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% | |
Note: These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10-years of information is available.
66.