KENTUCKY STATE UNIVERSITY

Required Supplementary Information

Schedule of Kentucky State University's (KSU) Proportionate Share of the Net Pension Liability

Kentucky Employees Retirement System (amounts in thousands)

2015

KSU's proportion of the net pension liability $ 28,555

KSU's proportionate share of the net pension liability 0.32%

KSU's covered-employee payroll $ 5,261

KSU's proportionate share of the net pension liability as a share of its covered employee payroll 542.60%

Plan fiduciary net position as a percentage of total pension liability 22.32%

Schedule of Kentucky State University's Contribution Kentucky Employees Retirement System (amounts in thousands)

2015
Contractually required contribution$1,953
Contributions in relation to the contractually required contribution1,953
Contribution deficiency (excess)-
KSU covered-employee payroll5,263
Contributions as a percentage of covered-employee payroll38.77%

Schedule of Kentucky State University's (KSU) Proportionate Share of the Net Pension Liability

Kentucky Teachers' Retirement System (amounts in thousands)

2015

KSU's proportion of the net pension liability $ 64,987

KSU's proportionate share of the net pension liability 0.30%

State's proportionate share of the collective net pension liability $ 7,374

KSU's covered-employee payroll 2,017

KSU's proportionate share of the net pension liability as a share of its covered employee payroll 322.22%

Plan fiduciary net position as a percentage of total pension liability 45.59%