KENTUCKY STATE UNIVERSITY SCHEDULE OF THE UNIVERSITY'S (KSU) PROPORTIONATE SHARE OF THE NET OPEB LIABILITY KENTUCKY EMPLOYEES RETIREMENT SYSTEM June 30, 2018 (Amounts in thousands)
Non-hazardous 2018
KSU's proportion of the net OPEB liability $ 6,178
KSU's proportionate share of the net OPEB liability 0.24%
KSU's covered payroll $ 3,888
KSU's proportionate share of the net OPEB liability as a share of its covered payroll 158.90%
Plan fiduciary net position as a percentage of total pension liability 24.40%
Hazardous 2018
KSU's proportion of the net OPEB liability $ 3
KSU's proportionate share of the net OPEB liability 0.05%
KSU's covered payroll $ 79
KSU's proportionate share of the net OPEB liability as a share of its covered payroll 3.80%
Plan fiduciary net position as a percentage of total pension liability 98.80%
Note: This table represents data that is one year in arrears.
SCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS KENTUCKY EMPLOYEES RETIREMENT SYSTEM June 30, 2018 (Amounts in thousands)
Non-hazardous2018
Contractually required contribution$ 301
Contributions in relation to the contractually required contribution$ 301
Contribution deficiency (excess)$ -
KSU covered payroll$ 3,583
Contributions as a percentage of covered payroll8.40%
64.