KENTUCKY STATE UNIVERSITY

SCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY KENTUCKY EMPLOYEES' RETIREMENT SYSTEM JUNE 30, 2022 (AMOUNTS IN THOUSANDS)

Nonhazardous

Nonhazardous

2022 2021 2020 2019 2018 2017 2016 2015

Proportion of the net pension liability $ 32,282 $ 45,185 $ 42,075 $ 30,999 $ 32,618 $ 29,146 $ 29,408 $ 28,555

Proportionate share of the net pension liability 0.24% 0.32% 0.30% 0.23% 0.24% 0.26% 0.29% 0.32%

Covered payroll $ 4,015 $ 4,548 $ 4,358 $ 3,583 $ 3,888 $ 4,321 $ 5,390 $ 5,453

Proportionate share of the net pension liability as a share of its covered payroll 804.04% 993.51% 965.47% 865.17% 838.94% 674.52% 545.60% 523.66%

Plan fiduciary net position as a percentage of total pension liability 18.48% 14.01% 13.66% 12.84% 13.30% 14.80% 18.83% 22.32%

Hazardous

Proportion of the net pension liability/(asset) $ 454 $ 340 $ 393 $ 939 $ 237

Proportionate share of the net pension liability 0.11% 0.06% 0.07% 0.19% 0.05%

Covered payroll $ 179 $ 106 $ 114 $ 309 $ 79

Proportionate share of the net pension liability as a share of its covered payroll 253.82% 320.75% 344.74% 303.88% 300.00%

Plan fiduciary net position as a percentage of total 66.03% 55.18% 55.49% 56.10% 54.80%

2022 2021 2020 2019 2018

89.