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Page 1: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System
Page 2: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan Deferred Outflows for Contributions Subsequent to the

June 30, 2016, Measurement Date by Employer Fiscal Year Ended June 30, 2017

TABLE OF CONTENTS

INDEPENDENT AUDITOR’S REPORT .................................................................................................... 2

FRS Pension Plan Deferred Outflows for Contributions Subsequent to the Measurement Date ...... 4 HIS Program Deferred Outflows for Contributions Subsequent to the Measurement Date ............. 26

Page 3: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

AUDITOR GENERAL

STATE OF FLORIDA

Claude Denson Pepper Building, Suite G74 111 West Madison Street

Tallahassee, Florida 32399-1450

The President of the Senate, the Speaker of the House of Representatives, and the Legislative Auditing Committee

INDEPENDENT AUDITOR’S REPORT

We have examined management’s assertion that the accompanying schedules of deferred

outflows for contributions subsequent to the June 30, 2016, measurement date by employer of

the Florida Retirement System Pension Plan defined benefit plan and the Retiree Health

Insurance Subsidy Program defined benefit plan, collectively referred to as the System Pension

Plans, as of and for the fiscal year ended June 30, 2017, are presented in accordance with

applicable Governmental Accounting Standards Board (GASB) statements and applicable

provisions of State law. System Pension Plans management is responsible for the assertion.

Our responsibility is to express an opinion on the schedules based on our examination.

Our examination was conducted in accordance with attestation standards established by the

American Institute of Certified Public Accountants and the standards applicable to attestation

engagements contained in Government Auditing Standards issued by the Comptroller General of

the United States. Those standards require that we plan and perform the examination to obtain

reasonable assurance about whether the schedules of deferred outflows for contributions

subsequent to the June 30, 2016, measurement date by employer are presented, in all material

respects, in accordance with applicable GASB statements and applicable provisions of State law.

An examination involves performing procedures to obtain evidence about the schedules of

deferred outflows for contributions subsequent to the June 30, 2016, measurement date by

employer. The nature, timing, and extent of the procedures selected depend on our judgment,

including an assessment of the risks of material misstatement of the schedules of deferred

outflows for contributions subsequent to the June 30, 2016, measurement date by employer,

whether due to fraud or error. We believe that the evidence we obtained is sufficient and

appropriate to provide a reasonable basis for our opinion.

In our opinion, the schedules referred to above, present, in all material respects, the deferred

outflows for contributions subsequent to the June 30, 2016, measurement date by employer in

accordance with applicable GASB statements and applicable provisions of State law.

Phone: (850) 412-2722 Fax: (850) 488-6975

Sherrill F. Norman, CPA Auditor General

Page 4: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

In accordance with Government Auditing Standards, we are required to report all deficiencies that

are considered to be significant deficiencies or material weaknesses1 in internal control; fraud and

noncompliance with provisions of laws or regulations that have a material effect on the System

Pension Plans compliance with applicable requirements; abuse that has a material effect on the

System Pension Plans compliance with applicable requirements; and any other instances that

warrant the attention of those charged with governance. We performed our examination to

express an opinion on the schedules and not for the purpose of expressing an opinion on the

System Pension Plans related internal control over compliance with applicable requirements or

on compliance and other matters; accordingly, we express no such opinion. Because of its limited

purpose, our examination would not necessarily identify all deficiencies in internal control that

might be significant deficiencies or material weaknesses. Given these limitations, during our

examination we did not identify any deficiencies that we considered to be material weaknesses.

However, material weaknesses may exist that have not been identified. In addition, our

examination disclosed no instances of noncompliance or other matters that are required to be

reported under Government Auditing Standards.

This report is intended solely for the information and use of System Pension Plans management

and employers participating in the System Pension Plans and their auditors and is not intended

to be and should not be used by anyone other than these specified parties. However, pursuant

to Section 11.45(4)(c), Florida Statutes, this report is a public record and its distribution is not

limited.

Respectfully submitted,

Sherrill F. Norman, CPA Tallahassee, Florida August 31, 2017

Audit Report No. 2018-014

1 A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that material noncompliance will not be prevented, or detected and corrected on a timely basis.

Page 5: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

1100 STATE OF FLORIDA 457,949,958$ 2135 JAC- FLORIDA CLERKS OF COURTS OPERATIONS CORP 04910 UNIVERSITY OF FLORIDA 39,948,3414915 FLORIDA POLYTECHNIC UNIVERSITY 741,7754920 FLORIDA STATE UNIVERSITY 18,696,9254930 FLORIDA A & M UNIVERSITY 5,486,5774940 UNIVERSITY OF CENTRAL FLORIDA 15,533,9634950 UNIVERSITY OF SOUTH FLORIDA 20,177,6264955 NEW COLLEGE 765,7934960 FLORIDA ATLANTIC UNIVERSITY 7,952,3814970 UNIVERSITY OF WEST FLORIDA 3,798,7324980 FLORIDA INTERNATIONAL UNIVERSITY 15,160,4334990 UNIVERSITY OF NORTH FLORIDA 4,546,5904995 FLORIDA GULF COAST UNIVERSITY 3,737,809

11001 ALACHUA CO CLERK OF CIRCUIT COURT 446,48011003 ALACHUA CO BD OF CO COMMISSIONERS 4,658,30411004 ALACHUA CO PROPERTY APPRAISER 293,99611005 ALACHUA CO TAX COLLECTOR 325,98111006 ALACHUA CO SHERIFF'S OFFICE 5,792,77811007 ALACHUA CO SCHOOL BOARD 8,693,67411100 CITY OF ALACHUA 521,16711101 CITY OF HIGH SPRINGS 270,23511102 CITY OF NEWBERRY 309,68811103 CITY OF GAINESVILLE 70,15811104 ALACHUA COUNTY LIBRARY DISTRICT 275,80411116 CITY OF ARCHER 21,52411300 CARING & SHARING LEARNING SCHOOL 42,83511301 GENESIS PREPARATORY SCHOOL OF GAINESVILLE, INC 9,78611302 SIATECH GAINESVILLE 22,12811304 SWEETWATER BRANCH ACADEMY 011305 MICANOPY MIDDLE SCHOOL INC 16,25911306 SWEETWATER BRANCH ACADEMY ELEMENTARY SCHOOL 011307 ALACHUA MYCROSCHOOL OF INTEGRATED ACADEMICS & TECH 37,59911700 SANTA FE COLLEGE 2,335,74012001 BAKER CO CLERK OF CIRCUIT COURT 62,67712003 BAKER CO BD OF CO COMMISSIONERS 299,05212004 BAKER CO PROPERTY APPRAISER 60,21112005 BAKER CO TAX COLLECTOR 69,20012006 BAKER CO SHERIFF'S DEPT 910,64312007 BAKER CO SCHOOL BOARD 1,491,43812011 BAKER CO SUPERVISOR OF ELECTIONS 27,34412100 CITY OF MACCLENNY 189,86212102 NEW RIVER SOLID WASTE ASSOCIATION 59,27412103 MACCLENNY HOUSING AUTHORITY 012104 TOWN OF GLEN ST MARY 6,10413001 BAY CO CLERK OF CIRCUIT COURT 333,35513003 BAY CO BD OF CO COMMISSIONERS 2,621,95213004 BAY CO PROPERTY APPRAISER 195,973

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

13005 BAY CO TAX COLLECTOR 179,63113006 BAY CO SHERIFF'S DEPT 3,177,64813007 BAY CO SCHOOL BOARD 7,231,65613009 BEACH MOSQUITO CONTROL DIST 43,87113011 BAY COUNTY SUPERVISOR OF ELECTIONS 75,68413100 CITY OF PANAMA CITY 134,54313101 PANAMA CITY PORT AUTH 16,63813102 CITY OF SPRINGFIELD 307,26513103 CITY OF PARKER 134,94213105 CITY OF MEXICO BEACH 137,95413107 CITY OF CALLAWAY 247,40713300 CHAUTAUQUA LEARN AND SERVICE CHARTER SCHOOL 13,31913302 BAY HAVEN CHARTER ACADEMY ELEMENTARY SCHOOL 196,15613303 BAY HAVEN CHARTER ACADEMY MIDDLE SCHOOL 68,00113305 NORTH BAY HAVEN CHARTER ELEMENTARY SCHOOL 158,67213306 NORTH BAY HAVEN CHARTER MIDDLE SCHOOL 76,52313307 NORTH BAY HAVEN CHARTER CAREER SCHOOL 89,62513308 UNIVERSITY ACADEMY INC. 96,54313309 RISING LEADER ACADEMY, INC. 20,02213310 PALM BAY PREPARATORY ACADEMY 43,79813311 CENTRAL HIGH SCHOOL 8,49513700 GULF COAST STATE COLLEGE 952,98514001 BRADFORD CO CLERK OF CIRCUIT COURT 72,60514003 BRADFORD CO BD OF CO COMMISSIONERS 563,83714004 BRADFORD CO PROPERTY APPRAISER 56,50514005 BRADFORD CO TAX COLLECTOR 71,08914006 BRADFORD CO SHERIFF'S DEPT 455,66714007 BRADFORD CO SCHOOL BOARD 1,058,27715001 BREVARD CO CLERK OF CIRCUIT CT 761,46615003 BREVARD CO BD OF CO COMMISSIONERS 9,873,07615004 BREVARD CO PROPERTY APPRAISER 425,20815005 BREVARD CO TAX COLLECTOR 491,92015006 BREVARD CO SHERIFF'S OFFICE 9,632,77715007 BREVARD CO SCHOOL BOARD 21,632,79815033 CANAVERAL PORT AUTH 29,01815061 MELBOURNE-TILLMAN WATER CONTROL DIS 63,16515100 CITY OF MELBOURNE 2,065,78715101 CITY OF INDIAN HARBOUR BEACH 130,22515102 TITUSVILLE-COCOA AIRPORT AUTH 84,37915103 TOWN OF MALABAR 68,15315104 MERRITT ISLAND PUBLIC LIBRARY TAX DIST 1,06515105 SEBASTIAN INLET TAX DISTRICT 37,62115110 TOWN OF MELBOURNE BEACH 13,69115111 CITY OF WEST MELBOURNE 200,39015112 CITY OF PALM BAY 16,15815113 CITY OF COCOA 855,72415114 SPACE COAST TRANSPORTATION PLANNING ORGANIZATION 32,45815115 INDIAN RIVER LAGOON COUNCIL 13,139

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Page 7: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

15700 EASTERN FLORIDA STATE COLLEGE 2,694,00016003 BROWARD CO BD OF CO COMMISSIONERS 20,265,90516004 BROWARD CO PROPERTY APPRAISER 977,84116006 BROWARD CO SHERIFF'S DEPT 64,186,03816007 BROWARD CO SCHOOL BOARD 75,742,59916011 BROWARD CO SUPERVISOR OF ELECTIONS 284,80216018 HILLSBORO INLET DISTRICT 28,39016027 CENTRAL BROWARD WATER CONTROL DISTRICT 69,71016054 OLD PLANTATION WATER CONTROL DIST 29,39616080 BROWARD CO CLERK OF CIRCUIT COURT 1,705,71816100 TOWN OF HILLSBORO BEACH 292,25316101 TOWN OF LAUDERDALE BY THE SEA 211,03616102 CITY OF MARGATE 5,176,71816103 BROWARD CO HOUSING AUTH 412,81916104 CITY OF LAUDERDALE LAKES 45,50716107 SOUTH FL REG PLANNING COUNCIL 76,26916109 SOUTH FLORIDA REGIONAL TRANSPORTATION AUTHORITY 613,77416110 S BROWARD DRAINAGE DIST 84,13616112 NORTH BROWARD HOSPITAL DIST 125,85216113 MEMORIAL HEALTHCARE DIST 2,94716114 CITY OF DEERFIELD BEACH 58,14216115 CHILDREN'S SERVICES COUNCIL OF BROWARD COUNTY 340,17316116 CITY OF COCONUT CREEK 2,859,79816117 CITY OF HOLLYWOOD 70,67516118 CITY OF WESTON 20,01816119 CITY OF MIRAMAR 115,23416120 PLANTATION ACRES IMPROVEMENT DISTRICT 13,26516121 CITY OF NORTH LAUDERDALE 617,13616122 CITY OF POMPANO BEACH 21,20216123 CITY OF WEST PARK 68,30816124 CITY OF DANIA BEACH 381,66816125 CITY OF WILTON MANORS 850,02116126 TOWN OF PEMBROKE PARK 232,50416127 CITY OF OAKLAND PARK 408,32016128 BROWARD METROPOLITAN PLANNING ORGANIZATION 142,30116129 CITY OF COOPER CITY 166,86716130 NORTH SPRINGS IMPROVEMENT DISTRICT 243,84616300 CENTRAL CHARTER SCHOOL 228,67316302 FT LAUD 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 95,23116309 CITY OF PEMBROKE PINES FSU CHARTER SCHOOL 130,97116310 CITY OF PEMBROKE PINES CHARTER ELEMENTARY SCHOOL 353,46516311 CITY OF PEMBROKE PINES CHARTER MIDDLE SCHOOL 238,65016312 CITY OF PEMBROKE PINES CHARTER HIGH SCHOOL 312,82516316 DAVIE 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 38,23616317 RIVERLAND 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 23,08616318 TAMARAC 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 62,32816319 TAMARAC 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 2,49716320 DAVIE 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 2,743

6

Page 8: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

16321 FT LAUD 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 3,92216322 RIVERLAND 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 2,40716700 BROWARD COLLEGE 4,905,63917001 CALHOUN CO CLERK OF CIRCUIT COURT 71,75517003 CALHOUN CO BD OF CO COMMISSIONERS 168,82317004 CALHOUN CO PROPERTY APPRAISER 32,65817005 CALHOUN CO TAX COLLECTOR 46,41117006 CALHOUN CO SHERIFF'S DEPT 187,54417007 CALHOUN CO SCHOOL BOARD 804,77917011 CALHOUN CO SUPERVISOR OF ELECTIONS 28,49117039 APALACHEE REGIONAL PLANNING COUNCIL 28,47317100 CITY OF BLOUNTSTOWN 172,38017101 TOWN OF ALTHA 12,87418001 CHARLOTTE CO CLERK OF CIRCUIT COURT 358,32218003 CHARLOTTE CO BD OF CO COMMISSIONERS 5,872,33018004 CHARLOTTE CO PROPERTY APPRAISER 241,53318005 CHARLOTTE CO TAX COLLECTOR 288,79918006 CHARLOTTE CO SHERIFF'S DEPT 5,035,58518007 CHARLOTTE CO SCHOOL BOARD 4,599,45118062 CHARLOTTE COUNTY AIRPORT AUTHORITY 161,74018102 CITY OF PUNTA GORDA 14,38019001 CITRUS CO CLERK OF CIRCUIT COURT 293,60019003 CITRUS CO BD OF CO COMMISSIONERS 1,278,65219004 CITRUS CO PROPERTY APPRAISER 157,13819005 CITRUS CO TAX COLLECTOR 162,65719006 CITRUS CO SHERIFF'S DEPT 3,327,13419007 CITRUS CO SCHOOL BOARD 5,122,91419009 CITRUS CO MOSQUITO CONTROL DIST 62,18819016 CITRUS COUNTY HOSPITAL BOARD 7,33319100 CITY OF INVERNESS 204,36519101 HOMOSASSA SPECIAL WATER DIST 39,26719102 CITY OF CRYSTAL RIVER 127,21419300 CITRUS MYCROSCHOOL OF INTEGRATED ACADEMICS&TECHNOL 12,73220001 CLAY CO CLERK OF CIRCUIT COURT 331,06520003 CLAY CO BD OF CO COMMISSIONERS 2,817,29920004 CLAY CO PROPERTY APPRAISER 135,94720005 CLAY CO TAX COLLECTOR 161,05120006 CLAY CO SHERIFF'S DEPT 4,232,36320007 CLAY CO SCHOOL BOARD 10,449,45220011 CLAY COUNTY SUPV OF ELECTIONS 90,95920100 CITY OF GREEN COVE SPRINGS 191,22020105 CLAY CO UTILITY AUTH 12420106 FIRST COAST WORKFORCE DEVELOPMENT CONSORT 326,46521001 COLLIER CO CLERK OF CIRCUIT COURT 589,73121003 COLLIER CO BD OF CO COMMISSIONERS 7,927,12321004 COLLIER CO PROPERTY APPRAISER 319,82021005 COLLIER CO TAX COLLECTOR 501,76721006 COLLIER CO SHERIFF'S OFFICE 11,314,196

7

Page 9: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

21007 COLLIER CO SCHOOL BOARD 15,022,61121009 COLLIER MOSQUITO CONTROL DIST 153,64821011 COLLIER CO SUPERVISOR OF ELECTIONS 87,96421100 NORTH COLLIER FIRE CONTROL & RESCUE 1,010,13021101 CITY OF MARCO ISLAND 97,20921102 EAST NAPLES FIRE CONTROL & RESCUE DIST 021103 GOLDEN GATE FIRE CONTROL & RESCUE D 021104 BIG CORKSCREW ISLAND FIRE & RESCUE 021105 IMMOKALEE FIRE CONTROL DISTRICT 299,99721106 COLLIER SOIL AND WATER CONSERVATION DISTRICT 5,12721107 GREATER NAPLES FIRE RESCUE DISTRICT 1,571,66421300 MARCO ISLAND CHARTER MIDDLE SCHOOL 97,98521305 MARCO ISLAND ACADEMY 64,25822001 COLUMBIA CO CLERK OF CIRCUIT COURT 131,60122003 COLUMBIA CO BD OF CO COMMISSIONERS 1,125,58622004 COLUMBIA CO PROPERTY APPRAISER 110,44622005 COLUMBIA CO TAX COLLECTOR 108,27422006 COLUMBIA CO SHERIFF'S OFFICE 1,100,00422007 COLUMBIA CO SCHOOL BOARD 2,925,49322011 COLUMBIA CO SUPERVISOR OF ELECTIONS 55,12822016 LAKE SHORE HOSPITAL AUTHORITY 16,42322101 CITY OF LAKE CITY 274,24022311 SHINING STAR ACADEMY OF THE ARTS 022700 FLORIDA GATEWAY COLLEGE 668,66723003 MIAMI-DADE COUNTY 202,228,02723007 MIAMI-DADE CO SCHOOL BOARD 104,791,06823016 PUBLIC HEALTH TRUST - JACKSON MEMORIAL HOSPITAL 8,135,13323101 VILLAGE OF EL PORTAL 86,29523102 CITY OF OPA LOCKA 673,42523104 VILLAGE OF BISCAYNE PARK 132,28223105 CITY OF WEST MIAMI 433,78023106 HOUSING AUTH OF THE CITY OF MIAMI BEACH 85,41223108 CITY OF SUNNY ISLES BEACH 1,508,45323111 MIAMI-DADE COUNTY EXPRESSWAY AUTH 373,61323116 DADE COUNTY INDUSTRIAL DEVEL AUTHOR 61,70823117 CITY OF NORTH MIAMI 355,37523118 CITY OF NORTH MIAMI BEACH 6,99323119 TOWN OF MIAMI LAKES 178,65123120 CITY OF MIAMI GARDENS 4,224,15723121 THE CHILDREN'S TRUST 404,40123122 CITY OF NORTH BAY VILLAGE 620,67123123 TOWN OF CUTLER BAY 242,61523124 CITY OF DORAL 1,680,71323125 CITY OF FLORIDA CITY 608,95423126 VILLAGE OF PINECREST 834,97423127 CITY OF CORAL GABLES 86,13423133 MIAMI-DADE HOUSING FINANCE AUTHORITY 66,25023300 SIATECH MIAMI-DADE 0

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

23301 CORAL REEF MONTESSORI CHARTER SCHOOL 97,99823700 MIAMI DADE COLLEGE 10,315,14024001 DESOTO CO CLERK OF CIRCUIT COURT 65,95724003 DESOTO CO BD OF CO COMMISSIONERS 770,31224004 DESOTO CO PROPERTY APPRAISER 47,41324005 DESOTO CO TAX COLLECTOR 66,48424006 DESOTO CO SHERIFF'S DEPT 799,36724007 DESOTO CO SCHOOL BOARD 1,471,54124011 DESOTO CO SUPERVISOR OF ELECTIONS 43,89824062 JOSHUA WATER CONTROL DIST 16,69225001 DIXIE CO CLERK OF CIRCUIT COURT 71,51625003 DIXIE CO BD OF CO COMMISSIONERS 398,94425004 DIXIE CO PROPERTY APPRAISER 73,27625005 DIXIE CO TAX COLLECTOR 53,93225006 DIXIE CO SHERIFF'S DEPT 388,32225007 DIXIE CO SCHOOL BOARD 731,88725011 DIXIE CO SUPERVISOR OF ELECTIONS 40,64425100 TOWN OF CROSS CITY 68,48925103 SUWANNEE WATER AND SEWER DISTRICT 12,93225104 THREE RIVERS REGIONAL LIBRARY SYSTEM 8,22125363 KINDER CUB SCHOOL, INC. 17,73226003 CITY OF JACKSONVILLE 712,38026007 DUVAL CO SCHOOL BOARD 31,459,68126039 NORTHEAST FL REGIONAL COUNCIL 35,14026102 JACKSONVILLE PORT AUTHORITY 974,32626103 JACKSONVILLE AVIATION AUTHORITY 1,573,67926104 NORTH FLORIDA TRANSPORTATION PLANNING ORGANIZATION 14,71126300 SIATECH JACKSONVILLE 14,98826301 RIVER CITY SCIENCE ACADEMY 129,28526362 RIVER CITY SCIENCE ACADEMY ELEMENTARY 68,44126363 DUVAL MYCROSCHOOL OF INTEGRATED ACADEMIC & TECH 26,23726364 RIVER CITY SCIENCE ACADEMY INNOVATION 84,07926365 RIVER CITY SCIENCE ACADEMY AT MANDARIN 33,45226700 FLORIDA STATE COLLEGE AT JACKSONVILLE 3,810,59326902 JACKSONVILLE TRANSPORTATION AUTH 883,63027003 ESCAMBIA CO BD OF CO COMMISSIONERS 8,618,62327004 ESCAMBIA CO PROPERTY APPRAISER 290,06527005 ESCAMBIA CO TAX COLLECTOR 320,96827006 ESCAMBIA CO SHERIFF'S DEPT 4,648,42727007 ESCAMBIA CO SCHOOL BOARD 12,355,51027010 ESCAMBIA CO CLERK OF CIRCUIT COURT 526,83527039 WEST FL REGIONAL PLANNING COUNCIL 78,14827041 SANTA ROSA ISLAND AUTH 47,14427059 EMERALD COAST UTILITIES AUTHORITY 2,125,45727060 ESCAMBIA CO HOUSING FINANCE AUTH 24,01327070 ESCAMBIA COUNTY HEALTH FACILITIES AUTHORITY 13,20427100 CITY OF PENSACOLA 1,178,85327300 PENSACOLA BEACH ELEMENTARY CHARTER SCHOOL, INC 25,443

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

27301 BYRNEVILLE ELEMENTARY SCHOOL, INC 31,38627700 PENSACOLA STATE COLLEGE 1,585,01928001 FLAGLER CO CLERK OF CIRCUIT COURT 256,30728003 FLAGLER CO BD OF CO COMMISSIONERS 1,858,08328004 FLAGLER CO PROPERTY APPRAISER 160,28128005 FLAGLER CO TAX COLLECTOR 170,88328006 FLAGLER CO SHERIFF'S DEPT 2,265,95628007 FLAGLER CO SCHOOL BOARD 3,886,03628009 EAST FLAGLER MOSQUITO CONTROL DIST 31,50128011 FLAGLER CO SUPERVISOR OF ELECTIONS 57,01028088 FLAGLER CO HOUSING AUTH 30,36028100 CITY OF PALM COAST 256,27928101 CITY OF BUNNELL 149,34829001 FRANKLIN CO CLERK OF CIRCUIT COURT 61,67029003 FRANKLIN CO BD OF CO COMM 206,05229004 FRANKLIN CO PROPERTY APPRAISER 61,38429005 FRANKLIN CO TAX COLLECTOR 60,47329006 FRANKLIN CO SHERIFF'S DEPT 480,74029007 FRANKLIN CO SCHOOL BOARD 391,70929011 FRANKLIN CO SUPERVISOR OF ELECTIONS 37,94829100 CITY OF APALACHICOLA 126,18929101 CITY OF CARRABELLE 86,34829102 EASTPOINT WATER AND SEWER DIST 18,55729104 APALACHICOLA HOUSING AUTHORITY 5,45430001 GADSDEN CO CLERK OF THE CIRCUIT CT 186,85230003 GADSDEN CO BD OF CO COMMISSIONERS 796,87630005 GADSDEN CO TAX COLLECTOR 70,59430006 GADSDEN CO SHERIFF'S DEPT 574,78630007 GADSDEN CO SCHOOL BOARD 1,807,97630100 TOWN OF HAVANA 162,16030101 CITY OF CHATTAHOOCHEE 121,84830102 NORTHWEST FL WATER MANAGEMENT DIST 378,71130103 TOWN OF GREENSBORO 13,41330104 CITY OF GRETNA 81,43230105 CITY OF MIDWAY 47,35831001 GILCHRIST CO CLERK OF CIRCUIT COURT 76,63131003 GILCHRIST CO BD OF CO COMMISSIONERS 305,54531004 GILCHRIST CO PROPERTY APPRAISER 59,89031005 GILCHRIST CO TAX COLLECTOR 31,42731006 GILCHRIST CO SHERIFF'S DEPT 344,66631007 GILCHRIST CO SCHOOL BOARD 1,007,72731011 GILCHRIST CO SUPERVISOR OF ELECTION 44,03631100 CITY OF TRENTON 59,54132001 GLADES CO CLERK OF THE CIRCUIT COUR 64,26632003 GLADES CO BD OF CO COMMISSIONERS 293,46132004 GLADES CO PROPERTY APPRAISER 60,79132005 GLADES COUNTY TAX COLLECTOR 23,55332006 GLADES CO SHERIFF'S DEPT 738,993

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Page 12: Cost-Sharing Multiple Employer Defined Benefit Pension … ·  · 2017-11-05Employer / Agency Number Employer / Agency Name Fiscal Year Ending June 30, 2017 Florida Retirement System

Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

32007 GLADES CO SCHOOL BOARD 497,83432100 CITY OF MOORE HAVEN 49,59432101 MOORE HAVEN MOSQUITO CONTROL DISTRICT 1,07432300 PEMAYETV EMAHAKV, INC 250,89233001 GULF CO CLERK OF CIRCUIT COURT 64,43433003 GULF CO BD OF CO COMMISSIONERS 541,51933004 GULF CO PROPERTY APPRAISER 52,30833005 GULF CO TAX COLLECTOR 24,31433006 GULF COUNTY SHERIFF'S DEPT 251,18733007 GULF CO SCHOOL BOARD 735,91833011 GULF CO SUPERVISOR OF ELECTIONS 41,07433100 CITY OF PORT ST JOE 178,79133103 PORT ST JOE PORT AUTHORITY 034001 HAMILTON CO CLERK OF CIRCUIT COURT 84,19234003 HAMILTON CO BD OF CO COMMISSIONERS 273,79934004 HAMILTON CO PROPERTY APPRAISER 28,01334005 HAMILTON CO TAX COLLECTOR 49,23334006 HAMILTON CO SHERIFF'S DEPT 329,76734007 HAMILTON CO SCHOOL BOARD 602,33334011 HAMILTON CO SUPERVISOR OF ELECTIONS 22,26534100 CITY OF JASPER 150,24735001 HARDEE CO CLERK OF CIRCUIT COURT 90,70335003 HARDEE CO BD OF CO COMMISSIONERS 765,32835004 HARDEE CO PROPERTY APPRAISER 56,42335005 HARDEE CO TAX COLLECTOR 67,61335006 HARDEE CO SHERIFF'S DEPT 756,03335007 HARDEE CO SCHOOL BOARD 1,547,14235011 HARDEE CO SUPERVISOR OF ELECTIONS 37,81736003 HENDRY CO BD OF CO COMMISSIONERS 752,93736004 HENDRY CO PROPERTY APPRAISER 86,16036005 HENDRY CO TAX COLLECTOR 80,14036006 HENDRY CO SHERIFF'S DEPT 993,46636007 HENDRY CO SCHOOL BOARD 2,174,64436011 HENDRY CO SUPERVISOR OF ELECTIONS 49,38736016 HENDRY REGIONAL MEDICAL CENTER 21,51336100 CITY OF LABELLE 81,80936101 PORT LABELLE COMMUNITY DEVELOPMENT DISTRICT 6,50236102 BARRON WATER CONTROL DISTRICT 23,81836103 CITY OF CLEWISTON 156,61436104 CENTRAL CO WATER CONTROL DIST 19,71736107 HENDRY SOIL AND WATER CONSERVATION DISTRICT 56437001 HERNANDO COUNTY CLERK OF CIRCUIT COURT 294,26537003 HERNANDO COUNTY BOARD OF COUNTY COMMISSIONERS 4,885,71937004 HERNANDO COUNTY PROPERTY APPRAISER 190,36537005 HERNANDO CO TAX COLLECTOR 203,20237006 HERNANDO CO SHERIFF'S DEPT 3,918,33437007 HERNANDO CO SCHOOL BOARD 6,162,87037011 HERNANDO CO SUPERVISOR OF ELECTIONS 61,199

11

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

37056 SW FL WATER MANAGEMENT DIST 2,105,36437100 CITY OF BROOKSVILLE 214,43337101 HERNANDO CO HOUSING AUTH 10,27138001 HIGHLANDS CO CLERK OF CIRCUIT COURT 304,83338003 HIGHLANDS CO BD OF CO COMMISSIONERS 1,520,03838004 HIGHLANDS CO PROPERTY APPRAISER 164,78338005 HIGHLANDS CO TAX COLLECTOR 173,76938006 HIGHLANDS CO SHERIFF'S DEPT 2,667,24338007 HIGHLANDS CO SCHOOL BOARD 3,285,87138011 HIGHLANDS CO SUPERVISOR OF ELECTION 64,39738100 CITY OF AVON PARK 59,77038101 TOWN OF LAKE PLACID 161,46238102 CITY OF SEBRING 383,27238103 SEBRING AIRPORT AUTH 37,93638104 HIGHLANDS CO INDUSTRIAL DEV AUTH 3338116 HIGHLANDS SOIL & WATER CONSERVATION DISTRICT 9,04438700 SOUTH FLORIDA STATE COLLEGE 811,33739001 HILLSBOROUGH CO CLERK OF CIRCUIT CO 1,969,76339003 HILLSBOROUGH CO BD OF CO COMMISSIONERS 28,166,91439004 HILLSBOROUGH CO PROPERTY APPRAISER 642,81139005 HILLSBOROUGH CO TAX COLLECTOR 1,007,96339006 HILLSBOROUGH CO SHERIFF'S DEPT 32,108,91739007 HILLSBOROUGH CO SCHOOL BOARD 64,184,11539037 HILLSBOROUGH CO AVIATION AUTH 3,081,47939038 TAMPA PORT AUTH 915,80439039 TAMPA-HILLSBOROUGH CO EXPWAY AUTH 241,25039041 HILLSBOROUGH AREA REGIONAL TRANSIT 2,308,51339100 CITY OF TEMPLE TERRACE 71,34739102 TAMPA SPORTS AUTH 275,48339104 HILLSBOROUGH CO PUBLIC TRANSPORTATI 25,21739108 CHILDREN'S BOARD OF HILLSBOROUGH CO 149,88939109 TAMPA BAY ESTUARY PROGRAM 36,92839110 HILLSBOROUGH COUNTY CIVIL SERVICE BOARD 57,32539111 HILLSBOROUGH COUNTY CITY-COUNTY PLANNING COMM 341,48039700 HILLSBOROUGH COMMUNITY COLLEGE 3,339,76440001 HOLMES CO CLERK OF CIRCUIT COURT 79,20740003 HOLMES CO BD OF CO COMMISSIONERS 322,64440004 HOLMES CO PROPERTY APPRAISER 42,58140005 HOLMES CO TAX COLLECTOR 58,37340006 HOLMES CO SHERIFF'S DEPT 259,43440007 HOLMES CO SCHOOL BOARD 1,204,83940103 HOLMES COUNTY HOUSING AUTHORITY 3,67041001 INDIAN RIVER CO CLERK OF CIRCUIT CO 272,37341003 INDIAN RIVER CO BD OF CO COMMISSION 4,866,95141004 INDIAN RIVER CO PROPERTY APPRAISER 178,53741005 INDIAN RIVER CO TAX COLLECTOR 180,56241006 INDIAN RIVER CO SHERIFF'S DEPT 3,500,399

12

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

41007 INDIAN RIVER CO SCHOOL BOARD 5,065,82841009 INDIAN RIVER MOSQUITO CONTROL DIST 111,18441011 INDIAN RIVER CO SUPERVISOR ELECTION 70,17541018 FELLSMERE WATER CONTROL DIST 20,94741050 INDIAN RIVER FARMS WATER CONTROL DI 49,96241065 ST JOHNS WATER CONTROL DIST 29,81742001 JACKSON CO CLERK OF CIRCUIT COURT 104,64342003 JACKSON CO BD OF CO COMMISSIONERS 989,30542004 JACKSON CO PROPERTY APPRAISER 62,89642005 JACKSON CO TAX COLLECTOR 69,89842006 JACKSON CO SHERIFF'S DEPT 437,82642007 JACKSON CO SCHOOL BOARD 2,280,82042016 JACKSON HOSPITAL 195,40242088 NW FL REGIONAL HOUSING AUTH 46,49442100 TOWN OF SNEADS 68,77742101 CITY OF GRACEVILLE 107,26942102 TOWN OF GRAND RIDGE 21,78142103 TOWN OF ALFORD 4,92642104 CITY OF MARIANNA 180,54242105 MARIANNA HEALTH & REHABILITATION CENTER 374,33242700 CHIPOLA COLLEGE 563,23943001 JEFFERSON CO CLERK OF CIRCUIT CT 331,46843004 JEFFERSON CO PROPERTY APPRAISER 53,61743005 JEFFERSON CO TAX COLLECTOR 20,24443006 JEFFERSON CO SHERIFF'S DEPT 323,18143007 JEFFERSON CO SCHOOL BOARD 322,73243011 JEFFERSON CO SUPERVISOR OF ELECTION 40,94343100 CITY OF MONTICELLO 54,08044003 LAFAYETTE CO BD OF CO COMMISSIONERS 168,88644004 LAFAYETTE CO PROPERTY APPRAISER 42,66844005 LAFAYETTE CO TAX COLLECTOR 40,26744006 LAFAYETTE CO SHERIFF'S DEPT 105,91544007 LAFAYETTE CO SCHOOL BOARD 442,64944011 LAFAYETTE CO SUPERVISER OF ELECTION 38,88944100 TOWN OF MAYO 39,19745001 LAKE CO CLERK OF COURTS 528,12145003 LAKE COUNTY BOARD OF COUNTY COMMISSIONERS 4,024,14445004 LAKE CO PROPERTY APPRAISER 203,52945005 LAKE CO TAX COLLECTOR 271,80345006 LAKE CO SHERIFF'S DEPT 5,656,42045007 LAKE CO SCHOOL BOARD 12,357,14045011 LAKE CO SUPERVISOR OF ELECTIONS 81,72445023 LAKE COUNTY WATER AUTHORITY 55,701

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

45100 CITY OF EUSTIS 55,10845101 CITY OF UMATILLA 67,45845103 TOWN OF ASTATULA 54,80945104 CITY OF MINNEOLA 205,12845105 CITY OF TAVARES 463,32145106 TOWN OF MONTVERDE 9,63545113 CITY OF FRUITLAND PARK 144,24245700 LAKE SUMTER STATE COLLEGE 727,43046001 LEE CO CLERK OF CIRCUIT COURT 950,77046003 LEE CO BD OF CO COMMISSIONERS 12,063,73646004 LEE CO PROPERTY APPRAISER 365,14146005 LEE CO TAX COLLECTOR 714,13946006 LEE CO SHERIFF'S DEPT 13,070,00846007 LEE CO SCHOOL BOARD 24,667,58646009 LEE CO MOSQUITO CONTROL DIST 380,28346011 LEE CO SUPERVISOR OF ELECTIONS 175,60746046 LEE CO HYACINTH CONTROL DIST 46,86846099 FT MYERS BEACH MOSQUITO CONTROL 9,75046100 SANIBEL FIRE CONTROL DIST 440,38146101 SW FL REGIONAL PLANNING COUNCIL 36,02546102 NORTH FORT MYERS FIRE CONTROL DIST 591,19046103 SOUTH TRAIL FIRE & RESCUE SERVICE DISTRICT 1,216,15246104 TICE FIRE & RESCUE DIST 350,77346105 FT MYERS BEACH LIBRARY DIST 37,00646106 FT MYERS BEACH FIRE CONTROL DIST 783,94546107 IONA MCGREGOR FIRE PROTECTION AND RESCUE SVC 1,519,71946108 LEHIGH ACRES MUNICIPAL SERVICES IMPROVEMENT DISTRI 101,42946109 LEHIGH ACRES FIRE CONTROL & RESCUE 1,241,00146110 CAPTIVA FIRE CONTROL DIST 158,46646111 FT MYERS SHORES FIRE DEPT 243,60146112 SAN CARLOS FIRE PROT & RESCUE SERVI 249,58146113 ALVA FIRE AND RESCUE SERVICE DIST 56,19946114 PUBLIC RISK MANAGEMENT OF FLORIDA 88,38846116 CITY OF BONITA SPRINGS 240,37546117 MATLACHA-PINE FIRE DISTRICT 319,40246118 BONITA SPRINGS FIRE CONTROL AND RESCUE DISTRICT 8,90746120 BAYSHORE FIRE PROTECTION AND RESCUE SERVICE DIST 187,55646177 LEE COUNTY METROPOLITAN PLANNING ORGANIZATION 33,14246300 CAPE CORAL CHARTER SCHOOL AUTHORITY 578,93946301 GOODWILL ACADEMIES OF SOUTHWEST FL, INC 19,76946700 FLORIDA SOUTHWESTERN STATE COLLEGE 1,926,48847001 LEON CO CLERK OF THE CIRCUIT COURT 434,54947003 LEON CO BD OF CO COMMISSIONERS 3,281,721

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

47004 LEON CO PROPERTY APPRAISER 315,53647005 LEON CO TAX COLLECTOR 245,89647006 LEON CO SHERIFF'S DEPT 6,051,93047007 LEON CO SCHOOL BOARD 10,278,39447011 LEON COUNTY SUPERVISOR OF ELECTIONS 193,73947090 FLORIDA BOARD OF BAR EXAMINERS 144,65547102 TALLAHASSEE HOUSING AUTH 143,53347103 LEON CO RESEARCH & DEVELOPMENT AUTH 5,62747104 FL CLERKS OF COURT OPERATIONS CORP 48,39047105 TALLAHASSEE-LEON CO CIVIC CENTER 047106 FL COMMISSION ON COMMUNITY SERVICE - VOLUNTEER FL 64,77947107 CITY OF TALLAHASSEE CDA 33,20247300 C.K.STEELE-LEROY COLLINS CHART MID 047301 SCHOOL OF ARTS AND SCIENCES FOUNDATION INC 132,44647302 TALLAHASSEE SCHOOL OF MATH AND SCIENCE 58,90747603 THOMAS SPILIOTIS 047610 FAUSTINO RODRIGUEZ 047626 WILLIAM PERRET 92847641 DEBORAH L MALMBERG 047700 TALLAHASSEE COMMUNITY COLLEGE 2,368,38448001 LEVY CO CLERK OF CIRCUIT COURT 108,21948003 LEVY CO BD OF CO COMMISSIONERS 889,22848004 LEVY CO PROPERTY APPRAISER 87,22048005 LEVY CO TAX COLLECTOR 91,97248006 LEVY CO SHERIFF'S DEPT 990,73548007 LEVY CO SCHOOL BOARD 1,730,67248011 LEVY CO SUPERVISOR OF ELECTIONS 45,99548088 NORTH CENTRAL FLORIDA REGIONAL HOUSING AUTHORITY 13,80448100 CITY OF CHIEFLAND 171,63148101 TOWN OF YANKEETOWN 6,56948102 CITY OF FANNING SPRINGS 23,07248103 TOWN OF INGLIS 14,00048104 CITY OF CEDAR KEY 31,42948182 CITY OF WILLISTON 31,25548300 WHISPERING WINDS CHARTER SCHOOL 24,59949001 LIBERTY CO CLERK OF CIRCUIT COURT 67,37249003 LIBERTY COUNTY BOARD OF COMMISSIONERS 159,32149004 LIBERTY CO PROPERTY APPRAISER 38,59749005 LIBERTY CO TAX COLLECTOR 54,01249006 LIBERTY CO SHERIFF'S DEPT 166,68449007 LIBERTY CO SCHOOL BOARD 525,04849011 LIBERTY CO SUPERVISOR OF ELECTIONS 45,32149100 CITY OF BRISTOL 41,523

15

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

50001 MADISON CO CLERK OF CIRCUIT COURT 57,29450003 MADISON CO BD OF CO COMMISSIONERS 270,99450004 MADISON CO PROPERTY APPRAISER 71,26050005 MADISON CO TAX COLLECTOR 58,62350006 MADISON CO SHERIFF'S OFFICE 489,12350007 MADISON CO SCHOOL BOARD 809,29750011 MADISON CO SUPERVISOR OF ELECTIONS 41,00750100 TOWN OF GREENVILLE 12,48850103 AUCILLA AREA SOLID WASTE ADMIN 17,12550300 JAMES MADISON PREPARATORY HIGH SCHOOL 34,05650301 MADISON CREATIVE ARTS ACADEMY, INC. 40,17450700 NORTH FL COMMUNITY COLLEGE 319,12151001 MANATEE CO CLERK OF CIRCUIT COURT 779,28751003 MANATEE CO BD OF CO COMMISSIONERS 6,626,65451004 MANATEE CO PROPERTY APPRAISER 286,68951005 MANATEE CO TAX COLLECTOR 469,38151006 MANATEE CO SHERIFF'S DEPT 10,909,53951007 MANATEE CO SCHOOL BOARD 13,298,48051009 MANATEE CO MOSQUITO CONTROL DIST 100,12351101 CITY OF HOLMES BEACH 74,08251102 CITY OF BRADENTON 895,62651103 CEDAR HAMMOCK FIRE CONTROL DIST 883,30651105 MANATEE CO HOUSING AUTH 61,46951107 EAST MANATEE FIRE RESCUE DISTRICT 1,001,50351108 BRADENTON DOWNTOWN DEVELOPMENT AUTH 2,97651109 PEACE RIVER/MANASOTA REG WATER SUPP 192,37951110 WEST MANATEE FIRE AND RESCUE DISTRICT 93,13451111 PARRISH FIRE DISTRICT 146,14551112 CITY OF ANNA MARIA 37,99751113 TOWN OF LONGBOAT KEY 454,83151119 MYAKKA CITY FIRE DEPARTMENT 95,52951120 CENTRAL COMMUNITY REDEVELOPMENT AGENCY 5,57251300 PALMETTO CHARTER SCHOOL, INC. 74,50351301 WILLIAM MONROE ROWLETT ACADEMY FOR THE ARTS & COMM 248,62351700 STATE COLLEGE OF FLORIDA MANATEE-SARASOTA 1,212,01852001 MARION CO CLERK OF CIRCUIT COURT 494,75052003 MARION CO BD OF CO COMMISSIONERS 7,798,80952004 MARION CO PROPERTY APPRAISER 263,59352005 MARION CO TAX COLLECTOR 343,94052006 MARION CO SHERIFF'S DEPT 5,722,68152007 MARION CO SCHOOL BOARD 13,135,34252011 MARION CO SUPERVISOR OF ELECTIONS 110,46052100 CITY OF DUNNELLON 13,573

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

52101 RAINBOW LAKES ESTATES MUNICIPAL SVC 9,26152300 MARION CHARTER SCHOOL 47,75652301 FRANCIS MARION MILITARY ACADEMY 052700 COLLEGE OF CENTRAL FLORIDA 1,237,31653001 MARTIN CO CLERK OF CIRCUIT COURT 340,70853003 MARTIN CO BD OF CO COMMISSIONERS 6,786,22253004 MARTIN CO PROPERTY APPRAISER 106,05353005 MARTIN CO TAX COLLECTOR 252,91853006 MARTIN CO SHERIFF'S OFFICE 5,508,87653007 MARTIN CO SCHOOL BOARD 5,914,46753100 CITY OF STUART 1,812,22454001 MONROE CO CLERK OF CIRCUIT COURT 293,33154003 MONROE CO BD OF CO COMMISSIONERS 2,874,40554004 MONROE CO PROPERTY APPRAISER 174,35654005 MONROE CO TAX COLLECTOR 199,39154006 MONROE CO SHERIFF'S DEPT 4,913,34454007 MONROE CO SCHOOL BOARD 3,271,86654009 FLORIDA KEYS MOSQUITO CONTROL DIST 255,07454011 MONROE CO SUPERVISOR OF ELECTIONS 84,98054100 CITY OF KEY COLONY BEACH 73,75654101 MONROE CO LAND AUTH 15,84854102 CITY OF MARATHON 15,07354103 ISLAMORADA, VILLAGE OF ISLANDS 604,32254700 FLORIDA KEYS COMMUNITY COLLEGE 358,53054999 FL KEYS AQUEDUCT AUTH 1,319,48055001 NASSAU CO CLERK OF CIRCUIT COURT 253,99855003 NASSAU CO BD OF CO COMMISSIONERS 2,650,44655004 NASSAU CO PROPERTY APPRAISER 146,67255005 NASSAU CO TAX COLLECTOR 171,15155006 NASSAU CO SHERIFF'S DEPT 1,635,62055007 NASSAU CO SCHOOL BOARD 3,412,57555009 AMELIA ISLAND MOSQUITO CONTROL 27,78755100 TOWN OF HILLIARD 52,50955101 TOWN OF CALLAHAN 25,74356001 OKALOOSA CO CLERK OF CIRCUIT COURT 431,88656003 OKALOOSA CO BD OF CO COMMISSIONERS 3,368,73956004 OKALOOSA CO PROPERTY APPRAISER 172,38656005 OKALOOSA CO TAX COLLECTOR 302,10156006 OKALOOSA CO SHERIFF'S DEPT 3,114,71256007 OKALOOSA CO SCHOOL BOARD 9,304,15456100 OKALOOSA CO GAS DIST 89,36256101 CITY OF VALPARAISO 9,17856103 CITY OF NICEVILLE 624,711

17

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

56104 NICEVILLE HOUSING AUTHORITY 9,00256114 MID-BAY BRIDGE AUTHORITY 22,18956300 LIZA JACKSON PREPARATORY SCHOOL 185,31456700 NORTHWEST FLORIDA STATE COLLEGE 914,52457001 OKEECHOBEE CO CLERK OF CIRCUIT COUR 81,61957003 OKEECHOBEE CO BD OF CO COMMISSIONER 745,92957004 OKEECHOBEE CO PROPERTY APPRAISER 47,20657005 OKEECHOBEE CO TAX COLLECTOR 41,30457006 OKEECHOBEE CO SHERIFF'S DEPT 1,207,94257007 OKEECHOBEE CO SCHOOL BOARD 1,989,17257108 OKEECHOBEE SOIL AND WATER CONSERVATION DISTRICT 4,25058001 ORANGE CO COMPTROLLER 872,92158003 ORANGE CO BD OF CO COMMISSIONERS 38,368,82058004 ORANGE CO PROPERTY APPRAISER 477,86958005 ORANGE CO TAX COLLECTOR 757,51658006 ORANGE CO SHERIFF'S OFFICE 17,967,09158007 ORANGE CO SCHOOL BOARD 58,015,24758010 ORANGE CO CLERK OF CIRCUIT COURT 1,251,77658011 ORANGE CO SUPERVISOR OF ELECTIONS 214,22258075 REEDY CREEK IMPROVEMENT DIST 3,605,53258087 ORANGE CO HOUSING FINANCE AUTH 53,35558106 LAKE APOPKA NATURAL GAS DIST 229,86858108 CITY OF EDGEWOOD 161,14258109 CITY OF MAITLAND 64,73758117 ORANGE-SEMINOLE-OSCEOLA TRANS AUTH 19,35458118 GREATER ORLANDO AVIATION AUTHORITY 1,057,80658300 RIO GRANDE CHARTER SCHOOL OF EXCELLENCE 058301 FLORIDA VIRTUAL HIGH SCHOOL 5,736,81158304 NAP FORD COMMUNITY SCHOOL 103,91458305 ORLANDO SCIENCE MIDDLE-HIGH SCHOOL 94,86758306 ORLANDO SCIENCE ELEMENTARY SCHOOL 69,50358700 VALENCIA COLLEGE 5,307,64658903 CENTRAL FLORIDA EXPRESSWAY AUTHORITY 524,35659001 OSCEOLA CO CLERK OF CIRCUIT COURT 487,61459003 OSCEOLA CO BD OF CO COMMISSIONERS 9,776,91559004 OSCEOLA CO PROPERTY APPRAISER 330,42559005 OSCEOLA CO TAX COLLECTOR 432,74559006 OSCEOLA CO SHERIFF'S DEPT 5,446,58259007 OSCEOLA CO SCHOOL BOARD 15,088,16359011 OSCEOLA CO SUPERVISOR OF ELECTIONS 115,14059300 NEW DIMENSIONS HIGH SCHOOL INC 76,27160001 CLERK & COMPTROLLER, PALM BEACH COUNTY 2,017,09160003 PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS 42,160,781

18

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

60004 PALM BEACH CO PROPERTY APPRAISER 1,069,36260005 PALM BEACH CO TAX COLLECTOR 990,79560006 PALM BEACH CO SHERIFF'S DEPT 44,276,16960007 PALM BEACH CO SCHOOL BOARD 60,416,94360011 PALM BEACH SUPERVISOR OF ELECTIONS 183,20160018 LAKE WORTH DRAINAGE DIST 423,71660019 PORT OF PALM BEACH DIST 216,41360020 SOUTH FLORIDA WATER MANAGEMENT DISTRICT 5,480,65160025 SOUTH FLORIDA CONSERVANCY DIST 46,79160044 FLORIDA INLAND NAVIGATION DIST 50,22960046 LOXAHATCHEE GROVES WATER CONTROL DI 30,03060048 S INDIAN RIVER WATER CONTROL DIST 1,99560049 SHAWANO DRAINAGE DIST 2,62260103 TOWN OF JUNO BEACH 279,98160105 TOWN OF OCEAN RIDGE 208,25860108 TOWN OF JUPITER 1,184,04760109 CITY OF PAHOKEE 5,38260111 CITY OF GREENACRES 122,01460113 VILLAGE OF TEQUESTA 49,38260117 PALM BEACH CO SOLID WASTE AUTH 1,653,50660119 PALM BCH SOIL & WATER CONSERVATION 4,39460120 INDIAN TRAIL IMPROVEMENT DIST 171,32860121 CITY OF BOYNTON BEACH 42,77960122 WESTGATE BELVEDERE COMM REDEVEL AUT 19,30760123 TOWN OF HAVERHILL 20,88060124 CITY OF ATLANTIS 259,28060125 TOWN OF SOUTH PALM BEACH 121,30260126 CITY OF BOCA RATON 45,81960127 TOWN OF HIGHLAND BEACH 362,82760128 CITY OF PALM BEACH GARDENS 1,238,83060129 TOWN OF PALM BEACH SHORES 163,33560130 PALM BEACH WORKFORCE DEVELOPMENT CONSORTIUM 343,65160131 VILLAGE OF WELLINGTON 1,256,45660132 VILLAGE OF ROYAL PALM BEACH 533,77260133 VILLAGE OF PALM SPRINGS 607,75360150 PALM BEACH CO HEALTH CARE DIST 16,70060151 CITY OF SOUTH BAY 7,20860152 CITY OF RIVIERA BEACH 542,92760153 TOWN OF MANGONIA PARK 37,59960301 STUDENTS IN THE ARTS TV GSTAR TV DBA GREGORY HAUPT 157,77560303 WESTERN ACADEMY CHARTER SCHOOL 89,52660304 SOUTH TECH CHARTER ACADEMY, INC 296,49660305 INLET GROVE COMMUNITY HIGH SCHOOL 137,245

19

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

60306 GULF STREAM GOODWILL ACADEMIES INC 9,84860308 DAY STAR ACADEMY OF EXCELLENCE CHARTER SCHOOL 060309 RIVIERA BEACH MARITIME ACADEMY 31,30860310 CHARTER SCHOOLS OF BOYNTON BEACH 060700 PALM BEACH STATE COLLEGE 3,641,25061001 PASCO CO CLERK OF CIRCUIT COURT 825,30361003 PASCO CO BD OF CO COMMISSIONERS 10,411,33461004 PASCO CO PROPERTY APPRAISER 293,37161005 PASCO CO TAX COLLECTOR 464,42461006 PASCO CO SHERIFF'S OFFICE 11,108,44261007 PASCO CO SCHOOL BOARD 21,889,80161009 PASCO CO MOSQUITO CONTROL DIST 118,60861011 PASCO CO SUPERVISOR OF ELECTIONS 147,43461100 CITY OF PORT RICHEY 298,35961101 CITY OF DADE CITY 17,21261102 CITY OF NEW PORT RICHEY 405,39461103 CITY OF ZEPHYRHILLS 973,10461106 PASCO CO HOUSING AUTH 061108 CITY OF SAN ANTONIO 10,26761304 LEARNING LODGE ACADEMY, INC. 46,21561700 PASCO HERNANDO STATE COLLEGE 1,505,61662001 PINELLAS CO CLERK OF CIRCUIT COURT 1,591,77862003 PINELLAS CO BD OF CO COMMISSIONERS 7,800,33862004 PINELLAS CO PROPERTY APPRAISER 605,52762005 PINELLAS CO TAX COLLECTOR 854,07762006 PINELLAS CO SHERIFF'S DEPT 24,529,94262007 PINELLAS CO SCHOOL BOARD 32,790,92762011 PINELLAS CO SUPERVISOR OF ELECTIONS 123,22262012 PINELLAS CO JUVENILE WELFARE BOARD 207,51562088 PINELLAS CO HOUSING AUTH 189,58862089 PINELLAS CO HOUSING FINANCE AUTHORITY 17,52162100 CITY OF INDIAN ROCKS BEACH 28,12662101 CITY OF DUNEDIN 235,31962102 TAMPA BAY REGIONAL PLANNING COUNCIL 99,02062103 CITY OF SOUTH PASADENA 96,92662104 CITY OF SEMINOLE 271,69362105 CITY OF SAFETY HARBOR 180,59662106 CITY OF OLDSMAR 157,51562107 PINELLAS SUNCOAST TRANSIT AUTH 1,770,30862109 PINELLAS SUNCOAST FIRE & RESCUE DISTRICT 546,12562110 CITY OF BELLEAIR BEACH 2,68362111 CITY OF MADEIRA BEACH 163,47762112 TOWN OF REDINGTON SHORES 17,671

20

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

62113 TAMPA BAY WATER 654,97962114 TOWN OF NORTH REDINGTON BEACH 11,60362115 PINELLAS PARK WATER MANAGEMENT DIST 15,17062117 TOWN OF REDINGTON BEACH 062119 PALM HARBOR SPECIAL FIRE CONTROL DI 216,51262122 PINELLAS CO PLANNING COUNCIL 131,80762123 LEALMAN SPECIAL FIRE CONTROL DISTRICT 996,45962124 CITY OF TREASURE ISLAND 460,55362125 TOWN OF INDIAN SHORES 11,52462126 TOWN OF KENNETH CITY 107,82962309 PINELLAS MYCROSCHOOL OF INTEGRATED ACADEMICS & TEC 26,17162700 ST PETERSBURG COLLEGE 4,333,58263001 POLK CO CLERK OF CIRCUIT COURT 779,03063003 POLK CO BD OF CO COMMISSIONERS 9,900,02463004 POLK CO PROPERTY APPRAISER 431,26263005 POLK CO TAX COLLECTOR 616,18863006 POLK CO SHERIFF'S DEPT 13,211,07963007 POLK CO SCHOOL BOARD 26,061,04063105 VILLAGE OF HIGHLAND PARK 57963128 TOWN OF POLK CITY 33,52063129 LAKELAND AREA MASS TRANSIT DISTRICT 292,30263300 MCKEEL ACADEMY OF TECHNOLOGY 608,70063301 DISCOVERY ACADEMY OF LAKE ALFRED 209,00363302 RIDGEVIEW GLOBAL STUDIES ACADEMY 280,55363303 BERKLEY CHARTER SCHOOL 187,76563304 BERKLEY ACCELERATED MIDDLE SCHOOL 105,04963306 LAKE WALES CHARTER SCHOOLS 73,42963307 LAKE WALES SENIOR HIGH SCHOOL 274,50163308 POLK AVENUE ELEMENTARY SCHOOL 119,48263309 HILLCREST ELEMENTARY SCHOOL 163,74563310 DALE R FAIR BABSON PARK ELEMENTARY SCHOOL 105,34363311 JANIE HOWARD WILSON ELEMENTARY SCHOOL 84,16963312 OUR CHILDREN'S ACADEMY 128,70963313 MCKEEL ELEMENTARY ACADEMY, INC 063314 SOUTH MCKEEL ELEMENTARY ACADEMY, INC 063315 EDWARD W BOK ACADEMY INC 103,25263316 COMPASS CHARTER MIDDLE SCHOOL 30,32963317 OUR CHILDREN'S MIDDLE ACADEMY 063318 NEW BEGINNINGS HIGH SCHOOL, INC. 98,90963700 POLK STATE COLLEGE 1,500,66264001 PUTNAM CO CLERK OF CIRCUIT COURT 210,30464003 PUTNAM CO BD OF CO COMMISSIONERS 1,274,60864004 PUTNAM CO PROPERTY APPRAISER 106,819

21

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

64005 PUTNAM CO TAX COLLECTOR 146,64864006 PUTNAM CO SHERIFF'S DEPT 1,490,64764007 PUTNAM CO SCHOOL BOARD 3,878,26664011 PUTNAM CO SUPERVISOR OF ELECTIONS 49,74864100 ST JOHNS RIVER WATER MANAGEMENT DIS 2,266,96964309 PUTNAM ACADEMY OF ARTS AND SCIENCES 32,01164310 PUTNAM EDGE HIGH SCHOOL 19,71564700 ST JOHNS RIVER STATE COLLEGE 1,101,46565001 ST JOHNS CO CLERK OF CIRCUIT COURT 403,78265003 ST JOHNS CO BD OF CO COMMISSIONERS 6,691,16465004 ST JOHNS CO PROPERTY APPRAISER 324,10765005 ST JOHNS CO TAX COLLECTOR 235,46865006 ST JOHNS CO SHERIFF'S DEPT 5,729,24665007 ST JOHNS CO SCHOOL BOARD 10,585,48865009 ANASTASIA MOSQUITO CONTROL DIST 84,25565100 CITY OF ST AUGUSTINE BEACH 354,47265101 TOWN OF HASTINGS 30,38865103 ST AUGUSTINE-ST JOHNS COUNTY AIRPORT AUTHORITY 53,80465300 ABLE SCHOOL INC 6966001 ST LUCIE CO CLERK OF CIRCUIT COURT 391,60366003 ST LUCIE CO BD OF CO COMMISSIONERS 2,006,65566004 ST LUCIE CO PROPERTY APPRAISER 244,94466005 ST LUCIE CO TAX COLLECTOR 334,36466006 ST LUCIE CO SHERIFF'S DEPT 5,586,74966007 ST LUCIE CO SCHOOL BOARD 11,514,56266011 ST LUCIE CO SUPERVISOR OF ELECTIONS 105,55266100 NORTH ST LUCIE RIVER WATER CONTROL 6,13366101 CHILDRENS SERVICES COUNCIL OF ST LU 44,40966102 CITY OF PORT ST LUCIE 64,24366700 INDIAN RIVER STATE COLLEGE 2,970,21367001 SANTA ROSA CO CLERK OF CIRCUIT COURT 267,81967003 SANTA ROSA CO BD OF CO COMMISSIONER 1,155,62667004 SANTA ROSA CO PROPERTY APPRAISER 132,96467005 SANTA ROSA CO TAX COLLECTOR 153,37567006 SANTA ROSA CO SHERIFF'S DEPT 2,994,82867007 SANTA ROSA CO SCHOOL BOARD 6,898,97067100 CITY OF GULF BREEZE 52,28467101 TOWN OF JAY 25,72067102 AVALON FIRE RESCUE DISTRICT 22,48068001 SARASOTA CO CLERK OF CIRCUIT COURT 737,38368003 SARASOTA CO BD OF CO COMMISSIONERS 12,458,26868004 SARASOTA CO PROPERTY APPRAISER 248,46068005 SARASOTA CO TAX COLLECTOR 329,312

22

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

68006 SARASOTA CO SHERIFF'S DEPT 9,368,42968007 SARASOTA CO SCHOOL BOARD 15,495,98668026 WEST COAST INLAND NAVIGATION DIST 17,73568100 CITY OF VENICE 1,454,11168105 CITY OF NORTH PORT 1,698,84868107 ENGLEWOOD WATER DISTRICT 308,91168108 ENGLEWOOD AREA FIRE CONTROL DISTRICT 6,41868109 SARASOTA BAY ESTUARY PROGRAM 27,77568110 SARASOTA-MANATEE METROPOLITAN PLANNING ORG 76,53568300 SARASOTA MILITARY ACADEMY 235,49168301 STUDENT LEADERSHIP ACADEMY OF VENICE 64,67768303 SARASOTA MILITARY ACADEMY PREP 135,30969001 SEMINOLE CO CLERK OF CIRCUIT COURT 494,98669003 SEMINOLE COUNTY BOARD OF COUNTY COMMISSIONERS 7,750,45869004 SEMINOLE CO PROPERTY APPRAISER 287,31469005 SEMINOLE CO TAX COLLECTOR 279,61369006 SEMINOLE COUNTY SHERIFFS DEPARTMENT 9,163,33469007 SEMINOLE CO SCHOOL BOARD 18,578,99269011 SEMINOLE COUNTY SUPV OF ELECTIONS 135,60569019 SEMINOLE CO PORT AUTH 24,72769100 CITY OF ALTAMONTE SPRINGS 500,57269101 CITY OF CASSELBERRY 132,56169103 SANFORD AIRPORT AUTH 430,28869104 CITY OF LONGWOOD 178,27569105 CITY OF SANFORD 857,74569107 S SEMINOLE & N ORANGE CO WASTEWATER 069110 FRED R WILSON MEMORIAL LAW LIBRARY 3,15069307 SEMINOLE SCIENCE CHARTER SCHOOL 57,59269700 SEMINOLE STATE COLLEGE OF FLORIDA 2,422,97170001 SUMTER CO CLERK OF CIRCUIT COURT 175,47070003 SUMTER CO BD OF CO COMMISSIONERS 1,351,29070004 SUMTER CO PROPERTY APPRAISER 117,64970005 SUMTER CO TAX COLLECTOR 95,71170006 SUMTER CO SHERIFF'S DEPT 2,337,66570007 SUMTER CO SCHOOL BOARD 1,900,78470011 SUMTER CO SUPERVISOR OF ELECTIONS 89,91070100 CITY OF BUSHNELL 17,45370101 CITY OF WILDWOOD 512,47570102 CITY OF WEBSTER 12,70570103 CITY OF COLEMAN 7,77670104 CITY OF CENTER HILL 16,28171001 SUWANNEE CO CLERK OF CIRCUIT COURT 1,046,22071004 SUWANNEE CO PROPERTY APPRAISER 63,462

23

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

71005 SUWANNEE CO TAX COLLECTOR 70,24471006 SUWANNEE CO SHERIFF'S DEPT 601,93571007 SUWANNEE CO SCHOOL BOARD 2,024,95771011 SUWANNEE CO SUPERVISOR OF ELECTIONS 19,44671100 LIVE OAK HOUSING AUTH 11,29471101 CITY OF LIVE OAK 325,04271102 SUWANNEE RIVER WATER MGMT DISTRICT 289,91271103 SUWANNEE VALLEY TRANSIT AUTH 42,04872001 TAYLOR CO CLERK OF CIRCUIT COURT 99,27472003 TAYLOR CO BD OF CO COMMISSIONERS 277,62172004 TAYLOR CO PROPERTY APPRAISER 69,90272005 TAYLOR CO TAX COLLECTOR 78,28172006 TAYLOR CO SHERIFF'S DEPT 521,88372007 TAYLOR CO SCHOOL BOARD 1,027,45672011 TAYLOR CO SUPERVISOR OF ELECTIONS 42,52172100 CITY OF PERRY 124,67472101 TAYLOR COUNTY DEVELOPMENT AUTHORITY 1,93272103 TAYLOR COASTAL WATER & SEWER DISTRICT 6,90372104 BIG BEND WATER AUTHORITY 10,25373001 UNION CO CLERK OF COURTS 50,37073003 UNION CO BD OF CO COMMISSIONERS 244,64273004 UNION CO PROPERTY APPRAISER 37,13373005 UNION CO TAX COLLECTOR 44,96673006 UNION CO SHERIFF'S DEPT 156,64373007 UNION CO SCHOOL BOARD 670,15673011 UNION CO SUPERVISOR OF ELECTIONS 40,86273088 UNION CO HOUSING AUTH 6,96773101 CITY OF LAKE BUTLER 36,02673103 NEW RIVER LIBRARY COOPERATIVE 13,40274001 VOLUSIA CO CLERK OF CIRCUIT COURT 653,99474003 VOLUSIA CO BD OF CO COMMISSIONERS 18,297,96274007 VOLUSIA CO SCHOOL BOARD 17,848,66274090 VOLUSIA CO LAW LIBRARY 16,48174100 CITY OF LAKE HELEN 48,93374101 CITY OF NEW SMYRNA BEACH 88,57374102 CITY OF DAYTONA BEACH 1,696,85274103 TOWN OF PIERSON 11,63774104 CITY OF SOUTH DAYTONA 755,33674105 CITY OF HOLLY HILL 179,13174106 CITY OF DAYTONA BEACH SHORES 527,63674107 NEW SMYRNA BEACH UTILITIES COMMISSI 159,13774109 TOWN OF PONCE INLET 353,15974123 CITY OF OAK HILL 12,276

24

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Florida Retirement SystemCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

74124 CITY OF ORANGE CITY 875,94574125 CITY OF DELTONA 607,00974126 VOLUSIA CO METROPOLITAN PLANNING ORG 7,86474127 SOUTHEAST VOLUSIA HOSPITAL DISTRICT 8,52274700 DAYTONA STATE COLLEGE 2,537,51075001 WAKULLA CO CLERK OF CIRCUIT COURT 100,21475003 WAKULLA COUNTY BOARD OF COUNTY COMM 562,52475004 WAKULLA CO PROPERTY APPRAISER 78,12575005 WAKULLA CO TAX COLLECTOR 69,34575006 WAKULLA CO SHERIFF'S DEPT 809,46175007 WAKULLA CO SCHOOL BOARD 1,473,82375101 CITY OF SOPCHOPPY 36,00275102 WILDERNESS COAST LIBRARIES 17,43976001 WALTON CO CLERK OF CIRCUIT COURT 323,92676003 WALTON CO BD OF CO COMMISSIONERS 2,044,72176004 WALTON CO PROPERTY APPRAISER 132,00976005 WALTON CO TAX COLLECTOR 152,81776006 WALTON CO SHERIFF'S DEPT 2,541,40276007 WALTON CO SCHOOL BOARD 2,703,21676009 SO WALTON CO MOSQUITO CONTROL DIST 55,59476011 WALTON CO SUPERVISOR OF ELECTIONS 49,81776100 CITY OF DEFUNIAK SPRINGS 476,63376101 DEFUNIAK SPRINGS HOUSING AUTH 19,84576102 CITY OF FREEPORT 48,63076300 WALTON ACADEMY 51,22476301 SEASIDE NEIGHBORHOOD CHARTER SCHOOL 78,20577001 WASHINGTON CO CLERK OF CIRCUIT COURT 91,75377003 WASHINGTON CO BD OF CO COMM 245,19877004 WASHINGTON CO PROPERTY APPRAISER 48,29677005 WASHINGTON CO TAX COLLECTOR 57,58777006 WASHINGTON CO SHERIFF'S DEPT 583,41377007 WASHINGTON CO SCHOOL BOARD 1,483,04677100 CITY OF CHIPLEY 218,68377101 CITY OF VERNON 5,75877102 TOWN OF WAUSAU 2,557

TOTAL 2,603,246,196$

25

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

1100 STATE OF FLORIDA 76,584,478$ 2135 JAC- FLORIDA CLERKS OF COURTS OPERATIONS CORP 04910 UNIVERSITY OF FLORIDA 7,783,6204915 FLORIDA POLYTECHNIC UNIVERSITY 160,4214920 FLORIDA STATE UNIVERSITY 3,459,2474930 FLORIDA A & M UNIVERSITY 1,165,1334940 UNIVERSITY OF CENTRAL FLORIDA 2,803,3544950 UNIVERSITY OF SOUTH FLORIDA 3,887,9664955 NEW COLLEGE 143,0194960 FLORIDA ATLANTIC UNIVERSITY 1,220,3444970 UNIVERSITY OF WEST FLORIDA 741,0564980 FLORIDA INTERNATIONAL UNIVERSITY 2,587,3494990 UNIVERSITY OF NORTH FLORIDA 911,4864995 FLORIDA GULF COAST UNIVERSITY 711,195

11001 ALACHUA CO CLERK OF CIRCUIT COURT 96,44911003 ALACHUA CO BD OF CO COMMISSIONERS 728,80211004 ALACHUA CO PROPERTY APPRAISER 45,76911005 ALACHUA CO TAX COLLECTOR 60,84311006 ALACHUA CO SHERIFF'S OFFICE 686,89911007 ALACHUA CO SCHOOL BOARD 2,497,70311100 CITY OF ALACHUA 93,63411101 CITY OF HIGH SPRINGS 31,89311102 CITY OF NEWBERRY 46,75711103 CITY OF GAINESVILLE 3,35811104 ALACHUA COUNTY LIBRARY DISTRICT 84,65611116 CITY OF ARCHER 3,80811300 CARING & SHARING LEARNING SCHOOL 12,33311301 GENESIS PREPARATORY SCHOOL OF GAINESVILLE, INC 2,67411302 SIATECH GAINESVILLE 6,04711304 SWEETWATER BRANCH ACADEMY 011305 MICANOPY MIDDLE SCHOOL INC 4,69311306 SWEETWATER BRANCH ACADEMY ELEMENTARY SCHOOL 011307 ALACHUA MYCROSCHOOL OF INTEGRATED ACADEMICS & TECH 10,93411700 SANTA FE COLLEGE 579,65412001 BAKER CO CLERK OF CIRCUIT COURT 8,32112003 BAKER CO BD OF CO COMMISSIONERS 41,58812004 BAKER CO PROPERTY APPRAISER 5,59212005 BAKER CO TAX COLLECTOR 7,07912006 BAKER CO SHERIFF'S DEPT 101,02812007 BAKER CO SCHOOL BOARD 414,09912011 BAKER CO SUPERVISOR OF ELECTIONS 3,24212100 CITY OF MACCLENNY 29,10312102 NEW RIVER SOLID WASTE ASSOCIATION 16,18712103 MACCLENNY HOUSING AUTHORITY 012104 TOWN OF GLEN ST MARY 1,24213001 BAY CO CLERK OF CIRCUIT COURT 65,64813003 BAY CO BD OF CO COMMISSIONERS 461,287

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

26

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

13004 BAY CO PROPERTY APPRAISER 28,50313005 BAY CO TAX COLLECTOR 38,96413006 BAY CO SHERIFF'S DEPT 359,61513007 BAY CO SCHOOL BOARD 2,060,57413009 BEACH MOSQUITO CONTROL DIST 9,01613011 BAY COUNTY SUPERVISOR OF ELECTIONS 9,85713100 CITY OF PANAMA CITY 27,97313101 PANAMA CITY PORT AUTH 4,15413102 CITY OF SPRINGFIELD 43,90913103 CITY OF PARKER 18,80813105 CITY OF MEXICO BEACH 24,97913107 CITY OF CALLAWAY 44,10513300 CHAUTAUQUA LEARN AND SERVICE CHARTER SCHOOL 5,09513302 BAY HAVEN CHARTER ACADEMY ELEMENTARY SCHOOL 64,50013303 BAY HAVEN CHARTER ACADEMY MIDDLE SCHOOL 22,69113305 NORTH BAY HAVEN CHARTER ELEMENTARY SCHOOL 52,82713306 NORTH BAY HAVEN CHARTER MIDDLE SCHOOL 23,77213307 NORTH BAY HAVEN CHARTER CAREER SCHOOL 28,83313308 UNIVERSITY ACADEMY INC. 31,44213309 RISING LEADER ACADEMY, INC. 7,61413310 PALM BAY PREPARATORY ACADEMY 13,74013311 CENTRAL HIGH SCHOOL 4,37713700 GULF COAST STATE COLLEGE 290,31514001 BRADFORD CO CLERK OF CIRCUIT COURT 14,10414003 BRADFORD CO BD OF CO COMMISSIONERS 72,40514004 BRADFORD CO PROPERTY APPRAISER 5,87014005 BRADFORD CO TAX COLLECTOR 7,73814006 BRADFORD CO SHERIFF'S DEPT 61,39314007 BRADFORD CO SCHOOL BOARD 285,66915001 BREVARD CO CLERK OF CIRCUIT CT 179,73415003 BREVARD CO BD OF CO COMMISSIONERS 1,643,12015004 BREVARD CO PROPERTY APPRAISER 83,64015005 BREVARD CO TAX COLLECTOR 105,49715006 BREVARD CO SHERIFF'S OFFICE 1,044,54515007 BREVARD CO SCHOOL BOARD 5,977,61815033 CANAVERAL PORT AUTH 7,87315061 MELBOURNE-TILLMAN WATER CONTROL DIS 14,70215100 CITY OF MELBOURNE 478,78815101 CITY OF INDIAN HARBOUR BEACH 31,94815102 TITUSVILLE-COCOA AIRPORT AUTH 13,02815103 TOWN OF MALABAR 8,79315104 MERRITT ISLAND PUBLIC LIBRARY TAX DIST 30515105 SEBASTIAN INLET TAX DISTRICT 5,08415110 TOWN OF MELBOURNE BEACH 5,94215111 CITY OF WEST MELBOURNE 49,45115112 CITY OF PALM BAY 80715113 CITY OF COCOA 226,64715114 SPACE COAST TRANSPORTATION PLANNING ORGANIZATION 8,754

27

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

15115 INDIAN RIVER LAGOON COUNCIL 3,98515700 EASTERN FLORIDA STATE COLLEGE 744,46716003 BROWARD CO BD OF CO COMMISSIONERS 5,479,55116004 BROWARD CO PROPERTY APPRAISER 222,98716006 BROWARD CO SHERIFF'S DEPT 7,338,14916007 BROWARD CO SCHOOL BOARD 21,900,02016011 BROWARD CO SUPERVISOR OF ELECTIONS 64,11116018 HILLSBORO INLET DISTRICT 6,42316027 CENTRAL BROWARD WATER CONTROL DISTRICT 13,52916054 OLD PLANTATION WATER CONTROL DIST 5,23816080 BROWARD CO CLERK OF CIRCUIT COURT 464,86816100 TOWN OF HILLSBORO BEACH 31,44216101 TOWN OF LAUDERDALE BY THE SEA 31,95216102 CITY OF MARGATE 632,07116103 BROWARD CO HOUSING AUTH 84,99116104 CITY OF LAUDERDALE LAKES 11,84316107 SOUTH FL REG PLANNING COUNCIL 15,90616109 SOUTH FLORIDA REGIONAL TRANSPORTATION AUTHORITY 138,61116110 S BROWARD DRAINAGE DIST 18,57516112 NORTH BROWARD HOSPITAL DIST 26,12916113 MEMORIAL HEALTHCARE DIST 84416114 CITY OF DEERFIELD BEACH 2,70616115 CHILDREN'S SERVICES COUNCIL OF BROWARD COUNTY 81,54116116 CITY OF COCONUT CREEK 381,12816117 CITY OF HOLLYWOOD 3,30316118 CITY OF WESTON 85216119 CITY OF MIRAMAR 5,35216120 PLANTATION ACRES IMPROVEMENT DISTRICT 3,79716121 CITY OF NORTH LAUDERDALE 50,90716122 CITY OF POMPANO BEACH 1,02716123 CITY OF WEST PARK 16,80116124 CITY OF DANIA BEACH 94,64316125 CITY OF WILTON MANORS 113,78816126 TOWN OF PEMBROKE PARK 36,98816127 CITY OF OAKLAND PARK 91,81816128 BROWARD METROPOLITAN PLANNING ORGANIZATION 25,45916129 CITY OF COOPER CITY 48,75416130 NORTH SPRINGS IMPROVEMENT DISTRICT 55,16216300 CENTRAL CHARTER SCHOOL 71,07916302 FT LAUD 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 25,70616309 CITY OF PEMBROKE PINES FSU CHARTER SCHOOL 41,71116310 CITY OF PEMBROKE PINES CHARTER ELEMENTARY SCHOOL 112,86016311 CITY OF PEMBROKE PINES CHARTER MIDDLE SCHOOL 75,17116312 CITY OF PEMBROKE PINES CHARTER HIGH SCHOOL 100,35716316 DAVIE 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 13,80916317 RIVERLAND 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 6,79016318 TAMARAC 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 20,02616319 TAMARAC 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 737

28

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

16320 DAVIE 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 97016321 FT LAUD 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 1,12316322 RIVERLAND 2 - CHARTER SCHOOLS OF EXCELLENCE, INC 68916700 BROWARD COLLEGE 1,356,08517001 CALHOUN CO CLERK OF CIRCUIT COURT 8,66217003 CALHOUN CO BD OF CO COMMISSIONERS 27,22117004 CALHOUN CO PROPERTY APPRAISER 3,79417005 CALHOUN CO TAX COLLECTOR 3,52117006 CALHOUN CO SHERIFF'S DEPT 19,45717007 CALHOUN CO SCHOOL BOARD 198,08017011 CALHOUN CO SUPERVISOR OF ELECTIONS 2,67017039 APALACHEE REGIONAL PLANNING COUNCIL 6,36017100 CITY OF BLOUNTSTOWN 27,55017101 TOWN OF ALTHA 1,64218001 CHARLOTTE CO CLERK OF CIRCUIT COURT 77,95518003 CHARLOTTE CO BD OF CO COMMISSIONERS 1,040,24218004 CHARLOTTE CO PROPERTY APPRAISER 49,33918005 CHARLOTTE CO TAX COLLECTOR 53,85118006 CHARLOTTE CO SHERIFF'S DEPT 560,34518007 CHARLOTTE CO SCHOOL BOARD 1,424,86618062 CHARLOTTE COUNTY AIRPORT AUTHORITY 42,39518102 CITY OF PUNTA GORDA 2,14719001 CITRUS CO CLERK OF CIRCUIT COURT 62,51919003 CITRUS CO BD OF CO COMMISSIONERS 328,25019004 CITRUS CO PROPERTY APPRAISER 35,84219005 CITRUS CO TAX COLLECTOR 34,92519006 CITRUS CO SHERIFF'S DEPT 348,17719007 CITRUS CO SCHOOL BOARD 1,423,64819009 CITRUS CO MOSQUITO CONTROL DIST 15,36719016 CITRUS COUNTY HOSPITAL BOARD 2,09919100 CITY OF INVERNESS 29,78419101 HOMOSASSA SPECIAL WATER DIST 8,88319102 CITY OF CRYSTAL RIVER 21,44219300 CITRUS MYCROSCHOOL OF INTEGRATED ACADEMICS&TECHNOL 4,01120001 CLAY CO CLERK OF CIRCUIT COURT 52,66120003 CLAY CO BD OF CO COMMISSIONERS 392,48820004 CLAY CO PROPERTY APPRAISER 28,02120005 CLAY CO TAX COLLECTOR 44,18720006 CLAY CO SHERIFF'S DEPT 481,06020007 CLAY CO SCHOOL BOARD 3,074,44820011 CLAY COUNTY SUPV OF ELECTIONS 10,73220100 CITY OF GREEN COVE SPRINGS 38,07620105 CLAY CO UTILITY AUTH 3620106 FIRST COAST WORKFORCE DEVELOPMENT CONSORT 67,52321001 COLLIER CO CLERK OF CIRCUIT COURT 151,42121003 COLLIER CO BD OF CO COMMISSIONERS 1,760,80321004 COLLIER CO PROPERTY APPRAISER 58,49721005 COLLIER CO TAX COLLECTOR 104,491

29

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

21006 COLLIER CO SHERIFF'S OFFICE 1,424,18021007 COLLIER CO SCHOOL BOARD 4,525,06821009 COLLIER MOSQUITO CONTROL DIST 28,46221011 COLLIER CO SUPERVISOR OF ELECTIONS 22,01121100 NORTH COLLIER FIRE CONTROL & RESCUE 112,37421101 CITY OF MARCO ISLAND 9,74321102 EAST NAPLES FIRE CONTROL & RESCUE DIST 021103 GOLDEN GATE FIRE CONTROL & RESCUE D 021104 BIG CORKSCREW ISLAND FIRE & RESCUE 021105 IMMOKALEE FIRE CONTROL DISTRICT 31,49921106 COLLIER SOIL AND WATER CONSERVATION DISTRICT 1,94721107 GREATER NAPLES FIRE RESCUE DISTRICT 163,98321300 MARCO ISLAND CHARTER MIDDLE SCHOOL 32,76421305 MARCO ISLAND ACADEMY 20,55222001 COLUMBIA CO CLERK OF CIRCUIT COURT 22,96022003 COLUMBIA CO BD OF CO COMMISSIONERS 177,32222004 COLUMBIA CO PROPERTY APPRAISER 14,78622005 COLUMBIA CO TAX COLLECTOR 17,86222006 COLUMBIA CO SHERIFF'S OFFICE 118,63622007 COLUMBIA CO SCHOOL BOARD 810,02722011 COLUMBIA CO SUPERVISOR OF ELECTIONS 5,54122016 LAKE SHORE HOSPITAL AUTHORITY 3,07422101 CITY OF LAKE CITY 81,07522311 SHINING STAR ACADEMY OF THE ARTS 022700 FLORIDA GATEWAY COLLEGE 168,39123003 MIAMI-DADE COUNTY 32,798,54023007 MIAMI-DADE CO SCHOOL BOARD 28,582,38423016 PUBLIC HEALTH TRUST - JACKSON MEMORIAL HOSPITAL 2,153,63423101 VILLAGE OF EL PORTAL 10,39523102 CITY OF OPA LOCKA 103,08023104 VILLAGE OF BISCAYNE PARK 17,17523105 CITY OF WEST MIAMI 57,63023106 HOUSING AUTH OF THE CITY OF MIAMI BEACH 29,30323108 CITY OF SUNNY ISLES BEACH 222,92223111 MIAMI-DADE COUNTY EXPRESSWAY AUTH 80,89723116 DADE COUNTY INDUSTRIAL DEVEL AUTHOR 7,47923117 CITY OF NORTH MIAMI 49,16623118 CITY OF NORTH MIAMI BEACH 35923119 TOWN OF MIAMI LAKES 55,53123120 CITY OF MIAMI GARDENS 533,97623121 THE CHILDREN'S TRUST 109,23323122 CITY OF NORTH BAY VILLAGE 70,63123123 TOWN OF CUTLER BAY 41,89123124 CITY OF DORAL 160,22223125 CITY OF FLORIDA CITY 86,60123126 VILLAGE OF PINECREST 67,19523127 CITY OF CORAL GABLES 3,94723133 MIAMI-DADE HOUSING FINANCE AUTHORITY 11,706

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

23300 SIATECH MIAMI-DADE 023301 CORAL REEF MONTESSORI CHARTER SCHOOL 32,69123700 MIAMI DADE COLLEGE 3,013,23124001 DESOTO CO CLERK OF CIRCUIT COURT 8,30824003 DESOTO CO BD OF CO COMMISSIONERS 119,28724004 DESOTO CO PROPERTY APPRAISER 7,60324005 DESOTO CO TAX COLLECTOR 7,80824006 DESOTO CO SHERIFF'S DEPT 79,70924007 DESOTO CO SCHOOL BOARD 409,99424011 DESOTO CO SUPERVISOR OF ELECTIONS 2,72024062 JOSHUA WATER CONTROL DIST 3,01125001 DIXIE CO CLERK OF CIRCUIT COURT 7,75525003 DIXIE CO BD OF CO COMMISSIONERS 55,25725004 DIXIE CO PROPERTY APPRAISER 7,17125005 DIXIE CO TAX COLLECTOR 5,61225006 DIXIE CO SHERIFF'S DEPT 42,69125007 DIXIE CO SCHOOL BOARD 165,43625011 DIXIE CO SUPERVISOR OF ELECTIONS 2,63125100 TOWN OF CROSS CITY 9,31825103 SUWANNEE WATER AND SEWER DISTRICT 3,96125104 THREE RIVERS REGIONAL LIBRARY SYSTEM 2,35325363 KINDER CUB SCHOOL, INC. 5,22426003 CITY OF JACKSONVILLE 43,35326007 DUVAL CO SCHOOL BOARD 9,308,51226039 NORTHEAST FL REGIONAL COUNCIL 10,41626102 JACKSONVILLE PORT AUTHORITY 210,40326103 JACKSONVILLE AVIATION AUTHORITY 319,13526104 NORTH FLORIDA TRANSPORTATION PLANNING ORGANIZATION 3,45626300 SIATECH JACKSONVILLE 4,73526301 RIVER CITY SCIENCE ACADEMY 50,40826362 RIVER CITY SCIENCE ACADEMY ELEMENTARY 24,82226363 DUVAL MYCROSCHOOL OF INTEGRATED ACADEMIC & TECH 9,47626364 RIVER CITY SCIENCE ACADEMY INNOVATION 29,28026365 RIVER CITY SCIENCE ACADEMY AT MANDARIN 11,31326700 FLORIDA STATE COLLEGE AT JACKSONVILLE 1,127,12226902 JACKSONVILLE TRANSPORTATION AUTH 241,94627003 ESCAMBIA CO BD OF CO COMMISSIONERS 1,180,70527004 ESCAMBIA CO PROPERTY APPRAISER 55,52927005 ESCAMBIA CO TAX COLLECTOR 71,68927006 ESCAMBIA CO SHERIFF'S DEPT 523,87927007 ESCAMBIA CO SCHOOL BOARD 3,478,71527010 ESCAMBIA CO CLERK OF CIRCUIT COURT 116,54527039 WEST FL REGIONAL PLANNING COUNCIL 25,32427041 SANTA ROSA ISLAND AUTH 10,93327059 EMERALD COAST UTILITIES AUTHORITY 515,30327060 ESCAMBIA CO HOUSING FINANCE AUTH 8,83827070 ESCAMBIA COUNTY HEALTH FACILITIES AUTHORITY 1,93527100 CITY OF PENSACOLA 231,909

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

27300 PENSACOLA BEACH ELEMENTARY CHARTER SCHOOL, INC 9,42027301 BYRNEVILLE ELEMENTARY SCHOOL, INC 10,04627700 PENSACOLA STATE COLLEGE 399,41428001 FLAGLER CO CLERK OF CIRCUIT COURT 38,55328003 FLAGLER CO BD OF CO COMMISSIONERS 275,16828004 FLAGLER CO PROPERTY APPRAISER 23,66928005 FLAGLER CO TAX COLLECTOR 26,96428006 FLAGLER CO SHERIFF'S DEPT 225,85628007 FLAGLER CO SCHOOL BOARD 1,118,26028009 EAST FLAGLER MOSQUITO CONTROL DIST 10,65328011 FLAGLER CO SUPERVISOR OF ELECTIONS 5,52228088 FLAGLER CO HOUSING AUTH 7,12928100 CITY OF PALM COAST 23,06028101 CITY OF BUNNELL 27,82729001 FRANKLIN CO CLERK OF CIRCUIT COURT 11,75829003 FRANKLIN CO BD OF CO COMM 35,15729004 FRANKLIN CO PROPERTY APPRAISER 6,25429005 FRANKLIN CO TAX COLLECTOR 5,12129006 FRANKLIN CO SHERIFF'S DEPT 48,38129007 FRANKLIN CO SCHOOL BOARD 99,04829011 FRANKLIN CO SUPERVISOR OF ELECTIONS 2,67629100 CITY OF APALACHICOLA 22,30129101 CITY OF CARRABELLE 13,51729102 EASTPOINT WATER AND SEWER DIST 5,77929104 APALACHICOLA HOUSING AUTHORITY 1,56130001 GADSDEN CO CLERK OF THE CIRCUIT CT 23,29330003 GADSDEN CO BD OF CO COMMISSIONERS 118,07730005 GADSDEN CO TAX COLLECTOR 8,44130006 GADSDEN CO SHERIFF'S DEPT 68,59630007 GADSDEN CO SCHOOL BOARD 498,76630100 TOWN OF HAVANA 20,13730101 CITY OF CHATTAHOOCHEE 23,69230102 NORTHWEST FL WATER MANAGEMENT DIST 88,43730103 TOWN OF GREENSBORO 1,73330104 CITY OF GRETNA 11,53930105 CITY OF MIDWAY 7,67231001 GILCHRIST CO CLERK OF CIRCUIT COURT 10,23231003 GILCHRIST CO BD OF CO COMMISSIONERS 46,01031004 GILCHRIST CO PROPERTY APPRAISER 4,97231005 GILCHRIST CO TAX COLLECTOR 5,22231006 GILCHRIST CO SHERIFF'S DEPT 39,16331007 GILCHRIST CO SCHOOL BOARD 248,10231011 GILCHRIST CO SUPERVISOR OF ELECTION 2,59031100 CITY OF TRENTON 9,58732001 GLADES CO CLERK OF THE CIRCUIT COUR 8,91032003 GLADES CO BD OF CO COMMISSIONERS 37,68632004 GLADES CO PROPERTY APPRAISER 5,79632005 GLADES COUNTY TAX COLLECTOR 4,295

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

32006 GLADES CO SHERIFF'S DEPT 86,38232007 GLADES CO SCHOOL BOARD 128,78932100 CITY OF MOORE HAVEN 14,00032101 MOORE HAVEN MOSQUITO CONTROL DISTRICT 33932300 PEMAYETV EMAHAKV, INC 77,41633001 GULF CO CLERK OF CIRCUIT COURT 11,35033003 GULF CO BD OF CO COMMISSIONERS 75,09833004 GULF CO PROPERTY APPRAISER 5,45033005 GULF CO TAX COLLECTOR 5,40533006 GULF COUNTY SHERIFF'S DEPT 26,65133007 GULF CO SCHOOL BOARD 181,19133011 GULF CO SUPERVISOR OF ELECTIONS 2,73233100 CITY OF PORT ST JOE 36,05033103 PORT ST JOE PORT AUTHORITY 034001 HAMILTON CO CLERK OF CIRCUIT COURT 9,62734003 HAMILTON CO BD OF CO COMMISSIONERS 45,23034004 HAMILTON CO PROPERTY APPRAISER 5,53334005 HAMILTON CO TAX COLLECTOR 4,05534006 HAMILTON CO SHERIFF'S DEPT 44,52634007 HAMILTON CO SCHOOL BOARD 164,10334011 HAMILTON CO SUPERVISOR OF ELECTIONS 1,54134100 CITY OF JASPER 21,73935001 HARDEE CO CLERK OF CIRCUIT COURT 14,68735003 HARDEE CO BD OF CO COMMISSIONERS 123,82435004 HARDEE CO PROPERTY APPRAISER 5,94935005 HARDEE CO TAX COLLECTOR 7,11235006 HARDEE CO SHERIFF'S DEPT 81,01335007 HARDEE CO SCHOOL BOARD 432,08635011 HARDEE CO SUPERVISOR OF ELECTIONS 2,45136003 HENDRY CO BD OF CO COMMISSIONERS 121,32536004 HENDRY CO PROPERTY APPRAISER 12,87636005 HENDRY CO TAX COLLECTOR 13,69736006 HENDRY CO SHERIFF'S DEPT 112,59136007 HENDRY CO SCHOOL BOARD 579,85436011 HENDRY CO SUPERVISOR OF ELECTIONS 3,75836016 HENDRY REGIONAL MEDICAL CENTER 6,90736100 CITY OF LABELLE 24,38236101 PORT LABELLE COMMUNITY DEVELOPMENT DISTRICT 1,86136102 BARRON WATER CONTROL DISTRICT 4,78036103 CITY OF CLEWISTON 13,72136104 CENTRAL CO WATER CONTROL DIST 6,31736107 HENDRY SOIL AND WATER CONSERVATION DISTRICT 16137001 HERNANDO COUNTY CLERK OF CIRCUIT COURT 65,29237003 HERNANDO COUNTY BOARD OF COUNTY COMMISSIONERS 666,15037004 HERNANDO COUNTY PROPERTY APPRAISER 30,68737005 HERNANDO CO TAX COLLECTOR 28,53737006 HERNANDO CO SHERIFF'S DEPT 423,51337007 HERNANDO CO SCHOOL BOARD 1,818,136

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

37011 HERNANDO CO SUPERVISOR OF ELECTIONS 6,86937056 SW FL WATER MANAGEMENT DIST 568,64137100 CITY OF BROOKSVILLE 44,23737101 HERNANDO CO HOUSING AUTH 3,79538001 HIGHLANDS CO CLERK OF CIRCUIT COURT 57,81338003 HIGHLANDS CO BD OF CO COMMISSIONERS 246,85538004 HIGHLANDS CO PROPERTY APPRAISER 25,24738005 HIGHLANDS CO TAX COLLECTOR 26,17638006 HIGHLANDS CO SHERIFF'S DEPT 285,96538007 HIGHLANDS CO SCHOOL BOARD 950,83138011 HIGHLANDS CO SUPERVISOR OF ELECTION 5,34938100 CITY OF AVON PARK 16,97638101 TOWN OF LAKE PLACID 23,12438102 CITY OF SEBRING 72,57838103 SEBRING AIRPORT AUTH 5,75838104 HIGHLANDS CO INDUSTRIAL DEV AUTH 2238116 HIGHLANDS SOIL & WATER CONSERVATION DISTRICT 3,65138700 SOUTH FLORIDA STATE COLLEGE 205,76139001 HILLSBOROUGH CO CLERK OF CIRCUIT CO 518,81739003 HILLSBOROUGH CO BD OF CO COMMISSIONERS 4,917,08139004 HILLSBOROUGH CO PROPERTY APPRAISER 115,37239005 HILLSBOROUGH CO TAX COLLECTOR 260,87839006 HILLSBOROUGH CO SHERIFF'S DEPT 3,495,65839007 HILLSBOROUGH CO SCHOOL BOARD 19,076,73039037 HILLSBOROUGH CO AVIATION AUTH 692,45939038 TAMPA PORT AUTH 188,35939039 TAMPA-HILLSBOROUGH CO EXPWAY AUTH 36,26739041 HILLSBOROUGH AREA REGIONAL TRANSIT 659,94439100 CITY OF TEMPLE TERRACE 17,23739102 TAMPA SPORTS AUTH 57,86939104 HILLSBOROUGH CO PUBLIC TRANSPORTATI 7,94939108 CHILDREN'S BOARD OF HILLSBOROUGH CO 41,80439109 TAMPA BAY ESTUARY PROGRAM 8,64139110 HILLSBOROUGH COUNTY CIVIL SERVICE BOARD 10,87539111 HILLSBOROUGH COUNTY CITY-COUNTY PLANNING COMM 62,02739700 HILLSBOROUGH COMMUNITY COLLEGE 906,02940001 HOLMES CO CLERK OF CIRCUIT COURT 10,46140003 HOLMES CO BD OF CO COMMISSIONERS 47,79440004 HOLMES CO PROPERTY APPRAISER 4,79840005 HOLMES CO TAX COLLECTOR 4,78840006 HOLMES CO SHERIFF'S DEPT 27,25240007 HOLMES CO SCHOOL BOARD 289,93740103 HOLMES COUNTY HOUSING AUTHORITY 1,05041001 INDIAN RIVER CO CLERK OF CIRCUIT CO 56,69341003 INDIAN RIVER CO BD OF CO COMMISSION 725,98941004 INDIAN RIVER CO PROPERTY APPRAISER 34,73141005 INDIAN RIVER CO TAX COLLECTOR 30,434

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

41006 INDIAN RIVER CO SHERIFF'S DEPT 399,66841007 INDIAN RIVER CO SCHOOL BOARD 1,496,95841009 INDIAN RIVER MOSQUITO CONTROL DIST 26,39941011 INDIAN RIVER CO SUPERVISOR ELECTION 8,86341018 FELLSMERE WATER CONTROL DIST 3,00641050 INDIAN RIVER FARMS WATER CONTROL DI 8,72141065 ST JOHNS WATER CONTROL DIST 5,69942001 JACKSON CO CLERK OF CIRCUIT COURT 17,82342003 JACKSON CO BD OF CO COMMISSIONERS 131,56242004 JACKSON CO PROPERTY APPRAISER 9,17142005 JACKSON CO TAX COLLECTOR 12,32042006 JACKSON CO SHERIFF'S DEPT 49,03142007 JACKSON CO SCHOOL BOARD 609,89042016 JACKSON HOSPITAL 48,23742088 NW FL REGIONAL HOUSING AUTH 15,08342100 TOWN OF SNEADS 12,90642101 CITY OF GRACEVILLE 19,63042102 TOWN OF GRAND RIDGE 3,48642103 TOWN OF ALFORD 1,41042104 CITY OF MARIANNA 36,40942105 MARIANNA HEALTH & REHABILITATION CENTER 105,61442700 CHIPOLA COLLEGE 137,63743001 JEFFERSON CO CLERK OF CIRCUIT CT 48,90343004 JEFFERSON CO PROPERTY APPRAISER 5,30043005 JEFFERSON CO TAX COLLECTOR 4,52443006 JEFFERSON CO SHERIFF'S DEPT 37,98543007 JEFFERSON CO SCHOOL BOARD 75,79243011 JEFFERSON CO SUPERVISOR OF ELECTION 2,39443100 CITY OF MONTICELLO 15,26044003 LAFAYETTE CO BD OF CO COMMISSIONERS 24,69044004 LAFAYETTE CO PROPERTY APPRAISER 2,65044005 LAFAYETTE CO TAX COLLECTOR 2,84744006 LAFAYETTE CO SHERIFF'S DEPT 17,07044007 LAFAYETTE CO SCHOOL BOARD 111,67544011 LAFAYETTE CO SUPERVISER OF ELECTION 2,00144100 TOWN OF MAYO 3,26345001 LAKE CO CLERK OF COURTS 129,76545003 LAKE COUNTY BOARD OF COUNTY COMMISSIONERS 613,54345004 LAKE CO PROPERTY APPRAISER 30,44145005 LAKE CO TAX COLLECTOR 55,46745006 LAKE CO SHERIFF'S DEPT 575,55345007 LAKE CO SCHOOL BOARD 3,587,43145011 LAKE CO SUPERVISOR OF ELECTIONS 13,374

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

45023 LAKE COUNTY WATER AUTHORITY 14,27545100 CITY OF EUSTIS 11,50645101 CITY OF UMATILLA 17,94945103 TOWN OF ASTATULA 5,02445104 CITY OF MINNEOLA 32,95645105 CITY OF TAVARES 95,93445106 TOWN OF MONTVERDE 3,78545113 CITY OF FRUITLAND PARK 17,01245700 LAKE SUMTER STATE COLLEGE 200,63946001 LEE CO CLERK OF CIRCUIT COURT 258,44646003 LEE CO BD OF CO COMMISSIONERS 2,498,57946004 LEE CO PROPERTY APPRAISER 89,78146005 LEE CO TAX COLLECTOR 166,66846006 LEE CO SHERIFF'S DEPT 1,399,23246007 LEE CO SCHOOL BOARD 7,485,23846009 LEE CO MOSQUITO CONTROL DIST 98,52046011 LEE CO SUPERVISOR OF ELECTIONS 37,67546046 LEE CO HYACINTH CONTROL DIST 9,63446099 FT MYERS BEACH MOSQUITO CONTROL 1,55046100 SANIBEL FIRE CONTROL DIST 39,39346101 SW FL REGIONAL PLANNING COUNCIL 6,97246102 NORTH FORT MYERS FIRE CONTROL DIST 57,21746103 SOUTH TRAIL FIRE & RESCUE SERVICE DISTRICT 117,64446104 TICE FIRE & RESCUE DIST 28,52246105 FT MYERS BEACH LIBRARY DIST 6,17646106 FT MYERS BEACH FIRE CONTROL DIST 74,18146107 IONA MCGREGOR FIRE PROTECTION AND RESCUE SVC 139,79246108 LEHIGH ACRES MUNICIPAL SERVICES IMPROVEMENT DISTRI 26,69546109 LEHIGH ACRES FIRE CONTROL & RESCUE 124,90646110 CAPTIVA FIRE CONTROL DIST 14,11246111 FT MYERS SHORES FIRE DEPT 24,48646112 SAN CARLOS FIRE PROT & RESCUE SERVI 29,90046113 ALVA FIRE AND RESCUE SERVICE DIST 6,80546114 PUBLIC RISK MANAGEMENT OF FLORIDA 16,39446116 CITY OF BONITA SPRINGS 54,83946117 MATLACHA-PINE FIRE DISTRICT 27,45446118 BONITA SPRINGS FIRE CONTROL AND RESCUE DISTRICT 45746120 BAYSHORE FIRE PROTECTION AND RESCUE SERVICE DIST 15,61246177 LEE COUNTY METROPOLITAN PLANNING ORGANIZATION 5,39446300 CAPE CORAL CHARTER SCHOOL AUTHORITY 196,49446301 GOODWILL ACADEMIES OF SOUTHWEST FL, INC 6,69646700 FLORIDA SOUTHWESTERN STATE COLLEGE 583,58047001 LEON CO CLERK OF THE CIRCUIT COURT 99,214

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

47003 LEON CO BD OF CO COMMISSIONERS 632,10847004 LEON CO PROPERTY APPRAISER 46,81647005 LEON CO TAX COLLECTOR 59,99247006 LEON CO SHERIFF'S DEPT 594,53647007 LEON CO SCHOOL BOARD 2,910,10847011 LEON COUNTY SUPERVISOR OF ELECTIONS 24,32047090 FLORIDA BOARD OF BAR EXAMINERS 43,08747102 TALLAHASSEE HOUSING AUTH 36,48047103 LEON CO RESEARCH & DEVELOPMENT AUTH 3,32247104 FL CLERKS OF COURT OPERATIONS CORP 8,92847105 TALLAHASSEE-LEON CO CIVIC CENTER 047106 FL COMMISSION ON COMMUNITY SERVICE - VOLUNTEER FL 19,74347107 CITY OF TALLAHASSEE CDA 10,02347300 C.K.STEELE-LEROY COLLINS CHART MID 047301 SCHOOL OF ARTS AND SCIENCES FOUNDATION INC 44,91747302 TALLAHASSEE SCHOOL OF MATH AND SCIENCE 21,11547603 THOMAS SPILIOTIS 047610 FAUSTINO RODRIGUEZ 047626 WILLIAM PERRET 26647641 DEBORAH L MALMBERG 047700 TALLAHASSEE COMMUNITY COLLEGE 598,77948001 LEVY CO CLERK OF CIRCUIT COURT 17,98048003 LEVY CO BD OF CO COMMISSIONERS 140,36148004 LEVY CO PROPERTY APPRAISER 8,79548005 LEVY CO TAX COLLECTOR 10,00948006 LEVY CO SHERIFF'S DEPT 105,44748007 LEVY CO SCHOOL BOARD 474,09548011 LEVY CO SUPERVISOR OF ELECTIONS 3,51748088 NORTH CENTRAL FLORIDA REGIONAL HOUSING AUTHORITY 3,95148100 CITY OF CHIEFLAND 21,94448101 TOWN OF YANKEETOWN 1,89348102 CITY OF FANNING SPRINGS 3,94948103 TOWN OF INGLIS 4,01948104 CITY OF CEDAR KEY 3,33848182 CITY OF WILLISTON 2,48948300 WHISPERING WINDS CHARTER SCHOOL 6,78249001 LIBERTY CO CLERK OF CIRCUIT COURT 7,52249003 LIBERTY COUNTY BOARD OF COMMISSIONERS 22,34149004 LIBERTY CO PROPERTY APPRAISER 2,73149005 LIBERTY CO TAX COLLECTOR 2,96249006 LIBERTY CO SHERIFF'S DEPT 16,74649007 LIBERTY CO SCHOOL BOARD 136,83049011 LIBERTY CO SUPERVISOR OF ELECTIONS 2,540

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

49100 CITY OF BRISTOL 3,53250001 MADISON CO CLERK OF CIRCUIT COURT 9,93550003 MADISON CO BD OF CO COMMISSIONERS 49,57150004 MADISON CO PROPERTY APPRAISER 6,81250005 MADISON CO TAX COLLECTOR 5,33750006 MADISON CO SHERIFF'S OFFICE 53,88950007 MADISON CO SCHOOL BOARD 209,92850011 MADISON CO SUPERVISOR OF ELECTIONS 2,45350100 TOWN OF GREENVILLE 3,20050103 AUCILLA AREA SOLID WASTE ADMIN 5,12750300 JAMES MADISON PREPARATORY HIGH SCHOOL 12,39950301 MADISON CREATIVE ARTS ACADEMY, INC. 13,48350700 NORTH FL COMMUNITY COLLEGE 78,81651001 MANATEE CO CLERK OF CIRCUIT COURT 181,62951003 MANATEE CO BD OF CO COMMISSIONERS 1,456,19651004 MANATEE CO PROPERTY APPRAISER 53,32851005 MANATEE CO TAX COLLECTOR 89,30551006 MANATEE CO SHERIFF'S DEPT 1,138,57551007 MANATEE CO SCHOOL BOARD 3,738,31151009 MANATEE CO MOSQUITO CONTROL DIST 25,88451101 CITY OF HOLMES BEACH 23,59851102 CITY OF BRADENTON 221,31751103 CEDAR HAMMOCK FIRE CONTROL DIST 75,53551105 MANATEE CO HOUSING AUTH 12,78151107 EAST MANATEE FIRE RESCUE DISTRICT 92,04251108 BRADENTON DOWNTOWN DEVELOPMENT AUTH 85251109 PEACE RIVER/MANASOTA REG WATER SUPP 43,99351110 WEST MANATEE FIRE AND RESCUE DISTRICT 8,21951111 PARRISH FIRE DISTRICT 13,02051112 CITY OF ANNA MARIA 10,34351113 TOWN OF LONGBOAT KEY 39,40651119 MYAKKA CITY FIRE DEPARTMENT 10,86751120 CENTRAL COMMUNITY REDEVELOPMENT AGENCY 1,59551300 PALMETTO CHARTER SCHOOL, INC. 25,11251301 WILLIAM MONROE ROWLETT ACADEMY FOR THE ARTS & COMM 74,64351700 STATE COLLEGE OF FLORIDA MANATEE-SARASOTA 371,22052001 MARION CO CLERK OF CIRCUIT COURT 116,95652003 MARION CO BD OF CO COMMISSIONERS 1,062,42052004 MARION CO PROPERTY APPRAISER 42,74152005 MARION CO TAX COLLECTOR 69,13352006 MARION CO SHERIFF'S DEPT 603,47352007 MARION CO SCHOOL BOARD 3,813,14352011 MARION CO SUPERVISOR OF ELECTIONS 13,034

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

52100 CITY OF DUNNELLON 3,88552101 RAINBOW LAKES ESTATES MUNICIPAL SVC 2,85852300 MARION CHARTER SCHOOL 15,48152301 FRANCIS MARION MILITARY ACADEMY 052700 COLLEGE OF CENTRAL FLORIDA 338,05953001 MARTIN CO CLERK OF CIRCUIT COURT 68,69853003 MARTIN CO BD OF CO COMMISSIONERS 928,76953004 MARTIN CO PROPERTY APPRAISER 31,44453005 MARTIN CO TAX COLLECTOR 48,74553006 MARTIN CO SHERIFF'S OFFICE 571,52853007 MARTIN CO SCHOOL BOARD 1,686,18153100 CITY OF STUART 253,82854001 MONROE CO CLERK OF CIRCUIT COURT 62,62954003 MONROE CO BD OF CO COMMISSIONERS 523,68454004 MONROE CO PROPERTY APPRAISER 33,94154005 MONROE CO TAX COLLECTOR 46,07654006 MONROE CO SHERIFF'S DEPT 575,58754007 MONROE CO SCHOOL BOARD 968,73754009 FLORIDA KEYS MOSQUITO CONTROL DIST 67,98054011 MONROE CO SUPERVISOR OF ELECTIONS 10,65054100 CITY OF KEY COLONY BEACH 12,72454101 MONROE CO LAND AUTH 4,53654102 CITY OF MARATHON 77254103 ISLAMORADA, VILLAGE OF ISLANDS 90,84254700 FLORIDA KEYS COMMUNITY COLLEGE 91,78254999 FL KEYS AQUEDUCT AUTH 332,43355001 NASSAU CO CLERK OF CIRCUIT COURT 45,61355003 NASSAU CO BD OF CO COMMISSIONERS 315,83855004 NASSAU CO PROPERTY APPRAISER 18,16455005 NASSAU CO TAX COLLECTOR 24,04655006 NASSAU CO SHERIFF'S DEPT 180,83655007 NASSAU CO SCHOOL BOARD 977,47955009 AMELIA ISLAND MOSQUITO CONTROL 4,73255100 TOWN OF HILLIARD 10,27855101 TOWN OF CALLAHAN 6,01956001 OKALOOSA CO CLERK OF CIRCUIT COURT 80,52256003 OKALOOSA CO BD OF CO COMMISSIONERS 559,73856004 OKALOOSA CO PROPERTY APPRAISER 29,63856005 OKALOOSA CO TAX COLLECTOR 58,54556006 OKALOOSA CO SHERIFF'S DEPT 322,90056007 OKALOOSA CO SCHOOL BOARD 2,626,24256100 OKALOOSA CO GAS DIST 24,52556101 CITY OF VALPARAISO 1,914

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

56103 CITY OF NICEVILLE 105,31956104 NICEVILLE HOUSING AUTHORITY 3,31256114 MID-BAY BRIDGE AUTHORITY 2,88556300 LIZA JACKSON PREPARATORY SCHOOL 60,40656700 NORTHWEST FLORIDA STATE COLLEGE 241,23257001 OKEECHOBEE CO CLERK OF CIRCUIT COUR 24,48157003 OKEECHOBEE CO BD OF CO COMMISSIONER 108,38857004 OKEECHOBEE CO PROPERTY APPRAISER 8,17257005 OKEECHOBEE CO TAX COLLECTOR 9,60457006 OKEECHOBEE CO SHERIFF'S DEPT 136,05257007 OKEECHOBEE CO SCHOOL BOARD 559,72257108 OKEECHOBEE SOIL AND WATER CONSERVATION DISTRICT 1,43958001 ORANGE CO COMPTROLLER 193,50558003 ORANGE CO BD OF CO COMMISSIONERS 6,050,84058004 ORANGE CO PROPERTY APPRAISER 110,38258005 ORANGE CO TAX COLLECTOR 180,32058006 ORANGE CO SHERIFF'S OFFICE 2,093,14358007 ORANGE CO SCHOOL BOARD 16,635,16758010 ORANGE CO CLERK OF CIRCUIT COURT 331,85658011 ORANGE CO SUPERVISOR OF ELECTIONS 43,77958075 REEDY CREEK IMPROVEMENT DIST 457,13358087 ORANGE CO HOUSING FINANCE AUTH 13,76558106 LAKE APOPKA NATURAL GAS DIST 58,27258108 CITY OF EDGEWOOD 18,95858109 CITY OF MAITLAND 15,38058117 ORANGE-SEMINOLE-OSCEOLA TRANS AUTH 3,56658118 GREATER ORLANDO AVIATION AUTHORITY 91,24358300 RIO GRANDE CHARTER SCHOOL OF EXCELLENCE 058301 FLORIDA VIRTUAL HIGH SCHOOL 1,878,89758304 NAP FORD COMMUNITY SCHOOL 33,27258305 ORLANDO SCIENCE MIDDLE-HIGH SCHOOL 36,74458306 ORLANDO SCIENCE ELEMENTARY SCHOOL 26,64658700 VALENCIA COLLEGE 1,653,83358903 CENTRAL FLORIDA EXPRESSWAY AUTHORITY 100,00959001 OSCEOLA CO CLERK OF CIRCUIT COURT 108,65159003 OSCEOLA CO BD OF CO COMMISSIONERS 1,326,27159004 OSCEOLA CO PROPERTY APPRAISER 56,07859005 OSCEOLA CO TAX COLLECTOR 86,14259006 OSCEOLA CO SHERIFF'S DEPT 584,32559007 OSCEOLA CO SCHOOL BOARD 4,565,77959011 OSCEOLA CO SUPERVISOR OF ELECTIONS 15,89159300 NEW DIMENSIONS HIGH SCHOOL INC 22,76860001 CLERK & COMPTROLLER, PALM BEACH COUNTY 527,090

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

60003 PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS 6,388,58360004 PALM BEACH CO PROPERTY APPRAISER 252,13460005 PALM BEACH CO TAX COLLECTOR 250,07960006 PALM BEACH CO SHERIFF'S DEPT 5,191,44860007 PALM BEACH CO SCHOOL BOARD 17,178,82860011 PALM BEACH SUPERVISOR OF ELECTIONS 39,67660018 LAKE WORTH DRAINAGE DIST 88,86160019 PORT OF PALM BEACH DIST 52,82260020 SOUTH FLORIDA WATER MANAGEMENT DISTRICT 1,546,00860025 SOUTH FLORIDA CONSERVANCY DIST 10,72160044 FLORIDA INLAND NAVIGATION DIST 8,95660046 LOXAHATCHEE GROVES WATER CONTROL DI 7,29660048 S INDIAN RIVER WATER CONTROL DIST 57160049 SHAWANO DRAINAGE DIST 75060103 TOWN OF JUNO BEACH 27,65160105 TOWN OF OCEAN RIDGE 26,11960108 TOWN OF JUPITER 277,05660109 CITY OF PAHOKEE 1,54160111 CITY OF GREENACRES 16,13460113 VILLAGE OF TEQUESTA 6,40760117 PALM BEACH CO SOLID WASTE AUTH 411,05460119 PALM BCH SOIL & WATER CONSERVATION 2,37360120 INDIAN TRAIL IMPROVEMENT DIST 53,23660121 CITY OF BOYNTON BEACH 3,02360122 WESTGATE BELVEDERE COMM REDEVEL AUT 4,48460123 TOWN OF HAVERHILL 4,15960124 CITY OF ATLANTIS 29,34260125 TOWN OF SOUTH PALM BEACH 11,61360126 CITY OF BOCA RATON 2,02560127 TOWN OF HIGHLAND BEACH 45,68260128 CITY OF PALM BEACH GARDENS 282,67960129 TOWN OF PALM BEACH SHORES 23,40360130 PALM BEACH WORKFORCE DEVELOPMENT CONSORTIUM 103,45060131 VILLAGE OF WELLINGTON 313,76660132 VILLAGE OF ROYAL PALM BEACH 105,47660133 VILLAGE OF PALM SPRINGS 100,67960150 PALM BEACH CO HEALTH CARE DIST 3,68760151 CITY OF SOUTH BAY 39960152 CITY OF RIVIERA BEACH 100,32960153 TOWN OF MANGONIA PARK 8,01560301 STUDENTS IN THE ARTS TV GSTAR TV DBA GREGORY HAUPT 61,77460303 WESTERN ACADEMY CHARTER SCHOOL 33,96460304 SOUTH TECH CHARTER ACADEMY, INC 106,340

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

60305 INLET GROVE COMMUNITY HIGH SCHOOL 44,34360306 GULF STREAM GOODWILL ACADEMIES INC 2,81960308 DAY STAR ACADEMY OF EXCELLENCE CHARTER SCHOOL 060309 RIVIERA BEACH MARITIME ACADEMY 12,31560310 CHARTER SCHOOLS OF BOYNTON BEACH 060700 PALM BEACH STATE COLLEGE 1,023,20061001 PASCO CO CLERK OF CIRCUIT COURT 193,46561003 PASCO CO BD OF CO COMMISSIONERS 1,782,70561004 PASCO CO PROPERTY APPRAISER 49,85261005 PASCO CO TAX COLLECTOR 126,86061006 PASCO CO SHERIFF'S OFFICE 1,118,08761007 PASCO CO SCHOOL BOARD 6,156,25061009 PASCO CO MOSQUITO CONTROL DIST 28,49261011 PASCO CO SUPERVISOR OF ELECTIONS 22,48061100 CITY OF PORT RICHEY 40,96861101 CITY OF DADE CITY 4,31061102 CITY OF NEW PORT RICHEY 100,30461103 CITY OF ZEPHYRHILLS 126,09861106 PASCO CO HOUSING AUTH 061108 CITY OF SAN ANTONIO 2,29661304 LEARNING LODGE ACADEMY, INC. 13,70561700 PASCO HERNANDO STATE COLLEGE 409,10062001 PINELLAS CO CLERK OF CIRCUIT COURT 395,81262003 PINELLAS CO BD OF CO COMMISSIONERS 2,116,88262004 PINELLAS CO PROPERTY APPRAISER 126,73562005 PINELLAS CO TAX COLLECTOR 203,83562006 PINELLAS CO SHERIFF'S DEPT 2,802,86662007 PINELLAS CO SCHOOL BOARD 9,456,52662011 PINELLAS CO SUPERVISOR OF ELECTIONS 34,14562012 PINELLAS CO JUVENILE WELFARE BOARD 63,61762088 PINELLAS CO HOUSING AUTH 64,55762089 PINELLAS CO HOUSING FINANCE AUTHORITY 5,01662100 CITY OF INDIAN ROCKS BEACH 4,66962101 CITY OF DUNEDIN 51,27662102 TAMPA BAY REGIONAL PLANNING COUNCIL 13,76762103 CITY OF SOUTH PASADENA 16,19162104 CITY OF SEMINOLE 50,60762105 CITY OF SAFETY HARBOR 28,30162106 CITY OF OLDSMAR 20,30062107 PINELLAS SUNCOAST TRANSIT AUTH 511,22562109 PINELLAS SUNCOAST FIRE & RESCUE DISTRICT 46,07862110 CITY OF BELLEAIR BEACH 76862111 CITY OF MADEIRA BEACH 17,395

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

62112 TOWN OF REDINGTON SHORES 2,77162113 TAMPA BAY WATER 174,68562114 TOWN OF NORTH REDINGTON BEACH 3,32162115 PINELLAS PARK WATER MANAGEMENT DIST 4,62062117 TOWN OF REDINGTON BEACH 062119 PALM HARBOR SPECIAL FIRE CONTROL DI 26,37362122 PINELLAS CO PLANNING COUNCIL 23,45962123 LEALMAN SPECIAL FIRE CONTROL DISTRICT 82,58762124 CITY OF TREASURE ISLAND 37,96362125 TOWN OF INDIAN SHORES 59062126 TOWN OF KENNETH CITY 9,21162309 PINELLAS MYCROSCHOOL OF INTEGRATED ACADEMICS & TEC 9,20462700 ST PETERSBURG COLLEGE 1,216,52363001 POLK CO CLERK OF CIRCUIT COURT 192,51863003 POLK CO BD OF CO COMMISSIONERS 1,530,48963004 POLK CO PROPERTY APPRAISER 88,47463005 POLK CO TAX COLLECTOR 158,39563006 POLK CO SHERIFF'S DEPT 1,458,58163007 POLK CO SCHOOL BOARD 7,706,95963105 VILLAGE OF HIGHLAND PARK 30463128 TOWN OF POLK CITY 7,18063129 LAKELAND AREA MASS TRANSIT DISTRICT 110,17563300 MCKEEL ACADEMY OF TECHNOLOGY 192,01663301 DISCOVERY ACADEMY OF LAKE ALFRED 73,90863302 RIDGEVIEW GLOBAL STUDIES ACADEMY 86,57863303 BERKLEY CHARTER SCHOOL 56,79763304 BERKLEY ACCELERATED MIDDLE SCHOOL 32,38763306 LAKE WALES CHARTER SCHOOLS 24,96363307 LAKE WALES SENIOR HIGH SCHOOL 85,99963308 POLK AVENUE ELEMENTARY SCHOOL 34,85763309 HILLCREST ELEMENTARY SCHOOL 47,88763310 DALE R FAIR BABSON PARK ELEMENTARY SCHOOL 32,98563311 JANIE HOWARD WILSON ELEMENTARY SCHOOL 29,55463312 OUR CHILDREN'S ACADEMY 39,90763313 MCKEEL ELEMENTARY ACADEMY, INC 063314 SOUTH MCKEEL ELEMENTARY ACADEMY, INC 063315 EDWARD W BOK ACADEMY INC 34,61163316 COMPASS CHARTER MIDDLE SCHOOL 9,43963317 OUR CHILDREN'S MIDDLE ACADEMY 063318 NEW BEGINNINGS HIGH SCHOOL, INC. 29,27663700 POLK STATE COLLEGE 428,81264001 PUTNAM CO CLERK OF CIRCUIT COURT 42,20364003 PUTNAM CO BD OF CO COMMISSIONERS 185,755

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

64004 PUTNAM CO PROPERTY APPRAISER 15,11064005 PUTNAM CO TAX COLLECTOR 21,24864006 PUTNAM CO SHERIFF'S DEPT 153,63264007 PUTNAM CO SCHOOL BOARD 1,060,67764011 PUTNAM CO SUPERVISOR OF ELECTIONS 4,89964100 ST JOHNS RIVER WATER MANAGEMENT DIS 592,32064309 PUTNAM ACADEMY OF ARTS AND SCIENCES 10,07964310 PUTNAM EDGE HIGH SCHOOL 6,48464700 ST JOHNS RIVER STATE COLLEGE 301,76565001 ST JOHNS CO CLERK OF CIRCUIT COURT 73,88765003 ST JOHNS CO BD OF CO COMMISSIONERS 1,054,66465004 ST JOHNS CO PROPERTY APPRAISER 53,24665005 ST JOHNS CO TAX COLLECTOR 52,83065006 ST JOHNS CO SHERIFF'S DEPT 644,33765007 ST JOHNS CO SCHOOL BOARD 3,125,53665009 ANASTASIA MOSQUITO CONTROL DIST 19,56965100 CITY OF ST AUGUSTINE BEACH 45,38465101 TOWN OF HASTINGS 6,63565103 ST AUGUSTINE-ST JOHNS COUNTY AIRPORT AUTHORITY 10,48365300 ABLE SCHOOL INC 4666001 ST LUCIE CO CLERK OF CIRCUIT COURT 101,13266003 ST LUCIE CO BD OF CO COMMISSIONERS 542,31966004 ST LUCIE CO PROPERTY APPRAISER 48,75166005 ST LUCIE CO TAX COLLECTOR 69,74766006 ST LUCIE CO SHERIFF'S DEPT 664,78466007 ST LUCIE CO SCHOOL BOARD 3,361,51666011 ST LUCIE CO SUPERVISOR OF ELECTIONS 15,94166100 NORTH ST LUCIE RIVER WATER CONTROL 1,76166101 CHILDRENS SERVICES COUNCIL OF ST LU 11,39866102 CITY OF PORT ST LUCIE 3,00266700 INDIAN RIVER STATE COLLEGE 864,57367001 SANTA ROSA CO CLERK OF CIRCUIT COURT 55,25267003 SANTA ROSA CO BD OF CO COMMISSIONER 259,06367004 SANTA ROSA CO PROPERTY APPRAISER 26,83767005 SANTA ROSA CO TAX COLLECTOR 32,23567006 SANTA ROSA CO SHERIFF'S DEPT 299,05067007 SANTA ROSA CO SCHOOL BOARD 2,003,92667100 CITY OF GULF BREEZE 7,24267101 TOWN OF JAY 4,38467102 AVALON FIRE RESCUE DISTRICT 2,08568001 SARASOTA CO CLERK OF CIRCUIT COURT 175,07668003 SARASOTA CO BD OF CO COMMISSIONERS 2,120,16068004 SARASOTA CO PROPERTY APPRAISER 58,779

44

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

68005 SARASOTA CO TAX COLLECTOR 79,78868006 SARASOTA CO SHERIFF'S DEPT 1,005,19968007 SARASOTA CO SCHOOL BOARD 4,420,36568026 WEST COAST INLAND NAVIGATION DIST 3,47868100 CITY OF VENICE 247,26968105 CITY OF NORTH PORT 348,86368107 ENGLEWOOD WATER DISTRICT 86,30768108 ENGLEWOOD AREA FIRE CONTROL DISTRICT 2,16568109 SARASOTA BAY ESTUARY PROGRAM 5,43368110 SARASOTA-MANATEE METROPOLITAN PLANNING ORG 9,65868300 SARASOTA MILITARY ACADEMY 76,54268301 STUDENT LEADERSHIP ACADEMY OF VENICE 20,86068303 SARASOTA MILITARY ACADEMY PREP 40,50969001 SEMINOLE CO CLERK OF CIRCUIT COURT 114,11869003 SEMINOLE COUNTY BOARD OF COUNTY COMMISSIONERS 1,168,14069004 SEMINOLE CO PROPERTY APPRAISER 56,40769005 SEMINOLE CO TAX COLLECTOR 59,32169006 SEMINOLE COUNTY SHERIFFS DEPARTMENT 1,091,65569007 SEMINOLE CO SCHOOL BOARD 5,282,05469011 SEMINOLE COUNTY SUPV OF ELECTIONS 15,76269019 SEMINOLE CO PORT AUTH 2,62369100 CITY OF ALTAMONTE SPRINGS 79,81369101 CITY OF CASSELBERRY 22,10469103 SANFORD AIRPORT AUTH 67,93769104 CITY OF LONGWOOD 19,95769105 CITY OF SANFORD 213,69069107 S SEMINOLE & N ORANGE CO WASTEWATER 069110 FRED R WILSON MEMORIAL LAW LIBRARY 1,20269307 SEMINOLE SCIENCE CHARTER SCHOOL 24,24869700 SEMINOLE STATE COLLEGE OF FLORIDA 644,85870001 SUMTER CO CLERK OF CIRCUIT COURT 39,34870003 SUMTER CO BD OF CO COMMISSIONERS 168,56170004 SUMTER CO PROPERTY APPRAISER 15,87570005 SUMTER CO TAX COLLECTOR 20,27670006 SUMTER CO SHERIFF'S DEPT 246,66170007 SUMTER CO SCHOOL BOARD 542,74770011 SUMTER CO SUPERVISOR OF ELECTIONS 13,48470100 CITY OF BUSHNELL 3,82770101 CITY OF WILDWOOD 81,24670102 CITY OF WEBSTER 2,86570103 CITY OF COLEMAN 2,18270104 CITY OF CENTER HILL 4,04071001 SUWANNEE CO CLERK OF CIRCUIT COURT 163,473

45

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

71004 SUWANNEE CO PROPERTY APPRAISER 7,74071005 SUWANNEE CO TAX COLLECTOR 10,82971006 SUWANNEE CO SHERIFF'S DEPT 73,71971007 SUWANNEE CO SCHOOL BOARD 568,74071011 SUWANNEE CO SUPERVISOR OF ELECTIONS 3,14471100 LIVE OAK HOUSING AUTH 3,59471101 CITY OF LIVE OAK 37,92971102 SUWANNEE RIVER WATER MGMT DISTRICT 59,99671103 SUWANNEE VALLEY TRANSIT AUTH 13,65572001 TAYLOR CO CLERK OF CIRCUIT COURT 14,28472003 TAYLOR CO BD OF CO COMMISSIONERS 50,78972004 TAYLOR CO PROPERTY APPRAISER 6,38572005 TAYLOR CO TAX COLLECTOR 8,64572006 TAYLOR CO SHERIFF'S DEPT 56,65372007 TAYLOR CO SCHOOL BOARD 274,47772011 TAYLOR CO SUPERVISOR OF ELECTIONS 3,00472100 CITY OF PERRY 31,40472101 TAYLOR COUNTY DEVELOPMENT AUTHORITY 1,28372103 TAYLOR COASTAL WATER & SEWER DISTRICT 2,18572104 BIG BEND WATER AUTHORITY 2,93573001 UNION CO CLERK OF COURTS 7,35473003 UNION CO BD OF CO COMMISSIONERS 35,29973004 UNION CO PROPERTY APPRAISER 3,31173005 UNION CO TAX COLLECTOR 3,06773006 UNION CO SHERIFF'S DEPT 17,28473007 UNION CO SCHOOL BOARD 188,25173011 UNION CO SUPERVISOR OF ELECTIONS 2,69173088 UNION CO HOUSING AUTH 1,99473101 CITY OF LAKE BUTLER 8,40473103 NEW RIVER LIBRARY COOPERATIVE 1,62374001 VOLUSIA CO CLERK OF CIRCUIT COURT 162,97374003 VOLUSIA CO BD OF CO COMMISSIONERS 2,548,92974007 VOLUSIA CO SCHOOL BOARD 5,168,10374090 VOLUSIA CO LAW LIBRARY 4,69674100 CITY OF LAKE HELEN 9,46074101 CITY OF NEW SMYRNA BEACH 11,21674102 CITY OF DAYTONA BEACH 420,18874103 TOWN OF PIERSON 2,84074104 CITY OF SOUTH DAYTONA 85,56674105 CITY OF HOLLY HILL 47,63674106 CITY OF DAYTONA BEACH SHORES 46,96574107 NEW SMYRNA BEACH UTILITIES COMMISSI 37,87174109 TOWN OF PONCE INLET 44,259

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndingJune 30, 2017

Retiree Health Insurance Subsidy (HIS) ProgramCost-Sharing Multiple Employer Defined Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to theJune 30, 2016 Measurement Date by Employer

July through June

74123 CITY OF OAK HILL 2,36474124 CITY OF ORANGE CITY 99,20174125 CITY OF DELTONA 145,73874126 VOLUSIA CO METROPOLITAN PLANNING ORG 2,68474127 SOUTHEAST VOLUSIA HOSPITAL DISTRICT 2,43974700 DAYTONA STATE COLLEGE 690,49675001 WAKULLA CO CLERK OF CIRCUIT COURT 14,04875003 WAKULLA COUNTY BOARD OF COUNTY COMM 61,57675004 WAKULLA CO PROPERTY APPRAISER 9,13475005 WAKULLA CO TAX COLLECTOR 7,51475006 WAKULLA CO SHERIFF'S DEPT 87,31975007 WAKULLA CO SCHOOL BOARD 401,17775101 CITY OF SOPCHOPPY 5,98275102 WILDERNESS COAST LIBRARIES 3,04476001 WALTON CO CLERK OF CIRCUIT COURT 52,44476003 WALTON CO BD OF CO COMMISSIONERS 351,87976004 WALTON CO PROPERTY APPRAISER 20,02476005 WALTON CO TAX COLLECTOR 25,26176006 WALTON CO SHERIFF'S DEPT 278,57776007 WALTON CO SCHOOL BOARD 785,12876009 SO WALTON CO MOSQUITO CONTROL DIST 10,65576011 WALTON CO SUPERVISOR OF ELECTIONS 4,90376100 CITY OF DEFUNIAK SPRINGS 68,58376101 DEFUNIAK SPRINGS HOUSING AUTH 2,10776102 CITY OF FREEPORT 15,73176300 WALTON ACADEMY 16,71176301 SEASIDE NEIGHBORHOOD CHARTER SCHOOL 26,01077001 WASHINGTON CO CLERK OF CIRCUIT COURT 12,42277003 WASHINGTON CO BD OF CO COMM 43,28477004 WASHINGTON CO PROPERTY APPRAISER 4,62477005 WASHINGTON CO TAX COLLECTOR 6,87177006 WASHINGTON CO SHERIFF'S DEPT 59,83177007 WASHINGTON CO SCHOOL BOARD 392,54977100 CITY OF CHIPLEY 29,21877101 CITY OF VERNON 1,85977102 TOWN OF WAUSAU 401

TOTAL 529,228,859$

47