0010426 211,876 0.0006247 4565739668 Cooperative Organization For the Development of Employee Selection Procedures 1,684,947 0.0001213 1,391,762 - 0.0001267 56,140 0.0001655 3138183363 Copperopolis Fire Protection District 196,932 0.0000142 143,550 - 0.0000131 5,168 0.0000152 1453572960 Cordelia Fire Protection District of Solano County 146,004 0.0000105 110,770 - 0.0000101 1,594 0.0000047 6255016883 Cordova Recreation and Park District 12,254,677 0.0008823 9,109,075 - 0.0008293 641,670 0.0018920 7922734569 Corning Water District 276,543 0.0000199 227,906 - 0.0000207 4,886 0.0000144 7279886845 Costa Mesa Sanitary District 1,854,172 0.0001335 1,546,790 - 0.0001408 107,993 0.0003184 4497483212 Cottonwood Water District 519,003 0.0000374 439,804 - 0.0000400 11,589 0.0000342 6525616833 County of Alpine 27,545,606 0.0019831 21,564,973 - 0.0019633 696,559 0.0020538 5184154349 County of San Joaquin 41,580,974 0.0029936 31,201,880 - 0.0028407 488,712 0.0014410 7466485822 County of Sierra 51,140,117 0.0036818 38,738,034 - 0.0035268 1,036,271 0.0030555 4221216128 CRA/LA, a Designated Local Authority 231,373,103 0.0166576 158,787,635 3,500,000 0.0147749 3,806,488 0.0112236 7732968374 Crescent City Harbor District 2,498,215 0.0001799 1,885,284 - 0.0001716 81,290 0.0002397 6028788333 Crescenta Valley Water District 14,285,958 0.0010285 11,506,631 - 0.0010476 308,623 0.0009100 4996733601 Crestline Lake Arrowhead Water Agency 9,222,254 0.0006640 6,934,241 - 0.0006313 207,293 0.0006112 7955361313 Crestline Village Water District 6,040,500 0.0004349 4,357,276 - 0.0003967 274,085 0.0008082 1977684412 Crockett Community Services District 529,520 0.0000381 451,746 - 0.0000411 13,488 0.0000398 3657418172 CSAC Excess Insurance Authority 13,782,866 0.0009923 13,267,349 - 0.0012079 532,552 0.0015703 5157126411 Cutler Public Utility District 999,067 0.0000719 830,750 - 0.0000756 39,061 0.0001152 5645760898 Cutler-Orosi Joint Powers Wastewater Authority 648,813 0.0000467 554,632 - 0.0000505 8,115 0.0000239 5237897070 Cuyama Valley Recreation District 206,701 0.0000149 148,125 - 0.0000135 5,975 0.0000176 2866319400 Dairy Council of California 18,143,727 0.0013062 16,631,322 - 0.0015141 321,597 0.0009482 5574011690 Daly City Redevelopment Agency 239,415 0.0000172 686,221 - 0.0000625 - - 3928436395 Davis Cemetery District 446,116 0.0000321 391,846 - 0.0000357 13,401 0.0000395 7026387061 De Luz Community Services District 3,237,243 0.0002331 2,336,627 - 0.0002127 101,045 0.0002979 5352460331 Del Norte County Library District 1,309,641 0.0000943 1,091,635 - 0.0000994 9,898 0.0000292 4350807204 Del Paso Manor Water District 2,600,697 0.0001872 2,107,050 - 0.0001918 45,788 0.0001350 7038407484 Del Puerto Water District 2,190,212 0.0001577 1,762,612 - 0.0001605 53,460 0.0001576 2059985584 Del Rey Community Services District 610,935 0.0000440 734,420 - 0.0000669 4,896 0.0000144 7700126139 Delano Mosquito Abatement District 3,385,853 0.0002438 3,054,807 - 0.0002781 33,193 0.0000979 1420510857 Delta Diablo 52,254,174 0.0037620 41,130,760 - 0.0037446 1,344,970 0.0039657 1552820512 Delta Vector Control District 7,737,123 0.0005570 6,132,835 111,823 0.0005685 177,760 0.0005241 3228878364 Denair Community Services District 2,957,283 0.0002129 2,346,934 - 0.0002137 68,183 0.0002010 7767645807 Desert Water Agency 49,312,699 0.0035502 36,752,447 - 0.0033460 1,379,325 0.0040670 4661959937 Diablo Water District 7,289,349 0.0005248 5,642,168 - 0.0005137 211,487 0.0006236 5339108719 Diamond Springs-El Dorado Fire Protection District 1,115,496 0.0000803 830,147 - 0.0000756 37,894 0.0001117 4716435785 Dixon Public Library District 2,052,531 0.0001478 1,585,405 - 0.0001443 65,720 0.0001938 5304966378 Donald P and Katherine B Loker University Student Union, Inc. 1,827,608 0.0001316 1,392,967 - 0.0001268 83,458 0.0002461 1047451387 Dougherty Regional Fire Authority 388,966 0.0000280 293,229 - 0.0000267 4,512 0.0000133 5222170526 Dublin San Ramon Services District 86,013,465 0.0061925 71,620,421 5,000,000 0.0069756 1,889,246 0.0055705




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




5356060823 Durham Mosquito Abatement District 104,159 0.0000075 79,774 - 0.0000073 5,077 0.0000150 5860828298 East Bay Dischargers Authority 3,898,690 0.0002807 3,303,082 100,000 0.0003098 43,419 0.0001280 5178514345 East Contra Costa Irrigation District 10,395,494 0.0007484 7,922,702 - 0.0007213 238,796 0.0007041 3620518874 East County Schools Federal Credit Union 4,199,053 0.0003023 3,526,466 - 0.0003211 98,974 0.0002918 5894399182 East Orange County Water District 2,459,299 0.0001771 2,061,915 - 0.0001877 39,978 0.0001179 6067282857 East Palo Alto Sanitary District 5,052,113 0.0003637 3,787,379 - 0.0003448 140,053 0.0004130 7890996671 East Quincy Services District 892,497 0.0000643 704,643 - 0.0000642 37,545 0.0001107 7115308410 East San Gabriel Valley Human Services Consortium 14,770,086 0.0010634 11,400,861 - 0.0010380 245,292 0.0007233 6539534682 East Valley Water District 36,230,825 0.0026084 27,682,188 - 0.0025202 915,972 0.0027008 3435315822 Eastern Sierra Transit Authority 2,638,498 0.0001900 2,205,747 602 0.0002009 128,263 0.0003782 2779006014 Ebbetts Pass Fire Protection District 370,674 0.0000267 307,096 - 0.0000280 7,462 0.0000220 4388508673 El Dorado County Fire Protection District 1,856,168 0.0001336 1,281,532 - 0.0001167 54,050 0.0001594 3611944624 El Dorado County Resource Conservation District 59,288 0.0000043 57,888 - 0.0000053 8,318 0.0000245 1035606509 El Dorado County Transit Authority 10,322,223 0.0007431 8,129,712 - 0.0007401 362,047 0.0010675 6055779069 El Dorado County Transportation Commission 1,415,255 0.0001019 1,151,895 - 0.0001049 63,092 0.0001860 2201197559 El Dorado Hills Community Services District 9,833,230 0.0007079 7,809,786 - 0.0007110 285,114 0.0008407 7511419152 El Dorado Hills County Water District 2,968,435 0.0002137 2,395,324 - 0.0002181 66,955 0.0001974 3940256803 El Dorado Local Agency Formation Commission 759,811 0.0000547 716,472 34,587 0.0000684 18,216 0.0000537 1431937908 Encina Wastewater Authority 44,550,307 0.0032074 32,803,972 - 0.0029865 1,543,359 0.0045507 7386575880 Esparto Community Services District 1,315,773 0.0000947 1,047,963 - 0.0000954 48,872 0.0001441 7735348195 Esparto Fire Protection District 208,292 0.0000150 174,389 - 0.0000159 6,256 0.0000184 3797238839 Exeter District Ambulance 1,108,874 0.0000798 588,299 - 0.0000536 106,823 0.0003150 2730792123 Exposition Metro Line Construction Authority 3,060,534 0.0002203 2,706,341 - 0.0002464 168,278 0.0004962 7838065559 Fair Oaks Recreation & Park District 3,770,604 0.0002715 3,227,635 - 0.0002938 64,997 0.0001916 7635333358 Fair Oaks Water District 9,794,345 0.0007051 8,152,608 - 0.0007422 198,399 0.0005850 7593842491 Fairfield-Suisun Sewer District 26,479,884 0.0019064 21,894,306 - 0.0019933 820,590 0.0024195 2813736287 Fall River Valley Community Services District 786,008 0.0000566 602,081 - 0.0000548 28,362 0.0000836 2373193306 Fallbrook Public Utility District 42,600,203 0.0030670 33,325,558 - 0.0030340 868,128 0.0025597 4230136587 Feather River Air Quality Management District 3,011,951 0.0002168 2,398,324 - 0.0002183 83,372 0.0002458 1750666004 Feather River Recreation and Park District 3,044,955 0.0002192 2,460,796 - 0.0002240 45,884 0.0001353 6202319972 Feather Water District 724,666 0.0000522 884,672 - 0.0000805 9,530 0.0000281 1389951974 Fern Valley Water District 2,143,144 0.0001543 1,837,674 - 0.0001673 32,676 0.0000963 4759298774 Florin County Water District 1,342,421 0.0000966 1,114,311 - 0.0001014 41,565 0.0001226 6460218598 Florin Resource Conservation District Elk Grove Water District 5,426,985 0.0003907 4,266,826 - 0.0003885 282,406 0.0008327 6271398414 Foothill Municipal Water District 6,521,473 0.0004695 5,236,422 - 0.0004767 115,849 0.0003416 6593273973 Foresthill Public Utility District 1,930,014 0.0001390 1,585,606 - 0.0001444 69,038 0.0002036 1373679084 Forestville Water District 1,683,054 0.0001212 1,297,224 - 0.0001181 54,185 0.0001598 4831243809 Fort Bragg Fire Protection Authority 619,168 0.0000446 514,757 - 0.0000469 14,222 0.0000419 4181859439 Fort Ord Reuse Authority 7,518,292 0.0005413 5,940,947 517,260 0.0005880 225,155 0.0006639 1970118922 Foundation For California Community Colleges 16,457,474 0.0011848 14,078,296 - 0.0012817 879,624 0.0025936




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




6492846018 Fresno County Law Library 1,204,964 0.0000868 1,034,166 - 0.0000942 12,994 0.0000383 4649627650 Fresno Westside Mosquito Abatement District 3,198,975 0.0002303 3,087,256 - 0.0002811 44,447 0.0001311 1548552160 Fruitridge Fire Protection District 28,985 0.0000021 213,428 - 0.0000194 - - 6714446429 Fullerton California State University Associated Students 21,021,359 0.0015134 15,060,824 - 0.0013712 729,951 0.0021523 7171448434 Fulton El-Camino Recreation and Park District 6,589,809 0.0004744 5,268,565 - 0.0004797 92,838 0.0002737 7037972648 Garden Valley Fire Protection District 93,995 0.0000068 78,198 - 0.0000071 1,857 0.0000055 3973892041 Georgetown Divide Public Utility District 15,244,632 0.0010975 10,455,902 - 0.0009519 484,650 0.0014290 7815107614 Georgetown Divide Resource Conservation District 67,376 0.0000049 63,392 - 0.0000058 4,856 0.0000143 7378951030 Georgetown Fire Protection District 701,112 0.0000505 419,991 - 0.0000382 34,961 0.0001031 6080844039 Gilsizer County Drainage District 821,530 0.0000591 809,548 - 0.0000737 10,495 0.0000309 6265415355 Glen Ellen Fire Protection District 297,752 0.0000214 241,642 - 0.0000220 5,802 0.0000171 6798117460 Glendale College, Associated Students Of 2,569,423 0.0001850 2,128,653 - 0.0001938 18,777 0.0000554 2031042354 Glenn County Mosquito and Vector Control District 1,233,854 0.0000888 1,069,377 - 0.0000974 12,129 0.0000358 6612306990 Gold Ridge Fire Protection District 286,749 0.0000206 244,635 - 0.0000223 15,029 0.0000443 6456164101 Gold Ridge Resource Conservation District 341,337 0.0000246 281,867 - 0.0000257 38,595 0.0001138 4024125008 Golden Hills Community Services District 2,102,168 0.0001513 1,423,398 - 0.0001296 129,783 0.0003827 5080978675 Golden Sierra Job Training Agency 15,547,763 0.0011194 10,822,133 50,000 0.0009898 481,217 0.0014189 2409019970 Goleta Sanitary District 14,632,066 0.0010534 11,582,183 - 0.0010545 393,673 0.0011608 2042906516 Goleta Water District 49,425,212 0.0035583 36,714,371 - 0.0033425 1,528,091 0.0045056 1159086414 Goleta West Sanitary District 4,533,283 0.0003264 3,844,003 - 0.0003500 60,941 0.0001797 7497651833 Granada Sanitary District 362,189 0.0000261 206,771 - 0.0000188 25,742 0.0000759 6647241995 Great Basin Unified Air Pollution Control District 14,690,154 0.0010576 11,700,872 - 0.0010653 299,821 0.0008840 5929424943 Greater Anaheim Special Education Local Plan Area 6,333,722 0.0004560 5,353,469 - 0.0004874 187,327 0.0005523 1675484382 Greater Los Angeles County Vector Control District 22,204,877 0.0015986 17,649,060 - 0.0016068 632,887 0.0018661 7167039610 Greater Vallejo Recreation District 16,609,799 0.0011958 12,371,110 350,000 0.0011582 454,870 0.0013412 7410991533 Green Valley County Water District 562,498 0.0000405 479,246 - 0.0000436 9,295 0.0000274 7979752401 Gridley Biggs Cemetery District 2,048,657 0.0001475 1,510,455 - 0.0001375 43,282 0.0001276 2153002583 Grossmont Healthcare District 2,328,011 0.0001676 1,876,737 393,252 0.0002067 91,457 0.0002697 5037869488 Grossmont-Cuyamaca Community College District Auxiliary Organization 4,975,169 0.0003582 4,130,651 - 0.0003761 189,560 0.0005589 4899312259 Groveland Community Services District 7,555,780 0.0005440 5,743,142 - 0.0005229 151,880 0.0004478 1885407064 Gualala Community Services District 576,899 0.0000415 478,731 - 0.0000436 19,402 0.0000572 5100010641 Happy Camp Sanitary District 194,702 0.0000140 146,300 - 0.0000133 576 0.0000017 1063174826 Happy Homestead Cemetery District 824,134 0.0000593 649,230 - 0.0000591 20,095 0.0000593 7403108474 Health Plan of San Joaquin 26,001,349 0.0018720 21,250,235 - 0.0019347 1,455,505 0.0042916 6495007609 Heartland Communications Facility Authority 7,008,844 0.0005046 5,387,401 - 0.0004905 167,968 0.0004953 3710605884 Heber Public Utility District 2,931,443 0.0002110 2,433,397 - 0.0002215 95,371 0.0002812 1809345897 Helendale Community Services District 1,488,022 0.0001071 1,275,073 - 0.0001161 97,330 0.0002870 5009121642 Henry Miller Reclamation District #2131 5,456,323 0.0003928 4,518,567 - 0.0004114 212,135 0.0006255 5659616041 Herald Fire Protection District 19,042 0.0000014 14,912 - 0.0000014 132 0.0000004 7023861809 Heritage Ranch Community Services District 3,458,283 0.0002490 2,701,207 - 0.0002459 87,953 0.0002593




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




1000005829 Herlong Public Utility District 390,310 0.0000281 271,912 10,383 0.0000257 34,290 0.0001011 7848142223 Hesperia Fire Protection District 552,374 0.0000398 388,311 - 0.0000354 12,044 0.0000355 4137117193 Hesperia Water District 18,337,125 0.0013202 14,606,110 - 0.0013298 413,698 0.0012198 1705558653 Hidden Valley Lake Community Services District 4,358,754 0.0003138 3,253,688 - 0.0002962 146,425 0.0004317 6078068962 Hi-Desert Water District 15,758,603 0.0011345 11,391,622 - 0.0010371 514,990 0.0015185 4173412805 Higgins Area Fire Protection District 398,935 0.0000287 280,203 - 0.0000255 12,607 0.0000372 3320645013 Hilton Creek Community Services District 863,576 0.0000622 717,135 - 0.0000653 12,804 0.0000378 2789878878 Hopland Public Utility District 260,375 0.0000187 204,498 - 0.0000186 2,535 0.0000075 7822963090 Housing Authority of the City of Alameda 13,558,725 0.0009762 11,438,167 1,000,000 0.0011324 395,045 0.0011648 4625901124 Housing Authority of the City of Calexico 4,881,133 0.0003514 3,711,631 - 0.0003379 158,830 0.0004683 1527097646 Housing Authority of the City of Eureka 4,595,119 0.0003308 3,671,009 - 0.0003342 156,229 0.0004606 3480654049 Housing Authority of the City of Livermore 5,591,401 0.0004026 4,687,930 - 0.0004268 79,934 0.0002357 4922379704 Housing Authority of the City of Madera 8,783,760 0.0006324 6,264,351 - 0.0005703 215,544 0.0006355 5143587278 Housing Authority of the City of San Buenaventura 24,273,946 0.0017476 18,647,564 - 0.0016977 546,921 0.0016126 6089869630 Housing Authority of the City of San Luis Obispo 11,036,278 0.0007946 6,619,554 - 0.0006027 513,108 0.0015129 1795457454 Housing Authority of the City of South San Francisco 1,187,467 0.0000855 1,022,183 - 0.0000931 25,394 0.0000749 5055273041 Housing Authority of the County of Butte 11,224,681 0.0008081 8,738,789 - 0.0007956 317,900 0.0009373 3924692016 Housing Authority of the County of Santa Cruz 27,810,105 0.0020022 22,228,910 - 0.0020238 965,609 0.0028471 1710291657 Hub Cities Consortium 8,990,516 0.0006473 6,105,796 - 0.0005559 318,801 0.0009400 2915282412 Human Rights-Fair Housing Commission of the City and County of Sacramento 2,896,172 0.0002085 2,243,815 - 0.0002043 37,909 0.0001118 7096640856 Humboldt Bay Fire Joint Powers Authority 1,393,896 0.0001004 1,057,356 - 0.0000963 27,184 0.0000802 2233447024 Humboldt Bay Harbor Recreation and Conservation District 3,767,865 0.0002713 3,142,325 - 0.0002861 85,847 0.0002531 3324767966 Humboldt Bay Municipal Water District 10,718,981 0.0007717 8,555,526 - 0.0007789 268,175 0.0007907 6870678952 Humboldt Community Services District 10,242,620 0.0007374 7,895,853 - 0.0007189 236,976 0.0006987 5535801286 Humboldt County Association of Governments 1,465,525 0.0001055 1,254,963 - 0.0001143 28,250 0.0000833 1020904753 Humboldt State University Center Board of Directors 16,192,149 0.0011657 12,611,279 2,956,892 0.0014174 333,639 0.0009837 3639670244 Humboldt Transit Authority 7,819,519 0.0005630 6,331,606 - 0.0005764 214,546 0.0006326 4357993175 Humboldt Waste Management Authority 2,576,529 0.0001855 2,206,443 - 0.0002009 118,287 0.0003488 6560338384 Idyllwild Fire Protection District 28,617 0.0000021 88,535 - 0.0000081 - - 7202280767 Independent Cities Association, Inc. 150,444 0.0000108 117,669 - 0.0000107 1,524 0.0000045 6373293995 Indian Wells Valley Water District 11,632,768 0.0008375 9,764,816 - 0.0008890 174,914 0.0005157 3646805143 Inland Empire Resource Conservation District 1,093,527 0.0000787 1,179,243 - 0.0001074 24,415 0.0000720 2672447358 Intelecom Intelligent Telecommunications 7,723,788 0.0005561 6,531,060 - 0.0005946 71,418 0.0002106 6767765077 Intergovernmental Training and Development Center 3,332,208 0.0002399 2,626,579 - 0.0002391 79,563 0.0002346 1929220653 Inverness Public Utility District 982,459 0.0000707 774,947 - 0.0000706 36,882 0.0001087 6318190349 Ironhouse Sanitary District 14,956,634 0.0010768 11,718,086 - 0.0010668 545,636 0.0016088 3109946265 Isla Vista Recreation and Park District 2,272,038 0.0001636 1,824,963 - 0.0001661 85,601 0.0002524 7767994064 Jackson Valley Irrigation District 135,934 0.0000098 120,232 - 0.0000109 11,928 0.0000352 1362252829 Jamestown Sanitary District 1,948,010 0.0001402 1,455,179 - 0.0001325 41,543 0.0001225 2810162667 Joshua Basin Water District 2,235,238 0.0001609 1,947,360 - 0.0001773 128,928 0.0003801




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2266713043 June Lake Public Utility District 4,498,087 0.0003238 3,196,003 350,000 0.0003228 156,318 0.0004609 5601347195 Jurupa Area Recreation and Park District 1,923,058 0.0001384 1,443,767 - 0.0001314 102,256 0.0003015 4844295480 Jurupa Community Services District 32,043,024 0.0023069 25,298,520 - 0.0023032 1,410,153 0.0041579 7462625284 Kaweah Delta Water Conservation District 6,188,426 0.0004455 6,247,072 - 0.0005687 84,919 0.0002504 2157141901 Kelseyville Fire Protection District 307,435 0.0000221 353,801 - 0.0000322 24,461 0.0000721 3852809272 Kentfield Fire Protection District 590,694 0.0000425 430,227 - 0.0000392 14,859 0.0000438 7175678600 Kern County Council of Governments 9,058,357 0.0006522 6,952,677 - 0.0006330 274,454 0.0008092 2278007205 Kern County Law Library 553,690 0.0000399 943,629 - 0.0000859 9,554 0.0000282 5612540391 Kern County Local Agency Formation Commission 2,363,446 0.0001702 1,811,633 - 0.0001649 47,623 0.0001404 4508322861 Kern Health Systems 26,455,047 0.0019046 22,777,124 - 0.0020737 1,295,360 0.0038194 2486015683 Kern River Valley Cemetery District 482,608 0.0000347 417,859 - 0.0000380 6,949 0.0000205 7706615094 Kern-Tulare Water District 2,839,403 0.0002044 2,390,494 - 0.0002176 45,327 0.0001336 5514717209 Kettleman City Community Services District 527,149 0.0000380 437,361 - 0.0000398 12,305 0.0000363 6720209528 Kings County Area Public Transit Agency 889,772 0.0000641 723,528 - 0.0000659 26,852 0.0000792 7483300323 Kings County Association of Governments 620,840 0.0000447 548,207 - 0.0000499 31,463 0.0000928 5059695776 Kings County In-Home Supportive Services Public Authority 423,344 0.0000305 360,471 - 0.0000328 23,395 0.0000690 2026204067 Kings Mosquito Abatement District 4,931,122 0.0003550 4,851,356 - 0.0004417 58,547 0.0001726 5744759871 Kings Waste and Recycling Authority 6,565,402 0.0004727 5,479,144 - 0.0004988 175,133 0.0005164 5708400267 Kinneloa Irrigation District 1,141,176 0.0000822 964,609 - 0.0000878 24,929 0.0000735 6786394498 Kirkwood Meadows Public Utility District 3,100,616 0.0002232 2,394,425 - 0.0002180 141,953 0.0004186 7267752596 Konocti County Water District 778,455 0.0000560 653,805 - 0.0000595 27,284 0.0000804 6202668744 La Branza Water District 18,237 0.0000013 23,901 - 0.0000022 - - 1080404137 La Habra Heights County Water District 4,434,875 0.0003193 3,753,219 300,000 0.0003690 69,955 0.0002063 4178856198 La Puente Valley County Water District 2,812,686 0.0002025 2,413,386 - 0.0002197 68,930 0.0002032 6910433869 Laguna Beach County Water District 22,167,734 0.0015960 18,075,984 - 0.0016457 442,598 0.0013050 2633138424 Lake Arrowhead Community Services District 25,936,102 0.0018673 19,767,692 - 0.0017997 568,383 0.0016759 7570023491 Lake County Fire Protection District 445,660 0.0000321 325,917 - 0.0000297 17,612 0.0000519 3609354665 Lake County Vector Control District 6,088,722 0.0004384 4,580,186 - 0.0004170 175,844 0.0005185 7513039035 Lake Don Pedro Community Services District 1,297,387 0.0000934 1,101,777 - 0.0001003 20,820 0.0000614 4205715773 Lake Hemet Municipal Water District 28,889,664 0.0020799 22,917,511 - 0.0020864 524,539 0.0015466 2747380228 Lake Oroville Area Public Utility District 2,779,102 0.0002001 1,731,922 - 0.0001577 130,420 0.0003845 5921251632 Lake Shastina Community Services District 2,475,512 0.0001782 1,797,577 - 0.0001637 74,044 0.0002183 4842278015 Lake Valley Fire Protection District 969,029 0.0000698 760,973 - 0.0000693 27,543 0.0000812 3507895593 Lakeport County Fire Protection District 335,079 0.0000241 270,718 - 0.0000246 8,441 0.0000249 5882947791 Lakeside Fire Protection District 2,101,181 0.0001513 1,653,325 - 0.0001505 52,153 0.0001538 6167014714 Lakeside Water District 7,389,623 0.0005320 5,871,276 - 0.0005345 142,970 0.0004216 7535543857 Lamont Public Utility District 486,295 0.0000350 484,616 - 0.0000441 33,202 0.0000979 5940093843 Las Gallinas Valley Sanitary District of Marin County 11,129,748 0.0008013 8,862,577 - 0.0008069 295,427 0.0008711 4966385073 Lassen County Waterworks District #1 381,452 0.0000275 315,177 - 0.0000287 4,790 0.0000141 1328727021 League of California Cities 33,404,533 0.0024049 28,198,677 - 0.0025673 549,501 0.0016202




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




6826615640 Leucadia Wastewater District 14,341,201 0.0010325 11,462,137 - 0.0010435 299,690 0.0008836 2051100093 Levee District #1 of Sutter County 201,247 0.0000145 172,063 - 0.0000157 8,405 0.0000248 7294133733 Linda County Water District 6,709,326 0.0004830 4,643,475 - 0.0004227 257,828 0.0007602 1134055402 Linda Fire Protection District 355,419 0.0000256 255,041 65,764 0.0000292 12,433 0.0000367 6398340204 Linden-Peters Rural County Fire Protection District 80,036 0.0000058 68,520 - 0.0000062 1,693 0.0000050 4522983656 Lindsay Strathmore Public Cemetery District 577,410 0.0000416 800,013 - 0.0000728 10,795 0.0000318 2998382675 Little Lake Fire Protection District 225,318 0.0000162 220,202 - 0.0000200 2,195 0.0000065 7429065035 Littlerock Creek Irrigation District 3,342,918 0.0002407 2,776,563 - 0.0002528 43,542 0.0001284 1949542456 Live Oak Cemetery District 429,471 0.0000309 345,523 - 0.0000315 8,204 0.0000242 5624616425 Livermore-Amador Valley Transit Authority 4,203,508 0.0003026 3,489,232 - 0.0003177 113,814 0.0003356 7449296272 Local Agency Formation Commission of Monterey County 813,110 0.0000585 793,934 - 0.0000723 27,179 0.0000801 7535349198 Local Agency Formation Commission of Solano County 161,325 0.0000116 133,942 - 0.0000122 11,887 0.0000350 7214598140 Local Government Services Authority, A Joint Powers Authority 5,115,992 0.0003683 4,493,513 48,547 0.0004135 225,576 0.0006651 3428100747 Lompico County Water District 719,275 0.0000518 597,687 - 0.0000544 10,325 0.0000304 1982099773 Long Beach City College Associated Student Body Enterprises 9,118,199 0.0006565 6,288,934 - 0.0005726 407,658 0.0012020 2850490807 Long Beach State University, Associated Students 17,808,085 0.0012821 14,191,953 - 0.0012921 490,665 0.0014467 4917586175 Long Beach State University, Forty-Niner Shops, Inc. 21,678,679 0.0015607 17,098,144 - 0.0015566 484,167 0.0014276 1187598551 Loomis Fire Protection District 130,906 0.0000094 60,481 - 0.0000055 11,693 0.0000345 3682217103 Los Alamos Community Services District 1,167,547 0.0000841 956,403 - 0.0000871 40,121 0.0001183 6959065970 Los Angeles County Area 'E' Civil Defense and Disaster Board 1,083,690 0.0000780 784,694 - 0.0000714 21,088 0.0000622 5612780823 Los Angeles County Law Library 22,008,834 0.0015845 20,240,486 - 0.0018427 278,176 0.0008202 3307806336 Los Angeles County West Vector Control District 12,331,163 0.0008878 10,425,561 - 0.0009492 236,206 0.0006965 1171738443 Los Angeles Memorial Coliseum Commission 11,596,807 0.0008349 9,315,317 - 0.0008481 49,405 0.0001457 3838653042 Los Angeles Regionalized Insurance Services Authority 510,310 0.0000367 381,612 - 0.0000347 6,060 0.0000179 2966345898 Los Gatos-Saratoga Department of Community Education and Recreation 6,227,594 0.0004484 4,865,210 - 0.0004429 300,963 0.0008874 4662975925 Los Osos Community Services District 2,499,175 0.0001799 1,989,207 - 0.0001811 79,668 0.0002349 3932590689 Lower Lake Cemetery District 260,651 0.0000188 202,868 - 0.0000185 11,062 0.0000326 6225528900 Lower Lake County Waterworks District #1 1,275,029 0.0000918 997,725 - 0.0000908 78,343 0.0002310 6119217286 Lower Tule River Irrigation District 10,909,853 0.0007855 8,678,092 - 0.0007901 257,848 0.0007603 5899889070 Madera Cemetery District 9,820,897 0.0007071 7,519,852 - 0.0006846 198,260 0.0005846 6622932927 Madera County Mosquito and Vector Control District 3,788,461 0.0002727 3,050,649 - 0.0002777 62,531 0.0001844 4844536252 Main San Gabriel Basin Watermaster 4,500,462 0.0003240 3,663,685 - 0.0003335 103,199 0.0003043 6585631940 Majestic Pines Community Services District 646,923 0.0000466 527,324 - 0.0000480 19,046 0.0000562 4455680287 Mammoth Lakes Fire District 248,657 0.0000179 705,139 - 0.0000642 3,970 0.0000117 1936588080 Mammoth Lakes Mosquito Abatement District 166,665 0.0000120 109,851 - 0.0000100 23,448 0.0000691 5942409050 Management of Emeryville Services Authority 51,250,155 0.0036897 43,871,855 - 0.0039942 694,025 0.0020464 1213002505 March Joint Powers Authority 5,875,085 0.0004230 4,714,452 - 0.0004292 210,484 0.0006206 1076273000 Marin Children and Families Commission 1,033,469 0.0000744 852,367 - 0.0000776 26,881 0.0000793 4402709769 Marin County Housing Authority 20,373,869 0.0014668 16,318,869 - 0.0014857 331,702 0.0009780 1743906866 Marin County In-Home Supportive Services Public Authority 719,354 0.0000518 521,126 - 0.0000474 38,996 0.0001150




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2705940435 Marina Coast Water District 12,314,237 0.0008866 10,397,022 - 0.0009466 277,049 0.0008169 3122134566 Marinwood Community Services District 3,843,631 0.0002767 3,112,612 - 0.0002834 83,524 0.0002463 1949027584 Mariposa Public Utility District 1,987,808 0.0001431 1,670,097 - 0.0001520 34,127 0.0001006 6859883482 Maxwell Public Utility District 701,134 0.0000505 564,101 - 0.0000514 13,928 0.0000411 5483989497 McCloud Community Services District 2,338,934 0.0001684 2,012,740 - 0.0001832 18,620 0.0000549 7763145158 McFarland Recreation and Park District 2,662,465 0.0001917 1,902,340 - 0.0001732 66,057 0.0001948 3058001188 McKinleyville Community Services District 7,084,391 0.0005100 5,749,428 - 0.0005234 145,333 0.0004285 4197922266 Meeks Bay Fire Protection District 408,369 0.0000294 331,225 - 0.0000302 12,187 0.0000359 4000074610 Meiners Oaks County Water District 1,311,786 0.0000944 1,105,159 - 0.0001006 26,580 0.0000784 1846635935 Mendocino City Community Services District 1,406,370 0.0001013 1,087,825 - 0.0000990 44,174 0.0001302 7932295621 Mendocino County Russian River Flood Control & Water Conservation Improvement District 185,083 0.0000133 159,635 - 0.0000145 7,200 0.0000212 1157424734 Mendocino Transit Authority 6,907,182 0.0004973 5,933,064 - 0.0005402 165,412 0.0004877 4441199077 Menlo Park Fire Protection District 8,178,875 0.0005888 6,536,800 - 0.0005951 258,877 0.0007633 2673031300 Merced County Housing Authority 19,453,826 0.0014006 13,939,332 - 0.0012691 518,622 0.0015292 4162505786 Merced County Mosquito Abatement District 7,808,075 0.0005621 6,013,759 - 0.0005475 192,645 0.0005680 3322577952 Mesa Water District 38,826,786 0.0027953 31,367,767 - 0.0028558 692,210 0.0020410 3323723379 Metro Gold Line Foothill Extension Construction Authority 9,345,989 0.0006729 8,958,201 - 0.0008156 3,560 0.0000105 2857159579 Midpeninsula Regional Open Space District 51,197,867 0.0036860 40,184,603 3,000,000 0.0039316 1,458,005 0.0042990 3764984881 Mid-Peninsula Water District 5,444,411 0.0003920 4,279,812 - 0.0003896 208,517 0.0006148 6096625021 Mid-Placer Public Schools Transportation Agency 10,091,584 0.0007265 8,172,924 - 0.0007441 139,355 0.0004109 6882866561 Midway City Sanitary District 13,777,992 0.0009919 12,553,818 - 0.0011429 241,905 0.0007133 4843334378 Midway Heights County Water District 216,647 0.0000156 159,618 - 0.0000145 18,127 0.0000534 2132658779 Millview County Water District 896,972 0.0000646 746,516 - 0.0000680 18,253 0.0000538 5840721602 Minter Field Airport District 2,174,007 0.0001565 1,731,536 - 0.0001576 52,261 0.0001541 2859153968 Mission Springs Water District 19,423,310 0.0013984 13,571,511 - 0.0012356 809,323 0.0023863 4129706773 Mojave Air and Space Port 10,862,609 0.0007820 7,674,883 - 0.0006987 344,930 0.0010170 7323599740 Mojave Water Agency 20,968,367 0.0015096 16,571,303 - 0.0015087 551,929 0.0016274 2198845841 Monte Vista County Water District 18,931,869 0.0013630 14,720,485 - 0.0013402 431,113 0.0012712 1337420437 Montecito Fire Protection District 8,276,073 0.0005958 6,682,377 - 0.0006084 162,300 0.0004785 7984147425 Montecito Sanitary District of Santa Barbara County 7,686,371 0.0005534 6,200,256 - 0.0005645 181,148 0.0005341 6529901682 Montecito Water District 15,839,229 0.0011403 12,689,918 - 0.0011553 282,023 0.0008316 1725576343 Monterey Bay Unified Air Pollution Control District 27,588,648 0.0019862 22,469,695 - 0.0020457 440,873 0.0012999 6176819203 Monterey County Regional Fire Protection District 697,810 0.0000502 553,902 - 0.0000504 11,054 0.0000326 2180065965 Monterey County Water Resources Agency 26,960,457 0.0019410 21,388,413 - 0.0019472 498,177 0.0014689 7470214037 Monterey Peninsula Airport District 8,439,835 0.0006076 6,906,931 - 0.0006288 183,331 0.0005406 1087875760 Monterey Peninsula Regional Park District 8,881,680 0.0006394 6,473,594 - 0.0005894 308,197 0.0009087 5697484945 Monterey Peninsula Water Management District 16,512,195 0.0011888 12,689,003 - 0.0011552 371,127 0.0010943 7135914147 Monterey Regional Water Pollution Control Agency 77,809,225 0.0056018 62,200,616 - 0.0056628 1,509,142 0.0044498 5596195180 Morongo Basin Transit Authority 3,535,864 0.0002546 2,987,888 - 0.0002720 97,307 0.0002869 3636821754 Mother Lode Job Training Agency 8,374,480 0.0006029 6,796,445 - 0.0006188 106,351 0.0003136




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




1078950612 Moulton-Niguel Water District 74,189,396 0.0053412 59,646,259 - 0.0054303 1,348,428 0.0039759 7764866016 Mountains Recreation and Conservation Authority 14,234,738 0.0010248 11,940,710 - 0.0010871 469,041 0.0013830 1035483646 Mountain-Valley Library System 945,521 0.0000681 715,042 - 0.0000651 10,445 0.0000308 7753511557 Mt. View Sanitary District of Contra Costa County 10,768,349 0.0007753 8,016,342 - 0.0007298 397,863 0.0011731 1424510307 Mt. San Antonio College Auxiliary Services 12,736,239 0.0009169 9,827,604 - 0.0008947 185,441 0.0005468 5552936211 Municipal Pooling Authority 2,009,670 0.0001447 1,814,208 - 0.0001652 97,912 0.0002887 6497938438 Municipal Water District of Orange County 8,683,648 0.0006252 7,169,049 - 0.0006527 270,702 0.0007982 2069862204 Murphys Sanitary District 625,902 0.0000451 531,835 - 0.0000484 16,915 0.0000499 6108410315 Murrieta Fire Protection District 1,247,095 0.0000898 871,032 - 0.0000793 33,141 0.0000977 3544064853 Murrieta Valley Cemetery District 177,043 0.0000127 127,604 - 0.0000116 13,073 0.0000385 4403438954 Napa County Mosquito Abatement District 6,260,491 0.0004507 5,543,868 700,000 0.0005685 119,210 0.0003515 3920044776 Napa County Resource Conservation District 2,662,669 0.0001917 2,154,690 - 0.0001962 129,703 0.0003824 5366592546 Napa County Transportation and Planning Agency 1,719,527 0.0001238 1,498,026 - 0.0001364 91,724 0.0002705 4522019637 Napa Sanitation District 39,134,465 0.0028175 27,951,819 - 0.0025448 1,488,955 0.0043902 4724272273 National Orange Show 3,114,892 0.0002243 2,750,474 - 0.0002504 106,760 0.0003148 4197810656 Natomas Fire Protection District 15,158 0.0000011 219,342 - 0.0000200 - - 5605381043 Nevada Cemetery District 1,082,008 0.0000779 893,989 - 0.0000814 22,222 0.0000655 3907335935 Nevada County Consolidated Fire District 1,202,381 0.0000866 848,257 - 0.0000772 42,086 0.0001241 3580237209 Nevada County Local Agency Formation Commission 805,742 0.0000580 637,789 - 0.0000581 25,700 0.0000758 1276874710 Nevada County Resource Conservation District 189,863 0.0000137 159,963 - 0.0000146 11,287 0.0000333 2675135971 Nevada-Sierra Regional IHSS Public Authority 833,482 0.0000600 726,241 - 0.0000661 52,105 0.0001536 1335550444 Newcastle, Rocklin, Gold Hill Cemetery District 918,667 0.0000661 745,907 - 0.0000679 24,519 0.0000723 5939417752 Newhall County Water District 12,303,907 0.0008858 10,067,993 - 0.0009166 245,815 0.0007248 2824606785 Newport Beach City Employees Federal Credit Union 1,125,698 0.0000810 911,492 - 0.0000830 14,389 0.0000424 5901106013 Niland Sanitary District 62,205 0.0000045 48,899 - 0.0000045 420 0.0000012 5489024780 Nipomo Community Services District 5,916,528 0.0004260 4,677,853 - 0.0004259 214,785 0.0006333 2429114785 North Bay Cooperative Library System 2,614,774 0.0001882 2,153,765 - 0.0001961 6,410 0.0000189 5128270574 North Bay Schools Insurance Authority 6,161,882 0.0004436 5,143,085 - 0.0004682 221,841 0.0006541 7233871392 North Central Counties Consortium 3,693,179 0.0002659 2,789,081 - 0.0002539 93,550 0.0002758 6344334293 North Coast County Water District 12,933,986 0.0009312 9,129,972 - 0.0008312 467,150 0.0013774 4092603205 North Coast Railroad Authority 783,541 0.0000564 621,587 - 0.0000566 30,147 0.0000889 4786034037 North Coast Unified Air Quality Management District 3,768,854 0.0002713 3,131,835 - 0.0002851 102,552 0.0003024 3900103978 North County Dispatch Joint Powers Authority 7,722,858 0.0005560 6,323,125 - 0.0005757 220,730 0.0006508 3891469960 North County Fire Protection District of San Diego County 7,625,181 0.0005490 5,073,601 - 0.0004619 264,460 0.0007798 1553867136 North Delta Water Agency 139,255 0.0000100 102,250 - 0.0000093 9,476 0.0000279 4323107133 North Kern Cemetery District 2,043,479 0.0001471 1,619,176 - 0.0001474 46,313 0.0001366 2298143974 North Kern Water Storage District 6,499,628 0.0004679 5,558,295 - 0.0005060 170,218 0.0005019 5016908593 North Marin Water District 40,931,217 0.0029468 31,558,770 - 0.0028732 828,792 0.0024437 2590327631 North of the River Municipal Water District 3,729,838 0.0002685 3,025,672 - 0.0002755 29,966 0.0000884 1897174550 North State Cooperative Library System 2,160,266 0.0001555 1,651,498 - 0.0001504 26,400 0.0000778




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




4839581566 North Tahoe Fire Protection District 2,739,614 0.0001972 1,919,602 - 0.0001748 96,782 0.0002854 4563533857 North Tahoe Public Utility District 3,008,153 0.0002166 2,777,976 - 0.0002529 229,367 0.0006763 7454588342 Northern California Special Districts Insurance Authority 1,174,894 0.0000846 948,672 - 0.0000864 15,749 0.0000464 5740012439 Northern Salinas Valley Mosquito Abatement District 4,711,232 0.0003392 3,796,687 - 0.0003457 75,080 0.0002214 4510654302 Northern Sierra Air Quality Management District 3,356,127 0.0002416 2,567,082 - 0.0002337 81,426 0.0002401 2842502387 Northshore Fire Protection District 352,282 0.0000254 246,592 - 0.0000225 28,968 0.0000854 5186979610 Northstar Community Services District 7,635,058 0.0005497 5,698,454 - 0.0005188 324,538 0.0009569 1075502848 Northwest Mosquito and Vector Control District 8,616,438 0.0006203 6,694,820 - 0.0006095 246,590 0.0007271 5952313545 Novato Sanitary District 19,584,491 0.0014100 15,632,314 - 0.0014232 281,175 0.0008291 7353779187 Oakdale Irrigation District 16,898,276 0.0012166 14,225,079 - 0.0012951 379,326 0.0011185 5574427332 Oakdale Rural Fire Protection District 210,241 0.0000151 181,361 - 0.0000165 1,272 0.0000038 7544014130 Oceano Community Services District 2,177,157 0.0001567 1,747,430 - 0.0001591 48,354 0.0001426 3858982437 Ojai Valley Sanitary District 10,296,545 0.0007413 8,191,184 - 0.0007457 245,457 0.0007237 7505210944 Olivenhain Municipal Water District 41,633,279 0.0029974 32,313,826 - 0.0029419 937,828 0.0027652 4312308788 Ophir Hill Fire Protection District 147,132 0.0000106 124,755 - 0.0000114 3,199 0.0000094 7017855336 Orange County Transportation Authority 9,414,443 0.0006778 8,526,007 - 0.0007762 29,671 0.0000875 4092662809 Orange County Vector Control District 8,642,659 0.0006222 7,477,740 - 0.0006808 418,813 0.0012349 5145718430 Orchard Dale Water District 6,902,469 0.0004969 4,815,604 - 0.0004384 235,701 0.0006950 4823522480 Orland Cemetery District 1,304,941 0.0000939 1,013,275 - 0.0000923 29,885 0.0000881 2290669353 Oro Loma Sanitary District 50,006,022 0.0036002 43,961,028 1,000,000 0.0040933 496,315 0.0014634 4355374107 Orosi Public Utility District 1,122,891 0.0000808 892,473 - 0.0000813 29,539 0.0000871 2328467675 Oroville Cemetery District 2,472,694 0.0001780 2,064,325 - 0.0001879 32,040 0.0000945 3852369856 Oroville Mosquito Abatement District 430,190 0.0000310 345,984 - 0.0000315 8,776 0.0000259 2245783730 Oxnard Harbor District 18,078,059 0.0013015 14,045,442 - 0.0012787 447,868 0.0013206 5401458264 Pacific Fire Protection District 88,157 0.0000063 674,120 - 0.0000614 - - 4598198944 Pajaro Valley Public Cemetery District 2,512,588 0.0001809 1,989,472 - 0.0001811 72,829 0.0002147 6765267999 Pajaro Valley Water Management Agency 4,390,356 0.0003161 3,525,340 - 0.0003210 143,214 0.0004223 3759673358 Palm Ranch Irrigation District 1,186,857 0.0000854 1,117,371 - 0.0001017 21,447 0.0000632 3689692259 Palmdale Water District 34,325,906 0.0024713 27,043,912 - 0.0024621 909,500 0.0026817 6065395500 Palo Verde Valley District Library 638,787 0.0000460 515,916 - 0.0000470 23,142 0.0000682 2690656674 Palos Verdes Library District 20,112,459 0.0014480 16,486,165 - 0.0015009 434,272 0.0012805 1076408330 Paradise Recreation and Park District 1,373,584 0.0000989 1,184,721 - 0.0001079 62,062 0.0001830 6192496501 Pasadena City College Bookstore 4,173,559 0.0003005 3,329,133 - 0.0003031 72,536 0.0002139 7442410534 Paso Robles City Housing Authority 2,325,412 0.0001674 1,864,776 - 0.0001698 59,926 0.0001767 4312120662 Patterson Irrigation District 3,767,094 0.0002712 3,187,419 - 0.0002902 59,988 0.0001769 6369173370 Pauma Valley Community Services District 4,548,248 0.0003274 3,564,472 - 0.0003245 110,151 0.0003248 2673411482 Pebble Beach Community Services District 3,789,835 0.0002728 3,608,789 - 0.0003285 156,723 0.0004621 3170400540 Peninsula Fire Protection District 163,572 0.0000118 136,302 - 0.0000124 4,392 0.0000129 7418879554 Peninsula Health Care District 1,837,017 0.0001323 2,284,312 - 0.0002080 36,629 0.0001080 3622314783 Peninsula Traffic Congestion Relief Alliance 2,363,750 0.0001702 1,975,397 - 0.0001798 93,544 0.0002758




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




5198152062 Penn Valley Fire Protection District 304,514 0.0000219 226,605 - 0.0000206 10,601 0.0000313 1393691424 Personal Assistance Services Council 5,840,258 0.0004205 4,745,484 - 0.0004320 229,408 0.0006764 3282578662 Phelan Pinon Hills Community Services District 1,590,543 0.0001145 1,628,099 - 0.0001482 117,249 0.0003457 5768832514 Pico Water District 4,296,372 0.0003093 4,142,180 - 0.0003771 75,888 0.0002238 6636496264 Pine Cove Water District 1,857,127 0.0001337 1,353,053 - 0.0001232 57,268 0.0001689 2310085874 Pine Grove Mosquito Abatement District 37,732 0.0000027 39,210 - 0.0000036 2,585 0.0000076 5525520010 Pinedale County Water District 4,096,310 0.0002949 3,364,856 - 0.0003063 53,898 0.0001589 4106644848 Pioneer Cemetery District 767,509 0.0000553 676,326 36 0.0000616 14,510 0.0000428 2846529185 Pixley Irrigation District 2,214,155 0.0001594 1,864,024 - 0.0001697 46,694 0.0001377 4875369283 Placer County Cemetery District #1 1,186,553 0.0000854 977,866 - 0.0000890 32,460 0.0000957 1922723754 Placer County Resource Conservation District 1,070,178 0.0000770 842,542 - 0.0000767 21,557 0.0000636 5779816300 Placer County Transportation Planning Agency 4,498,151 0.0003238 3,614,935 - 0.0003291 123,899 0.0003653 4447709248 Placer Hills Fire Protection District 361,799 0.0000260 284,696 - 0.0000259 10,569 0.0000312 5237693890 Placer Mosquito and Vector Control District 2,146,235 0.0001545 1,849,773 - 0.0001684 108,970 0.0003213 4037478015 Planning and Service Area Ii Area Agency On Aging 1,216,779 0.0000876 1,235,550 - 0.0001125 26,553 0.0000783 6102771088 Pleasant Hill - Martinez Joint Facilities Agency 47,619,993 0.0034284 38,416,911 - 0.0034975 841,490 0.0024812 6232522932 Pleasant Hill Recreation and Park District 15,047,144 0.0010833 11,637,876 - 0.0010595 363,812 0.0010727 2915501490 Pleasant Valley County Water District 1,340,661 0.0000965 1,169,065 - 0.0001064 29,160 0.0000860 3596803517 Pleasant Valley Recreation and Park District 16,550,061 0.0011915 12,616,787 - 0.0011487 349,373 0.0010301 2413152998 Plumas Eureka Community Services District 714,407 0.0000514 538,999 - 0.0000491 49,552 0.0001461 2922828258 Plumas Local Agency Formation Commission 202,955 0.0000146 157,305 - 0.0000143 715 0.0000021 3848623038 Pomerado Cemetery District 1,481,437 0.0001067 1,052,122 - 0.0000958 98,693 0.0002910 6599698553 Pomona Valley Transportation Authority 1,713,348 0.0001234 1,442,328 - 0.0001313 22,991 0.0000678 5489202153 Pomona, Calif State Polytechnic University, Associated Students, Inc. 8,443,788 0.0006079 7,564,046 - 0.0006886 208,968 0.0006162 1586750882 Port San Luis Harbor District 10,622,026 0.0007647 8,139,949 - 0.0007411 214,723 0.0006331 3479379267 Porter Vista Public Utility District 893,854 0.0000644 721,548 - 0.0000657 19,140 0.0000564 7002279538 Porterville Irrigation District 1,500,307 0.0001080 1,288,065 - 0.0001173 5,355 0.0000158 2308220076 Porterville Public Cemetery District 2,324,855 0.0001674 1,963,584 - 0.0001788 23,594 0.0000696 2004912060 Public Agency Risk Sharing Authority of California 3,570,788 0.0002571 3,447,039 - 0.0003138 102,452 0.0003021 6970856005 Public Cemetery District #1 of Kern County 3,768,068 0.0002713 2,983,899 - 0.0002717 70,438 0.0002077 7249864813 Public Entity Risk Management Authority 3,471,543 0.0002499 2,707,074 638,020 0.0003045 92,378 0.0002724 1870095245 Purissima Hills Water District 3,106,225 0.0002236 2,790,781 - 0.0002541 66,959 0.0001974 3342276841 Quartz Hill Water District 4,323,499 0.0003113 3,571,334 670,063 0.0003861 106,338 0.0003135 3825049048 Quincy Community Services District 2,591,008 0.0001865 2,079,167 - 0.0001893 76,557 0.0002257 3517671007 Rainbow Municipal Water District 22,764,528 0.0016389 17,684,721 - 0.0016100 579,026 0.0017073 2608987262 Ramona Municipal Water District 44,353,120 0.0031932 34,789,468 - 0.0031673 1,232,585 0.0036343 7143683034 Rancho Adobe Fire Protection District 1,074,206 0.0000773 849,346 - 0.0000773 19,573 0.0000577 5357330985 Rancho Cucamonga Fire Protection District 8,288,601 0.0005967 6,344,568 - 0.0005776 218,682 0.0006448 2514681566 Rancho Murieta Community Services District 11,023,474 0.0007936 8,646,642 - 0.0007872 250,997 0.0007401 5688868574 Rancho Santa Fe Fire Protection District 4,469,517 0.0003218 3,939,450 - 0.0003587 76,439 0.0002254




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




4309711080 Rancho Santiago Community College Associated Students 1,817,942 0.0001309 1,370,479 - 0.0001248 20,892 0.0000616 1118939592 Reclamation District #1000 4,422,415 0.0003184 3,517,159 - 0.0003202 126,448 0.0003728 2168607018 Reclamation District #1001 2,232,575 0.0001607 1,789,134 - 0.0001629 30,711 0.0000906 4180184138 Reclamation District #1660 20,297 0.0000015 15,039 - 0.0000014 252 0.0000007 5157117924 Reclamation District #3 209,165 0.0000151 183,004 - 0.0000167 5,629 0.0000166 2711765211 Reclamation District #833 1,248,122 0.0000899 967,080 - 0.0000880 23,668 0.0000698 1746310772 Reclamation District #999 1,408,538 0.0001014 1,170,433 - 0.0001066 24,935 0.0000735 7378373013 Red Bluff Cemetery District 1,245,328 0.0000897 945,052 - 0.0000860 38,767 0.0001143 2225910997 Redwood Coast Regional Center 23,734,226 0.0017087 16,700,468 - 0.0015204 681,256 0.0020087 5608767926 Redwood Empire Municipal Insurance Fund 6,446,904 0.0004641 4,690,854 - 0.0004271 219,744 0.0006479 1463206552 Redwood Empire School Insurance Group 10,468,917 0.0007537 7,893,499 - 0.0007186 314,189 0.0009264 5474252409 Reedley Cemetery District 1,357,371 0.0000977 1,750,888 - 0.0001594 11,737 0.0000346 2569577652 Regional Housing Authority of Sutter and Nevada Counties 7,927,400 0.0005707 6,409,137 - 0.0005835 239,332 0.0007057 6065061198 Regional Water Authority 2,248,191 0.0001619 1,862,997 225,000 0.0001901 68,470 0.0002019 1650109779 Rescue Fire Protection District 148,099 0.0000107 169,141 - 0.0000154 2,547 0.0000075 5330634101 Resort Improvement District #1 3,822,255 0.0002752 3,094,376 - 0.0002817 89,253 0.0002632 2218075090 Resource Conservation District of the Santa Monica Mountains 628,987 0.0000453 559,026 - 0.0000509 31,293 0.0000923 2322376278 Richardson Bay Sanitary District 6,732,419 0.0004847 5,466,400 - 0.0004977 77,153 0.0002275 7281039142 Rincon Del Diablo Municipal Water District 13,812,502 0.0009944 10,873,868 - 0.0009900 246,264 0.0007261 6899367485 Rincon Valley Fire Protection District 471,839 0.0000340 482,529 - 0.0000439 - - 5621660780 Rio Alto Water District 3,631,980 0.0002615 2,977,688 - 0.0002711 76,040 0.0002242 3301590511 Rio Linda Elverta Community Water District 3,601,599 0.0002593 2,845,861 - 0.0002591 95,127 0.0002805 7426721889 Rio Vista-Montezuma Cemetery District 1,021,202 0.0000735 1,771,265 - 0.0001613 10,260 0.0000303 7220748167 Riverbank City Housing Authority 387,485 0.0000279 378,880 - 0.0000345 4,712 0.0000139 1298394948 Riverside County Air Pollution Control District 565,352 0.0000407 1,093,539 - 0.0000996 - - 1399147492 Riverside County Law Library 2,242,518 0.0001614 1,831,161 - 0.0001667 43,757 0.0001290 6904949878 Riverside County Regional Park and Open Space District 36,635,492 0.0026376 28,981,941 - 0.0026386 1,061,243 0.0031291 1431537449 Riverside County Transportation Commission 27,532,864 0.0019822 21,014,162 - 0.0019132 1,154,478 0.0034040 7345118520 Riverside County Waste Resources Management District 43,802,613 0.0031535 33,295,730 - 0.0030313 820,978 0.0024207 2113125734 Rosamond Community Services District 4,149,063 0.0002987 3,194,963 805,886 0.0003642 200,663 0.0005917 2705430573 Rose Bowl Operating Company 8,005,424 0.0005763 5,979,352 - 0.0005444 342,323 0.0010094 4218094195 Rosedale-Rio Bravo Water Storage District 2,544,655 0.0001832 1,997,839 - 0.0001819 117,243 0.0003457 6571856951 Roseville Public Cemetery District 1,687,054 0.0001215 1,461,954 - 0.0001331 25,780 0.0000760 4521367135 Ross Valley Fire Department 721,446 0.0000519 704,244 - 0.0000641 25,199 0.0000743 5656301445 Rowland Water District 15,308,123 0.0011021 11,998,595 - 0.0010924 337,713 0.0009958 4070863161 Rubidoux Community Services District 11,531,804 0.0008302 9,338,052 - 0.0008502 348,412 0.0010273 2328456279 Running Springs Water District 12,740,788 0.0009173 9,131,566 - 0.0008314 382,712 0.0011284 1078547531 Rural County Representatives of California 12,255,829 0.0008824 9,536,515 - 0.0008682 471,120 0.0013891 2493202767 Russian River Fire Protection District 491,141 0.0000354 405,820 - 0.0000369 5,264 0.0000155 2587751943 Sacramento Area Council of Governments 47,786,237 0.0034403 35,901,791 - 0.0032686 1,194,486 0.0035220




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




4232217023 Sacramento Area Flood Control Agency 2,906,660 0.0002093 2,369,939 - 0.0002158 200,361 0.0005908 1177575384 Sacramento County Public Law Library 6,005,921 0.0004324 5,876,054 - 0.0005350 117,041 0.0003451 5618901326 Sacramento Metropolitan Air Quality Management District 36,631,217 0.0026372 29,607,911 - 0.0026956 1,132,308 0.0033387 3692049158 Sacramento Metropolitan Cable Television Commission 2,952,209 0.0002125 2,363,946 - 0.0002152 51,242 0.0001511 2231586717 Sacramento Metropolitan Fire District 54,388,189 0.0039157 44,199,749 - 0.0040240 803,333 0.0023687 1126549494 Sacramento Regional Fire-EMS Communications Center 19,894,356 0.0014323 14,509,811 - 0.0013210 575,297 0.0016963 5395882943 Sacramento Suburban Water District 32,595,622 0.0023467 26,276,812 - 0.0023923 745,646 0.0021986 5019742137 Sacramento Transportation Authority 3,073,226 0.0002213 2,290,032 - 0.0002085 76,483 0.0002255 1375523307 Sacramento-Yolo Mosquito and Vector Control District 41,818,018 0.0030107 31,640,481 - 0.0028806 860,727 0.0025379 4535665634 Salida Fire Protection District 228,161 0.0000164 169,856 - 0.0000155 7,657 0.0000226 3659702346 Salinas Valley Solid Waste Authority 5,323,846 0.0003833 4,601,648 30,287 0.0004217 269,640 0.0007950 6184821600 Salton Community Services District 2,278,013 0.0001640 2,019,040 - 0.0001838 56,774 0.0001674 7465338542 San Andreas Sanitary District 2,214,080 0.0001594 1,623,812 - 0.0001478 77,369 0.0002281 5161052649 San Benito County Water District 8,208,204 0.0005909 6,384,023 - 0.0005812 199,675 0.0005887 7656022322 San Bernardino County Transportation Authority 211,754 0.0000152 158,706 - 0.0000144 2,412 0.0000071 3370686549 San Bernardino Valley Municipal Water District 25,279,777 0.0018200 19,363,767 706,393 0.0018272 856,650 0.0025259 4303312904 San Bernardino Valley Water Conservation District 3,289,011 0.0002368 2,498,069 722,384 0.0002932 89,080 0.0002627 7341368894 San Diego County Law Library 9,803,447 0.0007058 8,095,878 - 0.0007371 142,099 0.0004190 7490546841 San Diego Metropolitan Transit System 40,960,640 0.0029489 30,965,097 - 0.0028191 1,580,891 0.0046613 4272163772 San Diego Pooled Insurance Program Authority 1,436,989 0.0001035 1,066,022 - 0.0000971 32,695 0.0000964 2950717597 San Diego State University Associated Students 12,629,019 0.0009092 10,147,533 - 0.0009238 358,584 0.0010573 6015701555 San Dieguito Water District 21,104,908 0.0015194 15,673,384 - 0.0014269 421,104 0.0012416 1650430914 San Elijo Joint Powers Authority 11,001,076 0.0007920 8,399,222 125,000 0.0007761 304,164 0.0008968 3747307534 San Francisco Bay Area Water Emergency Transportation Authority 4,394,248 0.0003164 3,904,108 288,952 0.0003817 172,738 0.0005093 5072699744 San Francisco City and County Redevelopment Agency 102,347,929 0.0073685 83,264,364 - 0.0075805 870,042 0.0025654 5538142036 San Francisco Community College District Bookstore Auxiliary 4,556,368 0.0003280 3,602,708 - 0.0003280 43,150 0.0001272 5274442094 San Francisco County Transportation Authority 8,692,804 0.0006258 7,284,270 - 0.0006632 342,956 0.0010112 1822494442 San Francisco Health Authority 23,633,379 0.0017015 23,043,385 - 0.0020979 1,793,288 0.0052876 3630235762 San Francisco Law Library 2,381,490 0.0001715 2,025,112 - 0.0001844 31,817 0.0000938 7815455776 San Francisquito Creek Joint Powers Authority 711,799 0.0000512 551,235 - 0.0000502 41,691 0.0001229 4578788931 San Gabriel County Water District 9,735,696 0.0007009 7,642,988 - 0.0006958 233,440 0.0006883 1385958960 San Gabriel Valley Council of Governments 7,239,047 0.0005212 6,291,621 274,881 0.0005978 270,976 0.0007990 7165101556 San Gabriel Valley Mosquito and Vector Control District 6,226,214 0.0004483 4,946,968 - 0.0004504 205,245 0.0006052 2659053879 San Gabriel Valley Municipal Water District 8,591,940 0.0006186 7,126,325 - 0.0006488 126,284 0.0003724 3199831197 San Gorgonio Pass Water Agency 2,915,285 0.0002099 2,382,440 - 0.0002169 85,917 0.0002533 5881397592 San Jacinto Valley Cemetery District 3,700,383 0.0002664 3,499,854 - 0.0003186 21,788 0.0000642 1795899435 San Joaquin County Housing Authority 37,260,439 0.0026825 29,748,092 712,510 0.0027732 648,968 0.0019135 5529630040 San Joaquin County IHSS Public Authority 915,335 0.0000659 778,624 - 0.0000709 48,789 0.0001439 5640819152 San Juan Water District 32,282,566 0.0023242 25,635,739 - 0.0023339 730,359 0.0021535 5032326097 San Lorenzo Valley Water District 15,092,843 0.0010866 12,352,151 - 0.0011246 260,738 0.0007688




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




3338617824 San Luis Obispo Cal Poly Associated Students, Inc. 20,269,222 0.0014593 15,789,293 - 0.0014375 660,550 0.0019477 2096024970 San Luis Obispo Council of Governments 6,621,753 0.0004767 5,326,674 - 0.0004849 226,492 0.0006678 1362276702 San Luis Obispo Regional Transit Authority 2,157,021 0.0001553 1,701,870 - 0.0001549 94,256 0.0002779 4720247681 San Luis Water District 6,803,369 0.0004898 6,173,867 - 0.0005621 113,485 0.0003346 4208954800 San Mateo County Harbor District 15,760,430 0.0011347 11,904,319 - 0.0010838 418,401 0.0012337 7551534873 San Mateo County In-Home Supportive Services Public Authority 1,037,962 0.0000747 820,890 - 0.0000747 42,463 0.0001252 3952730811 San Mateo County Law Library 2,232,655 0.0001607 1,902,854 - 0.0001732 25,194 0.0000743 4600042471 San Mateo County Schools Insurance Group 4,359,067 0.0003138 3,273,746 - 0.0002980 121,772 0.0003590 5069981886 San Miguel Community Services District 706,663 0.0000509 562,313 - 0.0000512 22,452 0.0000662 7933348531 San Miguel Consolidated Fire Protection District 7,607,873 0.0005477 5,853,355 - 0.0005329 134,534 0.0003967 7226734344 San Simeon Community Services District 410,884 0.0000296 295,332 - 0.0000269 6,720 0.0000198 2133617148 Sanger Cemetery District 1,840,214 0.0001325 1,537,316 228,543 0.0001608 34,167 0.0001007 4163206459 Sanitary District #5 of Marin County 9,002,455 0.0006481 7,073,678 1,629,062 0.0007923 167,330 0.0004934 6650358204 Sanitary District No 1 of Marin County 19,172,169 0.0013803 14,446,110 - 0.0013152 584,910 0.0017246 2047250126 Santa Ana Watershed Project Authority 14,065,505 0.0010126 11,537,399 - 0.0010504 339,020 0.0009996 6508833350 Santa Barbara County Law Library 749,459 0.0000540 653,242 - 0.0000595 15,272 0.0000450 4523655629 Santa Barbara County Special Education Local Plan Area 1,664,526 0.0001198 1,382,933 - 0.0001259 33,665 0.0000993 3570674726 Santa Barbara Regional Health Authority 38,696,798 0.0027860 32,655,329 - 0.0029730 1,092,682 0.0032218 5486958840 Santa Clara County Central Fire Protection District 45,548,050 0.0032792 33,421,267 - 0.0030427 1,551,129 0.0045736 5813158737 Santa Clara County Health Authority 31,808,506 0.0022900 26,257,026 - 0.0023905 1,102,164 0.0032498 5609146499 Santa Clara County Law Library 2,060,010 0.0001483 1,535,989 - 0.0001398 48,072 0.0001417 4504529505 Santa Clara County Open Space Authority 2,940,209 0.0002117 2,562,057 - 0.0002333 192,435 0.0005674 7005974365 Santa Clara County Schools Insurance Group 2,422,423 0.0001744 2,001,131 - 0.0001822 54,468 0.0001606 1907689635 Santa Clarita Valley School Food Services Agency 15,060,134 0.0010842 12,126,518 - 0.0011040 421,558 0.0012430 6637432547 Santa Cruz County Law Library 863,531 0.0000622 624,705 - 0.0000569 15,072 0.0000444 3109524485 Santa Cruz County Regional Transportation Commission 6,983,881 0.0005028 5,541,107 63,000 0.0005102 178,485 0.0005263 5405887055 Santa Cruz Local Agency Formation Commission 1,553,337 0.0001118 1,139,411 20,000 0.0001056 35,888 0.0001058 3817767080 Santa Cruz Port District 12,859,276 0.0009258 9,873,226 - 0.0008989 267,111 0.0007876 7994458625 Santa Cruz Regional 9-1-1 15,442,250 0.0011118 12,214,190 - 0.0011120 506,441 0.0014933 3288352742 Santa Fe Irrigation District 39,657,202 0.0028551 30,358,307 - 0.0027639 809,441 0.0023867 3921164548 Santa Maria Public Airport District 6,244,959 0.0004496 5,005,673 - 0.0004557 107,687 0.0003175 3284792996 Santa Nella County Water District 954,293 0.0000687 707,107 - 0.0000644 38,698 0.0001141 6566293204 Santa Paula City Housing Authority 2,159,132 0.0001554 1,820,206 - 0.0001657 35,778 0.0001055 7042180601 Santa Ynez River Water Conservation District, Improvement District #1 6,732,732 0.0004847 5,356,576 - 0.0004877 201,660 0.0005946 2120353029 Sausalito-Marin City Sanitary District 10,537,165 0.0007586 8,001,437 - 0.0007285 237,897 0.0007014 5241334822 School Risk and Insurance Management Group 3,408,239 0.0002454 2,765,544 - 0.0002518 90,955 0.0002682 4506465697 Schools Excess Liability Fund 2,944,518 0.0002120 2,388,814 - 0.0002175 105,451 0.0003109 6863388516 Schools Insurance Authority 21,304,251 0.0015338 17,670,287 - 0.0016087 585,130 0.0017253 4027652040 Scotts Valley Fire Protection District 639,316 0.0000460 502,755 - 0.0000458 16,335 0.0000482 6835712923 Scotts Valley Water District 8,432,794 0.0006071 6,997,319 - 0.0006370 156,697 0.0004620




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




6356986541 Selma Cemetery District 1,117,399 0.0000804 935,705 - 0.0000852 30,247 0.0000892 5588607190 Selma-Kingsburg-Fowler County Sanitation District 17,889,723 0.0012880 13,557,244 - 0.0012343 435,192 0.0012832 6107520054 Serrano Water District 5,462,178 0.0003932 4,532,496 - 0.0004126 78,051 0.0002301 7985059402 Sewer Authority Mid-Coastside 9,759,526 0.0007026 7,791,322 - 0.0007093 208,845 0.0006158 5964218828 Sewerage Commission--Oroville Region 4,810,623 0.0003463 3,274,694 - 0.0002981 150,118 0.0004426 2677681339 Shafter Wasco Irrigation District 6,197,533 0.0004462 5,030,530 - 0.0004580 93,806 0.0002766 7237596532 Shasta Area Safety Communications Agency 9,028,309 0.0006500 7,112,243 - 0.0006475 267,093 0.0007875 6611539671 Shasta Community Services District 903,871 0.0000651 873,433 - 0.0000795 16,576 0.0000489 5959907437 Shasta Lake Fire Protection District 76,076 0.0000055 64,058 - 0.0000058 3,577 0.0000105 5202731527 Shasta Local Agency Formation Commission 110,987 0.0000080 65,036 - 0.0000059 3,012 0.0000089 6037958263 Shasta Mosquito and Vector Control District 7,489,250 0.0005392 5,746,837 - 0.0005232 191,659 0.0005651 4634995637 Shasta Regional Transportation Agency 317,043 0.0000228 322,649 - 0.0000294 56,173 0.0001656 7223725594 Shasta Valley Cemetery District 554,928 0.0000400 541,608 - 0.0000493 6,613 0.0000195 1005414974 Shiloh Public Cemetery District 528,176 0.0000380 440,390 - 0.0000401 18,725 0.0000552 1917841065 Sierra Lakes County Water District 1,860,059 0.0001339 1,484,240 - 0.0001351 33,400 0.0000985 1884907837 Sierra-Sacramento Valley Emergency Medical Services Agency 4,042,521 0.0002910 3,189,682 5,308 0.0002909 127,337 0.0003755 3346262594 Silicon Valley Animal Control Authority 2,628,860 0.0001893 2,249,127 - 0.0002048 100,855 0.0002974 5977977822 Silicon Valley Clean Water 51,522,721 0.0037094 42,100,755 - 0.0038329 1,130,159 0.0033323 4048411725 Silveyville Cemetery District 939,635 0.0000676 766,857 - 0.0000698 16,684 0.0000492 2912637909 Solano County Mosquito Abatement District 8,807,428 0.0006341 6,583,143 560,171 0.0006503 194,484 0.0005734 5340678572 Solano County Water Agency 4,762,268 0.0003429 3,955,363 - 0.0003601 155,054 0.0004572 3389179690 Solano Irrigation District 51,327,924 0.0036953 38,878,102 - 0.0035395 1,298,064 0.0038274 2693454286 Solano Transportation Authority 5,367,451 0.0003864 4,398,572 - 0.0004005 191,682 0.0005652 4721960104 Soledad Community Health Care District 60,750 0.0000044 73,700 - 0.0000067 - - 4671118169 Sonoma Marin Area Rail Transit District 3,530,673 0.0002542 2,934,360 - 0.0002671 450,013 0.0013269 5976144994 Sonoma State Enterprises, Inc. 3,519,649 0.0002534 4,005,351 - 0.0003647 - - 1058939981 Sonoma Student Union Corporation 2,826,239 0.0002035 1,969,675 - 0.0001793 67,560 0.0001992 2751545492 Soquel Creek Water District 26,593,090 0.0019146 20,157,462 764,388 0.0019048 596,040 0.0017574 2798992660 South Bay Regional Public Communications Authority 25,215,009 0.0018153 20,628,864 - 0.0018781 553,288 0.0016314 2254738134 South Coast Water District 47,542,369 0.0034228 38,415,535 - 0.0034974 900,888 0.0026563 2966171128 South County Support Services Agency 1,522,448 0.0001096 1,330,036 - 0.0001211 67,468 0.0001989 1022958456 South Feather Water and Power Agency 20,732,025 0.0014926 17,725,346 - 0.0016137 694,120 0.0020466 1357939534 South Kern Cemetery District 594,153 0.0000428 524,995 - 0.0000478 16,127 0.0000476 7221942610 South Orange County Wastewater Authority 43,098,253 0.0031028 33,305,516 - 0.0030322 924,365 0.0027255 3655967024 South Placer Fire District 3,133,740 0.0002256 2,815,565 - 0.0002563 30,843 0.0000909 6065250544 South Placer Municipal Utility District 15,695,223 0.0011300 12,251,823 - 0.0011154 319,780 0.0009429 4472592201 South San Joaquin Irrigation District 38,457,458 0.0027687 28,841,021 - 0.0026257 1,231,556 0.0036313 7037682826 South San Luis Obispo County Sanitation District 3,807,211 0.0002741 2,956,026 - 0.0002691 67,499 0.0001990 7802344698 South Tahoe Public Utility District 33,820,701 0.0024349 26,562,833 - 0.0024183 1,307,074 0.0038540 5627949111 Southeast Area Social Services Funding Authority 7,104,083 0.0005115 5,364,104 - 0.0004884 241,936 0.0007134




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




7503917825 Southern California Library Cooperative 5,530,576 0.0003982 4,408,190 - 0.0004013 64,398 0.0001899 4169066042 Southern California Public Power Authority 5,249,212 0.0003779 4,200,435 - 0.0003824 251,133 0.0007405 3936775155 Southern San Joaquin Municipal Utility District 9,105,711 0.0006556 6,898,030 - 0.0006280 239,906 0.0007074 5294989913 Southern Sonoma County Resource Conservation District 627,738 0.0000452 264,264 - 0.0000241 49,680 0.0001465 3261542699 Southwest Transportation Agency 9,804,984 0.0007059 6,689,952 - 0.0006091 361,091 0.0010647 7951940706 Special District Risk Management Authority 5,283,498 0.0003804 5,090,114 - 0.0004634 120,856 0.0003563 5533681281 Squaw Valley Public Service District 8,670,628 0.0006242 6,703,107 - 0.0006103 224,520 0.0006620 7552831011 Stallion Springs Community Services District 2,175,729 0.0001566 1,818,879 - 0.0001656 36,048 0.0001063 7135413843 Stanislaus Consolidated Fire Protection District 1,466,248 0.0001056 1,161,548 - 0.0001057 34,367 0.0001013 2222660358 Stanislaus County Housing Authority 24,183,977 0.0017411 23,824,710 - 0.0021690 254,521 0.0007505 1000005478 State and Federal Contractors Water Agency 1,166,139 0.0000840 1,020,810 - 0.0000929 54,916 0.0001619 7722673791 State Water Contractors 6,185,562 0.0004453 4,685,316 - 0.0004266 229,852 0.0006777 2595946637 Stege Sanitary District 5,562,028 0.0004004 4,352,783 - 0.0003963 148,156 0.0004368 4598268056 Stinson Beach County Water District 4,375,998 0.0003150 3,153,676 - 0.0002871 163,063 0.0004808 1245106351 Stockton East Water District 21,509,092 0.0015485 16,509,277 - 0.0015030 548,902 0.0016185 1083303109 Strawberry Recreation District 898,037 0.0000647 807,676 - 0.0000735 23,301 0.0000687 5587679367 Student Union, San Bernardino, California State University 3,963,080 0.0002853 3,098,449 - 0.0002821 136,681 0.0004030 1230234770 Successor Agency to the Redevelopment Agency of the City of Fresno 1,947,618 0.0001402 1,627,137 - 0.0001481 26,393 0.0000778 1122763437 Successor Agency to the Redevelopment Agency of the City of San Bernardino 19,633,406 0.0014135 14,768,166 - 0.0013445 280,190 0.0008262 6579469757 Suisun Fairfield Rockville Cemetery District 2,497,038 0.0001798 2,024,923 422,118 0.0002228 75,858 0.0002237 6376282104 Suisun Resource Conservation District 1,183,269 0.0000852 943,680 - 0.0000859 48,743 0.0001437 5545538875 Summit Cemetery District 4,207,383 0.0003029 3,028,718 - 0.0002757 135,746 0.0004003 5536860219 Sunnyslope County Water District 9,824,881 0.0007073 7,720,119 - 0.0007029 245,300 0.0007233 7713823053 Susanville Sanitary District 3,109,676 0.0002239 2,261,487 - 0.0002059 116,995 0.0003450 5886940397 Sutter Cemetery District 2,207,685 0.0001589 1,935,950 - 0.0001763 44,935 0.0001325 3473496188 Sweetwater Springs Water District 3,761,914 0.0002708 3,091,067 - 0.0002814 83,921 0.0002474 2161919549 Sylvan Cemetery District 1,732,297 0.0001247 1,422,062 - 0.0001295 25,874 0.0000763 7477709596 Tahoe City Public Utility District 33,792,833 0.0024329 25,642,897 - 0.0023346 702,772 0.0020722 2945824602 Tahoe Resource Conservation District 1,345,440 0.0000969 1,130,198 - 0.0001029 71,878 0.0002119 5084675063 Tahoe-Truckee Sanitation Agency 50,513,127 0.0036367 38,850,809 - 0.0035370 1,016,254 0.0029965 5786873302 Tehachapi Valley Recreation and Park District 1,505,012 0.0001084 1,390,817 - 0.0001266 32,998 0.0000973 1890507994 Tehachapi-Cummings County Water District 10,083,450 0.0007260 8,403,655 - 0.0007651 155,179 0.0004576 7468819466 Tehama County Mosquito Abatement District 1,877,796 0.0001352 1,585,486 - 0.0001443 30,818 0.0000909 2173088406 Temescal Valley Water District 595,550 0.0000429 570,387 - 0.0000519 49,928 0.0001472 7665861129 Templeton Community Services District 7,334,824 0.0005281 6,124,614 - 0.0005576 158,668 0.0004678 7405745824 Thermalito Water and Sewer District 3,750,205 0.0002700 2,901,066 - 0.0002641 212,772 0.0006274 5258525102 Three Arch Bay Community Services District 57,857 0.0000042 113,807 - 0.0000104 - - 6340054138 Three Rivers Community Services District 142,923 0.0000103 119,013 - 0.0000108 8,078 0.0000238 2388788625 Three Valleys Municipal Water District 13,239,593 0.0009532 10,830,007 - 0.0009860 286,623 0.0008451 1196474792 Tiburon Fire Protection District 1,995,678 0.0001437 1,746,658 205,495 0.0001777 21,735 0.0000641




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




7543878894 Torrance City Redevelopment Agency 31,693 0.0000023 1,025,082 - 0.0000933 - - 7984291381 Town of Apple Valley 40,478,097 0.0029142 29,958,757 - 0.0027275 1,274,082 0.0037567 1382390535 Town of Atherton 15,840,702 0.0011404 12,604,524 - 0.0011475 267,041 0.0007874 1705206551 Town of Colma 8,807,247 0.0006341 6,474,721 - 0.0005895 276,996 0.0008167 2137393809 Town of Corte Madera 27,130,017 0.0019532 19,969,379 - 0.0018180 717,156 0.0021146 1473815265 Town of Fairfax 10,995,141 0.0007916 8,316,063 - 0.0007571 276,394 0.0008150 5749284855 Town of Hillsborough 41,412,004 0.0029814 32,565,587 - 0.0029648 950,539 0.0028027 4534238835 Town of Loomis 4,454,219 0.0003207 3,623,444 - 0.0003299 77,175 0.0002276 4185235217 Town of Los Altos Hills 12,144,156 0.0008743 9,760,470 - 0.0008886 221,507 0.0006531 5069684255 Town of Mammoth Lakes 37,451,418 0.0026963 26,670,938 - 0.0024282 1,032,506 0.0030444 6510195742 Town of Moraga 12,745,846 0.0009176 10,397,743 - 0.0009466 222,592 0.0006563 6689176895 Town of Paradise 19,644,031 0.0014143 15,459,104 - 0.0014074 333,485 0.0009833 7325167619 Town of Portola Valley 6,147,477 0.0004426 5,880,766 - 0.0005354 89,359 0.0002635 2755764312 Town of Ross 3,834,012 0.0002760 3,139,204 170,000 0.0003013 73,337 0.0002162 1958078508 Town of San Anselmo 24,317,683 0.0017507 18,519,643 - 0.0016861 467,558 0.0013786 3517485078 Town of Tiburon 16,260,960 0.0011707 13,189,959 100,000 0.0012099 259,673 0.0007657 3652384086 Town of Truckee 31,532,215 0.0022701 24,883,544 - 0.0022654 941,217 0.0027752 4316314946 Town of Windsor 35,759,108 0.0025745 29,250,512 - 0.0026630 858,300 0.0025307 6557124744 Town of Woodside 11,019,445 0.0007933 8,302,344 - 0.0007559 316,952 0.0009345 1675553033 Town of Yountville 12,090,720 0.0008705 9,055,433 - 0.0008244 423,418 0.0012485 1859456939 Town of Yucca Valley 15,720,458 0.0011318 11,582,411 641,552 0.0011129 454,895 0.0013413 1857932454 Trabuco Canyon Water District 8,907,077 0.0006413 6,762,099 - 0.0006156 264,450 0.0007797 7867198604 Tracy Rural County Fire Protection District 32,349 0.0000023 34,468 - 0.0000031 - - 1071904329 Transbay Joint Powers Authority 3,440,409 0.0002477 3,012,751 - 0.0002743 182,300 0.0005375 1184716369 Transportation Agency for Monterey County 4,216,415 0.0003036 3,508,428 550,842 0.0003696 124,069 0.0003658 5595929964 Treasure Island Development Authority 73,748 0.0000053 49,615 - 0.0000045 1,938 0.0000057 7596140448 Tri-City Mental Health Center 20,718,429 0.0014916 17,791,604 - 0.0016198 729,941 0.0021523 7322263052 Tri-County Schools Insurance Group 2,569,680 0.0001850 2,027,510 - 0.0001846 56,688 0.0001671 7579927706 Tri-Dam Project 18,151,840 0.0013068 13,932,139 - 0.0012684 383,135 0.0011297 1359125967 Trindel Insurance Fund 763,174 0.0000549 693,705 - 0.0000632 60,693 0.0001790 7150050891 Trinity County Waterworks District #1 934,859 0.0000673 595,728 - 0.0000542 37,300 0.0001100 4682249562 Trinity Public Utilities District 11,403,953 0.0008210 8,987,793 - 0.0008183 445,323 0.0013131 1268699297 Truckee Donner Public Utility District 39,749,263 0.0028617 31,121,575 - 0.0028334 1,011,908 0.0029837 2978731273 Truckee Fire Protection District 2,437,832 0.0001755 1,972,941 - 0.0001796 63,027 0.0001858 6524388244 Truckee Sanitary District 23,706,219 0.0017067 18,758,092 - 0.0017078 505,162 0.0014895 1705100677 Truckee Tahoe Airport District 8,160,653 0.0005875 6,324,379 - 0.0005758 214,922 0.0006337 5074140349 Tulare Mosquito Abatement District 2,533,379 0.0001824 2,507,829 - 0.0002283 20,589 0.0000607 6995484197 Tulare Public Cemetery District 1,552,686 0.0001118 2,124,887 - 0.0001935 17,583 0.0000518 4774071915 Tuolumne Utilities District 40,577,730 0.0029214 30,671,158 - 0.0027924 1,217,498 0.0035898 6784326605 Turlock Mosquito Abatement District 6,321,144 0.0004551 5,043,691 - 0.0004592 104,713 0.0003088




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




7293678271 Twain Harte Community Services District 1,311,492 0.0000944 1,170,725 - 0.0001066 75,332 0.0002221 1940849885 Twentynine Palms Water District 8,264,949 0.0005950 6,655,407 - 0.0006059 165,508 0.0004880 2115371185 Ukiah Valley Fire District 13,948 0.0000010 34,501 - 0.0000031 - - 5271823059 Union Public Utility District 1,512,981 0.0001089 1,210,788 - 0.0001102 51,659 0.0001523 3175690975 United Water Conservation District 36,049,654 0.0025954 28,243,902 - 0.0025714 843,460 0.0024870 4156774742 University Enterprises Corporation at CSUSB 22,710,385 0.0016350 20,883,136 - 0.0019012 579,707 0.0017093 1117567189 University Student Union California State University Stanislaus 699,699 0.0000504 559,079 - 0.0000509 27,395 0.0000808 1127594813 Upland City Housing Authority 4,496,026 0.0003237 3,569,660 - 0.0003250 80,356 0.0002369 2684679416 Upper San Gabriel Valley Municipal Water District 8,050,369 0.0005796 6,376,113 - 0.0005805 228,618 0.0006741 6485135423 Vacaville Fire Protection District 627,392 0.0000452 526,251 - 0.0000479 14,072 0.0000415 5853033542 Vacaville-Elmira Cemetery District 1,912,733 0.0001377 1,598,420 - 0.0001455 32,276 0.0000952 7780886441 Vallecitos Water District 62,642,794 0.0045099 50,047,240 - 0.0045564 1,465,868 0.0043222 2165656413 Vallejo Sanitation and Flood Control District 72,391,954 0.0052118 55,636,793 - 0.0050653 1,557,133 0.0045913 4789813851 Valley Center Municipal Water District 49,029,947 0.0035299 30,059,055 - 0.0027366 1,820,455 0.0053677 3442495340 Valley County Water District 12,470,010 0.0008978 9,728,809 - 0.0008857 333,002 0.0009819 7135681419 Valley of the Moon Water District 7,477,687 0.0005384 5,548,571 - 0.0005052 130,613 0.0003851 4105945466 Valley Sanitary District 8,990,675 0.0006473 7,229,184 - 0.0006582 274,531 0.0008095 3377107587 Valley Springs Public Utility District 852,349 0.0000614 687,428 - 0.0000626 14,025 0.0000414 6176541929 Valley-Wide Recreation and Park District 11,818,174 0.0008508 8,838,906 - 0.0008047 327,922 0.0009669 1149117798 Vandenberg Village Community Services District 4,484,551 0.0003229 3,595,816 - 0.0003274 113,479 0.0003346 5688508264 Ventura College Foundation 809,850 0.0000583 675,337 - 0.0000615 40,332 0.0001189 4049611269 Ventura County Law Library 1,737,872 0.0001251 1,460,341 - 0.0001330 16,612 0.0000490 4063780259 Ventura County Schools Business Services Authority 3,458,745 0.0002490 2,794,459 - 0.0002544 104,496 0.0003081 3215581236 Ventura County Schools Self-Funding Authority 3,533,297 0.0002544 2,686,659 - 0.0002446 98,951 0.0002918 6613947660 Ventura County Transportation Commission 8,567,982 0.0006168 7,203,521 - 0.0006558 154,361 0.0004551 2790850876 Ventura Port District 9,376,801 0.0006751 7,214,810 - 0.0006568 284,282 0.0008382 7987424352 Ventura River County Water District 1,978,274 0.0001424 1,721,627 - 0.0001567 36,153 0.0001066 1558143090 Victor Valley Transit Authority 914,350 0.0000658 814,045 - 0.0000741 105,650 0.0003115 4803741958 Victor Valley Wastewater Reclamation Authority 16,846,320 0.0012128 12,518,565 - 0.0011397 488,113 0.0014392 3830544935 Visalia Public Cemetery District 2,079,141 0.0001497 1,745,465 - 0.0001589 37,560 0.0001107 1377855511 Vista Irrigation District 81,859,835 0.0058935 64,564,700 7,758,612 0.0065844 1,868,588 0.0055096 7530522847 Walnut Valley Water District 43,605,807 0.0031394 33,797,475 - 0.0030770 987,827 0.0029126 1304010562 Wasco Recreation and Park District 370,830 0.0000267 311,854 - 0.0000284 15,846 0.0000467 7659205480 Washington Colony Cemetery District 1,137,045 0.0000819 919,489 - 0.0000837 20,753 0.0000612 5954000215 Water Facilities Authority 4,275,149 0.0003078 3,347,096 - 0.0003047 106,469 0.0003139 7457802011 Water Replenishment District of Southern California 18,328,706 0.0013196 14,891,903 - 0.0013558 556,581 0.0016411 7823028837 Weaverville Community Services District 2,055,995 0.0001480 1,604,162 - 0.0001460 45,696 0.0001347 5006840239 Weaverville Sanitary District 735,140 0.0000529 493,642 - 0.0000449 48,716 0.0001436 7002818126 West Basin Municipal Water District 12,066,671 0.0008687 10,638,705 - 0.0009686 572,987 0.0016895 1204759915 West Bay Sanitary District 16,176,195 0.0011646 12,406,352 - 0.0011295 389,664 0.0011489




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




3791365663 West Cities Communication Center 4,707,657 0.0003389 3,721,167 - 0.0003388 184,558 0.0005442 7207332854 West Contra Costa Integrated Waste Management Authority 1,988,449 0.0001432 1,531,553 - 0.0001394 41,960 0.0001237 8575333660 West Contra Costa Transportation Advisory Committee 2,365,468 0.0001703 1,798,631 - 0.0001638 68,191 0.0002011 5290477553 West County Transportation Agency 16,072,992 0.0011572 13,048,670 - 0.0011880 520,880 0.0015358 1151621263 West County Wastewater District 45,510,422 0.0032765 36,331,848 - 0.0033077 978,647 0.0028856 4097814421 West End Communications Authority 293,935 0.0000212 198,446 80,959 0.0000254 10,296 0.0000304 5101834513 West Kern Water District 15,692,282 0.0011298 15,251,621 - 0.0013885 235,756 0.0006951 3157522599 West Stanislaus Irrigation District 6,788,292 0.0004887 5,578,937 - 0.0005079 149,227 0.0004400 5056007493 West Valley Mosquito and Vector Control District 1,546,409 0.0001113 1,341,177 - 0.0001221 100,328 0.0002958 7793479972 West Valley Sanitation District of Santa Clara County 21,340,781 0.0015364 16,408,234 - 0.0014938 480,227 0.0014160 2468871866 West Valley Water District 22,661,379 0.0016315 17,952,477 614,280 0.0016903 657,991 0.0019401 7639609237 Westborough Water District 2,550,042 0.0001836 2,116,395 - 0.0001927 60,034 0.0001770 2872294754 Western Contra Costa Transit Authority 2,565,677 0.0001847 1,799,028 347,877 0.0001955 158,462 0.0004672 2368526938 Western Municipal Water District 60,768,325 0.0043750 47,515,493 - 0.0043259 1,653,125 0.0048743 7871168700 Western Riverside Council of Governments 8,630,074 0.0006213 6,684,362 - 0.0006086 293,097 0.0008642 7559321248 Westlands Water District 63,604,071 0.0045791 57,316,593 - 0.0052182 631,213 0.0018612 2821806133 Westwood Community Services District 1,269,236 0.0000914 1,604,282 - 0.0001461 12,159 0.0000359 4099499156 Wheeler Ridge-Maricopa Water Storage District 26,641,398 0.0019180 20,870,159 226,794 0.0019207 565,769 0.0016682 6994116790 Wildomar Cemetery District 575,161 0.0000414 403,408 - 0.0000367 13,537 0.0000399 7906686488 Willow County Water District 463,870 0.0000334 403,966 - 0.0000368 44,743 0.0001319 5120222012 Willow Creek Community Services District 1,363,998 0.0000982 1,052,393 - 0.0000958 33,872 0.0000999 5418043147 Willows Cemetery District 1,293,763 0.0000931 1,020,623 - 0.0000929 17,951 0.0000529 2936077955 Wilton Fire Protection District 316,729 0.0000228 265,462 - 0.0000242 4,824 0.0000142 1002910848 Windsor Fire Protection District 575,207 0.0000414 466,023 - 0.0000424 20,341 0.0000600 7202792766 Winterhaven Water District 101,304 0.0000073 66,992 - 0.0000061 6,878 0.0000203 7958872542 Winters Cemetery District 976,066 0.0000703 758,101 - 0.0000690 21,536 0.0000635 7608198670 Winters Fire Protection District 76,511 0.0000055 63,017 - 0.0000057 235 0.0000007 6006677554 Winton Water and Sanitary District 1,070,452 0.0000771 859,392 159,435 0.0000928 46,380 0.0001368 7745156819 Woodbridge Rural County Fire Protection District 1,070,646 0.0000771 750,887 - 0.0000684 39,758 0.0001172 4352055512 Woodside Fire Protection District 1,116,018 0.0000803 877,563 - 0.0000799 20,918 0.0000617 3092547588 Yolo County Federal Credit Union 9,983,882 0.0007188 7,911,887 - 0.0007203 253,288 0.0007468 1828557337 Yolo County Housing Authority 12,119,722 0.0008726 9,425,375 - 0.0008581 255,771 0.0007542 7927691574 Yolo County In-Home Supportive Services Public Authority 481,910 0.0000347 405,456 - 0.0000369 20,128 0.0000593 7294309888 Yolo County Public Agency Risk Management Insurance Authority 3,479,769 0.0002505 2,632,404 - 0.0002397 100,439 0.0002961 6966686954 Yolo County Transportation District 3,686,106 0.0002654 2,765,279 - 0.0002518 122,921 0.0003624 5319882353 Yolo Emergency Communications Agency 13,127,272 0.0009451 10,474,078 240,434 0.0009755 349,123 0.0010294 7055367577 Yolo-Solano Air Quality Management District 9,909,141 0.0007134 8,100,451 - 0.0007375 210,864 0.0006217 2682144221 Yorba Linda Water District 32,062,290 0.0023083 26,135,966 - 0.0023795 674,376 0.0019884




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




3553650319 Yuba County Water Agency 18,456,694 0.0013288 15,238,273 2,474,115 0.0016126 556,011 0.0016394 7117953176 Yuba Sutter Transit Authority 1,224,275 0.0000881 964,125 - 0.0000878 40,421 0.0001192 2681696843 Yucaipa Valley Water District 24,323,699 0.0017512 19,655,999 - 0.0017895 620,667 0.0018301 2011487775 Yuima Municipal Water District 7,677,652 0.0005527 5,630,977 - 0.0005127 362,982 0.0010703

Total for Miscellaneous Risk Pool 13,889,938,645$ 1.0000000 10,919,399,833$ 64,588,638$ 1.0000000 339,150,830$ 1.0000000

6 The figures presented in this column have been converted to the employer's allocation factor and do not represent the employer's allocation in a percentage format. For example, .00852% has been converted to .0000852 in the Employer Allocation Factor column.

1 Actuarial Accrued Liability (AAL) employer allocation factor should be used to calculate an employer's proportion of the total pension liability.

2 Additional payments represent payments toward the unfunded actuarial accrued liability made by the employers during the measurement period and are added to the June 30, 2015 Market Value of Assets (MVA) to determine the MVA employer allocation factor.

3 MVA employer allocation factor should be used to calculate an employer's proportion of the fiduciary net position.

4 Certain employers with AAL and MVA may have zero contributions if the employer did not make any legally required contributions in fiscal year 2015/2016 based on the actuarial funding valuation report as of June 30, 2013, because the employer had no active members and the employer was in a surplus position (i.e. MVA exceed AAL as of the June 30, 2013 funding valuation).

5 Contributions employer allocation factor should be used to calculate an employer's proportion of the deferred outflows of resources, deferred inflows of resources, and pension expense.




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6

4606242844 Alpine Fire Protection District 17,695,816$ 0.0009582 13,443,284$ -$ 0.0009590 392,847$ 0.0008731 4693302718 American Canyon Fire Protection District 22,195,678 0.0012019 16,669,601 - 0.0011892 616,374 0.0013699 6407979793 Anderson Fire Protection District 4,973,574 0.0002693 3,765,039 - 0.0002686 128,647 0.0002859 5376905521 Apple Valley Fire Protection District 44,525,686 0.0024110 35,902,334 - 0.0025612 772,291 0.0017164 5403166948 Aptos-La Selva Fire Protection Agency 59,121,398 0.0032013 46,010,919 - 0.0032824 1,976,961 0.0043937 1030974865 Arbuckle-College City Fire Protection District 1,634,675 0.0000885 1,196,577 - 0.0000854 62,261 0.0001384 2301813735 Arcata Fire Protection District 15,768,593 0.0008538 11,571,688 - 0.0008255 590,298 0.0013119 2960845908 Arrowbear Park County Water District 374,257 0.0000203 273,775 - 0.0000195 4,415 0.0000098 2785679582 Baldwin Park Unified School District 6,499,531 0.0003519 5,162,563 - 0.0003683 155,568 0.0003457 6108466497 Bear Valley Community Services District 4,652,913 0.0002519 3,604,894 - 0.0002572 84,588 0.0001880 1674807468 Belmont Fire Protection District 3,613,446 0.0001957 3,480,909 - 0.0002483 427,595 0.0009503 4522872938 Belmont-San Carlos Fire Department 92,234,132 0.0049943 64,381,248 460,634 0.0046258 2,904,191 0.0064544 6234274205 Bennett Valley Fire Protection District 1,015,109 0.0000550 856,261 - 0.0000611 29,607 0.0000658 1584416215 Big Bear City Community Services District 21,629,431 0.0011712 17,043,552 - 0.0012159 526,894 0.0011710 2959822216 Blue Lake Fire Protection District 218,349 0.0000118 175,031 - 0.0000125 16,020 0.0000356 2697938553 Bodega Bay Fire Protection District 4,477,451 0.0002424 3,406,897 - 0.0002430 202,957 0.0004511 7937611265 Bolinas Fire Protection District 921,222 0.0000499 724,702 - 0.0000517 43,464 0.0000966 2982795116 Bonita-Sunnyside Fire Protection District 16,516,279 0.0008943 12,525,243 - 0.0008935 361,174 0.0008027 3930765488 Borrego Springs Fire Protection District 6,217,313 0.0003367 5,247,088 - 0.0003743 125,439 0.0002788 1110182104 Boulder Creek Fire Protection District 450,546 0.0000244 373,465 188 0.0000267 27,568 0.0000613 5541664172 Branciforte Fire Protection District 2,107,735 0.0001141 1,432,117 - 0.0001022 118,400 0.0002631 1755230450 Broadmoor Police Protection District 8,952,774 0.0004848 6,706,002 - 0.0004784 257,735 0.0005728 2791271663 Brooktrails Township Community Services District 771,590 0.0000418 650,182 - 0.0000464 22,139 0.0000492 5168887895 Burney Fire District 1,429,848 0.0000774 1,089,619 - 0.0000777 47,246 0.0001050 3046173218 Butte-Glenn Community College District 895,287 0.0000485 675,054 - 0.0000482 61,846 0.0001375 1263798031 California Firefighter's Joint Apprenticeship Committee 1,473,553 0.0000798 1,146,550 - 0.0000818 13,963 0.0000310 1500397518 California Pines Community Services District 248,295 0.0000134 213,619 - 0.0000152 24,777 0.0000551 6471268830 Cambria Community Healthcare District 4,694,349 0.0002542 3,519,560 - 0.0002511 168,528 0.0003745 3473008001 Cambria Community Services District 4,693,875 0.0002542 3,740,443 - 0.0002668 139,643 0.0003104 4935144749 Cameron Park Community Services District 7,984,537 0.0004323 7,514,438 - 0.0005361 35,544 0.0000790 7396393136 Carmel Highlands Fire Protection District of Monterey County 2,271,754 0.0001230 2,396,308 - 0.0001710 - - 6802464338 Carmel Regional Fire Ambulance Authority 1,425,995 0.0000772 737,065 - 0.0000526 69,792 0.0001551 5946063802 Central Calaveras Fire and Rescue Protection District 338,510 0.0000183 283,646 - 0.0000202 17,672 0.0000393 2986532158 Central County Fire Department 142,955,683 0.0077408 113,631,705 - 0.0081064 2,852,609 0.0063398 6612195742 Central Fire Protection District of Santa Cruz County 74,480,138 0.0040330 56,273,729 - 0.0040145 1,592,875 0.0035401



Allocation Basis


Schedule of Employer Allocations Safety Risk Pool





Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2558720758 Central Marin Police Authority 49,340,215 0.0026717 39,216,507 - 0.0027977 1,481,678 0.0032930 6929609618 Chester Public Utility District 1,976,582 0.0001070 1,266,881 - 0.0000904 102,467 0.0002277 6672635036 Chino Valley Independent Fire District 141,194,047 0.0076454 113,432,464 - 0.0080922 2,538,161 0.0056410 3521791811 City of Adelanto 420,503 0.0000228 329,026 - 0.0000235 3,936 0.0000087 7759437962 City of Albany 66,751,626 0.0036145 53,527,696 - 0.0038186 866,890 0.0019266 4100145522 City of Alturas 4,241,166 0.0002297 3,312,294 - 0.0002363 123,582 0.0002747 5083901793 City of Anderson 13,848,696 0.0007499 10,690,741 - 0.0007627 315,657 0.0007015 3216339924 City of Angels 6,751,834 0.0003656 5,036,601 - 0.0003593 227,310 0.0005052 7701602999 City of Antioch 158,606,759 0.0085882 117,990,184 - 0.0084173 4,113,109 0.0091412 2222837360 City of Arcata 24,240,404 0.0013126 17,860,864 1,036,973 0.0013482 717,274 0.0015941 6540026274 City of Arroyo Grande 33,139,997 0.0017945 24,311,283 - 0.0017343 1,434,595 0.0031883 3755042088 City of Arvin 4,957,146 0.0002684 4,210,782 - 0.0003004 132,995 0.0002956 1298901388 City of Atascadero 46,006,451 0.0024912 34,306,769 - 0.0024474 1,363,274 0.0030298 1114344965 City of Atwater 37,258,666 0.0020175 24,887,122 - 0.0017754 1,564,687 0.0034774 1862771831 City of Auburn 34,136,653 0.0018484 26,268,777 - 0.0018740 816,002 0.0018135 4654114117 City of Avalon 16,965,720 0.0009187 12,331,782 - 0.0008797 633,928 0.0014089 6036917803 City of Avenal 1,360,570 0.0000737 930,070 - 0.0000664 187,765 0.0004173 4050337614 City of Azusa 109,837,074 0.0059475 84,478,575 - 0.0060266 2,409,051 0.0053540 2485886186 City of Baldwin Park 96,702,143 0.0052362 74,306,690 - 0.0053010 2,008,774 0.0044644 2317277676 City of Banning 45,707,780 0.0024750 33,077,310 - 0.0023597 1,187,463 0.0026391 6859832526 City of Barstow 40,904,520 0.0022149 31,918,601 - 0.0022770 967,906 0.0021511 4582960442 City of Beaumont 34,773,792 0.0018829 27,156,460 - 0.0019373 1,180,173 0.0026229 5686383552 City of Bell 69,303,345 0.0037526 51,933,129 - 0.0037049 1,195,125 0.0026561 2219960868 City of Bell Gardens 73,844,463 0.0039985 52,806,214 - 0.0037671 2,710,735 0.0060245 1738672780 City of Belmont 50,174,469 0.0027168 36,161,764 - 0.0025797 1,449,708 0.0032219 2951432784 City of Belvedere 7,191,534 0.0003894 5,870,125 - 0.0004188 147,419 0.0003276 2572957638 City of Benicia 112,217,219 0.0060763 85,134,132 - 0.0060734 1,914,081 0.0042540 5474045695 City of Biggs 403,050 0.0000218 300,186 - 0.0000214 4,569 0.0000102 5738092813 City of Bishop 19,738,406 0.0010688 14,963,901 - 0.0010675 430,675 0.0009572 1927432235 City of Blue Lake 256,097 0.0000139 186,833 - 0.0000133 3,264 0.0000073 2133011647 City of Blythe 26,773,734 0.0014497 20,260,953 - 0.0014454 774,581 0.0017215 6719424797 City of Brawley 38,551,646 0.0020875 27,775,228 - 0.0019815 1,316,778 0.0029265 7588583620 City of Brentwood 57,210,250 0.0030978 45,801,687 - 0.0032674 1,776,002 0.0039471 2825131863 City of Brisbane 35,614,084 0.0019284 28,146,886 - 0.0020080 724,699 0.0016106 7431146835 City of Buena Park 208,614,381 0.0112961 157,172,065 - 0.0112125 3,614,764 0.0080337




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




1429123533 City of Burlingame 83,639,226 0.0045289 63,289,545 - 0.0045150 1,686,200 0.0037475 5226418078 City of Calexico 46,150,982 0.0024990 35,111,035 - 0.0025048 1,383,996 0.0030759 6020344436 City of California City 21,474,993 0.0011628 15,481,276 - 0.0011044 850,727 0.0018907 1455036172 City of Calipatria 2,259,344 0.0001223 1,722,286 - 0.0001229 101,958 0.0002266 2327822217 City of Calistoga 12,106,420 0.0006555 8,224,578 - 0.0005867 406,127 0.0009026 2284247568 City of Campbell 80,739,631 0.0043719 57,942,107 - 0.0041335 2,627,490 0.0058395 2647630112 City of Capitola 36,099,126 0.0019547 27,626,101 - 0.0019708 739,074 0.0016426 7011478504 City of Carmel-by-the-Sea 30,592,441 0.0016565 23,318,028 - 0.0016635 600,421 0.0013344 3472970236 City of Carpinteria 9,291,347 0.0005031 6,891,552 - 0.0004916 115,036 0.0002557 3286869204 City of Cathedral City 94,865,252 0.0051368 77,403,399 550,000 0.0055611 1,695,621 0.0037684 6931700878 City of Chino 127,990,473 0.0069304 99,152,008 - 0.0070734 2,934,078 0.0065209 1336118336 City of Chowchilla 11,456,525 0.0006203 8,013,779 - 0.0005717 407,441 0.0009055 5727496281 City of Citrus Heights 27,345,531 0.0014807 23,404,836 - 0.0016697 1,460,227 0.0032453 2072700019 City of Claremont 62,343,494 0.0033758 47,495,338 - 0.0033883 1,284,983 0.0028558 2376421225 City of Clayton 9,263,582 0.0005016 7,088,598 - 0.0005057 336,576 0.0007480 3510963498 City of Clearlake 14,957,706 0.0008099 10,690,364 - 0.0007626 576,676 0.0012816 1902513779 City of Cloverdale 15,510,712 0.0008399 11,594,317 - 0.0008271 396,444 0.0008811 6373819375 City of Coachella City 15,075,533 0.0008163 11,385,188 - 0.0008122 162,021 0.0003601 6749451495 City of Coalinga 4,464,911 0.0002418 4,504,091 - 0.0003213 227,268 0.0005051 1959058023 City of Colton 169,526,044 0.0091795 128,905,550 - 0.0091960 3,129,599 0.0069554 3749368910 City of Colusa 8,803,588 0.0004767 6,303,712 4,750 0.0004500 238,699 0.0005305 1001685032 City of Compton 190,171,880 0.0102974 140,278,257 - 0.0100073 5,112,196 0.0113616 6809713799 City of Corcoran 11,350,309 0.0006146 8,322,631 - 0.0005937 420,022 0.0009335 2296621850 City of Corning 11,910,480 0.0006449 9,237,404 - 0.0006590 282,100 0.0006270 1307714161 City of Corona 145,915,956 0.0079011 112,396,392 - 0.0080183 4,696,077 0.0104368 1057970246 City of Coronado 94,522,871 0.0051182 77,216,091 - 0.0055085 2,053,271 0.0045633 5937664258 City of Costa Mesa 181,576,082 0.0098320 119,804,913 500,000 0.0085824 4,684,272 0.0104106 1533977406 City of Cotati 12,953,395 0.0007014 9,101,813 - 0.0006493 518,643 0.0011527 6374196181 City of Covina 105,260,199 0.0056996 83,165,853 - 0.0059330 1,550,724 0.0034464 7337697646 City of Crescent City 9,552,566 0.0005173 7,204,639 - 0.0005140 306,723 0.0006817 4977412527 City of Cypress 82,000,315 0.0044402 63,258,832 - 0.0045128 1,806,009 0.0040138 6213369926 City of Davis 129,117,838 0.0069915 89,109,334 - 0.0063570 3,026,383 0.0067260 7409953276 City of Del Mar 15,817,869 0.0008565 12,153,488 - 0.0008670 332,705 0.0007394 3821597293 City of Del Rey Oaks 3,894,583 0.0002109 2,969,024 - 0.0002118 145,421 0.0003232 5693481127 City of Delano 17,056,078 0.0009236 12,200,058 - 0.0008703 1,086,075 0.0024138




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




6958229795 City of Desert Hot Springs 23,510,078 0.0012730 17,079,519 - 0.0012184 639,246 0.0014207 1573700529 City of Dinuba 30,040,282 0.0016266 21,699,445 - 0.0015480 1,214,641 0.0026995 5321033759 City of Dixon 33,559,443 0.0018172 25,143,781 - 0.0017937 1,171,429 0.0026035 2028048688 City of Dos Palos 3,628,810 0.0001965 2,979,747 - 0.0002126 114,017 0.0002534 2272652739 City of Dunsmuir 796,246 0.0000431 593,223 - 0.0000423 13,656 0.0000303 2604009953 City of East Palo Alto 17,840,990 0.0009661 12,614,241 - 0.0008999 819,625 0.0018216 5941230462 City of El Centro 94,824,750 0.0051346 69,913,592 - 0.0049876 3,443,426 0.0076529 7718662328 City of El Cerrito 115,281,867 0.0062423 81,966,243 - 0.0058474 3,148,578 0.0069976 5667466166 City of Elk Grove 47,344,885 0.0025636 40,986,065 - 0.0029239 2,112,950 0.0046959 1644815312 City of Emeryville 100,414,093 0.0054372 76,452,623 - 0.0054541 1,691,724 0.0037598 7856446300 City of Encinitas 81,246,791 0.0043994 64,678,639 - 0.0046141 1,608,668 0.0035752 5760161126 City of Escalon 6,027,856 0.0003264 4,562,998 - 0.0003255 212,811 0.0004730 1789349225 City of Etna 737,189 0.0000399 594,937 - 0.0000424 19,847 0.0000441 3720044028 City of Eureka 50,982,216 0.0027606 36,312,581 - 0.0025905 1,551,845 0.0034489 5251708451 City of Exeter 8,540,808 0.0004625 6,444,631 - 0.0004598 347,764 0.0007729 7984131430 City of Farmersville 2,682,493 0.0001453 2,286,858 - 0.0001631 137,186 0.0003049 6256084924 City of Fillmore 4,383,529 0.0002374 3,299,306 - 0.0002354 175,033 0.0003890 5538973822 City of Firebaugh 7,205,067 0.0003901 5,637,556 - 0.0004022 224,483 0.0004989 3459724670 City of Fort Bragg 13,800,234 0.0007473 10,175,834 - 0.0007259 365,868 0.0008131 4517566617 City of Fortuna 13,265,537 0.0007183 10,203,022 - 0.0007279 295,921 0.0006577 4102420058 City of Fountain Valley 173,011,201 0.0093682 123,620,432 9,871,568 0.0095232 4,097,396 0.0091063 7256454249 City of Fowler 5,110,136 0.0002767 3,854,396 - 0.0002750 183,215 0.0004072 6038671520 City of Galt 25,252,379 0.0013674 18,096,260 - 0.0012910 981,186 0.0021806 4916209368 City of Gardena 169,918,175 0.0092007 122,059,989 - 0.0087076 4,918,519 0.0109312 3884368391 City of Glendora 89,364,660 0.0048389 68,420,598 - 0.0048811 1,894,409 0.0042102 1217778828 City of Gonzales 5,200,567 0.0002816 4,371,846 - 0.0003119 159,876 0.0003553 4047740021 City of Grass Valley 28,569,638 0.0015470 22,138,072 - 0.0015793 700,876 0.0015577 6260075128 City of Greenfield 7,797,346 0.0004222 5,929,181 - 0.0004230 340,668 0.0007571 1941329975 City of Gridley 12,480,915 0.0006758 9,274,763 - 0.0006617 343,200 0.0007627 1000223333 City of Grover Beach 16,122,737 0.0008730 12,129,585 - 0.0008653 409,450 0.0009100 1966164745 City of Guadalupe 5,236,038 0.0002835 4,435,343 - 0.0003164 115,435 0.0002565 2291085874 City of Gustine 5,201,861 0.0002817 3,872,800 - 0.0002763 183,489 0.0004078 2034813534 City of Half Moon Bay 18,270,311 0.0009893 13,608,817 - 0.0009708 207,250 0.0004606 5052486602 City of Hanford 70,355,704 0.0038096 54,665,083 - 0.0038998 2,208,952 0.0049093 6286658977 City of Hawaiian Gardens 1,159,936 0.0000628 1,126,065 - 0.0000803 2,729 0.0000061




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2458670034 City of Hawthorne 190,976,447 0.0103410 145,192,418 - 0.0103579 3,639,054 0.0080876 7641512975 City of Healdsburg 38,041,075 0.0020598 29,227,460 - 0.0020851 762,503 0.0016946 7323742506 City of Hercules 25,728,759 0.0013932 18,212,549 - 0.0012993 1,024,115 0.0022761 6664894574 City of Hermosa Beach 100,458,570 0.0054396 72,149,893 - 0.0051471 3,698,901 0.0082206 6965856623 City of Hollister 50,267,796 0.0027219 37,269,383 2,260,362 0.0028200 1,758,442 0.0039081 4469224252 City of Hughson 2,337,642 0.0001266 1,733,983 - 0.0001237 26,718 0.0000594 1915736911 City of Huntington Park 108,054,067 0.0058509 82,095,886 - 0.0058566 2,111,764 0.0046933 4087834608 City of Imperial 6,627,486 0.0003589 4,742,356 - 0.0003383 295,101 0.0006558 3509025322 City of Imperial Beach 17,016,864 0.0009214 13,421,167 - 0.0009575 356,804 0.0007930 6664227892 City of Indio 102,794,227 0.0055661 75,563,781 - 0.0053906 2,570,005 0.0057117 2813538323 City of Ione 4,349,570 0.0002355 2,941,424 - 0.0002098 227,259 0.0005051 3053751792 City of Irwindale 33,793,231 0.0018298 25,814,034 - 0.0018415 813,598 0.0018082 7368035612 City of Jackson 6,747,330 0.0003654 5,269,521 2,011 0.0003761 192,340 0.0004275 2321945323 City of Kerman 4,750,118 0.0002572 3,983,568 - 0.0002842 179,870 0.0003998 1663366827 City of King City 8,159,561 0.0004418 6,400,951 - 0.0004566 182,440 0.0004055 1210886769 City of Kingsburg 10,619,401 0.0005750 6,748,511 - 0.0004814 448,551 0.0009969 7337636747 City of La Habra 142,463,909 0.0077141 102,304,385 - 0.0072983 2,950,023 0.0065563 6426355762 City of La Habra Heights 987,362 0.0000535 830,106 - 0.0000592 28,178 0.0000626 3770853942 City of La Palma 38,925,554 0.0021077 29,701,174 - 0.0021189 685,554 0.0015236 6696419559 City of La Verne 104,145,876 0.0056393 79,861,715 - 0.0056973 2,372,174 0.0052721 4447311817 City of Laguna Beach 129,090,222 0.0069900 99,534,765 1,200,000 0.0071863 2,930,600 0.0065131 3418980609 City of Lake Elsinore 40,933 0.0000022 15,240 - 0.0000011 1,200 0.0000027 2129869266 City of Lakeport 9,272,603 0.0005021 6,587,510 1,123,184 0.0005501 316,575 0.0007036 7240040619 City of Larkspur 28,982,374 0.0015693 22,950,810 - 0.0016373 545,701 0.0012128 2474431178 City of Lemon Grove 7,887,672 0.0004271 6,420,316 - 0.0004580 400,874 0.0008909 1685062598 City of Lemoore 16,939,250 0.0009172 13,289,627 - 0.0009481 437,060 0.0009713 1225322578 City of Lincoln 25,642,033 0.0013885 20,267,316 - 0.0014459 1,014,274 0.0022542 2019506807 City of Lindsay 13,400,198 0.0007256 10,500,525 - 0.0007491 328,099 0.0007292 1440106162 City of Livermore 124,728,079 0.0067538 96,547,491 - 0.0068876 2,894,792 0.0064336 2183351498 City of Livingston 7,536,730 0.0004081 6,192,783 - 0.0004418 183,062 0.0004068 3955868421 City of Loma Linda 26,249,583 0.0014214 19,988,314 - 0.0014259 719,718 0.0015995 6552736085 City of Lompoc 81,521,513 0.0044142 58,224,585 - 0.0041537 2,036,733 0.0045266 5727512122 City of Los Alamitos 32,936,104 0.0017834 25,898,271 - 0.0018476 701,557 0.0015592 6581398948 City of Los Altos 51,862,069 0.0028082 40,055,035 - 0.0028575 1,132,537 0.0025170 6498305959 City of Los Banos 33,494,726 0.0018137 25,337,885 - 0.0018076 1,357,035 0.0030160




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2212002669 City of Lynwood 22,491,282 0.0012179 16,714,726 - 0.0011924 264,420 0.0005877 3574270028 City of Madera 52,938,865 0.0028665 38,216,008 - 0.0027263 1,646,897 0.0036602 3161990216 City of Manhattan Beach 168,387,026 0.0091178 130,853,463 - 0.0093350 3,931,309 0.0087372 7604626108 City of Manteca 138,641,464 0.0075072 94,146,345 - 0.0067163 4,151,404 0.0092263 6160239453 City of Marina 43,839,769 0.0023738 34,239,515 - 0.0024426 1,130,596 0.0025127 5777707328 City of Martinez 63,637,517 0.0034458 44,601,443 - 0.0031818 1,868,925 0.0041536 2550597730 City of Marysville 28,204,014 0.0015272 20,114,911 - 0.0014350 663,213 0.0014740 4191618335 City of Maywood 28,342,801 0.0015347 16,546,437 - 0.0011804 773,964 0.0017201 3956164441 City of Menlo Park 80,874,939 0.0043792 62,371,483 - 0.0044495 1,768,495 0.0039304 3204916161 City of Mill Valley 64,015,843 0.0034663 51,636,650 - 0.0036837 1,144,642 0.0025439 2606600411 City of Millbrae 76,414,620 0.0041377 58,279,510 - 0.0041576 564,682 0.0012550 1084903188 City of Monrovia 165,957,746 0.0089863 125,350,558 - 0.0089424 3,517,394 0.0078173 3965235218 City of Montclair 118,207,266 0.0064007 87,477,686 - 0.0062406 2,419,056 0.0053762 7892495109 City of Monterey 163,838,108 0.0088715 116,151,504 - 0.0082861 4,110,661 0.0091358 3509384723 City of Morgan Hill 53,004,220 0.0028701 38,661,379 - 0.0027581 1,742,945 0.0038736 7048295140 City of Morro Bay 33,504,596 0.0018142 24,796,673 - 0.0017690 1,115,886 0.0024800 6941008066 City of Mt. Shasta 5,759,399 0.0003119 4,590,857 - 0.0003275 112,103 0.0002491 3077350855 City of Murrieta 63,510,691 0.0034390 50,806,336 - 0.0036245 2,065,964 0.0045915 3967541624 City of Needles 1,356,289 0.0000734 1,314,639 - 0.0000938 3,974 0.0000088 4993886171 City of Nevada City 8,321,995 0.0004506 6,451,489 - 0.0004602 205,234 0.0004561 2387354187 City of Newark 158,059,303 0.0085586 109,617,746 - 0.0078200 3,262,170 0.0072500 5346517882 City of Newman 7,099,156 0.0003844 5,273,684 - 0.0003762 266,576 0.0005925 3093388325 City of Norco 21,944,935 0.0011883 16,788,656 - 0.0011977 50,202 0.0001116 6944564299 City of Novato 87,612,759 0.0047441 69,422,586 - 0.0049525 1,539,716 0.0034220 5993997761 City of Oakdale 38,710,004 0.0020961 29,898,635 - 0.0021329 643,214 0.0014295 7905252598 City of Ojai 1,161,200 0.0000629 659,382 - 0.0000470 113,736 0.0002528 2405030745 City of Orange Cove 1,457,754 0.0000789 2,261,042 - 0.0001613 87,082 0.0001935 6398969968 City of Orland 7,169,778 0.0003882 5,529,000 - 0.0003944 172,789 0.0003840 4957578474 City of Oroville 45,459,396 0.0024615 34,950,718 - 0.0024934 919,006 0.0020425 6606606569 City of Oxnard 140,252,229 0.0075944 100,256,696 - 0.0071522 4,204,360 0.0093440 5070575563 City of Pacific Grove 72,513,291 0.0039265 54,095,744 - 0.0038591 1,054,410 0.0023434 3733978143 City of Pacifica 103,223,132 0.0055893 79,861,555 - 0.0056972 1,900,550 0.0042239 2541789657 City of Palos Verdes Estates 35,773,745 0.0019371 27,539,179 - 0.0019646 777,904 0.0017289 6510700595 City of Paramount 91,277 0.0000049 244,524 - 0.0000174 - - 4594473321 City of Parlier 2,782,174 0.0001506 2,233,407 - 0.0001593 130,135 0.0002892




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2294259371 City of Paso Robles 48,708,005 0.0026374 36,168,925 - 0.0025803 1,629,415 0.0036213 7070530249 City of Patterson 8,806,490 0.0004769 6,767,492 - 0.0004828 312,567 0.0006947 7471126319 City of Perris 10,564,358 0.0005720 7,931,508 - 0.0005658 116,815 0.0002596 2399640634 City of Piedmont 63,369,348 0.0034313 50,352,670 - 0.0035921 1,440,356 0.0032011 1948785555 City of Pinole 58,251,306 0.0031542 45,822,586 - 0.0032689 1,043,129 0.0023183 1010350619 City of Pismo Beach 28,283,531 0.0015315 20,754,342 - 0.0014806 970,252 0.0021563 3561054561 City of Pittsburg 83,524,091 0.0045227 65,334,144 - 0.0046609 2,308,312 0.0051301 2117892921 City of Placentia 80,717,032 0.0043707 59,144,403 - 0.0042193 2,566,849 0.0057047 3279485049 City of Placerville 18,601,040 0.0010072 13,220,574 - 0.0009431 459,976 0.0010223 7166539881 City of Pleasant Hill 65,095,795 0.0035248 50,004,971 - 0.0035673 1,257,143 0.0027939 4137785275 City of Pleasanton 131,738,555 0.0071334 105,811,276 1,590,700 0.0076620 2,522,150 0.0056054 3263497639 City of Port Hueneme 36,816,004 0.0019935 29,430,062 - 0.0020995 723,611 0.0016082 5259660063 City of Porterville 58,941,967 0.0031916 48,334,789 - 0.0034482 1,349,037 0.0029982 1599501570 City of Poway 50,831,808 0.0027524 39,512,179 - 0.0028188 1,199,447 0.0026657 1039155127 City of Red Bluff 30,468,941 0.0016498 23,357,358 - 0.0016663 638,674 0.0014194 7117161098 City of Redlands 230,877,835 0.0125016 175,205,027 - 0.0124990 5,048,492 0.0112201 2567398164 City of Reedley 18,214,003 0.0009863 13,690,167 - 0.0009766 532,437 0.0011833 2542403229 City of Ridgecrest 26,446,381 0.0014320 19,991,479 - 0.0014262 801,694 0.0017817 7644919410 City of Rio Vista 11,260,303 0.0006097 8,382,577 - 0.0005980 450,593 0.0010014 1682825828 City of Ripon 13,886,401 0.0007519 10,525,786 - 0.0007509 518,565 0.0011525 2328679612 City of Riverbank 3,213,273 0.0001740 2,609,831 - 0.0001862 10,357 0.0000230 7695678946 City of Rocklin 81,635,635 0.0044204 64,744,845 75,000 0.0046242 2,317,794 0.0051512 1238309969 City of Rohnert Park 101,516,847 0.0054969 68,473,826 - 0.0048849 3,154,884 0.0070116 3206018329 City of Salinas 150,415,040 0.0081447 104,232,673 - 0.0074359 4,732,759 0.0105184 4089864542 City of San Bruno 141,374,141 0.0076551 108,200,114 - 0.0077189 2,992,186 0.0066500 4903591303 City of San Carlos 51,152,779 0.0027698 35,320,829 - 0.0025198 995,311 0.0022120 5216144622 City of San Clemente 47,341,331 0.0025634 35,765,444 500,000 0.0025871 582,610 0.0012948 2236157495 City of San Fernando 55,569,241 0.0030090 40,304,136 - 0.0028753 1,160,062 0.0025782 6316962455 City of San Gabriel 135,825,907 0.0073547 97,057,369 - 0.0069240 3,608,559 0.0080199 1099253767 City of San Jacinto 16,243,258 0.0008795 12,862,666 - 0.0009176 146,311 0.0003252 7713051229 City of San Leandro 258,083,097 0.0139747 194,127,204 - 0.0138489 4,564,979 0.0101455 7574628515 City of San Luis Obispo 171,542,918 0.0092887 112,484,618 750,000 0.0080781 5,148,582 0.0114425 4284426953 City of San Marcos 59,818,649 0.0032391 47,333,174 - 0.0033767 1,805,508 0.0040127 2165711850 City of San Marino 73,669,218 0.0039890 56,399,919 547,818 0.0040626 1,535,615 0.0034128 1331190515 City of San Pablo 78,372,113 0.0042437 60,800,274 - 0.0043374 1,566,991 0.0034826




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




4889155551 City of San Ramon 26,391,710 0.0014291 22,425,701 - 0.0015998 1,736,399 0.0038591 4282841421 City of Sand City 7,149,239 0.0003871 5,691,520 - 0.0004060 213,436 0.0004744 5937747971 City of Sanger 35,736,044 0.0019350 26,872,593 - 0.0019171 1,279,546 0.0028437 6782000650 City of Santa Barbara 171,336,641 0.0092775 116,983,860 - 0.0083455 4,518,788 0.0100428 3582898457 City of Santa Cruz 217,696,553 0.0117878 168,008,955 - 0.0119856 5,341,321 0.0118709 3397611634 City of Santa Fe Springs 143,050,872 0.0077459 107,531,735 - 0.0076712 2,552,928 0.0056738 4069543728 City of Santa Maria 170,111,559 0.0092112 130,091,054 - 0.0092806 4,353,470 0.0096754 6936770431 City of Santa Monica 1,051,760 0.0000570 1,543,793 - 0.0001101 - - 2703477541 City of Santa Paula 37,153,942 0.0020118 28,068,739 - 0.0020024 1,331,321 0.0029588 7933227073 City of Santee 77,202,601 0.0041804 59,177,227 - 0.0042216 1,622,929 0.0036069 2616660768 City of Sausalito 55,213,321 0.0029897 41,469,825 - 0.0029584 1,061,690 0.0023596 7608138654 City of Scotts Valley 24,391,231 0.0013207 18,816,186 - 0.0013423 537,916 0.0011955 5401956184 City of Seal Beach 77,106,362 0.0041752 59,133,370 - 0.0042185 1,608,716 0.0035753 1781333436 City of Seaside 89,985,252 0.0048725 68,270,372 - 0.0048703 1,886,328 0.0041923 6923337861 City of Sebastopol 19,274,410 0.0010437 13,886,419 - 0.0009906 572,630 0.0012726 2928642812 City of Selma 26,591,209 0.0014399 20,836,781 - 0.0014865 682,202 0.0015162 5847809130 City of Shafter 11,364,996 0.0006154 11,053,636 - 0.0007886 257,506 0.0005723 6771956383 City of Sierra Madre 18,566,530 0.0010053 13,997,288 - 0.0009986 562,088 0.0012492 3841226254 City of Signal Hill 48,941,020 0.0026501 36,606,602 - 0.0026115 1,408,187 0.0031296 2080245088 City of Solana Beach 27,460,177 0.0014869 20,953,195 - 0.0014948 619,023 0.0013758 5164257272 City of Soledad 10,026,706 0.0005429 7,597,397 - 0.0005420 301,412 0.0006699 6953823005 City of Solvang 550,719 0.0000298 532,201 - 0.0000380 - - 1611242837 City of Sonoma 24,126,481 0.0013064 17,947,805 1,720 0.0012805 281,460 0.0006255 4312622024 City of Sonora 17,547,478 0.0009502 13,021,094 - 0.0009289 597,915 0.0013288 7499696720 City of South Gate 150,161,713 0.0081310 112,579,735 - 0.0080313 3,001,319 0.0066703 7101839796 City of South Lake Tahoe 122,580,371 0.0066375 94,903,191 - 0.0067703 2,058,807 0.0045756 2139696011 City of South Pasadena 78,351,452 0.0042426 60,945,605 - 0.0043478 1,410,492 0.0031348 2741568232 City of St. Helena 13,539,424 0.0007331 9,947,584 - 0.0007097 475,918 0.0010577 1012157360 City of Stanton 16,990,700 0.0009200 12,737,077 - 0.0009087 188,537 0.0004190 2298323828 City of Suisun City 30,295,234 0.0016404 21,978,547 - 0.0015679 888,999 0.0019758 7794007699 City of Susanville 22,964,816 0.0012435 18,326,812 - 0.0013074 397,428 0.0008833 4640795814 City of Sutter Creek 4,935,321 0.0002672 3,779,163 - 0.0002696 103,262 0.0002295 4510212351 City of Taft 16,231,348 0.0008789 12,714,602 - 0.0009070 276,716 0.0006150 3088953028 City of Tehachapi 5,203,628 0.0002818 4,199,070 - 0.0002996 183,504 0.0004078 7326372145 City of Tulare 82,910,762 0.0044895 63,847,589 - 0.0045548 3,077,503 0.0068396




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




1151979302 City of Tulelake 785,774 0.0000425 695,637 - 0.0000496 10,734 0.0000239 4043453740 City of Turlock 109,892,267 0.0059505 85,959,401 - 0.0061323 2,633,387 0.0058526 5687245261 City of Tustin 120,622,231 0.0065315 93,998,268 - 0.0067057 2,710,646 0.0060243 2477026415 City of Ukiah 51,501,853 0.0027887 38,227,357 - 0.0027271 1,403,108 0.0031183 2699451559 City of Union City 177,971,042 0.0096368 144,547,024 - 0.0103118 2,701,688 0.0060044 2827335760 City of Victorville 34,095,008 0.0018462 24,712,635 - 0.0017630 627,842 0.0013954 1913340563 City of Vista 83,862,105 0.0045410 65,500,332 - 0.0046727 1,899,738 0.0042221 2530164919 City of Walnut Creek 151,379,792 0.0081969 115,568,447 - 0.0082445 3,233,574 0.0071865 5371320360 City of Wasco 889,394 0.0000482 461,521 - 0.0000329 34,044 0.0000757 5455336444 City of Waterford 1,649,219 0.0000893 1,631,013 - 0.0001164 - - 2152559898 City of Watsonville 124,783,232 0.0067568 96,189,375 - 0.0068621 2,918,520 0.0064863 1867123167 City of Weed 4,785,020 0.0002591 3,814,446 - 0.0002721 120,389 0.0002676 4259962247 City of West Sacramento 135,679,378 0.0073468 105,174,074 - 0.0075030 3,021,979 0.0067162 5339970252 City of Westminster 218,623,547 0.0118380 165,112,200 - 0.0117790 3,624,374 0.0080550 1850409838 City of Williams 4,788,195 0.0002593 3,896,923 - 0.0002780 141,544 0.0003146 2491525509 City of Willits 9,663,379 0.0005233 6,800,970 - 0.0004852 327,203 0.0007272 3142143032 City of Willows 11,954,878 0.0006473 8,390,313 - 0.0005986 359,448 0.0007989 2492448287 City of Winters 8,393,060 0.0004545 6,397,764 - 0.0004564 284,120 0.0006314 5272649589 City of Woodlake 4,083,323 0.0002211 3,172,629 - 0.0002263 145,749 0.0003239 5698564511 City of Yreka 11,718,379 0.0006345 9,266,200 - 0.0006610 229,118 0.0005092 6515248486 City of Yuba City 121,304,936 0.0065684 94,048,552 - 0.0067093 2,452,361 0.0054503 7127960521 Cloverdale Fire Protection District 2,343,041 0.0001269 1,793,344 - 0.0001279 92,746 0.0002061 2807557017 Coast Life Support District 2,262,668 0.0001225 1,859,584 - 0.0001327 84,305 0.0001874 4558241825 Coastside Fire Protection District 35,700,601 0.0019331 26,740,869 - 0.0019077 411,288 0.0009141 4627108958 Compton Unified School District 21,106,045 0.0011429 12,622,108 - 0.0009004 943,533 0.0020970 3058484502 Contra Costa Community College District 12,236,646 0.0006626 9,746,495 - 0.0006953 354,113 0.0007870 3138183363 Copperopolis Fire Protection District 3,045,741 0.0001649 2,234,031 - 0.0001594 121,686 0.0002704 1453572960 Cordelia Fire Protection District of Solano County 1,691,305 0.0000916 895,996 - 0.0000639 80,462 0.0001788 7653967663 Cottonwood Fire Protection District 1,141,580 0.0000618 1,087,299 - 0.0000776 16,932 0.0000376 6525616833 County of Alpine 13,557,509 0.0007341 10,385,728 - 0.0007409 372,419 0.0008277 4367673667 County of Amador 71,046,424 0.0038470 52,853,349 - 0.0037705 2,335,715 0.0051910 1957548103 County of Calaveras 59,602,802 0.0032274 47,057,206 - 0.0033570 1,363,578 0.0030305 6882588749 County of Colusa 47,021,693 0.0025461 36,733,063 - 0.0026205 1,099,473 0.0024435 2628696052 County of Del Norte 24,280,170 0.0013147 18,128,933 - 0.0012933 631,122 0.0014026 3880586994 County of Glenn 27,716,983 0.0015008 18,199,738 - 0.0012984 729,203 0.0016206




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




1394497480 County of Inyo 50,848,322 0.0027533 39,930,869 - 0.0028486 1,065,032 0.0023670 6494736374 County of Lassen 40,223,307 0.0021780 29,657,944 - 0.0021158 1,206,511 0.0026814 3760897012 County of Mariposa 42,449,043 0.0022985 32,166,460 - 0.0022947 1,527,305 0.0033944 3728589676 County of Modoc 15,180,901 0.0008220 10,835,384 - 0.0007730 511,979 0.0011379 6895684493 County of Mono 64,341,322 0.0034840 49,451,056 - 0.0035278 1,414,648 0.0031440 2830167653 County of Napa 134,376,253 0.0072762 105,061,229 - 0.0074950 3,349,892 0.0074450 1202485018 County of Nevada 84,991,946 0.0046021 62,226,099 - 0.0044392 2,521,010 0.0056028 4847817667 County of Plumas 35,015,882 0.0018960 25,403,713 - 0.0018123 938,119 0.0020849 1750632294 County of San Benito 53,765,761 0.0029113 40,832,091 - 0.0029129 1,998,589 0.0044418 7466485822 County of Sierra 16,043,526 0.0008687 12,785,605 - 0.0009121 374,702 0.0008328 6471587186 County of Trinity 31,622,516 0.0017123 22,050,448 - 0.0015731 1,129,590 0.0025105 6076203632 County of Tuolumne 81,522,952 0.0044143 65,720,553 - 0.0046884 1,541,746 0.0034265 5339108719 Diamond Springs-El Dorado Fire Protection District 20,338,001 0.0011013 15,342,817 - 0.0010945 492,415 0.0010944 1047451387 Dougherty Regional Fire Authority 36,469,974 0.0019748 29,504,237 - 0.0021048 110,832 0.0002463 7703330070 East Bay Regional Park District 66,752,269 0.0036145 52,206,330 - 0.0037244 1,853,986 0.0041204 2779006014 Ebbetts Pass Fire Protection District 11,876,922 0.0006431 9,733,942 - 0.0006944 299,074 0.0006647 4388508673 El Dorado County Fire Protection District 77,786,912 0.0042120 59,183,445 - 0.0042221 2,062,362 0.0045835 7511419152 El Dorado Hills County Water District 59,181,408 0.0032046 46,448,873 1,200,000 0.0033992 1,439,338 0.0031989 2835327913 Estero Municipal Improvement District 116,164,097 0.0062901 82,535,577 - 0.0058880 2,822,782 0.0062735 1920391483 Felton Fire Protection District 1,051,050 0.0000569 850,772 - 0.0000607 35,103 0.0000780 5612530971 Fontana Unified School District 6,125,825 0.0003317 4,789,702 - 0.0003417 264,131 0.0005870 6619373836 Forestville Fire Protection District 3,654,625 0.0001979 2,831,347 - 0.0002020 133,592 0.0002969 4831243809 Fort Bragg Fire Protection Authority 174,090 0.0000094 146,420 - 0.0000104 9,660 0.0000215 1548552160 Fruitridge Fire Protection District 2,141,600 0.0001160 4,702,289 - 0.0003355 - - 7037972648 Garden Valley Fire Protection District 1,863,748 0.0001009 1,390,849 - 0.0000992 104,192 0.0002316 7378951030 Georgetown Fire Protection District 7,394,265 0.0004004 5,606,130 - 0.0003999 201,866 0.0004486 6265415355 Glen Ellen Fire Protection District 1,616,588 0.0000875 1,292,540 - 0.0000922 40,610 0.0000903 6679139754 Glendale Community College District 6,222,623 0.0003369 4,597,021 - 0.0003279 234,626 0.0005214 6612306990 Gold Ridge Fire Protection District 3,907,941 0.0002116 3,133,904 - 0.0002236 152,699 0.0003394 6057998290 Greenfield Fire Protection District 505,460 0.0000274 410,814 - 0.0000293 42,332 0.0000941 4899312259 Groveland Community Services District 1,757,301 0.0000952 1,362,912 - 0.0000972 20,196 0.0000449 5522873241 Hacienda La Puente Unified School District 2,632,234 0.0001425 1,975,406 - 0.0001409 140,791 0.0003129 5155815164 Hamilton Branch Fire Protection District 558,531 0.0000302 398,314 - 0.0000284 18,108 0.0000402 4792920320 Happy Valley Fire District 623,694 0.0000338 515,815 - 0.0000368 26,068 0.0000579 5659616041 Herald Fire Protection District 384,328 0.0000208 305,934 - 0.0000218 9,048 0.0000201




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




7848142223 Hesperia Fire Protection District 27,256,252 0.0014759 20,620,397 - 0.0014710 291,930 0.0006488 4173412805 Higgins Area Fire Protection District 3,802,569 0.0002059 3,071,800 - 0.0002191 119,094 0.0002647 5696253163 Housing Authority of the City of Los Angeles 24,741,185 0.0013397 17,370,861 - 0.0012392 619,840 0.0013776 7096640856 Humboldt Bay Fire Joint Powers Authority 57,015,453 0.0030873 40,923,964 - 0.0029195 1,737,241 0.0038609 6560338384 Idyllwild Fire Protection District 9,244,716 0.0005006 6,996,477 - 0.0004991 211,109 0.0004692 1929220653 Inverness Public Utility District 490,214 0.0000265 401,671 - 0.0000287 8,936 0.0000199 5696250480 Janesville Fire Protection District 118,851 0.0000064 120,736 - 0.0000086 - - 2157141901 Kelseyville Fire Protection District 10,230,814 0.0005540 7,406,899 - 0.0005284 299,570 0.0006658 7381511111 Kensington Community Services District 12,506,997 0.0006772 9,447,142 - 0.0006740 368,558 0.0008191 3852809272 Kentfield Fire Protection District 21,034,410 0.0011390 16,549,772 277,493 0.0012004 656,216 0.0014584 3198931021 Kenwood Fire Protection District 792,686 0.0000429 625,166 - 0.0000446 17,710 0.0000394 7570023491 Lake County Fire Protection District 9,767,862 0.0005289 7,411,639 - 0.0005287 336,753 0.0007484 4842278015 Lake Valley Fire Protection District 30,065,942 0.0016280 24,013,615 - 0.0017131 650,605 0.0014459 3507895593 Lakeport County Fire Protection District 6,326,137 0.0003425 5,085,756 - 0.0003628 157,892 0.0003509 5882947791 Lakeside Fire Protection District 81,013,226 0.0043867 61,218,397 - 0.0043673 1,455,108 0.0032339 1134055402 Linda Fire Protection District 5,607,459 0.0003036 4,508,834 134,236 0.0003312 166,792 0.0003707 6398340204 Linden-Peters Rural County Fire Protection District 7,665,471 0.0004151 5,944,491 - 0.0004241 198,458 0.0004411 2998382675 Little Lake Fire Protection District 1,158,960 0.0000628 1,132,765 - 0.0000808 21,871 0.0000486 1187598551 Loomis Fire Protection District 1,192,657 0.0000646 683,423 - 0.0000488 94,637 0.0002103 7874022252 Los Angeles Community College District 16,149,083 0.0008744 11,981,492 - 0.0008547 184,696 0.0004105 4662975925 Los Osos Community Services District 1,609,577 0.0000872 1,328,697 - 0.0000948 8,323 0.0000185 4455680287 Mammoth Lakes Fire District 8,092,500 0.0004382 6,505,431 - 0.0004641 196,167 0.0004360 7926564424 Marin Community College District 3,694,943 0.0002001 2,741,213 - 0.0001956 149,005 0.0003312 3122134566 Marinwood Community Services District 10,858,111 0.0005879 8,012,190 - 0.0005716 318,708 0.0007083 5483989497 McCloud Community Services District 4,377 0.0000002 - - - 216 0.0000005 4197922266 Meeks Bay Fire Protection District 6,105,789 0.0003306 4,965,147 - 0.0003542 96,897 0.0002153 4441199077 Menlo Park Fire Protection District 177,104,202 0.0095898 145,342,716 - 0.0103686 3,034,489 0.0067440 4129706773 Mojave Air and Space Port 1,462,716 0.0000792 1,021,577 - 0.0000729 50,183 0.0001115 1577762632 Mokelumne Rural Fire District 1,940,853 0.0001051 1,567,313 - 0.0001118 60,356 0.0001341 1337420437 Montecito Fire Protection District 68,756,089 0.0037230 54,986,776 - 0.0039227 1,273,758 0.0028309 6176819203 Monterey County Regional Fire Protection District 57,583,391 0.0031180 45,742,483 - 0.0032632 1,432,656 0.0031840 7470214037 Monterey Peninsula Airport District 21,200,094 0.0011479 16,258,017 - 0.0011598 294,509 0.0006545 1422571435 Montezuma Fire Protection District 4,211,706 0.0002281 2,959,647 - 0.0002111 133,039 0.0002957 6108410315 Murrieta Fire Protection District 35,876,590 0.0019426 27,546,448 - 0.0019651 1,438,246 0.0031964 4197810656 Natomas Fire Protection District 907,695 0.0000491 2,239,665 - 0.0001598 - -




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




3907335935 Nevada County Consolidated Fire District 17,720,168 0.0009595 13,953,350 - 0.0009954 550,938 0.0012244 7593734122 North County Fire Protection District of Monterey County 39,627,296 0.0021457 31,439,526 - 0.0022429 779,549 0.0017325 3891469960 North County Fire Protection District of San Diego County 74,955,408 0.0040587 59,040,409 - 0.0042119 2,055,184 0.0045676 4839581566 North Tahoe Fire Protection District 46,133,721 0.0024981 34,317,013 - 0.0024481 1,619,780 0.0035999 2842502387 Northshore Fire Protection District 6,937,494 0.0003757 5,335,081 - 0.0003806 275,623 0.0006126 5186979610 Northstar Community Services District 11,128,374 0.0006026 8,771,172 - 0.0006257 403,835 0.0008975 5574427332 Oakdale Rural Fire Protection District 2,242,784 0.0001214 1,802,707 - 0.0001286 13,956 0.0000310 3818887468 Oakland City Housing Authority 12,346,979 0.0006686 12,004,629 - 0.0008564 453,117 0.0010070 5353402695 Oakland Unified School District 5,688,297 0.0003080 4,560,889 - 0.0003254 185,018 0.0004112 7544014130 Oceano Community Services District 233,324 0.0000126 161,824 - 0.0000115 4,369 0.0000097 4312308788 Ophir Hill Fire Protection District 875,203 0.0000474 741,853 - 0.0000529 36,478 0.0000811 4650866932 Pajaro Valley Fire Protection Agency 4,667,428 0.0002527 4,498,095 - 0.0003209 - - 6861822346 Pasadena Unified School District 1,509,173 0.0000817 1,014,382 - 0.0000724 43,452 0.0000966 5699861278 Peardale Chicago Park Fire Protection District 576,999 0.0000312 475,852 - 0.0000339 19,568 0.0000435 3170400540 Peninsula Fire Protection District 3,130,198 0.0001695 2,440,745 - 0.0001741 143,364 0.0003186 5198152062 Penn Valley Fire Protection District 2,767,896 0.0001499 2,349,120 - 0.0001676 104,604 0.0002325 4447709248 Placer Hills Fire Protection District 2,556,457 0.0001384 2,021,844 - 0.0001442 122,557 0.0002724 1586750882 Port San Luis Harbor District 2,776,499 0.0001503 2,207,716 - 0.0001575 79,430 0.0001765 2608987262 Ramona Municipal Water District 8,165,687 0.0004422 10,763,363 - 0.0007678 - - 7143683034 Rancho Adobe Fire Protection District 14,773,936 0.0008000 11,715,882 - 0.0008358 364,586 0.0008103 5357330985 Rancho Cucamonga Fire Protection District 112,235,885 0.0060774 87,164,448 - 0.0062182 2,929,793 0.0065113 5688868574 Rancho Santa Fe Fire Protection District 50,400,623 0.0027291 40,808,466 1,500,000 0.0030182 1,208,935 0.0026868 1650109779 Rescue Fire Protection District 6,521,442 0.0003531 5,137,187 - 0.0003665 184,920 0.0004110 7281039142 Rincon Del Diablo Municipal Water District 1,218,850 0.0000660 1,215,570 - 0.0000867 - - 6899367485 Rincon Valley Fire Protection District 22,974,190 0.0012440 18,319,122 - 0.0013069 478,135 0.0010626 4521367135 Ross Valley Fire Department 43,397,516 0.0023499 34,580,993 - 0.0024670 956,311 0.0021254 4070863161 Rubidoux Community Services District 4,518,732 0.0002447 3,486,514 - 0.0002487 14,514 0.0000323 2328456279 Running Springs Water District 9,665,124 0.0005233 7,142,750 - 0.0005096 320,039 0.0007113 2493202767 Russian River Fire Protection District 6,109,941 0.0003308 4,786,060 - 0.0003414 179,234 0.0003983 4535665634 Salida Fire Protection District 4,155,824 0.0002250 3,182,885 - 0.0002271 98,728 0.0002194 6184821600 Salton Community Services District 12,754 0.0000007 393,851 - 0.0000281 3,023 0.0000067 5330303052 Samoa Peninsula Fire Protection District 1,854,192 0.0001004 966,413 - 0.0000689 64,934 0.0001443 3254572850 San Bernardino City Unified School District 11,844,448 0.0006414 8,907,825 - 0.0006355 735,153 0.0016338 7354575882 San Diego Unified School District 42,920,025 0.0023240 32,260,579 - 0.0023014 1,757,852 0.0039068 5837182027 San Francisco City and County Housing Authority 1,846,698 0.0001000 1,427,421 - 0.0001018 17,834 0.0000396




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




6781022096 San Joaquin Delta Community College District 5,395,226 0.0002921 3,740,159 - 0.0002668 303,214 0.0006739 7933348531 San Miguel Consolidated Fire Protection District 113,130,853 0.0061258 87,846,535 - 0.0062669 943,018 0.0020958 6211398979 Santa Ana Unified School District 10,143,767 0.0005493 8,043,700 - 0.0005738 528,145 0.0011738 3334143281 Santa Monica Community College District 13,917,993 0.0007536 11,101,032 - 0.0007919 303,211 0.0006739 4027652040 Scotts Valley Fire Protection District 33,840,323 0.0018324 26,630,860 - 0.0018998 710,603 0.0015793 5959907437 Shasta Lake Fire Protection District 4,443,893 0.0002406 3,447,801 - 0.0002460 115,747 0.0002572 3655967024 South Placer Fire District 37,276,059 0.0020184 33,073,123 - 0.0023594 633,775 0.0014085 5533681281 Squaw Valley Public Service District 10,244,397 0.0005547 8,074,810 - 0.0005760 325,659 0.0007238 7552831011 Stallion Springs Community Services District 1,710,555 0.0000926 1,429,790 - 0.0001020 43,148 0.0000959 7135413843 Stanislaus Consolidated Fire Protection District 40,039,787 0.0021681 31,311,745 - 0.0022338 1,388,193 0.0030852 3547333131 Stockton Unified School District 5,986,600 0.0003242 3,929,367 - 0.0002803 479,709 0.0010661 1421267865 Suisun Fire Protection District 383,359 0.0000208 290,516 - 0.0000207 17,434 0.0000387 7665861129 Templeton Community Services District 1,277,989 0.0000692 1,090,200 - 0.0000778 35,918 0.0000798 1196474792 Tiburon Fire Protection District 33,541,954 0.0018162 27,685,205 587,208 0.0020169 655,255 0.0014563 1382390535 Town of Atherton 36,962,771 0.0020015 28,329,457 - 0.0020210 792,471 0.0017612 1705206551 Town of Colma 23,890,535 0.0012936 18,072,513 - 0.0012893 751,482 0.0016701 2137393809 Town of Corte Madera 31,579,517 0.0017100 23,809,982 - 0.0016986 1,086,414 0.0024145 1473815265 Town of Fairfax 17,473,495 0.0009462 12,815,296 - 0.0009142 554,434 0.0012322 5749284855 Town of Hillsborough 43,738,727 0.0023684 33,623,353 - 0.0023987 985,715 0.0021907 4589482285 Town of Los Gatos 75,151,140 0.0040693 58,768,743 - 0.0041925 1,586,448 0.0035258 5069684255 Town of Mammoth Lakes 21,986,725 0.0011905 16,099,206 - 0.0011485 567,543 0.0012613 6510195742 Town of Moraga 9,543,712 0.0005168 7,571,367 - 0.0005401 244,994 0.0005445 6689176895 Town of Paradise 48,085,861 0.0026038 35,961,157 - 0.0025654 727,215 0.0016162 2755764312 Town of Ross 16,013,473 0.0008671 12,682,806 830,000 0.0009640 263,629 0.0005859 1958078508 Town of San Anselmo 23,454,079 0.0012700 17,417,392 - 0.0012425 319,283 0.0007096 3517485078 Town of Tiburon 14,818,554 0.0008024 11,793,994 100,000 0.0008485 292,927 0.0006510 3652384086 Town of Truckee 12,106,203 0.0006555 9,769,383 - 0.0006969 496,633 0.0011037 7867198604 Tracy Rural County Fire Protection District 13,601,784 0.0007365 9,936,948 - 0.0007089 218,980 0.0004867 2978731273 Truckee Fire Protection District 32,127,998 0.0017397 26,230,059 - 0.0018712 996,018 0.0022136 1158094577 Tuolumne Fire District 239,150 0.0000129 181,060 - 0.0000129 17,034 0.0000379 7293678271 Twain Harte Community Services District 1,067,060 0.0000578 983,303 - 0.0000701 54,826 0.0001218 1940849885 Twentynine Palms Water District 2,964,446 0.0001605 2,413,437 437,062 0.0002034 82,774 0.0001840 5624071851 Twin Rivers Unified School District 8,811,831 0.0004771 7,253,404 - 0.0005175 455,078 0.0010114 2115371185 Ukiah Valley Fire District 4,610,732 0.0002497 3,689,760 - 0.0002632 101,152 0.0002248 6485135423 Vacaville Fire Protection District 2,193,771 0.0001188 1,777,664 - 0.0001268 46,147 0.0001026




Liability

Employer Allocation

Factor 1, 6


Assets

2015-2016Additional

Payments 2

Employer Allocation

Factor 3, 6

2015-2016 Employer

Contributions 4

Employer Allocation

Factor 5, 6



Allocation Basis




2790850876 Ventura Port District 3,411,282 0.0001847 2,912,230 - 0.0002078 96,830 0.0002152 7186647253 West Almanor Community Services District 635,212 0.0000344 501,949 - 0.0000358 16,138 0.0000359 2279941741 West Valley-Mission Community College District 7,534,712 0.0004080 5,822,206 - 0.0004154 242,144 0.0005382 2821806133 Westwood Community Services District 1,157,670 0.0000627 889,878 - 0.0000635 16,894 0.0000375 1002910848 Windsor Fire Protection District 6,588,660 0.0003568 5,478,816 - 0.0003909 275,474 0.0006122 7608198670 Winters Fire Protection District 3,008,382 0.0001629 2,240,095 - 0.0001598 41,716 0.0000927 7745156819 Woodbridge Rural County Fire Protection District 16,914,890 0.0009159 12,945,108 - 0.0009235 481,009 0.0010690 1537743900 Woodlake Fire District 605,235 0.0000328 508,774 268 0.0000363 19,669 0.0000437 4352055512 Woodside Fire Protection District 73,224,069 0.0039649 57,228,980 - 0.0040827 1,701,826 0.0037822 5895295256 Yuba Community College District 780,752 0.0000423 658,358 - 0.0000470 42,913 0.0000954

Total for Safety Risk Pool 18,467,890,896$ 1.0000000 13,992,023,980$ 25,541,175$ 1.0000000 449,952,494$ 1.0000000

6 The figures presented in this column have been converted to the employer's allocation factor and do not represent the employer's allocation in a percentage format. For example, .09582% has been converted to .0009582 in the Employer Allocation Factor column.

1 Actuarial Accrued Liability (AAL) employer allocation factor should be used to calculate an employer's proportion of the total pension liability.

2 Additional payments represent payments toward the unfunded actuarial accrued liability made by the employers during the measurement period and are added to the June 30, 2015 Market Value of Assets (MVA) to determine the MVA employer allocation factor.

3 MVA employer allocation factor should be used to calculate an employer's proportion of the fiduciary net position.

4 Certain employers with AAL and MVA may have zero contributions if the employer did not make any legally required contributions in fiscal year 2015/2016 based on the actuarial funding valuation report as of June 30, 2013, because the employer had no active members and the employer was in a surplus position (i.e. MVA exceed AAL as of the June 30, 2013 funding valuation).

5 Contributions employer allocation factor should be used to calculate an employer's proportion of the deferred outflows of resources, deferred inflows of resources, and pension expense.


Total Pension Liability

Fiduciary Net Position

Net Pension Liability

Differences Between

Expected and Actual

ExperienceChanges of

Assumptions

Net Difference Between Projected

and Actual Investment Earnings on Pension Plan Investments

Total Deferred Outflows of Resources Excluding

Employer-Specific Amounts (*)

Differences Between

Expected and Actual

ExperienceChanges of

Assumptions

Total Deferred Inflows of Resources Excluding

Employer-Specific Amounts (*)

Pension Expense

Miscellaneous Risk Pool 14,397,353,530$ 10,923,476,287$ $ 3,473,877,243 12,119,599$ -$ $ 596,781,896 $ 608,901,495 (2,776,943)$ (114,662,816)$ $ (117,439,759) 396,802,310$

Safety Risk Pool 18,961,274,094 13,782,056,004 5,179,218,090 - - 759,517,103 759,517,103 (35,456,911) (154,594,825) (190,051,736) 550,873,982

Plan Total $ 33,358,627,624 $ 24,705,532,291 $ 8,653,095,333 $ 12,119,599 $ - $ 1,356,298,999 $ 1,368,418,598 $ (38,233,854) $ (269,257,641) $ (307,491,495) $ 947,676,292

(*) Changes in proportion and differences between employer contributions and proportionate share of contributions, which are employer-specific amounts as defined in paragraphs 54 and 55 of GASB Statement No. 68, Accounting and Financial Reporting for Pensions , are excluded from this schedule.

Deferred Outflows of Resources Deferred Inflows of Resources

California Public Employees' Retirement System

Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan

Schedule of Collective Pension Amounts


The accompanying notes are an integral part of this schedule.

47


Notes to the Schedules of Employer Allocations and Collective Pension Amounts Miscellaneous and Safety Risk Pools


48

Note 1 - Plan Description

The Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (the Plan or PERF C) is administered by the California Public Employees’ Retirement System (CalPERS). PERF C consists of a miscellaneous risk pool and a safety risk pool, which are comprised of individual employer miscellaneous and safety rate plans, respectively. Individual employers may sponsor more than one miscellaneous and safety rate plan. Each individual employer rate plan generally has less than 100 active members. The employer participates in one cost-sharing multiple-employer defined benefit pension plan regardless of the number of rate plans the employer sponsors in each risk pool.

PERF C was established to provide retirement, death and disability benefits to public agencies’ rate plans with generally less than 100 active members. The benefit provisions for PERF C employees are established by statute. A full description regarding number of employees covered, benefit provisions, assumptions (for funding, but not accounting purposes), and membership information for the respective rate plan is listed in the respective rate plan’s June 30, 2015 Annual Valuation Report (funding valuation). Details of the benefits provided can be obtained in Appendix B of the funding valuation report. This report and CalPERS’ audited financial statements are publicly available reports that can be found on CalPERS’ website at https://www.calpers.ca.gov/docs/forms-publications.

Note 2 - Summary of Significant Accounting Policies

Basis of Presentation and Basis of Accounting Employers participating in the Plan are required to report pension information in their financial statements in accordance with Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions. The Schedules of Employer Allocations of the miscellaneous and safety risk pools and Schedule of Collective Pension Amounts (the Schedules) provide employers with certain required information for financial reporting related to CalPERS pensions.

The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles as applicable to governmental organizations. In doing so, CalPERS adheres to the reporting requirements established by GASB.

Allocation of Pension Amounts to Individual Employers CalPERS has prepared separate GASB 68 Accounting Valuation Reports for the miscellaneous risk pool and the safety risk pool. The Schedules of Employer Allocations provide allocation factors by employer for rate plans within the miscellaneous and safety risk pools based on the following allocation methodology:

The Schedules of Employer Allocations include three ratios:

1) Actuarial Accrued Liability – Determined based on the Actuarial Accrued Liability from the mostrecent Actuarial Valuation Report as of June 30, 2015 used for funding purposes.

2) Market Value of Assets – Determined based on the sum of the Market Value of Assets (MVA) fromthe most recent Actuarial Valuation Report as of June 30, 2015 used for funding purposes plussupplemental payments made by employers during the current measurement period to reduce theirunfunded actuarial accrued liabilities.

https://www.calpers.ca.gov/docs/forms-publications/




49

Note 2 - Summary of Significant Accounting Policies (Continued)

Allocation of Pension Amounts to Individual Employers (Continued) 3) Contributions – Determined based on the legally or statutorily required employer contributions for

the fiscal year ended June 30, 2016, including reported contribution adjustments and suspended payroll information. Legally or statutorily required employer contributions were determined by multiplying the employer’s contribution rate by the annual benefit compensation (payroll) for the fiscal year and excluding payments for benefit improvements known as Golden Handshakes, which CalPERS considers to be separately financed employer-specific liabilities.

The employers’ proportionate share percentages of the miscellaneous and safety risk pools were first determined at the rate plan level. The employer’s total proportion of the respective miscellaneous and safety risk pools reflects the sum of the proportions of the respective miscellaneous and safety rate plans.

When applying the allocation methodology to the collective miscellaneous or safety risk pool pension amounts, employers should determine proportionate shares using the employer allocation factors as follows:

1) Total Pension Liability (TPL) – Allocate based on the employer’s share of the Actuarial AccruedLiability.

2) Fiduciary Net Position (FNP) – Allocate based on the employer’s share of the Market Value ofAssets.

3) Net Pension Liability (NPL) – After completing the above calculations, subtract (or deduct) FNPfrom TPL to calculate the employer’s NPL.

4) Deferred Outflows of Resources, Deferred Inflows of Resources, and Pension Expense – Allocatebased on the employer’s share of Contributions.

An employer’s proportionate share of pension amounts for PERF C equals the sum of the employer’s proportionate shares of pension amounts for the respective miscellaneous and safety risk pools.

The total legally required employer contributions reported in the Schedules of Employer Allocations do not agree to the total employer contributions reported in CalPERS’ Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2016 primarily due to the following differences:

Contributions reported in the CAFR include payroll adjustments submitted by employers, whichcould pertain to prior fiscal years. Only legally required contributions related to the fiscal year endedJune 30, 2016 are reported in the Schedules of Employer Allocations.

Contributions reported in the CAFR reflect payroll submitted by employers through a cut-off dateapproximately one month after the fiscal year-end. The amounts reported in the Schedules ofEmployer Allocations reflect legally required contributions for the fiscal year ended June 30, 2016,regardless of when the contributions are received.

Contributions reported in the CAFR include employer-specific amounts, such as additionalpayments made by employers toward their unfunded accrued liabilities. Those amounts are notconsidered legally required contributions and are not reported in the Schedules of EmployerAllocations.




50

Note 2 - Summary of Significant Accounting Policies (Continued)

Use of Estimates in the Preparation of Financial Schedules The preparation of the Schedules in conformity with U.S generally accepted accounting principles requires management to make significant estimates and assumptions that affect the reported amounts during the reporting period. Actual results could differ from those estimates.

Note 3 - Actuarial Methods and Assumptions

Actuarial Methods and Assumptions Used to Determine Total Pension Liability The components of the employers’ net pension liability related to PERF C as of June 30, 2016 are as follows (dollars expressed in thousands):

Total pension liability $33,358,628

Less: Plan fiduciary net position 24,705,532

Net pension liability of employers $ 8,653,096

For the measurement period ended June 30, 2016 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2015 total pension liability determined in the June 30, 2015 actuarial accounting valuation. The June 30, 2016 total pension liability was based on the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal in accordance with the requirements of GASB Statement No. 68

Actuarial Assumptions Discount Rate 7.65% Inflation 2.75% Salary Increases Varies by Entry Age and Service Mortality Rate Table1 Derived using CalPERS’ Membership Data for all Funds Post Retirement Benefit Increase

Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.75% thereafter

1 The mortality table used was developed based on CalPERS-specific data. The table includes 20 years of mortalityimprovements using Society of Actuaries Scale BB. For more details on this table, please refer to the April 2014 experience study report (based on CalPERS demographic data from 1997 to 2011) available online at https://www.calpers.ca.gov/docs/forms-publications/calpers-experience-study-2014.pdf.

All other actuarial assumptions used in the June 30, 2015 valuation were based on the results of an actuarial experience study for the period from 1997 to 2011, including updates to salary increase, mortality and retirement rates. Further details of the Experience Study can be found on CalPERS’ website.

https://www.calpers.ca.gov/docs/forms-publications/calpers-experience-study-2014.pdf




51

Note 3 - Actuarial Methods and Assumptions (Continued) Changes of Assumptions There were no changes of assumptions during the measurement period ended June 30, 2016. Deferred inflows of resources for changes of assumptions presented in the Schedule of Collective Pension Amounts represents the unamortized portion of the changes of assumptions related to prior measurement periods. Discount Rate The discount rate used to measure the total pension liability was 7.65 percent. To determine whether the municipal bond rate should be used in the calculation of the discount rate for public agency plans (including PERF C), the amortization and smoothing periods recently adopted by the Board were used. For the Plan, the crossover test was performed for a miscellaneous agent rate plan and a safety agent rate plan selected as being more at risk of failing the crossover test and resulting in a discount rate that would be different from the long-term expected rate of return on pension investments. Based on the testing of the rate plans, the tests revealed the assets would not run out. Therefore the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability for PERF C. The crossover test results are presented in a detailed report called “GASB Crossover Testing Report” that can be obtained on CalPERS’ website under the GASB 68 section. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund (Public Employees’ Retirement Fund) cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The long-term expected real rates of return by asset class can be found in CalPERS’ Comprehensive Annual Financial Report for the fiscal year ended June 30, 2016.

Amortization of Deferred Outflows and Deferred Inflows of Resources The Net Difference Between Projected and Actual Investment Earnings on Pension Plan Investments is amortized over a five-year period on a straight-line basis. One-fifth is recognized in pension expense during the measurement period, and the remaining Net Difference Between Projected and Actual Investment Earnings on Pension Plan Investments is amortized over the remaining amortization periods. The Net Difference Between Projected and Actual Investment Earnings on Pension Plan Investments in the Schedule of Collective Pension Amounts represents the unamortized balance relating to the current measurement period and the prior measurement periods on a net basis. Note 3 - Actuarial Methods and Assumptions (Continued)




52

Amortization of Deferred Outflows and Deferred Inflows of Resources (Continued) Deferred outflows of resources and deferred inflows of resources relating to Differences Between Expected and Actual Experience and Changes of Assumptions should be amortized over the Expected Average Remaining Service Lifetime (EARSL) of members provided with pensions through the Plan determined as of the beginning of the related measurement period. The EARSL for PERF C for the June 30, 2016 measurement date is 3.7 years, which was obtained by dividing the total service years of 475,689 (the sum of remaining service lifetimes of all active employees) by 127,009 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other thanreceiving a cash refund.

The Schedule of Collective Pension Amounts does not reflect employer-specific amounts such as changes in proportion, differences between actual employer contributions and employers’ proportionate shares of contributions, and employer contributions to PERF C subsequent to the measurement date as defined in GASB Statement No. 68 paragraphs 54, 55, and 57. Appropriate treatment of such amounts is the responsibility of the employers.

Note 4 - Additional Financial and Actuarial Information

Additional financial and actuarial information required for GASB Statement No. 68 disclosures is located in CalPERS’ CAFR for the fiscal year ended June 30, 2016, and the CalPERS’ GASB 68 Accounting Valuation Reports for the public agency miscellaneous and safety risk pools, which can be found on CalPERS’ website at https://www.calpers.ca.gov/docs/forms-publications/gasb-68.

https://www.calpers.ca.gov/docs/forms-publications/

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