KENTUCKY STATE UNIVERSITY
SCHEDULE OF THE UNIVERSITY'S (KSU)
PROPORTIONATE SHARE OF THE NET OPEB LIABILITY
KENTUCKY TEACHERS' RETIREMENT SYSTEM
June 30, 2018
(Amounts in thousands)
2018
KSU's proportion of the net OPEB liability $ 5,880
KSU's proportionate share of the net OPEB liability 0.24%
KSU's covered payroll $ 17,779
KSU's proportionate share of the net OPEB liability as a share of its covered employee payroll 33.07%
Plan fiduciary net position as a percentage of total pension liability 21.18%
Note: This table represents data that is one year in arrears.
SCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS
KENTUCKY TEACHERS' RETIREMENT SYSTEM
June 30, 2018
(Amounts in thousands)
| 2018 |
|---|
| Contractually required contribution | $ | 287 |
|---|
| Contributions in relation to the contractually required contribution | $ | 287 |
|---|
| Contribution deficiency (excess) | $ | - |
|---|
| KSU covered payroll | $ | 19,083 |
|---|
| Contributions as a percentage of covered payroll | | 1.50% |
|---|
66.