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-hazardous | 2018 |
|---|---|
| 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 payroll | 8.40% |
64.