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Kentucky County Employees Retirement System GASB Statements No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions as of June 30, 2017

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Teachers’ Retirement System of Oklahoma Accounting Disclosure Information as of June 30, 2013

Kentucky County Employees Retirement System GASB Statements No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions as of June 30, 2017

May 8, 2018 Board of Trustees Kentucky Retirement Systems Perimeter Park West 1260 Louisville Road Frankfort, KY 40601 Subject: GASB 75 Reporting Information for Measurement Period Ending June 30, 2017 Dear Members of the Board: This report contains information for the Kentucky County Employees Retirement System (CERS) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 75, “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.” This information can be used by participating employers in financial reporting for fiscal years ending between (and including) June 30, 2017 and June 30, 2018. The information provided herein was prepared for the purpose of assisting the Kentucky Retirement Systems (KRS) and participating employers in compliance with the financial reporting and disclosure requirements of GASB Statement No. 75. The liability calculations presented in this report were performed for the purpose of satisfying the requirements of GASB Statement Nos. 74 and 75 and are not applicable for other purposes, such as determining the plans’ funding requirements. The calculation of the plan’s liability for other purposes may produce significantly different results. This report may be provided to parties other than KRS only in its entirety and only with the permission of KRS. The total OPEB liability, net OPEB liability, and sensitivity information shown in this report are based on an actuarial valuation performed as of June 30, 2016. The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2017, using generally accepted actuarial principles. Gabriel Roeder Smith and Company (GRS) did not conduct the June 30, 2016 actuarial valuation; however, GRS did replicate the prior actuary’s valuation results on the same assumptions, methods, and data as of that date. The roll-forward is based on the results of our replication. There was no legislation enacted during the 2017 legislative session that had a material change in benefit provisions for CERS. However, subsequent to the actuarial valuation date, but prior to the measurement date, the KRS Board of Trustees adopted updated actuarial assumptions which will be used in performing the actuarial valuation as of June 30, 2017. Specifically, the Total OPEB Liability as of June 30, 2017 is determined using a 2.30% price inflation assumption and an assumed rate of return of 6.25%. It is our opinion that this procedure is reasonable, appropriate, and complies with applicable requirements under GASB Statement No. 74 and No. 75.

Members of the Board May 8, 2018 Page 2

This report provides the Collective OPEB Amounts under GASB Statement No. 75, which will be allocated to employers participating in the CERS Non-Hazardous and Hazardous Systems. The proportionate share of the Collective OPEB Amounts for employers that participate in these cost-sharing multiple employer systems maintained by KRS are provided in an appendix to this report. The fully-insured premiums KRS pays for the Kentucky Employees’ Health Plan are blended rates based on the combined experience of active and retired members. Because the average cost of providing health care benefits to retirees under age 65 is higher than the average cost of providing health care benefits to active employees, there is an implicit employer subsidy for the non-Medicare eligible retirees. GASB 75 requires that the liability associated with this implicit subsidy be included in the calculation of the Total OPEB Liability. This report is based upon information furnished by KRS, which includes benefit provisions, membership information, and financial data. We did not audit this data and information, but we did apply a number of tests and concluded that it was reasonable and consistent. GRS is not responsible for the accuracy or completeness of the information provided by the Retirement System. This report complements the GASB 74 accounting valuation report as of June 30, 2017, which was provided to KRS for plan accounting purposes, and should be considered together as a complete report for the measurement period that ended June 30, 2017. Please see the accounting valuation report as of June 30, 2017 for additional discussion of the actuarial valuation, including the nature of actuarial calculations and more information related to participant data, economic and demographic assumptions, and benefit provisions. Based on guidance issued by GASB in connection with this new accounting standard, the 1% of pay member contributions for Tier 2 and Tier 3 members to a 401(h) subaccount is considered as an OPEB asset. As a result, the reported fiduciary net position as of June 30, 2016 and as of June 30, 2017 includes these 401(h) assets. Additionally, these member contributions and associated investment income are included in the reconciliation of the fiduciary net position.

Members of the Board May 8, 2018 Page 3

To the best of our knowledge, this report is complete and accurate and is in accordance with generally recognized actuarial practices and methods. Mr. Newton, Mr. White, and Mr. Riazi are Enrolled Actuaries. All three of the undersigned are independent actuaries and members of the American Academy of Actuaries and meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion herein. They are also experienced in performing valuations for large public retirement systems. Respectfully submitted, Gabriel, Roeder, Smith & Company Joseph P. Newton, FSA, EA, MAAA Daniel J. White, FSA, EA, MAAA Senior Consultant Senior Consultant

Janie Shaw, ASA, MAAA Mehdi Riazi, FSA, EA, MAAA Consultant Consultant

Kentucky Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Table of Contents

Page

Section 1 Discussion ...................................................................................................................... 2

Section 2 Accounting Exhibits ....................................................................................................... 7

Appendix A Collective OPEB Amounts-CERS Non-Hazardous

Appendix B Collective OPEB Amounts-CERS Hazardous

SECTION 1

DISCUSSION

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Discussion

Accounting Standards GASB Statement No. 75 replaces the requirements of Statements No. 45, Accounting and Financial Reporting by Employers for Postemployments Benefits Other Than OPEBs, as amended, and No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, for OPEB. Reporting under GASB 75 is effective for fiscal years commencing after June 15, 2017. The following discussion provides a summary of the information that is required to be disclosed under this new accounting standard. A number of these disclosure items are provided in this report. However, certain information, such as notes regarding accounting policies and investments, is not included in this report. As a result, the employers are responsible for preparing and disclosing the non-actuarial information needed to comply with these accounting standards. Much of this additional information can be readily obtained from KRS’s 2017 Comprehensive Annual Financial Report.

Measurement of the Net OPEB Liability The net OPEB liability is the total OPEB liability, less the amount of the plan’s fiduciary net position. In actuarial terms, this is analogous to the accrued liability as measured using the individual entry age normal actuarial cost method less the market value of assets (not the smoothed actuarial value of assets in the actuarial valuations based on the Board’s adopted assumptions and methods). The total OPEB liability, net OPEB liability, and sensitivity information shown in this report are based on an actuarial valuation performed as of June 30, 2016. The total OPEB liability was rolled-forward from the valuation date to the plan’s fiscal year end, June 30, 2017, using generally accepted actuarial principles. There was no legislation enacted during the 2017 legislative session that had a material change in benefit provisions for any of the systems. However, subsequent to the actuarial valuation date, but prior to the measurement date, the KRS Board of Trustees adopted updated actuarial assumptions which will be used in performing the actuarial valuation as of June 30, 2017. Specifically, Total OPEB Liability as of June 30, 2017 is determined using a 2.30% price inflation assumption and an assumed rate of return of 6.25%. It is our opinion that this procedure is reasonable, appropriate, and complies with applicable requirements under GASB Statement Nos. 74 and 75. GASB Statement No. 75 states the employer contributions made to the OPEB plan subsequent to the measurement date and before the end of the employer’s reporting period should be reported as a deferred outflow of resources. The information contained in this report does not incorporate any payroll related employer contributions made subsequent to the measurement date of June 30, 2017. The single discount rates of 5.84% for Non-Hazardous and 5.96% for Hazardous were used to measure the total OPEB liability as of June 30, 2017. For both Hazardous and Non-Hazardous groups, the single discount rate is based on the expected rate of return on OPEB plan investments of 6.25% and a municipal bond rate of 3.56%, as reported in Fidelity Index’s “20-Year Municipal GO AA Index” as of June 30, 2017. Future contributions are projected in accordance with the Board’s current funding policy, which includes the requirement that each participating employer in the System contribute the actuarially determined

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

3

contribution rate, which is determined using a closed funding period (26 years as of June 30, 2017) and the actuarial assumptions and methods adopted by the Board of Trustees. Current assets, future contributions, and investment earnings are projected to be sufficient to pay the projected benefit payments from the retirement system. However, the cost associated with the implicit employer subsidy is not currently being included in the calculation of the System’s actuarial determined contributions, and it is our understanding that any cost associated with the implicit subsidy will not be paid out of the System’s trust. Therefore, the municipal bond rate was applied to future expected benefit payments associated with the implicit subsidy.

Methodology for Proportionate Shares The proportionate share of the Collective OPEB Amounts for employers that participate in CERS Non-Hazardous and Hazardous Systems are provided in an appendix to this report. The allocation of the employers’ proportionate share of the Net OPEB Liability and OPEB Expense was determined using the employers’ actual contributions for FY 2017. This method is expected to be reflective of the employers’ long-term contribution effort as well as be transparent to individual employers and their external auditors.

Summary of Population Statistics The total OPEB liability described in this report is based on the plan membership as of June 30, 2016:

Membership Status Non-Hazardous Hazardous

(1) (2)

Inactive plan members currently

receiving benefits: 32,161 6,053

Inactive plan members entitled to

but no yet receiving benefits: 8,946 500

Active plan members: 80,409 9,078

Total plan members: 121,516 15,631 Note, the membership counts for the health insurance plans are different than the membership counts for the retirement fund due to differences in vesting provisions and the coordination of delivery of health insurance benefits to members that have earned service in more than one system maintained by KRS.

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Recognition of Deferred Outflows and Inflows of Resources According to paragraph 86 of GASB Statement No. 75, differences between expected and actual experience and changes in assumptions are recognized in OPEB expense using a systematic and rational method over a closed period equal to the average of the expected remaining service lives of all employees that are provided with OPEB through the OPEB plan (active employees and inactive members) determined as of the beginning of the measurement period. At the beginning of the 2017 fiscal year, the expected remaining service lives of all employees was the following for each retirement system and the average of the expected remaining service lives for purposes of recognizing the applicable deferred outflows and inflows of resources established in the 2017 fiscal year.

Development of the Average Expected

Remaining Service Life Non-Hazardous Hazardous

(1) (2)

Total expected remaining service lives of all

employees (years): 763,331 71,004

Total plan members: 121,516 15,631

Average expected remaining service life (years): 6.28 4.54

Additionally, differences between projected and actual earnings on OPEB plan investments should be recognized in OPEB expense using a systematic and rational method over a closed five-year period. For this purpose, the deferred outflows and inflows of resources are recognized in the OPEB expense as a level dollar amount over the closed period identified above.

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Implicit Subsidy

GASB Statements No. 75 and No. 68 are conceptually very similar in terms of the liability which is recognized on the balance sheet, the expense calculation, and the corresponding deferred outflows and inflows of resources. The main differences between the standards are related to the differences between pension and health care benefits. In particular, there is a concept referred to as the “implicit subsidy” that applies to health plans which utilize a blended premium, which has no counterpart in GASB Statement No. 68. The “implicit” or “hidden” subsidy refers to the difference between the underlying retiree claims costs and the overall health care premiums paid on behalf of retirees. By “overall”, we mean the combined employer and retiree portions of the premiums. GASB defines the employer provided OPEB benefit as the difference between the underlying claims costs (or age-adjusted premiums) and the premium contributions made by retirees. If the overall premiums for retirees were developed solely on the claims experience of the retirees, there would be no implicit subsidy and the employer portion of the overall retiree premiums would coincide with GASB’s definition of the OPEB benefit. However, the fully-insured premiums KRS pays for the Kentucky Employees’ Health Plan are blended rates based on the combined experience of active and retired members. Because the average cost of providing health care benefits to retirees under age 65 is higher than the average cost of providing health care benefits to all participants, there is an implicit employer subsidy for the non-Medicare eligible retirees. This is important because the retiree health insurance trust is used to pay the employers’ portion of the blended premiums, not the employers’ portion of the underlying retiree claims costs. In order to account for the employer provided OPEB benefit, as it’s defined by GASB, the payments made by the retiree health insurance trust need to be adjusted to reflect the implicit subsidy (the difference between the retiree claims and the overall premiums). Similarly, the employer contributions need to be adjusted to reflect the cost of the implicit subsidy. It’s important to keep in mind that the implicit subsidy is an employer contribution. Because the implicit subsidy does not pass through the trust, it is considered a benefit payment that was paid “as it came due”. For plans that use a blended premium structure, Illustrations B1-1 and B1-2 of Implementation Guide No. 2017-3 describe how a portion of the payments made on behalf of the active employees should be reclassified as benefit payments for retiree healthcare to reflect the retirees’ underlying claims costs. Adjusting the explicit health care costs for active employees and retirees by the implicit subsidy estimates provided in this report is equivalent to the reclassification described in the Implementation Guide. To summarize, the distributions from the retiree health insurance trust pay the employers’ portion of the blended premiums, not the employers’ portion of the underlying retiree claims costs. As a result, the benefit payments and contribution amounts disclosed for GASB Statement No. 74 and 75 purposes need to include an adjustment related to the implicit subsidy. Participating employers should adjust their contributions by the implicit subsidy in order to determine the total employer contribution for GASB Statement No. 75 purposes. This adjustment is needed for contributions made during the measurement period and also for the purpose of the deferred outflow related to contributions made after the measurement date. The appendices in this report provide each employer’s implicit subsidy for the measurement period and each employer’s implicit subsidy for the year ending June 30, 2018.

SECTION 2

ACCOUNTING EXHIBITS

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Exhibit 1

Schedule of the Employers’ Net OPEB Liability as of June 30, 2017

System

Total

OPEB

Liability

Plan

Fiduciary Net

Position

Employers'

Net OPEB

Liability (Asset)

Plan Fiduciary

Net Position as a

Percentage of

the Total

OPEB Liability

Covered

Payroll1

Net OPEB Liability

as a Percentage

of Covered

Payroll

(1) (2) (3) (4) (5) (6) (7)

CERS Non-Hazardous System 4,222,877,716$ 2,212,535,662$ 2,010,342,054$ 52.4% 2,480,130,249$ 81.1%

CERS Hazardous System 2,015,672,964$ 1,189,001,387$ 826,671,577$ 59.0% 542,709,729$ 152.3%

Note:1 Based on derived compensation for fi sca l year ending 2017 us ing the provided employer contribution information.

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Exhibit 2

Development of Single Discount Rate

Table 1. Development of Single Discount Rate at June 30, 2017

CERS

Non-Hazardous

CERS

Hazardous

Single Discount Rate 5.84% 5.96%

Long-Term Expected Rate of Return 6.25% 6.25%

Long-Term Municipal Bond Rate1 3.56% 3.56%

Table 2. Development of Single Discount Rate at June 30, 2016

CERS

Non-Hazardous

CERS

Hazardous

Single Discount Rate 6.89% 7.37%

Long-Term Expected Rate of Return 7.50% 7.50%

Long-Term Municipal Bond Rate1 2.92% 2.92%

1 Fixed-income municipal bonds with 20 years to maturi ty that include only federa l ly tax-exempt municipa l bonds as

reported in Fidel i ty Index’s “20-Year Municipal GO AA Index” as of June 30, 2017 (or as of June 30, 2016).

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Exhibit 3

Schedule of Changes in the Employers’ Net OPEB Liability

Change in the Net OPEB Liability CERS Non-Hazardous CERS Hazardous

(1) (2) (3)

Total OPEB liability

Service Cost 85,468,003$ 20,492,666$

Interest 240,854,088 113,166,185

Benefit Changes 0 0

Difference between actual and expected experience (6,641,137) (2,470,531)

Assumption Changes 520,285,809 391,061,269

Benefit Payments1(140,120,485) (63,656,112)

Net Change in Total OPEB Liability 699,846,278 458,593,477

Total OPEB Liability - Beginning 3,523,031,438 1,557,079,487

Total OPEB Liability - Ending (a) 4,222,877,716$ 2,015,672,964$

Plan Fiduciary Net Position

Contributions - Employer2 133,326,048$ 44,325,154$

Contributions - Member 9,157,707 1,708,118

Benefit Payments1 (140,120,485) (63,656,112)

Net Investment Income 264,782,093 143,891,877

Administrative Expense (788,794) (380,674)

Other 0 0

Net Change in Plan Fiduciary Net Position 266,356,569 125,888,363

Plan Fiduciary Net Position - Beginning 1,946,179,093 1,063,113,024

Plan Fiduciary Net Position - Ending (b) 2,212,535,662$ 1,189,001,387$

Net OPEB Liability - Ending (a) - (b) 2,010,342,054 826,671,577

Plan Fiduciary Net Position as a Percentage of

the Total OPEB Liability 52.4% 59.0%

Covered Payroll3 2,480,130,249$ 542,709,729$

Net OPEB Liability as a Percentage of

Covered Payroll 81.1% 152.3%

Measurement Period

Ending June 30, 2017

1 Includes expected benefi ts due to the impl ici t subs idy for members under age 65. Benefi t payments are a lso offset by insurance

premiums received from reti rees and by Medicare Drug Reimbursements .2 Includes expected benefi ts due to the impl ici t subs idy for members under age 65.3 Based on derived compensation for fi sca l year ending 2017 us ing the provided employer insurance contribution information.

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

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Exhibit 4

Schedule of the Employers’ Contributions for the Measurement Period Ending June 30, 2017

(in thousands)

System

Actuarially

Determined

Contribution1

Total Employer

Contributions2

Contribution

Deficiency

(Excess)

Covered Employee

Payroll3

Actual Contributions

as a Percentage

of Covered Payroll

(1) (2) (3) (4) (5) (6)

CERS Non-Hazardous System 122,270$ 120,712$ 1,558$ 2,480,130$ 4.87%

CERS Hazardous System 53,131$ 51,537$ 1,594$ 542,710$ 9.50%

Note:

3 Based on derived compensation for fi sca l year ending 2017 us ing the provided employer insurance contribution information.

1 Actuaria l ly determined contribution for fi sca l year ending 2017 is based on the contribution rate ca lculated with the the June 30, 2015 actuaria l va luation.2 Employer contributions do not include the expected impl ici t subs idy included in exhibit 3.

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

11

Notes to Schedule of Employers’ Contributions

The actuarially determined contribution rates effective for fiscal year ending 2017 that are documented in the schedule on the previous pages are calculated as of June 30, 2015. Based on the June 30, 2015 actuarial valuation report (produced by the prior actuary), the actuarial methods and assumptions used to calculate these contribution rates are below:

Item CERS Non-Hazardous CERS Hazardous

Actuarial Cost Method: Entry Age Normal Entry Age Normal

Asset Valuation Method: 20% of the difference between the market value of assets and the expected actuarial value of assets is recognized

20% of the difference between the market value of assets and the expected actuarial value of assets is recognized

Amortization Method: Level Percent of Pay Level Percent of Pay

Amortization Period: 28 Years, Closed 28 Years, Closed

Payroll Growth Rate: 4.00% 4.00%

Investment Return: 7.50% 7.50%

Inflation: 3.25% 3.25%

Salary Increases: 4.00%, average 4.00%, average

Mortality: RP-2000 Combined Mortality Table, projected to 2013 with Scale BB (set back 1 year for females)

RP-2000 Combined Mortality Table, projected to 2013 with Scale BB (set back 1 year for females)

Healthcare Trend Rates (Pre-65)

Initial trend starting at 7.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 5 years.

Initial trend starting at 7.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 5 years.

Healthcare Trend Rates (Post-65)

Initial trend starting at 5.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 2 years.

Initial trend starting at 5.50% and gradually decreasing to an ultimate trend rate of 5.00% over a period of 2 years.

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

12

Exhibit 5

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Trend Rate

Table 1. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate

System

1.00% Decrease

(4.84% for Non-Hazardous)

(4.96% for Hazardous)

Current Discount Rate

(5.84% for Non-Hazardous)

(5.96% for Hazardous)

1.00% Increase

(6.84% for Non-Hazardous)

(6.96% for Hazardous)

(1) (2) (3) (4)

CERS Non-Hazardous System 2,558,048,799$ 2,010,342,054$ 1,554,563,958$

CERS Hazardous System 1,107,853,197$ 826,671,577$ 596,618,792$

Table 2. Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rate

System

1.00%

Decrease

Current Healthcare Cost

Trend Rate

1.00%

Increase

(1) (2) (3) (4)

CERS Non-Hazardous System 1,542,035,819$ 2,010,342,054$ 2,619,112,624$

CERS Hazardous System 585,188,103$ 826,671,577$ 1,125,544,014$

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

13

Exhibit 6

Components of Aggregate OPEB Expense (Measurement Date of June 30, 2017)

Component CERS Non-Hazardous CERS Hazardous

(1) (2) (3)

1. Total service cost: 85,468,003$ 20,492,666$

2. Interest on total OPEB liability: 240,854,088 113,166,185

3. Current-period benefit changes: 0 0

4. Member contributions: (9,157,707) (1,708,118)

5. Projected earnings on plan investments: (146,022,475) (79,058,345)

6. Administrative expense: 788,794 380,674

7. Other: - -

8. Recognition of deferred outflows/ 81,790,553 85,592,673

(inflows) due to liabilities:1

9. Recognition of deferred outflows/

(inflows) due to assets:2(23,751,924) (12,966,706)

10. Total Aggregate OPEB Expense: 229,969,332$ 125,899,029$

1 Liability experience and assumption changes.2 Difference between projected and actual investment experience.

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

14

Exhibit 7a

Summary of Collective Deferred Outflows and Inflows of Resources Arising from Current and Prior Reporting Periods for the CERS Non-Hazardous Retirement System

Differences Between Expected and Actual Liability Experience

Deferred Increase/(Decrease) in OPEB Expense Arising from the Recognition

Original Outflow/(Inflow) Recognition of the Effects of Differences Between Expected and Actual Liability Experience

Year Outflow/(Inflow) as of June 30, 2017 Period (Years) 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 Thereafter

2016-2017 (6,641,137) (5,583,631) 6.28 (1,057,506) (1,057,506) (1,057,506) (1,057,506) (1,057,506) (1,057,506) (296,101)

(5,583,631) (1,057,506) (1,057,506) (1,057,506) (1,057,506) (1,057,506) (1,057,506) (296,101)

Differences Between Projected and Actual Earnings on OPEB Plan InvestmentsDeferred Increase/(Decrease) in OPEB Expense Arising from the Recognition of the Effects

Original Outflow/(Inflow) Recognition of Differences Between Projected and Actual Earnings on OPEB Plan Investments

Year Outflow/(Inflow) as of June 30, 2017 Period (Years) 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2020-2021 Thereafter

2016-2017 (118,759,618) (95,007,694) 5.00 (23,751,924) (23,751,924) (23,751,924) (23,751,924) (23,751,922) - -

(95,007,694) (23,751,924) (23,751,924) (23,751,924) (23,751,924) (23,751,922) - -

Effects of Changes of AssumptionsDeferred Increase/(Decrease) in OPEB Expense Arising from the

Original Outflow/(Inflow) Recognition Recognition of the Effects of Changes of Assumptions

Year Outflow/(Inflow) as of June 30, 2017 Period (Years) 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2020-2021 Thereafter

2016-2017 520,285,809 437,437,750 6.28 82,848,059 82,848,059 82,848,059 82,848,059 82,848,059 82,848,059 23,197,455

437,437,750 82,848,059 82,848,059 82,848,059 82,848,059 82,848,059 82,848,059 23,197,455

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

15

Exhibit 7b

Summary of Collective Deferred Outflows and Inflows of Resources Arising from Current and Prior Reporting Periods

for the CERS Hazardous Retirement System

Differences Between Expected and Actual Liability ExperienceDeferred Increase/(Decrease) in OPEB Expense Arising from the Recognition

Original Outflow/(Inflow) Recognition of the Effects of Differences Between Expected and Actual Liability Experience

Year Outflow/(Inflow) as of June 30, 2017 Period (Years) 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 Thereafter

2016-2017 (2,470,531) (1,926,361) 4.54 (544,170) (544,170) (544,170) (544,170) (293,851) - -

(1,926,361) (544,170) (544,170) (544,170) (544,170) (293,851) - -

Differences Between Projected and Actual Earnings on OPEB Plan InvestmentsDeferred Increase/(Decrease) in OPEB Expense Arising from the Recognition of the Effects

Original Outflow/(Inflow) Recognition of Differences Between Projected and Actual Earnings on OPEB Plan Investments

Year Outflow/(Inflow) as of June 30, 2017 Period (Years) 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2020-2021 Thereafter

2016-2017 (64,833,532) (51,866,826) 5.00 (12,966,706) (12,966,706) (12,966,706) (12,966,706) (12,966,708) - -

(51,866,826) (12,966,706) (12,966,706) (12,966,706) (12,966,706) (12,966,708) - -

Effects of Changes of AssumptionsDeferred Increase/(Decrease) in OPEB Expense Arising from the

Original Outflow/(Inflow) Recognition Recognition of the Effects of Changes of Assumptions

Year Outflow/(Inflow) as of June 30, 2017 Period (Years) 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2020-2021 Thereafter

2016-2017 391,061,269 304,924,426 4.54 86,136,843 86,136,843 86,136,843 86,136,843 46,513,897 - -

304,924,426 86,136,843 86,136,843 86,136,843 86,136,843 46,513,897 - -

Kentucky County Employees Retirement System

Accounting Disclosure Information as of June 30, 2017

16

Exhibit 8

Statement of Collective Deferred Outflows and Inflows of Resources to be recognized in Future OPEB Expense by Year

Period

CERS Non-

Hazardous CERS Hazardous

(1) (2) (3)

1. Fiscal Year + 1 58,038,629$ 72,625,967$

2. Fiscal Year + 2 58,038,629 72,625,967

3. Fiscal Year + 3 58,038,629 72,625,967

4. Fiscal Year + 4 58,038,631 33,253,338

5. Fiscal Year + 5 81,790,553 -

6. Thereafter 22,901,354 -

7. Total 336,846,425$ 251,131,239$

APPENDIX A

COLLECTIVE OPEB AMOUNTS – CERS NON-HAZARDOUS SYSTEM

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

20025 JUDL ADM OFF OF THE COURT 2.433632% N/A 2,802,668 306,980 3,109,648 48,924,328 62,253,494 37,832,366 37,527,477 63,739,563 5,596,607 (21,500) 5,575,107 - 5,575,107 597,940 - 10,645,625 - - 10,645,625 135,885 - 2,312,138 113,518 2,561,541 1,390,947 1,390,947 1,390,947 1,390,947 1,968,981 551,315 39931 JEFFERSON CO CLERK 0.350650% N/A 403,823 44,231 448,054 7,049,264 8,969,798 5,451,079 5,407,149 9,183,918 806,387 (3,098) 803,289 - 803,289 86,154 - 1,533,875 - - 1,533,875 19,579 - 333,144 16,356 369,079 200,414 200,414 200,414 200,414 283,701 79,437 39932 JEFFERSON CO SHERIFF 0.081755% N/A 94,152 10,313 104,465 1,643,555 2,091,333 1,270,934 1,260,691 2,141,256 188,011 (722) 187,289 - 187,289 20,087 - 357,627 - - 357,627 4,565 - 77,674 3,813 86,052 46,727 46,727 46,727 46,727 66,146 18,521 39933 KENTON CO COURT CLERK 0.051621% N/A 59,449 6,512 65,961 1,037,759 1,320,490 802,481 796,014 1,352,012 118,712 (456) 118,256 - 118,256 12,683 - 225,810 - - 225,810 2,882 - 49,044 2,407 54,333 29,504 29,504 29,504 29,504 41,765 11,694 39934 KENTON CO SHERIFF 0.018438% N/A 21,234 2,326 23,560 370,667 471,653 286,631 284,321 482,912 42,402 (163) 42,239 - 42,239 4,530 - 80,655 - - 80,655 1,030 - 17,518 860 19,408 10,538 10,538 10,538 10,538 14,918 4,177 39935 CAMPBELL COUNTY CLERK 0.037805% N/A 43,537 4,769 48,306 760,010 967,070 587,703 582,967 990,156 86,940 (334) 86,606 - 86,606 9,289 - 165,373 - - 165,373 2,111 - 35,918 1,764 39,793 21,608 21,608 21,608 21,608 30,587 8,564 39936 CAMPBELL CO SHERIFF 0.014382% N/A 16,562 1,814 18,376 289,127 367,899 223,577 221,776 376,681 33,074 (127) 32,947 - 32,947 3,534 - 62,912 - - 62,912 803 - 13,664 671 15,138 8,220 8,220 8,220 8,220 11,636 3,258 39937 FAYETTE CO CLERK 0.135898% N/A 156,506 17,142 173,648 2,732,015 3,476,337 2,112,621 2,095,596 3,559,322 312,524 (1,201) 311,323 - 311,323 33,390 - 594,469 - - 594,469 7,588 - 129,114 6,339 143,041 77,672 77,672 77,672 77,672 109,951 30,786 39938 FAYETTE CO SHERIFF 0.079704% N/A 91,790 10,054 101,844 1,602,323 2,038,867 1,239,050 1,229,064 2,087,538 183,295 (704) 182,591 - 182,591 19,583 - 348,655 - - 348,655 4,450 - 75,725 3,718 83,893 45,555 45,555 45,555 45,555 64,486 18,056 39939 DAVIESS CO CLERK 0.042814% N/A 49,307 5,401 54,708 860,708 1,095,203 665,571 660,207 1,121,347 98,459 (378) 98,081 - 98,081 10,519 - 187,285 - - 187,285 2,391 - 40,677 1,996 45,064 24,471 24,471 24,471 24,471 34,640 9,699 39940 DAVIESS CO SHERIFF 0.006606% N/A 7,607 833 8,440 132,803 168,985 102,694 101,867 173,019 15,192 (58) 15,134 - 15,134 1,623 - 28,897 - - 28,897 369 - 6,276 309 6,954 3,776 3,776 3,776 3,776 5,345 1,497 39941 PIKE CO CLERK 0.020528% N/A 23,641 2,589 26,230 412,683 525,116 319,121 316,549 537,651 47,208 (181) 47,027 - 47,027 5,044 - 89,797 - - 89,797 1,146 - 19,503 958 21,607 11,733 11,733 11,733 11,733 16,609 4,650 39942 PIKE CO SHERIFF 0.026864% N/A 30,937 3,389 34,326 540,058 687,194 417,618 414,253 703,598 61,779 (237) 61,542 - 61,542 6,600 - 117,513 - - 117,513 1,500 - 25,523 1,253 28,276 15,354 15,354 15,354 15,354 21,735 6,086 39943 HARDIN COUNTY CLERK OFFIC 0.045891% N/A 52,850 5,789 58,639 922,566 1,173,914 713,405 707,656 1,201,937 105,535 (405) 105,130 - 105,130 11,275 - 200,745 - - 200,745 2,562 - 43,600 2,141 48,303 26,230 26,230 26,230 26,230 37,130 10,396 39944 HARDIN COUNTY SHERIFF 0.016590% N/A 19,106 2,093 21,199 333,516 424,380 257,902 255,824 434,511 38,152 (146) 38,006 - 38,006 4,076 - 72,571 - - 72,571 926 - 15,762 773 17,461 9,483 9,483 9,483 9,483 13,423 3,758 39945 WARREN COUNTY CLERKS OFF 0.042201% N/A 48,600 5,323 53,923 848,384 1,079,522 656,042 650,755 1,105,292 97,049 (373) 96,676 - 96,676 10,369 - 184,603 - - 184,603 2,356 - 40,094 1,969 44,419 24,120 24,120 24,120 24,120 34,143 9,561 39946 WARREN COUNTY SHERIFF 0.080604% N/A 92,827 10,167 102,994 1,620,416 2,061,890 1,253,041 1,242,943 2,111,110 185,364 (712) 184,652 - 184,652 19,804 - 352,592 - - 352,592 4,501 - 76,580 3,760 84,841 46,069 46,069 46,069 46,069 65,214 18,260 39947 BOONE COUNTY CLERK 0.044374% N/A 51,103 5,597 56,700 892,069 1,135,109 689,822 684,263 1,162,205 102,047 (392) 101,655 - 101,655 10,903 - 194,109 - - 194,109 2,478 - 42,159 2,070 46,707 25,362 25,362 25,362 25,362 35,902 10,052 39948 BOONE COUNTY SHERIFF 0.018584% N/A 21,402 2,344 23,746 373,602 475,388 288,900 286,572 486,736 42,738 (164) 42,574 - 42,574 4,566 - 81,293 - - 81,293 1,038 - 17,656 867 19,561 10,622 10,622 10,622 10,622 15,036 4,210 39949 CHRISTIAN COUNTY CLERK 0.020732% N/A 23,876 2,615 26,491 416,784 530,335 322,292 319,695 542,994 47,677 (183) 47,494 - 47,494 5,094 - 90,690 - - 90,690 1,158 - 19,697 967 21,822 11,850 11,850 11,850 11,850 16,774 4,697 39950 CHRISTIAN COUNTY SHERIFF 0.068455% N/A 78,835 8,635 87,470 1,376,180 1,751,112 1,064,177 1,055,601 1,792,914 157,426 (605) 156,821 - 156,821 16,819 - 299,448 - - 299,448 3,822 - 65,038 3,193 72,053 39,125 39,125 39,125 39,125 55,385 15,508 39951 MADISON COUNTY CLERK 0.037255% N/A 42,904 4,699 47,603 748,953 953,001 579,153 574,485 975,750 85,675 (329) 85,346 - 85,346 9,154 - 162,967 - - 162,967 2,080 - 35,395 1,739 39,214 21,293 21,293 21,293 21,293 30,142 8,440 39952 MADISON COUNTY SHERIFF 0.010762% N/A 12,393 1,358 13,751 216,353 275,297 167,302 165,954 281,869 24,749 (95) 24,654 - 24,654 2,644 - 47,077 - - 47,077 601 - 10,225 502 11,328 6,151 6,151 6,151 6,151 8,707 2,438 39961 BULLITT COUNTY CLERK 0.036237% N/A 41,732 4,571 46,303 728,488 926,960 563,327 558,788 949,088 83,334 (320) 83,014 - 83,014 8,903 - 158,514 - - 158,514 2,023 - 34,428 1,690 38,141 20,711 20,711 20,711 20,711 29,318 8,209 39962 BULLITT CO SHERIFF 0.023676% N/A 27,266 2,987 30,253 475,969 605,644 368,059 365,092 620,101 54,448 (209) 54,239 - 54,239 5,817 - 103,568 - - 103,568 1,322 - 22,494 1,104 24,920 13,532 13,532 13,532 13,532 19,156 5,363 014A BRECKINRIDGE CO ATTORNEY 0.000565% N/A 651 71 722 11,358 14,453 8,783 8,713 14,798 1,299 (5) 1,294 - 1,294 139 - 2,472 - - 2,472 32 - 537 26 595 323 323 323 323 457 128 A051 HENDERSON CO TOURIST COMM 0.002932% N/A 3,376 370 3,746 58,943 75,002 45,580 45,212 76,792 6,743 (26) 6,717 - 6,717 720 - 12,826 - - 12,826 164 - 2,786 137 3,087 1,676 1,676 1,676 1,676 2,372 664 A073 HOUSING AUTH OF PADUCAH 0.044819% N/A 51,615 5,654 57,269 901,015 1,146,492 696,740 691,125 1,173,860 103,070 (396) 102,674 - 102,674 11,012 - 196,055 - - 196,055 2,503 - 42,581 2,091 47,175 25,616 25,616 25,616 25,616 36,262 10,153 A113 MORGANFIELD HOUSING AUTH 0.001855% N/A 2,136 234 2,370 37,292 47,452 28,837 28,605 48,585 4,266 (16) 4,250 - 4,250 456 - 8,114 - - 8,114 104 - 1,762 87 1,953 1,061 1,061 1,061 1,061 1,501 420 A156 CITY OF ANCHORAGE 0.016772% N/A 19,315 2,116 21,431 337,175 429,036 260,731 258,630 439,278 38,570 (148) 38,422 - 38,422 4,121 - 73,367 - - 73,367 936 - 15,935 782 17,653 9,586 9,586 9,586 9,586 13,570 3,800 AB19 BELLEVUE/DAYTON FIRE 0.001253% N/A 1,443 158 1,601 25,190 32,052 19,479 19,322 32,817 2,882 (11) 2,871 - 2,871 308 - 5,481 - - 5,481 70 - 1,190 59 1,319 716 716 716 716 1,014 284 B008 BURLINGTON FIRE PRO DIST 0.001757% N/A 2,023 222 2,245 35,322 44,945 27,314 27,094 46,018 4,041 (16) 4,025 - 4,025 432 - 7,686 - - 7,686 98 - 1,669 82 1,849 1,004 1,004 1,004 1,004 1,421 398 B010 HOUSING AUTHORITY OF CATLETTSBURG 0.008918% N/A 10,270 1,125 11,395 179,282 228,127 138,636 137,519 233,572 20,509 (79) 20,430 - 20,430 2,191 - 39,011 - - 39,011 498 - 8,473 416 9,387 5,097 5,097 5,097 5,097 7,215 2,020 B015 CITY OF HILLVIEW 0.013464% N/A 15,505 1,698 17,203 270,672 344,416 209,306 207,620 352,637 30,963 (119) 30,844 - 30,844 3,308 - 58,897 - - 58,897 752 - 12,792 629 14,173 7,695 7,695 7,695 7,695 10,893 3,050 B017 PENNYRILE EMER ASST CTR 0.008376% N/A 9,646 1,057 10,703 168,386 214,262 130,210 129,161 219,377 19,262 (74) 19,188 - 19,188 2,058 - 36,640 - - 36,640 468 - 7,958 390 8,816 4,787 4,787 4,787 4,787 6,777 1,897 B018 W KY ED COOPERATIVE 0.015121% N/A 17,414 1,907 19,321 303,984 386,803 235,066 233,171 396,036 34,774 (134) 34,640 - 34,640 3,715 - 66,145 - - 66,145 844 - 14,366 706 15,916 8,642 8,642 8,642 8,642 12,234 3,426 B030 OWENSBORO/DAV CO ECO DEV 0.012551% N/A 14,454 1,583 16,037 252,318 321,061 195,113 193,541 328,725 28,863 (111) 28,752 - 28,752 3,084 - 54,903 - - 54,903 701 - 11,924 586 13,211 7,173 7,173 7,173 7,173 10,155 2,843 B035 GTR FLEMING CO WATER COMM 0.004429% N/A 5,100 559 5,659 89,038 113,296 68,852 68,297 116,000 10,185 (39) 10,146 - 10,146 1,088 - 19,374 - - 19,374 247 - 4,208 206 4,661 2,532 2,532 2,532 2,532 3,584 1,003 B038 CITY OF HICKMAN 0.019684% N/A 22,669 2,483 25,152 395,716 503,526 306,000 303,534 515,546 45,267 (174) 45,093 - 45,093 4,836 - 86,105 - - 86,105 1,099 - 18,701 918 20,718 11,250 11,250 11,250 11,250 15,926 4,459 B042 HOUSING AUTH OF MAYFIELD 0.020019% N/A 23,055 2,525 25,580 402,450 512,096 311,208 308,700 524,320 46,038 (177) 45,861 - 45,861 4,919 - 87,571 - - 87,571 1,118 - 19,020 934 21,072 11,442 11,442 11,442 11,442 16,197 4,535 B043 GRAYSON CO CONSERV DIST 0.001029% N/A 1,185 130 1,315 20,686 26,322 15,996 15,868 26,951 2,366 (9) 2,357 - 2,357 253 - 4,501 - - 4,501 57 - 978 48 1,083 588 588 588 588 833 233 B045 CITY OF BELLEFONTE 0.000148% N/A 170 19 189 2,975 3,786 2,301 2,282 3,876 340 (1) 339 - 339 36 - 647 - - 647 8 - 141 7 156 85 85 85 85 120 34 B048 CITY OF HARLAN 0.035696% N/A 41,109 4,503 45,612 717,612 913,121 554,917 550,445 934,918 82,090 (315) 81,775 - 81,775 8,770 - 156,148 - - 156,148 1,993 - 33,914 1,664 37,571 20,402 20,402 20,402 20,402 28,881 8,087 B051 HENDERSON CITY/CO PLANNIN 0.012512% N/A 14,409 1,578 15,987 251,534 320,063 194,507 192,940 327,703 28,774 (111) 28,663 - 28,663 3,074 - 54,732 - - 54,732 699 - 11,887 584 13,170 7,151 7,151 7,151 7,151 10,123 2,834 B052 HENRY CO WATER DIST #2 0.034121% N/A 39,295 4,304 43,599 685,949 872,832 530,433 526,158 893,667 78,468 (301) 78,167 - 78,167 8,383 - 149,258 - - 149,258 1,905 - 32,418 1,592 35,915 19,502 19,502 19,502 19,502 27,607 7,730 B054 CITY OF NORTONVILLE 0.002310% N/A 2,661 291 2,952 46,439 59,091 35,910 35,621 60,502 5,312 (20) 5,292 - 5,292 568 - 10,105 - - 10,105 129 - 2,195 108 2,432 1,321 1,321 1,321 1,321 1,869 523 B058 JOHNSON CO FISCAL COURT 0.065114% N/A 74,988 8,214 83,202 1,309,014 1,665,648 1,012,239 1,004,081 1,705,409 149,742 (575) 149,167 - 149,167 15,998 - 284,833 - - 284,833 3,636 - 61,863 3,037 68,536 37,216 37,216 37,216 37,216 52,682 14,751 B061 KNOX CO UTILITIES COMM 0.011711% N/A 13,487 1,477 14,964 235,431 299,573 182,055 180,588 306,724 26,932 (103) 26,829 - 26,829 2,877 - 51,228 - - 51,228 654 - 11,126 546 12,326 6,694 6,694 6,694 6,694 9,475 2,653 B072 LAKE BARKLEY TOUR COMM 0.001561% N/A 1,797 197 1,994 31,381 39,931 24,267 24,071 40,884 3,590 (14) 3,576 - 3,576 384 - 6,828 - - 6,828 87 - 1,483 73 1,643 892 892 892 892 1,263 353 B078 MARION CO WATER DISTRICT 0.011706% N/A 13,481 1,477 14,958 235,331 299,445 181,977 180,511 306,593 26,920 (103) 26,817 - 26,817 2,876 - 51,206 - - 51,206 654 - 11,122 546 12,322 6,691 6,691 6,691 6,691 9,471 2,652 B084 N MERCER WATER DISTRICT 0.016128% N/A 18,574 2,034 20,608 324,228 412,562 250,720 248,700 422,410 37,089 (142) 36,947 - 36,947 3,963 - 70,550 - - 70,550 901 - 15,323 752 16,976 9,218 9,218 9,218 9,218 13,049 3,654 B087 MONTGOMERY CO FIRE DIST 0.100329% N/A 115,542 12,656 128,198 2,016,956 2,566,465 1,559,678 1,547,109 2,627,730 230,726 (886) 229,840 - 229,840 24,651 - 438,877 - - 438,877 5,602 - 95,320 4,680 105,602 57,344 57,344 57,344 57,344 81,174 22,729 B097 KY RIVER REGIONAL JAIL 0.032547% N/A 37,482 4,106 41,588 654,306 832,568 505,964 501,886 852,443 74,848 (288) 74,560 - 74,560 7,997 - 142,373 - - 142,373 1,817 - 30,922 1,518 34,257 18,602 18,602 18,602 18,602 26,332 7,373 B098 PIKE CO SENIOR CITIZEN PR 0.014721% N/A 16,953 1,857 18,810 295,942 376,570 228,847 227,003 385,560 33,854 (130) 33,724 - 33,724 3,617 - 64,395 - - 64,395 822 - 13,986 687 15,495 8,414 8,414 8,414 8,414 11,910 3,335 B100 CITY OF SCIENCE HILL 0.001727% N/A 1,989 218 2,207 34,719 44,178 26,847 26,631 45,232 3,972 (15) 3,957 - 3,957 424 - 7,555 - - 7,555 96 - 1,641 80 1,817 987 987 987 987 1,398 392 B104 RUSSELL CO AMBULANCE SER 0.021011% N/A 24,197 2,650 26,847 422,393 537,472 326,629 323,997 550,302 48,319 (186) 48,133 - 48,133 5,162 - 91,910 - - 91,910 1,173 - 19,962 981 22,116 12,008 12,008 12,008 12,008 16,999 4,760 B106 NORTH SHELBY WATER CO 0.018680% N/A 21,512 2,356 23,868 375,532 477,844 290,393 288,052 489,250 42,958 (165) 42,793 - 42,793 4,590 - 81,713 - - 81,713 1,043 - 17,747 872 19,662 10,677 10,677 10,677 10,677 15,113 4,232 B109 CAMPBELL/TAYLOR CO I D A 0.003424% N/A 3,944 432 4,376 68,834 87,588 53,228 52,799 89,678 7,874 (30) 7,844 - 7,844 841 - 14,978 - - 14,978 191 - 3,253 159 3,603 1,957 1,957 1,957 1,957 2,771 776 B113 UNION CO ECONOMIC DEVELOP 0.003255% N/A 3,748 411 4,159 65,437 83,264 50,601 50,193 85,252 7,486 (29) 7,457 - 7,457 800 - 14,239 - - 14,239 182 - 3,093 152 3,427 1,860 1,860 1,860 1,860 2,633 737 B116 MONTICELLO/WAYNE TELE BOA 0.006643% N/A 7,651 838 8,489 133,547 169,931 103,270 102,437 173,988 15,277 (59) 15,218 - 15,218 1,632 - 29,059 - - 29,059 371 - 6,311 309 6,991 3,797 3,797 3,797 3,797 5,374 1,505 B118 WHITLEY CO CONSERV DIST 0.003408% N/A 3,925 430 4,355 68,512 87,178 52,980 52,553 89,259 7,837 (30) 7,807 - 7,807 837 - 14,908 - - 14,908 190 - 3,238 159 3,587 1,948 1,948 1,948 1,948 2,757 772 B124 HOPKINS-CHRIST CO PLANNIN 0.036287% N/A 41,790 4,577 46,367 729,493 928,239 564,105 559,559 950,397 83,449 (321) 83,128 - 83,128 8,916 - 158,733 - - 158,733 2,026 - 34,475 1,693 38,194 20,739 20,739 20,739 20,739 29,358 8,220 B156 LOU POLICE RETIRE FUND 0.003915% N/A 4,509 494 5,003 78,705 100,148 60,861 60,371 102,538 9,003 (34) 8,969 - 8,969 962 - 17,126 - - 17,126 219 - 3,720 182 4,121 2,238 2,238 2,238 2,238 3,168 887 B179 HOUSING AUTH OF BENTON 0.007666% N/A 8,828 967 9,795 154,113 196,100 119,173 118,212 200,781 17,629 (68) 17,561 - 17,561 1,884 - 33,534 - - 33,534 428 - 7,283 358 8,069 4,381 4,381 4,381 4,381 6,202 1,737 B230 RIVERPARK CTR OWENSBORO 0.021180% N/A 24,392 2,672 27,064 425,790 541,795 329,257 326,603 554,728 48,708 (187) 48,521 - 48,521 5,204 - 92,649 - - 92,649 1,183 - 20,123 987 22,293 12,106 12,106 12,106 12,106 17,136 4,799 B256 BUECHEL FIRE PROTECT DIST 0.001232% N/A 1,419 155 1,574 24,767 31,515 19,152 18,998 32,267 2,833 (11) 2,822 - 2,822 303 - 5,389 - - 5,389 69 - 1,170 58 1,297 704 704 704 704 997 279 B259 CITY OF LUDLOW 0.017052% N/A 19,638 2,151 21,789 342,804 436,198 265,084 262,948 446,611 39,214 (151) 39,063 - 39,063 4,190 - 74,592 - - 74,592 952 - 16,201 795 17,948 9,746 9,746 9,746 9,746 13,796 3,863 B356 CITY OF DOUGLASS HILLS 0.003711% N/A 4,274 468 4,742 74,604 94,929 57,690 57,225 97,195 8,534 (33) 8,501 - 8,501 912 - 16,233 - - 16,233 207 - 3,526 173 3,906 2,121 2,121 2,121 2,121 3,002 841 B456 ANCHORAGE FIRE PROTECTION 0.002487% N/A 2,864 314 3,178 49,997 63,619 38,662 38,350 65,137 5,719 (22) 5,697 - 5,697 611 - 10,879 - - 10,879 139 - 2,363 116 2,618 1,421 1,421 1,421 1,421 2,012 564 B656 LOUISVILLE AIRPORT AUTHOR 0.287007% N/A 330,528 36,203 366,731 5,769,822 7,341,779 4,461,707 4,425,751 7,517,037 660,028 (2,536) 657,492 - 657,492 70,517 - 1,255,477 - - 1,255,477 16,025 - 272,679 13,388 302,092 164,039 164,039 164,039 164,039 232,209 65,018 B756 LEGAL AID SOCIETY INC 0.078864% N/A 90,823 9,948 100,771 1,585,436 2,017,380 1,225,991 1,216,111 2,065,537 181,363 (697) 180,666 - 180,666 19,377 - 344,981 - - 344,981 4,403 - 74,927 3,678 83,008 45,075 45,075 45,075 45,075 63,806 17,866 B856 JEFF CO SOIL/CONSER DIST 0.001550% N/A 1,785 196 1,981 31,160 39,650 24,096 23,902 40,596 3,565 (14) 3,551 - 3,551 381 - 6,780 - - 6,780 87 - 1,473 72 1,632 886 886 886 886 1,254 351 B956 LAKE DREAMLAND FIRE DIST 0.001363% N/A 1,569 172 1,741 27,401 34,866 21,189 21,018 35,699 3,134 (12) 3,122 - 3,122 335 - 5,962 - - 5,962 76 - 1,295 64 1,435 779 779 779 779 1,103 309 C025 WINCHESTER CLARK COUNTY INDUSTRIAL AUTHORITY 0.003943% N/A 4,541 497 5,038 79,268 100,864 61,296 60,802 103,272 9,068 (35) 9,033 - 9,033 969 - 17,248 - - 17,248 220 - 3,746 184 4,150 2,253 2,253 2,253 2,253 3,190 893 C079 JONATHAN CREEK WATER DIST 0.011333% N/A 13,052 1,430 14,482 227,832 289,904 176,179 174,759 296,824 26,062 (100) 25,962 - 25,962 2,785 - 49,575 - - 49,575 633 - 10,767 528 11,928 6,478 6,478 6,478 6,478 9,169 2,567 C087 CITY OF JEFFERSONVILLE 0.007987% N/A 9,198 1,007 10,205 160,566 204,311 124,163 123,162 209,189 18,368 (71) 18,297 - 18,297 1,962 - 34,938 - - 34,938 446 - 7,588 373 8,407 4,565 4,565 4,565 4,565 6,462 1,809 C106 CITY OF SIMPSONVILLE 0.022915% N/A 26,389 2,891 29,280 460,670 586,177 356,228 353,358 600,170 52,697 (202) 52,495 - 52,495 5,630 - 100,239 - - 100,239 1,279 - 21,771 1,069 24,119 13,098 13,098 13,098 13,098 18,540 5,191 C118 HOUSING AUTH OF CORBIN 0.012737% N/A 14,668 1,607 16,275 256,057 325,819 198,005 196,409 333,596 29,291 (113) 29,178 - 29,178 3,129 - 55,716 - - 55,716 711 - 12,101 594 13,406 7,279 7,279 7,279 7,279 10,305 2,885 C230 HOUSING AUTH OF OWENSBORO 0.044344% N/A 51,069 5,594 56,663 891,466 1,134,341 689,356 683,800 1,161,419 101,978 (392) 101,586 - 101,586 10,895 - 193,977 - - 193,977 2,476 - 42,130 2,068 46,674 25,345 25,345 25,345 25,345 35,877 10,045 C256 LOUISVILLE/JEFF CO METRO 5.880183% N/A 6,771,853 741,731 7,513,584 118,211,792 150,417,951 91,411,206 90,674,528 154,008,615 13,522,618 (51,948) 13,470,670 - 13,470,670 1,444,754 - 25,722,140 - - 25,722,140 328,328 - 5,586,626 274,284 6,189,238 3,360,830 3,360,830 3,360,830 3,360,830 4,757,486 1,332,097 D017 CALDWELL CO WATER DISTRIC 0.012614% N/A 14,527 1,591 16,118 253,585 322,672 196,093 194,512 330,375 29,008 (111) 28,897 - 28,897 3,099 - 55,178 - - 55,178 704 - 11,984 589 13,277 7,210 7,210 7,210 7,210 10,206 2,858 D025 WINCHESTER-CLARK COUNTY TOURISM 0.002735% N/A 3,150 345 3,495 54,983 69,963 42,517 42,175 71,633 6,290 (24) 6,266 - 6,266 672 - 11,964 - - 11,964 153 - 2,598 127 2,878 1,563 1,563 1,563 1,563 2,213 619 D052 CITY OF PLEASUREVILLE 0.000886% N/A 1,020 112 1,132 17,812 22,664 13,773 13,662 23,205 2,038 (8) 2,030 - 2,030 218 - 3,876 - - 3,876 49 - 842 42 933 506 506 506 506 717 201 D071 CITY OF LEWISBURG 0.007408% N/A 8,532 934 9,466 148,926 189,500 115,162 114,234 194,024 17,036 (65) 16,971 - 16,971 1,820 - 32,405 - - 32,405 414 - 7,038 345 7,797 4,235 4,235 4,235 4,235 5,994 1,679 D079 NORTH MARSHALL WATER DIST 0.018596% N/A 21,416 2,346 23,762 373,843 475,695 289,087 286,757 487,050 42,765 (164) 42,601 - 42,601 4,569 - 81,346 - - 81,346 1,038 - 17,668 867 19,573 10,629 10,629 10,629 10,629 15,046 4,213 D084 GTR H/MERCER PL&ZONING CO 0.002247% N/A 2,587 283 2,870 45,172 57,479 34,931 34,650 58,851 5,167 (20) 5,147 - 5,147 552 - 9,829 - - 9,829 125 - 2,135 106 2,366 1,284 1,284 1,284 1,284 1,818 509 D098 CITY OF COAL RUN VILLAGE 0.000866% N/A 997 109 1,106 17,410 22,153 13,463 13,354 22,682 1,992 (8) 1,984 - 1,984 213 - 3,788 - - 3,788 48 - 823 41 912 495 495 495 495 700 196 D113 UNION CO WATER DISTRICT 0.009188% N/A 10,581 1,159 11,740 184,710 235,034 142,833 141,682 240,644 21,130 (81) 21,049 - 21,049 2,257 - 40,192 - - 40,192 513 - 8,729 429 9,671 5,252 5,252 5,252 5,252 7,434 2,081 D118 WHITLEY CO WATER DIST 0.006964% N/A 8,020 878 8,898 140,000 178,143 108,260 107,387 182,395 16,015 (62) 15,953 - 15,953 1,711 - 30,463 - - 30,463 389 - 6,616 325 7,330 3,980 3,980 3,980 3,980 5,634 1,578 D135 WESTERN FLEMING WATER DIS 0.007263% N/A 8,365 916 9,281 146,011 185,791 112,908 111,998 190,226 16,703 (64) 16,639 - 16,639 1,785 - 31,771 - - 31,771 406 - 6,900 339 7,645 4,151 4,151 4,151 4,151 5,876 1,645 G015 ZONETON FIRE PROT DIST 0.000355% N/A 409 45 454 7,137 9,081 5,519 5,474 9,298 816 (3) 813 - 813 87 - 1,553 - - 1,553 20 - 337 17 374 203 203 203 203 287 80 GS06 SHELBY CO SUB FIRE DIST 0.002305% N/A 2,655 291 2,946 46,338 58,963 35,833 35,544 60,371 5,301 (20) 5,281 - 5,281 566 - 10,083 - - 10,083 129 - 2,190 107 2,426 1,318 1,318 1,318 1,318 1,865 522 J001 ADAIR CO BD OF EDUCATION 0.128841% N/A 148,378 16,252 164,630 2,590,145 3,295,816 2,002,916 1,986,774 3,374,491 296,295 (1,138) 295,157 - 295,157 31,656 - 563,599 - - 563,599 7,194 - 122,409 6,010 135,613 73,640 73,640 73,640 73,640 104,242 29,187 J002 CITY OF SCOTTSVILLE 0.074334% N/A 85,606 9,377 94,983 1,494,368 1,901,500 1,155,570 1,146,257 1,946,891 170,945 (657) 170,288 - 170,288 18,264 - 325,165 - - 325,165 4,151 - 70,623 3,467 78,241 42,485 42,485 42,485 42,485 60,141 16,839 J003 CITY OF LAWRENCEBURG 0.082939% N/A 95,515 10,462 105,977 1,667,358 2,121,620 1,289,340 1,278,949 2,172,266 190,734 (733) 190,001 - 190,001 20,378 - 362,806 - - 362,806 4,631 - 78,798 3,869 87,298 47,404 47,404 47,404 47,404 67,103 18,789 J004 BALLARD CO BD OF ED 0.078298% N/A 90,171 9,877 100,048 1,574,058 2,002,901 1,217,192 1,207,383 2,050,713 180,061 (692) 179,369 - 179,369 19,238 - 342,505 - - 342,505 4,372 - 74,389 3,652 82,413 44,751 44,751 44,751 44,751 63,348 17,737 J005 GLASGOW BD OF EDUCATION 0.101730% N/A 117,156 12,832 129,988 2,045,121 2,602,303 1,581,458 1,568,713 2,664,423 233,948 (899) 233,049 - 233,049 24,995 - 445,005 - - 445,005 5,680 - 96,651 4,746 107,077 58,144 58,144 58,144 58,144 82,307 23,046 J006 BATH CO BD OF EDUC 0.108296% N/A 124,718 13,661 138,379 2,177,120 2,770,265 1,683,531 1,669,963 2,836,394 249,048 (957) 248,091 - 248,091 26,608 - 473,728 - - 473,728 6,047 - 102,890 5,051 113,988 61,897 61,897 61,897 61,897 87,619 24,533 J007 CITY OF MIDDLESBORO 0.058359% N/A 67,209 7,361 74,570 1,173,216 1,492,852 907,228 899,917 1,528,488 134,208 (516) 133,692 - 133,692 14,339 - 255,284 - - 255,284 3,259 - 55,446 2,722 61,427 33,355 33,355 33,355 33,355 47,216 13,221 J008 BOONE CO WATER DISTRICT 0.050773% N/A 58,473 6,405 64,878 1,020,711 1,298,798 789,299 782,938 1,329,802 116,762 (448) 116,314 - 116,314 12,475 - 222,100 - - 222,100 2,835 - 48,238 2,367 53,440 29,020 29,020 29,020 29,020 41,080 11,502 J009 BOURBON CO BD OF EDUCATIO 0.157920% N/A 181,866 19,920 201,786 3,174,732 4,039,671 2,454,967 2,435,183 4,136,103 363,168 (1,395) 361,773 - 361,773 38,801 - 690,802 - - 690,802 8,818 - 150,036 7,367 166,221 90,260 90,260 90,260 90,260 127,769 35,775 J010 FAIRVIEW BD OF EDUCATION 0.037689% N/A 43,404 4,754 48,158 757,678 964,103 585,900 581,178 987,117 86,673 (333) 86,340 - 86,340 9,260 - 164,866 - - 164,866 2,104 - 35,807 1,758 39,669 21,541 21,541 21,541 21,541 30,493 8,538 J011 DANVILLE CITY BD OF ED 0.114170% N/A 131,483 14,401 145,884 2,295,208 2,920,524 1,774,846 1,760,542 2,990,241 262,556 (1,009) 261,547 - 261,547 28,051 - 499,423 - - 499,423 6,375 - 108,470 5,326 120,171 65,254 65,254 65,254 65,254 92,371 25,864 J012 BRACKEN CO BD OF EDUC 0.049093% N/A 56,538 6,193 62,731 986,937 1,255,823 763,182 757,032 1,285,801 112,899 (434) 112,465 - 112,465 12,062 - 214,751 - - 214,751 2,741 - 46,642 2,289 51,672 28,059 28,059 28,059 28,059 39,719 11,122 J013 BREATHITT CO BD OF ED 0.116261% N/A 133,890 14,665 148,555 2,337,244 2,974,013 1,807,352 1,792,786 3,045,007 267,365 (1,027) 266,338 - 266,338 28,565 - 508,570 - - 508,570 6,492 - 110,457 5,424 122,373 66,449 66,449 66,449 66,449 94,064 26,337 J014 BRECKINRIDGE CO BD OF ED 0.161275% N/A 185,731 20,343 206,074 3,242,179 4,125,493 2,507,123 2,486,918 4,223,974 370,883 (1,425) 369,458 - 369,458 39,625 - 705,478 - - 705,478 9,005 - 153,224 7,523 169,752 92,177 92,177 92,177 92,177 130,483 36,535 J015 BULLITT CO BD OF ED 0.648925% N/A 747,328 81,856 829,184 13,045,612 16,599,818 10,087,954 10,006,656 16,996,077 1,492,328 (5,733) 1,486,595 - 1,486,595 159,440 - 2,838,643 - - 2,838,643 36,234 - 616,529 30,269 683,032 370,894 370,894 370,894 370,894 525,026 147,008 J016 BUTLER CO BD OF ED 0.100967% N/A 116,278 12,736 129,014 2,029,782 2,582,785 1,569,597 1,556,947 2,644,439 232,193 (892) 231,301 - 231,301 24,807 - 441,668 - - 441,668 5,638 - 95,926 4,709 106,273 57,708 57,708 57,708 57,708 81,689 22,873 J017 CALDWELL CO BD EDUCATION 0.109423% N/A 126,016 13,803 139,819 2,199,777 2,799,094 1,701,051 1,687,342 2,865,912 251,639 (967) 250,672 - 250,672 26,885 - 478,658 - - 478,658 6,110 - 103,960 5,104 115,174 62,541 62,541 62,541 62,541 88,531 24,788 J018 CALLOWAY CO BD OF EDUC 0.138745% N/A 159,785 17,501 177,286 2,789,249 3,549,165 2,156,880 2,139,498 3,633,888 319,071 (1,226) 317,845 - 317,845 34,089 - 606,923 - - 606,923 7,747 - 131,818 6,472 146,037 79,300 79,300 79,300 79,300 112,254 31,431 J019 SANITATION DISTRICT N0 1 0.540918% N/A 622,943 68,232 691,175 10,874,302 13,836,946 8,408,916 8,341,149 14,167,252 1,243,946 (4,779) 1,239,167 - 1,239,167 132,903 - 2,366,180 - - 2,366,180 30,203 - 513,914 25,231 569,348 309,162 309,162 309,162 309,162 437,641 122,540 J021 CARROLL CO BD OF ED 0.158532% N/A 182,571 19,997 202,568 3,187,035 4,055,326 2,464,481 2,444,620 4,152,132 364,575 (1,401) 363,174 - 363,174 38,951 - 693,479 - - 693,479 8,852 - 150,618 7,395 166,865 90,609 90,609 90,609 90,609 128,263 35,914 J022 CARTER CO BD OF ED 0.242444% N/A 279,208 30,582 309,790 4,873,954 6,201,836 3,768,947 3,738,573 6,349,881 557,547 (2,142) 555,405 - 555,405 59,568 - 1,060,542 - - 1,060,542 13,537 - 230,340 11,309 255,186 138,569 138,569 138,569 138,569 196,154 54,923 J023 CASEY CO BD OF ED 0.153471% N/A 176,743 19,359 196,102 3,085,292 3,925,863 2,385,805 2,366,578 4,019,578 352,936 (1,356) 351,580 - 351,580 37,708 - 671,340 - - 671,340 8,569 - 145,809 7,159 161,537 87,716 87,716 87,716 87,716 124,169 34,767 J024 CITY OF HOPKINSVILLE 0.157111% N/A 180,936 19,818 200,754 3,158,469 4,018,976 2,442,391 2,422,708 4,114,914 361,307 (1,388) 359,919 - 359,919 38,602 - 687,263 - - 687,263 8,772 - 149,268 7,328 165,368 89,797 89,797 89,797 89,797 127,114 35,592 J025 CLARK CO BD OF ED 0.247879% N/A 285,467 31,268 316,735 4,983,216 6,340,866 3,853,438 3,822,383 6,492,230 570,046 (2,190) 567,856 - 567,856 60,904 - 1,084,316 - - 1,084,316 13,841 - 235,504 11,562 260,907 141,676 141,676 141,676 141,676 200,552 56,155 J026 CLAY CO BD OF ED 0.185915% N/A 214,107 23,451 237,558 3,737,527 4,755,796 2,890,168 2,866,876 4,869,323 427,547 (1,643) 425,904 - 425,904 45,679 - 813,262 - - 813,262 10,381 - 176,634 8,673 195,688 106,260 106,260 106,260 106,260 150,418 42,117 J027 CLINTON CO BD OF ED 0.103704% N/A 119,429 13,081 132,510 2,084,805 2,652,799 1,612,145 1,599,153 2,716,125 238,487 (916) 237,571 - 237,571 25,480 - 453,640 - - 453,640 5,790 - 98,527 4,838 109,155 59,272 59,272 59,272 59,272 83,904 23,493 J028 CRITTENDEN CO BD OF ED 0.072828% N/A 83,872 9,187 93,059 1,464,092 1,862,976 1,132,158 1,123,034 1,907,447 167,482 (643) 166,839 - 166,839 17,894 - 318,577 - - 318,577 4,066 - 69,192 3,397 76,655 41,625 41,625 41,625 41,625 58,923 16,499 J029 CUMBERLAND CO BD OF ED 0.044415% N/A 51,151 5,603 56,754 892,893 1,136,157 690,460 684,895 1,163,279 102,141 (392) 101,749 - 101,749 10,913 - 194,288 - - 194,288 2,480 - 42,198 2,071 46,749 25,386 25,386 25,386 25,386 35,935 10,062 J030 DAVIESS CO LIBRARY DIST 0.061202% N/A 70,483 7,720 78,203 1,230,370 1,565,577 951,424 943,757 1,602,949 140,746 (541) 140,205 - 140,205 15,037 - 267,721 - - 267,721 3,417 - 58,147 2,855 64,419 34,980 34,980 34,980 34,980 49,516 13,865 J031 EDMONSON CO BD OF EDUC 0.108360% N/A 124,791 13,669 138,460 2,178,407 2,771,902 1,684,526 1,670,950 2,838,070 249,195 (957) 248,238 - 248,238 26,624 - 474,008 - - 474,008 6,050 - 102,950 5,055 114,055 61,934 61,934 61,934 61,934 87,671 24,548 J032 ELLIOTT CO BD OF ED 0.049377% N/A 56,864 6,228 63,092 992,647 1,263,088 767,597 761,411 1,293,239 113,552 (436) 113,116 - 113,116 12,132 - 215,994 - - 215,994 2,757 - 46,912 2,304 51,973 28,222 28,222 28,222 28,222 39,950 11,186 J033 ESTILL CO CONSERVATION DI 0.001343% N/A 1,547 169 1,716 26,999 34,355 20,878 20,710 35,175 3,088 (12) 3,076 - 3,076 330 - 5,875 - - 5,875 75 - 1,276 63 1,414 767 767 767 767 1,086 305 J034 GREATER LEX CONV&VISITOR 0.051934% N/A 59,809 6,551 66,360 1,044,051 1,328,497 807,347 800,841 1,360,210 119,432 (459) 118,973 - 118,973 12,760 - 227,179 - - 227,179 2,900 - 49,341 2,422 54,663 29,683 29,683 29,683 29,683 42,018 11,766 J035 FLEMING CO BD OF ED 0.119997% N/A 138,193 15,137 153,330 2,412,350 3,069,582 1,865,430 1,850,397 3,142,857 275,956 (1,060) 274,896 - 274,896 29,483 - 524,912 - - 524,912 6,700 - 114,006 5,597 126,303 68,585 68,585 68,585 68,585 97,086 27,184 J037 CITY OF FRANKFORT 0.304989% N/A 351,237 38,472 389,709 6,131,322 7,801,767 4,741,249 4,703,040 7,988,005 701,381 (2,694) 698,687 - 698,687 74,935 - 1,334,137 - - 1,334,137 17,029 - 289,763 14,226 321,018 174,317 174,317 174,317 174,317 246,758 69,093 J038 FULTON COUNTY BD OF EDUC 0.025250% N/A 29,079 3,185 32,264 507,611 645,907 392,527 389,364 661,326 58,067 (223) 57,844 - 57,844 6,204 - 110,453 - - 110,453 1,410 - 23,989 1,178 26,577 14,432 14,432 14,432 14,432 20,429 5,721 J039 GALLATIN CO BD OF EDUC 0.099832% N/A 114,970 12,593 127,563 2,006,965 2,553,751 1,551,952 1,539,445 2,614,713 229,583 (882) 228,701 - 228,701 24,529 - 436,703 - - 436,703 5,574 - 94,848 4,657 105,079 57,059 57,059 57,059 57,059 80,771 22,616 J040 CITY OF LANCASTER 0.019736% N/A 22,729 2,490 25,219 396,761 504,857 306,809 304,336 516,908 45,387 (174) 45,213 - 45,213 4,849 - 86,333 - - 86,333 1,102 - 18,751 920 20,773 11,281 11,281 11,281 11,281 15,968 4,471 J041 WILLIAMSTOWN INDEPNDNT SC 0.060938% N/A 70,179 7,687 77,866 1,225,062 1,558,824 947,320 939,686 1,596,035 140,139 (538) 139,601 - 139,601 14,972 - 266,566 - - 266,566 3,403 - 57,896 2,842 64,141 34,830 34,830 34,830 34,830 49,304 13,805 J042 GRAVES CO LIBRARY 0.006473% N/A 7,454 817 8,271 130,129 165,582 100,627 99,816 169,535 14,886 (57) 14,829 - 14,829 1,590 - 28,315 - - 28,315 361 - 6,150 302 6,813 3,700 3,700 3,700 3,700 5,237 1,466 J043 GRAYSON CO BD OF ED 0.219247% N/A 252,493 27,656 280,149 4,407,615 5,608,445 3,408,335 3,380,867 5,742,326 504,201 (1,937) 502,264 - 502,264 53,869 - 959,069 - - 959,069 12,242 - 208,302 10,227 230,771 125,311 125,311 125,311 125,311 177,386 49,669 J044 GREEN CO BD OF EDUCATION 0.099306% N/A 114,365 12,527 126,892 1,996,390 2,540,296 1,543,775 1,531,334 2,600,936 228,373 (877) 227,496 - 227,496 24,399 - 434,402 - - 434,402 5,545 - 94,348 4,631 104,524 56,759 56,759 56,759 56,759 80,346 22,496 J045 RUSSELL INDPT BD OF ED 0.111961% N/A 128,939 14,123 143,062 2,250,799 2,864,017 1,740,505 1,726,479 2,932,385 257,476 (989) 256,487 - 256,487 27,509 - 489,760 - - 489,760 6,251 - 106,372 5,222 117,845 63,992 63,992 63,992 63,992 90,585 25,364 J046 HANCOCK CO BD EDUCATION 0.104556% N/A 120,411 13,189 133,600 2,101,933 2,674,594 1,625,390 1,612,291 2,738,439 240,447 (924) 239,523 - 239,523 25,689 - 457,367 - - 457,367 5,838 - 99,336 4,877 110,051 59,759 59,759 59,759 59,759 84,593 23,686 J047 HARDIN CO SOIL CN DIST 0.000840% N/A 967 106 1,073 16,887 21,488 13,058 12,953 22,001 1,932 (8) 1,924 - 1,924 206 - 3,674 - - 3,674 47 - 798 40 885 480 480 480 480 679 190 J048 HARLAN CO BD OF EDUCATION 0.230995% N/A 266,023 29,138 295,161 4,643,790 5,908,965 3,590,965 3,562,026 6,050,019 531,218 (2,041) 529,177 - 529,177 56,755 - 1,010,459 - - 1,010,459 12,898 - 219,463 10,775 243,136 132,025 132,025 132,025 132,025 186,891 52,330 J049 HARRISON CO BD OF ED 0.157587% N/A 181,483 19,878 201,361 3,168,038 4,031,152 2,449,791 2,430,048 4,127,381 362,402 (1,392) 361,010 - 361,010 38,719 - 689,345 - - 689,345 8,799 - 149,720 7,351 165,870 90,069 90,069 90,069 90,069 127,499 35,700 J050 HART CO BD OF ED 0.127630% N/A 146,984 16,099 163,083 2,565,800 3,264,838 1,984,090 1,968,100 3,342,773 293,510 (1,128) 292,382 - 292,382 31,359 - 558,302 - - 558,302 7,126 - 121,258 5,954 134,338 72,947 72,947 72,947 72,947 103,261 28,913 J051 HENDERSON PUBLIC LIBRARY 0.036105% N/A 41,579 4,554 46,133 725,834 923,584 561,275 556,752 945,631 83,030 (319) 82,711 - 82,711 8,871 - 157,937 - - 157,937 2,016 - 34,303 1,685 38,004 20,636 20,636 20,636 20,636 29,211 8,180 J052 EMINENCE INDEP BD OF EDUC 0.034937% N/A 40,234 4,407 44,641 702,353 893,706 543,118 538,741 915,039 80,344 (309) 80,035 - 80,035 8,584 - 152,828 - - 152,828 1,951 - 33,193 1,630 36,774 19,968 19,968 19,968 19,968 28,266 7,915 J053 HICKMAN CO BD OF ED 0.039769% N/A 45,800 5,016 50,816 799,493 1,017,310 618,235 613,252 1,041,595 91,457 (351) 91,106 - 91,106 9,771 - 173,965 - - 173,965 2,221 - 37,784 1,855 41,860 22,730 22,730 22,730 22,730 32,176 9,010 J054 HOPKINS CO BD OF ED 0.392049% N/A 451,499 49,453 500,952 7,881,526 10,028,805 6,094,652 6,045,536 10,268,205 901,592 (3,464) 898,128 - 898,128 96,326 - 1,714,970 - - 1,714,970 21,891 - 372,477 18,288 412,656 224,076 224,076 224,076 224,076 317,195 88,815 J055 JACKSON CO BD OF ED 0.126708% N/A 145,922 15,983 161,905 2,547,264 3,241,252 1,969,757 1,953,883 3,318,625 291,390 (1,119) 290,271 - 290,271 31,132 - 554,269 - - 554,269 7,075 - 120,382 5,910 133,367 72,421 72,421 72,421 72,421 102,516 28,705 J056 JEFF CO METRO SEWER DIST 1.597673% N/A 1,839,944 201,532 2,041,476 32,118,692 40,869,255 24,836,849 24,636,690 41,844,855 3,674,158 (14,114) 3,660,044 - 3,660,044 392,546 - 6,988,825 - - 6,988,825 89,208 - 1,517,912 74,524 1,681,644 913,154 913,154 913,154 913,154 1,292,632 361,937 J057 JESSAMINE CO BD OF ED 0.454879% N/A 523,857 57,379 581,236 9,144,624 11,636,027 7,071,385 7,014,397 11,913,793 1,046,082 (4,019) 1,042,063 - 1,042,063 111,763 - 1,989,812 - - 1,989,812 25,399 - 432,170 21,218 478,787 259,987 259,987 259,987 259,987 368,029 103,048 J058 PAINTSVILLE GAS/WATER SYS 0.060025% N/A 69,127 7,572 76,699 1,206,708 1,535,469 933,127 925,607 1,572,122 138,039 (530) 137,509 - 137,509 14,748 - 262,572 - - 262,572 3,352 - 57,028 2,800 63,180 34,308 34,308 34,308 34,308 48,565 13,599

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

J059 KENTON COUNTY AIRPORT BD 0.731656% N/A 842,604 92,292 934,896 14,708,788 18,716,118 11,374,060 11,282,398 19,162,895 1,682,584 (6,464) 1,676,120 - 1,676,120 179,767 - 3,200,540 - - 3,200,540 40,853 - 695,129 34,128 770,110 418,179 418,179 418,179 418,179 591,961 165,749 J060 KNOTT CO BD OF EDUCATION 0.158023% N/A 181,986 19,933 201,919 3,176,803 4,042,305 2,456,569 2,436,771 4,138,800 363,404 (1,396) 362,008 - 362,008 38,826 - 691,252 - - 691,252 8,823 - 150,134 7,371 166,328 90,318 90,318 90,318 90,318 127,852 35,798 J061 KNOX CO BD OF EDUCATION 0.264836% N/A 304,995 33,407 338,402 5,324,109 6,774,634 4,117,045 4,083,866 6,936,353 609,042 (2,340) 606,702 - 606,702 65,070 - 1,158,493 - - 1,158,493 14,787 - 251,615 12,354 278,756 151,367 151,367 151,367 151,367 214,271 59,996 J062 LARUE CO PUBLIC LIBRARY 0.005577% N/A 6,423 703 7,126 112,117 142,662 86,698 85,999 146,068 12,825 (49) 12,776 - 12,776 1,370 - 24,396 - - 24,396 311 - 5,299 261 5,871 3,188 3,188 3,188 3,188 4,512 1,263 J063 CITY OF LONDON 0.095458% N/A 109,933 12,041 121,974 1,919,032 2,441,862 1,483,956 1,471,997 2,500,153 219,524 (843) 218,681 - 218,681 23,454 - 417,569 - - 417,569 5,330 - 90,692 4,453 100,475 54,560 54,560 54,560 54,560 77,233 21,625 J064 LAWRENCE CO BD OF ED 0.125225% N/A 144,214 15,796 160,010 2,517,451 3,203,317 1,946,703 1,931,014 3,279,784 287,979 (1,106) 286,873 - 286,873 30,768 - 547,781 - - 547,781 6,992 - 118,973 5,842 131,807 71,573 71,573 71,573 71,573 101,316 28,368 J065 LEE CO BD OF ED 0.056662% N/A 65,254 7,147 72,401 1,139,100 1,449,442 880,847 873,748 1,484,042 130,305 (501) 129,804 - 129,804 13,922 - 247,861 - - 247,861 3,164 - 53,833 2,643 59,640 32,385 32,385 32,385 32,385 45,843 12,836 J066 LESLIE CO BD OF ED 0.093021% N/A 107,126 11,734 118,860 1,870,040 2,379,523 1,446,071 1,434,417 2,436,325 213,920 (822) 213,098 - 213,098 22,855 - 406,909 - - 406,909 5,194 - 88,377 4,339 97,910 53,166 53,166 53,166 53,166 75,260 21,073 J067 CITY OF WHITESBURG 0.029368% N/A 33,821 3,705 37,526 590,397 751,248 456,544 452,865 769,181 67,537 (259) 67,278 - 67,278 7,216 - 128,467 - - 128,467 1,640 - 27,902 1,370 30,912 16,786 16,786 16,786 16,786 23,761 6,653 J068 ELEC PLT BD OF VANCEBURG 0.035270% N/A 40,618 4,449 45,067 709,048 902,224 548,295 543,876 923,761 81,110 (312) 80,798 - 80,798 8,666 - 154,284 - - 154,284 1,969 - 33,509 1,645 37,123 20,158 20,158 20,158 20,158 28,536 7,990 J069 LINCOLN CO BD OF EDUC 0.236088% N/A 271,889 29,780 301,669 4,746,176 6,039,246 3,670,139 3,640,562 6,183,411 542,930 (2,086) 540,844 - 540,844 58,007 - 1,032,738 - - 1,032,738 13,182 - 224,302 11,013 248,497 134,936 134,936 134,936 134,936 191,012 53,483 J070 LIVINGSTON CO BD OF ED 0.083891% N/A 96,612 10,582 107,194 1,686,496 2,145,973 1,304,139 1,293,629 2,197,200 192,924 (741) 192,183 - 192,183 20,612 - 366,971 - - 366,971 4,684 - 79,703 3,913 88,300 47,948 47,948 47,948 47,948 67,874 19,004 J071 LOGAN CO BD OF EDUCATION 0.174000% N/A 200,386 21,948 222,334 3,497,995 4,451,005 2,704,941 2,683,142 4,557,256 400,147 (1,537) 398,610 - 398,610 42,752 - 761,142 - - 761,142 9,716 - 165,313 8,117 183,146 99,450 99,450 99,450 99,450 140,779 39,418 J072 LYON CO. PUBLIC LIBRARY 0.003990% N/A 4,596 503 5,099 80,213 102,066 62,027 61,527 104,503 9,176 (35) 9,141 - 9,141 980 - 17,454 - - 17,454 223 - 3,791 186 4,200 2,281 2,281 2,281 2,281 3,228 904 J073 PADUCAH WATER WORKS 0.117397% N/A 135,199 14,809 150,008 2,360,081 3,003,073 1,825,011 1,810,304 3,074,760 269,977 (1,037) 268,940 - 268,940 28,844 - 513,539 - - 513,539 6,555 - 111,536 5,476 123,567 67,099 67,099 67,099 67,099 94,983 26,596 J074 MCCREARY CO BD OF EDUCATN 0.160079% N/A 184,353 20,192 204,545 3,218,135 4,094,899 2,488,530 2,468,476 4,192,649 368,133 (1,414) 366,719 - 366,719 39,331 - 700,246 - - 700,246 8,938 - 152,087 7,467 168,492 91,494 91,494 91,494 91,494 129,515 36,264 J075 MCLEAN CO BD OF ED 0.075879% N/A 87,385 9,571 96,956 1,525,427 1,941,022 1,179,588 1,170,081 1,987,356 174,498 (670) 173,828 - 173,828 18,643 - 331,923 - - 331,923 4,237 - 72,091 3,540 79,868 43,369 43,369 43,369 43,369 61,392 17,189 J076 MADISON CO BD OF ED 0.529724% N/A 610,051 66,820 676,871 10,649,264 13,550,598 8,234,898 8,168,534 13,874,068 1,218,203 (4,680) 1,213,523 - 1,213,523 130,153 - 2,317,213 - - 2,317,213 29,578 - 503,279 24,709 557,566 302,765 302,765 302,765 302,765 428,584 120,004 J077 MAGOFFIN CO BD OF ED 0.137985% N/A 158,909 17,406 176,315 2,773,970 3,529,724 2,145,065 2,127,778 3,613,983 317,323 (1,219) 316,104 - 316,104 33,903 - 603,598 - - 603,598 7,705 - 131,096 6,436 145,237 78,866 78,866 78,866 78,866 111,640 31,259 J078 MARION CO BD OF EDUCATION 0.156684% N/A 180,444 19,764 200,208 3,149,884 4,008,053 2,435,753 2,416,123 4,103,730 360,325 (1,384) 358,941 - 358,941 38,497 - 685,395 - - 685,395 8,749 - 148,862 7,309 164,920 89,553 89,553 89,553 89,553 126,769 35,495 J079 MARSHALL COUNTY BD OF ED 0.219258% N/A 252,506 27,657 280,163 4,407,836 5,608,727 3,408,506 3,381,037 5,742,614 504,226 (1,937) 502,289 - 502,289 53,871 - 959,117 - - 959,117 12,243 - 208,312 10,228 230,783 125,317 125,317 125,317 125,317 177,395 49,671 J080 MARTIN CO BD OF ED 0.140815% N/A 162,168 17,763 179,931 2,830,863 3,602,116 2,189,059 2,171,418 3,688,103 323,831 (1,244) 322,587 - 322,587 34,598 - 615,978 - - 615,978 7,863 - 133,785 6,568 148,216 80,483 80,483 80,483 80,483 113,929 31,901 J081 MASON CO BD OF ED 0.129275% N/A 148,878 16,307 165,185 2,598,870 3,306,918 2,009,663 1,993,467 3,385,858 297,293 (1,142) 296,151 - 296,151 31,763 - 565,498 - - 565,498 7,218 - 122,821 6,030 136,069 73,887 73,887 73,887 73,887 104,593 29,286 J082 MEADE CO PUBLIC LIBRARY 0.011648% N/A 13,415 1,469 14,884 234,165 297,962 181,076 179,616 305,074 26,787 (103) 26,684 - 26,684 2,862 - 50,953 - - 50,953 650 - 11,066 543 12,259 6,657 6,657 6,657 6,657 9,424 2,639 J083 MENIFEE CO BD OF ED 0.061230% N/A 70,515 7,724 78,239 1,230,932 1,566,293 951,860 944,189 1,603,683 140,810 (541) 140,269 - 140,269 15,044 - 267,843 - - 267,843 3,419 - 58,173 2,856 64,448 34,996 34,996 34,996 34,996 49,539 13,871 J084 CITY OF HARRODSBURG 0.105664% N/A 121,687 13,329 135,016 2,124,208 2,702,937 1,642,614 1,629,377 2,767,459 242,995 (933) 242,062 - 242,062 25,962 - 462,214 - - 462,214 5,900 - 100,389 4,929 111,218 60,393 60,393 60,393 60,393 85,490 23,937 J085 METCALFE CO BD OF ED 0.090635% N/A 104,379 11,433 115,812 1,822,074 2,318,488 1,408,979 1,397,624 2,373,833 208,433 (801) 207,632 - 207,632 22,269 - 396,472 - - 396,472 5,061 - 86,110 4,227 95,398 51,802 51,802 51,802 51,802 73,330 20,533 J086 MONROE CO BOARD OF ED 0.120586% N/A 138,871 15,211 154,082 2,424,191 3,084,649 1,874,586 1,859,479 3,158,283 277,311 (1,065) 276,246 - 276,246 29,628 - 527,489 - - 527,489 6,733 - 114,566 5,625 126,924 68,921 68,921 68,921 68,921 97,563 27,318 J087 MT STERLING WATER WORKS 0.054756% N/A 63,059 6,907 69,966 1,100,783 1,400,685 851,217 844,357 1,434,121 125,922 (484) 125,438 - 125,438 13,453 - 239,523 - - 239,523 3,057 - 52,022 2,554 57,633 31,296 31,296 31,296 31,296 44,301 12,405 J088 MORGAN CO BD OF EDUCATION 0.119139% N/A 137,205 15,028 152,233 2,395,101 3,047,634 1,852,092 1,837,166 3,120,385 273,983 (1,053) 272,930 - 272,930 29,272 - 521,159 - - 521,159 6,652 - 113,191 5,558 125,401 68,094 68,094 68,094 68,094 96,391 26,989 J089 MUHLENBERG CO LIB BD DIST 0.018697% N/A 21,533 2,358 23,891 375,874 478,278 290,657 288,314 489,695 42,997 (165) 42,832 - 42,832 4,594 - 81,788 - - 81,788 1,044 - 17,764 872 19,680 10,686 10,686 10,686 10,686 15,127 4,236 J090 CITY OF BARDSTOWN 0.169546% N/A 195,256 21,387 216,643 3,408,455 4,337,069 2,635,701 2,614,460 4,440,601 389,904 (1,498) 388,406 - 388,406 41,657 - 741,658 - - 741,658 9,467 - 161,082 7,908 178,457 96,904 96,904 96,904 96,904 137,175 38,409 J091 NICHOLAS CO BD OF ED 0.060282% N/A 69,423 7,604 77,027 1,211,874 1,542,043 937,122 929,570 1,578,853 138,630 (533) 138,097 - 138,097 14,811 - 263,696 - - 263,696 3,366 - 57,273 2,812 63,451 34,454 34,454 34,454 34,454 48,772 13,656 J092 OHIO CO BD OF ED 0.222269% N/A 255,974 28,037 284,011 4,468,367 5,685,749 3,455,314 3,427,468 5,821,475 511,151 (1,964) 509,187 - 509,187 54,611 - 972,289 - - 972,289 12,411 - 211,173 10,368 233,952 127,038 127,038 127,038 127,038 179,831 50,353 J093 OLDHAM COUNTY BD OF ED 0.647577% N/A 745,775 81,686 827,461 13,018,513 16,565,336 10,066,999 9,985,869 16,960,771 1,489,229 (5,721) 1,483,508 - 1,483,508 159,109 - 2,832,746 - - 2,832,746 36,158 - 615,248 30,207 681,613 370,124 370,124 370,124 370,124 523,936 146,702 J094 OWEN CO BD OF ED 0.098868% N/A 113,860 12,471 126,331 1,987,585 2,529,092 1,536,966 1,524,580 2,589,464 227,366 (873) 226,493 - 226,493 24,292 - 432,486 - - 432,486 5,520 - 93,932 4,612 104,064 56,509 56,509 56,509 56,509 79,992 22,397 J095 OWSLEY CO BD OF EDUCATION 0.072664% N/A 83,682 9,166 92,848 1,460,795 1,858,781 1,129,608 1,120,505 1,903,152 167,105 (642) 166,463 - 166,463 17,853 - 317,860 - - 317,860 4,057 - 69,036 3,390 76,483 41,531 41,531 41,531 41,531 58,790 16,461 J096 PENDLETON CO BD OF ED 0.126825% N/A 146,057 15,998 162,055 2,549,616 3,244,245 1,971,576 1,955,687 3,321,690 291,659 (1,120) 290,539 - 290,539 31,161 - 554,780 - - 554,780 7,081 - 120,494 5,916 133,491 72,487 72,487 72,487 72,487 102,611 28,731 J097 HAZARD CITY SCHOOLS 0.037420% N/A 43,095 4,720 47,815 752,270 957,222 581,718 577,030 980,072 86,055 (331) 85,724 - 85,724 9,194 - 163,689 - - 163,689 2,089 - 35,552 1,745 39,386 21,387 21,387 21,387 21,387 30,275 8,477 J098 PIKE CO BD OF EDUCATION 0.574428% N/A 661,534 72,459 733,993 11,547,968 14,694,149 8,929,851 8,857,886 15,044,916 1,321,008 (5,075) 1,315,933 - 1,315,933 141,136 - 2,512,765 - - 2,512,765 32,074 - 545,751 26,794 604,619 328,315 328,315 328,315 328,315 464,753 130,131 J099 POWELL CO BD OF EDUCATION 0.128885% N/A 148,429 16,258 164,687 2,591,029 3,296,941 2,003,600 1,987,453 3,375,643 296,396 (1,139) 295,257 - 295,257 31,667 - 563,792 - - 563,792 7,196 - 122,451 6,011 135,658 73,664 73,664 73,664 73,664 104,277 29,197 J100 CITY OF SOMERSET 0.252856% N/A 291,200 31,895 323,095 5,083,271 6,468,180 3,930,808 3,899,130 6,622,583 581,491 (2,234) 579,257 - 579,257 62,126 - 1,106,088 - - 1,106,088 14,119 - 240,233 11,795 266,147 144,520 144,520 144,520 144,520 204,578 57,282 J101 ROBERTSON CO BD OF ED 0.019653% N/A 22,634 2,479 25,113 395,093 502,733 305,518 303,056 514,734 45,196 (174) 45,022 - 45,022 4,829 - 85,970 - - 85,970 1,097 - 18,672 916 20,685 11,232 11,232 11,232 11,232 15,900 4,452 J102 ROCKCASTLE CO BD OF ED 0.164769% N/A 189,754 20,784 210,538 3,312,420 4,214,871 2,561,439 2,540,797 4,315,486 378,918 (1,456) 377,462 - 377,462 40,484 - 720,762 - - 720,762 9,200 - 156,543 7,686 173,429 94,174 94,174 94,174 94,174 133,309 37,326 J103 ROWAN CO BD OF ED 0.197236% N/A 227,145 24,879 252,024 3,965,118 5,045,393 3,066,160 3,041,450 5,165,833 453,582 (1,743) 451,839 - 451,839 48,461 - 862,785 - - 862,785 11,013 - 187,389 9,201 207,603 112,730 112,730 112,730 112,730 159,577 44,682 J104 RUSSELL CO BD OF ED 0.167396% N/A 192,780 21,115 213,895 3,365,232 4,282,071 2,602,278 2,581,306 4,384,290 384,959 (1,479) 383,480 - 383,480 41,129 - 732,253 - - 732,253 9,347 - 159,039 7,808 176,194 95,675 95,675 95,675 95,675 135,435 37,922 J105 SCOTT CO BOARD OF ED 0.462977% N/A 533,183 58,400 591,583 9,307,421 11,843,178 7,197,274 7,139,271 12,125,889 1,064,705 (4,090) 1,060,615 - 1,060,615 113,753 - 2,025,236 - - 2,025,236 25,851 - 439,864 21,596 487,311 264,616 264,616 264,616 264,616 374,581 104,883 J106 SHELBY CO LIBRARY 0.012082% N/A 13,914 1,524 15,438 242,890 309,063 187,822 186,309 316,441 27,785 (107) 27,678 - 27,678 2,969 - 52,851 - - 52,851 675 - 11,479 564 12,718 6,905 6,905 6,905 6,905 9,775 2,737 J107 SIMPSON CO BD OF ED 0.163166% N/A 187,909 20,582 208,491 3,280,195 4,173,866 2,536,520 2,516,078 4,273,501 375,232 (1,441) 373,791 - 373,791 40,090 - 713,750 - - 713,750 9,111 - 155,020 7,610 171,741 93,258 93,258 93,258 93,258 132,013 36,963 J108 SPENCER CO BD OF EDUC 0.166361% N/A 191,588 20,985 212,573 3,344,425 4,255,596 2,586,188 2,565,346 4,357,182 382,579 (1,470) 381,109 - 381,109 40,875 - 727,726 - - 727,726 9,289 - 158,056 7,760 175,105 95,084 95,084 95,084 95,084 134,598 37,687 J109 TAYLOR CO BD OF ED 0.141441% N/A 162,889 17,841 180,730 2,843,448 3,618,130 2,198,791 2,181,071 3,704,499 325,271 (1,250) 324,021 - 324,021 34,752 - 618,716 - - 618,716 7,898 - 134,380 6,598 148,876 80,840 80,840 80,840 80,840 114,435 32,042 J110 TODD CO BD OF ED 0.117457% N/A 135,268 14,816 150,084 2,361,287 3,004,607 1,825,944 1,811,229 3,076,331 270,115 (1,038) 269,077 - 269,077 28,859 - 513,801 - - 513,801 6,558 - 111,593 5,479 123,630 67,132 67,132 67,132 67,132 95,031 26,608 J111 TRIGG CO BD OF ED 0.112559% N/A 129,628 14,198 143,826 2,262,821 2,879,314 1,749,802 1,735,700 2,948,047 258,851 (994) 257,857 - 257,857 27,656 - 492,376 - - 492,376 6,285 - 106,940 5,250 118,475 64,334 64,334 64,334 64,334 91,069 25,500 J112 TRIMBLE CO BD OF ED 0.069528% N/A 80,072 8,770 88,842 1,397,751 1,778,560 1,080,857 1,072,147 1,821,017 159,893 (614) 159,279 - 159,279 17,083 - 304,142 - - 304,142 3,882 - 66,057 3,243 73,182 39,739 39,739 39,739 39,739 56,253 15,751 J113 CITY OF MORGANFIELD 0.083155% N/A 95,764 10,489 106,253 1,671,700 2,127,145 1,292,698 1,282,280 2,177,923 191,231 (735) 190,496 - 190,496 20,431 - 363,751 - - 363,751 4,643 - 79,004 3,879 87,526 47,527 47,527 47,527 47,527 67,278 18,838 J115 SPRINGFIELD WATER & SEWER 0.028887% N/A 33,268 3,644 36,912 580,728 738,944 449,067 445,448 756,583 66,431 (255) 66,176 - 66,176 7,098 - 126,363 - - 126,363 1,613 - 27,445 1,347 30,405 16,511 16,511 16,511 16,511 23,372 6,545 J117 CITY OF SEBREE 0.010967% N/A 12,630 1,383 14,013 220,474 280,541 170,489 169,115 287,238 25,221 (97) 25,124 - 25,124 2,695 - 47,974 - - 47,974 612 - 10,419 512 11,543 6,268 6,268 6,268 6,268 8,873 2,485 J118 CITY OF CORBIN 0.068027% N/A 78,342 8,581 86,923 1,367,575 1,740,164 1,057,523 1,049,001 1,781,704 156,441 (601) 155,840 - 155,840 16,714 - 297,576 - - 297,576 3,798 - 64,631 3,174 71,603 38,881 38,881 38,881 38,881 55,039 15,411 J119 WOLFE CO BD OF EDUCATION 0.076909% N/A 88,572 9,701 98,273 1,546,134 1,967,370 1,195,600 1,185,964 2,014,333 176,867 (679) 176,188 - 176,188 18,896 - 336,429 - - 336,429 4,294 - 73,069 3,587 80,950 43,958 43,958 43,958 43,958 62,225 17,423 J120 WOODFORD CO BD OF ED 0.231422% N/A 266,515 29,192 295,707 4,652,374 5,919,888 3,597,603 3,568,610 6,061,203 532,200 (2,044) 530,156 - 530,156 56,860 - 1,012,327 - - 1,012,327 12,922 - 219,869 10,794 243,585 132,270 132,270 132,270 132,270 187,237 52,427 J124 PENNYRILE NAR TASK FORCE 0.003747% N/A 4,315 473 4,788 75,328 95,850 58,250 57,780 98,138 8,617 (33) 8,584 - 8,584 921 - 16,391 - - 16,391 209 - 3,560 175 3,944 2,142 2,142 2,142 2,142 3,032 849 J134 LEX-FAY CO HUM RIGHTS COM 0.007482% N/A 8,616 944 9,560 150,414 191,393 116,312 115,375 195,962 17,206 (66) 17,140 - 17,140 1,838 - 32,729 - - 32,729 418 - 7,108 349 7,875 4,276 4,276 4,276 4,276 6,054 1,694 J135 FLEMING CO EMS 0.012823% N/A 14,768 1,618 16,386 257,786 328,019 199,342 197,735 335,849 29,489 (113) 29,376 - 29,376 3,151 - 56,093 - - 56,093 716 - 12,183 597 13,496 7,329 7,329 7,329 7,329 10,375 2,905 J154 CITY OF EARLINGTON 0.009576% N/A 11,029 1,208 12,237 192,510 244,959 148,865 147,665 250,806 22,022 (85) 21,937 - 21,937 2,353 - 41,889 - - 41,889 535 - 9,098 446 10,079 5,473 5,473 5,473 5,473 7,747 2,169 J156 CITY OF JEFFERSONTOWN 0.121214% N/A 139,595 15,290 154,885 2,436,816 3,100,713 1,884,349 1,869,163 3,174,731 278,755 (1,071) 277,684 - 277,684 29,782 - 530,236 - - 530,236 6,768 - 115,163 5,654 127,585 69,280 69,280 69,280 69,280 98,071 27,460 J178 LEBANON HOUSING AUTHORITY 0.010121% N/A 11,656 1,277 12,933 203,467 258,900 157,337 156,069 265,080 23,275 (89) 23,186 - 23,186 2,487 - 44,273 - - 44,273 565 - 9,616 472 10,653 5,785 5,785 5,785 5,785 8,189 2,293 J179 MARSHALL CO TOURIST COMM 0.003830% N/A 4,411 483 4,894 76,996 97,973 59,540 59,060 100,312 8,808 (34) 8,774 - 8,774 941 - 16,754 - - 16,754 214 - 3,639 178 4,031 2,189 2,189 2,189 2,189 3,099 868 J190 CITY OF BLOOMFIELD 0.009893% N/A 11,393 1,248 12,641 198,883 253,068 153,793 152,554 259,109 22,751 (87) 22,664 - 22,664 2,431 - 43,276 - - 43,276 552 - 9,399 461 10,412 5,655 5,655 5,655 5,655 8,005 2,242 J200 SOMERSET-PULASKI CONV & V 0.004911% N/A 5,656 619 6,275 98,728 125,626 76,345 75,729 128,625 11,294 (43) 11,251 - 11,251 1,207 - 21,483 - - 21,483 274 - 4,666 229 5,169 2,807 2,807 2,807 2,807 3,974 1,113 J203 FRONTIER HOUSING INC 0.022163% N/A 25,523 2,796 28,319 445,552 566,940 344,538 341,761 580,474 50,968 (196) 50,772 - 50,772 5,445 - 96,949 - - 96,949 1,238 - 21,057 1,034 23,329 12,667 12,667 12,667 12,667 17,931 5,021 J205 GEORGETOWN-SCOTT CO P COM 0.018270% N/A 21,040 2,305 23,345 367,289 467,356 284,019 281,730 478,512 42,015 (161) 41,854 - 41,854 4,489 - 79,920 - - 79,920 1,020 - 17,358 852 19,230 10,443 10,443 10,443 10,443 14,782 4,139 J210 BOYD CO AMBULANCE SERVICE 0.002005% N/A 2,309 253 2,562 40,307 51,289 31,169 30,918 52,513 4,611 (18) 4,593 - 4,593 493 - 8,771 - - 8,771 112 - 1,905 94 2,111 1,146 1,146 1,146 1,146 1,622 454 J214 COMM ACTION SOUTHERN KY 0.202729% N/A 233,471 25,572 259,043 4,075,546 5,185,907 3,151,552 3,126,154 5,309,701 466,215 (1,791) 464,424 - 464,424 49,810 - 886,813 - - 886,813 11,320 - 192,608 9,456 213,384 115,870 115,870 115,870 115,870 164,022 45,927 J217 CITY OF PROVIDENCE 0.062144% N/A 71,567 7,839 79,406 1,249,307 1,589,674 966,068 958,283 1,627,621 142,912 (549) 142,363 - 142,363 15,269 - 271,841 - - 271,841 3,470 - 59,042 2,899 65,411 35,519 35,519 35,519 35,519 50,279 14,078 J219 CAMPBELL CO PUBLIC LIBRAR 0.072158% N/A 83,100 9,102 92,202 1,450,623 1,845,837 1,121,742 1,112,702 1,889,899 165,941 (638) 165,303 - 165,303 17,729 - 315,646 - - 315,646 4,029 - 68,556 3,366 75,951 41,242 41,242 41,242 41,242 58,380 16,346 J224 HOUSING AUTH OF HOPKINSVL 0.041235% N/A 47,488 5,201 52,689 828,965 1,054,811 641,024 635,858 1,079,991 94,828 (364) 94,464 - 94,464 10,131 - 180,377 - - 180,377 2,302 - 39,176 1,924 43,402 23,568 23,568 23,568 23,568 33,362 9,341 J234 LFUC HOUSING AUTHORITY 0.117011% N/A 134,755 14,760 149,515 2,352,321 2,993,198 1,819,011 1,804,352 3,064,650 269,089 (1,034) 268,055 - 268,055 28,749 - 511,850 - - 511,850 6,533 - 111,169 5,458 123,160 66,878 66,878 66,878 66,878 94,670 26,508 J256 CITY OF ST MATTHEWS 0.057037% N/A 65,687 7,195 72,882 1,146,639 1,459,034 886,677 879,531 1,493,863 131,168 (504) 130,664 - 130,664 14,014 - 249,501 - - 249,501 3,185 - 54,190 2,660 60,035 32,599 32,599 32,599 32,599 46,147 12,921 J259 CITY OF PARK HILLS 0.004236% N/A 4,878 534 5,412 85,158 108,359 65,851 65,321 110,946 9,742 (37) 9,705 - 9,705 1,041 - 18,530 - - 18,530 237 - 4,025 198 4,460 2,422 2,422 2,422 2,422 3,428 960 J305 SCOTT CO SOIL CONSER DIST 0.003789% N/A 4,363 478 4,841 76,172 96,924 58,902 58,428 99,238 8,714 (33) 8,681 - 8,681 931 - 16,575 - - 16,575 212 - 3,600 177 3,989 2,166 2,166 2,166 2,166 3,066 859 J310 CANNONSBURG WATER DIST 0.016064% N/A 18,500 2,026 20,526 322,941 410,925 249,725 247,713 420,734 36,942 (142) 36,800 - 36,800 3,947 - 70,270 - - 70,270 897 - 15,262 749 16,908 9,181 9,181 9,181 9,181 12,997 3,639 J314 BOWL GRN WARREN AIRPRT BD 0.007905% N/A 9,103 997 10,100 158,918 202,214 122,888 121,898 207,041 18,179 (70) 18,109 - 18,109 1,942 - 34,579 - - 34,579 441 - 7,510 369 8,320 4,518 4,518 4,518 4,518 6,396 1,790 J317 PROVIDENCE MUN HOUSING AU 0.005037% N/A 5,801 635 6,436 101,261 128,849 78,303 77,672 131,925 11,584 (45) 11,539 - 11,539 1,238 - 22,034 - - 22,034 281 - 4,786 235 5,302 2,878 2,878 2,878 2,878 4,075 1,142 J319 CITY OF ALEXANDRIA 0.023929% N/A 27,558 3,018 30,576 481,055 612,115 371,992 368,994 626,727 55,029 (211) 54,818 - 54,818 5,879 - 104,674 - - 104,674 1,336 - 22,734 1,117 25,187 13,677 13,677 13,677 13,677 19,361 5,421 J324 CITY OF OAK GROVE 0.037110% N/A 42,737 4,681 47,418 746,038 949,292 576,899 572,249 971,953 85,342 (328) 85,014 - 85,014 9,118 - 162,333 - - 162,333 2,072 - 35,257 1,731 39,060 21,210 21,210 21,210 21,210 30,024 8,407 J334 CENTRAL KY ED COOPERATIVE 0.004857% N/A 5,593 613 6,206 97,642 124,244 75,505 74,897 127,210 11,170 (43) 11,127 - 11,127 1,193 - 21,246 - - 21,246 271 - 4,615 227 5,113 2,776 2,776 2,776 2,776 3,930 1,100 J356 CITY OF WEST BUECHEL 0.010561% N/A 12,162 1,332 13,494 212,312 270,156 164,177 162,854 276,604 24,287 (93) 24,194 - 24,194 2,595 - 46,198 - - 46,198 590 - 10,034 493 11,117 6,036 6,036 6,036 6,036 8,545 2,393 J359 CITY OF FORT WRIGHT 0.010657% N/A 12,273 1,344 13,617 214,242 272,611 165,670 164,335 279,119 24,508 (94) 24,414 - 24,414 2,618 - 46,618 - - 46,618 595 - 10,125 497 11,217 6,091 6,091 6,091 6,091 8,622 2,415 J405 GEORGETOWN HOUSING AUTHOR 0.024868% N/A 28,639 3,137 31,776 499,932 636,136 386,589 383,473 651,321 57,189 (220) 56,969 - 56,969 6,110 - 108,782 - - 108,782 1,389 - 23,627 1,160 26,176 14,213 14,213 14,213 14,213 20,120 5,633 J414 WARREN CO PLANNING COMM 0.026363% N/A 30,360 3,325 33,685 529,986 674,378 409,830 406,527 690,477 60,627 (233) 60,394 - 60,394 6,477 - 115,322 - - 115,322 1,472 - 25,047 1,230 27,749 15,068 15,068 15,068 15,068 21,329 5,972 J417 WEBSTER CO CONSER DIST 0.001770% N/A 2,038 223 2,261 35,583 45,277 27,516 27,294 46,358 4,070 (16) 4,054 - 4,054 435 - 7,743 - - 7,743 99 - 1,682 83 1,864 1,011 1,011 1,011 1,011 1,432 401 J419 CITY OF COLD SPRING 0.011818% N/A 13,610 1,491 15,101 237,582 302,310 183,718 182,238 309,527 27,178 (104) 27,074 - 27,074 2,904 - 51,696 - - 51,696 660 - 11,228 551 12,439 6,755 6,755 6,755 6,755 9,562 2,677 J424 CITY OF CROFTON 0.001739% N/A 2,003 219 2,222 34,960 44,484 27,034 26,816 45,546 3,999 (15) 3,984 - 3,984 427 - 7,607 - - 7,607 97 - 1,652 81 1,830 994 994 994 994 1,407 394 J434 KY LEAGUE OF CITIES 0.207792% N/A 239,301 26,211 265,512 4,177,330 5,315,421 3,230,260 3,204,227 5,442,307 477,858 (1,836) 476,022 - 476,022 51,054 - 908,961 - - 908,961 11,602 - 197,418 9,693 218,713 118,764 118,764 118,764 118,764 168,118 47,073 J456 CITY OF SHIVELY 0.025550% N/A 29,424 3,223 32,647 513,642 653,581 397,191 393,990 669,183 58,757 (226) 58,531 - 58,531 6,278 - 111,765 - - 111,765 1,427 - 24,274 1,192 26,893 14,603 14,603 14,603 14,603 20,671 5,788 J459 N KY AREA PLAN COMMISSION 0.110731% N/A 127,522 13,968 141,490 2,226,072 2,832,553 1,721,384 1,707,512 2,900,170 254,647 (978) 253,669 - 253,669 27,206 - 484,379 - - 484,379 6,183 - 105,203 5,165 116,551 63,289 63,289 63,289 63,289 89,589 25,085 J510 CITY OF CATLETTSBURG 0.014321% N/A 16,493 1,806 18,299 287,901 366,338 222,629 220,835 375,083 32,934 (127) 32,807 - 32,807 3,519 - 62,645 - - 62,645 800 - 13,606 668 15,074 8,185 8,185 8,185 8,185 11,586 3,245 J514 BARREN RIVER AREA DEV 0.057234% N/A 65,913 7,220 73,133 1,150,599 1,464,074 889,739 882,569 1,499,023 131,621 (506) 131,115 - 131,115 14,062 - 250,363 - - 250,363 3,196 - 54,377 2,670 60,243 32,712 32,712 32,712 32,712 46,306 12,965 J519 NORTHERN KY COOP ED SER 0.037119% N/A 42,748 4,682 47,430 746,219 949,522 577,039 572,388 972,188 85,362 (328) 85,034 - 85,034 9,120 - 162,373 - - 162,373 2,073 - 35,266 1,731 39,070 21,215 21,215 21,215 21,215 30,032 8,409 J524 HOPKINSVILLE S W AUTHORI 0.088442% N/A 101,853 11,156 113,009 1,777,987 2,262,390 1,374,887 1,363,807 2,316,396 203,389 (781) 202,608 - 202,608 21,730 - 386,879 - - 386,879 4,938 - 84,027 4,126 93,091 50,550 50,550 50,550 50,550 71,556 20,035 J534 BLUEGRASS AREA DEV DISRIC 0.140284% N/A 161,557 17,696 179,253 2,820,188 3,588,533 2,180,805 2,163,230 3,674,196 322,610 (1,239) 321,371 - 321,371 34,468 - 613,655 - - 613,655 7,833 - 133,281 6,543 147,657 80,180 80,180 80,180 80,180 113,500 31,780 J556 LOUISVILLE CONV BUREAU 0.188500% N/A 217,084 23,778 240,862 3,789,495 4,821,922 2,930,353 2,906,738 4,937,027 433,492 (1,665) 431,827 - 431,827 46,314 - 824,570 - - 824,570 10,525 - 179,090 8,792 198,407 107,738 107,738 107,738 107,738 152,510 42,703 J559 CITY OF CRESCENT SPRINGS 0.012581% N/A 14,489 1,587 16,076 252,921 321,828 195,580 194,004 329,511 28,932 (111) 28,821 - 28,821 3,091 - 55,034 - - 55,034 702 - 11,953 587 13,242 7,191 7,191 7,191 7,191 10,179 2,850 J610 BOYD CO CONSERVATION DIST 0.001458% N/A 1,680 184 1,864 29,311 37,296 22,666 22,483 38,187 3,353 (13) 3,340 - 3,340 358 - 6,378 - - 6,378 81 - 1,385 68 1,534 833 833 833 833 1,180 330 J614 BOWL GRN CONV & VISIT BUR 0.015500% N/A 17,850 1,955 19,805 311,603 396,498 240,957 239,016 405,962 35,645 (137) 35,508 - 35,508 3,808 - 67,803 - - 67,803 865 - 14,726 723 16,314 8,859 8,859 8,859 8,859 12,541 3,512 J619 CITY OF FORT THOMAS 0.069832% N/A 80,421 8,809 89,230 1,403,862 1,786,337 1,085,583 1,076,834 1,828,979 160,592 (617) 159,975 - 159,975 17,158 - 305,472 - - 305,472 3,899 - 66,346 3,257 73,502 39,913 39,913 39,913 39,913 56,499 15,819 J656 OHIO VALLEY ED COOP 0.082564% N/A 95,084 10,415 105,499 1,659,819 2,112,027 1,283,510 1,273,166 2,162,444 189,872 (729) 189,143 - 189,143 20,286 - 361,166 - - 361,166 4,610 - 78,442 3,851 86,903 47,190 47,190 47,190 47,190 66,801 18,704 J710 BIG SANDY WATER DISTRICT 0.013693% N/A 15,770 1,727 17,497 275,276 350,274 212,866 211,151 358,635 31,490 (121) 31,369 - 31,369 3,364 - 59,898 - - 59,898 765 - 13,009 638 14,412 7,826 7,826 7,826 7,826 11,079 3,102 J714 BOWLING GR/WARREN COMM ED 0.014733% N/A 16,967 1,858 18,825 296,184 376,877 229,034 227,188 385,874 33,881 (130) 33,751 - 33,751 3,620 - 64,448 - - 64,448 823 - 13,997 688 15,508 8,421 8,421 8,421 8,421 11,920 3,338 J719 CITY OF SOUTHGATE 0.013819% N/A 15,915 1,743 17,658 277,809 353,497 214,825 213,094 361,935 31,779 (122) 31,657 - 31,657 3,395 - 60,450 - - 60,450 772 - 13,129 644 14,545 7,898 7,898 7,898 7,898 11,181 3,131 J756 CITY OF PROSPECT 0.013184% N/A 15,183 1,663 16,846 265,043 337,253 204,954 203,302 345,304 30,319 (116) 30,203 - 30,203 3,239 - 57,672 - - 57,672 736 - 12,526 615 13,877 7,536 7,536 7,536 7,536 10,667 2,986 J759 N KY COMMUNITY ACT COMM 0.123910% N/A 142,699 15,630 158,329 2,491,015 3,169,678 1,926,260 1,910,737 3,245,342 284,955 (1,095) 283,860 - 283,860 30,445 - 542,029 - - 542,029 6,919 - 117,724 5,780 130,423 70,821 70,821 70,821 70,821 100,252 28,070 J810 HOUSING AUTH OF ASHLAND 0.021954% N/A 25,283 2,769 28,052 441,350 561,594 341,289 338,539 575,000 50,487 (194) 50,293 - 50,293 5,394 - 96,035 - - 96,035 1,226 - 20,858 1,024 23,108 12,548 12,548 12,548 12,548 17,762 4,974 J814 HOUSING AUTH BOWLING GRN 0.063340% N/A 72,945 7,990 80,935 1,273,351 1,620,268 984,661 976,725 1,658,946 145,663 (560) 145,103 - 145,103 15,563 - 277,073 - - 277,073 3,537 - 60,178 2,955 66,670 36,202 36,202 36,202 36,202 51,246 14,349 J819 CITY OF BELLEVUE 0.025640% N/A 29,528 3,234 32,762 515,452 655,884 398,590 395,378 671,540 58,964 (227) 58,737 - 58,737 6,300 - 112,159 - - 112,159 1,432 - 24,360 1,196 26,988 14,654 14,654 14,654 14,654 20,744 5,809 J834 KY LEGAL SERVICE PROGRAMS 0.012920% N/A 14,879 1,630 16,509 259,736 330,500 200,850 199,231 338,389 29,712 (114) 29,598 - 29,598 3,174 - 56,517 - - 56,517 721 - 12,275 603 13,599 7,385 7,385 7,385 7,385 10,453 2,927 J856 LOUISVILLE WATER COMPANY 1.238902% N/A 1,426,769 156,276 1,583,045 24,906,168 31,691,718 19,259,524 19,104,313 32,448,239 2,849,095 (10,945) 2,838,150 - 2,838,150 304,397 - 5,419,425 - - 5,419,425 69,176 - 1,177,052 57,789 1,304,017 708,097 708,097 708,097 708,097 1,002,360 280,660 J859 CITY OF VILLA HILLS 0.011755% N/A 13,537 1,483 15,020 236,316 300,699 182,739 181,266 307,877 27,033 (104) 26,929 - 26,929 2,888 - 51,421 - - 51,421 656 - 11,168 548 12,372 6,718 6,718 6,718 6,718 9,510 2,663 J910 SANITATION DISTRICT #4 0.015669% N/A 18,045 1,976 20,021 315,000 400,821 243,585 241,622 410,389 36,034 (139) 35,895 - 35,895 3,850 - 68,542 - - 68,542 875 - 14,887 731 16,493 8,955 8,955 8,955 8,955 12,677 3,549 J914 BOWLING GRN HUM RIGHT COM 0.002894% N/A 3,333 365 3,698 58,179 74,030 44,989 44,627 75,797 6,655 (25) 6,630 - 6,630 711 - 12,659 - - 12,659 162 - 2,750 135 3,047 1,655 1,655 1,655 1,655 2,342 656 J919 CITY OF DAYTON 0.015881% N/A 18,289 2,003 20,292 319,262 406,244 246,880 244,891 415,941 36,521 (140) 36,381 - 36,381 3,902 - 69,469 - - 69,469 887 - 15,088 741 16,716 9,077 9,077 9,077 9,077 12,849 3,598 J956 OKOLONA FIRE DISTRICT 0.001542% N/A 1,776 195 1,971 30,999 39,445 23,971 23,778 40,387 3,546 (13) 3,533 - 3,533 379 - 6,745 - - 6,745 86 - 1,465 71 1,622 882 882 882 882 1,248 349 J959 CITY OF INDEPENDENCE 0.031953% N/A 36,798 4,031 40,829 642,365 817,373 496,730 492,727 836,885 73,482 (282) 73,200 - 73,200 7,851 - 139,774 - - 139,774 1,784 - 30,358 1,490 33,632 18,263 18,263 18,263 18,263 25,853 7,239 K001 CITY OF COLUMBIA 0.023033% N/A 26,525 2,905 29,430 463,042 589,195 358,063 355,177 603,260 52,969 (204) 52,765 - 52,765 5,659 - 100,755 - - 100,755 1,286 - 21,883 1,075 24,244 13,164 13,164 13,164 13,164 18,635 5,218 K002 ALLEN CO BD OF ED 0.156321% N/A 180,026 19,718 199,744 3,142,587 3,998,767 2,430,110 2,410,526 4,094,223 359,490 (1,381) 358,109 - 358,109 38,408 - 683,807 - - 683,807 8,728 - 148,517 7,292 164,537 89,346 89,346 89,346 89,346 126,475 35,413 K003 ANDERSON CO BD OF ED 0.174822% N/A 201,332 22,052 223,384 3,514,520 4,472,032 2,717,720 2,695,818 4,578,785 402,037 (1,545) 400,492 - 400,492 42,954 - 764,737 - - 764,737 9,761 - 166,094 8,155 184,010 99,919 99,919 99,919 99,919 141,443 39,605 K004 CITY OF WICKLIFFE 0.008955% N/A 10,313 1,130 11,443 180,026 229,073 139,211 138,089 234,542 20,594 (79) 20,515 - 20,515 2,200 - 39,173 - - 39,173 500 - 8,508 417 9,425 5,118 5,118 5,118 5,118 7,245 2,029 K005 BARREN CO BD OF EDUCATION 0.294251% N/A 338,872 37,117 375,989 5,915,452 7,527,084 4,574,320 4,537,456 7,706,765 676,687 (2,599) 674,088 - 674,088 72,297 - 1,287,165 - - 1,287,165 16,430 - 279,561 13,725 309,716 168,180 168,180 168,180 168,180 238,071 66,659 K006 CITY OF OWINGSVILLE 0.016988% N/A 19,564 2,143 21,707 341,517 434,561 264,089 261,961 444,935 39,067 (150) 38,917 - 38,917 4,174 - 74,312 - - 74,312 949 - 16,140 793 17,882 9,710 9,710 9,710 9,710 13,745 3,848 K007 BELL CO BD OF ED 0.165206% N/A 190,258 20,839 211,097 3,321,206 4,226,050 2,568,233 2,547,536 4,326,931 379,923 (1,460) 378,463 - 378,463 40,591 - 722,673 - - 722,673 9,224 - 156,958 7,706 173,888 94,423 94,423 94,423 94,423 133,663 37,425 K009 PARIS BD OF EDUCATION 0.044921% N/A 51,733 5,666 57,399 903,066 1,149,101 698,326 692,698 1,176,532 103,305 (397) 102,908 - 102,908 11,037 - 196,501 - - 196,501 2,508 - 42,678 2,095 47,281 25,675 25,675 25,675 25,675 36,344 10,177 K010 CITY OF ASHLAND 0.316009% N/A 363,928 39,862 403,790 6,352,862 8,083,664 4,912,562 4,872,972 8,276,632 726,724 (2,792) 723,932 - 723,932 77,643 - 1,382,343 - - 1,382,343 17,645 - 300,233 14,740 332,618 180,615 180,615 180,615 180,615 255,674 71,588 K011 CITY OF DANVILLE 0.112242% N/A 129,263 14,158 143,421 2,256,448 2,871,205 1,744,874 1,730,812 2,939,744 258,122 (992) 257,130 - 257,130 27,578 - 490,989 - - 490,989 6,267 - 106,639 5,235 118,141 64,152 64,152 64,152 64,152 90,811 25,427 K012 AUGUSTA BD OF ED 0.011862% N/A 13,660 1,496 15,156 238,467 303,436 184,402 182,916 310,679 27,279 (105) 27,174 - 27,174 2,914 - 51,889 - - 51,889 662 - 11,270 554 12,486 6,780 6,780 6,780 6,780 9,597 2,688 K013 JACKSON CITY SCHOOLS 0.024594% N/A 28,323 3,102 31,425 494,424 629,127 382,329 379,248 644,145 56,559 (217) 56,342 - 56,342 6,043 - 107,583 - - 107,583 1,373 - 23,366 1,148 25,887 14,057 14,057 14,057 14,057 19,899 5,571 K014 CLOVERPORT INDEPENDENT SC 0.026907% N/A 30,987 3,394 34,381 540,923 688,294 418,287 414,916 704,725 61,878 (238) 61,640 - 61,640 6,611 - 117,701 - - 117,701 1,502 - 25,564 1,256 28,322 15,378 15,378 15,378 15,378 21,769 6,095 K015 BULLITT CO PUBLIC LIBRARY 0.056123% N/A 64,633 7,079 71,712 1,128,264 1,435,654 872,468 865,437 1,469,925 129,066 (496) 128,570 - 128,570 13,789 - 245,503 - - 245,503 3,134 - 53,321 2,619 59,074 32,077 32,077 32,077 32,077 45,407 12,714 K016 CITY OF MORGANTOWN 0.032134% N/A 37,007 4,053 41,060 646,003 822,003 499,544 495,518 841,626 73,898 (284) 73,614 - 73,614 7,895 - 140,566 - - 140,566 1,794 - 30,530 1,499 33,823 18,366 18,366 18,366 18,366 25,999 7,280 K017 GEORGE COON PUBLIC LIBRAR 0.006020% N/A 6,932 759 7,691 121,023 153,995 93,585 92,831 157,671 13,844 (53) 13,791 - 13,791 1,479 - 26,334 - - 26,334 336 - 5,719 281 6,336 3,441 3,441 3,441 3,441 4,871 1,364 K018 CITY OF MURRAY 0.151291% N/A 174,232 19,084 193,316 3,041,467 3,870,098 2,351,915 2,332,961 3,962,482 347,923 (1,337) 346,586 - 346,586 37,172 - 661,804 - - 661,804 8,448 - 143,738 7,057 159,243 86,470 86,470 86,470 86,470 122,405 34,274 K019 CITY OF NEWPORT 0.087374% N/A 100,623 11,021 111,644 1,756,516 2,235,070 1,358,285 1,347,338 2,288,423 200,933 (772) 200,161 - 200,161 21,468 - 382,207 - - 382,207 4,879 - 83,012 4,076 91,967 49,939 49,939 49,939 49,939 70,692 19,794 K020 CARLISLE CO BD OF ED 0.036047% N/A 41,513 4,547 46,060 724,668 922,100 560,374 555,858 944,112 82,897 (319) 82,578 - 82,578 8,857 - 157,683 - - 157,683 2,013 - 34,247 1,682 37,942 20,602 20,602 20,602 20,602 29,164 8,166 K021 CARROLL CO PUBLIC LIBRARY 0.015045% N/A 17,326 1,898 19,224 302,456 384,858 233,884 231,999 394,045 34,599 (133) 34,466 - 34,466 3,697 - 65,813 - - 65,813 840 - 14,294 702 15,836 8,599 8,599 8,599 8,599 12,172 3,409 K022 CARTER CO EMER AMBUL DIST 0.079150% N/A 91,152 9,984 101,136 1,591,186 2,024,696 1,230,437 1,220,521 2,073,028 182,021 (699) 181,322 - 181,322 19,447 - 346,232 - - 346,232 4,419 - 75,199 3,692 83,310 45,239 45,239 45,239 45,239 64,038 17,930 K023 CASEY CO AMBULANCE SERV 0.014967% N/A 17,237 1,888 19,125 300,888 382,863 232,672 230,797 392,003 34,420 (132) 34,288 - 34,288 3,677 - 65,471 - - 65,471 836 - 14,220 698 15,754 8,555 8,555 8,555 8,555 12,110 3,391 K025 CLARK CO LIBRARY BD 0.031995% N/A 36,847 4,036 40,883 643,209 818,448 497,383 493,374 837,985 73,579 (283) 73,296 - 73,296 7,861 - 139,958 - - 139,958 1,786 - 30,398 1,492 33,676 18,286 18,286 18,286 18,286 25,886 7,248 K026 CITY OF MANCHESTER 0.037427% N/A 43,103 4,721 47,824 752,411 957,401 581,827 577,138 980,255 86,071 (331) 85,740 - 85,740 9,196 - 163,720 - - 163,720 2,090 - 35,559 1,746 39,395 21,391 21,391 21,391 21,391 30,281 8,478 K027 CLINTON CO PUBLIC LIBRARY 0.002373% N/A 2,733 299 3,032 47,705 60,702 36,890 36,593 62,152 5,457 (21) 5,436 - 5,436 583 - 10,380 - - 10,380 132 - 2,255 111 2,498 1,356 1,356 1,356 1,356 1,920 537

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

K028 CITY OF MARION 0.035211% N/A 40,551 4,442 44,993 707,862 900,715 547,378 542,966 922,216 80,975 (311) 80,664 - 80,664 8,651 - 154,026 - - 154,026 1,966 - 33,453 1,642 37,061 20,125 20,125 20,125 20,125 28,488 7,977 K029 CITY OF BURKESVILLE 0.022980% N/A 26,465 2,899 29,364 461,977 587,840 357,239 354,360 601,872 52,847 (203) 52,644 - 52,644 5,646 - 100,523 - - 100,523 1,283 - 21,833 1,072 24,188 13,134 13,134 13,134 13,134 18,592 5,206 K030 OWENSBORO BD OF ED 0.307326% N/A 353,929 38,766 392,695 6,178,304 7,861,549 4,777,579 4,739,077 8,049,214 706,756 (2,715) 704,041 - 704,041 75,510 - 1,344,360 - - 1,344,360 17,160 - 291,983 14,336 323,479 175,653 175,653 175,653 175,653 248,649 69,622 K032 ELLIOTT CO AMB SERVICE 0.003253% N/A 3,747 410 4,157 65,396 83,213 50,570 50,162 85,200 7,481 (29) 7,452 - 7,452 799 - 14,230 - - 14,230 182 - 3,091 152 3,425 1,859 1,859 1,859 1,859 2,632 737 K033 ESTILL CO BD OF EDUCATION 0.129931% N/A 149,634 16,390 166,024 2,612,058 3,323,698 2,019,860 2,003,583 3,403,039 298,801 (1,148) 297,653 - 297,653 31,924 - 568,367 - - 568,367 7,255 - 123,444 6,060 136,759 74,262 74,262 74,262 74,262 105,123 29,435 K034 LEX/FAYETTE URBAN CO GOVT 3.197043% N/A 3,681,842 403,277 4,085,119 64,271,500 81,781,920 49,700,078 49,299,548 83,734,157 7,352,218 (28,244) 7,323,974 - 7,323,974 785,510 - 13,985,073 - - 13,985,073 178,511 - 3,037,437 149,128 3,365,076 1,827,276 1,827,276 1,827,276 1,827,276 2,586,635 724,258 K035 LICKING VALLEY COM ACTION 0.078409% N/A 90,299 9,891 100,190 1,576,289 2,005,740 1,218,918 1,209,095 2,053,620 180,317 (693) 179,624 - 179,624 19,265 - 342,991 - - 342,991 4,378 - 74,495 3,657 82,530 44,815 44,815 44,815 44,815 63,438 17,763 K036 FLOYD CO SCHOOLS 0.349856% N/A 402,908 44,131 447,039 7,033,302 8,949,487 5,438,735 5,394,905 9,163,123 804,562 (3,091) 801,471 - 801,471 85,959 - 1,530,402 - - 1,530,402 19,535 - 332,390 16,319 368,244 199,961 199,961 199,961 199,961 283,058 79,257 K038 FULTON CITY SCHOOLS 0.025580% N/A 29,459 3,227 32,686 514,245 654,349 397,657 394,453 669,969 58,826 (226) 58,600 - 58,600 6,285 - 111,897 - - 111,897 1,428 - 24,303 1,193 26,924 14,620 14,620 14,620 14,620 20,696 5,795 K039 GALLATIN CO PUBLIC LIB 0.007192% N/A 8,282 907 9,189 144,584 183,975 111,804 110,903 188,367 16,539 (64) 16,475 - 16,475 1,767 - 31,461 - - 31,461 402 - 6,833 336 7,571 4,110 4,110 4,110 4,110 5,818 1,629 K040 GARRARD CO BD OF ED 0.130476% N/A 150,261 16,458 166,719 2,623,014 3,337,640 2,028,333 2,011,987 3,417,313 300,055 (1,153) 298,902 - 298,902 32,058 - 570,751 - - 570,751 7,285 - 123,962 6,087 137,334 74,573 74,573 74,573 74,573 105,564 29,558 K041 CITY OF WILLIAMSTOWN 0.069711% N/A 80,282 8,793 89,075 1,401,430 1,783,241 1,083,702 1,074,969 1,825,810 160,314 (616) 159,698 - 159,698 17,128 - 304,942 - - 304,942 3,892 - 66,231 3,252 73,375 39,843 39,843 39,843 39,843 56,401 15,793 K042 GRAVES CO BD OF ED 0.242956% N/A 279,798 30,647 310,445 4,884,247 6,214,933 3,776,906 3,746,469 6,363,291 558,724 (2,146) 556,578 - 556,578 59,694 - 1,062,781 - - 1,062,781 13,566 - 230,827 11,332 255,725 138,862 138,862 138,862 138,862 196,569 55,039 K043 CITY OF LEITCHFIELD 0.054123% N/A 62,330 6,827 69,157 1,088,057 1,384,493 841,377 834,596 1,417,542 124,466 (478) 123,988 - 123,988 13,298 - 236,754 - - 236,754 3,022 - 51,421 2,525 56,968 30,934 30,934 30,934 30,934 43,790 12,261 K044 CITY OF GREENSBURG 0.025604% N/A 29,487 3,230 32,717 514,728 654,963 398,031 394,823 670,598 58,881 (226) 58,655 - 58,655 6,291 - 112,002 - - 112,002 1,430 - 24,326 1,194 26,950 14,634 14,634 14,634 14,634 20,716 5,801 K045 GREENUP CO BD OF ED 0.167995% N/A 193,470 21,191 214,661 3,377,274 4,297,394 2,611,590 2,590,543 4,399,978 386,337 (1,484) 384,853 - 384,853 41,276 - 734,874 - - 734,874 9,380 - 159,608 7,836 176,824 96,018 96,018 96,018 96,018 135,920 38,057 K046 CITY OF HAWESVILLE 0.014993% N/A 17,266 1,891 19,157 301,411 383,528 233,076 231,197 392,684 34,479 (133) 34,346 - 34,346 3,684 - 65,585 - - 65,585 837 - 14,245 700 15,782 8,569 8,569 8,569 8,569 12,130 3,397 K047 HARDIN CO BD OF ED 0.787636% N/A 907,073 99,353 1,006,426 15,834,178 20,148,113 12,244,305 12,145,629 20,629,074 1,811,321 (6,958) 1,804,363 - 1,804,363 193,521 - 3,445,417 - - 3,445,417 43,979 - 748,315 36,740 829,034 450,175 450,175 450,175 450,175 637,254 178,431 K048 HARLAN INDEPENDENT SCHOOL 0.029336% N/A 33,784 3,700 37,484 589,754 750,429 456,047 452,372 768,343 67,464 (259) 67,205 - 67,205 7,208 - 128,327 - - 128,327 1,638 - 27,871 1,369 30,878 16,767 16,767 16,767 16,767 23,735 6,645 K049 CITY OF CYNTHIANA 0.052973% N/A 61,006 6,682 67,688 1,064,938 1,355,075 823,499 816,863 1,387,423 121,822 (468) 121,354 - 121,354 13,015 - 231,724 - - 231,724 2,958 - 50,328 2,471 55,757 30,277 30,277 30,277 30,277 42,859 12,001 K050 CAVERNA INDEPENDENT SCH 0.040213% N/A 46,311 5,072 51,383 808,419 1,028,668 625,137 620,099 1,053,224 92,478 (355) 92,123 - 92,123 9,880 - 175,907 - - 175,907 2,245 - 38,205 1,876 42,326 22,984 22,984 22,984 22,984 32,535 9,110 K052 HENRY CO BD OF EDUCATION 0.110248% N/A 126,965 13,907 140,872 2,216,362 2,820,198 1,713,876 1,700,064 2,887,519 253,537 (974) 252,563 - 252,563 27,088 - 482,266 - - 482,266 6,156 - 104,744 5,143 116,043 63,012 63,012 63,012 63,012 89,198 24,975 K055 JACKSON CO CONSERV DIST 0.001645% N/A 1,895 208 2,103 33,070 42,080 25,573 25,366 43,084 3,783 (14) 3,769 - 3,769 404 - 7,196 - - 7,196 92 - 1,563 76 1,731 941 941 941 941 1,331 373 K057 JESSAMINE CO PUBLIC LIBRA 0.046920% N/A 54,035 5,919 59,954 943,252 1,200,236 729,401 723,523 1,228,888 107,902 (414) 107,488 - 107,488 11,528 - 205,246 - - 205,246 2,620 - 44,578 2,188 49,386 26,818 26,818 26,818 26,818 37,962 10,629 K058 JOHNSON CO BD OF ED 0.185340% N/A 213,445 23,379 236,824 3,725,968 4,741,088 2,881,229 2,858,009 4,854,263 426,225 (1,637) 424,588 - 424,588 45,538 - 810,747 - - 810,747 10,349 - 176,087 8,645 195,081 105,932 105,932 105,932 105,932 149,954 41,987 K060 LKLP COMM ACTION COUNCIL 0.358896% N/A 413,319 45,271 458,590 7,215,037 9,180,735 5,579,268 5,534,305 9,399,890 825,351 (3,171) 822,180 - 822,180 88,180 - 1,569,947 - - 1,569,947 20,039 - 340,979 16,741 377,759 205,127 205,127 205,127 205,127 290,372 81,304 K061 BARBOURVILLE CITY SCHOOLS 0.026169% N/A 30,137 3,301 33,438 526,086 669,416 406,814 403,535 685,396 60,181 (231) 59,950 - 59,950 6,430 - 114,473 - - 114,473 1,461 - 24,863 1,221 27,545 14,957 14,957 14,957 14,957 21,173 5,928 K062 LARUE CO BD OF EDUCATION 0.120033% N/A 138,235 15,141 153,376 2,413,074 3,070,503 1,865,990 1,850,952 3,143,799 276,039 (1,060) 274,979 - 274,979 29,492 - 525,070 - - 525,070 6,702 - 114,041 5,599 126,342 68,606 68,606 68,606 68,606 97,116 27,192 K063 LONDON UTILITY COMM 0.059333% N/A 68,330 7,484 75,814 1,192,796 1,517,767 922,369 914,936 1,553,998 136,448 (524) 135,924 - 135,924 14,578 - 259,545 - - 259,545 3,313 - 56,371 2,768 62,452 33,912 33,912 33,912 33,912 48,005 13,441 K064 CITY OF LOUISA 0.020081% N/A 23,126 2,533 25,659 403,697 513,682 312,172 309,656 525,944 46,180 (177) 46,003 - 46,003 4,934 - 87,842 - - 87,842 1,121 - 19,078 937 21,136 11,478 11,478 11,478 11,478 16,247 4,549 K065 CITY OF BEATTYVILLE 0.025075% N/A 28,878 3,163 32,041 504,093 641,431 389,807 386,665 656,742 57,665 (221) 57,444 - 57,444 6,161 - 109,688 - - 109,688 1,400 - 23,823 1,169 26,392 14,332 14,332 14,332 14,332 20,288 5,681 K066 LESLIE CO PUBLIC LIBRARY 0.010331% N/A 11,897 1,303 13,200 207,688 264,272 160,602 159,308 270,581 23,758 (91) 23,667 - 23,667 2,538 - 45,192 - - 45,192 577 - 9,815 482 10,874 5,905 5,905 5,905 5,905 8,359 2,340 K067 LETCHER CO BD OF ED 0.184476% N/A 212,450 23,270 235,720 3,708,599 4,718,986 2,867,797 2,844,686 4,831,634 424,238 (1,630) 422,608 - 422,608 45,326 - 806,968 - - 806,968 10,300 - 175,266 8,605 194,171 105,437 105,437 105,437 105,437 149,254 41,792 K068 LEWIS CO BD OF ED 0.111134% N/A 127,986 14,019 142,005 2,234,174 2,842,862 1,727,649 1,713,726 2,910,725 255,574 (982) 254,592 - 254,592 27,305 - 486,142 - - 486,142 6,205 - 105,586 5,184 116,975 63,519 63,519 63,519 63,519 89,915 25,176 K069 LINCOLN CO PUBLIC LIBRARY 0.007200% N/A 8,292 908 9,200 144,745 184,180 111,929 111,027 188,576 16,558 (64) 16,494 - 16,494 1,769 - 31,496 - - 31,496 402 - 6,841 336 7,579 4,115 4,115 4,115 4,115 5,825 1,631 K070 LIVINGSTON CO CONSERV DIS 0.001589% N/A 1,830 200 2,030 31,944 40,647 24,702 24,503 41,618 3,654 (14) 3,640 - 3,640 390 - 6,951 - - 6,951 89 - 1,510 75 1,674 908 908 908 908 1,286 360 K071 CITY OF RUSSELLVILLE 0.077034% N/A 88,716 9,717 98,433 1,548,647 1,970,567 1,197,543 1,187,892 2,017,607 177,155 (680) 176,475 - 176,475 18,927 - 336,976 - - 336,976 4,301 - 73,188 3,593 81,082 44,029 44,029 44,029 44,029 62,327 17,451 K072 LYON CO BD OF EDUCATION 0.049477% N/A 56,980 6,241 63,221 994,657 1,265,646 769,152 762,953 1,295,858 113,782 (437) 113,345 - 113,345 12,156 - 216,431 - - 216,431 2,763 - 47,007 2,308 52,078 28,279 28,279 28,279 28,279 40,031 11,209 K073 PADUCAH BOARD OF ED 0.202181% N/A 232,840 25,503 258,343 4,064,530 5,171,889 3,143,033 3,117,703 5,295,348 464,954 (1,786) 463,168 - 463,168 49,676 - 884,416 - - 884,416 11,289 - 192,088 9,431 212,808 115,557 115,557 115,557 115,557 163,579 45,802 K074 MCCREARY CO WATER DIST 0.043724% N/A 50,354 5,515 55,869 879,002 1,118,481 679,718 674,240 1,145,181 100,552 (386) 100,166 - 100,166 10,743 - 191,265 - - 191,265 2,441 - 41,541 2,040 46,022 24,991 24,991 24,991 24,991 35,376 9,905 K075 CITY OF CALHOUN 0.011486% N/A 13,228 1,449 14,677 230,908 293,817 178,557 177,118 300,831 26,414 (101) 26,313 - 26,313 2,822 - 50,244 - - 50,244 641 - 10,913 535 12,089 6,565 6,565 6,565 6,565 9,293 2,602 K077 MAGOFFIN CO LIBRARY 0.002358% N/A 2,716 297 3,013 47,404 60,319 36,657 36,361 61,759 5,423 (21) 5,402 - 5,402 579 - 10,315 - - 10,315 132 - 2,240 110 2,482 1,348 1,348 1,348 1,348 1,908 534 K078 CITY OF LEBANON 0.054793% N/A 63,102 6,912 70,014 1,101,527 1,401,632 851,792 844,928 1,435,090 126,007 (484) 125,523 - 125,523 13,463 - 239,685 - - 239,685 3,059 - 52,058 2,555 57,672 31,317 31,317 31,317 31,317 44,331 12,412 K079 CITY OF BENTON 0.060247% N/A 69,383 7,600 76,983 1,211,171 1,541,148 936,578 929,030 1,577,937 138,550 (532) 138,018 - 138,018 14,803 - 263,543 - - 263,543 3,364 - 57,239 2,810 63,413 34,435 34,435 34,435 34,435 48,744 13,648 K080 MARTIN COUNTY LIBRARY 0.007643% N/A 8,802 964 9,766 153,650 195,512 118,815 117,858 200,179 17,577 (68) 17,509 - 17,509 1,878 - 33,433 - - 33,433 427 - 7,261 357 8,045 4,368 4,368 4,368 4,368 6,183 1,731 K081 MAYSVILLE UTILITY COMM 0.031665% N/A 36,467 3,994 40,461 636,575 810,006 492,253 488,286 829,342 72,820 (280) 72,540 - 72,540 7,780 - 138,515 - - 138,515 1,768 - 30,084 1,477 33,329 18,098 18,098 18,098 18,098 25,619 7,174 K082 CITY OF MULDRAUGH 0.011866% N/A 13,665 1,497 15,162 238,547 303,538 184,465 182,978 310,784 27,288 (105) 27,183 - 27,183 2,915 - 51,906 - - 51,906 663 - 11,274 553 12,490 6,782 6,782 6,782 6,782 9,600 2,688 K083 CITY OF FRENCHBURG 0.009965% N/A 11,476 1,257 12,733 200,331 254,910 154,912 153,664 260,995 22,916 (88) 22,828 - 22,828 2,448 - 43,591 - - 43,591 556 - 9,468 465 10,489 5,696 5,696 5,696 5,696 8,062 2,257 K085 METCALFE HEALTH CARE CTN 0.071512% N/A 82,356 9,021 91,377 1,437,636 1,829,312 1,111,700 1,102,741 1,872,980 164,456 (632) 163,824 - 163,824 17,570 - 312,820 - - 312,820 3,993 - 67,942 3,335 75,270 40,873 40,873 40,873 40,873 57,858 16,200 K086 MONROE CO CONSERV DIST 0.002178% N/A 2,508 275 2,783 43,785 55,714 33,858 33,586 57,044 5,009 (19) 4,990 - 4,990 535 - 9,527 - - 9,527 122 - 2,069 102 2,293 1,245 1,245 1,245 1,245 1,762 494 K087 MONTGOMERY CO BD OF ED 0.235486% N/A 271,195 29,704 300,899 4,734,074 6,023,847 3,660,780 3,631,278 6,167,644 541,546 (2,080) 539,466 - 539,466 57,859 - 1,030,105 - - 1,030,105 13,149 - 223,730 10,985 247,864 134,593 134,593 134,593 134,593 190,525 53,346 K088 GATEWAY COMM SER ORGANIZ 0.099019% N/A 114,034 12,490 126,524 1,990,621 2,532,954 1,539,314 1,526,908 2,593,419 227,713 (875) 226,838 - 226,838 24,329 - 433,146 - - 433,146 5,529 - 94,076 4,619 104,224 56,594 56,594 56,594 56,594 80,113 22,432 K089 MUHLENBERG CO BD OF ED 0.290814% N/A 334,913 36,683 371,596 5,846,356 7,439,164 4,520,890 4,484,456 7,616,746 668,783 (2,569) 666,214 - 666,214 71,453 - 1,272,130 - - 1,272,130 16,238 - 276,296 13,565 306,099 166,215 166,215 166,215 166,215 235,289 65,881 K090 NELSON COUNTY BD OF ED 0.245751% N/A 283,017 30,999 314,016 4,940,436 6,286,431 3,820,356 3,789,568 6,436,495 565,152 (2,171) 562,981 - 562,981 60,381 - 1,075,008 - - 1,075,008 13,722 - 233,482 11,463 258,667 140,460 140,460 140,460 140,460 198,830 55,672 K091 CITY OF CARLISLE 0.026219% N/A 30,195 3,307 33,502 527,092 670,695 407,591 404,306 686,705 60,296 (232) 60,064 - 60,064 6,442 - 114,692 - - 114,692 1,464 - 24,910 1,223 27,597 14,985 14,985 14,985 14,985 21,213 5,940 K092 OHIO CO LIBRARY 0.013562% N/A 15,618 1,711 17,329 272,643 346,923 210,830 209,131 355,204 31,188 (120) 31,068 - 31,068 3,332 - 59,325 - - 59,325 757 - 12,885 633 14,275 7,751 7,751 7,751 7,751 10,972 3,072 K093 OLDHAM CO LIBRARY BD 0.033553% N/A 38,641 4,232 42,873 674,530 858,302 521,603 517,399 878,791 77,162 (297) 76,865 - 76,865 8,244 - 146,773 - - 146,773 1,873 - 31,878 1,566 35,317 19,177 19,177 19,177 19,177 27,146 7,601 K094 OWEN CO PUBLIC LIBRARY 0.007922% N/A 9,123 999 10,122 159,259 202,649 123,153 122,160 207,486 18,218 (70) 18,148 - 18,148 1,946 - 34,654 - - 34,654 442 - 7,527 370 8,339 4,528 4,528 4,528 4,528 6,409 1,794 K095 OWSLEY CO PUBLIC LIBRARY 0.003430% N/A 3,951 433 4,384 68,955 87,741 53,322 52,892 89,836 7,888 (30) 7,858 - 7,858 843 - 15,004 - - 15,004 192 - 3,259 159 3,610 1,961 1,961 1,961 1,961 2,775 778 K096 PENDLETON CO LIBRARY 0.008805% N/A 10,140 1,111 11,251 177,011 225,236 136,879 135,776 230,613 20,249 (78) 20,171 - 20,171 2,163 - 38,516 - - 38,516 492 - 8,365 410 9,267 5,032 5,032 5,032 5,032 7,124 1,994 K097 PERRY CO BD OF EDUCATION 0.260889% N/A 300,451 32,909 333,360 5,244,761 6,673,668 4,055,686 4,023,002 6,832,977 599,965 (2,305) 597,660 - 597,660 64,100 - 1,141,227 - - 1,141,227 14,567 - 247,865 12,169 274,601 149,111 149,111 149,111 149,111 211,078 59,102 K098 PIKEVILLE INDEPENDENT SCH 0.054387% N/A 62,634 6,860 69,494 1,093,365 1,391,246 845,481 838,667 1,424,457 125,073 (481) 124,592 - 124,592 13,363 - 237,909 - - 237,909 3,037 - 51,672 2,537 57,246 31,084 31,084 31,084 31,084 44,002 12,320 K099 CITY OF STANTON 0.009074% N/A 10,450 1,145 11,595 182,418 232,117 141,061 139,924 237,658 20,867 (80) 20,787 - 20,787 2,229 - 39,693 - - 39,693 507 - 8,621 423 9,551 5,186 5,186 5,186 5,186 7,342 2,056 K100 SOMERSET BD OF EDUCATION 0.070874% N/A 81,621 8,940 90,561 1,424,810 1,812,992 1,101,782 1,092,902 1,856,270 162,988 (626) 162,362 - 162,362 17,414 - 310,030 - - 310,030 3,957 - 67,336 3,306 74,599 40,508 40,508 40,508 40,508 57,342 16,056 K101 CITY OF MOUNT OLIVET 0.000534% N/A 615 67 682 10,735 13,660 8,301 8,234 13,986 1,228 (5) 1,223 - 1,223 131 - 2,336 - - 2,336 30 - 507 25 562 305 305 305 305 432 121 K102 ROCKCASTLE CONSERV DIST 0.000936% N/A 1,079 118 1,197 18,817 23,943 14,551 14,433 24,515 2,153 (8) 2,145 - 2,145 230 - 4,094 - - 4,094 52 - 889 43 984 535 535 535 535 758 212 K103 CITY OF MOREHEAD 0.055576% N/A 64,004 7,010 71,014 1,117,268 1,421,661 863,964 857,002 1,455,598 127,808 (491) 127,317 - 127,317 13,655 - 243,110 - - 243,110 3,103 - 52,801 2,592 58,496 31,765 31,765 31,765 31,765 44,965 12,591 K104 RUSSELL CO CONS DIST 0.001199% N/A 1,381 151 1,532 24,104 30,671 18,639 18,489 31,403 2,757 (11) 2,746 - 2,746 295 - 5,245 - - 5,245 67 - 1,139 56 1,262 685 685 685 685 970 272 K105 CITY OF GEORGETOWN 0.128349% N/A 147,812 16,190 164,002 2,580,254 3,283,230 1,995,267 1,979,188 3,361,605 295,163 (1,134) 294,029 - 294,029 31,535 - 561,447 - - 561,447 7,167 - 121,941 5,987 135,095 73,358 73,358 73,358 73,358 103,843 29,077 K106 CITY OF SHELBYVILLE 0.057376% N/A 66,076 7,237 73,313 1,153,454 1,467,706 891,947 884,758 1,502,742 131,947 (507) 131,440 - 131,440 14,097 - 250,984 - - 250,984 3,204 - 54,512 2,677 60,393 32,793 32,793 32,793 32,793 46,421 12,998 K107 FRANKLIN/SIMPSON PARKS BD 0.006716% N/A 7,735 847 8,582 135,015 171,799 104,405 103,563 175,900 15,445 (59) 15,386 - 15,386 1,650 - 29,378 - - 29,378 375 - 6,381 313 7,069 3,839 3,839 3,839 3,839 5,434 1,521 K108 CITY OF TAYLORSVILLE 0.031642% N/A 36,440 3,991 40,431 636,112 809,418 491,895 487,931 828,740 72,767 (280) 72,487 - 72,487 7,774 - 138,414 - - 138,414 1,767 - 30,062 1,476 33,305 18,085 18,085 18,085 18,085 25,600 7,168 K109 CAMPBELLSVLE MUN WTR&SEWR 0.056676% N/A 65,271 7,149 72,420 1,139,381 1,449,800 881,065 873,964 1,484,408 130,337 (501) 129,836 - 129,836 13,925 - 247,922 - - 247,922 3,165 - 53,847 2,644 59,656 32,393 32,393 32,393 32,393 45,855 12,840 K110 TODD COUNTY WATER DIST 0.013655% N/A 15,726 1,722 17,448 274,512 349,302 212,276 210,565 357,640 31,402 (121) 31,281 - 31,281 3,355 - 59,732 - - 59,732 762 - 12,973 637 14,372 7,804 7,804 7,804 7,804 11,048 3,093 K111 CITY OF CADIZ 0.039395% N/A 45,368 4,969 50,337 791,974 1,007,743 612,420 607,485 1,031,799 90,596 (348) 90,248 - 90,248 9,679 - 172,329 - - 172,329 2,200 - 37,428 1,838 41,466 22,516 22,516 22,516 22,516 31,873 8,925 K112 TRIMBLE CO LIBRARY 0.007035% N/A 8,102 887 8,989 141,428 179,959 109,364 108,482 184,255 16,178 (62) 16,116 - 16,116 1,728 - 30,774 - - 30,774 393 - 6,684 328 7,405 4,021 4,021 4,021 4,021 5,692 1,594 K113 UNION CO BD OF EDUCATION 0.144050% N/A 165,894 18,171 184,065 2,895,898 3,684,869 2,239,349 2,221,303 3,772,832 331,271 (1,273) 329,998 - 329,998 35,393 - 630,129 - - 630,129 8,043 - 136,859 6,719 151,621 82,332 82,332 82,332 82,332 116,546 32,633 K114 CITY OF BOWLING GREEN 0.419362% N/A 482,954 52,899 535,853 8,430,611 10,727,485 6,519,251 6,466,712 10,983,563 964,404 (3,705) 960,699 - 960,699 103,037 - 1,834,448 - - 1,834,448 23,416 - 398,426 19,561 441,403 239,687 239,687 239,687 239,687 339,293 95,003 K115 CITY OF SPRINGFIELD 0.024180% N/A 27,846 3,050 30,896 486,101 618,536 375,894 372,864 633,301 55,607 (214) 55,393 - 55,393 5,941 - 105,772 - - 105,772 1,350 - 22,973 1,128 25,451 13,820 13,820 13,820 13,820 19,563 5,478 K116 WAYNE CO BD OF ED 0.176992% N/A 203,831 22,326 226,157 3,558,145 4,527,542 2,751,454 2,729,280 4,635,620 407,027 (1,564) 405,463 - 405,463 43,487 - 774,230 - - 774,230 9,883 - 168,156 8,256 186,295 101,160 101,160 101,160 101,160 143,199 40,096 K117 WEBSTER CO PUBLIC LIBRARY 0.006244% N/A 7,191 788 7,979 125,526 159,725 97,067 96,285 163,537 14,359 (55) 14,304 - 14,304 1,534 - 27,314 - - 27,314 349 - 5,932 290 6,571 3,569 3,569 3,569 3,569 5,052 1,415 K118 WHITLEY CO BD OF ED 0.251983% N/A 290,193 31,785 321,978 5,065,720 6,445,848 3,917,237 3,885,668 6,599,719 579,484 (2,226) 577,258 - 577,258 61,912 - 1,102,269 - - 1,102,269 14,070 - 239,403 11,755 265,228 144,021 144,021 144,021 144,021 203,872 57,085 K119 WOLFE COUNTY LIBRARY 0.002386% N/A 2,748 301 3,049 47,967 61,035 37,092 36,793 62,492 5,487 (21) 5,466 - 5,466 586 - 10,437 - - 10,437 133 - 2,267 111 2,511 1,364 1,364 1,364 1,364 1,931 540 K120 CITY OF VERSAILLES 0.088281% N/A 101,667 11,136 112,803 1,774,750 2,258,271 1,372,385 1,361,325 2,312,179 203,019 (780) 202,239 - 202,239 21,691 - 386,174 - - 386,174 4,929 - 83,874 4,118 92,921 50,457 50,457 50,457 50,457 71,426 20,000 K137 KY MAGISTRATES/COMM ASSOC 0.006448% N/A 7,426 813 8,239 129,627 164,943 100,238 99,430 168,880 14,828 (57) 14,771 - 14,771 1,584 - 28,206 - - 28,206 360 - 6,126 301 6,787 3,685 3,685 3,685 3,685 5,217 1,461 K141 GRANT CO PLANNING COMM 0.002072% N/A 2,386 261 2,647 41,654 53,003 32,211 31,951 54,268 4,765 (18) 4,747 - 4,747 509 - 9,064 - - 9,064 116 - 1,969 97 2,182 1,185 1,185 1,185 1,185 1,677 470 K181 WESTERN LEWIS-RECTORVILLE 0.007962% N/A 9,170 1,004 10,174 160,063 203,672 123,774 122,777 208,534 18,310 (70) 18,240 - 18,240 1,956 - 34,829 - - 34,829 445 - 7,565 371 8,381 4,551 4,551 4,551 4,551 6,442 1,803 K214 GREEN RIVER EDUC COOP 0.012628% N/A 14,543 1,593 16,136 253,866 323,030 196,310 194,728 330,742 29,041 (112) 28,929 - 28,929 3,103 - 55,240 - - 55,240 705 - 11,998 589 13,292 7,217 7,217 7,217 7,217 10,217 2,861 K219 NORTHERN KY WATER SER DIS 0.320590% N/A 369,204 40,439 409,643 6,444,956 8,200,849 4,983,777 4,943,613 8,396,613 737,259 (2,832) 734,427 - 734,427 78,769 - 1,402,382 - - 1,402,382 17,901 - 304,585 14,955 337,441 183,234 183,234 183,234 183,234 259,380 72,626 K237 KY CO JUDGE/EX ASSOC 0.007104% N/A 8,182 896 9,078 142,815 181,724 110,436 109,546 186,062 16,337 (63) 16,274 - 16,274 1,745 - 31,076 - - 31,076 397 - 6,749 331 7,477 4,060 4,060 4,060 4,060 5,747 1,609 K256 JEFFERSONTOWN FIRE DIST 0.001628% N/A 1,875 205 2,080 32,728 41,645 25,308 25,104 42,639 3,744 (14) 3,730 - 3,730 400 - 7,121 - - 7,121 91 - 1,547 76 1,714 931 931 931 931 1,318 369 K314 KY LEGAL AID 0.067744% N/A 78,016 8,545 86,561 1,361,886 1,732,925 1,053,124 1,044,637 1,774,292 155,790 (599) 155,191 - 155,191 16,645 - 296,338 - - 296,338 3,783 - 64,362 3,161 71,306 38,719 38,719 38,719 38,719 54,809 15,346 K315 MT WASHINGTON FIRE P DIST 0.002268% N/A 2,612 286 2,898 45,595 58,017 35,258 34,973 59,401 5,216 (20) 5,196 - 5,196 557 - 9,921 - - 9,921 127 - 2,155 105 2,387 1,296 1,296 1,296 1,296 1,835 513 K319 CITY OF SILVER GROVE 0.003588% N/A 4,132 453 4,585 72,131 91,783 55,778 55,328 93,974 8,251 (32) 8,219 - 8,219 882 - 15,695 - - 15,695 200 - 3,409 167 3,776 2,050 2,050 2,050 2,050 2,903 813 K337 KY COUNCIL OF ADD'S 0.003529% N/A 4,064 445 4,509 70,945 90,274 54,861 54,418 92,428 8,116 (31) 8,085 - 8,085 867 - 15,437 - - 15,437 197 - 3,353 165 3,715 2,017 2,017 2,017 2,017 2,855 799 K356 ST MATTHEWS FIRE DIST. 0.002538% N/A 2,923 320 3,243 51,022 64,923 39,455 39,137 66,473 5,837 (22) 5,815 - 5,815 624 - 11,102 - - 11,102 142 - 2,411 118 2,671 1,451 1,451 1,451 1,451 2,054 575 K414 CITY OF SMITHS GROVE 0.001457% N/A 1,678 184 1,862 29,291 37,271 22,650 22,467 38,160 3,351 (13) 3,338 - 3,338 358 - 6,373 - - 6,373 81 - 1,384 68 1,533 833 833 833 833 1,179 330 K459 CITY OF LAKESIDE PARK 0.001530% N/A 1,762 193 1,955 30,758 39,138 23,785 23,593 40,072 3,519 (13) 3,506 - 3,506 376 - 6,693 - - 6,693 85 - 1,454 71 1,610 875 875 875 875 1,238 346 K519 CITY OF MELBOURNE 0.001322% N/A 1,522 167 1,689 26,577 33,817 20,551 20,386 34,625 3,040 (12) 3,028 - 3,028 325 - 5,783 - - 5,783 74 - 1,256 62 1,392 755 755 755 755 1,069 300 K559 CITY OF TAYLOR MILL 0.020929% N/A 24,102 2,640 26,742 420,744 535,374 325,355 322,733 548,154 48,130 (185) 47,945 - 47,945 5,142 - 91,551 - - 91,551 1,169 - 19,884 976 22,029 11,962 11,962 11,962 11,962 16,933 4,741 K614 WARREN CO PUBLIC LIBRARY 0.048175% N/A 55,481 6,077 61,558 968,482 1,232,340 748,911 742,876 1,261,758 110,788 (425) 110,363 - 110,363 11,837 - 210,736 - - 210,736 2,690 - 45,770 2,247 50,707 27,535 27,535 27,535 27,535 38,978 10,914 K619 CAMPBELL CO CONS DISPATCH 0.051103% N/A 58,852 6,446 65,298 1,027,345 1,307,240 794,429 788,027 1,338,445 117,521 (452) 117,069 - 117,069 12,556 - 223,544 - - 223,544 2,853 - 48,552 2,384 53,789 29,207 29,207 29,207 29,207 41,345 11,577 K659 CITY OF EDGEWOOD 0.027180% N/A 31,302 3,429 34,731 546,411 695,278 422,530 419,125 711,875 62,506 (240) 62,266 - 62,266 6,678 - 118,896 - - 118,896 1,518 - 25,823 1,267 28,608 15,535 15,535 15,535 15,535 21,991 6,158 K719 CENTRAL CAMPBELL CO FIRE 0.001217% N/A 1,401 154 1,555 24,466 31,131 18,919 18,767 31,875 2,799 (11) 2,788 - 2,788 299 - 5,324 - - 5,324 68 - 1,156 57 1,281 695 695 695 695 984 276 K759 LAKESIDE/CRESTVIEWHLS POL 0.002173% N/A 2,502 274 2,776 43,685 55,586 33,781 33,508 56,913 4,997 (19) 4,978 - 4,978 534 - 9,506 - - 9,506 121 - 2,065 102 2,288 1,242 1,242 1,242 1,242 1,758 493 K856 HIGHVIEW FIRE DISTRICT 0.002030% N/A 2,338 256 2,594 40,810 51,928 31,558 31,303 53,168 4,668 (18) 4,650 - 4,650 499 - 8,880 - - 8,880 113 - 1,929 95 2,137 1,160 1,160 1,160 1,160 1,642 460 K859 CITY OF FORT MITCHELL 0.027495% N/A 31,665 3,468 35,133 552,744 703,336 427,427 423,983 720,125 63,230 (243) 62,987 - 62,987 6,755 - 120,274 - - 120,274 1,535 - 26,122 1,282 28,939 15,715 15,715 15,715 15,715 22,245 6,229 K959 HOUSING AUTH OF COVINGTON 0.064123% N/A 73,846 8,089 81,935 1,289,092 1,640,298 996,833 988,800 1,679,454 147,463 (566) 146,897 - 146,897 15,755 - 280,498 - - 280,498 3,580 - 60,922 2,991 67,493 36,650 36,650 36,650 36,650 51,881 14,526 L002 ALLEN CO CONSERVATION DIS 0.000460% N/A 530 58 588 9,248 11,767 7,151 7,093 12,048 1,058 (4) 1,054 - 1,054 113 - 2,012 - - 2,012 26 - 437 21 484 263 263 263 263 372 104 L003 ANDERSON PUBLIC LIBRARY 0.011021% N/A 12,692 1,390 14,082 221,560 281,923 171,328 169,948 288,652 25,345 (97) 25,248 - 25,248 2,708 - 48,210 - - 48,210 615 - 10,471 514 11,600 6,299 6,299 6,299 6,299 8,917 2,497 L004 CITY OF BARLOW 0.005066% N/A 5,834 639 6,473 101,844 129,591 78,754 78,120 132,684 11,650 (45) 11,605 - 11,605 1,245 - 22,161 - - 22,161 283 - 4,813 236 5,332 2,895 2,895 2,895 2,895 4,099 1,147 L005 CITY OF GLASGOW 0.123821% N/A 142,597 15,619 158,216 2,489,226 3,167,402 1,924,877 1,909,364 3,243,011 284,750 (1,094) 283,656 - 283,656 30,423 - 541,640 - - 541,640 6,914 - 117,639 5,776 130,329 70,770 70,770 70,770 70,770 100,180 28,051 L006 BATH CO WATER DISTRICT 0.014930% N/A 17,194 1,883 19,077 300,144 381,917 232,096 230,226 391,034 34,334 (132) 34,202 - 34,202 3,668 - 65,309 - - 65,309 834 - 14,185 697 15,716 8,533 8,533 8,533 8,533 12,079 3,382 L007 BELL CO COURT CLERK 0.009576% N/A 11,029 1,208 12,237 192,510 244,959 148,865 147,665 250,806 22,022 (85) 21,937 - 21,937 2,353 - 41,889 - - 41,889 535 - 9,098 446 10,079 5,473 5,473 5,473 5,473 7,747 2,169 L008 BOONE CO BD OF ED 1.061296% N/A 1,222,231 133,873 1,356,104 21,335,680 27,148,470 16,498,525 16,365,564 27,796,538 2,440,655 (9,376) 2,431,279 - 2,431,279 260,759 - 4,642,509 - - 4,642,509 59,259 - 1,008,313 49,504 1,117,076 606,586 606,586 606,586 606,586 858,664 240,426 L009 CITY OF PARIS 0.164849% N/A 189,847 20,794 210,641 3,314,029 4,216,918 2,562,683 2,542,031 4,317,581 379,102 (1,456) 377,646 - 377,646 40,503 - 721,112 - - 721,112 9,205 - 156,619 7,689 173,513 94,220 94,220 94,220 94,220 133,375 37,345 L010 FIVCO AREA DEVELOPMT DIST 0.035692% N/A 41,104 4,502 45,606 717,531 913,019 554,855 550,383 934,814 82,081 (315) 81,766 - 81,766 8,769 - 156,130 - - 156,130 1,993 - 33,910 1,665 37,568 20,400 20,400 20,400 20,400 28,878 8,086 L011 DANVILLE BOYLE CO REC 0.005827% N/A 6,711 735 7,446 117,143 149,058 90,584 89,854 152,616 13,400 (51) 13,349 - 13,349 1,432 - 25,489 - - 25,489 325 - 5,536 271 6,132 3,331 3,331 3,331 3,331 4,715 1,320 L012 BRACKEN COUNTY PUB LIBRAR 0.004771% N/A 5,495 602 6,097 95,913 122,045 74,168 73,571 124,958 10,972 (42) 10,930 - 10,930 1,172 - 20,870 - - 20,870 266 - 4,533 222 5,021 2,727 2,727 2,727 2,727 3,860 1,081 L013 BREATHITT CO PUBLIC LIB 0.006877% N/A 7,919 867 8,786 138,251 175,917 106,907 106,046 180,116 15,815 (61) 15,754 - 15,754 1,690 - 30,083 - - 30,083 384 - 6,534 322 7,240 3,930 3,930 3,930 3,930 5,564 1,558 L014 BRECKINRIDGE CO CLERK OFF 0.012497% N/A 14,392 1,576 15,968 251,232 319,679 194,274 192,708 327,311 28,739 (110) 28,629 - 28,629 3,070 - 54,667 - - 54,667 698 - 11,873 583 13,154 7,143 7,143 7,143 7,143 10,111 2,831 L015 CITY OF MT WASHINGTON 0.072953% N/A 84,016 9,202 93,218 1,466,605 1,866,173 1,134,101 1,124,961 1,910,721 167,770 (645) 167,125 - 167,125 17,924 - 319,124 - - 319,124 4,073 - 69,311 3,403 76,787 41,696 41,696 41,696 41,696 59,024 16,527 L016 BUTLER CO AMBULANCE SVC 0.018195% N/A 20,954 2,295 23,249 365,782 465,437 282,853 280,573 476,548 41,843 (161) 41,682 - 41,682 4,470 - 79,592 - - 79,592 1,016 - 17,287 849 19,152 10,399 10,399 10,399 10,399 14,721 4,122 L018 MURRAY PUBLIC SCHOOLS 0.129571% N/A 149,220 16,344 165,564 2,604,820 3,314,489 2,014,264 1,998,031 3,393,610 297,974 (1,145) 296,829 - 296,829 31,835 - 566,792 - - 566,792 7,235 - 123,102 6,044 136,381 74,056 74,056 74,056 74,056 104,832 29,354 L021 CITY OF CARROLLTON 0.050633% N/A 58,311 6,387 64,698 1,017,896 1,295,217 787,122 780,779 1,326,135 116,440 (447) 115,993 - 115,993 12,440 - 221,488 - - 221,488 2,827 - 48,105 2,361 53,293 28,940 28,940 28,940 28,940 40,966 11,471 L022 NORTHEAST KY CAA 0.095140% N/A 109,567 12,001 121,568 1,912,639 2,433,728 1,479,012 1,467,093 2,491,824 218,793 (841) 217,952 - 217,952 23,376 - 416,178 - - 416,178 5,312 - 90,390 4,438 100,140 54,377 54,377 54,377 54,377 76,975 21,553 L023 CITY OF LIBERTY 0.030366% N/A 34,971 3,830 38,801 610,460 776,777 472,059 468,255 795,320 69,832 (268) 69,564 - 69,564 7,461 - 132,832 - - 132,832 1,696 - 28,850 1,417 31,963 17,356 17,356 17,356 17,356 24,569 6,879 L024 HOPKINSVLE CHRIST LIBRARY 0.009501% N/A 10,942 1,198 12,140 191,003 243,040 147,699 146,509 248,842 21,849 (84) 21,765 - 21,765 2,334 - 41,561 - - 41,561 531 - 9,027 444 10,002 5,430 5,430 5,430 5,430 7,687 2,152 L025 CITY OF WINCHESTER 0.087737% N/A 101,041 11,067 112,108 1,763,814 2,244,355 1,363,928 1,352,936 2,297,931 201,768 (775) 200,993 - 200,993 21,557 - 383,795 - - 383,795 4,899 - 83,357 4,093 92,349 50,146 50,146 50,146 50,146 70,986 19,876 L026 DANIEL BOONE COMM AGENCY 0.118068% N/A 135,971 14,893 150,864 2,373,571 3,020,237 1,835,443 1,820,651 3,092,334 271,520 (1,043) 270,477 - 270,477 29,009 - 516,474 - - 516,474 6,592 - 112,174 5,508 124,274 67,482 67,482 67,482 67,482 95,525 26,747 L027 CITY OF ALBANY 0.048893% N/A 56,307 6,167 62,474 982,917 1,250,707 760,073 753,948 1,280,563 112,439 (432) 112,007 - 112,007 12,013 - 213,876 - - 213,876 2,730 - 46,452 2,281 51,463 27,945 27,945 27,945 27,945 39,558 11,076 L028 CRITTENDEN/LIV CO WAT DIS 0.019131% N/A 22,033 2,413 24,446 384,599 489,380 297,404 295,007 501,062 43,995 (169) 43,826 - 43,826 4,700 - 83,686 - - 83,686 1,068 - 18,176 892 20,136 10,934 10,934 10,934 10,934 15,478 4,334 L029 CUMBERLAND CO SOIL & WAT 0.001106% N/A 1,274 140 1,414 22,234 28,292 17,193 17,055 28,967 2,543 (10) 2,533 - 2,533 272 - 4,838 - - 4,838 62 - 1,051 51 1,164 632 632 632 632 895 250 L031 EDMONSON CO AMBULANCE DIS 0.008593% N/A 9,896 1,084 10,980 172,749 219,813 133,584 132,507 225,060 19,761 (76) 19,685 - 19,685 2,111 - 37,589 - - 37,589 480 - 8,164 401 9,045 4,911 4,911 4,911 4,911 6,952 1,947 L032 SANDY HOOK WATER DISTRICT 0.007193% N/A 8,284 907 9,191 144,604 184,000 111,820 110,919 188,393 16,542 (64) 16,478 - 16,478 1,767 - 31,465 - - 31,465 402 - 6,834 336 7,572 4,111 4,111 4,111 4,111 5,819 1,629 L033 CITY OF IRVINE 0.019379% N/A 22,318 2,444 24,762 389,584 495,724 301,259 298,831 507,558 44,566 (171) 44,395 - 44,395 4,761 - 84,771 - - 84,771 1,082 - 18,412 904 20,398 11,076 11,076 11,076 11,076 15,679 4,390 L035 CITY OF FLEMINGSBURG 0.026592% N/A 30,625 3,354 33,979 534,590 680,236 413,390 410,058 696,474 61,153 (235) 60,918 - 60,918 6,534 - 116,323 - - 116,323 1,485 - 25,264 1,241 27,990 15,199 15,199 15,199 15,199 21,515 6,024 L036 FLOYD CO LIBRARY 0.015437% N/A 17,778 1,947 19,725 310,337 394,886 239,978 238,044 404,312 35,500 (136) 35,364 - 35,364 3,793 - 67,527 - - 67,527 862 - 14,666 720 16,248 8,823 8,823 8,823 8,823 12,490 3,497 L038 FULTON CO LIBRARY 0.005100% N/A 5,873 643 6,516 102,527 130,460 79,283 78,644 133,575 11,728 (45) 11,683 - 11,683 1,253 - 22,309 - - 22,309 285 - 4,845 239 5,369 2,915 2,915 2,915 2,915 4,126 1,155 L039 CITY OF WARSAW 0.007145% N/A 8,228 901 9,129 143,639 182,773 111,074 110,178 187,136 16,431 (63) 16,368 - 16,368 1,756 - 31,255 - - 31,255 399 - 6,788 334 7,521 4,084 4,084 4,084 4,084 5,781 1,618 L041 GRANT CO PUBLIC LIBRARY 0.016752% N/A 19,292 2,113 21,405 336,773 428,524 260,421 258,322 438,754 38,524 (148) 38,376 - 38,376 4,116 - 73,280 - - 73,280 935 - 15,916 781 17,632 9,575 9,575 9,575 9,575 13,554 3,795 L042 MAYFIELD CITY SCHOOLS 0.119661% N/A 137,806 15,094 152,900 2,405,595 3,060,987 1,860,207 1,845,215 3,134,056 275,184 (1,057) 274,127 - 274,127 29,401 - 523,442 - - 523,442 6,681 - 113,687 5,582 125,950 68,393 68,393 68,393 68,393 96,814 27,108 L043 LEITCHFIELD UTILITY COMM 0.046107% N/A 53,099 5,816 58,915 926,908 1,179,440 716,763 710,986 1,207,594 106,032 (407) 105,625 - 105,625 11,328 - 201,689 - - 201,689 2,574 - 43,805 2,150 48,529 26,353 26,353 26,353 26,353 37,304 10,445 L044 GREEN CO AMBULANCE SVC 0.009713% N/A 11,186 1,225 12,411 195,265 248,463 150,995 149,778 254,394 22,337 (86) 22,251 - 22,251 2,386 - 42,488 - - 42,488 542 - 9,228 453 10,223 5,551 5,551 5,551 5,551 7,858 2,200 L045 RACELAND BOARD OF EDUC 0.041608% N/A 47,917 5,248 53,165 836,463 1,064,353 646,823 641,610 1,089,760 95,686 (368) 95,318 - 95,318 10,223 - 182,009 - - 182,009 2,323 - 39,531 1,941 43,795 23,781 23,781 23,781 23,781 33,663 9,426 L046 HANCOCK CO PUBLIC LIBRARY 0.007785% N/A 8,966 982 9,948 156,505 199,144 121,023 120,047 203,898 17,903 (69) 17,834 - 17,834 1,913 - 34,055 - - 34,055 435 - 7,396 363 8,194 4,449 4,449 4,449 4,449 6,298 1,764 L047 WEST POINT INDEPENDENT SC 0.006743% N/A 7,765 851 8,616 135,557 172,489 104,824 103,979 176,607 15,507 (60) 15,447 - 15,447 1,657 - 29,496 - - 29,496 377 - 6,406 314 7,097 3,854 3,854 3,854 3,854 5,455 1,527 L049 CYNTHIANA/HARRISON LIBRAR 0.009852% N/A 11,346 1,243 12,589 198,059 252,019 153,156 151,921 258,035 22,657 (87) 22,570 - 22,570 2,421 - 43,096 - - 43,096 550 - 9,360 459 10,369 5,631 5,631 5,631 5,631 7,971 2,232

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

L050 CITY OF MUNFORDVILLE 0.014162% N/A 16,309 1,786 18,095 284,705 362,271 220,157 218,383 370,919 32,568 (125) 32,443 - 32,443 3,480 - 61,950 - - 61,950 791 - 13,455 661 14,907 8,094 8,094 8,094 8,094 11,458 3,208 L051 HENDERSON CO WATER DIST 0.016842% N/A 19,396 2,124 21,520 338,582 430,827 261,820 259,710 441,111 38,731 (149) 38,582 - 38,582 4,138 - 73,673 - - 73,673 940 - 16,001 786 17,727 9,626 9,626 9,626 9,626 13,626 3,815 L052 CITY OF EMINENCE 0.013716% N/A 15,796 1,730 17,526 275,739 350,862 213,224 211,506 359,237 31,543 (121) 31,422 - 31,422 3,370 - 59,999 - - 59,999 766 - 13,031 639 14,436 7,840 7,840 7,840 7,840 11,097 3,107 L054 DAWSON SPRINGS PUBLIC SCH 0.034115% N/A 39,288 4,303 43,591 685,828 872,678 530,339 526,066 893,510 78,454 (301) 78,153 - 78,153 8,382 - 149,232 - - 149,232 1,905 - 32,412 1,592 35,909 19,499 19,499 19,499 19,499 27,602 7,729 L057 CITY OF NICHOLASVILLE 0.201901% N/A 232,517 25,468 257,985 4,058,901 5,164,726 3,138,680 3,113,386 5,288,015 464,310 (1,784) 462,526 - 462,526 49,607 - 883,191 - - 883,191 11,273 - 191,821 9,418 212,512 115,397 115,397 115,397 115,397 163,352 45,739 L058 PAINTSVILLE BD OF ED 0.035563% N/A 40,955 4,486 45,441 714,938 909,719 552,850 548,394 931,435 81,784 (314) 81,470 - 81,470 8,738 - 155,566 - - 155,566 1,986 - 33,788 1,659 37,433 20,326 20,326 20,326 20,326 28,773 8,056 L060 KNOTT CO SOIL CONV DIST 0.001129% N/A 1,301 142 1,443 22,697 28,880 17,551 17,410 29,570 2,596 (10) 2,586 - 2,586 277 - 4,939 - - 4,939 63 - 1,073 53 1,189 645 645 645 645 913 256 L061 CITY OF BARBOURVILLE 0.021092% N/A 24,290 2,661 26,951 424,021 539,544 327,889 325,246 552,423 48,505 (186) 48,319 - 48,319 5,182 - 92,264 - - 92,264 1,178 - 20,039 984 22,201 12,056 12,056 12,056 12,056 17,065 4,778 L062 CITY OF HODGENVILLE 0.036950% N/A 42,554 4,661 47,215 742,821 945,199 574,411 569,782 967,762 84,974 (326) 84,648 - 84,648 9,079 - 161,633 - - 161,633 2,063 - 35,105 1,723 38,891 21,119 21,119 21,119 21,119 29,896 8,371 L063 LAUREL CO PUBLIC LIB DIST 0.032474% N/A 37,399 4,096 41,495 652,838 830,701 504,829 500,761 850,531 74,680 (287) 74,393 - 74,393 7,979 - 142,054 - - 142,054 1,813 - 30,853 1,515 34,181 18,560 18,560 18,560 18,560 26,274 7,357 L064 LOUISA WATER & SEWER COMM 0.019670% N/A 22,653 2,481 25,134 395,434 503,168 305,783 303,318 515,179 45,235 (174) 45,061 - 45,061 4,833 - 86,044 - - 86,044 1,098 - 18,688 918 20,704 11,242 11,242 11,242 11,242 15,914 4,456 L065 LEE CO PUBLIC LIBRARY 0.002967% N/A 3,416 374 3,790 59,647 75,897 46,124 45,752 77,709 6,823 (26) 6,797 - 6,797 729 - 12,979 - - 12,979 166 - 2,819 139 3,124 1,696 1,696 1,696 1,696 2,401 672 L066 CITY OF HYDEN 0.004880% N/A 5,620 616 6,236 98,105 124,833 75,863 75,251 127,813 11,223 (43) 11,180 - 11,180 1,199 - 21,347 - - 21,347 272 - 4,636 227 5,135 2,789 2,789 2,789 2,789 3,948 1,106 L067 LETCHER COUNTY CONS DIST 0.001189% N/A 1,370 150 1,520 23,903 30,415 18,484 18,335 31,141 2,734 (10) 2,724 - 2,724 292 - 5,201 - - 5,201 66 - 1,130 55 1,251 680 680 680 680 962 269 L068 HOUSING AUTH OF VANCEBURG 0.003428% N/A 3,948 432 4,380 68,915 87,690 53,290 52,861 89,783 7,883 (30) 7,853 - 7,853 842 - 14,995 - - 14,995 191 - 3,257 160 3,608 1,960 1,960 1,960 1,960 2,774 777 L069 STANFORD WATER COMMISSION 0.020850% N/A 24,012 2,630 26,642 419,156 533,353 324,127 321,514 546,085 47,949 (184) 47,765 - 47,765 5,123 - 91,206 - - 91,206 1,164 - 19,809 972 21,945 11,917 11,917 11,917 11,917 16,869 4,723 L071 RUSSELLVILLE CITY SCHOOLS 0.054552% N/A 62,824 6,881 69,705 1,096,682 1,395,467 848,046 841,211 1,428,778 125,453 (482) 124,971 - 124,971 13,403 - 238,631 - - 238,631 3,046 - 51,829 2,545 57,420 31,179 31,179 31,179 31,179 44,136 12,358 L072 CITY OF EDDYVILLE 0.015887% N/A 18,296 2,004 20,300 319,383 406,397 246,974 244,983 416,098 36,535 (140) 36,395 - 36,395 3,903 - 69,496 - - 69,496 887 - 15,094 741 16,722 9,081 9,081 9,081 9,081 12,854 3,599 L073 CITY OF PADUCAH 0.320983% N/A 369,657 40,489 410,146 6,452,856 8,210,902 4,989,886 4,949,673 8,406,906 738,162 (2,836) 735,326 - 735,326 78,865 - 1,404,101 - - 1,404,101 17,923 - 304,959 14,973 337,855 183,458 183,458 183,458 183,458 259,698 72,715 L074 HOUSING AUTH MCREARY CO 0.005813% N/A 6,694 733 7,427 116,861 148,699 90,367 89,639 152,249 13,368 (51) 13,317 - 13,317 1,428 - 25,428 - - 25,428 325 - 5,523 272 6,120 3,323 3,323 3,323 3,323 4,703 1,317 L075 CITY OF LIVERMORE 0.007228% N/A 8,324 912 9,236 145,308 184,896 112,364 111,458 189,309 16,622 (64) 16,558 - 16,558 1,776 - 31,618 - - 31,618 404 - 6,867 337 7,608 4,131 4,131 4,131 4,131 5,848 1,637 L076 BEREA BD OF ED 0.064577% N/A 74,369 8,146 82,515 1,298,219 1,651,911 1,003,891 995,800 1,691,344 148,507 (570) 147,937 - 147,937 15,866 - 282,484 - - 282,484 3,606 - 61,353 3,012 67,971 36,910 36,910 36,910 36,910 52,248 14,629 L077 CITY OF SALYERSVILLE 0.029522% N/A 33,998 3,724 37,722 593,493 755,187 458,938 455,240 773,214 67,892 (261) 67,631 - 67,631 7,254 - 129,140 - - 129,140 1,648 - 28,048 1,377 31,073 16,873 16,873 16,873 16,873 23,885 6,688 L078 MARION FREE PUBLIC LIBRAR 0.011016% N/A 12,686 1,390 14,076 221,459 281,795 171,251 169,871 288,521 25,333 (97) 25,236 - 25,236 2,707 - 48,188 - - 48,188 615 - 10,466 514 11,595 6,297 6,297 6,297 6,297 8,913 2,496 L079 MARSHALL CO SOIL & WATER 0.001137% N/A 1,309 143 1,452 22,858 29,085 17,675 17,533 29,779 2,615 (10) 2,605 - 2,605 279 - 4,974 - - 4,974 63 - 1,080 54 1,197 650 650 650 650 920 257 L080 MARTIN CO CONSERV DIST 0.000940% N/A 1,082 119 1,201 18,897 24,046 14,613 14,495 24,620 2,162 (8) 2,154 - 2,154 231 - 4,112 - - 4,112 52 - 893 44 989 538 538 538 538 761 213 L082 MEADE CO BD OF ED 0.262176% N/A 301,933 33,071 335,004 5,270,634 6,706,590 4,075,694 4,042,848 6,866,685 602,924 (2,316) 600,608 - 600,608 64,416 - 1,146,857 - - 1,146,857 14,639 - 249,087 12,229 275,955 149,847 149,847 149,847 149,847 212,119 59,393 L083 MENIFEE CO PUBLIC LIBRARY 0.001921% N/A 2,212 242 2,454 38,619 49,140 29,863 29,623 50,313 4,418 (17) 4,401 - 4,401 472 - 8,403 - - 8,403 107 - 1,825 90 2,022 1,098 1,098 1,098 1,098 1,554 435 L084 BURGIN INDEPENDENT SCH 0.022786% N/A 26,241 2,874 29,115 458,077 582,877 354,223 351,368 596,791 52,401 (201) 52,200 - 52,200 5,598 - 99,675 - - 99,675 1,272 - 21,648 1,063 23,983 13,024 13,024 13,024 13,024 18,436 5,162 L085 METCALFE CO PUBLIC LIB 0.005426% N/A 6,249 684 6,933 109,081 138,800 84,351 83,671 142,113 12,478 (48) 12,430 - 12,430 1,333 - 23,735 - - 23,735 303 - 5,155 253 5,711 3,101 3,101 3,101 3,101 4,390 1,230 L086 CITY OF TOMPKINSVILLE 0.027788% N/A 32,002 3,505 35,507 558,634 710,831 431,982 428,501 727,799 63,904 (245) 63,659 - 63,659 6,827 - 121,555 - - 121,555 1,552 - 26,401 1,296 29,249 15,883 15,883 15,883 15,883 22,483 6,295 L087 MONTGOMERY CO SAN DIST #2 0.002313% N/A 2,663 292 2,955 46,499 59,168 35,957 35,667 60,580 5,319 (20) 5,299 - 5,299 568 - 10,118 - - 10,118 129 - 2,198 108 2,435 1,322 1,322 1,322 1,322 1,872 524 L088 MORGAN COUNTY LIBRARY 0.004749% N/A 5,469 599 6,068 95,471 121,482 73,826 73,231 124,382 10,921 (42) 10,879 - 10,879 1,167 - 20,774 - - 20,774 265 - 4,512 221 4,998 2,714 2,714 2,714 2,714 3,842 1,076 L090 CITY OF NEW HAVEN 0.004087% N/A 4,707 516 5,223 82,163 104,547 63,535 63,023 107,043 9,399 (36) 9,363 - 9,363 1,004 - 17,878 - - 17,878 228 - 3,883 190 4,301 2,336 2,336 2,336 2,336 3,307 926 L091 NICHOLAS COUNTY LIBRARY 0.002214% N/A 2,550 279 2,829 44,509 56,635 34,418 34,141 57,987 5,092 (20) 5,072 - 5,072 544 - 9,685 - - 9,685 124 - 2,103 104 2,331 1,265 1,265 1,265 1,265 1,791 502 L092 OHIO CO WATER DIST 0.030751% N/A 35,414 3,879 39,293 618,200 786,626 478,044 474,191 805,403 70,718 (272) 70,446 - 70,446 7,555 - 134,516 - - 134,516 1,717 - 29,216 1,435 32,368 17,575 17,575 17,575 17,575 24,879 6,966 L093 LAGRANGE UTILITY COMM 0.019035% N/A 21,922 2,401 24,323 382,669 486,925 295,911 293,527 498,548 43,775 (168) 43,607 - 43,607 4,677 - 83,266 - - 83,266 1,063 - 18,085 888 20,036 10,880 10,880 10,880 10,880 15,401 4,312 L096 PENDLETON COUNTY WATER 0.012697% N/A 14,623 1,602 16,225 255,253 324,795 197,383 195,792 332,549 29,199 (112) 29,087 - 29,087 3,120 - 55,541 - - 55,541 709 - 12,063 592 13,364 7,257 7,257 7,257 7,257 10,273 2,877 L099 POWELLS VALLEY WATER DIST 0.009722% N/A 11,196 1,226 12,422 195,445 248,694 151,135 149,917 254,630 22,358 (86) 22,272 - 22,272 2,389 - 42,528 - - 42,528 543 - 9,237 454 10,234 5,557 5,557 5,557 5,557 7,866 2,202 L100 SCIENCE HILL BD OF ED 0.021016% N/A 24,203 2,651 26,854 422,493 537,600 326,707 324,074 550,433 48,330 (186) 48,144 - 48,144 5,164 - 91,932 - - 91,932 1,173 - 19,967 981 22,121 12,011 12,011 12,011 12,011 17,003 4,761 L102 CITY OF MOUNT VERNON 0.048784% N/A 56,182 6,154 62,336 980,725 1,247,919 758,378 752,267 1,277,708 112,188 (431) 111,757 - 111,757 11,986 - 213,400 - - 213,400 2,724 - 46,349 2,275 51,348 27,883 27,883 27,883 27,883 39,470 11,051 L103 MOREHEAD UTILITY PLANT BD 0.068779% N/A 79,209 8,676 87,885 1,382,693 1,759,400 1,069,214 1,060,597 1,801,399 158,171 (608) 157,563 - 157,563 16,899 - 300,865 - - 300,865 3,840 - 65,345 3,208 72,393 39,310 39,310 39,310 39,310 55,647 15,581 L104 LAKE CUMBERLAND ADD 0.115167% N/A 132,631 14,527 147,158 2,315,251 2,946,028 1,790,345 1,775,916 3,016,353 264,849 (1,017) 263,832 - 263,832 28,296 - 503,784 - - 503,784 6,431 - 109,418 5,372 121,221 65,824 65,824 65,824 65,824 93,179 26,090 L105 GEORGETOWN/SCOTT CO PARKS 0.031271% N/A 36,013 3,945 39,958 628,654 799,927 486,128 482,210 819,023 71,914 (276) 71,638 - 71,638 7,683 - 136,791 - - 136,791 1,746 - 29,710 1,458 32,914 17,873 17,873 17,873 17,873 25,301 7,084 L106 TRIPLE S PLANNING & ZONIN 0.004966% N/A 5,718 626 6,344 99,834 127,033 77,200 76,577 130,065 11,420 (44) 11,376 - 11,376 1,220 - 21,723 - - 21,723 277 - 4,718 232 5,227 2,838 2,838 2,838 2,838 4,018 1,125 L107 CITY OF FRANKLIN 0.090320% N/A 104,016 11,393 115,409 1,815,741 2,310,430 1,404,082 1,392,767 2,365,583 207,708 (798) 206,910 - 206,910 22,192 - 395,094 - - 395,094 5,043 - 85,811 4,213 95,067 51,622 51,622 51,622 51,622 73,075 20,462 L108 SPENCER CO FIRE DIST 0.001169% N/A 1,346 147 1,493 23,501 29,904 18,173 18,026 30,617 2,688 (10) 2,678 - 2,678 287 - 5,114 - - 5,114 65 - 1,111 55 1,231 668 668 668 668 946 265 L109 CAMPBELLSVILLE CITY SCHOO 0.057112% N/A 65,772 7,204 72,976 1,148,147 1,460,953 887,843 880,687 1,495,828 131,340 (505) 130,835 - 130,835 14,032 - 249,829 - - 249,829 3,189 - 54,261 2,664 60,114 32,642 32,642 32,642 32,642 46,207 12,938 L110 CITY OF ELKTON 0.018932% N/A 21,802 2,388 24,190 380,598 484,290 294,310 291,938 495,850 43,538 (167) 43,371 - 43,371 4,652 - 82,816 - - 82,816 1,057 - 17,987 884 19,928 10,821 10,821 10,821 10,821 15,318 4,289 L111 HOUSING AUTH OF CADIZ 0.006344% N/A 7,306 800 8,106 127,536 162,283 98,622 97,827 166,157 14,589 (56) 14,533 - 14,533 1,559 - 27,751 - - 27,751 354 - 6,027 296 6,677 3,626 3,626 3,626 3,626 5,133 1,437 L112 CITY OF BEDFORD 0.002616% N/A 3,013 330 3,343 52,591 66,919 40,667 40,340 68,516 6,016 (23) 5,993 - 5,993 643 - 11,443 - - 11,443 146 - 2,485 122 2,753 1,495 1,495 1,495 1,495 2,117 593 L113 UNION CO PLANNING COMM 0.004348% N/A 5,008 548 5,556 87,410 111,224 67,592 67,048 113,879 9,999 (38) 9,961 - 9,961 1,068 - 19,020 - - 19,020 243 - 4,131 203 4,577 2,486 2,486 2,486 2,486 3,518 985 L114 WARREN COUNTY BD OF ED 0.671775% N/A 773,643 84,738 858,381 13,504,975 17,184,332 10,443,172 10,359,011 17,594,544 1,544,876 (5,935) 1,538,941 - 1,538,941 165,054 - 2,938,597 - - 2,938,597 37,509 - 638,238 31,335 707,082 383,954 383,954 383,954 383,954 543,513 152,184 L115 WASHINGTON CO SCHOOLS 0.086199% N/A 99,270 10,873 110,143 1,732,895 2,205,012 1,340,019 1,329,219 2,257,649 198,231 (762) 197,469 - 197,469 21,179 - 377,067 - - 377,067 4,813 - 81,896 4,021 90,730 49,267 49,267 49,267 49,267 69,741 19,528 L118 CORBIN BD OF ED 0.122429% N/A 140,994 15,443 156,437 2,461,242 3,131,794 1,903,237 1,887,899 3,206,553 281,549 (1,082) 280,467 - 280,467 30,081 - 535,551 - - 535,551 6,836 - 116,317 5,711 128,864 69,974 69,974 69,974 69,974 99,053 27,735 L119 CITY OF CAMPTON 0.017335% N/A 19,964 2,187 22,151 348,493 443,438 269,484 267,312 454,023 39,865 (153) 39,712 - 39,712 4,259 - 75,830 - - 75,830 968 - 16,470 808 18,246 9,908 9,908 9,908 9,908 14,025 3,927 L120 FALLING SPRINGS ARTS 0.019346% N/A 22,280 2,440 24,720 388,921 494,880 300,746 298,322 506,694 44,490 (171) 44,319 - 44,319 4,753 - 84,627 - - 84,627 1,080 - 18,380 903 20,363 11,057 11,057 11,057 11,057 15,652 4,382 L141 CORINTH WATER DISTRICT 0.005282% N/A 6,083 666 6,749 106,186 135,116 82,112 81,450 138,342 12,147 (47) 12,100 - 12,100 1,298 - 23,105 - - 23,105 295 - 5,018 247 5,560 3,019 3,019 3,019 3,019 4,273 1,197 L156 CITY OF LYNDON 0.007144% N/A 8,228 901 9,129 143,619 182,747 111,058 110,163 187,109 16,429 (63) 16,366 - 16,366 1,755 - 31,251 - - 31,251 399 - 6,787 333 7,519 4,083 4,083 4,083 4,083 5,780 1,618 L159 ELSMERE FIRE PROTECTION 0.001821% N/A 2,097 230 2,327 36,608 46,582 28,309 28,080 47,694 4,188 (16) 4,172 - 4,172 447 - 7,966 - - 7,966 102 - 1,730 85 1,917 1,041 1,041 1,041 1,041 1,473 412 L256 CITY OF HURSTBOURNE 0.005292% N/A 6,095 668 6,763 106,387 135,372 82,268 81,605 138,603 12,170 (47) 12,123 - 12,123 1,300 - 23,149 - - 23,149 295 - 5,028 246 5,569 3,024 3,024 3,024 3,024 4,281 1,199 L356 EASTWOOD FIRE PROT DIST 0.001481% N/A 1,706 187 1,893 29,773 37,885 23,023 22,838 38,789 3,406 (13) 3,393 - 3,393 364 - 6,478 - - 6,478 83 - 1,407 69 1,559 847 847 847 847 1,198 335 L656 FERN CREEK FIRE PROT DIST 0.002364% N/A 2,722 298 3,020 47,524 60,472 36,750 36,454 61,916 5,436 (21) 5,415 - 5,415 581 - 10,341 - - 10,341 132 - 2,246 111 2,489 1,351 1,351 1,351 1,351 1,913 535 L756 PLEASURE RIDGE PARK FIRE 0.009267% N/A 10,673 1,169 11,842 186,298 237,054 144,061 142,900 242,713 21,311 (82) 21,229 - 21,229 2,277 - 40,537 - - 40,537 517 - 8,804 432 9,753 5,296 5,296 5,296 5,296 7,498 2,099 L959 NORTHERN KY CONV CTR CORP 0.050974% N/A 58,703 6,430 65,133 1,024,752 1,303,940 792,423 786,037 1,335,066 117,225 (450) 116,775 - 116,775 12,524 - 222,980 - - 222,980 2,846 - 48,429 2,378 53,653 29,135 29,135 29,135 29,135 41,242 11,548

M001 COLUMBIA/ADAIR UTILITIES 0.038375% N/A 44,194 4,841 49,035 771,469 981,651 596,564 591,756 1,005,084 88,251 (339) 87,912 - 87,912 9,429 - 167,867 - - 167,867 2,143 - 36,459 1,790 40,392 21,933 21,933 21,933 21,933 31,048 8,693 M003 LAWBG-ANDERSON PLAN COMM 0.000558% N/A 642 70 712 11,218 14,274 8,674 8,605 14,615 1,283 (5) 1,278 - 1,278 137 - 2,441 - - 2,441 31 - 530 27 588 319 319 319 319 451 127 M005 GLASGOW WATER COMPANY 0.085750% N/A 98,753 10,817 109,570 1,723,868 2,193,527 1,333,039 1,322,296 2,245,889 197,199 (757) 196,442 - 196,442 21,069 - 375,103 - - 375,103 4,788 - 81,469 3,999 90,256 49,011 49,011 49,011 49,011 69,378 19,426 M006 GATEWAY AREA DEV DISTRICT 0.025169% N/A 28,986 3,175 32,161 505,983 643,835 391,268 388,115 659,204 57,881 (222) 57,659 - 57,659 6,184 - 110,099 - - 110,099 1,405 - 23,912 1,174 26,491 14,386 14,386 14,386 14,386 20,364 5,702 M007 MIDDLESBORO CITY SCHOOL 0.059194% N/A 68,170 7,467 75,637 1,190,002 1,514,211 920,209 912,793 1,550,358 136,128 (523) 135,605 - 135,605 14,544 - 258,937 - - 258,937 3,305 - 56,239 2,761 62,305 33,832 33,832 33,832 33,832 47,892 13,410 M008 WALTON/VERONA BD OF ED 0.084560% N/A 97,382 10,666 108,048 1,699,945 2,163,086 1,314,539 1,303,945 2,214,722 194,462 (747) 193,715 - 193,715 20,776 - 369,897 - - 369,897 4,722 - 80,339 3,945 89,006 48,330 48,330 48,330 48,330 68,415 19,156 M009 PARIS BOURBON CO LIBRARY 0.012980% N/A 14,948 1,637 16,585 260,942 332,035 201,782 200,156 339,961 29,850 (115) 29,735 - 29,735 3,189 - 56,779 - - 56,779 725 - 12,332 606 13,663 7,418 7,418 7,418 7,418 10,501 2,941 M010 BOYD CO BD OF ED 0.224343% N/A 258,362 28,299 286,661 4,510,062 5,738,803 3,487,555 3,459,449 5,875,796 515,920 (1,982) 513,938 - 513,938 55,121 - 981,361 - - 981,361 12,526 - 213,143 10,465 236,134 128,224 128,224 128,224 128,224 181,509 50,823 M011 BOYLE COUNTY BD OF EDUC 0.112821% N/A 129,930 14,231 144,161 2,268,088 2,886,016 1,753,875 1,739,740 2,954,909 259,454 (997) 258,457 - 258,457 27,720 - 493,522 - - 493,522 6,300 - 107,189 5,263 118,752 64,483 64,483 64,483 64,483 91,280 25,559 M012 EAST PENDLETON WATER DIST 0.011109% N/A 12,794 1,401 14,195 223,329 284,174 172,697 171,305 290,957 25,547 (98) 25,449 - 25,449 2,729 - 48,595 - - 48,595 620 - 10,554 518 11,692 6,350 6,350 6,350 6,350 8,988 2,517 M013 BREATHITT CO SOIL CONSERV 0.001028% N/A 1,183 130 1,313 20,666 26,297 15,981 15,852 26,924 2,364 (9) 2,355 - 2,355 253 - 4,497 - - 4,497 57 - 977 48 1,082 588 588 588 588 832 232 M014 CITY OF HARDINSBURG 0.012211% N/A 14,063 1,540 15,603 245,483 312,363 189,828 188,298 319,820 28,082 (108) 27,974 - 27,974 3,000 - 53,416 - - 53,416 682 - 11,601 570 12,853 6,979 6,979 6,979 6,979 9,879 2,766 M015 BULLITT CO FISCAL COURT 0.214615% N/A 247,159 27,072 274,231 4,314,496 5,489,956 3,336,327 3,309,440 5,621,009 493,549 (1,896) 491,653 - 491,653 52,731 - 938,807 - - 938,807 11,983 - 203,901 10,010 225,894 122,664 122,664 122,664 122,664 173,639 48,619 M017 CITY OF FREDONIA 0.002124% N/A 2,446 268 2,714 42,700 54,333 33,019 32,753 55,630 4,885 (19) 4,866 - 4,866 522 - 9,291 - - 9,291 119 - 2,018 99 2,236 1,214 1,214 1,214 1,214 1,718 481 M018 CALLOWAY CO PUBLIC LIBRAR 0.013844% N/A 15,943 1,746 17,689 278,312 354,136 215,214 213,479 362,590 31,837 (122) 31,715 - 31,715 3,401 - 60,559 - - 60,559 773 - 13,153 646 14,572 7,913 7,913 7,913 7,913 11,201 3,136 M019 CAMPBELL CO COURTHOUSE 0.002594% N/A 2,988 327 3,315 52,148 66,356 40,325 40,000 67,940 5,965 (23) 5,942 - 5,942 637 - 11,347 - - 11,347 145 - 2,464 121 2,730 1,483 1,483 1,483 1,483 2,099 588 M020 CITY OF BARDWELL 0.014902% N/A 17,161 1,880 19,041 299,581 381,200 231,661 229,794 390,300 34,270 (132) 34,138 - 34,138 3,661 - 65,187 - - 65,187 832 - 14,158 695 15,685 8,517 8,517 8,517 8,517 12,056 3,376 M021 CARROLL CO WATER DISTRICT 0.016683% N/A 19,213 2,104 21,317 335,385 426,759 259,348 257,258 436,947 38,366 (147) 38,219 - 38,219 4,099 - 72,978 - - 72,978 932 - 15,850 779 17,561 9,536 9,536 9,536 9,536 13,498 3,780 M022 CITY OF OLIVE HILL 0.035949% N/A 41,401 4,535 45,936 722,698 919,593 558,850 554,346 941,545 82,672 (317) 82,355 - 82,355 8,833 - 157,254 - - 157,254 2,007 - 34,154 1,676 37,837 20,547 20,547 20,547 20,547 29,086 8,144 M023 E CASEY CO WATER DISTRICT 0.010119% N/A 11,653 1,276 12,929 203,427 258,849 157,306 156,039 265,028 23,271 (89) 23,182 - 23,182 2,486 - 44,264 - - 44,264 565 - 9,614 472 10,651 5,784 5,784 5,784 5,784 8,187 2,292 M024 CHRISTIAN CO BD OF ED 0.511619% N/A 589,201 64,536 653,737 10,285,292 13,087,464 7,953,445 7,889,348 13,399,878 1,176,567 (4,520) 1,172,047 - 1,172,047 125,704 - 2,238,015 - - 2,238,015 28,567 - 486,077 23,865 538,509 292,417 292,417 292,417 292,417 413,936 115,902 M025 WINCHESTER MUNICIPAL UTIL 0.121256% N/A 139,644 15,295 154,939 2,437,660 3,101,788 1,885,002 1,869,811 3,175,831 278,852 (1,071) 277,781 - 277,781 29,792 - 530,420 - - 530,420 6,770 - 115,203 5,656 127,629 69,304 69,304 69,304 69,304 98,105 27,469 M026 CLAY COUNTY 911 BOARD 0.010012% N/A 11,530 1,263 12,793 201,275 256,112 155,643 154,389 262,226 23,025 (88) 22,937 - 22,937 2,460 - 43,796 - - 43,796 559 - 9,512 467 10,538 5,723 5,723 5,723 5,723 8,101 2,268 M027 HOUSING AUTH OF ALBANY 0.006267% N/A 7,218 791 8,009 125,988 160,313 97,425 96,639 164,140 14,412 (55) 14,357 - 14,357 1,540 - 27,414 - - 27,414 350 - 5,954 292 6,596 3,582 3,582 3,582 3,582 5,071 1,420 M029 CUMBERLAND CO FISCAL CT 0.041553% N/A 47,854 5,242 53,096 835,357 1,062,946 645,968 640,762 1,088,320 95,559 (367) 95,192 - 95,192 10,210 - 181,769 - - 181,769 2,320 - 39,479 1,938 43,737 23,750 23,750 23,750 23,750 33,619 9,413 M030 DAVIESS CO BD OF EDUC 0.637435% N/A 734,096 80,407 814,503 12,814,624 16,305,898 9,909,335 9,829,476 16,695,141 1,465,905 (5,631) 1,460,274 - 1,460,274 156,617 - 2,788,381 - - 2,788,381 35,592 - 605,612 29,733 670,937 364,328 364,328 364,328 364,328 515,731 144,404 M031 EDMONSON CO CONSERV DIST 0.000619% N/A 712 78 790 12,444 15,834 9,623 9,545 16,212 1,424 (6) 1,418 - 1,418 152 - 2,708 - - 2,708 35 - 588 29 652 353 353 353 353 500 140 M033 IRVINE MUNICIPAL UTILITY 0.024842% N/A 28,609 3,134 31,743 499,409 635,470 386,185 383,073 650,640 57,129 (219) 56,910 - 56,910 6,104 - 108,668 - - 108,668 1,387 - 23,602 1,159 26,148 14,199 14,199 14,199 14,199 20,099 5,628 M034 FAYETTE CO BD EDUCATION 2.227015% N/A 2,564,719 280,917 2,845,636 44,770,619 56,968,130 34,620,373 34,341,369 58,328,031 5,121,452 (19,674) 5,101,778 - 5,101,778 547,175 - 9,741,804 - - 9,741,804 124,348 - 2,115,836 103,881 2,344,065 1,272,855 1,272,855 1,272,855 1,272,855 1,801,814 504,508 M035 FLEMING COUNTY LIBRARY 0.006740% N/A 7,762 850 8,612 135,497 172,412 104,778 103,933 176,528 15,500 (60) 15,440 - 15,440 1,656 - 29,483 - - 29,483 376 - 6,404 315 7,095 3,852 3,852 3,852 3,852 5,453 1,527 M037 FRANKLIN CO BD OF ED 0.378479% N/A 435,872 47,742 483,614 7,608,723 9,681,678 5,883,698 5,836,282 9,912,791 870,386 (3,343) 867,043 - 867,043 92,992 - 1,655,610 - - 1,655,610 21,133 - 359,584 17,654 398,371 216,321 216,321 216,321 216,321 306,217 85,741 M038 HICKMAN/FULTON RIV PRT AU 0.013246% N/A 15,254 1,671 16,925 266,290 338,839 205,918 204,258 346,928 30,462 (117) 30,345 - 30,345 3,255 - 57,943 - - 57,943 740 - 12,585 618 13,943 7,571 7,571 7,571 7,571 10,717 3,001 M039 GALLATIN CO WATER DIS 0.010106% N/A 11,639 1,275 12,914 203,165 258,516 157,104 155,838 264,688 23,241 (89) 23,152 - 23,152 2,483 - 44,207 - - 44,207 564 - 9,601 471 10,636 5,776 5,776 5,776 5,776 8,177 2,289 M040 GARRARD CO PUBLIC LIBRARY 0.006141% N/A 7,072 775 7,847 123,455 157,090 95,466 94,696 160,840 14,122 (54) 14,068 - 14,068 1,509 - 26,863 - - 26,863 343 - 5,834 286 6,463 3,510 3,510 3,510 3,510 4,969 1,391 M041 GRANT CO BD OF ED 0.221831% N/A 255,470 27,982 283,452 4,459,562 5,674,545 3,448,505 3,420,713 5,810,004 510,143 (1,960) 508,183 - 508,183 54,504 - 970,373 - - 970,373 12,386 - 210,757 10,347 233,490 126,788 126,788 126,788 126,788 179,477 50,253 M042 CITY OF MAYFIELD 0.033774% N/A 38,896 4,260 43,156 678,973 863,955 525,038 520,807 884,579 77,670 (298) 77,372 - 77,372 8,298 - 147,740 - - 147,740 1,886 - 32,088 1,575 35,549 19,304 19,304 19,304 19,304 27,326 7,651 M043 CITY OF CANEYVILLE 0.005913% N/A 6,810 746 7,556 118,872 151,257 91,921 91,181 154,868 13,598 (52) 13,546 - 13,546 1,453 - 25,866 - - 25,866 330 - 5,618 275 6,223 3,380 3,380 3,380 3,380 4,784 1,339 M044 GREEN/TAYLOR WATER DIST 0.016529% N/A 19,036 2,085 21,121 332,289 422,820 256,954 254,883 432,913 38,012 (146) 37,866 - 37,866 4,061 - 72,304 - - 72,304 923 - 15,704 771 17,398 9,447 9,447 9,447 9,447 13,373 3,744 M045 CITY OF FLATWOODS 0.042403% N/A 48,833 5,349 54,182 852,445 1,084,689 659,182 653,869 1,110,582 97,514 (375) 97,139 - 97,139 10,418 - 185,487 - - 185,487 2,368 - 40,286 1,978 44,632 24,235 24,235 24,235 24,235 34,307 9,606 M046 CITY OF LEWISPORT 0.023826% N/A 27,440 3,005 30,445 478,984 609,481 370,390 367,405 624,030 54,792 (210) 54,582 - 54,582 5,854 - 104,224 - - 104,224 1,330 - 22,637 1,111 25,078 13,618 13,618 13,618 13,618 19,277 5,397 M047 HARDIN CO PUBLIC LIBRARY 0.014586% N/A 16,797 1,840 18,637 293,228 373,117 226,749 224,921 382,024 33,543 (129) 33,414 - 33,414 3,584 - 63,805 - - 63,805 814 - 13,858 681 15,353 8,337 8,337 8,337 8,337 11,801 3,304 M048 CITY OF BENHAM 0.007615% N/A 8,769 961 9,730 153,088 194,795 118,380 117,426 199,445 17,512 (67) 17,445 - 17,445 1,871 - 33,311 - - 33,311 425 - 7,235 355 8,015 4,353 4,353 4,353 4,353 6,161 1,725 M049 HARRISON CO CONSERVA DIST 0.001273% N/A 1,466 161 1,627 25,592 32,564 19,790 19,630 33,341 2,928 (11) 2,917 - 2,917 313 - 5,569 - - 5,569 71 - 1,209 59 1,339 728 728 728 728 1,030 289 M050 HART CO CONSERVATION DIST 0.001634% N/A 1,882 206 2,088 32,849 41,799 25,402 25,197 42,796 3,758 (14) 3,744 - 3,744 401 - 7,148 - - 7,148 91 - 1,552 76 1,719 934 934 934 934 1,322 370 M051 HENDERSON CO BD OF ED 0.394236% N/A 454,017 49,729 503,746 7,925,492 10,084,749 6,128,651 6,079,260 10,325,485 906,622 (3,483) 903,139 - 903,139 96,863 - 1,724,537 - - 1,724,537 22,013 - 374,555 18,390 414,958 225,326 225,326 225,326 225,326 318,965 89,310 M052 HENRY CO LIBRARY 0.007372% N/A 8,489 930 9,419 148,202 188,579 114,602 113,679 193,081 16,953 (65) 16,888 - 16,888 1,811 - 32,248 - - 32,248 412 - 7,004 344 7,760 4,214 4,214 4,214 4,214 5,965 1,670 M054 CITY OF DAWSON SPRINGS 0.019907% N/A 22,926 2,511 25,437 400,199 509,231 309,467 306,973 521,387 45,780 (176) 45,604 - 45,604 4,891 - 87,081 - - 87,081 1,112 - 18,913 928 20,953 11,378 11,378 11,378 11,378 16,106 4,510 M056 JEFF CO MED CTR STM & CHL 0.056411% N/A 64,965 7,116 72,081 1,134,054 1,443,021 876,945 869,878 1,477,468 129,728 (498) 129,230 - 129,230 13,860 - 246,763 - - 246,763 3,150 - 53,595 2,631 59,376 32,242 32,242 32,242 32,242 45,641 12,779 M057 NICH-VLE/JESS CO PK & REC 0.010603% N/A 12,211 1,337 13,548 213,157 271,230 164,830 163,502 277,705 24,384 (94) 24,290 - 24,290 2,605 - 46,382 - - 46,382 592 - 10,074 495 11,161 6,060 6,060 6,060 6,060 8,578 2,402 M058 CITY OF PAINTSVILLE 0.103648% N/A 119,365 13,074 132,439 2,083,679 2,651,366 1,611,274 1,598,289 2,714,658 238,359 (916) 237,443 - 237,443 25,466 - 453,395 - - 453,395 5,787 - 98,474 4,835 109,096 59,240 59,240 59,240 59,240 83,858 23,481 M059 KENTON COUNTY FISCAL CT 0.319231% N/A 367,639 40,268 407,907 6,417,635 8,166,085 4,962,650 4,922,656 8,361,019 734,133 (2,820) 731,313 - 731,313 78,435 - 1,396,437 - - 1,396,437 17,825 - 303,294 14,891 336,010 182,457 182,457 182,457 182,457 258,281 72,318 M060 CITY OF HINDMAN 0.004659% N/A 5,366 588 5,954 93,662 119,179 72,427 71,843 122,024 10,714 (41) 10,673 - 10,673 1,145 - 20,380 - - 20,380 260 - 4,426 217 4,903 2,663 2,663 2,663 2,663 3,770 1,056 M061 KNOX CO E M S 0.042885% N/A 49,388 5,410 54,798 862,135 1,097,019 666,675 661,302 1,123,206 98,622 (379) 98,243 - 98,243 10,537 - 187,595 - - 187,595 2,395 - 40,744 2,000 45,139 24,511 24,511 24,511 24,511 34,697 9,715 M062 LARUE CO WATER DIST #1 0.013774% N/A 15,863 1,737 17,600 276,905 352,346 214,126 212,400 360,757 31,676 (122) 31,554 - 31,554 3,384 - 60,253 - - 60,253 769 - 13,086 642 14,497 7,872 7,872 7,872 7,872 11,144 3,120 M064 HOUSING AUTH/ LAWRENCE CO 0.005777% N/A 6,654 729 7,383 116,137 147,778 89,807 89,083 151,306 13,285 (51) 13,234 - 13,234 1,419 - 25,271 - - 25,271 323 - 5,489 269 6,081 3,302 3,302 3,302 3,302 4,674 1,309 M065 LEE CO SOIL CONSERV DIST 0.001667% N/A 1,920 210 2,130 33,512 42,643 25,915 25,706 43,661 3,834 (15) 3,819 - 3,819 410 - 7,292 - - 7,292 93 - 1,584 78 1,755 953 953 953 953 1,348 378 M067 JENKINS BD OF ED 0.023374% N/A 26,919 2,948 29,867 469,897 597,918 363,364 360,435 612,191 53,753 (207) 53,546 - 53,546 5,743 - 102,247 - - 102,247 1,305 - 22,207 1,090 24,602 13,359 13,359 13,359 13,359 18,911 5,295 M068 CITY OF VANCEBURG 0.015943% N/A 18,360 2,011 20,371 320,509 407,830 247,844 245,847 417,565 36,664 (141) 36,523 - 36,523 3,917 - 69,741 - - 69,741 890 - 15,147 744 16,781 9,112 9,112 9,112 9,112 12,899 3,612 M069 CITY OF STANFORD 0.002492% N/A 2,870 314 3,184 50,098 63,747 38,740 38,428 65,268 5,731 (22) 5,709 - 5,709 612 - 10,901 - - 10,901 139 - 2,368 116 2,623 1,424 1,424 1,424 1,424 2,016 565 M070 LEDBETTER WATER DISTRICT 0.008780% N/A 10,111 1,108 11,219 176,508 224,597 136,491 135,391 229,958 20,191 (77) 20,114 - 20,114 2,157 - 38,407 - - 38,407 490 - 8,342 409 9,241 5,019 5,019 5,019 5,019 7,104 1,989 M073 W MCCRACKEN CO WATER DIST 0.005006% N/A 5,766 631 6,397 100,638 128,056 77,821 77,194 131,113 11,512 (44) 11,468 - 11,468 1,230 - 21,898 - - 21,898 280 - 4,756 233 5,269 2,861 2,861 2,861 2,861 4,050 1,134 M075 CITY OF SACRAMENTO 0.006535% N/A 7,526 824 8,350 131,376 167,168 101,591 100,772 171,159 15,028 (58) 14,970 - 14,970 1,606 - 28,587 - - 28,587 365 - 6,209 305 6,879 3,735 3,735 3,735 3,735 5,287 1,481 M076 CITY OF RICHMOND 0.177497% N/A 204,413 22,390 226,803 3,568,297 4,540,460 2,759,304 2,737,067 4,648,846 408,189 (1,568) 406,621 - 406,621 43,611 - 776,439 - - 776,439 9,911 - 168,636 8,279 186,826 101,449 101,449 101,449 101,449 143,608 40,210 M077 MAGOFFIN CO COURT CLERK 0.009014% N/A 10,381 1,137 11,518 181,212 230,583 140,128 138,999 236,087 20,729 (80) 20,649 - 20,649 2,215 - 39,431 - - 39,431 503 - 8,564 420 9,487 5,152 5,152 5,152 5,152 7,293 2,042 M078 LEBANON WATER WORKS 0.025119% N/A 28,928 3,169 32,097 504,978 642,556 390,491 387,344 657,895 57,766 (222) 57,544 - 57,544 6,172 - 109,880 - - 109,880 1,403 - 23,865 1,171 26,439 14,357 14,357 14,357 14,357 20,323 5,691 M079 MARSHALL CO REF DISP DIST 0.024407% N/A 28,108 3,079 31,187 490,664 624,343 379,422 376,365 639,247 56,129 (216) 55,913 - 55,913 5,997 - 106,765 - - 106,765 1,363 - 23,189 1,138 25,690 13,949 13,949 13,949 13,949 19,747 5,530 M081 CITY OF MAYSVILLE 0.115782% N/A 133,339 14,605 147,944 2,327,614 2,961,760 1,799,905 1,785,400 3,032,461 266,263 (1,023) 265,240 - 265,240 28,447 - 506,474 - - 506,474 6,465 - 110,002 5,401 121,868 66,175 66,175 66,175 66,175 93,676 26,230 M082 CITY OF BRANDENBURG 0.023504% N/A 27,068 2,965 30,033 472,511 601,244 365,385 362,440 615,596 54,052 (208) 53,844 - 53,844 5,775 - 102,815 - - 102,815 1,312 - 22,331 1,096 24,739 13,433 13,433 13,433 13,433 19,016 5,325 M084 MERCER CO BOARD OF ED 0.133499% N/A 153,743 16,840 170,583 2,683,787 3,414,970 2,075,327 2,058,602 3,496,489 307,007 (1,179) 305,828 - 305,828 32,801 - 583,975 - - 583,975 7,454 - 126,834 6,227 140,515 76,302 76,302 76,302 76,302 108,011 30,243 M085 CITY OF EDMONTON 0.025586% N/A 29,466 3,227 32,693 514,366 654,502 397,751 394,545 670,126 58,840 (226) 58,614 - 58,614 6,286 - 111,923 - - 111,923 1,429 - 24,309 1,193 26,931 14,624 14,624 14,624 14,624 20,701 5,797 M087 MT STERL/MONTGOMERY LIB 0.012130% N/A 13,969 1,530 15,499 243,854 310,291 188,569 187,049 317,698 27,895 (107) 27,788 - 27,788 2,980 - 53,061 - - 53,061 677 - 11,524 566 12,767 6,933 6,933 6,933 6,933 9,814 2,748 M088 MORGAN CO CONSERVAT DIST 0.001296% N/A 1,492 163 1,655 26,054 33,152 20,147 19,985 33,944 2,980 (12) 2,968 - 2,968 318 - 5,669 - - 5,669 72 - 1,231 61 1,364 740 740 740 740 1,048 294 M090 BARDSTOWN BD OF ED 0.173784% N/A 200,136 21,921 222,057 3,493,653 4,445,480 2,701,583 2,679,812 4,551,599 399,650 (1,535) 398,115 - 398,115 42,699 - 760,197 - - 760,197 9,703 - 165,108 8,107 182,918 99,327 99,327 99,327 99,327 140,604 39,369 M091 NICHOLAS CO WATER DIST 0.005002% N/A 5,760 631 6,391 100,557 127,954 77,759 77,133 131,008 11,503 (44) 11,459 - 11,459 1,229 - 21,881 - - 21,881 279 - 4,752 234 5,265 2,859 2,859 2,859 2,859 4,047 1,134 M092 CITY OF BEAVER DAM 0.026349% N/A 30,345 3,324 33,669 529,705 674,020 409,612 406,311 690,110 60,595 (233) 60,362 - 60,362 6,474 - 115,260 - - 115,260 1,471 - 25,034 1,229 27,734 15,060 15,060 15,060 15,060 21,318 5,969 M093 OLDHAM CO WATER DIST 0.035037% N/A 40,351 4,420 44,771 704,364 896,264 544,673 540,283 917,658 80,574 (309) 80,265 - 80,265 8,609 - 153,265 - - 153,265 1,956 - 33,288 1,634 36,878 20,026 20,026 20,026 20,026 28,348 7,937 M096 CITY OF FALMOUTH 0.027462% N/A 31,626 3,464 35,090 552,080 702,491 426,914 423,474 719,261 63,154 (243) 62,911 - 62,911 6,747 - 120,129 - - 120,129 1,533 - 26,091 1,281 28,905 15,696 15,696 15,696 15,696 22,218 6,221 M097 E KY CONCEN EMPLOY PRO 0.080997% N/A 93,280 10,217 103,497 1,628,317 2,071,943 1,259,150 1,249,003 2,121,403 186,268 (715) 185,553 - 185,553 19,901 - 354,311 - - 354,311 4,523 - 76,953 3,778 85,254 46,295 46,295 46,295 46,295 65,533 18,349 M098 PIKE CO HOUSING AUTHORITY 0.012679% N/A 14,602 1,599 16,201 254,891 324,335 197,103 195,515 332,077 29,158 (112) 29,046 - 29,046 3,115 - 55,463 - - 55,463 708 - 12,046 591 13,345 7,247 7,247 7,247 7,247 10,258 2,873 M099 BEECH FORK WATER COMM 0.011601% N/A 13,360 1,463 14,823 233,220 296,759 180,345 178,892 303,843 26,679 (103) 26,576 - 26,576 2,850 - 50,747 - - 50,747 648 - 11,022 541 12,211 6,630 6,630 6,630 6,630 9,386 2,628 M100 PULASKI CO BD OF ED 0.444678% N/A 512,109 56,092 568,201 8,939,549 11,375,080 6,912,804 6,857,094 11,646,618 1,022,623 (3,929) 1,018,694 - 1,018,694 109,257 - 1,945,189 - - 1,945,189 24,829 - 422,478 20,743 468,050 254,156 254,156 254,156 254,156 359,776 100,737 M104 RUSSELL CO PUBLIC LIBRARY 0.009167% N/A 10,557 1,156 11,713 184,288 234,496 142,507 141,358 240,094 21,081 (81) 21,000 - 21,000 2,252 - 40,100 - - 40,100 512 - 8,709 428 9,649 5,239 5,239 5,239 5,239 7,417 2,076 M105 SCOTT COUNTY LIBRARY 0.034398% N/A 39,614 4,339 43,953 691,517 879,918 534,739 530,429 900,922 79,105 (304) 78,801 - 78,801 8,452 - 150,470 - - 150,470 1,921 - 32,681 1,605 36,207 19,660 19,660 19,660 19,660 27,830 7,793

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

M106 SHELBY CO BD OF ED 0.357599% N/A 411,825 45,108 456,933 7,188,963 9,147,557 5,559,105 5,514,305 9,365,921 822,368 (3,159) 819,209 - 819,209 87,862 - 1,564,273 - - 1,564,273 19,967 - 339,747 16,681 376,395 204,387 204,387 204,387 204,387 289,323 81,010 M107 FRANKLIN ELECTRIC PLNT BD 0.038623% N/A 44,479 4,872 49,351 776,454 987,995 600,419 595,580 1,011,580 88,821 (341) 88,480 - 88,480 9,490 - 168,952 - - 168,952 2,157 - 36,695 1,802 40,654 22,075 22,075 22,075 22,075 31,249 8,749 M108 SPENCER CO PUBLIC LIB 0.006641% N/A 7,648 838 8,486 133,507 169,880 103,239 102,407 173,935 15,272 (59) 15,213 - 15,213 1,632 - 29,050 - - 29,050 371 - 6,309 309 6,989 3,795 3,795 3,795 3,795 5,373 1,505 M109 CITY OF CAMPBELLSVILLE 0.094524% N/A 108,858 11,923 120,781 1,900,256 2,417,970 1,469,436 1,457,594 2,475,690 217,376 (835) 216,541 - 216,541 23,224 - 413,484 - - 413,484 5,278 - 89,805 4,409 99,492 54,025 54,025 54,025 54,025 76,477 21,413 M110 CITY OF GUTHRIE 0.010206% N/A 11,753 1,287 13,040 205,176 261,074 158,659 157,380 267,307 23,471 (90) 23,381 - 23,381 2,508 - 44,645 - - 44,645 570 - 9,696 477 10,743 5,833 5,833 5,833 5,833 8,258 2,312 M111 TRIGG CO CONS DISTRICT 0.001172% N/A 1,350 148 1,498 23,561 29,980 18,219 18,073 30,696 2,695 (10) 2,685 - 2,685 288 - 5,127 - - 5,127 65 - 1,113 54 1,232 670 670 670 670 949 265 M112 CITY OF MILTON 0.010449% N/A 12,034 1,318 13,352 210,061 267,291 162,436 161,127 273,671 24,029 (92) 23,937 - 23,937 2,567 - 45,708 - - 45,708 583 - 9,927 487 10,997 5,972 5,972 5,972 5,972 8,454 2,367 M113 CITY OF STURGIS 0.018046% N/A 20,783 2,276 23,059 362,786 461,625 280,537 278,276 472,645 41,500 (159) 41,341 - 41,341 4,434 - 78,940 - - 78,940 1,008 - 17,145 842 18,995 10,315 10,315 10,315 10,315 14,601 4,088 M115 WASHINGTON CO LIBRARY BD 0.005351% N/A 6,163 675 6,838 107,573 136,881 83,185 82,514 140,149 12,306 (47) 12,259 - 12,259 1,315 - 23,407 - - 23,407 299 - 5,084 249 5,632 3,059 3,059 3,059 3,059 4,330 1,212 M116 WAYNE CO PUBLIC LIBRARY 0.009336% N/A 10,752 1,178 11,930 187,686 238,819 145,134 143,964 244,520 21,470 (82) 21,388 - 21,388 2,294 - 40,839 - - 40,839 521 - 8,870 435 9,826 5,336 5,336 5,336 5,336 7,554 2,115 M117 WEBSTER CO BD OF ED 0.119764% N/A 137,925 15,107 153,032 2,407,666 3,063,622 1,861,808 1,846,804 3,136,754 275,420 (1,058) 274,362 - 274,362 29,426 - 523,893 - - 523,893 6,687 - 113,785 5,587 126,059 68,451 68,451 68,451 68,451 96,898 27,132 M118 WHITLEY CO FISCAL COURT 0.146802% N/A 169,063 18,518 187,581 2,951,222 3,755,267 2,282,131 2,263,739 3,844,910 337,600 (1,297) 336,303 - 336,303 36,069 - 642,167 - - 642,167 8,197 - 139,473 6,847 154,517 83,905 83,905 83,905 83,905 118,773 33,257 M119 WOLFE CO FISCAL COURT 0.043305% N/A 49,871 5,463 55,334 870,579 1,107,763 673,204 667,779 1,134,207 99,588 (383) 99,205 - 99,205 10,640 - 189,432 - - 189,432 2,418 - 41,143 2,020 45,581 24,751 24,751 24,751 24,751 35,036 9,810 M120 WOODFORD COUNTY LIBRARY 0.020740% N/A 23,886 2,616 26,502 416,945 530,539 322,417 319,818 543,204 47,696 (183) 47,513 - 47,513 5,096 - 90,725 - - 90,725 1,158 - 19,705 967 21,830 11,854 11,854 11,854 11,854 16,780 4,699 M215 SHEPHER/BULLIT CO TOURIST 0.015981% N/A 18,404 2,016 20,420 321,273 408,802 248,435 246,433 418,560 36,751 (141) 36,610 - 36,610 3,927 - 69,907 - - 69,907 892 - 15,183 746 16,821 9,134 9,134 9,134 9,134 12,930 3,620 M315 CITY OF PIONEER VILLAGE 0.001474% N/A 1,697 186 1,883 29,632 37,706 22,914 22,730 38,606 3,390 (13) 3,377 - 3,377 362 - 6,448 - - 6,448 82 - 1,400 69 1,551 842 842 842 842 1,193 334 M356 MIDDLETOWN FIRE PROT DIST 0.002580% N/A 2,971 325 3,296 51,867 65,998 40,108 39,785 67,573 5,933 (23) 5,910 - 5,910 634 - 11,286 - - 11,286 144 - 2,451 121 2,716 1,474 1,474 1,474 1,474 2,087 585 M415 BULLITT CO SANITATION DIS 0.015096% N/A 17,385 1,904 19,289 303,481 386,163 234,677 232,786 395,381 34,716 (133) 34,583 - 34,583 3,709 - 66,036 - - 66,036 843 - 14,342 704 15,889 8,629 8,629 8,629 8,629 12,214 3,420 N001 ADAIR CO CONSERVATION DIS 0.002348% N/A 2,704 296 3,000 47,203 60,063 36,501 36,207 61,497 5,400 (21) 5,379 - 5,379 577 - 10,271 - - 10,271 131 - 2,231 109 2,471 1,342 1,342 1,342 1,342 1,899 532 N006 HOUSING AUTH OWINGSVILLE 0.004206% N/A 4,843 531 5,374 84,555 107,592 65,385 64,858 110,160 9,673 (37) 9,636 - 9,636 1,033 - 18,399 - - 18,399 235 - 3,996 196 4,427 2,404 2,404 2,404 2,404 3,403 953 N007 PINEVILLE BD OF EDUCATION 0.019100% N/A 21,996 2,409 24,405 383,975 488,587 296,922 294,529 500,251 43,924 (169) 43,755 - 43,755 4,693 - 83,551 - - 83,551 1,066 - 18,146 891 20,103 10,916 10,916 10,916 10,916 15,453 4,327 N008 CITY OF FLORENCE 0.168079% N/A 193,567 21,202 214,769 3,378,963 4,299,543 2,612,896 2,591,838 4,402,178 386,530 (1,485) 385,045 - 385,045 41,297 - 735,241 - - 735,241 9,385 - 159,688 7,839 176,912 96,066 96,066 96,066 96,066 135,988 38,076 N009 CITY OF MILLERSBURG 0.001173% N/A 1,351 148 1,499 23,581 30,006 18,235 18,088 30,722 2,698 (10) 2,688 - 2,688 288 - 5,131 - - 5,131 65 - 1,114 55 1,234 671 671 671 671 949 266 N010 BOYD CO PUBLIC LIBRARY 0.025475% N/A 29,338 3,213 32,551 512,135 651,663 396,025 392,834 667,219 58,585 (225) 58,360 - 58,360 6,259 - 111,437 - - 111,437 1,422 - 24,203 1,189 26,814 14,560 14,560 14,560 14,560 20,611 5,771 N011 CITY OF PERRYVILLE 0.002333% N/A 2,687 294 2,981 46,901 59,679 36,268 35,976 61,104 5,365 (21) 5,344 - 5,344 573 - 10,205 - - 10,205 130 - 2,217 109 2,456 1,333 1,333 1,333 1,333 1,887 528 N012 CITY OF BROOKSVILLE 0.010061% N/A 11,587 1,269 12,856 202,261 257,365 156,405 155,144 263,509 23,137 (89) 23,048 - 23,048 2,472 - 44,011 - - 44,011 562 - 9,559 469 10,590 5,750 5,750 5,750 5,750 8,140 2,279 N013 MIDDLE KY COMM ACT PART 0.090223% N/A 103,905 11,381 115,286 1,813,791 2,307,948 1,402,574 1,391,271 2,363,042 207,485 (797) 206,688 - 206,688 22,168 - 394,669 - - 394,669 5,038 - 85,719 4,208 94,965 51,567 51,567 51,567 51,567 72,997 20,439 N014 CITY OF IRVINGTON 0.012456% N/A 14,345 1,571 15,916 250,408 318,631 193,636 192,076 326,237 28,645 (110) 28,535 - 28,535 3,060 - 54,487 - - 54,487 695 - 11,834 581 13,110 7,119 7,119 7,119 7,119 10,078 2,822 N015 BULLITT CO CONSERVAT DIST 0.001444% N/A 1,663 182 1,845 29,029 36,938 22,448 22,267 37,820 3,321 (13) 3,308 - 3,308 355 - 6,317 - - 6,317 81 - 1,372 67 1,520 825 825 825 825 1,168 327 N017 PRINCETON ELECTRIC PL BD 0.049422% N/A 56,916 6,234 63,150 993,551 1,264,239 768,297 762,105 1,294,418 113,655 (437) 113,218 - 113,218 12,143 - 216,190 - - 216,190 2,760 - 46,955 2,306 52,021 28,247 28,247 28,247 28,247 39,986 11,196 N018 MURRAY/CALLOWAY CO AIRPRT 0.001841% N/A 2,121 232 2,353 37,010 47,094 28,620 28,389 48,218 4,234 (16) 4,218 - 4,218 452 - 8,053 - - 8,053 103 - 1,749 86 1,938 1,052 1,052 1,052 1,052 1,490 417 N020 CARLISLE CO SANIT DIST 1 0.003075% N/A 3,541 388 3,929 61,818 78,660 47,803 47,418 80,538 7,072 (27) 7,045 - 7,045 756 - 13,451 - - 13,451 172 - 2,921 143 3,236 1,758 1,758 1,758 1,758 2,488 696 N021 CARROLLTON UTILITIES COMM 0.060449% N/A 69,615 7,625 77,240 1,215,232 1,546,315 939,718 932,145 1,583,227 139,014 (534) 138,480 - 138,480 14,852 - 264,427 - - 264,427 3,375 - 57,431 2,820 63,626 34,550 34,550 34,550 34,550 48,908 13,694 N022 CITY OF GRAYSON 0.029354% N/A 33,806 3,703 37,509 590,116 750,890 456,327 452,649 768,814 67,505 (259) 67,246 - 67,246 7,212 - 128,405 - - 128,405 1,639 - 27,889 1,369 30,897 16,778 16,778 16,778 16,778 23,750 6,649 N025 EAST CLARK CO WATER DIST 0.010048% N/A 11,572 1,267 12,839 201,999 257,033 156,203 154,944 263,168 23,107 (89) 23,018 - 23,018 2,469 - 43,954 - - 43,954 561 - 9,546 469 10,576 5,743 5,743 5,743 5,743 8,129 2,276 N029 CUMBERLAND CO PUBLIC LIB 0.003140% N/A 3,616 396 4,012 63,125 80,323 48,813 48,420 82,240 7,221 (28) 7,193 - 7,193 771 - 13,736 - - 13,736 175 - 2,983 147 3,305 1,794 1,794 1,794 1,794 2,540 711 N033 ESTILL CO WATER DIST NO 1 0.011707% N/A 13,482 1,477 14,959 235,351 299,471 181,993 180,526 306,620 26,923 (103) 26,820 - 26,820 2,876 - 51,211 - - 51,211 654 - 11,123 546 12,323 6,692 6,692 6,692 6,692 9,472 2,652 N035 HOUSING AUTH FLEMINGSBURG 0.002183% N/A 2,514 275 2,789 43,886 55,842 33,936 33,663 57,175 5,020 (19) 5,001 - 5,001 536 - 9,549 - - 9,549 122 - 2,074 103 2,299 1,248 1,248 1,248 1,248 1,766 495 N036 PRESTONSBURG CITY UTIL 0.115848% N/A 133,416 14,613 148,029 2,328,941 2,963,448 1,800,931 1,786,418 3,034,190 266,415 (1,023) 265,392 - 265,392 28,464 - 506,763 - - 506,763 6,469 - 110,065 5,404 121,938 66,214 66,214 66,214 66,214 93,730 26,244 N037 FRANKFORT INDEP SCHOOLS 0.055550% N/A 63,973 7,007 70,980 1,116,745 1,420,996 863,560 856,601 1,454,917 127,748 (491) 127,257 - 127,257 13,649 - 242,997 - - 242,997 3,102 - 52,777 2,592 58,471 31,749 31,749 31,749 31,749 44,944 12,585 N038 HOUSING AUTH OF HICKMAN 0.008018% N/A 9,234 1,011 10,245 161,189 205,104 124,645 123,640 210,000 18,439 (71) 18,368 - 18,368 1,970 - 35,074 - - 35,074 448 - 7,618 374 8,440 4,583 4,583 4,583 4,583 6,487 1,816 N041 BULLOCK PEN WATER DIST 0.029807% N/A 34,327 3,760 38,087 599,223 762,478 463,369 459,635 780,679 68,547 (263) 68,284 - 68,284 7,324 - 130,387 - - 130,387 1,664 - 28,319 1,390 31,373 17,037 17,037 17,037 17,037 24,116 6,752 N042 PURCHASE AREA DEV DIST 0.087505% N/A 100,774 11,038 111,812 1,759,150 2,238,421 1,360,321 1,349,358 2,291,855 201,235 (773) 200,462 - 200,462 21,500 - 382,780 - - 382,780 4,886 - 83,136 4,082 92,104 50,014 50,014 50,014 50,014 70,798 19,824 N043 GRAYSON CO LIBRARY 0.010036% N/A 11,558 1,266 12,824 201,758 256,726 156,016 154,759 262,854 23,080 (89) 22,991 - 22,991 2,466 - 43,901 - - 43,901 560 - 9,535 468 10,563 5,736 5,736 5,736 5,736 8,119 2,273 N044 HOUSING AUTH OF GREENSBUR 0.001483% N/A 1,707 187 1,894 29,813 37,936 23,054 22,868 38,841 3,410 (13) 3,397 - 3,397 364 - 6,487 - - 6,487 83 - 1,409 70 1,562 848 848 848 848 1,200 336 N045 KENTUCKY ED DEV CORP 0.035211% N/A 40,550 4,442 44,992 707,862 900,715 547,378 542,966 922,216 80,975 (311) 80,664 - 80,664 8,651 - 154,026 - - 154,026 1,966 - 33,453 1,642 37,061 20,125 20,125 20,125 20,125 28,488 7,977 N047 ELIZABETHTOWN BD OF EDUC 0.119186% N/A 137,259 15,034 152,293 2,396,046 3,048,836 1,852,823 1,837,891 3,121,616 274,091 (1,053) 273,038 - 273,038 29,284 - 521,365 - - 521,365 6,655 - 113,236 5,560 125,451 68,121 68,121 68,121 68,121 96,430 27,000 N049 CYNTHIANA HARRISON CO JPC 0.003828% N/A 4,408 483 4,891 76,956 97,922 59,509 59,029 100,260 8,803 (34) 8,769 - 8,769 941 - 16,745 - - 16,745 214 - 3,637 178 4,029 2,188 2,188 2,188 2,188 3,097 868 N050 CITY OF HORSE CAVE 0.013027% N/A 15,002 1,643 16,645 261,887 333,237 202,513 200,881 341,192 29,958 (115) 29,843 - 29,843 3,201 - 56,985 - - 56,985 727 - 12,377 608 13,712 7,446 7,446 7,446 7,446 10,540 2,951 N051 CITY OF HENDERSON 0.294516% N/A 339,176 37,150 376,326 5,920,779 7,533,863 4,578,440 4,541,542 7,713,706 677,296 (2,602) 674,694 - 674,694 72,362 - 1,288,324 - - 1,288,324 16,445 - 279,813 13,738 309,996 168,331 168,331 168,331 168,331 238,284 66,719 N052 CITY OF NEW CASTLE 0.005021% N/A 5,783 633 6,416 100,939 128,440 78,055 77,426 131,506 11,547 (44) 11,503 - 11,503 1,234 - 21,964 - - 21,964 280 - 4,770 234 5,284 2,870 2,870 2,870 2,870 4,063 1,138 N054 CITY OF MADISONVILLE 0.303223% N/A 349,204 38,249 387,453 6,095,819 7,756,592 4,713,795 4,675,807 7,941,752 697,320 (2,679) 694,641 - 694,641 74,502 - 1,326,412 - - 1,326,412 16,931 - 288,085 14,144 319,160 173,307 173,307 173,307 173,307 245,329 68,692 N057 NICHOLASVILLE HOUSING AUT 0.001211% N/A 1,395 153 1,548 24,345 30,978 18,826 18,674 31,717 2,785 (11) 2,774 - 2,774 298 - 5,297 - - 5,297 68 - 1,151 56 1,275 692 692 692 692 979 274 N058 JOHNSON CO LIBRARY 0.009345% N/A 10,763 1,179 11,942 187,866 239,050 145,274 144,103 244,756 21,491 (82) 21,409 - 21,409 2,296 - 40,879 - - 40,879 522 - 8,878 435 9,835 5,342 5,342 5,342 5,342 7,561 2,117 N060 KNOTT CO WATER & SEWER 0.017268% N/A 19,886 2,178 22,064 347,146 441,724 268,442 266,279 452,268 39,711 (153) 39,558 - 39,558 4,243 - 75,537 - - 75,537 964 - 16,406 806 18,176 9,869 9,869 9,869 9,869 13,971 3,912 N061 KNOX CO SOIL CONSERV DIS 0.001475% N/A 1,699 186 1,885 29,653 37,731 22,930 22,745 38,632 3,392 (13) 3,379 - 3,379 362 - 6,452 - - 6,452 82 - 1,401 69 1,552 843 843 843 843 1,193 334 N063 CUMBERLAND VAL AREA DEV 0.043804% N/A 50,446 5,525 55,971 880,610 1,120,528 680,961 675,473 1,147,276 100,736 (387) 100,349 - 100,349 10,763 - 191,615 - - 191,615 2,446 - 41,617 2,044 46,107 25,036 25,036 25,036 25,036 35,441 9,924 N065 THREE FORKS REG JAIL 0.035754% N/A 41,175 4,510 45,685 718,778 914,605 555,819 551,339 936,438 82,223 (316) 81,907 - 81,907 8,785 - 156,401 - - 156,401 1,996 - 33,969 1,668 37,633 20,435 20,435 20,435 20,435 28,927 8,100 N067 HOUSING ORIENTED MINISTRI 0.014087% N/A 16,223 1,777 18,000 283,197 360,352 218,991 217,227 368,954 32,396 (124) 32,272 - 32,272 3,461 - 61,622 - - 61,622 787 - 13,384 657 14,828 8,052 8,052 8,052 8,052 11,398 3,191 N068 GAR,QUI,KY-O-HTS WTR DIST 0.009013% N/A 10,379 1,137 11,516 181,192 230,557 140,113 138,984 236,061 20,727 (80) 20,647 - 20,647 2,214 - 39,426 - - 39,426 503 - 8,563 421 9,487 5,151 5,151 5,151 5,151 7,292 2,042 N069 CITY OF CRAB ORCHARD 0.002719% N/A 3,132 343 3,475 54,661 69,553 42,269 41,928 71,214 6,253 (24) 6,229 - 6,229 668 - 11,894 - - 11,894 152 - 2,583 127 2,862 1,554 1,554 1,554 1,554 2,200 616 N071 CITY OF AUBURN 0.013018% N/A 14,992 1,642 16,634 261,706 333,007 202,373 200,742 340,956 29,937 (115) 29,822 - 29,822 3,199 - 56,946 - - 56,946 727 - 12,368 607 13,702 7,440 7,440 7,440 7,440 10,532 2,949 N072 LYON CO AMBULANCE SERVICE 0.022698% N/A 26,140 2,863 29,003 456,307 580,626 352,855 350,011 594,486 52,198 (201) 51,997 - 51,997 5,577 - 99,290 - - 99,290 1,267 - 21,565 1,059 23,891 12,973 12,973 12,973 12,973 18,364 5,142 N075 CITY OF ISLAND 0.004786% N/A 5,512 604 6,116 96,215 122,428 74,401 73,802 125,351 11,006 (42) 10,964 - 10,964 1,176 - 20,936 - - 20,936 267 - 4,547 223 5,037 2,736 2,736 2,736 2,736 3,872 1,084 N076 MADISON CO EMS 0.004142% N/A 4,770 522 5,292 83,268 105,954 64,390 63,871 108,484 9,525 (37) 9,488 - 9,488 1,018 - 18,119 - - 18,119 231 - 3,935 194 4,360 2,367 2,367 2,367 2,367 3,351 939 N077 MAGOFFIN CO WATER DIST 0.012211% N/A 14,063 1,540 15,603 245,483 312,363 189,828 188,298 319,820 28,082 (108) 27,974 - 27,974 3,000 - 53,416 - - 53,416 682 - 11,601 570 12,853 6,979 6,979 6,979 6,979 9,879 2,766 N078 CENTRAL KY COMM ACTION 0.194344% N/A 223,814 24,515 248,329 3,906,979 4,971,414 3,021,202 2,996,854 5,090,088 446,932 (1,717) 445,215 - 445,215 47,750 - 850,134 - - 850,134 10,851 - 184,642 9,065 204,558 111,078 111,078 111,078 111,078 157,238 44,026 N079 BENTON ELECTRIC SYSTEM 0.030484% N/A 35,107 3,845 38,952 612,833 779,796 473,893 470,074 798,410 70,104 (269) 69,835 - 69,835 7,490 - 133,349 - - 133,349 1,702 - 28,962 1,422 32,086 17,423 17,423 17,423 17,423 24,664 6,906 N080 MARTIN CO WATER DISTRICT 0.025020% N/A 28,813 3,156 31,969 502,988 640,024 388,952 385,817 655,302 57,538 (221) 57,317 - 57,317 6,147 - 109,447 - - 109,447 1,397 - 23,771 1,168 26,336 14,300 14,300 14,300 14,300 20,243 5,668 N081 BUFFALO TRACE AR DEV DIST 0.056592% N/A 65,174 7,139 72,313 1,137,693 1,447,651 879,759 872,669 1,482,208 130,144 (500) 129,644 - 129,644 13,905 - 247,555 - - 247,555 3,160 - 53,767 2,639 59,566 32,345 32,345 32,345 32,345 45,787 12,820 N082 MEADE CO WATER DISTRICT 0.017207% N/A 19,816 2,171 21,987 345,920 440,163 267,494 265,338 450,671 39,571 (152) 39,419 - 39,419 4,228 - 75,270 - - 75,270 961 - 16,348 802 18,111 9,835 9,835 9,835 9,835 13,922 3,898 N084 MERCER CO PUBLIC LIBRARY 0.016087% N/A 18,526 2,029 20,555 323,404 411,513 250,083 248,067 421,337 36,995 (142) 36,853 - 36,853 3,953 - 70,371 - - 70,371 898 - 15,284 751 16,933 9,195 9,195 9,195 9,195 13,016 3,644 N085 METCALFE CO CONSERV DIST 0.001500% N/A 1,728 189 1,917 30,155 38,371 23,318 23,131 39,287 3,450 (13) 3,437 - 3,437 369 - 6,562 - - 6,562 84 - 1,425 70 1,579 858 858 858 858 1,214 340 N087 CITY OF MT STERLING 0.036313% N/A 41,819 4,581 46,400 730,016 928,904 564,509 559,959 951,078 83,509 (321) 83,188 - 83,188 8,922 - 158,847 - - 158,847 2,028 - 34,500 1,693 38,221 20,755 20,755 20,755 20,755 29,380 8,226 N088 MORGAN CO AMBULANCE SERV 0.014456% N/A 16,649 1,823 18,472 290,615 369,792 224,728 222,917 378,619 33,244 (128) 33,116 - 33,116 3,552 - 63,236 - - 63,236 807 - 13,734 674 15,215 8,262 8,262 8,262 8,262 11,696 3,275 N089 MUHLENBERG CO WATER DIST 0.027477% N/A 31,644 3,466 35,110 552,382 702,875 427,148 423,705 719,654 63,189 (243) 62,946 - 62,946 6,751 - 120,195 - - 120,195 1,534 - 26,105 1,282 28,921 15,704 15,704 15,704 15,704 22,231 6,225 N090 BARDSTOWN-NELSON CO TOURI 0.006264% N/A 7,214 790 8,004 125,928 160,236 97,378 96,593 164,061 14,405 (55) 14,350 - 14,350 1,539 - 27,401 - - 27,401 350 - 5,951 292 6,593 3,581 3,581 3,581 3,581 5,068 1,419 N092 CITY OF HARTFORD 0.031677% N/A 36,480 3,996 40,476 636,816 810,313 492,439 488,471 829,656 72,847 (280) 72,567 - 72,567 7,783 - 138,567 - - 138,567 1,769 - 30,096 1,478 33,343 18,105 18,105 18,105 18,105 25,629 7,176 N093 CITY OF LAGRANGE 0.022809% N/A 26,267 2,877 29,144 458,539 583,465 354,580 351,723 597,393 52,454 (202) 52,252 - 52,252 5,604 - 99,775 - - 99,775 1,274 - 21,670 1,064 24,008 13,036 13,036 13,036 13,036 18,454 5,168 N094 CITY OF OWENTON 0.004962% N/A 5,714 626 6,340 99,753 126,930 77,137 76,516 129,960 11,411 (44) 11,367 - 11,367 1,219 - 21,706 - - 21,706 277 - 4,714 231 5,222 2,836 2,836 2,836 2,836 4,014 1,124 N097 KY VALLEY ED COOPERATIVE 0.008331% N/A 9,594 1,051 10,645 167,482 213,111 129,511 128,467 218,198 19,159 (74) 19,085 - 19,085 2,047 - 36,443 - - 36,443 465 - 7,915 389 8,769 4,761 4,761 4,761 4,761 6,740 1,887 N098 PIKE CO LIBRARY DISTRICT 0.022552% N/A 25,971 2,845 28,816 453,372 576,891 350,585 347,760 590,662 51,863 (199) 51,664 - 51,664 5,541 - 98,651 - - 98,651 1,259 - 21,426 1,052 23,737 12,890 12,890 12,890 12,890 18,246 5,109 N099 CITY OF CLAY CITY 0.004826% N/A 5,558 609 6,167 97,019 123,451 75,023 74,419 126,398 11,098 (43) 11,055 - 11,055 1,186 - 21,111 - - 21,111 269 - 4,585 225 5,079 2,758 2,758 2,758 2,758 3,904 1,093 N100 CITY OF BURNSIDE 0.007953% N/A 9,159 1,003 10,162 159,883 203,442 123,634 122,638 208,298 18,289 (70) 18,219 - 18,219 1,954 - 34,789 - - 34,789 444 - 7,556 371 8,371 4,546 4,546 4,546 4,546 6,435 1,801 N103 HOUSING AUTH OF MOREHEAD 0.014071% N/A 16,204 1,775 17,979 282,875 359,943 218,743 216,980 368,535 32,359 (124) 32,235 - 32,235 3,457 - 61,552 - - 61,552 786 - 13,369 657 14,812 8,043 8,043 8,043 8,043 11,385 3,187 N104 CITY OF JAMESTOWN 0.039348% N/A 45,315 4,963 50,278 791,029 1,006,541 611,690 606,760 1,030,568 90,488 (348) 90,140 - 90,140 9,668 - 172,123 - - 172,123 2,197 - 37,384 1,835 41,416 22,489 22,489 22,489 22,489 31,835 8,914 N106 W SHELBY WATER DISTRICT 0.007889% N/A 9,085 995 10,080 158,596 201,804 122,640 121,651 206,622 18,142 (70) 18,072 - 18,072 1,938 - 34,509 - - 34,509 440 - 7,495 368 8,303 4,509 4,509 4,509 4,509 6,382 1,787 N107 SIMPSON CO CONSER DIST 0.000961% N/A 1,107 121 1,228 19,319 24,583 14,939 14,819 25,170 2,210 (9) 2,201 - 2,201 236 - 4,204 - - 4,204 54 - 913 45 1,012 549 549 549 549 777 218 N110 LOGAN/TODD REG. WATER COM 0.017724% N/A 20,411 2,236 22,647 356,313 453,389 275,531 273,310 464,212 40,760 (157) 40,603 - 40,603 4,355 - 77,531 - - 77,531 990 - 16,839 827 18,656 10,130 10,130 10,130 10,130 14,340 4,015 N111 BARKLEY LAKE WATER DIST 0.026790% N/A 30,852 3,379 34,231 538,571 685,301 416,468 413,111 701,660 61,609 (237) 61,372 - 61,372 6,582 - 117,190 - - 117,190 1,496 - 25,453 1,250 28,199 15,312 15,312 15,312 15,312 21,675 6,069 N112 TRIMBLE CO WATER DIST 0.007655% N/A 8,816 966 9,782 153,892 195,819 119,002 118,043 200,493 17,604 (68) 17,536 - 17,536 1,881 - 33,486 - - 33,486 427 - 7,273 356 8,056 4,375 4,375 4,375 4,375 6,193 1,734 N113 UNION CO LIBRARY BD 0.012203% N/A 14,053 1,539 15,592 245,322 312,159 189,703 188,175 319,610 28,063 (108) 27,955 - 27,955 2,998 - 53,381 - - 53,381 681 - 11,594 570 12,845 6,974 6,974 6,974 6,974 9,873 2,765 N114 BOWLING GRN MUNICIPAL UTI 0.507144% N/A 584,047 63,972 648,019 10,195,329 12,972,991 7,883,878 7,820,342 13,282,673 1,166,276 (4,480) 1,161,796 - 1,161,796 124,605 - 2,218,439 - - 2,218,439 28,317 - 481,826 23,656 533,799 289,859 289,859 289,859 289,859 410,316 114,889 N115 WASHINGTON CO CONSER DIST 0.001057% N/A 1,218 133 1,351 21,249 27,039 16,432 16,299 27,684 2,431 (9) 2,422 - 2,422 260 - 4,624 - - 4,624 59 - 1,004 49 1,112 604 604 604 604 856 239 N116 MONTICELLO UTILITY COMM 0.044439% N/A 51,178 5,606 56,784 893,376 1,136,771 690,833 685,265 1,163,907 102,196 (392) 101,804 - 101,804 10,919 - 194,393 - - 194,393 2,481 - 42,220 2,072 46,773 25,400 25,400 25,400 25,400 35,955 10,067 N117 CITY OF DIXON 0.002828% N/A 3,257 357 3,614 56,852 72,342 43,963 43,609 74,069 6,504 (25) 6,479 - 6,479 695 - 12,371 - - 12,371 158 - 2,687 131 2,976 1,616 1,616 1,616 1,616 2,288 641 N118 CITY OF WILLIAMSBURG 0.073728% N/A 84,908 9,300 94,208 1,482,185 1,885,998 1,146,149 1,136,912 1,931,019 169,552 (651) 168,901 - 168,901 18,115 - 322,514 - - 322,514 4,117 - 70,047 3,439 77,603 42,140 42,140 42,140 42,140 59,652 16,703 N119 WOLFE CO CONSER DISTRICT 0.001509% N/A 1,737 190 1,927 30,336 38,601 23,458 23,269 39,522 3,470 (13) 3,457 - 3,457 371 - 6,601 - - 6,601 84 - 1,434 71 1,589 863 863 863 863 1,221 342 N120 WOODFORD CO PLAN ZONING 0.009742% N/A 11,220 1,229 12,449 195,848 249,205 151,446 150,225 255,154 22,404 (86) 22,318 - 22,318 2,394 - 42,615 - - 42,615 544 - 9,256 454 10,254 5,568 5,568 5,568 5,568 7,882 2,207 N959 N KY CONV & VISITORS BUR 0.046624% N/A 53,694 5,881 59,575 937,302 1,192,665 724,800 718,959 1,221,135 107,221 (412) 106,809 - 106,809 11,455 - 203,951 - - 203,951 2,603 - 44,296 2,175 49,074 26,648 26,648 26,648 26,648 37,722 10,563 P001 HOUSING AUTH OF COLUMBIA 0.005694% N/A 6,557 718 7,275 114,469 145,655 88,517 87,804 149,132 13,094 (50) 13,044 - 13,044 1,399 - 24,908 - - 24,908 318 - 5,410 266 5,994 3,255 3,255 3,255 3,255 4,607 1,290 P005 GLASGOW ELECTRIC PLANT BD 0.152725% N/A 175,885 19,265 195,150 3,070,295 3,906,780 2,374,208 2,355,074 4,000,040 351,221 (1,349) 349,872 - 349,872 37,524 - 668,077 - - 668,077 8,528 - 145,101 7,123 160,752 87,290 87,290 87,290 87,290 123,566 34,598 P006 BATH COUNTY E.M.S. 0.024381% N/A 28,078 3,075 31,153 490,141 623,678 379,018 375,964 638,566 56,069 (215) 55,854 - 55,854 5,990 - 106,652 - - 106,652 1,361 - 23,164 1,138 25,663 13,935 13,935 13,935 13,935 19,726 5,524 P007 CITY OF PINEVILLE 0.009905% N/A 11,407 1,249 12,656 199,124 253,375 153,980 152,739 259,423 22,778 (87) 22,691 - 22,691 2,434 - 43,328 - - 43,328 553 - 9,411 462 10,426 5,662 5,662 5,662 5,662 8,014 2,244 P008 BOONE CO PLANNING COMM 0.041172% N/A 47,416 5,193 52,609 827,698 1,053,200 640,045 634,887 1,078,341 94,683 (364) 94,319 - 94,319 10,116 - 180,102 - - 180,102 2,299 - 39,117 1,920 43,336 23,532 23,532 23,532 23,532 33,311 9,327 P009 HOUSING AUTHORITY PARIS 0.011279% N/A 12,989 1,423 14,412 226,746 288,522 175,339 173,926 295,410 25,938 (100) 25,838 - 25,838 2,771 - 49,339 - - 49,339 630 - 10,716 526 11,872 6,446 6,446 6,446 6,446 9,125 2,555 P010 REGIONAL PUBLIC SAFETY 0.028601% N/A 32,939 3,608 36,547 574,978 731,628 444,621 441,038 749,092 65,774 (253) 65,521 - 65,521 7,027 - 125,112 - - 125,112 1,597 - 27,173 1,333 30,103 16,347 16,347 16,347 16,347 23,140 6,479 P011 CITY OF JUNCTION CITY 0.008285% N/A 9,542 1,045 10,587 166,557 211,934 128,796 127,758 216,993 19,053 (73) 18,980 - 18,980 2,036 - 36,242 - - 36,242 463 - 7,871 386 8,720 4,736 4,736 4,736 4,736 6,703 1,877 P013 CITY OF JACKSON 0.049515% N/A 57,023 6,246 63,269 995,421 1,266,618 769,742 763,539 1,296,854 113,869 (437) 113,432 - 113,432 12,166 - 216,597 - - 216,597 2,765 - 47,043 2,310 52,118 28,301 28,301 28,301 28,301 40,062 11,218 P014 BRECKINRIDGE CO PUBLIC LI 0.007290% N/A 8,395 920 9,315 146,554 186,482 113,328 112,414 190,933 16,765 (64) 16,701 - 16,701 1,791 - 31,889 - - 31,889 407 - 6,926 340 7,673 4,167 4,167 4,167 4,167 5,899 1,652 P015 CITY OF LEBANON JUNCTION 0.007255% N/A 8,355 915 9,270 145,850 185,586 112,784 111,875 190,017 16,684 (64) 16,620 - 16,620 1,783 - 31,736 - - 31,736 405 - 6,893 339 7,637 4,147 4,147 4,147 4,147 5,870 1,643 P017 PRINCETON WATER/WASTEWATE 0.030043% N/A 34,599 3,790 38,389 603,967 768,515 467,038 463,274 786,860 69,090 (265) 68,825 - 68,825 7,382 - 131,419 - - 131,419 1,677 - 28,543 1,401 31,621 17,172 17,172 17,172 17,172 24,307 6,806 P018 MURRAY/CALLOWAY TRANS AUT 0.018821% N/A 21,675 2,374 24,049 378,366 481,450 292,584 290,227 492,943 43,283 (166) 43,117 - 43,117 4,624 - 82,330 - - 82,330 1,051 - 17,881 878 19,810 10,757 10,757 10,757 10,757 15,228 4,263 P022 RATTLESNAKE RIDGE WATER 0.021939% N/A 25,266 2,767 28,033 441,049 561,210 341,056 338,307 574,607 50,453 (194) 50,259 - 50,259 5,390 - 95,969 - - 95,969 1,225 - 20,844 1,023 23,092 12,539 12,539 12,539 12,539 17,750 4,970 P025 CLARK CO CONSVATION DIST 0.001092% N/A 1,257 138 1,395 21,953 27,934 16,976 16,839 28,601 2,511 (10) 2,501 - 2,501 268 - 4,777 - - 4,777 61 - 1,037 51 1,149 624 624 624 624 883 247 P033 ESTILL COUNTY EMS 0.000000% N/A - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P035 FLEMING CO DISPATCH 0.006482% N/A 7,465 818 8,283 130,310 165,813 100,767 99,955 169,771 14,907 (57) 14,850 - 14,850 1,593 - 28,355 - - 28,355 362 - 6,158 302 6,822 3,705 3,705 3,705 3,705 5,245 1,468 P037 COMMUNITY ACTION KENTUCKY 0.022452% N/A 25,857 2,832 28,689 451,362 574,333 349,031 346,218 588,043 51,633 (198) 51,435 - 51,435 5,516 - 98,214 - - 98,214 1,254 - 21,331 1,047 23,632 12,833 12,833 12,833 12,833 18,166 5,086 P038 HICKMAN ELECTRIC SYSTEM 0.016033% N/A 18,465 2,022 20,487 322,318 410,132 249,243 247,235 419,922 36,871 (142) 36,729 - 36,729 3,939 - 70,134 - - 70,134 895 - 15,233 748 16,876 9,163 9,163 9,163 9,163 12,971 3,632 P041 CITY OF DRY RIDGE 0.015540% N/A 17,896 1,960 19,856 312,407 397,521 241,579 239,632 407,010 35,737 (137) 35,600 - 35,600 3,818 - 67,978 - - 67,978 868 - 14,764 725 16,357 8,882 8,882 8,882 8,882 12,573 3,521 P043 CITY OF CLARKSON 0.004048% N/A 4,662 511 5,173 81,379 103,550 62,929 62,422 106,022 9,309 (36) 9,273 - 9,273 995 - 17,707 - - 17,707 226 - 3,846 188 4,260 2,313 2,313 2,313 2,313 3,275 917 P045 GREENUP CO ENVIR COMM 0.006354% N/A 7,318 801 8,119 127,737 162,538 98,777 97,981 166,418 14,612 (56) 14,556 - 14,556 1,561 - 27,795 - - 27,795 355 - 6,037 296 6,688 3,632 3,632 3,632 3,632 5,141 1,439 P047 CITY OF WEST POINT 0.010116% N/A 11,651 1,276 12,927 203,366 258,772 157,260 155,992 264,949 23,264 (89) 23,175 - 23,175 2,485 - 44,251 - - 44,251 565 - 9,611 471 10,647 5,782 5,782 5,782 5,782 8,185 2,292 P048 HARLAN COUNTY C A A 0.045087% N/A 51,924 5,687 57,611 906,403 1,153,347 700,906 695,258 1,180,879 103,686 (398) 103,288 - 103,288 11,078 - 197,228 - - 197,228 2,517 - 42,836 2,104 47,457 25,770 25,770 25,770 25,770 36,479 10,214 P049 HOUSING AUTHORITY OF CYNT 0.023942% N/A 27,573 3,020 30,593 481,316 612,448 372,194 369,194 627,068 55,059 (211) 54,848 - 54,848 5,883 - 104,731 - - 104,731 1,337 - 22,747 1,117 25,201 13,685 13,685 13,685 13,685 19,371 5,424 P050 HART CO SOLID WASTE SVC 0.021553% N/A 24,822 2,719 27,541 433,289 551,336 335,055 332,355 564,497 49,565 (190) 49,375 - 49,375 5,296 - 94,281 - - 94,281 1,203 - 20,477 1,005 22,685 12,319 12,319 12,319 12,319 17,438 4,883 P051 HENDERSON MUN POWER&LIGHT 0.110441% N/A 127,188 13,931 141,119 2,220,242 2,825,135 1,716,876 1,703,040 2,892,574 253,980 (976) 253,004 - 253,004 27,135 - 483,111 - - 483,111 6,167 - 104,927 5,152 116,246 63,122 63,122 63,122 63,122 89,354 25,019 P052 LITTLE KY RV WS CONV DIST 0.002574% N/A 2,964 325 3,289 51,746 65,844 40,014 39,692 67,416 5,919 (23) 5,896 - 5,896 632 - 11,260 - - 11,260 144 - 2,445 120 2,709 1,471 1,471 1,471 1,471 2,082 583 P054 HOUSING AUTH DAWSON SPG 0.010132% N/A 11,669 1,278 12,947 203,688 259,182 157,508 156,239 265,368 23,300 (89) 23,211 - 23,211 2,489 - 44,321 - - 44,321 566 - 9,626 472 10,664 5,791 5,791 5,791 5,791 8,198 2,295 P057 VALLEY VIEW FERRY AUTHORI 0.004762% N/A 5,484 601 6,085 95,732 121,814 74,028 73,432 124,722 10,951 (42) 10,909 - 10,909 1,170 - 20,831 - - 20,831 266 - 4,524 222 5,012 2,722 2,722 2,722 2,722 3,853 1,079 P061 BARBOURVILLE UTILITY COMM 0.087052% N/A 100,253 10,981 111,234 1,750,043 2,226,833 1,353,279 1,342,373 2,279,990 200,193 (769) 199,424 - 199,424 21,389 - 380,798 - - 380,798 4,861 - 82,706 4,060 91,627 49,755 49,755 49,755 49,755 70,431 19,721 P063 LAUREL CO WATER DIST #2 0.025157% N/A 28,972 3,173 32,145 505,742 643,528 391,082 387,930 658,890 57,853 (222) 57,631 - 57,631 6,181 - 110,046 - - 110,046 1,405 - 23,901 1,174 26,480 14,379 14,379 14,379 14,379 20,354 5,699 P068 LEWIS CO PUBLIC LIBRARY 0.003543% N/A 4,081 447 4,528 71,226 90,632 55,078 54,634 92,795 8,148 (31) 8,117 - 8,117 871 - 15,498 - - 15,498 198 - 3,366 165 3,729 2,025 2,025 2,025 2,025 2,867 802 P069 LINCOLN CO CLERK 0.012407% N/A 14,289 1,565 15,854 249,423 317,377 192,875 191,320 324,953 28,532 (110) 28,422 - 28,422 3,048 - 54,273 - - 54,273 693 - 11,788 578 13,059 7,091 7,091 7,091 7,091 10,038 2,810 P071 LOGAN CO CONS DISTRICT 0.002395% N/A 2,758 302 3,060 48,148 61,265 37,232 36,932 62,728 5,508 (21) 5,487 - 5,487 588 - 10,477 - - 10,477 134 - 2,275 112 2,521 1,369 1,369 1,369 1,369 1,938 542 P072 LYON CO WATER DISTRICT 0.006997% N/A 8,058 883 8,941 140,664 178,987 108,773 107,896 183,259 16,091 (62) 16,029 - 16,029 1,719 - 30,608 - - 30,608 391 - 6,648 326 7,365 3,999 3,999 3,999 3,999 5,661 1,585 P075 MCLEAN CO REG WATER COMM 0.000996% N/A 1,147 126 1,273 20,023 25,478 15,483 15,359 26,086 2,290 (9) 2,281 - 2,281 245 - 4,357 - - 4,357 56 - 946 46 1,048 569 569 569 569 806 226 P076 MADISON CO PUBLIC LIBRARY 0.036298% N/A 41,802 4,579 46,381 729,714 928,521 564,276 559,728 950,686 83,474 (321) 83,153 - 83,153 8,918 - 158,781 - - 158,781 2,027 - 34,486 1,693 38,206 20,746 20,746 20,746 20,746 29,367 8,223 P077 SALYERS/MAG CO JOINT HOUS 0.004344% N/A 5,003 548 5,551 87,329 111,122 67,530 66,986 113,774 9,990 (38) 9,952 - 9,952 1,067 - 19,002 - - 19,002 243 - 4,127 203 4,573 2,483 2,483 2,483 2,483 3,515 984 P078 MARION CO CONSERVAT DIST 0.001113% N/A 1,282 140 1,422 22,375 28,471 17,302 17,163 29,151 2,560 (10) 2,550 - 2,550 273 - 4,869 - - 4,869 62 - 1,057 52 1,171 636 636 636 636 900 252 P079 CITY OF CALVERT CITY 0.046928% N/A 54,044 5,920 59,964 943,413 1,200,441 729,526 723,647 1,229,097 107,920 (414) 107,506 - 107,506 11,530 - 205,281 - - 205,281 2,620 - 44,585 2,188 49,393 26,822 26,822 26,822 26,822 37,969 10,631 P081 MASON COUNTY LIBRARY 0.009495% N/A 10,935 1,198 12,133 190,882 242,887 147,606 146,416 248,685 21,836 (84) 21,752 - 21,752 2,333 - 41,535 - - 41,535 530 - 9,021 442 9,993 5,427 5,427 5,427 5,427 7,682 2,151 P084 ANDERSON-DEAN COMM PARK 0.004121% N/A 4,746 520 5,266 82,846 105,417 64,064 63,547 107,934 9,477 (36) 9,441 - 9,441 1,013 - 18,027 - - 18,027 230 - 3,915 192 4,337 2,356 2,356 2,356 2,356 3,335 934 P087 MONTGOMERY CTY WATER DIST 0.002595% N/A 2,989 327 3,316 52,168 66,381 40,341 40,016 67,966 5,968 (23) 5,945 - 5,945 638 - 11,352 - - 11,352 145 - 2,465 121 2,731 1,483 1,483 1,483 1,483 2,099 588 P088 MORGAN CO WATER DIST 0.006825% N/A 7,859 861 8,720 137,206 174,587 106,099 105,244 178,754 15,695 (60) 15,635 - 15,635 1,677 - 29,855 - - 29,855 381 - 6,484 319 7,184 3,901 3,901 3,901 3,901 5,522 1,546 P089 MUHLENBERG WATER DIST #3 0.009638% N/A 11,099 1,216 12,315 193,757 246,545 149,829 148,621 252,430 22,164 (85) 22,079 - 22,079 2,368 - 42,160 - - 42,160 538 - 9,157 450 10,145 5,509 5,509 5,509 5,509 7,798 2,183 P090 NORTH NELSON WATER DIST 0.008564% N/A 9,863 1,080 10,943 172,166 219,071 133,133 132,060 224,301 19,695 (76) 19,619 - 19,619 2,104 - 37,462 - - 37,462 478 - 8,136 399 9,013 4,894 4,894 4,894 4,894 6,929 1,940 P092 OHIO CO REG WASTEWATER D 0.007062% N/A 8,133 891 9,024 141,970 180,649 109,783 108,899 184,962 16,240 (62) 16,178 - 16,178 1,735 - 30,892 - - 30,892 394 - 6,709 329 7,432 4,037 4,037 4,037 4,037 5,714 1,600

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

P097 KY RIVER AREA DEV DIST 0.058289% N/A 67,128 7,353 74,481 1,171,808 1,491,061 906,140 898,837 1,526,655 134,047 (515) 133,532 - 133,532 14,322 - 254,978 - - 254,978 3,255 - 55,379 2,719 61,353 33,315 33,315 33,315 33,315 47,160 13,205 P100 LAKE CUMBERLAND CAA, INC 0.110682% N/A 127,466 13,962 141,428 2,225,087 2,831,300 1,720,622 1,706,756 2,898,886 254,535 (978) 253,557 - 253,557 27,194 - 484,165 - - 484,165 6,180 - 105,156 5,163 116,499 63,260 63,260 63,260 63,260 89,549 25,074 P103 MOREHEAD TOURISM COMMISSI 0.009370% N/A 10,791 1,182 11,973 188,369 239,689 145,663 144,489 245,411 21,548 (83) 21,465 - 21,465 2,302 - 40,988 - - 40,988 523 - 8,902 437 9,862 5,355 5,355 5,355 5,355 7,581 2,123 P104 RUSSELL CO TOURIST COMM 0.003040% N/A 3,501 383 3,884 61,114 77,765 47,259 46,878 79,621 6,991 (27) 6,964 - 6,964 747 - 13,298 - - 13,298 170 - 2,888 142 3,200 1,737 1,737 1,737 1,737 2,459 688 P105 GEORGETOWN/SCOTT TOURISM 0.003693% N/A 4,253 466 4,719 74,242 94,469 57,410 56,947 96,724 8,493 (33) 8,460 - 8,460 907 - 16,155 - - 16,155 206 - 3,509 172 3,887 2,110 2,110 2,110 2,110 2,988 837 P106 MULTI PURPOSE COMM ACTION 0.011569% N/A 13,324 1,459 14,783 232,576 295,941 179,848 178,398 303,005 26,605 (102) 26,503 - 26,503 2,842 - 50,607 - - 50,607 646 - 10,991 540 12,177 6,612 6,612 6,612 6,612 9,360 2,620 P107 SIMPSON CO LIBRARY DIST 0.007162% N/A 8,248 903 9,151 143,981 183,207 111,338 110,441 187,581 16,470 (63) 16,407 - 16,407 1,760 - 31,329 - - 31,329 400 - 6,804 334 7,538 4,094 4,094 4,094 4,094 5,795 1,622 P110 TODD COUNTY CONSERVATION DISTRICT 0.001382% N/A 1,592 174 1,766 27,783 35,352 21,484 21,311 36,196 3,178 (12) 3,166 - 3,166 340 - 6,045 - - 6,045 77 - 1,313 64 1,454 790 790 790 790 1,118 313 P111 JOHN L STREET LIBRARY 0.004819% N/A 5,550 608 6,158 96,878 123,272 74,914 74,311 126,215 11,082 (43) 11,039 - 11,039 1,184 - 21,080 - - 21,080 269 - 4,578 224 5,071 2,754 2,754 2,754 2,754 3,898 1,092 P113 STURGIS HOUSING AUTHORITY 0.003024% N/A 3,483 381 3,864 60,793 77,355 47,010 46,631 79,202 6,954 (27) 6,927 - 6,927 743 - 13,228 - - 13,228 169 - 2,873 141 3,183 1,728 1,728 1,728 1,728 2,446 686 P115 HOUSING AUTH SPRINGFIELD 0.004464% N/A 5,141 563 5,704 89,742 114,191 69,396 68,836 116,917 10,266 (40) 10,226 - 10,226 1,097 - 19,527 - - 19,527 249 - 4,241 209 4,699 2,551 2,551 2,551 2,551 3,611 1,011 P116 CITY OF MONTICELLO 0.016366% N/A 18,848 2,064 20,912 329,013 418,650 254,420 252,370 428,644 37,637 (145) 37,492 - 37,492 4,021 - 71,591 - - 71,591 914 - 15,549 764 17,227 9,354 9,354 9,354 9,354 13,241 3,708 P117 CITY OF CLAY 0.009228% N/A 10,627 1,164 11,791 185,514 236,057 143,455 142,299 241,692 21,222 (82) 21,140 - 21,140 2,267 - 40,367 - - 40,367 515 - 8,767 430 9,712 5,274 5,274 5,274 5,274 7,466 2,090 P120 WOODFORD CO CONSERV DIST 0.001718% N/A 1,978 217 2,195 34,538 43,947 26,707 26,492 44,996 3,951 (15) 3,936 - 3,936 422 - 7,515 - - 7,515 96 - 1,632 80 1,808 982 982 982 982 1,390 389 P959 CITY OF CRESTVIEW HILLS 0.008094% N/A 9,321 1,021 10,342 162,717 207,048 125,826 124,812 211,991 18,614 (72) 18,542 - 18,542 1,989 - 35,406 - - 35,406 452 - 7,690 378 8,520 4,626 4,626 4,626 4,626 6,548 1,834 R003 SOUTH ANDERSON WATER DIST 0.007595% N/A 8,746 958 9,704 152,685 194,284 118,069 117,118 198,922 17,466 (67) 17,399 - 17,399 1,866 - 33,223 - - 33,223 424 - 7,216 355 7,995 4,341 4,341 4,341 4,341 6,145 1,720 R005 BARREN CO SOIL CONS DIS 0.001153% N/A 1,328 145 1,473 23,179 29,494 17,924 17,780 30,198 2,652 (10) 2,642 - 2,642 283 - 5,044 - - 5,044 64 - 1,095 54 1,213 659 659 659 659 933 261 R008 BOONE CO LIBRARY DIST 0.113026% N/A 130,165 14,257 144,422 2,272,209 2,891,260 1,757,061 1,742,901 2,960,278 259,925 (999) 258,926 - 258,926 27,770 - 494,418 - - 494,418 6,311 - 107,383 5,272 118,966 64,600 64,600 64,600 64,600 91,446 25,604 R010 ASHLAND BD OF ED 0.193807% N/A 223,196 24,447 247,643 3,896,184 4,957,678 3,012,854 2,988,573 5,076,024 445,697 (1,712) 443,985 - 443,985 47,618 - 847,785 - - 847,785 10,821 - 184,132 9,040 203,993 110,771 110,771 110,771 110,771 156,804 43,905 R011 DANVILLE BOYLE PLANNING 0.005082% N/A 5,853 641 6,494 102,166 130,000 79,003 78,366 133,103 11,687 (45) 11,642 - 11,642 1,249 - 22,231 - - 22,231 284 - 4,828 237 5,349 2,905 2,905 2,905 2,905 4,112 1,151 R013 BREATHITT COUNTY WATER DISTRICT 0.005763% N/A 6,637 727 7,364 115,856 147,420 89,590 88,868 150,939 13,253 (51) 13,202 - 13,202 1,416 - 25,210 - - 25,210 322 - 5,475 268 6,065 3,294 3,294 3,294 3,294 4,663 1,306 R015 CITY OF SHEPHERDSVILLE 0.046629% N/A 53,700 5,882 59,582 937,402 1,192,793 724,878 719,036 1,221,266 107,232 (412) 106,820 - 106,820 11,457 - 203,973 - - 203,973 2,604 - 44,301 2,175 49,080 26,651 26,651 26,651 26,651 37,726 10,564 R017 CITY OF PRINCETON 0.023955% N/A 27,588 3,022 30,610 481,577 612,781 372,396 369,395 627,408 55,089 (212) 54,877 - 54,877 5,886 - 104,788 - - 104,788 1,338 - 22,759 1,117 25,214 13,691 13,691 13,691 13,691 19,381 5,427 R018 MURRAY ELECTRIC SYSTEM 0.104230% N/A 120,036 13,148 133,184 2,095,380 2,666,254 1,620,322 1,607,264 2,729,901 239,697 (921) 238,776 - 238,776 25,609 - 455,941 - - 455,941 5,820 - 99,027 4,861 109,708 59,573 59,573 59,573 59,573 84,329 23,612 R019 FORT THOMAS BOARD OF ED 0.130886% N/A 150,734 16,510 167,244 2,631,256 3,348,128 2,034,707 2,018,309 3,428,052 300,998 (1,156) 299,842 - 299,842 32,159 - 572,545 - - 572,545 7,308 - 124,352 6,105 137,765 74,808 74,808 74,808 74,808 105,896 29,651 R021 CARROLLTON/CARR CO REC TR 0.001847% N/A 2,127 233 2,360 37,131 47,247 28,713 28,481 48,375 4,248 (16) 4,232 - 4,232 454 - 8,079 - - 8,079 103 - 1,755 86 1,944 1,056 1,056 1,056 1,056 1,495 418 R024 CHRISTIAN CO WATER DIST 0.020083% N/A 23,128 2,533 25,661 403,737 513,733 312,203 309,687 525,996 46,185 (177) 46,008 - 46,008 4,934 - 87,851 - - 87,851 1,121 - 19,080 937 21,138 11,479 11,479 11,479 11,479 16,249 4,549 R030 DAVIESS CO AIRPORT BD 0.007556% N/A 8,701 953 9,654 151,901 193,286 117,463 116,516 197,900 17,376 (67) 17,309 - 17,309 1,857 - 33,053 - - 33,053 422 - 7,179 353 7,954 4,318 4,318 4,318 4,318 6,113 1,711 R033 CITY OF RAVENNA 0.002658% N/A 3,061 335 3,396 53,435 67,993 41,320 40,987 69,616 6,113 (24) 6,089 - 6,089 653 - 11,627 - - 11,627 148 - 2,525 124 2,797 1,519 1,519 1,519 1,519 2,150 602 R034 LEXINGTON PUBLIC LIBRARY 0.221317% N/A 254,877 27,917 282,794 4,449,229 5,661,397 3,440,514 3,412,787 5,796,541 508,961 (1,955) 507,006 - 507,006 54,377 - 968,124 - - 968,124 12,358 - 210,268 10,324 232,950 126,494 126,494 126,494 126,494 179,061 50,138 R036 CITY OF PRESTONSBURG 0.087153% N/A 100,369 10,994 111,363 1,752,073 2,229,416 1,354,849 1,343,930 2,282,635 200,425 (770) 199,655 - 199,655 21,413 - 381,240 - - 381,240 4,866 - 82,802 4,065 91,733 49,812 49,812 49,812 49,812 70,513 19,743 R037 PAUL SAWYIER LIBRARY 0.044116% N/A 50,805 5,565 56,370 886,883 1,128,509 685,811 680,285 1,155,448 101,453 (390) 101,063 - 101,063 10,839 - 192,980 - - 192,980 2,463 - 41,914 2,058 46,435 25,214 25,214 25,214 25,214 35,693 9,994 R038 CITY OF FULTON 0.051082% N/A 58,829 6,444 65,273 1,026,923 1,306,702 794,102 787,703 1,337,895 117,473 (451) 117,022 - 117,022 12,551 - 223,452 - - 223,452 2,852 - 48,532 2,382 53,766 29,196 29,196 29,196 29,196 41,329 11,572 R041 CITY OF CRITTENDEN 0.004183% N/A 4,818 528 5,346 84,093 107,003 65,027 64,503 109,557 9,620 (37) 9,583 - 9,583 1,028 - 18,298 - - 18,298 234 - 3,974 195 4,403 2,391 2,391 2,391 2,391 3,384 948 R042 MAYFIELD ELEC & WATER SYS 0.121491% N/A 139,914 15,325 155,239 2,442,385 3,107,799 1,888,655 1,873,435 3,181,986 279,392 (1,073) 278,319 - 278,319 29,850 - 531,447 - - 531,447 6,784 - 115,426 5,667 127,877 69,439 69,439 69,439 69,439 98,295 27,522 R045 CITY OF RUSSELL 0.038317% N/A 44,127 4,833 48,960 770,303 980,168 595,662 590,862 1,003,565 88,117 (339) 87,778 - 87,778 9,414 - 167,613 - - 167,613 2,139 - 36,404 1,788 40,331 21,900 21,900 21,900 21,900 31,001 8,680 R047 LINCOLN TRAIL AREA DEV DI 0.064250% N/A 73,993 8,105 82,098 1,291,645 1,643,546 998,807 990,758 1,682,780 147,755 (567) 147,188 - 147,188 15,786 - 281,054 - - 281,054 3,587 - 61,042 2,996 67,625 36,723 36,723 36,723 36,723 51,983 14,555 R048 HARLAN CO CONSERV DIST 0.001414% N/A 1,628 178 1,806 28,426 36,171 21,982 21,804 37,034 3,252 (13) 3,239 - 3,239 347 - 6,185 - - 6,185 79 - 1,343 67 1,489 808 808 808 808 1,144 320 R050 HART CO AMB SERVICE 0.042595% N/A 49,054 5,373 54,427 856,305 1,089,601 662,167 656,830 1,115,611 97,955 (376) 97,579 - 97,579 10,466 - 186,327 - - 186,327 2,378 - 40,469 1,987 44,834 24,346 24,346 24,346 24,346 34,463 9,650 R051 HENDERSON MUN W & S DEPT 0.164653% N/A 189,621 20,769 210,390 3,310,089 4,211,904 2,559,636 2,539,008 4,312,448 378,651 (1,455) 377,196 - 377,196 40,455 - 720,254 - - 720,254 9,194 - 156,433 7,680 173,307 94,107 94,107 94,107 94,107 133,216 37,301 R052 CITY OF CAMPBELLSBURG 0.002621% N/A 3,019 331 3,350 52,691 67,046 40,745 40,417 68,647 6,027 (23) 6,004 - 6,004 644 - 11,465 - - 11,465 146 - 2,490 122 2,758 1,498 1,498 1,498 1,498 2,121 594 R054 SOUTH HOPKINS WATER DIST 0.013056% N/A 15,036 1,647 16,683 262,470 333,979 202,964 201,328 341,951 30,025 (115) 29,910 - 29,910 3,208 - 57,112 - - 57,112 729 - 12,404 609 13,742 7,463 7,463 7,463 7,463 10,564 2,958 R057 CITY OF WILMORE 0.038854% N/A 44,746 4,901 49,647 781,098 993,904 604,010 599,143 1,017,630 89,352 (343) 89,009 - 89,009 9,546 - 169,962 - - 169,962 2,169 - 36,914 1,812 40,895 22,207 22,207 22,207 22,207 31,436 8,802 R058 HOUSING AUTH OF PAINTSVLE 0.019364% N/A 22,300 2,443 24,743 389,283 495,341 301,026 298,600 507,165 44,531 (171) 44,360 - 44,360 4,758 - 84,705 - - 84,705 1,081 - 18,397 903 20,381 11,068 11,068 11,068 11,068 15,667 4,387 R061 KY COMM ECONOMIC OPPORT 0.225601% N/A 259,811 28,457 288,268 4,535,352 5,770,984 3,507,112 3,478,848 5,908,744 518,813 (1,993) 516,820 - 516,820 55,430 - 986,864 - - 986,864 12,597 - 214,338 10,524 237,459 128,943 128,943 128,943 128,943 182,527 51,108 R063 WOODCREEK WATER DISTRICT 0.073814% N/A 85,007 9,311 94,318 1,483,914 1,888,198 1,147,486 1,138,238 1,933,272 169,750 (652) 169,098 - 169,098 18,136 - 322,890 - - 322,890 4,122 - 70,129 3,443 77,694 42,189 42,189 42,189 42,189 59,721 16,721 R071 LOGAN CO PUBLIC LIBRARY 0.016824% N/A 19,375 2,122 21,497 338,220 430,366 261,540 259,432 440,640 38,690 (149) 38,541 - 38,541 4,134 - 73,595 - - 73,595 939 - 15,984 785 17,708 9,615 9,615 9,615 9,615 13,611 3,811 R072 LYON CO HOUSING AUTHORITY 0.010004% N/A 11,521 1,262 12,783 201,115 255,907 155,519 154,265 262,016 23,006 (88) 22,918 - 22,918 2,458 - 43,761 - - 43,761 559 - 9,505 466 10,530 5,718 5,718 5,718 5,718 8,094 2,266 R073 MCCRACKEN CO BD OF ED 0.344027% N/A 396,195 43,396 439,591 6,916,119 8,800,379 5,348,120 5,305,020 9,010,455 791,157 (3,039) 788,118 - 788,118 84,527 - 1,504,904 - - 1,504,904 19,209 - 326,852 16,047 362,108 196,630 196,630 196,630 196,630 278,343 77,936 R076 RICHMOND UTILITIES 0.126371% N/A 145,533 15,941 161,474 2,540,489 3,232,632 1,964,518 1,948,686 3,309,799 290,615 (1,116) 289,499 - 289,499 31,049 - 552,794 - - 552,794 7,056 - 120,062 5,895 133,013 72,228 72,228 72,228 72,228 102,244 28,628 R078 CITY OF LORETTO 0.000955% N/A 1,100 120 1,220 19,199 24,429 14,846 14,726 25,013 2,196 (9) 2,187 - 2,187 235 - 4,178 - - 4,178 53 - 907 45 1,005 545 545 545 545 772 217 R079 MARSHALL CO PUB LIBRARY 0.036686% N/A 42,249 4,628 46,877 737,514 938,446 570,307 565,711 960,848 84,367 (324) 84,043 - 84,043 9,014 - 160,478 - - 160,478 2,048 - 34,855 1,711 38,614 20,968 20,968 20,968 20,968 29,682 8,311 R088 CITY OF WEST LIBERTY 0.048062% N/A 55,350 6,063 61,413 966,211 1,229,449 747,155 741,133 1,258,798 110,528 (425) 110,103 - 110,103 11,809 - 210,241 - - 210,241 2,684 - 45,663 2,242 50,589 27,470 27,470 27,470 27,470 38,885 10,888 R089 CENTRAL CITY MUN WTR&SEWR 0.036402% N/A 41,922 4,592 46,514 731,805 931,181 565,892 561,332 953,409 83,713 (321) 83,392 - 83,392 8,944 - 159,236 - - 159,236 2,033 - 34,585 1,697 38,315 20,806 20,806 20,806 20,806 29,452 8,247 R090 NELSON CO PUBLIC LIBRARY 0.036454% N/A 41,982 4,598 46,580 732,850 932,511 566,701 562,134 954,771 83,833 (322) 83,511 - 83,511 8,957 - 159,464 - - 159,464 2,035 - 34,634 1,700 38,369 20,835 20,835 20,835 20,835 29,494 8,258 R093 TRI CO COMM ACTION AGENCY 0.012275% N/A 14,137 1,548 15,685 246,769 314,000 190,823 189,285 321,496 28,229 (108) 28,121 - 28,121 3,016 - 53,695 - - 53,695 685 - 11,662 573 12,920 7,016 7,016 7,016 7,016 9,932 2,781 R097 PERRY COUNTY PUBLIC LIB 0.025936% N/A 29,869 3,272 33,141 521,402 663,456 403,192 399,942 679,293 59,645 (229) 59,416 - 59,416 6,372 - 113,454 - - 113,454 1,448 - 24,641 1,210 27,299 14,824 14,824 14,824 14,824 20,984 5,876 R103 ROWAN CO PUBLIC LIBRARY 0.010731% N/A 12,359 1,354 13,713 215,730 274,504 166,820 165,476 281,057 24,678 (95) 24,583 - 24,583 2,637 - 46,941 - - 46,941 599 - 10,195 500 11,294 6,133 6,133 6,133 6,133 8,682 2,431 R104 CITY OF RUSSELL SPRINGS 0.029368% N/A 33,821 3,705 37,526 590,397 751,248 456,544 452,865 769,181 67,537 (259) 67,278 - 67,278 7,216 - 128,467 - - 128,467 1,640 - 27,902 1,369 30,911 16,786 16,786 16,786 16,786 23,761 6,653 R105 CITY OF STAMPING GROUND 0.000740% N/A 853 93 946 14,877 18,930 11,504 11,411 19,381 1,702 (7) 1,695 - 1,695 182 - 3,237 - - 3,237 41 - 703 34 778 422 422 422 422 598 167 R106 SHELBY CO PARK RECREATION 0.020356% N/A 23,443 2,568 26,011 409,225 520,716 316,447 313,897 533,147 46,813 (180) 46,633 - 46,633 5,001 - 89,045 - - 89,045 1,137 - 19,340 949 21,426 11,634 11,634 11,634 11,634 16,469 4,612 R109 TAYLOR CO PUBLIC LIBRARY 0.012846% N/A 14,794 1,620 16,414 258,249 328,607 199,699 198,090 336,451 29,542 (114) 29,428 - 29,428 3,156 - 56,193 - - 56,193 717 - 12,205 600 13,522 7,342 7,342 7,342 7,342 10,393 2,910 R114 BOWLING GREEN PUBLIC SCHO 0.255967% N/A 294,782 32,288 327,070 5,145,812 6,547,761 3,979,171 3,947,103 6,704,064 588,646 (2,261) 586,385 - 586,385 62,891 - 1,119,696 - - 1,119,696 14,292 - 243,188 11,940 269,420 146,299 146,299 146,299 146,299 207,096 57,987 R115 S W E D A 0.002054% N/A 2,365 259 2,624 41,292 52,542 31,931 31,673 53,797 4,724 (18) 4,706 - 4,706 505 - 8,985 - - 8,985 115 - 1,951 96 2,162 1,174 1,174 1,174 1,174 1,662 465 R116 WAYNE CO CONSERV DIST 0.001992% N/A 2,295 251 2,546 40,046 50,956 30,967 30,717 52,173 4,581 (18) 4,563 - 4,563 489 - 8,714 - - 8,714 111 - 1,893 93 2,097 1,138 1,138 1,138 1,138 1,611 451 R117 WEBSTER COUNTY WATER DIST 0.019194% N/A 22,105 2,421 24,526 385,865 490,992 298,383 295,978 502,712 44,140 (170) 43,970 - 43,970 4,716 - 83,962 - - 83,962 1,072 - 18,236 895 20,203 10,970 10,970 10,970 10,970 15,529 4,349 R118 WILLIAMSBURG IND BD OF ED 0.039321% N/A 45,284 4,960 50,244 790,487 1,005,850 611,270 606,344 1,029,861 90,426 (347) 90,079 - 90,079 9,661 - 172,005 - - 172,005 2,196 - 37,358 1,834 41,388 22,474 22,474 22,474 22,474 31,814 8,908 R120 CITY OF MIDWAY 0.008405% N/A 9,679 1,060 10,739 168,969 215,004 130,661 129,608 220,136 19,329 (74) 19,255 - 19,255 2,065 - 36,767 - - 36,767 469 - 7,985 393 8,847 4,804 4,804 4,804 4,804 6,800 1,904 R959 N KY LEGAL AID SOCIETY 0.079235% N/A 91,251 9,995 101,246 1,592,895 2,026,870 1,231,759 1,221,832 2,075,254 182,216 (700) 181,516 - 181,516 19,468 - 346,604 - - 346,604 4,424 - 75,279 3,695 83,398 45,287 45,287 45,287 45,287 64,107 17,950 T036 FLOYD COUNTY CONSV DIST 0.003598% N/A 4,144 454 4,598 72,332 92,039 55,933 55,482 94,236 8,274 (32) 8,242 - 8,242 884 - 15,739 - - 15,739 201 - 3,418 168 3,787 2,056 2,056 2,056 2,056 2,911 815 V001 ADAIR COUNTY FISCAL COURT 0.066819% N/A 76,951 8,429 85,380 1,343,290 1,709,263 1,038,744 1,030,373 1,750,065 153,663 (590) 153,073 - 153,073 16,417 - 292,292 - - 292,292 3,731 - 63,483 3,117 70,331 38,191 38,191 38,191 38,191 54,062 15,137 V002 ALLEN COUNTY FISCAL COURT 0.100805% N/A 116,091 12,716 128,807 2,026,525 2,578,641 1,567,078 1,554,449 2,640,196 231,821 (890) 230,931 - 230,931 24,768 - 440,959 - - 440,959 5,629 - 95,773 4,701 106,103 57,616 57,616 57,616 57,616 81,559 22,837 V003 ANDERSON CO FISCAL COURT 0.089176% N/A 102,699 11,249 113,948 1,792,743 2,281,166 1,386,298 1,375,126 2,335,620 205,077 (788) 204,289 - 204,289 21,910 - 390,089 - - 390,089 4,979 - 84,724 4,159 93,862 50,969 50,969 50,969 50,969 72,150 20,202 V004 BALLARD COUNTY FISCAL CT 0.089160% N/A 102,681 11,247 113,928 1,792,421 2,280,756 1,386,049 1,374,879 2,335,201 205,041 (788) 204,253 - 204,253 21,907 - 390,019 - - 390,019 4,978 - 84,709 4,158 93,845 50,959 50,959 50,959 50,959 72,136 20,198 V005 BARREN CO FISCAL CT 0.063533% N/A 73,168 8,014 81,182 1,277,231 1,625,205 987,661 979,702 1,664,001 146,106 (561) 145,545 - 145,545 15,610 - 277,917 - - 277,917 3,547 - 60,361 2,963 66,871 36,313 36,313 36,313 36,313 51,403 14,393 V006 BATH CO FISCAL COURT 0.052876% N/A 60,894 6,670 67,564 1,062,988 1,352,594 821,991 815,367 1,384,882 121,599 (467) 121,132 - 121,132 12,992 - 231,300 - - 231,300 2,952 - 50,236 2,467 55,655 30,222 30,222 30,222 30,222 42,781 11,978 V007 BELL CO FISCAL CT 0.103201% N/A 118,850 13,018 131,868 2,074,693 2,639,932 1,604,326 1,591,396 2,702,950 237,331 (912) 236,419 - 236,419 25,356 - 451,440 - - 451,440 5,762 - 98,049 4,814 108,625 58,984 58,984 58,984 58,984 83,497 23,379 V008 BOONE CO FISCAL CT 0.374627% N/A 431,435 47,256 478,691 7,531,284 9,583,141 5,823,816 5,776,883 9,811,903 861,527 (3,310) 858,217 - 858,217 92,045 - 1,638,760 - - 1,638,760 20,918 - 355,924 17,474 394,316 214,118 214,118 214,118 214,118 303,099 84,868 V009 BOURBON CO FISCAL COURT 0.089509% N/A 103,082 11,291 114,373 1,799,437 2,289,684 1,391,475 1,380,261 2,344,342 205,843 (791) 205,052 - 205,052 21,992 - 391,546 - - 391,546 4,998 - 85,040 4,175 94,213 51,159 51,159 51,159 51,159 72,419 20,278 V010 BOYD COUNTY FISCAL COURT 0.259280% N/A 298,597 32,706 331,303 5,212,415 6,632,509 4,030,673 3,998,190 6,790,835 596,264 (2,291) 593,973 - 593,973 63,705 - 1,134,189 - - 1,134,189 14,477 - 246,336 12,095 272,908 148,192 148,192 148,192 148,192 209,776 58,738 V011 BOYLE COUNTY FISCAL COURT 0.129396% N/A 149,018 16,322 165,340 2,601,302 3,310,013 2,011,544 1,995,333 3,389,027 297,571 (1,143) 296,428 - 296,428 31,792 - 566,027 - - 566,027 7,225 - 122,936 6,035 136,196 73,957 73,957 73,957 73,957 104,691 29,313 V012 BRACKEN CO FISCAL COURT 0.046674% N/A 53,751 5,887 59,638 938,307 1,193,944 725,577 719,730 1,222,445 107,336 (412) 106,924 - 106,924 11,468 - 204,170 - - 204,170 2,606 - 44,344 2,178 49,128 26,677 26,677 26,677 26,677 37,763 10,574 V013 BREATHITT CO FISCAL COURT 0.060030% N/A 69,133 7,572 76,705 1,206,808 1,535,597 933,205 925,684 1,572,253 138,051 (530) 137,521 - 137,521 14,749 - 262,594 - - 262,594 3,352 - 57,033 2,800 63,185 34,311 34,311 34,311 34,311 48,569 13,599 V014 BRECKINRIDGE CO FISCAL CT 0.104060% N/A 119,839 13,126 132,965 2,091,962 2,661,906 1,617,679 1,604,642 2,725,449 239,306 (919) 238,387 - 238,387 25,567 - 455,198 - - 455,198 5,810 - 98,865 4,854 109,529 59,476 59,476 59,476 59,476 84,192 23,574 V016 BUTLER COUNTY FISCAL CT 0.073042% N/A 84,119 9,214 93,333 1,468,394 1,868,450 1,135,485 1,126,334 1,913,052 167,974 (645) 167,329 - 167,329 17,946 - 319,513 - - 319,513 4,078 - 69,396 3,406 76,880 41,748 41,748 41,748 41,748 59,096 16,547 V017 CALDWELL CO FISCAL COURT 0.061341% N/A 70,643 7,738 78,381 1,233,164 1,569,133 953,585 945,900 1,606,590 141,065 (542) 140,523 - 140,523 15,071 - 268,329 - - 268,329 3,425 - 58,279 2,861 64,565 35,059 35,059 35,059 35,059 49,629 13,896 V018 CALLOWAY CO FISCAL COURT 0.157931% N/A 181,879 19,922 201,801 3,174,953 4,039,952 2,455,138 2,435,353 4,136,391 363,193 (1,395) 361,798 - 361,798 38,803 - 690,850 - - 690,850 8,818 - 150,047 7,367 166,232 90,266 90,266 90,266 90,266 127,778 35,777 V019 CAMPBELL CO FISCAL CT 0.331522% N/A 381,794 41,818 423,612 6,664,726 8,480,495 5,153,722 5,112,188 8,682,935 762,399 (2,929) 759,470 - 759,470 81,455 - 1,450,202 - - 1,450,202 18,511 - 314,971 15,464 348,946 189,482 189,482 189,482 189,482 268,225 75,103 V020 CARLISLE CO FISCAL COURT 0.043068% N/A 49,599 5,433 55,032 865,814 1,101,700 669,520 664,124 1,127,999 99,043 (380) 98,663 - 98,663 10,582 - 188,396 - - 188,396 2,405 - 40,918 2,009 45,332 24,616 24,616 24,616 24,616 34,846 9,756 V021 CARROLL CO FISCAL CT 0.097222% N/A 111,965 12,264 124,229 1,954,495 2,486,986 1,511,378 1,499,198 2,546,354 223,581 (859) 222,722 - 222,722 23,887 - 425,286 - - 425,286 5,429 - 92,368 4,534 102,331 55,567 55,567 55,567 55,567 78,659 22,025 V022 CARTER CO FISCAL CT 0.124944% N/A 143,891 15,761 159,652 2,511,802 3,196,128 1,942,334 1,926,681 3,272,424 287,333 (1,104) 286,229 - 286,229 30,699 - 546,552 - - 546,552 6,976 - 118,706 5,828 131,510 71,412 71,412 71,412 71,412 101,088 28,305 V023 CASEY CO FISCAL COURT 0.090952% N/A 104,744 11,473 116,217 1,828,446 2,326,597 1,413,907 1,402,512 2,382,135 209,162 (803) 208,359 - 208,359 22,347 - 397,858 - - 397,858 5,078 - 86,411 4,242 95,731 51,984 51,984 51,984 51,984 73,587 20,604 V024 CHRISTIAN CO FISCAL COURT 0.137237% N/A 158,047 17,311 175,358 2,758,933 3,510,589 2,133,437 2,116,244 3,594,392 315,603 (1,213) 314,390 - 314,390 33,719 - 600,326 - - 600,326 7,663 - 130,386 6,402 144,451 78,437 78,437 78,437 78,437 111,034 31,089 V025 CLARK COUNTY FISCAL COURT 0.109613% N/A 126,235 13,827 140,062 2,203,596 2,803,954 1,704,004 1,690,272 2,870,888 252,076 (968) 251,108 - 251,108 26,932 - 479,489 - - 479,489 6,120 - 104,141 5,113 115,374 62,650 62,650 62,650 62,650 88,685 24,832 V026 CLAY COUNTY FISCAL CT 0.150306% N/A 173,098 18,960 192,058 3,021,665 3,844,901 2,336,603 2,317,772 3,936,683 345,658 (1,328) 344,330 - 344,330 36,930 - 657,495 - - 657,495 8,393 - 142,802 7,011 158,206 85,908 85,908 85,908 85,908 121,608 34,050 V027 CLINTON CO FISCAL COURT 0.079779% N/A 91,877 10,063 101,940 1,603,831 2,040,786 1,240,216 1,230,221 2,089,502 183,467 (705) 182,762 - 182,762 19,602 - 348,983 - - 348,983 4,455 - 75,796 3,721 83,972 45,598 45,598 45,598 45,598 64,547 18,073 V028 CRITTENDEN CO FIS CT 0.072861% N/A 83,910 9,191 93,101 1,464,755 1,863,820 1,132,671 1,123,543 1,908,312 167,558 (644) 166,914 - 166,914 17,902 - 318,722 - - 318,722 4,068 - 69,224 3,399 76,691 41,644 41,644 41,644 41,644 58,949 16,506 V030 DAVIESS CO FISCAL COURT 0.242815% N/A 279,635 30,629 310,264 4,881,412 6,211,326 3,774,714 3,744,294 6,359,598 558,400 (2,145) 556,255 - 556,255 59,659 - 1,062,164 - - 1,062,164 13,558 - 230,693 11,326 255,577 138,781 138,781 138,781 138,782 196,455 55,007 V031 EDMONSON CO FISCAL CRT 0.056741% N/A 65,345 7,157 72,502 1,140,688 1,451,462 882,075 874,967 1,486,111 130,487 (501) 129,986 - 129,986 13,941 - 248,207 - - 248,207 3,168 - 53,908 2,647 59,723 32,431 32,431 32,431 32,431 45,908 12,854 V032 ELLIOTT CO FISCAL CT 0.033941% N/A 39,088 4,281 43,369 682,330 868,227 527,635 523,382 888,953 78,054 (300) 77,754 - 77,754 8,339 - 148,471 - - 148,471 1,895 - 32,247 1,583 35,725 19,399 19,399 19,399 19,399 27,461 7,689 V033 ESTILL CO FISCAL COURT 0.079833% N/A 91,939 10,070 102,009 1,604,916 2,042,167 1,241,055 1,231,053 2,090,916 183,591 (705) 182,886 - 182,886 19,615 - 349,220 - - 349,220 4,458 - 75,847 3,724 84,029 45,629 45,629 45,629 45,629 64,591 18,086 V035 FLEMING CO FISCAL COURT 0.044846% N/A 51,646 5,657 57,303 901,558 1,147,183 697,160 691,541 1,174,567 103,132 (396) 102,736 - 102,736 11,019 - 196,173 - - 196,173 2,504 - 42,607 2,092 47,203 25,632 25,632 25,632 25,632 36,284 10,159 V036 FLOYD CO FISCAL COURT 0.152127% N/A 175,195 19,189 194,384 3,058,273 3,891,483 2,364,912 2,345,853 3,984,377 349,845 (1,344) 348,501 - 348,501 37,377 - 665,461 - - 665,461 8,494 - 144,532 7,096 160,122 86,948 86,948 86,948 86,948 123,082 34,463 V037 FRANKLIN CO FISCAL COURT 0.177857% N/A 204,827 22,435 227,262 3,575,534 4,549,669 2,764,901 2,742,619 4,658,275 409,017 (1,571) 407,446 - 407,446 43,699 - 778,014 - - 778,014 9,931 - 168,978 8,296 187,205 101,655 101,655 101,655 101,655 143,899 40,292 V038 FULTON COUNTY FIS CT 0.114964% N/A 132,397 14,502 146,899 2,311,170 2,940,835 1,787,189 1,772,786 3,011,037 264,382 (1,016) 263,366 - 263,366 28,247 - 502,896 - - 502,896 6,419 - 109,225 5,363 121,007 65,708 65,708 65,708 65,708 93,014 26,044 V039 GALLATIN CO FISCAL COURT 0.078826% N/A 90,779 9,943 100,722 1,584,672 2,016,408 1,225,401 1,215,525 2,064,542 181,276 (696) 180,580 - 180,580 19,367 - 344,815 - - 344,815 4,401 - 74,891 3,677 82,969 45,054 45,054 45,054 45,054 63,776 17,857 V040 GARRARD CO FISCAL COURT 0.075455% N/A 86,897 9,518 96,415 1,516,904 1,930,176 1,172,996 1,163,543 1,976,251 173,523 (667) 172,856 - 172,856 18,539 - 330,069 - - 330,069 4,213 - 71,688 3,519 79,420 43,126 43,126 43,126 43,126 61,048 17,093 V041 GRANT COUNTY FISCAL COURT 0.094998% N/A 109,404 11,983 121,387 1,909,785 2,430,095 1,476,805 1,464,903 2,488,105 218,466 (839) 217,627 - 217,627 23,341 - 415,557 - - 415,557 5,304 - 90,255 4,431 99,990 54,297 54,297 54,297 54,297 76,860 21,521 V042 GRAVES COUNTY FISCAL CT 0.160666% N/A 185,030 20,267 205,297 3,229,936 4,109,915 2,497,656 2,477,527 4,208,023 369,483 (1,419) 368,064 - 368,064 39,475 - 702,814 - - 702,814 8,971 - 152,645 7,494 169,110 91,829 91,829 91,829 91,829 129,991 36,398 V043 GRAYSON CO FISCAL COURT 0.150648% N/A 173,492 19,003 192,495 3,028,540 3,853,649 2,341,920 2,323,046 3,945,641 346,444 (1,331) 345,113 - 345,113 37,014 - 658,991 - - 658,991 8,412 - 143,127 7,027 158,566 86,103 86,103 86,103 86,103 121,885 34,127 V044 GREEN COUNTY FISCAL COURT 0.029896% N/A 34,430 3,771 38,201 601,012 764,754 464,752 461,007 783,010 68,752 (264) 68,488 - 68,488 7,345 - 130,776 - - 130,776 1,669 - 28,404 1,394 31,467 17,087 17,087 17,087 17,087 24,188 6,773 V045 GREENUP CO FISCAL CT 0.165653% N/A 190,772 20,896 211,668 3,330,192 4,237,485 2,575,182 2,554,429 4,338,639 380,951 (1,463) 379,488 - 379,488 40,701 - 724,629 - - 724,629 9,249 - 157,383 7,727 174,359 94,680 94,680 94,680 94,680 134,026 37,527 V046 HANCOCK CO FISCAL COURT 0.094871% N/A 109,258 11,967 121,225 1,907,232 2,426,846 1,474,830 1,462,945 2,484,778 218,174 (838) 217,336 - 217,336 23,310 - 415,002 - - 415,002 5,297 - 90,135 4,425 99,857 54,224 54,224 54,224 54,224 76,758 21,492 V047 HARDIN CO FISCAL COURT 0.136734% N/A 157,468 17,248 174,716 2,748,821 3,497,722 2,125,617 2,108,487 3,581,217 314,446 (1,208) 313,238 - 313,238 33,595 - 598,126 - - 598,126 7,635 - 129,908 6,378 143,921 78,151 78,151 78,151 78,151 110,627 30,976 V048 HARLAN CO FIS CT 0.155366% N/A 178,926 19,598 198,524 3,123,388 3,974,338 2,415,264 2,395,799 4,069,211 357,294 (1,373) 355,921 - 355,921 38,173 - 679,630 - - 679,630 8,675 - 147,610 7,247 163,532 88,799 88,799 88,799 88,799 125,702 35,197 V049 HARRISON CO FISCAL COURT 0.054713% N/A 63,009 6,902 69,911 1,099,918 1,399,585 850,549 843,694 1,432,995 125,823 (483) 125,340 - 125,340 13,443 - 239,335 - - 239,335 3,055 - 51,982 2,552 57,589 31,272 31,272 31,272 31,272 44,267 12,395 V050 HART COUNTY FISCAL COURT 0.094057% N/A 108,320 11,864 120,184 1,890,867 2,406,024 1,462,176 1,450,393 2,463,459 216,302 (831) 215,471 - 215,471 23,110 - 411,441 - - 411,441 5,252 - 89,361 4,388 99,001 53,758 53,758 53,758 53,758 76,099 21,307 V051 HENDERSON CO FISCAL COURT 0.285896% N/A 329,249 36,063 365,312 5,747,488 7,313,359 4,444,436 4,408,619 7,487,938 657,473 (2,526) 654,947 - 654,947 70,244 - 1,250,617 - - 1,250,617 15,963 - 271,623 13,336 300,922 163,404 163,404 163,404 163,404 231,310 64,767 V052 HENRY CO FISCAL COURT 0.061751% N/A 71,115 7,789 78,904 1,241,406 1,579,621 959,959 952,223 1,617,328 142,008 (546) 141,462 - 141,462 15,172 - 270,122 - - 270,122 3,448 - 58,668 2,881 64,997 35,293 35,293 35,293 35,293 49,960 13,989 V053 HICKMAN CO FISCAL COURT 0.046627% N/A 53,698 5,882 59,580 937,362 1,192,741 724,847 719,005 1,221,214 107,228 (412) 106,816 - 106,816 11,456 - 203,964 - - 203,964 2,603 - 44,299 2,175 49,077 26,650 26,650 26,650 26,650 37,724 10,563 V054 HOPKINS CO FISCAL COURT 0.180711% N/A 208,114 22,795 230,909 3,632,909 4,622,676 2,809,268 2,786,628 4,733,025 415,580 (1,596) 413,984 - 413,984 44,400 - 790,498 - - 790,498 10,090 - 171,689 8,429 190,208 103,286 103,286 103,286 103,286 146,209 40,938 V055 JACKSON CO FISCAL COURT 0.092661% N/A 106,712 11,688 118,400 1,862,803 2,370,314 1,440,475 1,428,866 2,426,896 213,092 (819) 212,273 - 212,273 22,767 - 405,334 - - 405,334 5,174 - 88,035 4,322 97,531 52,960 52,960 52,960 52,960 74,969 20,992 V057 JESSAMINE CO FISCAL COURT 0.219040% N/A 252,255 27,630 279,885 4,403,453 5,603,150 3,405,117 3,377,675 5,736,904 503,725 (1,935) 501,790 - 501,790 53,818 - 958,164 - - 958,164 12,230 - 208,105 10,217 230,552 125,193 125,193 125,193 125,193 177,219 49,621 V060 KNOTT CO FISCAL CT 0.071956% N/A 82,867 9,077 91,944 1,446,562 1,840,670 1,118,602 1,109,587 1,884,609 165,477 (636) 164,841 - 164,841 17,680 - 314,763 - - 314,763 4,018 - 68,364 3,356 75,738 41,126 41,126 41,126 41,126 58,217 16,301 V061 KNOX CO FISCAL CT 0.111473% N/A 128,376 14,061 142,437 2,240,989 2,851,534 1,732,919 1,718,954 2,919,603 256,354 (985) 255,369 - 255,369 27,389 - 487,625 - - 487,625 6,224 - 105,908 5,200 117,332 63,712 63,712 63,712 63,712 90,189 25,253 V062 LARUE CO FISCAL COURT 0.078203% N/A 90,062 9,865 99,927 1,572,148 2,000,471 1,215,716 1,205,918 2,048,225 179,843 (691) 179,152 - 179,152 19,214 - 342,089 - - 342,089 4,367 - 74,299 3,647 82,313 44,697 44,697 44,697 44,697 63,272 17,717 V063 LAUREL COUNTY FISCAL COUR 0.224109% N/A 258,092 28,269 286,361 4,505,357 5,732,818 3,483,918 3,455,841 5,869,667 515,382 (1,980) 513,402 - 513,402 55,063 - 980,337 - - 980,337 12,513 - 212,921 10,454 235,888 128,090 128,090 128,090 128,090 181,320 50,770 V064 LAWRENCE CO FISCAL CT 0.088277% N/A 101,663 11,135 112,798 1,774,670 2,258,169 1,372,322 1,361,263 2,312,074 203,010 (780) 202,230 - 202,230 21,690 - 386,157 - - 386,157 4,929 - 83,870 4,118 92,917 50,455 50,455 50,455 50,455 71,422 19,999 V065 LEE COUNTY FISCAL COURT 0.047362% N/A 54,544 5,974 60,518 952,138 1,211,543 736,273 730,339 1,240,464 108,918 (418) 108,500 - 108,500 11,637 - 207,179 - - 207,179 2,645 - 44,998 2,209 49,852 27,070 27,070 27,070 27,070 38,320 10,730 V066 LESLIE CO FISCAL COURT 0.116377% N/A 134,024 14,680 148,704 2,339,576 2,976,980 1,809,155 1,794,575 3,048,045 267,631 (1,028) 266,603 - 266,603 28,594 - 509,077 - - 509,077 6,498 - 110,567 5,429 122,494 66,516 66,516 66,516 66,516 94,157 26,364 V067 LETCHER CO FISCAL COURT 0.102407% N/A 117,936 12,918 130,854 2,058,731 2,619,621 1,591,982 1,579,153 2,682,155 235,505 (905) 234,600 - 234,600 25,161 - 447,967 - - 447,967 5,718 - 97,295 4,777 107,790 58,531 58,531 58,531 58,531 82,854 23,200 V068 LEWIS COUNTY FISCAL COURT 0.073075% N/A 84,156 9,218 93,374 1,469,057 1,869,294 1,135,998 1,126,843 1,913,917 168,050 (645) 167,405 - 167,405 17,954 - 319,658 - - 319,658 4,080 - 69,427 3,408 76,915 41,767 41,767 41,767 41,767 59,123 16,554 V069 LINCOLN CO FISCAL COURT 0.081327% N/A 93,660 10,259 103,919 1,634,951 2,080,384 1,264,280 1,254,091 2,130,046 187,027 (718) 186,309 - 186,309 19,982 - 355,755 - - 355,755 4,541 - 77,267 3,793 85,601 46,483 46,483 46,483 46,483 65,800 18,424 V070 LIVINGSTON CO FISCAL CT 0.084180% N/A 96,945 10,619 107,564 1,692,306 2,153,365 1,308,632 1,298,086 2,204,769 193,588 (744) 192,844 - 192,844 20,683 - 368,235 - - 368,235 4,700 - 79,977 3,926 88,603 48,113 48,113 48,113 48,113 68,107 19,070 V071 LOGAN COUNTY FISCAL COURT 0.128066% N/A 147,486 16,154 163,640 2,574,565 3,275,991 1,990,868 1,974,824 3,354,193 294,513 (1,131) 293,382 - 293,382 31,466 - 560,209 - - 560,209 7,151 - 121,673 5,974 134,798 73,197 73,197 73,197 73,197 103,615 29,012 V072 LYON COUNTY FISCAL COURT 0.037510% N/A 43,198 4,732 47,930 754,079 959,524 583,117 578,418 982,429 86,261 (331) 85,930 - 85,930 9,216 - 164,083 - - 164,083 2,094 - 35,637 1,749 39,480 21,439 21,439 21,439 21,439 30,349 8,497 V073 MCCRACKEN CO FISCAL COURT 0.147342% N/A 169,685 18,586 188,271 2,962,078 3,769,080 2,290,526 2,272,066 3,859,053 338,841 (1,302) 337,539 - 337,539 36,202 - 644,530 - - 644,530 8,227 - 139,986 6,873 155,086 84,213 84,213 84,213 84,213 119,210 33,379 V074 MCCREARY CO FISCAL CT 0.082529% N/A 95,044 10,410 105,454 1,659,115 2,111,132 1,282,966 1,272,627 2,161,527 189,791 (729) 189,062 - 189,062 20,277 - 361,013 - - 361,013 4,608 - 78,409 3,850 86,867 47,170 47,170 47,170 47,170 66,772 18,696 V075 MCLEAN COUNTY FISCAL CT 0.082524% N/A 95,038 10,410 105,448 1,659,015 2,111,004 1,282,888 1,272,550 2,161,397 189,780 (729) 189,051 - 189,051 20,276 - 360,991 - - 360,991 4,608 - 78,404 3,849 86,861 47,167 47,167 47,167 47,167 66,768 18,695 V076 MADISON CO FISCAL COURT 0.212489% N/A 244,710 26,804 271,514 4,271,756 5,435,572 3,303,277 3,276,656 5,565,326 488,660 (1,877) 486,783 - 486,783 52,208 - 929,507 - - 929,507 11,865 - 201,881 9,912 223,658 121,449 121,449 121,449 121,449 171,919 48,137 V077 MAGOFFIN CO FISCAL COURT 0.062132% N/A 71,554 7,837 79,391 1,249,066 1,589,367 965,882 958,098 1,627,307 142,885 (549) 142,336 - 142,336 15,266 - 271,789 - - 271,789 3,469 - 59,030 2,898 65,397 35,512 35,512 35,512 35,512 50,269 14,075 V078 MARION CO FISCAL COURT 0.164084% N/A 188,965 20,698 209,663 3,298,650 4,197,349 2,550,791 2,530,234 4,297,545 377,343 (1,450) 375,893 - 375,893 40,315 - 717,765 - - 717,765 9,162 - 155,892 7,654 172,708 93,782 93,782 93,782 93,782 132,755 37,171 V079 MARSHALL CO FISCAL COURT 0.179318% N/A 206,510 22,619 229,129 3,604,905 4,587,042 2,787,613 2,765,148 4,696,540 412,376 (1,584) 410,792 - 410,792 44,058 - 784,405 - - 784,405 10,012 - 170,366 8,364 188,742 102,490 102,490 102,490 102,490 145,081 40,622 V080 MARTIN CO FISCAL COURT 0.066196% N/A 76,234 8,350 84,584 1,330,766 1,693,326 1,029,059 1,020,766 1,733,748 152,230 (585) 151,645 - 151,645 16,264 - 289,566 - - 289,566 3,696 - 62,891 3,088 69,675 37,834 37,834 37,834 37,834 53,557 14,996 V081 MASON CO FIS CT 0.123182% N/A 141,861 15,538 157,399 2,476,380 3,151,056 1,914,943 1,899,511 3,226,275 283,281 (1,088) 282,193 - 282,193 30,266 - 538,845 - - 538,845 6,878 - 117,032 5,746 129,656 70,405 70,405 70,405 70,405 99,663 27,905 V082 MEADE COUNTY FISCAL COURT 0.198937% N/A 229,103 25,094 254,197 3,999,314 5,088,906 3,092,603 3,067,680 5,210,384 457,494 (1,758) 455,736 - 455,736 48,879 - 870,226 - - 870,226 11,108 - 189,005 9,280 209,393 113,702 113,702 113,702 113,702 160,954 45,067 V083 MENIFEE CO FISCAL COURT 0.031754% N/A 36,569 4,005 40,574 638,364 812,283 493,636 489,658 831,673 73,024 (281) 72,743 - 72,743 7,802 - 138,904 - - 138,904 1,773 - 30,169 1,482 33,424 18,149 18,149 18,149 18,149 25,691 7,193 V084 MERCER COUNTY FISCAL COUR 0.073869% N/A 85,070 9,318 94,388 1,485,020 1,889,605 1,148,341 1,139,086 1,934,712 169,876 (653) 169,223 - 169,223 18,150 - 323,131 - - 323,131 4,125 - 70,181 3,446 77,752 42,220 42,220 42,220 42,220 59,765 16,734

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

V085 METCALFE CO FISCAL COURT 0.046676% N/A 53,754 5,888 59,642 938,347 1,193,995 725,608 719,761 1,222,497 107,340 (412) 106,928 - 106,928 11,468 - 204,178 - - 204,178 2,606 - 44,346 2,177 49,129 26,678 26,678 26,678 26,678 37,765 10,574 V086 MONROE CO FISCAL COURT 0.037625% N/A 43,331 4,746 48,077 756,391 962,466 584,905 580,191 985,441 86,526 (332) 86,194 - 86,194 9,244 - 164,586 - - 164,586 2,101 - 35,747 1,755 39,603 21,505 21,505 21,505 21,505 30,442 8,524 V087 MONTGOMERY CO FISCAL CT 0.133492% N/A 153,735 16,839 170,574 2,683,646 3,414,791 2,075,219 2,058,494 3,496,306 306,991 (1,179) 305,812 - 305,812 32,799 - 583,944 - - 583,944 7,454 - 126,828 6,226 140,508 76,298 76,298 76,298 76,298 108,005 30,241 V088 MORGAN CO FISCAL CT 0.042556% N/A 49,009 5,368 54,377 855,521 1,088,603 661,560 656,229 1,114,590 97,866 (376) 97,490 - 97,490 10,456 - 186,156 - - 186,156 2,376 - 40,431 1,985 44,792 24,323 24,323 24,323 24,323 34,431 9,641 V089 MUHLENBERG CO FISCAL CT 0.193017% N/A 222,286 24,347 246,633 3,880,302 4,937,469 3,000,573 2,976,391 5,055,333 443,880 (1,705) 442,175 - 442,175 47,424 - 844,329 - - 844,329 10,777 - 183,381 9,004 203,162 110,319 110,319 110,319 110,319 156,165 43,727 V090 NELSON CO FISCAL CT 0.220209% N/A 253,602 27,777 281,379 4,426,954 5,633,054 3,423,290 3,395,702 5,767,522 506,413 (1,945) 504,468 - 504,468 54,105 - 963,277 - - 963,277 12,296 - 209,215 10,272 231,783 125,861 125,861 125,861 125,861 178,165 49,886 V091 NICHOLAS CO FISCAL COURT 0.045762% N/A 52,702 5,772 58,474 919,973 1,170,614 711,400 705,666 1,198,558 105,239 (404) 104,835 - 104,835 11,244 - 200,180 - - 200,180 2,555 - 43,477 2,135 48,167 26,156 26,156 26,156 26,156 37,025 10,367 V092 OHIO COUNTY FISCAL CRT 0.106536% N/A 122,691 13,439 136,130 2,141,738 2,725,243 1,656,170 1,642,823 2,790,298 245,000 (941) 244,059 - 244,059 26,176 - 466,029 - - 466,029 5,949 - 101,217 4,969 112,135 60,891 60,891 60,891 60,891 86,195 24,134 V093 OLDHAM CO FISCAL COURT 0.158533% N/A 182,573 19,997 202,570 3,187,056 4,055,352 2,464,497 2,444,636 4,152,158 364,577 (1,401) 363,176 - 363,176 38,951 - 693,483 - - 693,483 8,852 - 150,619 7,395 166,866 90,609 90,609 90,609 90,609 128,264 35,914 V094 OWEN COUNTY FISCAL COURT 0.062762% N/A 72,279 7,917 80,196 1,261,731 1,605,483 975,675 967,813 1,643,807 144,333 (555) 143,778 - 143,778 15,421 - 274,545 - - 274,545 3,504 - 59,629 2,928 66,061 35,871 35,871 35,871 35,871 50,778 14,218 V095 OWSLEY CO FISCAL COURT 0.032845% N/A 37,826 4,143 41,969 660,297 840,191 510,597 506,482 860,248 75,533 (290) 75,243 - 75,243 8,070 - 143,676 - - 143,676 1,834 - 31,205 1,532 34,571 18,773 18,773 18,773 18,773 26,574 7,441 V096 PENDLETON CO FISCAL COURT 0.061696% N/A 71,052 7,782 78,834 1,240,301 1,578,214 959,104 951,374 1,615,888 141,882 (545) 141,337 - 141,337 15,159 - 269,882 - - 269,882 3,445 - 58,616 2,878 64,939 35,263 35,263 35,263 35,263 49,916 13,976 V097 PERRY COUNTY FISCAL COURT 0.139405% N/A 160,545 17,585 178,130 2,802,517 3,566,048 2,167,140 2,149,675 3,651,174 320,589 (1,231) 319,358 - 319,358 34,252 - 609,810 - - 609,810 7,784 - 132,445 6,502 146,731 79,678 79,678 79,678 79,678 112,789 31,581 V098 PIKE COUNTY FISCAL COURT 0.283839% N/A 326,880 35,804 362,684 5,706,135 7,260,740 4,412,459 4,376,899 7,434,063 652,743 (2,508) 650,235 - 650,235 69,739 - 1,241,619 - - 1,241,619 15,849 - 269,669 13,240 298,758 162,228 162,228 162,228 162,228 229,645 64,301 V099 POWELL CO FISCAL CT 0.113537% N/A 130,754 14,322 145,076 2,282,482 2,904,332 1,765,005 1,750,781 2,973,662 261,100 (1,003) 260,097 - 260,097 27,896 - 496,654 - - 496,654 6,339 - 107,869 5,296 119,504 64,892 64,892 64,892 64,892 91,860 25,721 V100 PULASKI CO FISCAL CT 0.230616% N/A 265,586 29,090 294,676 4,636,170 5,899,270 3,585,073 3,556,181 6,040,093 530,346 (2,037) 528,309 - 528,309 56,662 - 1,008,801 - - 1,008,801 12,877 - 219,103 10,757 242,737 131,809 131,809 131,809 131,809 186,585 52,244 V101 ROBERTSON CO FISCAL CT 0.018835% N/A 21,691 2,376 24,067 378,648 481,808 292,802 290,442 493,310 43,315 (166) 43,149 - 43,149 4,628 - 82,391 - - 82,391 1,052 - 17,895 879 19,826 10,766 10,766 10,766 10,766 15,239 4,266 V102 ROCKCASTLE CO FISCAL CT 0.097575% N/A 112,371 12,308 124,679 1,961,591 2,496,016 1,516,866 1,504,641 2,555,599 224,393 (862) 223,531 - 223,531 23,974 - 426,830 - - 426,830 5,448 - 92,704 4,552 102,704 55,769 55,769 55,769 55,769 78,945 22,105 V103 ROWAN CO FISCAL COURT 0.106512% N/A 122,664 13,436 136,100 2,141,256 2,724,629 1,655,797 1,642,453 2,789,669 244,945 (941) 244,004 - 244,004 26,170 - 465,924 - - 465,924 5,947 - 101,195 4,968 112,110 60,877 60,877 60,877 60,877 86,176 24,130 V104 RUSSELL CO FISCAL COURT 0.091401% N/A 105,262 11,529 116,791 1,837,473 2,338,082 1,420,887 1,409,436 2,393,895 210,194 (807) 209,387 - 209,387 22,457 - 399,822 - - 399,822 5,103 - 86,838 4,263 96,204 52,241 52,241 52,241 52,241 73,950 20,706 V105 SCOTT CO FISCAL CT 0.123102% N/A 141,770 15,528 157,298 2,474,771 3,149,009 1,913,699 1,898,277 3,224,180 283,097 (1,087) 282,010 - 282,010 30,246 - 538,495 - - 538,495 6,874 - 116,956 5,742 129,572 70,360 70,360 70,360 70,360 99,599 27,888 V106 SHELBY CO FISCAL COURT 0.116904% N/A 134,631 14,746 149,377 2,350,170 2,990,461 1,817,347 1,802,702 3,061,847 268,843 (1,033) 267,810 - 267,810 28,723 - 511,382 - - 511,382 6,527 - 111,068 5,454 123,049 66,816 66,816 66,816 66,816 94,583 26,484 V107 SIMPSON CO FISCAL COURT 0.106351% N/A 122,478 13,415 135,893 2,138,019 2,720,510 1,653,294 1,639,971 2,785,452 244,575 (940) 243,635 - 243,635 26,130 - 465,219 - - 465,219 5,938 - 101,042 4,961 111,941 60,785 60,785 60,785 60,785 86,045 24,093 V108 SPENCER CO TREASURER 0.048811% N/A 56,212 6,157 62,369 981,268 1,248,609 758,798 752,683 1,278,415 112,250 (431) 111,819 - 111,819 11,993 - 213,518 - - 213,518 2,725 - 46,374 2,277 51,376 27,898 27,898 27,898 27,898 39,492 11,057 V109 TAYLOR COUNTY FISCAL COUR 0.098924% N/A 113,925 12,478 126,403 1,988,711 2,530,524 1,537,837 1,525,444 2,590,931 227,495 (874) 226,621 - 226,621 24,306 - 432,731 - - 432,731 5,524 - 93,985 4,615 104,124 56,540 56,540 56,540 56,540 80,036 22,410 V110 TODD COUNTY FISCAL COURT 0.070221% N/A 80,869 8,858 89,727 1,411,682 1,796,287 1,091,630 1,082,833 1,839,167 161,487 (620) 160,867 - 160,867 17,253 - 307,173 - - 307,173 3,921 - 66,715 3,275 73,911 40,135 40,135 40,135 40,135 56,814 15,908 V111 TRIGG COUNTY FISCAL COURT 0.080250% N/A 92,419 10,123 102,542 1,613,299 2,052,834 1,247,538 1,237,484 2,101,838 184,550 (709) 183,841 - 183,841 19,717 - 351,044 - - 351,044 4,481 - 76,244 3,743 84,468 45,867 45,867 45,867 45,867 64,928 18,179 V112 TRIMBLE CO FISCAL COURT 0.046071% N/A 53,057 5,811 58,868 926,185 1,178,519 716,203 710,431 1,206,651 105,949 (407) 105,542 - 105,542 11,320 - 201,532 - - 201,532 2,572 - 43,771 2,149 48,492 26,332 26,332 26,332 26,332 37,275 10,437 V113 UNION COUNTY FISCAL COURT 0.094880% N/A 109,268 11,968 121,236 1,907,413 2,427,077 1,474,970 1,463,084 2,485,014 218,195 (838) 217,357 - 217,357 23,312 - 415,041 - - 415,041 5,298 - 90,143 4,426 99,867 54,229 54,229 54,229 54,229 76,765 21,494 V114 WARREN COUNTY FISCAL COUR 0.311565% N/A 358,810 39,301 398,111 6,263,522 7,969,985 4,843,477 4,804,444 8,160,238 716,504 (2,753) 713,751 - 713,751 76,551 - 1,362,903 - - 1,362,903 17,397 - 296,011 14,533 327,941 178,075 178,075 178,075 178,075 252,078 70,582 V115 WASHINGTON CO FIS COURT 0.061019% N/A 70,272 7,697 77,969 1,226,691 1,560,896 948,579 940,935 1,598,156 140,325 (539) 139,786 - 139,786 14,992 - 266,920 - - 266,920 3,407 - 57,973 2,846 64,226 34,876 34,876 34,876 34,876 49,369 13,823 V116 WAYNE COUNTY FISCAL COURT 0.142624% N/A 164,251 17,991 182,242 2,867,230 3,648,392 2,217,181 2,199,313 3,735,483 327,991 (1,260) 326,731 - 326,731 35,043 - 623,891 - - 623,891 7,964 - 135,504 6,653 150,121 81,517 81,517 81,517 81,517 115,393 32,310 V117 WEBSTER CO FISCAL COURT 0.131749% N/A 151,727 16,619 168,346 2,648,606 3,370,204 2,048,122 2,031,617 3,450,655 302,982 (1,164) 301,818 - 301,818 32,371 - 576,320 - - 576,320 7,356 - 125,172 6,146 138,674 75,301 75,301 75,301 75,301 106,594 29,846 V119 CITY OF HIGHLAND HEIGHTS 0.010205% N/A 11,753 1,287 13,040 205,155 261,049 158,643 157,365 267,280 23,468 (90) 23,378 - 23,378 2,507 - 44,641 - - 44,641 570 - 9,696 476 10,742 5,833 5,833 5,833 5,833 8,257 2,312 V120 WOODFORD CO FISCAL COURT 0.124041% N/A 142,850 15,647 158,497 2,493,648 3,173,029 1,928,297 1,912,757 3,248,773 285,256 (1,096) 284,160 - 284,160 30,477 - 542,602 - - 542,602 6,926 - 117,848 5,786 130,560 70,896 70,896 70,896 70,896 100,358 28,100 V122 FAMILY HEALTH CENTER 0.677078% N/A 779,749 85,407 865,156 13,611,584 17,319,986 10,525,611 10,440,785 17,733,435 1,557,072 (5,982) 1,551,090 - 1,551,090 166,357 - 2,961,795 - - 2,961,795 37,806 - 643,276 31,583 712,665 386,985 386,985 386,985 386,985 547,804 153,385 V125 LOUISVILLE MEM COMM 0.006365% N/A 7,330 803 8,133 127,958 162,820 98,948 98,151 166,707 14,638 (56) 14,582 - 14,582 1,564 - 27,843 - - 27,843 355 - 6,047 297 6,699 3,638 3,638 3,638 3,638 5,150 1,442 V126 LOU & JEFF CO RIVERPORT 0.012422% N/A 14,306 1,567 15,873 249,725 317,761 193,108 191,552 325,346 28,567 (110) 28,457 - 28,457 3,052 - 54,339 - - 54,339 694 - 11,802 579 13,075 7,100 7,100 7,100 7,100 10,050 2,814 V127 LOU LABOR MANAGER COM 0.002541% N/A 2,926 321 3,247 51,083 65,000 39,501 39,183 66,552 5,844 (22) 5,822 - 5,822 624 - 11,115 - - 11,115 142 - 2,414 118 2,674 1,453 1,453 1,453 1,453 2,056 576 V129 T A R C 1.308903% N/A 1,507,385 165,106 1,672,491 26,313,427 33,482,377 20,347,734 20,183,753 34,281,644 3,010,075 (11,563) 2,998,512 - 2,998,512 321,596 - 5,725,636 - - 5,725,636 73,084 - 1,243,559 61,054 1,377,697 748,106 748,106 748,106 748,106 1,058,996 296,519 V130 ANCHORAGE BD OF EDUCATION 0.033741% N/A 38,857 4,256 43,113 678,310 863,111 524,525 520,298 883,715 77,594 (298) 77,296 - 77,296 8,290 - 147,596 - - 147,596 1,884 - 32,057 1,574 35,515 19,285 19,285 19,285 19,285 27,299 7,644 V136 MOUNTAIN ARTS CENTER 0.005231% N/A 6,024 660 6,684 105,161 133,812 81,319 80,664 137,006 12,030 (46) 11,984 - 11,984 1,285 - 22,882 - - 22,882 292 - 4,970 244 5,506 2,990 2,990 2,990 2,990 4,232 1,185 V137 FRANKLIN CO CONS DIST 0.002439% N/A 2,809 308 3,117 49,032 62,391 37,916 37,610 63,880 5,609 (21) 5,588 - 5,588 599 - 10,669 - - 10,669 136 - 2,317 113 2,566 1,395 1,395 1,395 1,395 1,974 553 V145 CITY OF WURTLAND 0.003108% N/A 3,579 392 3,971 62,481 79,504 48,316 47,926 81,402 7,147 (28) 7,119 - 7,119 764 - 13,596 - - 13,596 174 - 2,953 145 3,272 1,776 1,776 1,776 1,776 2,514 704 V147 HARDIN CO WATER DIST #2 0.129145% N/A 148,729 16,290 165,019 2,596,256 3,303,592 2,007,642 1,991,462 3,382,453 296,994 (1,141) 295,853 - 295,853 31,731 - 564,929 - - 564,929 7,211 - 122,698 6,024 135,933 73,813 73,813 73,813 73,813 104,487 29,257 V151 HOUSING AUTH OF HENDERSON 0.046347% N/A 53,375 5,846 59,221 931,733 1,185,579 720,494 714,687 1,213,880 106,584 (410) 106,174 - 106,174 11,387 - 202,739 - - 202,739 2,588 - 44,033 2,163 48,784 26,489 26,489 26,489 26,489 37,497 10,499 V156 JEFF CO BD OF ED 7.748699% N/A 8,923,707 977,427 9,901,134 155,775,355 198,215,502 120,458,482 119,487,714 202,947,154 17,819,631 (68,455) 17,751,176 - 17,751,176 1,903,846 - 33,895,735 - - 33,895,735 432,659 - 7,361,860 361,445 8,155,964 4,428,784 4,428,784 4,428,784 4,428,784 6,269,249 1,755,389 V158 BIG SANDY AREA COMM PRO 0.083423% N/A 96,073 10,523 106,596 1,677,088 2,134,001 1,296,864 1,286,413 2,184,942 191,847 (737) 191,110 - 191,110 20,497 - 364,924 - - 364,924 4,658 - 79,258 3,891 87,807 47,681 47,681 47,681 47,681 67,495 18,899 V159 CITY OF ERLANGER 0.092928% N/A 107,019 11,722 118,741 1,868,171 2,377,144 1,444,625 1,432,983 2,433,889 213,706 (821) 212,885 - 212,885 22,832 - 406,502 - - 406,502 5,189 - 88,289 4,335 97,813 53,113 53,113 53,113 53,113 75,185 21,052 V163 EAST BERNSTADT BD OF ED 0.014010% N/A 16,135 1,767 17,902 281,649 358,383 217,794 216,039 366,938 32,219 (124) 32,095 - 32,095 3,442 - 61,285 - - 61,285 782 - 13,311 654 14,747 8,007 8,007 8,007 8,007 11,335 3,173 V171 CITY OF ADAIRVILLE 0.006533% N/A 7,523 824 8,347 131,336 167,117 101,560 100,741 171,107 15,024 (58) 14,966 - 14,966 1,605 - 28,578 - - 28,578 365 - 6,207 305 6,877 3,734 3,734 3,734 3,734 5,285 1,480 V176 MADISON CO CONSERVAT DIST 0.001423% N/A 1,638 179 1,817 28,607 36,401 22,121 21,943 37,270 3,272 (13) 3,259 - 3,259 350 - 6,225 - - 6,225 79 - 1,352 67 1,498 813 813 813 813 1,151 322 V179 MARSHALL CO SEN CITIZENS 0.002996% N/A 3,450 378 3,828 60,230 76,639 46,575 46,199 78,469 6,890 (27) 6,863 - 6,863 736 - 13,106 - - 13,106 167 - 2,846 140 3,153 1,712 1,712 1,712 1,712 2,423 679 V189 CITY OF CENTRAL CITY 0.055377% N/A 63,774 6,985 70,759 1,113,267 1,416,571 860,871 853,933 1,450,386 127,350 (489) 126,861 - 126,861 13,606 - 242,240 - - 242,240 3,092 - 52,612 2,584 58,288 31,651 31,651 31,651 31,651 44,804 12,545 V196 CITY OF BUTLER 0.001503% N/A 1,731 190 1,921 30,215 38,447 23,365 23,177 39,365 3,456 (13) 3,443 - 3,443 369 - 6,575 - - 6,575 84 - 1,428 70 1,582 859 859 859 859 1,216 340 V197 CITY OF HAZARD 0.163860% N/A 188,707 20,669 209,376 3,294,146 4,191,619 2,547,309 2,526,780 4,291,678 376,828 (1,448) 375,380 - 375,380 40,260 - 716,785 - - 716,785 9,149 - 155,680 7,644 172,473 93,654 93,654 93,654 93,654 132,574 37,121 V198 MOUNTAIN WATER DISTRICT 0.070507% N/A 81,199 8,894 90,093 1,417,432 1,803,603 1,096,076 1,087,243 1,846,658 162,144 (623) 161,521 - 161,521 17,323 - 308,424 - - 308,424 3,937 - 66,987 3,289 74,213 40,298 40,298 40,298 40,298 57,045 15,973 V200 PULASKI COUNTY LIBRARY 0.022242% N/A 25,614 2,806 28,420 447,140 568,961 345,766 342,980 582,543 51,150 (197) 50,953 - 50,953 5,465 - 97,295 - - 97,295 1,242 - 21,132 1,038 23,412 12,712 12,712 12,712 12,712 17,995 5,039 V205 BARREN/METCALFE CO AMB SR 0.005564% N/A 6,408 702 7,110 111,855 142,330 86,496 85,799 145,727 12,795 (49) 12,746 - 12,746 1,367 - 24,339 - - 24,339 311 - 5,286 260 5,857 3,180 3,180 3,180 3,180 4,502 1,260 V206 SHELBYVLE MUN WATER&SEWER 0.046831% N/A 53,932 5,907 59,839 941,463 1,197,960 728,018 722,151 1,226,557 107,697 (414) 107,283 - 107,283 11,506 - 204,856 - - 204,856 2,615 - 44,493 2,185 49,293 26,766 26,766 26,766 26,766 37,889 10,609 V207 BELL CO PUBLIC LIBRARY 0.009699% N/A 11,170 1,223 12,393 194,983 248,105 150,777 149,562 254,028 22,305 (86) 22,219 - 22,219 2,383 - 42,427 - - 42,427 542 - 9,215 453 10,210 5,543 5,543 5,543 5,543 7,847 2,197 V208 CITY OF WALTON 0.012272% N/A 14,132 1,548 15,680 246,709 313,924 190,776 189,239 321,418 28,222 (108) 28,114 - 28,114 3,015 - 53,682 - - 53,682 685 - 11,659 573 12,917 7,015 7,015 7,015 7,015 9,929 2,780 V218 MURRAY TOURISM COMMISSION 0.003240% N/A 3,731 409 4,140 65,135 82,881 50,368 49,962 84,859 7,451 (29) 7,422 - 7,422 796 - 14,173 - - 14,173 181 - 3,078 151 3,410 1,851 1,851 1,851 1,851 2,621 734 V219 BELLEVUE BD OF EDUCATION 0.038260% N/A 44,062 4,826 48,888 769,157 978,709 594,776 589,983 1,002,072 87,986 (338) 87,648 - 87,648 9,400 - 167,364 - - 167,364 2,136 - 36,350 1,785 40,271 21,868 21,868 21,868 21,868 30,955 8,667 V224 PENNYROYAL AREA MUSEUM 0.004338% N/A 4,996 547 5,543 87,209 110,968 67,437 66,894 113,617 9,976 (38) 9,938 - 9,938 1,066 - 18,976 - - 18,976 242 - 4,121 202 4,565 2,480 2,480 2,480 2,480 3,510 982 V230 OWENSBORO RIVERPORT AUTH 0.097258% N/A 112,006 12,268 124,274 1,955,218 2,487,907 1,511,938 1,499,753 2,547,297 223,664 (859) 222,805 - 222,805 23,896 - 425,443 - - 425,443 5,431 - 92,403 4,537 102,371 55,588 55,588 55,588 55,588 78,689 22,032 V236 BIG SANDY AREA DEV DIST 0.102934% N/A 118,543 12,984 131,527 2,069,325 2,633,102 1,600,175 1,587,279 2,695,957 236,717 (909) 235,808 - 235,808 25,291 - 450,272 - - 450,272 5,747 - 97,795 4,801 108,343 58,832 58,832 58,832 58,832 83,281 23,318 V237 BLUE GRASS COMM ACTION 0.208591% N/A 240,222 26,312 266,534 4,193,393 5,335,860 3,242,681 3,216,548 5,463,233 479,695 (1,843) 477,852 - 477,852 51,251 - 912,456 - - 912,456 11,647 - 198,177 9,730 219,554 119,220 119,220 119,220 119,220 168,765 47,254 V247 HARDIN CO WATER DIST #1 0.113469% N/A 130,675 14,313 144,988 2,281,115 2,902,592 1,763,948 1,749,733 2,971,881 260,944 (1,003) 259,941 - 259,941 27,879 - 496,356 - - 496,356 6,336 - 107,804 5,293 119,433 64,853 64,853 64,853 64,853 91,804 25,705 V251 HENDERSON CO RIVER AUTH 0.029478% N/A 33,948 3,718 37,666 592,609 754,062 458,254 454,561 772,062 67,790 (261) 67,529 - 67,529 7,243 - 128,948 - - 128,948 1,646 - 28,006 1,376 31,028 16,848 16,848 16,848 16,848 23,849 6,678 V259 KENTON CO PUBLIC LIBRARY 0.191840% N/A 220,931 24,199 245,130 3,856,640 4,907,361 2,982,275 2,958,242 5,024,506 441,173 (1,695) 439,478 - 439,478 47,135 - 839,181 - - 839,181 10,712 - 182,263 8,948 201,923 109,646 109,646 109,646 109,646 155,212 43,459 V263 LAUREL CO BD OF EDUCATION 0.420737% N/A 484,538 53,072 537,610 8,458,253 10,762,658 6,540,626 6,487,915 11,019,576 967,566 (3,717) 963,849 - 963,849 103,375 - 1,840,462 - - 1,840,462 23,492 - 399,733 19,625 442,850 240,473 240,473 240,473 240,473 340,406 95,313 V271 RUSSELLVILLE ELEC PL BD 0.041269% N/A 47,527 5,206 52,733 829,648 1,055,681 641,553 636,383 1,080,882 94,906 (365) 94,541 - 94,541 10,140 - 180,526 - - 180,526 2,304 - 39,209 1,925 43,438 23,587 23,587 23,587 23,587 33,389 9,349 V281 HOUSING AUTH OF MAYSVILLE 0.014953% N/A 17,220 1,886 19,106 300,606 382,505 232,454 230,581 391,636 34,387 (132) 34,255 - 34,255 3,674 - 65,410 - - 65,410 835 - 14,207 698 15,740 8,547 8,547 8,547 8,547 12,098 3,387 V298 CITY OF PIKEVILLE 0.087654% N/A 100,945 11,057 112,002 1,762,145 2,242,232 1,362,637 1,351,656 2,295,757 201,577 (774) 200,803 - 200,803 21,536 - 383,432 - - 383,432 4,894 - 83,278 4,089 92,261 50,099 50,099 50,099 50,099 70,919 19,857 V300 HOUSING AUTH OF SOMERSET 0.020629% N/A 23,757 2,602 26,359 414,713 527,700 320,691 318,107 540,297 47,440 (182) 47,258 - 47,258 5,069 - 90,239 - - 90,239 1,152 - 19,599 962 21,713 11,791 11,791 11,791 11,791 16,691 4,673 V305 CITY OF CAVE CITY 0.018916% N/A 21,784 2,386 24,170 380,276 483,881 294,061 291,691 495,431 43,501 (167) 43,334 - 43,334 4,648 - 82,746 - - 82,746 1,056 - 17,972 883 19,911 10,812 10,812 10,812 10,812 15,305 4,285 V306 HOUSING AUTH OF SHELBYVLE 0.005256% N/A 6,054 663 6,717 105,664 134,451 81,708 81,049 137,661 12,087 (46) 12,041 - 12,041 1,291 - 22,992 - - 22,992 293 - 4,994 245 5,532 3,005 3,005 3,005 3,005 4,253 1,191 V308 NORTHERN KY AREA DEV.DIST 0.126917% N/A 146,163 16,009 162,172 2,551,466 3,246,599 1,973,006 1,957,106 3,324,099 291,870 (1,121) 290,749 - 290,749 31,183 - 555,183 - - 555,183 7,087 - 120,581 5,920 133,588 72,540 72,540 72,540 72,540 102,685 28,752 V319 CAMPBELL CO BD OF ED 0.307864% N/A 354,548 38,834 393,382 6,189,119 7,875,311 4,785,943 4,747,373 8,063,305 707,993 (2,720) 705,273 - 705,273 75,642 - 1,346,713 - - 1,346,713 17,190 - 292,494 14,361 324,045 175,960 175,960 175,960 175,960 249,084 69,743 V324 CHRISTIAN CO CONS DIST 0.003270% N/A 3,766 412 4,178 65,738 83,648 50,834 50,425 85,645 7,520 (29) 7,491 - 7,491 803 - 14,304 - - 14,304 183 - 3,107 153 3,443 1,869 1,869 1,869 1,869 2,646 741 V330 CITY OF OWENSBORO 0.405155% N/A 466,592 51,107 517,699 8,145,001 10,364,063 6,298,394 6,247,635 10,611,466 931,732 (3,579) 928,153 - 928,153 99,546 - 1,772,301 - - 1,772,301 22,622 - 384,928 18,899 426,449 231,567 231,567 231,567 231,567 327,800 91,784 V336 SANDY VALLEY TRANS SER IN 0.079903% N/A 92,019 10,079 102,098 1,606,324 2,043,958 1,242,143 1,232,133 2,092,750 183,752 (706) 183,046 - 183,046 19,632 - 349,526 - - 349,526 4,461 - 75,914 3,727 84,102 45,669 45,669 45,669 45,669 64,647 18,101 V337 FRANKFORT ELEC WATER BD 0.475608% N/A 547,729 59,994 607,723 9,561,348 12,166,285 7,393,631 7,334,046 12,456,709 1,093,753 (4,202) 1,089,551 - 1,089,551 116,856 - 2,080,489 - - 2,080,489 26,556 - 451,864 22,185 500,605 271,834 271,834 271,834 271,834 384,800 107,745 V347 CITY OF RADCLIFF 0.096793% N/A 111,471 12,210 123,681 1,945,870 2,476,012 1,504,709 1,492,583 2,535,118 222,594 (855) 221,739 - 221,739 23,782 - 423,409 - - 423,409 5,405 - 91,961 4,515 101,881 55,322 55,322 55,322 55,322 78,313 21,928 V359 CITY OF ELSMERE 0.019113% N/A 22,011 2,411 24,422 384,237 488,920 297,124 294,729 500,591 43,954 (169) 43,785 - 43,785 4,696 - 83,607 - - 83,607 1,067 - 18,159 892 20,118 10,924 10,924 10,924 10,924 15,464 4,330 V363 LONDON LAUREL CO COMM CTR 0.026969% N/A 31,059 3,402 34,461 542,169 689,880 419,250 415,872 706,348 62,020 (238) 61,782 - 61,782 6,626 - 117,973 - - 117,973 1,506 - 25,623 1,258 28,387 15,414 15,414 15,414 15,414 21,820 6,109 V373 PADUCAH MCCRACKEN CO TOUR 0.010891% N/A 12,543 1,374 13,917 218,946 278,597 169,308 167,943 285,248 25,046 (96) 24,950 - 24,950 2,676 - 47,641 - - 47,641 608 - 10,347 507 11,462 6,225 6,225 6,225 6,225 8,812 2,467 V376 CITY OF BEREA 0.242563% N/A 279,346 30,597 309,943 4,876,346 6,204,880 3,770,797 3,740,408 6,352,998 557,821 (2,143) 555,678 - 555,678 59,597 - 1,061,062 - - 1,061,062 13,544 - 230,454 11,314 255,312 138,637 138,637 138,637 138,637 196,251 54,950 V398 CITY OF ELKHORN CITY 0.005188% N/A 5,975 654 6,629 104,297 132,712 80,651 80,001 135,880 11,931 (46) 11,885 - 11,885 1,275 - 22,694 - - 22,694 290 - 4,929 242 5,461 2,965 2,965 2,965 2,965 4,197 1,175 V400 PULASKI CO SOIL CONS DIST 0.003868% N/A 4,455 488 4,943 77,760 98,945 60,131 59,646 101,307 8,895 (34) 8,861 - 8,861 950 - 16,920 - - 16,920 216 - 3,675 180 4,071 2,211 2,211 2,211 2,211 3,130 876 V405 MARY W WELDON MEM PUB LIB 0.009499% N/A 10,939 1,198 12,137 190,962 242,989 147,668 146,478 248,790 21,845 (84) 21,761 - 21,761 2,334 - 41,552 - - 41,552 530 - 9,025 444 9,999 5,429 5,429 5,429 5,429 7,685 2,151 V407 BELL/WHITLEY COMM ACTION 0.103229% N/A 118,882 13,021 131,903 2,075,256 2,640,648 1,604,761 1,591,828 2,703,684 237,395 (912) 236,483 - 236,483 25,363 - 451,563 - - 451,563 5,764 - 98,075 4,816 108,655 59,001 59,001 59,001 59,001 83,520 23,386 V419 DAYTON CITY SCHOOLS 0.046067% N/A 53,053 5,811 58,864 926,104 1,178,416 716,141 710,370 1,206,547 105,940 (407) 105,533 - 105,533 11,319 - 201,514 - - 201,514 2,572 - 43,767 2,148 48,487 26,330 26,330 26,330 26,330 37,271 10,436 V424 PENNYRILE ALLIED COMM SER 0.135043% N/A 155,521 17,034 172,555 2,714,826 3,454,466 2,099,330 2,082,411 3,536,928 310,557 (1,193) 309,364 - 309,364 33,180 - 590,729 - - 590,729 7,540 - 128,301 6,299 142,140 77,184 77,184 77,184 77,184 109,259 30,593 V430 OWENSBORO MUN UTILITIES 0.733863% N/A 845,145 92,570 937,715 14,753,157 18,772,574 11,408,370 11,316,430 19,220,698 1,687,660 (6,483) 1,681,177 - 1,681,177 180,309 - 3,210,194 - - 3,210,194 40,976 - 697,226 34,232 772,434 419,441 419,441 419,441 419,441 593,748 166,250 V436 APPALACHIAN RES & DEFENSE 0.051505% N/A 59,315 6,497 65,812 1,035,427 1,317,523 800,678 794,226 1,348,974 118,446 (455) 117,991 - 117,991 12,655 - 225,302 - - 225,302 2,876 - 48,934 2,402 54,212 29,438 29,438 29,438 29,438 41,671 11,668 V437 FKT/FKLN CO TOUR&CONV COM 0.005762% N/A 6,636 727 7,363 115,836 147,395 89,574 88,852 150,913 13,251 (51) 13,200 - 13,200 1,416 - 25,205 - - 25,205 322 - 5,474 268 6,064 3,293 3,293 3,293 3,293 4,662 1,306 V447 CITY OF ELIZABETHTOWN 0.297731% N/A 342,879 37,556 380,435 5,985,412 7,616,104 4,628,419 4,591,119 7,797,910 684,690 (2,630) 682,060 - 682,060 73,152 - 1,302,388 - - 1,302,388 16,624 - 282,867 13,888 313,379 170,169 170,169 170,169 170,169 240,886 67,448 V459 LUDLOW BD OF EDUCATION 0.034312% N/A 39,515 4,328 43,843 689,789 877,718 533,402 529,103 898,670 78,907 (303) 78,604 - 78,604 8,430 - 150,094 - - 150,094 1,916 - 32,599 1,601 36,116 19,611 19,611 19,611 19,611 27,761 7,773 V463 LONDON LAUREL TOURIST COM 0.006546% N/A 7,538 826 8,364 131,597 167,450 101,762 100,942 171,447 15,054 (58) 14,996 - 14,996 1,608 - 28,635 - - 28,635 366 - 6,219 305 6,890 3,741 3,741 3,741 3,741 5,296 1,483 V473 PADUCAH POWER SYSTEM 0.212356% N/A 244,557 26,787 271,344 4,269,082 5,432,170 3,301,210 3,274,606 5,561,843 488,354 (1,876) 486,478 - 486,478 52,176 - 928,925 - - 928,925 11,857 - 201,755 9,905 223,517 121,373 121,373 121,373 121,373 171,811 48,107 V476 KY RIVER FOOTHILLS DEV CO 0.272668% N/A 314,015 34,395 348,410 5,481,559 6,974,980 4,238,798 4,204,638 7,141,482 627,053 (2,409) 624,644 - 624,644 66,994 - 1,192,753 - - 1,192,753 15,225 - 259,056 12,719 287,000 155,844 155,844 155,844 155,844 220,608 61,771 V500 WEST PULASKI WATER DISTR 0.014413% N/A 16,599 1,818 18,417 289,751 368,692 224,059 222,254 377,493 33,145 (127) 33,018 - 33,018 3,541 - 63,048 - - 63,048 805 - 13,693 672 15,170 8,238 8,238 8,238 8,238 11,661 3,265 V505 CITY OF PARK CITY 0.000907% N/A 1,044 114 1,158 18,234 23,202 14,100 13,986 23,755 2,086 (8) 2,078 - 2,078 223 - 3,968 - - 3,968 51 - 862 43 956 518 518 518 518 734 206 V507 BELL CO SOLID WASTE OFFIC 0.008073% N/A 9,297 1,018 10,315 162,295 206,511 125,500 124,489 211,441 18,565 (71) 18,494 - 18,494 1,984 - 35,314 - - 35,314 451 - 7,670 377 8,498 4,614 4,614 4,614 4,614 6,532 1,829 V508 CITY OF UNION 0.004002% N/A 4,609 505 5,114 80,454 102,373 62,214 61,712 104,817 9,203 (35) 9,168 - 9,168 983 - 17,506 - - 17,506 223 - 3,802 186 4,211 2,288 2,288 2,288 2,288 3,238 907 V524 HOPKINSVL WATER ENV ATH 0.136035% N/A 156,664 17,160 173,824 2,734,769 3,479,842 2,114,751 2,097,708 3,562,910 312,839 (1,202) 311,637 - 311,637 33,424 - 595,068 - - 595,068 7,596 - 129,244 6,345 143,185 77,751 77,751 77,751 77,751 110,062 30,818 V530 AUDUBON AREA COMM SER INC 0.537933% N/A 619,505 67,855 687,360 10,814,293 13,760,589 8,362,513 8,295,120 14,089,071 1,237,081 (4,752) 1,232,329 - 1,232,329 132,169 - 2,353,122 - - 2,353,122 30,036 - 511,078 25,093 566,207 307,457 307,457 307,457 307,457 435,226 121,863 V537 CAPITAL COMMUNITY E I D A 0.004530% N/A 5,217 571 5,788 91,068 115,880 70,422 69,854 118,646 10,418 (40) 10,378 - 10,378 1,113 - 19,816 - - 19,816 253 - 4,304 211 4,768 2,589 2,589 2,589 2,589 3,665 1,026 V547 ELIZABETHTOWN TOUR/CON BU 0.010622% N/A 12,233 1,340 13,573 213,539 271,716 165,126 163,795 278,202 24,427 (94) 24,333 - 24,333 2,610 - 46,465 - - 46,465 593 - 10,092 495 11,180 6,071 6,071 6,071 6,071 8,594 2,407 V559 BEECHWOOD BOARD OF EDUC 0.046501% N/A 53,553 5,866 59,419 934,829 1,189,518 722,888 717,062 1,217,914 106,938 (411) 106,527 - 106,527 11,425 - 203,413 - - 203,413 2,596 - 44,180 2,169 48,945 26,578 26,578 26,578 26,578 37,622 10,534 V563 LONDON-LAUREL CO IDA 0.003016% N/A 3,474 380 3,854 60,632 77,151 46,886 46,508 78,992 6,936 (27) 6,909 - 6,909 741 - 13,193 - - 13,193 168 - 2,865 141 3,174 1,723 1,723 1,723 1,723 2,440 684 V576 SOUTHERN MADISON WATER DT 0.013774% N/A 15,862 1,737 17,599 276,905 352,346 214,126 212,400 360,757 31,676 (122) 31,554 - 31,554 3,384 - 60,253 - - 60,253 769 - 13,086 643 14,498 7,872 7,872 7,872 7,872 11,144 3,120 V607 PINEVILLE UTILITY COMM 0.041092% N/A 47,323 5,183 52,506 826,090 1,051,153 638,801 633,653 1,076,246 94,499 (363) 94,136 - 94,136 10,096 - 179,752 - - 179,752 2,294 - 39,041 1,917 43,252 23,486 23,486 23,486 23,486 33,246 9,309 V619 SOUTHGATE BD OF ED 0.007431% N/A 8,557 937 9,494 149,389 190,089 115,520 114,589 194,626 17,089 (66) 17,023 - 17,023 1,826 - 32,506 - - 32,506 415 - 7,060 347 7,822 4,247 4,247 4,247 4,247 6,012 1,684 V624 HOPKINSVL ELECTRIC SYSTEM 0.139034% N/A 160,117 17,538 177,655 2,795,059 3,556,558 2,161,372 2,143,954 3,641,457 319,736 (1,228) 318,508 - 318,508 34,160 - 608,187 - - 608,187 7,763 - 132,093 6,486 146,342 79,465 79,465 79,465 79,465 112,489 31,497 V630 CITY OF WHITESVILLE 0.006785% N/A 7,814 856 8,670 136,402 173,564 105,477 104,627 177,707 15,603 (60) 15,543 - 15,543 1,667 - 29,680 - - 29,680 379 - 6,446 316 7,141 3,878 3,878 3,878 3,878 5,489 1,537 V637 FARMDALE WATER DISTRICT 0.005455% N/A 6,282 688 6,970 109,664 139,542 84,801 84,118 142,873 12,545 (48) 12,497 - 12,497 1,340 - 23,862 - - 23,862 305 - 5,183 254 5,742 3,118 3,118 3,118 3,118 4,414 1,236 V647 CITY OF VINE GROVE 0.020602% N/A 23,726 2,599 26,325 414,171 527,009 320,271 317,690 539,590 47,378 (182) 47,196 - 47,196 5,062 - 90,121 - - 90,121 1,150 - 19,573 961 21,684 11,775 11,775 11,775 11,775 16,668 4,667 V659 KENTON CO BD OF ED 0.730802% N/A 841,621 92,184 933,805 14,691,620 18,694,272 11,360,784 11,269,229 19,140,527 1,680,620 (6,456) 1,674,164 - 1,674,164 179,557 - 3,196,804 - - 3,196,804 40,805 - 694,318 34,089 769,212 417,691 417,691 417,691 417,691 591,271 165,556 V663 LAUREL CO CONSERV DIST 0.002107% N/A 2,426 266 2,692 42,358 53,898 32,755 32,491 55,185 4,845 (19) 4,826 - 4,826 518 - 9,217 - - 9,217 118 - 2,002 98 2,218 1,204 1,204 1,204 1,204 1,704 478 V673 PADUCAH-MCCRACKEN CO JOIN 0.061135% N/A 70,406 7,712 78,118 1,229,023 1,563,863 950,383 942,724 1,601,195 140,592 (540) 140,052 - 140,052 15,021 - 267,428 - - 267,428 3,414 - 58,083 2,851 64,348 34,942 34,942 34,942 34,942 49,463 13,850 V676 MADISON CO UTILITIES DIST 0.022260% N/A 25,635 2,808 28,443 447,502 569,422 346,046 343,257 583,014 51,191 (197) 50,994 - 50,994 5,469 - 97,374 - - 97,374 1,243 - 21,149 1,038 23,430 12,722 12,722 12,722 12,722 18,010 5,043 V707 BELL CO CONSERVATION DIST 0.000515% N/A 593 65 658 10,353 13,174 8,006 7,941 13,488 1,184 (4) 1,180 - 1,180 127 - 2,253 - - 2,253 29 - 489 24 542 295 295 295 295 417 117 V708 HEBRON FIRE PROTECTION DI 0.002684% N/A 3,091 339 3,430 53,958 68,658 41,724 41,388 70,297 6,172 (24) 6,148 - 6,148 659 - 11,741 - - 11,741 150 - 2,550 125 2,825 1,534 1,534 1,534 1,534 2,171 608 V719 SILVER GROVE BD OF ED 0.007653% N/A 8,814 965 9,779 153,851 195,767 118,971 118,012 200,441 17,600 (68) 17,532 - 17,532 1,880 - 33,477 - - 33,477 427 - 7,271 357 8,055 4,374 4,374 4,374 4,374 6,191 1,734 V724 PENNYRILE AREA DEVP DIST 0.075167% N/A 86,566 9,482 96,048 1,511,114 1,922,809 1,168,519 1,159,102 1,968,708 172,861 (664) 172,197 - 172,197 18,468 - 328,809 - - 328,809 4,197 - 71,414 3,506 79,117 42,962 42,962 42,962 42,962 60,816 17,028 V730 GREEN RIV AREA DEL DIST 0.100809% N/A 116,095 12,716 128,811 2,026,606 2,578,743 1,567,140 1,554,511 2,640,301 231,830 (891) 230,939 - 230,939 24,769 - 440,977 - - 440,977 5,629 - 95,776 4,703 106,108 57,617 57,617 57,617 57,617 81,561 22,838 V737 KY ASSOC OF CO (KACO) 0.146376% N/A 168,572 18,464 187,036 2,942,658 3,744,370 2,275,509 2,257,170 3,833,752 336,620 (1,293) 335,327 - 335,327 35,964 - 640,304 - - 640,304 8,173 - 139,068 6,828 154,069 83,662 83,662 83,662 83,662 118,429 33,160 V756 JEFF CO MED CENTER LAUNDR 0.090521% N/A 104,248 11,418 115,666 1,819,782 2,315,571 1,407,207 1,395,866 2,370,847 208,171 (800) 207,371 - 207,371 22,241 - 395,973 - - 395,973 5,054 - 86,002 4,222 95,278 51,737 51,737 51,737 51,737 73,238 20,507 V759 ERLANGER/ELSMERE BD OF ED 0.144326% N/A 166,211 18,205 184,416 2,901,446 3,691,930 2,243,640 2,225,559 3,780,060 331,906 (1,275) 330,631 - 330,631 35,461 - 631,336 - - 631,336 8,059 - 137,121 6,733 151,913 82,490 82,490 82,490 82,490 116,770 32,696 V773 MCCRACKEN CO PUB LIBRARY 0.045421% N/A 52,309 5,729 58,038 913,117 1,161,891 706,098 700,408 1,189,627 104,454 (401) 104,053 - 104,053 11,160 - 198,689 - - 198,689 2,536 - 43,153 2,119 47,808 25,961 25,961 25,961 25,961 36,749 10,290 V808 POINT PLEASANT FIRE DIST 0.001441% N/A 1,659 182 1,841 28,969 36,861 22,401 22,221 37,741 3,314 (13) 3,301 - 3,301 354 - 6,303 - - 6,303 80 - 1,369 67 1,516 823 823 823 823 1,166 326 V819 NEWPORT BD OF ED 0.136275% N/A 156,939 17,190 174,129 2,739,594 3,485,981 2,118,482 2,101,409 3,569,196 313,391 (1,204) 312,187 - 312,187 33,483 - 596,118 - - 596,118 7,609 - 129,472 6,357 143,438 77,888 77,888 77,888 77,888 110,256 30,872 V830 REGIONAL WTR RESOURCE AGY 0.175010% N/A 201,548 22,076 223,624 3,518,300 4,476,841 2,720,642 2,698,717 4,583,709 402,469 (1,546) 400,923 - 400,923 43,000 - 765,560 - - 765,560 9,772 - 166,273 8,164 184,209 100,027 100,027 100,027 100,027 141,596 39,647 V856 KYIANA REG PLANNING DEV 0.185951% N/A 214,148 23,456 237,604 3,738,251 4,756,717 2,890,727 2,867,431 4,870,266 427,630 (1,643) 425,987 - 425,987 45,688 - 813,420 - - 813,420 10,383 - 176,668 8,674 195,725 106,280 106,280 106,280 106,280 150,447 42,125 V859 COVINGTON BD OF ED 0.342321% N/A 394,230 43,181 437,411 6,881,823 8,756,738 5,321,599 5,278,712 8,965,773 787,233 (3,024) 784,209 - 784,209 84,108 - 1,497,441 - - 1,497,441 19,114 - 325,231 15,968 360,313 195,654 195,654 195,654 195,654 276,962 77,549 V873 PADUCAH-MCRACKEN CO RIV 0.027818% N/A 32,037 3,509 35,546 559,237 711,598 432,449 428,964 728,585 63,973 (246) 63,727 - 63,727 6,835 - 121,686 - - 121,686 1,553 - 26,429 1,297 29,279 15,899 15,899 15,899 15,899 22,506 6,302 V919 CITY OF WILDER 0.008950% N/A 10,307 1,129 11,436 179,926 228,945 139,133 138,012 234,411 20,582 (79) 20,503 - 20,503 2,199 - 39,151 - - 39,151 500 - 8,503 418 9,421 5,115 5,115 5,115 5,115 7,241 2,028 V930 OWENSBORO METRO PLAN COMM 0.026040% N/A 29,989 3,285 33,274 523,493 666,116 404,808 401,546 682,017 59,884 (230) 59,654 - 59,654 6,398 - 113,909 - - 113,909 1,454 - 24,740 1,214 27,408 14,883 14,883 14,883 14,883 21,068 5,900 V937 HOUSING AUTH OF FRANKFORT 0.027114% N/A 31,226 3,420 34,646 545,084 693,589 421,504 418,108 710,146 62,354 (239) 62,115 - 62,115 6,662 - 118,607 - - 118,607 1,514 - 25,760 1,264 28,538 15,498 15,498 15,498 15,498 21,938 6,142 V959 CITY OF COVINGTON 0.241700% N/A 278,351 30,488 308,839 4,858,997 6,182,804 3,757,381 3,727,101 6,330,395 555,836 (2,135) 553,701 - 553,701 59,385 - 1,057,287 - - 1,057,287 13,496 - 229,634 11,274 254,404 138,144 138,144 138,144 138,144 195,553 54,755 W001 ADAIR COUNTY ATTORNEY 0.005916% N/A 6,813 746 7,559 118,932 151,334 91,968 91,227 154,947 13,605 (52) 13,553 - 13,553 1,454 - 25,879 - - 25,879 330 - 5,621 276 6,227 3,382 3,382 3,382 3,382 4,787 1,340 W003 ANDERSON COUNTY ATTORNEY 0.003650% N/A 4,203 460 4,663 73,377 93,369 56,742 56,284 95,598 8,394 (32) 8,362 - 8,362 897 - 15,966 - - 15,966 204 - 3,468 171 3,843 2,086 2,086 2,086 2,086 2,953 827 W004 BALLARD COUNTY ATTORNEY 0.003527% N/A 4,062 445 4,507 70,905 90,222 54,829 54,388 92,376 8,111 (31) 8,080 - 8,080 867 - 15,428 - - 15,428 197 - 3,351 164 3,712 2,016 2,016 2,016 2,016 2,854 799 W010 BOYD COUNTY ATTORNEY 0.008256% N/A 9,507 1,041 10,548 165,974 211,193 128,345 127,310 216,234 18,986 (73) 18,913 - 18,913 2,028 - 36,115 - - 36,115 461 - 7,844 386 8,691 4,719 4,719 4,719 4,719 6,680 1,871 W011 BOYLE COUNTY ATTORNEY 0.004634% N/A 5,337 585 5,922 93,159 118,540 72,038 71,458 121,370 10,657 (41) 10,616 - 10,616 1,139 - 20,271 - - 20,271 259 - 4,403 216 4,878 2,649 2,649 2,649 2,649 3,749 1,050

Appendix A: Collective OPEB Amounts for CERS Non-Hazardous System

Deferred Amounts Change in Change inProportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. DeferredParticipating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.84% 4.84% 6.84% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

W013 BREATHITT CO ATTORNEY 0.004099% N/A 4,720 517 5,237 82,404 104,854 63,722 63,208 107,357 9,426 (36) 9,390 - 9,390 1,007 - 17,931 - - 17,931 229 - 3,894 192 4,315 2,343 2,343 2,343 2,343 3,317 929 W015 BULLITT COUNTY ATTORNEY 0.018803% N/A 21,654 2,372 24,026 378,005 480,990 292,305 289,949 492,472 43,241 (166) 43,075 - 43,075 4,620 - 82,251 - - 82,251 1,050 - 17,864 877 19,791 10,747 10,747 10,747 10,747 15,213 4,259 W016 BUTLER COUNTY ATTORNEY 0.002651% N/A 3,053 334 3,387 53,294 67,814 41,211 40,879 69,433 6,096 (24) 6,072 - 6,072 651 - 11,596 - - 11,596 148 - 2,519 124 2,791 1,515 1,515 1,515 1,515 2,144 600 W017 CALDWELL COUNTY ATTORNEY 0.004844% N/A 5,578 611 6,189 97,381 123,912 75,303 74,696 126,870 11,140 (43) 11,097 - 11,097 1,190 - 21,189 - - 21,189 270 - 4,602 226 5,098 2,768 2,768 2,768 2,768 3,919 1,097 W018 CALLOWAY COUNTY ATTORNEY 0.009835% N/A 11,327 1,241 12,568 197,717 251,584 152,891 151,659 257,590 22,617 (87) 22,530 - 22,530 2,416 - 43,022 - - 43,022 549 - 9,344 458 10,351 5,621 5,621 5,621 5,621 7,957 2,228 W019 CAMPBELL COUNTY ATTORNEY 0.025257% N/A 29,087 3,186 32,273 507,752 646,086 392,636 389,472 661,509 58,083 (223) 57,860 - 57,860 6,206 - 110,484 - - 110,484 1,410 - 23,996 1,178 26,584 14,436 14,436 14,436 14,436 20,435 5,722 W020 CARLISLE COUNTY ATTORNEY 0.001442% N/A 1,660 182 1,842 28,989 36,887 22,417 22,236 37,768 3,316 (13) 3,303 - 3,303 354 - 6,308 - - 6,308 81 - 1,370 68 1,519 824 824 824 824 1,166 326 W022 CHILD SUPPORT ENCORCEMENT 0.004409% N/A 5,078 556 5,634 88,636 112,784 68,541 67,988 115,477 10,139 (39) 10,100 - 10,100 1,083 - 19,287 - - 19,287 246 - 4,189 205 4,640 2,520 2,520 2,520 2,520 3,567 999 W024 CHRISTIAN COUNTY ATTORNEY 0.018764% N/A 21,610 2,367 23,977 377,221 479,992 291,698 289,348 491,450 43,151 (166) 42,985 - 42,985 4,610 - 82,081 - - 82,081 1,048 - 17,827 875 19,750 10,724 10,724 10,724 10,724 15,181 4,251 W026 CLAY COUNTY ATTORNEY 0.006442% N/A 7,418 813 8,231 129,506 164,790 100,145 99,338 168,723 14,815 (57) 14,758 - 14,758 1,583 - 28,180 - - 28,180 360 - 6,120 301 6,781 3,682 3,682 3,682 3,682 5,212 1,459 W027 CLINTON CO ATTORNEY 0.003374% N/A 3,886 426 4,312 67,829 86,309 52,451 52,028 88,369 7,759 (30) 7,729 - 7,729 829 - 14,759 - - 14,759 188 - 3,206 157 3,551 1,928 1,928 1,928 1,928 2,730 765 W029 CUMBERLAND CO ATTORNEY 0.002955% N/A 3,403 373 3,776 59,406 75,590 45,937 45,567 77,395 6,796 (26) 6,770 - 6,770 726 - 12,926 - - 12,926 165 - 2,807 138 3,110 1,689 1,689 1,689 1,689 2,391 670 W031 EDMONSON COUNTY ATTORNEY 0.001082% N/A 1,246 136 1,382 21,752 27,678 16,820 16,685 28,339 2,488 (10) 2,478 - 2,478 266 - 4,733 - - 4,733 60 - 1,028 51 1,139 618 618 618 618 875 245 W032 ELLIOTT COUNTY ATTORNEY 0.002648% N/A 3,050 334 3,384 53,234 67,737 41,165 40,833 69,354 6,090 (23) 6,067 - 6,067 651 - 11,583 - - 11,583 148 - 2,516 123 2,787 1,514 1,514 1,514 1,514 2,143 599 W033 ESTILL COUNTY ATTORNEY 0.004982% N/A 5,737 628 6,365 100,155 127,442 77,448 76,824 130,484 11,457 (44) 11,413 - 11,413 1,224 - 21,793 - - 21,793 278 - 4,733 233 5,244 2,847 2,847 2,847 2,847 4,031 1,129 W035 FLEMING COUNTY ATTORNEY 0.009291% N/A 10,700 1,172 11,872 186,781 237,668 144,435 143,271 243,342 21,366 (82) 21,284 - 21,284 2,283 - 40,642 - - 40,642 519 - 8,827 434 9,780 5,310 5,310 5,310 5,310 7,517 2,105 W039 GALLATIN COUNTY ATTORNEY 0.002946% N/A 3,393 372 3,765 59,225 75,360 45,797 45,428 77,159 6,775 (26) 6,749 - 6,749 724 - 12,887 - - 12,887 164 - 2,799 137 3,100 1,684 1,684 1,684 1,684 2,384 668 W041 GRANT COUNTY CHILD SUPPOR 0.004542% N/A 5,230 573 5,803 91,310 116,187 70,608 70,039 118,960 10,445 (40) 10,405 - 10,405 1,116 - 19,868 - - 19,868 254 - 4,315 212 4,781 2,596 2,596 2,596 2,596 3,675 1,029 W043 GRAYSON COUNTY ATTORNEY 0.006015% N/A 6,927 759 7,686 120,922 153,867 93,507 92,753 157,540 13,833 (53) 13,780 - 13,780 1,478 - 26,312 - - 26,312 336 - 5,715 281 6,332 3,438 3,438 3,438 3,438 4,867 1,363 W044 GREEN COUNTY ATTORNEY 0.003244% N/A 3,736 409 4,145 65,215 82,983 50,430 50,024 84,964 7,460 (29) 7,431 - 7,431 797 - 14,190 - - 14,190 181 - 3,082 152 3,415 1,854 1,854 1,854 1,854 2,624 735 W045 GREENUP CO ATTY/CHILD SUP 0.006665% N/A 7,676 841 8,517 133,989 170,494 103,612 102,777 174,564 15,327 (59) 15,268 - 15,268 1,638 - 29,155 - - 29,155 372 - 6,332 310 7,014 3,809 3,809 3,809 3,809 5,392 1,510 W047 HARDIN COUNTY ATTORNEY 0.027372% N/A 31,523 3,453 34,976 550,271 700,189 425,515 422,086 716,904 62,947 (242) 62,705 - 62,705 6,725 - 119,735 - - 119,735 1,528 - 26,006 1,276 28,810 15,644 15,644 15,644 15,644 22,146 6,201 W048 HARLAN COUNTY ATTORNEY 0.014176% N/A 16,326 1,788 18,114 284,986 362,629 220,375 218,599 371,285 32,600 (125) 32,475 - 32,475 3,483 - 62,011 - - 62,011 792 - 13,468 661 14,921 8,103 8,103 8,103 8,103 11,470 3,211 W050 HART COUNTY ATTORNEY 0.007417% N/A 8,542 936 9,478 149,107 189,730 115,302 114,373 194,260 17,057 (65) 16,992 - 16,992 1,822 - 32,445 - - 32,445 414 - 7,047 346 7,807 4,240 4,240 4,240 4,240 6,001 1,681 W051 HENDERSON CO ATTORNEY 0.010922% N/A 12,578 1,378 13,956 219,570 279,390 169,789 168,421 286,059 25,117 (97) 25,020 - 25,020 2,684 - 47,777 - - 47,777 610 - 10,377 510 11,497 6,242 6,242 6,242 6,242 8,836 2,474 W052 HENRY COUNTY ATTORNEY 0.001376% N/A 1,585 174 1,759 27,662 35,199 21,391 21,218 36,039 3,164 (12) 3,152 - 3,152 338 - 6,019 - - 6,019 77 - 1,307 64 1,448 787 787 787 787 1,113 312 W055 JACKSON COUNTY ATTORNEY 0.003426% N/A 3,946 432 4,378 68,874 87,639 53,259 52,830 89,731 7,879 (30) 7,849 - 7,849 842 - 14,987 - - 14,987 191 - 3,255 160 3,606 1,958 1,958 1,958 1,958 2,772 777 W056 JEFFERSON CO ATTORNEY 0.253424% N/A 291,853 31,967 323,820 5,094,689 6,482,710 3,939,638 3,907,889 6,637,460 582,797 (2,239) 580,558 - 580,558 62,266 - 1,108,572 - - 1,108,572 14,150 - 240,772 11,822 266,744 144,845 144,845 144,845 144,845 205,038 57,411 W058 JOHNSON CO ATTORNEY 0.005967% N/A 6,872 753 7,625 119,957 152,639 92,761 92,013 156,282 13,722 (53) 13,669 - 13,669 1,466 - 26,102 - - 26,102 333 - 5,669 278 6,280 3,410 3,410 3,410 3,410 4,827 1,352 W060 KNOTT COUNTY ATTORNEY 0.004967% N/A 5,720 627 6,347 99,854 127,058 77,215 76,593 130,091 11,423 (44) 11,379 - 11,379 1,220 - 21,728 - - 21,728 277 - 4,719 232 5,228 2,839 2,839 2,839 2,839 4,019 1,126 W061 KNOX COUNTY ATTORNEY 0.009104% N/A 10,484 1,148 11,632 183,022 232,885 141,528 140,387 238,444 20,936 (81) 20,855 - 20,855 2,237 - 39,824 - - 39,824 508 - 8,650 425 9,583 5,203 5,203 5,203 5,203 7,365 2,062 W063 LAUREL COUNTY ATTORNEY 0.017411% N/A 20,051 2,196 22,247 350,021 445,382 270,665 268,484 456,014 40,040 (154) 39,886 - 39,886 4,278 - 76,162 - - 76,162 972 - 16,542 813 18,327 9,951 9,951 9,951 9,951 14,087 3,944 W064 LAWRENCE COUNTY ATTORNEY 0.004382% N/A 5,047 553 5,600 88,093 112,094 68,121 67,572 114,770 10,077 (39) 10,038 - 10,038 1,077 - 19,169 - - 19,169 245 - 4,163 204 4,612 2,504 2,504 2,504 2,504 3,545 993 W066 LESLIE COUNTY ATTORNEY 0.004201% N/A 4,839 530 5,369 84,454 107,464 65,307 64,781 110,029 9,661 (37) 9,624 - 9,624 1,032 - 18,377 - - 18,377 235 - 3,991 195 4,421 2,401 2,401 2,401 2,401 3,399 952 W067 LETCHER COUNTY ATTORNEY 0.006406% N/A 7,378 808 8,186 128,783 163,869 99,585 98,783 167,780 14,732 (57) 14,675 - 14,675 1,574 - 28,022 - - 28,022 358 - 6,086 299 6,743 3,661 3,661 3,661 3,661 5,183 1,451 W069 LINCOLN COUNTY ATTORNEY 0.006728% N/A 7,748 849 8,597 135,256 172,106 104,591 103,748 176,214 15,472 (59) 15,413 - 15,413 1,653 - 29,431 - - 29,431 376 - 6,392 314 7,082 3,846 3,846 3,846 3,846 5,444 1,524 W070 LIVINGSTON CO ATTORNEY 0.002960% N/A 3,409 373 3,782 59,506 75,718 46,015 45,644 77,526 6,807 (26) 6,781 - 6,781 727 - 12,948 - - 12,948 165 - 2,812 138 3,115 1,692 1,692 1,692 1,692 2,395 671 W071 LOGAN COUNTY ATTORNEY 0.001297% N/A 1,494 164 1,658 26,074 33,178 20,163 20,000 33,970 2,983 (11) 2,972 - 2,972 319 - 5,674 - - 5,674 72 - 1,232 60 1,364 742 742 742 742 1,050 294 W073 MCCRACKEN COUNTY ATTORNEY 0.001413% N/A 1,627 178 1,805 28,406 36,145 21,966 21,789 37,008 3,249 (13) 3,236 - 3,236 347 - 6,181 - - 6,181 79 - 1,342 66 1,487 807 807 807 807 1,143 320 W076 MADISON COUNTY ATTORNEY 0.000713% N/A 821 90 911 14,334 18,239 11,084 10,995 18,674 1,640 (6) 1,634 - 1,634 175 - 3,119 - - 3,119 40 - 677 33 750 408 408 408 408 577 161 W077 MAGOFFIN CO ATTORNEY 0.001326% N/A 1,527 167 1,694 26,657 33,920 20,614 20,447 34,729 3,049 (12) 3,037 - 3,037 326 - 5,800 - - 5,800 74 - 1,260 62 1,396 758 758 758 758 1,073 301 W079 MARSHALL COUNTY ATTORNEY 0.001672% N/A 1,926 211 2,137 33,613 42,771 25,992 25,783 43,792 3,845 (15) 3,830 - 3,830 411 - 7,314 - - 7,314 93 - 1,589 78 1,760 955 955 955 955 1,353 379 W080 MARTIN COUNTY ATTORNEY 0.005271% N/A 6,070 665 6,735 105,965 134,835 81,941 81,281 138,053 12,122 (47) 12,075 - 12,075 1,295 - 23,057 - - 23,057 294 - 5,008 246 5,548 3,012 3,012 3,012 3,012 4,264 1,194 W082 MEADE COUNTY ATTORNEY 0.003882% N/A 4,470 490 4,960 78,041 99,303 60,348 59,862 101,674 8,927 (34) 8,893 - 8,893 954 - 16,981 - - 16,981 217 - 3,688 181 4,086 2,219 2,219 2,219 2,219 3,141 879 W083 MENIFEE COUNTY ATTORNEY 0.001784% N/A 2,055 225 2,280 35,865 45,636 27,733 27,510 46,725 4,103 (16) 4,087 - 4,087 438 - 7,804 - - 7,804 100 - 1,695 83 1,878 1,019 1,019 1,019 1,019 1,443 405 W084 MERCER COUNTY ATTORNEY 0.005122% N/A 5,898 646 6,544 102,970 131,023 79,625 78,983 134,151 11,779 (45) 11,734 - 11,734 1,258 - 22,406 - - 22,406 286 - 4,866 239 5,391 2,928 2,928 2,928 2,928 4,144 1,160 W085 METCALFE COUNTY ATTORNEY 0.003635% N/A 4,186 459 4,645 73,076 92,985 56,508 56,053 95,205 8,359 (32) 8,327 - 8,327 893 - 15,901 - - 15,901 203 - 3,454 169 3,826 2,078 2,078 2,078 2,078 2,941 823 W087 MONTGOMERY CO ATTORNEY 0.000986% N/A 1,135 124 1,259 19,822 25,222 15,328 15,204 25,824 2,267 (9) 2,258 - 2,258 242 - 4,313 - - 4,313 55 - 937 47 1,039 563 563 563 563 797 224 W090 NELSON COUNTY ATTORNEY 0.010331% N/A 11,897 1,303 13,200 207,688 264,272 160,602 159,308 270,581 23,758 (91) 23,667 - 23,667 2,538 - 45,192 - - 45,192 577 - 9,815 482 10,874 5,905 5,905 5,905 5,905 8,359 2,340 W091 NICHOLAS COUNTY ATTORNEY 0.000505% N/A 582 64 646 10,152 12,918 7,851 7,787 13,227 1,161 (4) 1,157 - 1,157 124 - 2,209 - - 2,209 28 - 480 23 531 289 289 289 289 409 115 W092 OHIO COUNTY ATTORNEY 0.005215% N/A 6,006 658 6,664 104,839 133,402 81,071 80,417 136,587 11,993 (46) 11,947 - 11,947 1,281 - 22,812 - - 22,812 291 - 4,955 243 5,489 2,981 2,981 2,981 2,981 4,219 1,181 W095 OWSLEY COUNTY ATTORNEY 0.002432% N/A 2,801 307 3,108 48,892 62,212 37,807 37,502 63,697 5,593 (21) 5,572 - 5,572 598 - 10,638 - - 10,638 136 - 2,311 113 2,560 1,390 1,390 1,390 1,390 1,968 551 W096 PENDLETON COUNTY ATTORNEY 0.002484% N/A 2,861 313 3,174 49,937 63,542 38,615 38,304 65,059 5,712 (22) 5,690 - 5,690 610 - 10,866 - - 10,866 139 - 2,360 116 2,615 1,420 1,420 1,420 1,420 2,010 563 W097 PERRY COUNTY ATTORNEY 0.008400% N/A 9,674 1,060 10,734 168,869 214,876 130,583 129,531 220,005 19,317 (74) 19,243 - 19,243 2,064 - 36,745 - - 36,745 469 - 7,981 391 8,841 4,801 4,801 4,801 4,801 6,796 1,903 W098 PIKE COUNTY ATTORNEY 0.025310% N/A 29,148 3,193 32,341 508,818 647,442 393,460 390,289 662,897 58,205 (223) 57,982 - 57,982 6,219 - 110,715 - - 110,715 1,413 - 24,046 1,180 26,639 14,467 14,467 14,467 14,467 20,478 5,733 W099 POWELL COUNTY ATTORNEY 0.005172% N/A 5,956 652 6,608 103,975 132,302 80,402 79,754 135,461 11,894 (46) 11,848 - 11,848 1,271 - 22,624 - - 22,624 289 - 4,914 242 5,445 2,956 2,956 2,956 2,956 4,184 1,171 W103 ROWAN COUNTY ATTORNEY 0.000105% N/A 121 13 134 2,111 2,686 1,632 1,619 2,750 241 (1) 240 - 240 26 - 459 - - 459 6 - 100 5 111 60 60 60 60 85 24 W104 RUSSELL COUNTY ATTORNEY 0.005683% N/A 6,545 717 7,262 114,248 145,374 88,346 87,634 148,844 13,069 (50) 13,019 - 13,019 1,396 - 24,860 - - 24,860 317 - 5,399 265 5,981 3,248 3,248 3,248 3,248 4,598 1,287 W105 SCOTT COUNTY ATTORNEY 0.001715% N/A 1,975 216 2,191 34,477 43,871 26,661 26,446 44,918 3,944 (15) 3,929 - 3,929 421 - 7,502 - - 7,502 96 - 1,629 81 1,806 980 980 980 980 1,388 389 W106 SHELBY COUNTY ATTORNEY 0.002292% N/A 2,639 289 2,928 46,077 58,630 35,631 35,343 60,030 5,271 (20) 5,251 - 5,251 563 - 10,026 - - 10,026 128 - 2,178 107 2,413 1,310 1,310 1,310 1,310 1,855 519 W107 SIMPSON COUNTY ATTORNEY 0.000549% N/A 633 69 702 11,037 14,044 8,535 8,466 14,379 1,263 (5) 1,258 - 1,258 135 - 2,402 - - 2,402 31 - 522 25 578 314 314 314 314 444 125 W109 TAYLOR COUNTY ATTORNEY 0.005462% N/A 6,291 689 6,980 109,805 139,721 84,910 84,226 143,056 12,561 (48) 12,513 - 12,513 1,342 - 23,893 - - 23,893 305 - 5,189 255 5,749 3,122 3,122 3,122 3,122 4,419 1,238 W110 TODD COUNTY ATTORNEY 0.002353% N/A 2,710 297 3,007 47,303 60,191 36,579 36,284 61,628 5,411 (21) 5,390 - 5,390 578 - 10,293 - - 10,293 131 - 2,236 109 2,476 1,345 1,345 1,345 1,345 1,904 533 W113 UNION COUNTY ATTORNEY 0.000320% N/A 369 40 409 6,433 8,186 4,975 4,935 8,381 736 (3) 733 - 733 79 - 1,400 - - 1,400 18 - 304 15 337 183 183 183 183 259 72 W114 WARREN CO ATTY/CHILD SUPP 0.023469% N/A 27,028 2,960 29,988 471,807 600,348 364,841 361,900 614,680 53,972 (207) 53,765 - 53,765 5,766 - 102,662 - - 102,662 1,310 - 22,297 1,095 24,702 13,414 13,414 13,414 13,414 18,988 5,317 W115 WASHINGTON CO ATTORNEY 0.002789% N/A 3,212 352 3,564 56,068 71,344 43,357 43,007 73,047 6,414 (25) 6,389 - 6,389 685 - 12,200 - - 12,200 156 - 2,650 129 2,935 1,594 1,594 1,594 1,594 2,256 632 W118 WHITLEY COUNTY ATTORNEY 0.001438% N/A 1,656 181 1,837 28,909 36,785 22,355 22,174 37,663 3,307 (13) 3,294 - 3,294 353 - 6,290 - - 6,290 80 - 1,366 68 1,514 822 822 822 822 1,163 325 W119 WOLFE COUNTY ATTORNEY 0.004018% N/A 4,628 507 5,135 80,776 102,782 62,462 61,959 105,236 9,240 (35) 9,205 - 9,205 987 - 17,576 - - 17,576 224 - 3,817 187 4,228 2,297 2,297 2,297 2,297 3,251 910 W120 WOODFORD COUNTY ATTORNEY 0.006978% N/A 8,036 880 8,916 140,282 178,501 108,477 107,603 182,762 16,047 (62) 15,985 - 15,985 1,714 - 30,524 - - 30,524 390 - 6,630 326 7,346 3,988 3,988 3,988 3,988 5,645 1,581 X030 OWENSBORO DAVIESS CO TOUR 0.006873% N/A 7,915 867 8,782 138,171 175,815 106,845 105,984 180,012 15,806 (61) 15,745 - 15,745 1,689 - 30,065 - - 30,065 384 - 6,530 320 7,234 3,928 3,928 3,928 3,928 5,560 1,557 X034 FAYETTE CO ATTORNEY OFF 0.078430% N/A 90,324 9,893 100,217 1,576,711 2,006,278 1,219,245 1,209,419 2,054,170 180,365 (693) 179,672 - 179,672 19,270 - 343,082 - - 343,082 4,379 - 74,515 3,658 82,552 44,827 44,827 44,827 44,827 63,455 17,768 X059 KENTON COUNTY ATTORNEY 0.044967% N/A 51,785 5,672 57,457 903,991 1,150,278 699,041 693,407 1,177,736 103,410 (397) 103,013 - 103,013 11,048 - 196,703 - - 196,703 2,511 - 42,722 2,098 47,331 25,701 25,701 25,701 25,701 36,382 10,187 X105 GEORGETOWN WATER & SEWER 0.119293% N/A 137,383 15,048 152,431 2,398,197 3,051,573 1,854,486 1,839,541 3,124,418 274,337 (1,054) 273,283 - 273,283 29,310 - 521,833 - - 521,833 6,661 - 113,338 5,564 125,563 68,182 68,182 68,182 68,182 96,516 27,025 X956 LOU FIREFIGHTERS PENS FUN 0.006618% N/A 7,622 835 8,457 133,044 169,292 102,881 102,052 173,333 15,219 (58) 15,161 - 15,161 1,626 - 28,950 - - 28,950 370 - 6,288 308 6,966 3,783 3,783 3,783 3,783 5,355 1,500

TOTAL 100.000000% N/A 115,163,978 12,614,065 127,778,043 2,010,342,058 2,558,048,813 1,554,563,974 1,542,035,808 2,619,112,629 229,969,314 (883,440) 229,085,874 - 229,085,874 24,569,871 - 437,437,749 - - 437,437,749 5,583,628 - 95,007,692 4,664,565 105,255,885 57,155,202 57,155,202 57,155,202 57,155,203 80,907,107 22,653,992

APPENDIX B

COLLECTIVE OPEB AMOUNTS – CERS HAZARDOUS SYSTEM

Appendix B: Collective OPEB Amounts for CERS Hazardous System

Deferred Amounts Change in Change in

Proportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. Deferred

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.96% 4.96% 6.96% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

39932 JEFFERSON CO SHERIFF 1.361364% N/A 698,738 (98,181) 600,557 11,254,009 15,081,915 8,122,153 7,966,540 15,322,751 1,713,944 (632) 1,713,312 - 1,713,312 (38,620) - 4,151,131 - - 4,151,131 26,225 - 706,096 2,238 734,559 988,072 988,072 988,072 452,358 - -

39934 KENTON CO SHERIFF 0.279358% N/A 143,384 (20,147) 123,237 2,309,373 3,094,877 1,666,702 1,634,770 3,144,297 351,709 (130) 351,579 - 351,579 (7,925) - 851,831 - - 851,831 5,381 - 144,894 459 150,734 202,756 202,756 202,756 92,826 - -

39936 CAMPBELL CO SHERIFF 0.030088% N/A 15,443 (2,170) 13,273 248,729 333,331 179,511 176,071 338,654 37,880 (14) 37,866 - 37,866 (854) - 91,746 - - 91,746 580 - 15,606 50 16,236 21,838 21,838 21,838 9,997 - -

39938 FAYETTE CO SHERIFF 0.354832% N/A 182,122 (25,590) 156,532 2,933,295 3,931,018 2,116,994 2,076,435 3,993,790 446,730 (165) 446,565 - 446,565 (10,066) - 1,081,969 - - 1,081,969 6,835 - 184,040 583 191,458 257,535 257,535 257,535 117,904 - -

39940 DAVIESS CO SHERIFF 0.351143% N/A 180,229 (25,324) 154,905 2,902,799 3,890,149 2,094,985 2,054,847 3,952,269 442,086 (163) 441,923 - 441,923 (9,962) - 1,070,721 - - 1,070,721 6,764 - 182,127 577 189,468 254,858 254,858 254,858 116,679 - -

39944 HARDIN COUNTY SHERIFF 0.205964% N/A 105,713 (14,854) 90,859 1,702,646 2,281,779 1,228,820 1,205,277 2,318,215 259,307 (96) 259,211 - 259,211 (5,843) - 628,035 - - 628,035 3,968 - 106,827 339 111,134 149,487 149,487 149,487 68,438 - -

39946 WARREN COUNTY SHERIFF 0.397604% N/A 204,076 (28,675) 175,401 3,286,879 4,404,869 2,372,180 2,326,731 4,475,208 500,580 (185) 500,395 - 500,395 (11,280) - 1,212,392 - - 1,212,392 7,659 - 206,225 653 214,537 288,579 288,579 288,579 132,117 - -

39948 BOONE COUNTY SHERIFF 1.547436% N/A 794,241 (111,600) 682,641 12,792,214 17,143,319 9,232,294 9,055,411 17,417,073 1,948,207 (719) 1,947,488 - 1,947,488 (43,899) - 4,718,510 - - 4,718,510 29,809 - 802,606 2,544 834,959 1,123,121 1,123,121 1,123,121 514,186 - -

39952 MADISON COUNTY SHERIFF 0.163373% N/A 83,853 (11,782) 72,071 1,350,558 1,809,933 974,714 956,039 1,838,835 205,685 (76) 205,609 - 205,609 (4,635) - 498,164 - - 498,164 3,147 - 84,736 268 88,151 118,575 118,575 118,575 54,286 - -

39962 BULLITT CO SHERIFF 0.302020% N/A 155,016 (21,782) 133,234 2,496,713 3,345,938 1,801,908 1,767,385 3,399,368 380,240 (140) 380,100 - 380,100 (8,568) - 920,933 - - 920,933 5,818 - 156,648 497 162,963 219,205 219,205 219,205 100,356 - -

A156 CITY OF ANCHORAGE 0.058008% N/A 29,773 (4,184) 25,589 479,536 642,643 346,087 339,456 652,906 73,032 (27) 73,005 - 73,005 (1,646) - 176,881 - - 176,881 1,117 - 30,087 96 31,300 42,102 42,102 42,102 19,275 - -

AB19 BELLEVUE/DAYTON FIRE 0.194366% N/A 99,761 (14,018) 85,743 1,606,768 2,153,290 1,159,624 1,137,407 2,187,675 244,705 (90) 244,615 - 244,615 (5,514) - 592,669 - - 592,669 3,744 - 100,811 320 104,875 141,070 141,070 141,070 64,584 - -

AC19 CAMPBELL CO FIRE DIST 1 0.075312% N/A 38,655 (5,431) 33,224 622,583 834,346 449,326 440,717 847,670 94,817 (35) 94,782 - 94,782 (2,137) - 229,645 - - 229,645 1,451 - 39,062 123 40,636 54,661 54,661 54,661 25,025 - -

AD19 SOUTHERN CAMPBELL F DIST 0.072182% N/A 37,048 (5,206) 31,842 596,708 799,671 430,651 422,400 812,440 90,876 (34) 90,842 - 90,842 (2,048) - 220,101 - - 220,101 1,390 - 37,439 119 38,948 52,389 52,389 52,389 23,985 - -

AS02 ALLEN CO AMBULANCE SVC 0.126587% N/A 64,972 (9,129) 55,843 1,046,459 1,402,398 755,242 740,772 1,424,792 159,372 (59) 159,313 - 159,313 (3,591) - 385,995 - - 385,995 2,439 - 65,657 208 68,304 91,876 91,876 91,876 42,062 - -

AS20 WOODFORD CO FIRE DISTRICT 0.044957% N/A 23,075 (3,242) 19,833 371,647 498,058 268,222 263,083 506,011 56,600 (21) 56,579 - 56,579 (1,275) - 137,085 - - 137,085 866 - 23,318 74 24,258 32,629 32,629 32,629 14,939 - -

B008 BURLINGTON FIRE PRO DIST 0.253797% N/A 130,265 (18,304) 111,961 2,098,068 2,811,698 1,514,201 1,485,190 2,856,597 319,528 (118) 319,410 - 319,410 (7,200) - 773,889 - - 773,889 4,889 - 131,636 417 136,942 184,205 184,205 184,205 84,332 - -

B015 CITY OF HILLVIEW 0.109295% N/A 56,097 (7,882) 48,215 903,511 1,210,828 652,075 639,581 1,230,163 137,601 (51) 137,550 - 137,550 (3,101) - 333,267 - - 333,267 2,105 - 56,688 180 58,973 79,326 79,326 79,326 36,317 - -

B045 CITY OF BELLEFONTE 0.025277% N/A 12,974 (1,823) 11,151 208,958 280,032 150,807 147,918 284,504 31,823 (12) 31,811 - 31,811 (717) - 77,076 - - 77,076 487 - 13,110 42 13,639 18,346 18,346 18,346 8,399 - -

B256 BUECHEL FIRE PROTECT DIST 0.127645% N/A 65,515 (9,206) 56,309 1,055,205 1,414,119 761,554 746,963 1,436,701 160,704 (59) 160,645 - 160,645 (3,621) - 389,221 - - 389,221 2,459 - 66,205 210 68,874 92,644 92,644 92,644 42,414 - -

B259 CITY OF LUDLOW 0.131672% N/A 67,582 (9,496) 58,086 1,088,495 1,458,732 785,580 770,529 1,482,026 165,774 (61) 165,713 - 165,713 (3,735) - 401,500 - - 401,500 2,536 - 68,294 216 71,046 95,567 95,567 95,567 43,752 - -

B456 ANCHORAGE FIRE PROTECTION 0.183709% N/A 94,291 (13,249) 81,042 1,518,670 2,035,226 1,096,042 1,075,043 2,067,726 231,288 (85) 231,203 - 231,203 (5,212) - 560,174 - - 560,174 3,539 - 95,284 302 99,125 133,335 133,335 133,335 61,043 - -

B656 LOUISVILLE AIRPORT AUTHOR 0.414223% N/A 212,605 (29,874) 182,731 3,424,264 4,588,983 2,471,332 2,423,984 4,662,262 521,503 (192) 521,311 - 521,311 (11,751) - 1,263,067 - - 1,263,067 7,979 - 214,844 681 223,504 300,641 300,641 300,641 137,639 - -

B956 LAKE DREAMLAND FIRE DIST 0.032179% N/A 16,516 (2,321) 14,195 266,015 356,496 191,986 188,308 362,189 40,513 (15) 40,498 - 40,498 (913) - 98,122 - - 98,122 620 - 16,690 53 17,363 23,355 23,355 23,355 10,693 - -

C156 FAIRDALE FIRE DISTRICT 0.182276% N/A 93,556 (13,146) 80,410 1,506,824 2,019,350 1,087,493 1,066,657 2,051,597 229,484 (85) 229,399 - 229,399 (5,171) - 555,804 - - 555,804 3,511 - 94,541 300 98,352 132,295 132,295 132,295 60,567 - -

C256 LOUISVILLE/JEFF CO METRO 27.762476% N/A 14,249,440 (2,002,214) 12,247,226 229,504,498 307,567,478 165,636,149 162,462,707 312,478,887 34,952,688 (12,893) 34,939,795 - 34,939,795 (787,592) - 84,654,571 - - 84,654,571 534,806 - 14,399,515 45,641 14,979,962 20,149,874 20,149,874 20,149,874 9,224,988 - -

C356 INDIAN HILLS POLICE DEPT 0.051965% N/A 26,672 (3,748) 22,924 429,580 575,696 310,033 304,093 584,889 65,423 (24) 65,399 - 65,399 (1,474) - 158,454 - - 158,454 1,001 - 26,953 85 28,039 37,716 37,716 37,716 17,267 - -

D024 CITY OF PEMBROKE 0.006826% N/A 3,504 (492) 3,012 56,429 75,622 40,725 39,945 76,830 8,594 (3) 8,591 - 8,591 (194) - 20,814 - - 20,814 131 - 3,540 11 3,682 4,954 4,954 4,954 2,268 - -

D071 CITY OF LEWISBURG 0.008290% N/A 4,255 (598) 3,657 68,531 91,841 49,460 48,512 93,308 10,437 (4) 10,433 - 10,433 (235) - 25,278 - - 25,278 160 - 4,300 14 4,474 6,017 6,017 6,017 2,755 - -

D098 CITY OF COAL RUN VILLAGE 0.023584% N/A 12,105 (1,701) 10,404 194,962 261,276 140,707 138,011 265,448 29,692 (11) 29,681 - 29,681 (669) - 71,913 - - 71,913 454 - 12,232 39 12,725 17,117 17,117 17,117 7,836 - -

D106 SIMPSONVILLE RURAL FIRE 0.047450% N/A 24,354 (3,422) 20,932 392,256 525,676 283,096 277,672 534,071 59,739 (22) 59,717 - 59,717 (1,346) - 144,687 - - 144,687 914 - 24,611 78 25,603 34,439 34,439 34,439 15,767 - -

G015 ZONETON FIRE PROT DIST 0.124066% N/A 63,678 (8,948) 54,730 1,025,618 1,374,469 740,201 726,019 1,396,417 156,198 (58) 156,140 - 156,140 (3,520) - 378,308 - - 378,308 2,390 - 64,349 204 66,943 90,046 90,046 90,046 41,225 - -

GS06 SHELBY CO SUB FIRE DIST 0.013140% N/A 6,745 (948) 5,797 108,625 145,572 78,396 76,894 147,896 16,543 (6) 16,537 - 16,537 (373) - 40,067 - - 40,067 253 - 6,815 22 7,090 9,537 9,537 9,537 4,366 - -

J002 CITY OF SCOTTSVILLE 0.031534% N/A 16,185 (2,274) 13,911 260,683 349,350 188,138 184,533 354,929 39,701 (15) 39,686 - 39,686 (895) - 96,155 - - 96,155 607 - 16,356 52 17,015 22,887 22,887 22,887 10,478 - -

J003 CITY OF LAWRENCEBURG 0.109468% N/A 56,186 (7,895) 48,291 904,941 1,212,745 653,107 640,594 1,232,111 137,819 (51) 137,768 - 137,768 (3,105) - 333,795 - - 333,795 2,109 - 56,778 180 59,067 79,451 79,451 79,451 36,375 - -

J007 CITY OF MIDDLESBORO 0.390464% N/A 200,410 (28,160) 172,250 3,227,855 4,325,768 2,329,582 2,284,949 4,394,844 491,590 (181) 491,409 - 491,409 (11,077) - 1,190,620 - - 1,190,620 7,522 - 202,521 642 210,685 283,397 283,397 283,397 129,744 - -

J024 CITY OF HOPKINSVILLE 1.689418% N/A 867,115 (121,840) 745,275 13,965,938 18,716,271 10,079,385 9,886,273 19,015,143 2,126,961 (785) 2,126,176 - 2,126,176 (47,927) - 5,151,448 - - 5,151,448 32,544 - 876,247 2,777 911,568 1,226,171 1,226,171 1,226,171 561,364 - -

J037 CITY OF FRANKFORT 1.532456% N/A 786,553 (110,520) 676,033 12,668,378 16,977,363 9,142,920 8,967,750 17,248,467 1,929,347 (712) 1,928,635 - 1,928,635 (43,474) - 4,672,833 - - 4,672,833 29,521 - 794,836 2,519 826,876 1,112,249 1,112,249 1,112,249 509,209 - -

J040 CITY OF LANCASTER 0.050524% N/A 25,932 (3,644) 22,288 417,668 559,732 301,436 295,660 568,670 63,609 (24) 63,585 - 63,585 (1,433) - 154,060 - - 154,060 973 - 26,205 83 27,261 36,670 36,670 36,670 16,788 - -

J059 KENTON COUNTY AIRPORT BD 1.442684% N/A 740,476 (104,046) 636,430 11,926,259 15,982,821 8,607,324 8,442,415 16,238,043 1,816,325 (670) 1,815,655 - 1,815,655 (40,927) - 4,399,096 - - 4,399,096 27,791 - 748,274 2,372 778,437 1,047,093 1,047,093 1,047,093 479,379 - -

J063 CITY OF LONDON 0.373419% N/A 191,662 (26,931) 164,731 3,086,949 4,136,934 2,227,888 2,185,204 4,202,995 470,131 (173) 469,958 - 469,958 (10,594) - 1,138,646 - - 1,138,646 7,193 - 193,681 614 201,488 271,026 271,026 271,026 124,080 - -

J067 CITY OF WHITESBURG 0.057732% N/A 29,631 (4,164) 25,467 477,254 639,586 344,440 337,841 649,799 72,684 (27) 72,657 - 72,657 (1,638) - 176,039 - - 176,039 1,112 - 29,944 95 31,151 41,901 41,901 41,901 19,183 - -

J084 CITY OF HARRODSBURG 0.100552% N/A 51,610 (7,252) 44,358 831,235 1,113,969 599,912 588,418 1,131,757 126,594 (47) 126,547 - 126,547 (2,853) - 306,608 - - 306,608 1,937 - 52,153 165 54,255 72,980 72,980 72,980 33,412 - -

J090 CITY OF BARDSTOWN 0.370810% N/A 190,323 (26,743) 163,580 3,065,381 4,108,030 2,212,322 2,169,936 4,173,630 466,846 (172) 466,674 - 466,674 (10,519) - 1,130,690 - - 1,130,690 7,143 - 192,327 610 200,080 269,132 269,132 269,132 123,214 - -

J100 CITY OF SOMERSET 0.908475% N/A 466,286 (65,519) 400,767 7,510,105 10,064,569 5,420,133 5,316,288 10,225,286 1,143,761 (422) 1,143,339 - 1,143,339 (25,772) - 2,770,162 - - 2,770,162 17,501 - 471,197 1,494 490,192 659,367 659,367 659,367 301,870 - -

J113 CITY OF MORGANFIELD 0.030984% N/A 15,903 (2,235) 13,668 256,136 343,257 184,856 181,315 348,739 39,009 (14) 38,995 - 38,995 (879) - 94,478 - - 94,478 597 - 16,070 51 16,718 22,488 22,488 22,488 10,295 - -

J118 CITY OF CORBIN 0.307812% N/A 157,988 (22,199) 135,789 2,544,594 3,410,105 1,836,464 1,801,279 3,464,560 387,532 (143) 387,389 - 387,389 (8,732) - 938,594 - - 938,594 5,930 - 159,652 506 166,088 223,408 223,408 223,408 102,281 - -

J156 CITY OF JEFFERSONTOWN 0.745590% N/A 382,684 (53,772) 328,912 6,163,581 8,260,043 4,448,330 4,363,104 8,391,944 938,691 (346) 938,345 - 938,345 (21,152) - 2,273,486 - - 2,273,486 14,363 - 386,714 1,226 402,303 541,146 541,146 541,146 247,747 - -

J210 BOYD CO AMBULANCE SERVICE 0.354624% N/A 182,015 (25,575) 156,440 2,931,576 3,928,713 2,115,753 2,075,217 3,991,449 446,468 (165) 446,303 - 446,303 (10,060) - 1,081,335 - - 1,081,335 6,831 - 183,932 583 191,346 257,384 257,384 257,384 117,835 - -

J256 CITY OF ST MATTHEWS 0.390371% N/A 200,363 (28,153) 172,210 3,227,086 4,324,738 2,329,027 2,284,405 4,393,797 491,473 (181) 491,292 - 491,292 (11,074) - 1,190,337 - - 1,190,337 7,520 - 202,473 641 210,634 283,330 283,330 283,330 129,713 - -

J259 CITY OF PARK HILLS 0.047394% N/A 24,326 (3,418) 20,908 391,793 525,056 282,762 277,344 533,440 59,669 (22) 59,647 - 59,647 (1,345) - 144,516 - - 144,516 913 - 24,582 78 25,573 34,398 34,398 34,398 15,748 - -

J319 CITY OF ALEXANDRIA 0.163189% N/A 83,759 (11,769) 71,990 1,349,037 1,807,895 973,616 954,963 1,836,764 205,453 (76) 205,377 - 205,377 (4,630) - 497,603 - - 497,603 3,144 - 84,641 268 88,053 118,442 118,442 118,442 54,225 - -

J324 CITY OF OAK GROVE 0.121350% N/A 62,284 (8,752) 53,532 1,003,166 1,344,380 723,997 710,126 1,365,848 152,778 (56) 152,722 - 152,722 (3,443) - 370,026 - - 370,026 2,338 - 62,940 200 65,478 88,076 88,076 88,076 40,323 - -

J356 CITY OF WEST BUECHEL 0.104894% N/A 53,838 (7,565) 46,273 867,129 1,162,072 625,817 613,827 1,180,628 132,061 (49) 132,012 - 132,012 (2,976) - 319,847 - - 319,847 2,021 - 54,405 172 56,598 76,131 76,131 76,131 34,855 - -

J359 CITY OF FORT WRIGHT 0.224517% N/A 115,236 (16,192) 99,044 1,856,018 2,487,319 1,339,511 1,313,847 2,527,038 282,665 (104) 282,561 - 282,561 (6,369) - 684,607 - - 684,607 4,325 - 116,450 369 121,144 162,954 162,954 162,954 74,603 - -

J410 CANNONSBURG VOL FIRE DEPT 0.011492% N/A 5,899 (829) 5,070 95,001 127,314 68,563 67,250 129,348 14,468 (5) 14,463 - 14,463 (326) - 35,042 - - 35,042 221 - 5,961 19 6,201 8,341 8,341 8,341 3,818 - -

J419 CITY OF COLD SPRING 0.112635% N/A 57,811 (8,123) 49,688 931,122 1,247,830 672,002 659,127 1,267,757 141,806 (52) 141,754 - 141,754 (3,195) - 343,452 - - 343,452 2,170 - 58,420 185 60,775 81,750 81,750 81,750 37,427 - -

J456 CITY OF SHIVELY 0.596349% N/A 306,084 (43,008) 263,076 4,929,848 6,606,671 3,557,930 3,489,763 6,712,170 750,798 (277) 750,521 - 750,521 (16,918) - 1,818,414 - - 1,818,414 11,488 - 309,307 980 321,775 432,827 432,827 432,827 198,156 - -

J510 CITY OF CATLETTSBURG 0.086543% N/A 44,419 (6,241) 38,178 715,426 958,769 516,332 506,439 974,080 108,957 (40) 108,917 - 108,917 (2,455) - 263,891 - - 263,891 1,667 - 44,887 142 46,696 62,813 62,813 62,813 28,756 - -

J619 CITY OF FORT THOMAS 0.664046% N/A 340,830 (47,891) 292,939 5,489,480 7,356,655 3,961,823 3,885,918 7,474,130 836,027 (308) 835,719 - 835,719 (18,838) - 2,024,838 - - 2,024,838 12,792 - 344,420 1,092 358,304 481,962 481,962 481,962 220,650 - -

J719 CITY OF SOUTHGATE 0.000204% N/A 105 (15) 90 1,686 2,260 1,217 1,194 2,296 257 (0) 257 - 257 (6) - 622 - - 622 4 - 106 1 111 148 148 148 68 - -

J756 CITY OF PROSPECT 0.031376% N/A 16,104 (2,263) 13,841 259,376 347,600 187,195 183,609 353,151 39,502 (15) 39,487 - 39,487 (890) - 95,673 - - 95,673 604 - 16,274 52 16,930 22,772 22,772 22,772 10,426 - -

J819 CITY OF BELLEVUE 0.113839% N/A 58,429 (8,210) 50,219 941,075 1,261,169 679,185 666,172 1,281,308 143,322 (53) 143,269 - 143,269 (3,229) - 347,123 - - 347,123 2,193 - 59,045 187 61,425 82,624 82,624 82,624 37,826 - -

J859 CITY OF VILLA HILLS 0.044168% N/A 22,670 (3,185) 19,485 365,124 489,317 263,515 258,466 497,130 55,607 (20) 55,587 - 55,587 (1,253) - 134,679 - - 134,679 851 - 22,909 72 23,832 32,057 32,057 32,057 14,676 - -

J919 CITY OF DAYTON 0.081467% N/A 41,814 (5,875) 35,939 673,465 902,535 486,047 476,735 916,947 102,566 (38) 102,528 - 102,528 (2,311) - 248,413 - - 248,413 1,569 - 42,254 134 43,957 59,128 59,128 59,128 27,070 - -

J956 OKOLONA FIRE DISTRICT 0.362702% N/A 186,161 (26,158) 160,003 2,998,354 4,018,206 2,163,948 2,122,489 4,082,371 456,638 (169) 456,469 - 456,469 (10,289) - 1,105,967 - - 1,105,967 6,987 - 188,122 597 195,706 263,247 263,247 263,247 120,520 - -

J959 CITY OF INDEPENDENCE 0.328437% N/A 168,575 (23,687) 144,888 2,715,095 3,638,600 1,959,517 1,921,974 3,696,703 413,499 (153) 413,346 - 413,346 (9,317) - 1,001,485 - - 1,001,485 6,327 - 170,350 540 177,217 238,378 238,378 238,378 109,134 - -

K001 CITY OF COLUMBIA 0.107910% N/A 55,386 (7,782) 47,604 892,061 1,195,484 643,811 631,476 1,214,575 135,858 (50) 135,808 - 135,808 (3,061) - 329,044 - - 329,044 2,079 - 55,969 177 58,225 78,321 78,321 78,321 35,857 - -

K010 CITY OF ASHLAND 1.122387% N/A 576,080 (80,946) 495,134 9,278,454 12,434,400 6,696,372 6,568,075 12,632,960 1,413,074 (521) 1,412,553 - 1,412,553 (31,841) - 3,422,432 - - 3,422,432 21,621 - 582,147 1,845 605,613 814,623 814,623 814,623 372,950 - -

K011 CITY OF DANVILLE 0.468596% N/A 240,513 (33,795) 206,718 3,873,750 5,191,356 2,795,732 2,742,168 5,274,254 589,958 (218) 589,740 - 589,740 (13,294) - 1,428,864 - - 1,428,864 9,027 - 243,046 770 252,843 340,104 340,104 340,104 155,707 - -

K016 CITY OF MORGANTOWN 0.039390% N/A 20,217 (2,841) 17,376 325,626 436,383 235,008 230,506 443,352 49,592 (18) 49,574 - 49,574 (1,117) - 120,110 - - 120,110 759 - 20,430 65 21,254 28,589 28,589 28,589 13,088 - -

K018 CITY OF MURRAY 0.600172% N/A 308,046 (43,284) 264,762 4,961,451 6,649,025 3,580,739 3,512,135 6,755,200 755,611 (279) 755,332 - 755,332 (17,026) - 1,830,071 - - 1,830,071 11,561 - 311,290 986 323,837 435,602 435,602 435,602 199,427 - -

K019 CITY OF NEWPORT 0.969025% N/A 497,364 (69,886) 427,478 8,010,654 10,735,374 5,781,385 5,670,619 10,906,803 1,219,993 (450) 1,219,543 - 1,219,543 (27,490) - 2,954,794 - - 2,954,794 18,667 - 502,603 1,594 522,864 703,314 703,314 703,314 321,990 - -

K026 CITY OF MANCHESTER 0.081355% N/A 41,756 (5,867) 35,889 672,539 901,294 485,379 476,080 915,686 102,425 (38) 102,387 - 102,387 (2,308) - 248,071 - - 248,071 1,567 - 42,196 134 43,897 59,047 59,047 59,047 27,033 - -

K029 CITY OF BURKESVILLE 0.041847% N/A 21,479 (3,018) 18,461 345,937 463,603 249,667 244,884 471,006 52,685 (19) 52,666 - 52,666 (1,187) - 127,602 - - 127,602 806 - 21,705 69 22,580 30,373 30,373 30,373 13,906 - -

K034 LEX/FAYETTE URBAN CO GOVT 2.440884% N/A 1,252,815 (176,035) 1,076,780 20,178,094 27,041,411 14,562,773 14,283,763 27,473,224 3,073,049 (1,133) 3,071,916 - 3,071,916 (69,245) - 7,442,852 - - 7,442,852 47,020 - 1,266,009 4,012 1,317,041 1,771,583 1,771,583 1,771,583 811,063 - -

K041 CITY OF WILLIAMSTOWN 0.061394% N/A 31,511 (4,428) 27,083 507,527 680,155 366,288 359,270 691,016 77,294 (29) 77,265 - 77,265 (1,742) - 187,205 - - 187,205 1,183 - 31,843 101 33,127 44,559 44,559 44,559 20,401 - -

K043 CITY OF LEITCHFIELD 0.132101% N/A 67,802 (9,527) 58,275 1,092,041 1,463,485 788,139 773,039 1,486,855 166,314 (61) 166,253 - 166,253 (3,748) - 402,808 - - 402,808 2,545 - 68,517 217 71,279 95,879 95,879 95,879 43,895 - -

K049 CITY OF CYNTHIANA 0.274166% N/A 140,719 (19,773) 120,946 2,266,452 3,037,357 1,635,726 1,604,387 3,085,859 345,172 (127) 345,045 - 345,045 (7,778) - 835,999 - - 835,999 5,281 - 142,201 451 147,933 198,989 198,989 198,989 91,100 - -

K065 CITY OF BEATTYVILLE 0.037456% N/A 19,225 (2,701) 16,524 309,638 414,957 223,470 219,188 421,584 47,157 (17) 47,140 - 47,140 (1,063) - 114,212 - - 114,212 722 - 19,427 62 20,211 27,186 27,186 27,186 12,446 - -

K071 CITY OF RUSSELLVILLE 0.255634% N/A 131,208 (18,436) 112,772 2,113,254 2,832,049 1,525,160 1,495,940 2,877,273 321,841 (119) 321,722 - 321,722 (7,252) - 779,491 - - 779,491 4,924 - 132,589 420 137,933 185,538 185,538 185,538 84,943 - -

K078 CITY OF LEBANON 0.089061% N/A 45,712 (6,423) 39,289 736,242 986,665 531,355 521,174 1,002,421 112,127 (41) 112,086 - 112,086 (2,527) - 271,569 - - 271,569 1,716 - 46,193 146 48,055 64,640 64,640 64,640 29,594 - -

K079 CITY OF BENTON 0.069524% N/A 35,684 (5,014) 30,670 574,735 770,224 414,793 406,846 782,523 87,530 (32) 87,498 - 87,498 (1,972) - 211,996 - - 211,996 1,339 - 36,060 114 37,513 50,460 50,460 50,460 23,102 - -

K091 CITY OF CARLISLE 0.047590% N/A 24,426 (3,432) 20,994 393,413 527,227 283,931 278,491 535,646 59,915 (22) 59,893 - 59,893 (1,350) - 145,114 - - 145,114 917 - 24,683 78 25,678 34,541 34,541 34,541 15,813 - -

K099 CITY OF STANTON 0.045494% N/A 23,350 (3,281) 20,069 376,086 504,007 271,426 266,225 512,055 57,277 (21) 57,256 - 57,256 (1,291) - 138,722 - - 138,722 876 - 23,596 75 24,547 33,019 33,019 33,019 15,117 - -

K103 CITY OF MOREHEAD 0.167686% N/A 86,067 (12,093) 73,974 1,386,213 1,857,715 1,000,446 981,279 1,887,380 211,115 (78) 211,037 - 211,037 (4,757) - 511,316 - - 511,316 3,230 - 86,973 275 90,478 121,706 121,706 121,706 55,719 - -

K105 CITY OF GEORGETOWN 1.040486% N/A 534,043 (75,039) 459,004 8,601,402 11,527,057 6,207,735 6,088,800 11,711,128 1,309,962 (483) 1,309,479 - 1,309,479 (29,518) - 3,172,696 - - 3,172,696 20,044 - 539,667 1,710 561,421 755,180 755,180 755,180 345,735 - -

K106 CITY OF SHELBYVILLE 0.510120% N/A 261,825 (36,790) 225,035 4,217,017 5,651,381 3,043,472 2,985,162 5,741,625 642,236 (237) 641,999 - 641,999 (14,472) - 1,555,480 - - 1,555,480 9,827 - 264,583 839 275,249 370,243 370,243 370,243 169,504 - -

K108 CITY OF TAYLORSVILLE 0.022196% N/A 11,392 (1,601) 9,791 183,488 245,899 132,426 129,888 249,826 27,945 (10) 27,935 - 27,935 (630) - 67,681 - - 67,681 428 - 11,512 37 11,977 16,110 16,110 16,110 7,375 - -

K111 CITY OF CADIZ 0.077324% N/A 39,687 (5,577) 34,110 639,216 856,636 461,330 452,491 870,316 97,350 (36) 97,314 - 97,314 (2,194) - 235,780 - - 235,780 1,490 - 40,106 128 41,724 56,121 56,121 56,121 25,694 - -

K114 CITY OF BOWLING GREEN 2.557329% N/A 1,312,582 (184,433) 1,128,149 21,140,712 28,331,451 15,257,505 14,965,185 28,783,863 3,219,652 (1,188) 3,218,464 - 3,218,464 (72,549) - 7,797,921 - - 7,797,921 49,263 - 1,326,405 4,204 1,379,872 1,856,097 1,856,097 1,856,097 849,756 - -

K115 CITY OF SPRINGFIELD 0.046973% N/A 24,110 (3,388) 20,722 388,312 520,392 280,250 274,880 528,702 59,139 (22) 59,117 - 59,117 (1,333) - 143,232 - - 143,232 905 - 24,363 77 25,345 34,093 34,093 34,093 15,608 - -

K120 CITY OF VERSAILLES 0.417737% N/A 214,409 (30,127) 184,282 3,453,313 4,627,913 2,492,297 2,444,547 4,701,814 525,927 (194) 525,733 - 525,733 (11,851) - 1,273,782 - - 1,273,782 8,047 - 216,667 687 225,401 303,192 303,192 303,192 138,806 - -

K256 JEFFERSONTOWN FIRE DIST 0.468005% N/A 240,209 (33,752) 206,457 3,868,864 5,184,808 2,792,206 2,738,710 5,267,602 589,214 (217) 588,997 - 588,997 (13,277) - 1,427,062 - - 1,427,062 9,015 - 242,739 769 252,523 339,676 339,676 339,676 155,510 - -

K315 MT WASHINGTON FIRE P DIST 0.154708% N/A 79,406 (11,157) 68,249 1,278,927 1,713,938 923,017 905,333 1,741,307 194,776 (72) 194,704 - 194,704 (4,389) - 471,742 - - 471,742 2,980 - 80,242 254 83,476 112,286 112,286 112,286 51,407 - -

K356 ST MATTHEWS FIRE DIST. 0.400196% N/A 205,406 (28,862) 176,544 3,308,307 4,433,584 2,387,645 2,341,899 4,504,382 503,843 (186) 503,657 - 503,657 (11,353) - 1,220,295 - - 1,220,295 7,709 - 207,569 658 215,936 290,460 290,460 290,460 132,979 - -

K414 CITY OF SMITHS GROVE 0.008645% N/A 4,437 (623) 3,814 71,466 95,774 51,578 50,590 97,303 10,884 (4) 10,880 - 10,880 (245) - 26,361 - - 26,361 167 - 4,484 14 4,665 6,275 6,275 6,275 2,873 - -

K419 ALEXANDRIA FIRE DISTRICT 0.188077% N/A 96,533 (13,564) 82,969 1,554,779 2,083,617 1,122,103 1,100,604 2,116,889 236,787 (87) 236,700 - 236,700 (5,336) - 573,493 - - 573,493 3,623 - 97,550 309 101,482 136,506 136,506 136,506 62,495 - -

K456 CAMP TAYLOR FIRE PRO DIST 0.067999% N/A 34,901 (4,904) 29,997 562,128 753,329 405,695 397,922 765,359 85,610 (32) 85,578 - 85,578 (1,929) - 207,346 - - 207,346 1,310 - 35,269 112 36,691 49,353 49,353 49,353 22,595 - -

K559 CITY OF TAYLOR MILL 0.214109% N/A 109,894 (15,441) 94,453 1,769,978 2,372,013 1,277,415 1,252,940 2,409,891 269,561 (99) 269,462 - 269,462 (6,074) - 652,871 - - 652,871 4,125 - 111,052 352 115,529 155,400 155,400 155,400 71,144 - -

K656 MCMAHAN FIRE PRO DIST 14 0.091794% N/A 47,114 (6,620) 40,494 758,835 1,016,943 547,660 537,168 1,033,182 115,568 (43) 115,525 - 115,525 (2,604) - 279,902 - - 279,902 1,768 - 47,611 151 49,530 66,623 66,623 66,623 30,502 - -

K659 CITY OF EDGEWOOD 0.297216% N/A 152,550 (21,435) 131,115 2,457,000 3,292,717 1,773,247 1,739,273 3,345,297 374,192 (138) 374,054 - 374,054 (8,432) - 906,284 - - 906,284 5,725 - 154,157 488 160,370 215,718 215,718 215,718 98,759 - -

K719 CENTRAL CAMPBELL CO FIRE 0.225977% N/A 115,986 (16,297) 99,689 1,868,088 2,503,493 1,348,221 1,322,391 2,543,471 284,503 (105) 284,398 - 284,398 (6,411) - 689,059 - - 689,059 4,353 - 117,207 371 121,931 164,013 164,013 164,013 75,088 - -

K759 LAKESIDE/CRESTVIEWHLS POL 0.133897% N/A 68,724 (9,657) 59,067 1,106,888 1,483,382 798,855 783,549 1,507,070 168,575 (62) 168,513 - 168,513 (3,799) - 408,285 - - 408,285 2,579 - 69,448 221 72,248 97,182 97,182 97,182 44,491 - -

K856 HIGHVIEW FIRE DISTRICT 0.122503% N/A 62,876 (8,835) 54,041 1,012,697 1,357,153 730,876 716,873 1,378,825 154,230 (57) 154,173 - 154,173 (3,475) - 373,542 - - 373,542 2,360 - 63,538 201 66,099 88,912 88,912 88,912 40,705 - -

K859 CITY OF FORT MITCHELL 0.330633% N/A 169,701 (23,845) 145,856 2,733,249 3,662,928 1,972,619 1,934,825 3,721,420 416,264 (154) 416,110 - 416,110 (9,380) - 1,008,181 - - 1,008,181 6,369 - 171,489 544 178,402 239,971 239,971 239,971 109,864 - -

L001 ADAIR CO AMBULANCE SER 0.089026% N/A 45,694 (6,421) 39,273 735,953 986,277 531,146 520,970 1,002,027 112,083 (41) 112,042 - 112,042 (2,526) - 271,462 - - 271,462 1,715 - 46,175 147 48,037 64,615 64,615 64,615 29,582 - -

L005 CITY OF GLASGOW 0.547559% N/A 281,042 (39,490) 241,552 4,526,515 6,066,150 3,266,840 3,204,250 6,163,018 689,371 (254) 689,117 - 689,117 (15,534) - 1,669,641 - - 1,669,641 10,548 - 284,001 900 295,449 397,416 397,416 397,416 181,945 - -

L009 CITY OF PARIS 0.250955% N/A 128,806 (18,099) 110,707 2,074,574 2,780,213 1,497,245 1,468,559 2,824,609 315,950 (117) 315,833 - 315,833 (7,119) - 765,223 - - 765,223 4,834 - 130,162 413 135,409 182,141 182,141 182,141 83,388 - -

L015 CITY OF MT WASHINGTON 0.190191% N/A 97,618 (13,716) 83,902 1,572,255 2,107,037 1,134,715 1,112,975 2,140,683 239,449 (88) 239,361 - 239,361 (5,396) - 579,939 - - 579,939 3,664 - 98,646 312 102,622 138,040 138,040 138,040 63,197 - -

L025 CITY OF WINCHESTER 0.893961% N/A 458,837 (64,472) 394,365 7,390,121 9,903,776 5,333,539 5,231,353 10,061,925 1,125,488 (415) 1,125,073 - 1,125,073 (25,361) - 2,725,905 - - 2,725,905 17,221 - 463,669 1,469 482,359 648,833 648,833 648,833 297,048 - -

L031 EDMONSON CO AMBULANCE DIS 0.049586% N/A 25,451 (3,576) 21,875 409,913 549,340 295,839 290,171 558,112 62,428 (23) 62,405 - 62,405 (1,407) - 151,200 - - 151,200 955 - 25,719 81 26,755 35,989 35,989 35,989 16,477 - -

L035 CITY OF FLEMINGSBURG 0.042839% N/A 21,988 (3,090) 18,898 354,138 474,593 255,586 250,689 482,172 53,934 (20) 53,914 - 53,914 (1,215) - 130,627 - - 130,627 825 - 22,219 71 23,115 31,092 31,092 31,092 14,234 - -

L039 CITY OF WARSAW 0.018293% N/A 9,389 (1,319) 8,070 151,223 202,660 109,139 107,048 205,896 23,031 (8) 23,023 - 23,023 (519) - 55,780 - - 55,780 352 - 9,488 30 9,870 13,277 13,277 13,277 6,078 - -

L044 GREEN CO AMBULANCE SVC 0.053218% N/A 27,315 (3,838) 23,477 439,938 589,577 317,509 311,425 598,992 67,001 (25) 66,976 - 66,976 (1,510) - 162,275 - - 162,275 1,025 - 27,602 87 28,714 38,625 38,625 38,625 17,684 - -

L050 CITY OF MUNFORDVILLE 0.019042% N/A 9,774 (1,373) 8,401 157,415 210,957 113,608 111,432 214,326 23,974 (9) 23,965 - 23,965 (540) - 58,064 - - 58,064 367 - 9,876 31 10,274 13,820 13,820 13,820 6,327 - -

L052 CITY OF EMINENCE 0.052723% N/A 27,061 (3,802) 23,259 435,846 584,093 314,555 308,529 593,421 66,378 (24) 66,354 - 66,354 (1,496) - 160,765 - - 160,765 1,016 - 27,346 87 28,449 38,267 38,267 38,267 17,519 - -

L057 CITY OF NICHOLASVILLE 1.012635% N/A 519,748 (73,031) 446,717 8,371,166 11,218,509 6,041,571 5,925,820 11,397,653 1,274,898 (470) 1,274,428 - 1,274,428 (28,727) - 3,087,771 - - 3,087,771 19,507 - 525,222 1,665 546,394 734,966 734,966 734,966 336,481 - -

L061 CITY OF BARBOURVILLE 0.062876% N/A 32,272 (4,535) 27,737 519,778 696,574 375,130 367,943 707,697 79,160 (29) 79,131 - 79,131 (1,784) - 191,724 - - 191,724 1,211 - 32,612 104 33,927 45,635 45,635 45,635 20,892 - -

L072 CITY OF EDDYVILLE 0.043182% N/A 22,164 (3,114) 19,050 356,973 478,393 257,632 252,696 486,032 54,366 (20) 54,346 - 54,346 (1,225) - 131,672 - - 131,672 832 - 22,397 71 23,300 31,341 31,341 31,341 14,348 - -

L073 CITY OF PADUCAH 1.640259% N/A 841,884 (118,295) 723,589 13,559,555 18,171,662 9,786,093 9,598,601 18,461,837 2,065,070 (762) 2,064,308 - 2,064,308 (46,532) - 5,001,550 - - 5,001,550 31,597 - 850,750 2,697 885,044 1,190,492 1,190,492 1,190,492 545,030 - -

L077 CITY OF SALYERSVILLE 0.028102% N/A 14,424 (2,027) 12,397 232,311 311,329 167,662 164,450 316,300 35,380 (13) 35,367 - 35,367 (797) - 85,690 - - 85,690 541 - 14,576 46 15,163 20,396 20,396 20,396 9,338 - -

L086 CITY OF TOMPKINSVILLE 0.070187% N/A 36,024 (5,062) 30,962 580,216 777,569 418,749 410,726 789,986 88,365 (33) 88,332 - 88,332 (1,991) - 214,017 - - 214,017 1,352 - 36,404 116 37,872 50,941 50,941 50,941 23,322 - -

L090 CITY OF NEW HAVEN 0.008204% N/A 4,211 (592) 3,619 67,820 90,888 48,947 48,009 92,340 10,329 (4) 10,325 - 10,325 (233) - 25,016 - - 25,016 158 - 4,255 14 4,427 5,954 5,954 5,954 2,726 - -

L107 CITY OF FRANKLIN 0.193432% N/A 99,282 (13,950) 85,332 1,599,047 2,142,943 1,154,052 1,131,941 2,177,162 243,529 (90) 243,439 - 243,439 (5,487) - 589,821 - - 589,821 3,726 - 100,327 318 104,371 140,392 140,392 140,392 64,275 - -

L108 SPENCER CO FIRE DIST 0.019059% N/A 9,782 (1,375) 8,407 157,555 211,146 113,710 111,531 214,517 23,995 (9) 23,986 - 23,986 (541) - 58,116 - - 58,116 367 - 9,885 32 10,284 13,833 13,833 13,833 6,333 - -

L110 CITY OF ELKTON 0.018685% N/A 9,591 (1,348) 8,243 154,464 207,002 111,478 109,342 210,308 23,524 (9) 23,515 - 23,515 (530) - 56,975 - - 56,975 360 - 9,691 31 10,082 13,561 13,561 13,561 6,208 - -

L159 ELSMERE FIRE PROTECTION 0.120973% N/A 62,091 (8,725) 53,366 1,000,049 1,340,203 721,748 707,920 1,361,604 152,304 (56) 152,248 - 152,248 (3,432) - 368,876 - - 368,876 2,330 - 62,745 199 65,274 87,802 87,802 87,802 40,198 - -

L356 EASTWOOD FIRE PROT DIST 0.155924% N/A 80,030 (11,245) 68,785 1,288,979 1,727,409 930,272 912,449 1,754,993 196,307 (72) 196,235 - 196,235 (4,423) - 475,450 - - 475,450 3,004 - 80,873 256 84,133 113,169 113,169 113,169 51,811 - -

L456 HARRODS CREEK FIRE DIST 0.348241% N/A 178,739 (25,115) 153,624 2,878,809 3,857,999 2,077,671 2,037,865 3,919,606 438,432 (162) 438,270 - 438,270 (9,879) - 1,061,872 - - 1,061,872 6,708 - 180,622 572 187,902 252,751 252,751 252,751 115,715 - -

L556 LYNDON FIRE PROTECT DIST 0.278378% N/A 142,881 (20,076) 122,805 2,301,272 3,084,020 1,660,855 1,629,035 3,133,267 350,475 (129) 350,346 - 350,346 (7,897) - 848,843 - - 848,843 5,363 - 144,386 457 150,206 202,046 202,046 202,046 92,500 - -

Future Plan Years Ending June 30,

Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

Appendix B: Collective OPEB Amounts for CERS Hazardous System

Deferred Amounts Change in Change in

Proportionate from Changes in Proporation & Proporation &

Share of Proportion & Differences Gross Proportionate Net Differences Between Total Differences Between Total

2017 2016 Discount Rate Discount Rate Health Care Health Care Aggregate Plan Between Employer Contrib. Employer Share of Employer Implicit Subsidy Employer Contrib. Deferred Employer Contrib. Deferred

Participating Proportionate Proportionate Employer Implicit Total Discount Rate Less 1.00% Plus 1.00% Trend Rate Trend Rate OPEB & Proportionate Share OPEB Nonemployer OPEB Year Ending Liability Assumption Investment & Proportionate Share Outflow of Liability Assumption Investment & Proportionate Share Inflow of

Employer Code Participating Employer Name Share Share Contributions Subsidy Contributions 5.96% 4.96% 6.96% 1% Decrease 1% Increase Expense of Plan Contributions Expense Contributions Expense June 30, 2018 Experience Changes Experience of Plan Contributions Resources Experience Changes Experience of Plan Contributions Resources 2018 2019 2020 2021 2022 Thereafter

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) (31) (32) (33) (34)

Future Plan Years Ending June 30,

Employer Contributions for FYE June 30, 2017 Net OPEB Liability as of June 30, 2017 OPEB Expense Outstanding Balance of Deferred Outflows of Resources Outstanding Balance of Deferred Inflows of Resources Recognition of Existing Deferred Outflows (Inflows) of Resources for

L656 FERN CREEK FIRE PROT DIST 0.171812% N/A 88,185 (12,391) 75,794 1,420,321 1,903,425 1,025,063 1,005,423 1,933,820 216,310 (80) 216,230 - 216,230 (4,874) - 523,897 - - 523,897 3,310 - 89,113 282 92,705 124,700 124,700 124,700 57,090 - -

L756 PLEASURE RIDGE PARK FIRE 0.427586% N/A 219,464 (30,837) 188,627 3,534,732 4,737,025 2,551,058 2,502,182 4,812,669 538,327 (198) 538,129 - 538,129 (12,130) - 1,303,814 - - 1,303,814 8,237 - 221,775 703 230,715 310,340 310,340 310,340 142,080 - -

L956 WORTHINGTON FIRE DEPT 0.391857% N/A 201,126 (28,261) 172,865 3,239,370 4,341,200 2,337,892 2,293,101 4,410,523 493,344 (182) 493,162 - 493,162 (11,117) - 1,194,868 - - 1,194,868 7,549 - 203,244 645 211,438 284,408 284,408 284,408 130,208 - -

M014 CITY OF HARDINSBURG 0.027578% N/A 14,155 (1,989) 12,166 227,979 305,524 164,536 161,383 310,403 34,720 (13) 34,707 - 34,707 (782) - 84,092 - - 84,092 531 - 14,304 45 14,880 20,016 20,016 20,016 9,164 - -

M015 BULLITT CO FISCAL COURT 0.125357% N/A 64,341 (9,041) 55,300 1,036,291 1,388,772 747,903 733,574 1,410,948 157,823 (58) 157,765 - 157,765 (3,556) - 382,244 - - 382,244 2,415 - 65,019 206 67,640 90,984 90,984 90,984 41,654 - -

M042 CITY OF MAYFIELD 0.487604% N/A 250,269 (35,166) 215,103 4,030,884 5,401,937 2,909,137 2,853,401 5,488,198 613,889 (227) 613,662 - 613,662 (13,833) - 1,486,824 - - 1,486,824 9,393 - 252,905 802 263,100 353,900 353,900 353,900 162,023 - -

M054 CITY OF DAWSON SPRINGS 0.038871% N/A 19,951 (2,803) 17,148 321,336 430,634 231,912 227,468 437,510 48,938 (18) 48,920 - 48,920 (1,103) - 118,527 - - 118,527 749 - 20,161 63 20,973 28,212 28,212 28,212 12,916 - -

M059 KENTON COUNTY FISCAL CT 0.543369% N/A 278,891 (39,187) 239,704 4,491,877 6,019,731 3,241,842 3,179,731 6,115,857 684,096 (252) 683,844 - 683,844 (15,415) - 1,656,865 - - 1,656,865 10,467 - 281,828 893 293,188 394,375 394,375 394,375 180,552 - -

M069 CITY OF STANFORD 0.061564% N/A 31,599 (4,440) 27,159 508,932 682,039 367,302 360,265 692,930 77,508 (29) 77,479 - 77,479 (1,747) - 187,724 - - 187,724 1,186 - 31,931 101 33,218 44,682 44,682 44,682 20,457 - -

M076 CITY OF RICHMOND 1.033121% N/A 530,263 (74,508) 455,755 8,540,518 11,445,464 6,163,794 6,045,701 11,628,232 1,300,689 (480) 1,300,209 - 1,300,209 (29,309) - 3,150,238 - - 3,150,238 19,902 - 535,847 1,698 557,447 749,834 749,834 749,834 343,288 - -

M081 CITY OF MAYSVILLE 0.228819% N/A 117,444 (16,502) 100,942 1,891,582 2,534,979 1,365,177 1,339,022 2,575,459 288,081 (106) 287,975 - 287,975 (6,491) - 697,725 - - 697,725 4,408 - 118,681 376 123,465 166,076 166,076 166,076 76,033 - -

M085 CITY OF EDMONTON 0.046914% N/A 24,079 (3,383) 20,696 387,825 519,738 279,898 274,535 528,038 59,064 (22) 59,042 - 59,042 (1,331) - 143,052 - - 143,052 904 - 24,333 77 25,314 34,050 34,050 34,050 15,588 - -

M109 CITY OF CAMPBELLSVILLE 0.244415% N/A 125,449 (17,627) 107,822 2,020,509 2,707,759 1,458,226 1,430,288 2,750,998 307,716 (113) 307,603 - 307,603 (6,934) - 745,281 - - 745,281 4,708 - 126,770 402 131,880 177,396 177,396 177,396 81,215 - -

M110 CITY OF GUTHRIE 0.017295% N/A 8,877 (1,247) 7,630 142,973 191,603 103,185 101,208 194,663 21,774 (8) 21,766 - 21,766 (491) - 52,737 - - 52,737 333 - 8,970 28 9,331 12,553 12,553 12,553 5,747 - -

M118 WHITLEY CO FISCAL COURT 0.020592% N/A 10,569 (1,485) 9,084 170,228 228,129 122,856 120,502 231,772 25,925 (10) 25,915 - 25,915 (584) - 62,790 - - 62,790 397 - 10,680 34 11,111 14,945 14,945 14,945 6,843 - -

M315 CITY OF PIONEER VILLAGE 0.034805% N/A 17,864 (2,510) 15,354 287,723 385,588 207,653 203,675 391,746 43,819 (16) 43,803 - 43,803 (987) - 106,129 - - 106,129 670 - 18,052 57 18,779 25,261 25,261 25,261 11,565 - -

M356 MIDDLETOWN FIRE PROT DIST 0.525460% N/A 269,699 (37,896) 231,803 4,343,828 5,821,325 3,134,993 3,074,929 5,914,284 661,549 (244) 661,305 - 661,305 (14,907) - 1,602,256 - - 1,602,256 10,122 - 272,539 864 283,525 381,376 381,376 381,376 174,601 - -

N008 CITY OF FLORENCE 1.472359% N/A 755,707 (106,186) 649,521 12,171,573 16,311,576 8,784,370 8,616,070 16,572,049 1,853,686 (684) 1,853,002 - 1,853,002 (41,769) - 4,489,582 - - 4,489,582 28,363 - 763,666 2,421 794,450 1,068,631 1,068,631 1,068,631 489,240 - -

N011 CITY OF PERRYVILLE 0.005599% N/A 2,874 (404) 2,470 46,285 62,029 33,405 32,765 63,019 7,049 (3) 7,046 - 7,046 (159) - 17,073 - - 17,073 108 - 2,904 9 3,021 4,063 4,063 4,063 1,861 - -

N012 CITY OF BROOKSVILLE 0.013740% N/A 7,052 (991) 6,061 113,585 152,219 81,975 80,405 154,650 17,299 (6) 17,293 - 17,293 (390) - 41,897 - - 41,897 265 - 7,127 23 7,415 9,973 9,973 9,973 4,566 - -

N050 CITY OF HORSE CAVE 0.012932% N/A 6,638 (933) 5,705 106,905 143,268 77,155 75,677 145,555 16,281 (6) 16,275 - 16,275 (367) - 39,433 - - 39,433 249 - 6,707 21 6,977 9,386 9,386 9,386 4,297 - -

N051 CITY OF HENDERSON 1.112915% N/A 571,218 (80,263) 490,955 9,200,152 12,329,464 6,639,860 6,512,646 12,526,348 1,401,149 (517) 1,400,632 - 1,400,632 (31,572) - 3,393,550 - - 3,393,550 21,439 - 577,234 1,830 600,503 807,748 807,748 807,748 369,802 - -

N054 CITY OF MADISONVILLE 1.064520% N/A 546,378 (76,773) 469,605 8,800,084 11,793,319 6,351,126 6,229,444 11,981,641 1,340,220 (494) 1,339,726 - 1,339,726 (30,199) - 3,245,981 - - 3,245,981 20,506 - 552,133 1,750 574,389 772,624 772,624 772,624 353,721 - -

N076 MADISON CO EMS 0.443098% N/A 227,426 (31,956) 195,470 3,662,965 4,908,875 2,643,606 2,592,957 4,987,263 557,856 (206) 557,650 - 557,650 (12,570) - 1,351,114 - - 1,351,114 8,536 - 229,821 728 239,085 321,598 321,598 321,598 147,234 - -

N087 CITY OF MT STERLING 0.187670% N/A 96,324 (13,535) 82,789 1,551,415 2,079,108 1,119,674 1,098,223 2,112,308 236,275 (87) 236,188 - 236,188 (5,324) - 572,252 - - 572,252 3,615 - 97,338 309 101,262 136,210 136,210 136,210 62,360 - -

N088 MORGAN CO AMBULANCE SERV 0.033206% N/A 17,044 (2,395) 14,649 274,505 367,874 198,113 194,318 373,748 41,806 (15) 41,791 - 41,791 (942) - 101,253 - - 101,253 640 - 17,223 55 17,918 24,101 24,101 24,101 11,034 - -

N093 CITY OF LAGRANGE 0.135867% N/A 69,735 (9,799) 59,936 1,123,174 1,505,207 810,608 795,078 1,529,243 171,055 (63) 170,992 - 170,992 (3,854) - 414,292 - - 414,292 2,617 - 70,470 224 73,311 98,612 98,612 98,612 45,146 - -

N094 CITY OF OWENTON 0.024344% N/A 12,495 (1,756) 10,739 201,245 269,696 145,241 142,458 274,002 30,649 (11) 30,638 - 30,638 (691) - 74,231 - - 74,231 469 - 12,626 40 13,135 17,669 17,669 17,669 8,089 - -

N099 CITY OF CLAY CITY 0.012029% N/A 6,174 (868) 5,306 99,440 133,264 71,767 70,392 135,392 15,144 (6) 15,138 - 15,138 (341) - 36,679 - - 36,679 232 - 6,239 20 6,491 8,730 8,730 8,730 3,997 - -

N100 CITY OF BURNSIDE 0.028009% N/A 14,376 (2,020) 12,356 231,542 310,299 167,107 163,905 315,254 35,263 (13) 35,250 - 35,250 (795) - 85,406 - - 85,406 540 - 14,527 46 15,113 20,329 20,329 20,329 9,307 - -

N104 CITY OF JAMESTOWN 0.028858% N/A 14,812 (2,081) 12,731 238,561 319,704 172,172 168,874 324,809 36,332 (13) 36,319 - 36,319 (819) - 87,995 - - 87,995 556 - 14,968 47 15,571 20,945 20,945 20,945 9,589 - -

P007 CITY OF PINEVILLE 0.060644% N/A 31,126 (4,374) 26,752 501,327 671,846 361,814 354,881 682,575 76,350 (28) 76,322 - 76,322 (1,720) - 184,918 - - 184,918 1,168 - 31,454 100 32,722 44,015 44,015 44,015 20,151 - -

P015 CITY OF LEBANON JUNCTION 0.023926% N/A 12,280 (1,726) 10,554 197,789 265,065 142,747 140,012 269,298 30,123 (11) 30,112 - 30,112 (679) - 72,956 - - 72,956 461 - 12,410 40 12,911 17,365 17,365 17,365 7,950 - -

P033 ESTILL COUNTY EMS 0.119409% N/A 61,288 (8,612) 52,676 987,120 1,322,876 712,417 698,767 1,344,001 150,335 (56) 150,279 - 150,279 (3,388) - 364,107 - - 364,107 2,300 - 61,934 196 64,430 86,666 86,666 86,666 39,677 - -

P041 CITY OF DRY RIDGE 0.107487% N/A 55,169 (7,752) 47,417 888,564 1,190,798 641,288 629,001 1,209,813 135,325 (50) 135,275 - 135,275 (3,049) - 327,754 - - 327,754 2,071 - 55,750 177 57,998 78,013 78,013 78,013 35,716 - -

P043 CITY OF CLARKSON 0.006514% N/A 3,343 (470) 2,873 53,849 72,166 38,864 38,119 73,318 8,201 (3) 8,198 - 8,198 (185) - 19,863 - - 19,863 125 - 3,379 11 3,515 4,728 4,728 4,728 2,164 - -

P079 CITY OF CALVERT CITY 0.061619% N/A 31,627 (4,444) 27,183 509,387 682,648 367,631 360,587 693,549 77,578 (29) 77,549 - 77,549 (1,748) - 187,891 - - 187,891 1,187 - 31,960 102 33,249 44,722 44,722 44,722 20,475 - -

P093 SOUTH OLDHAM FIRE DEPT 0.124656% N/A 63,982 (8,990) 54,992 1,030,496 1,381,005 743,721 729,472 1,403,058 156,941 (58) 156,883 - 156,883 (3,536) - 380,107 - - 380,107 2,401 - 64,655 205 67,261 90,475 90,475 90,475 41,421 - -

P116 CITY OF MONTICELLO 0.097949% N/A 50,274 (7,064) 43,210 809,717 1,085,131 584,382 573,186 1,102,459 123,317 (45) 123,272 - 123,272 (2,779) - 298,670 - - 298,670 1,887 - 50,803 161 52,851 71,091 71,091 71,091 32,546 - -

P117 CITY OF CLAY 0.009854% N/A 5,058 (711) 4,347 81,460 109,168 58,791 57,664 110,911 12,406 (5) 12,401 - 12,401 (280) - 30,047 - - 30,047 190 - 5,111 16 5,317 7,152 7,152 7,152 3,275 - -

R015 CITY OF SHEPHERDSVILLE 0.504763% N/A 259,076 (36,403) 222,673 4,172,732 5,592,033 3,011,511 2,953,813 5,681,330 635,492 (234) 635,258 - 635,258 (14,320) - 1,539,146 - - 1,539,146 9,724 - 261,805 830 272,359 366,355 366,355 366,355 167,724 - -

R017 CITY OF PRINCETON 0.116306% N/A 59,696 (8,388) 51,308 961,469 1,288,500 693,903 680,609 1,309,075 146,428 (54) 146,374 - 146,374 (3,299) - 354,645 - - 354,645 2,240 - 60,324 191 62,755 84,414 84,414 84,414 38,647 - -

R045 CITY OF RUSSELL 0.170151% N/A 87,332 (12,271) 75,061 1,406,590 1,885,023 1,015,153 995,703 1,915,124 214,218 (79) 214,139 - 214,139 (4,827) - 518,832 - - 518,832 3,278 - 88,252 280 91,810 123,495 123,495 123,495 56,538 - -

R057 CITY OF WILMORE 0.069687% N/A 35,768 (5,026) 30,742 576,083 772,030 415,766 407,800 784,358 87,735 (32) 87,703 - 87,703 (1,977) - 212,493 - - 212,493 1,342 - 36,144 115 37,601 50,579 50,579 50,579 23,155 - -

R104 CITY OF RUSSELL SPRINGS 0.077978% N/A 40,023 (5,624) 34,399 644,622 863,882 465,231 456,318 877,677 98,174 (36) 98,138 - 98,138 (2,212) - 237,774 - - 237,774 1,502 - 40,445 128 42,075 56,596 56,596 56,596 25,910 - -

R105 CITY OF STAMPING GROUND 0.001022% N/A 524 (74) 450 8,449 11,322 6,097 5,981 11,503 1,287 (1) 1,286 - 1,286 (29) - 3,116 - - 3,116 20 - 530 2 552 741 741 741 340 - -

TS59 INDEPENDENCE FIRE DIST 0.458427% N/A 235,294 (33,061) 202,233 3,789,686 5,078,698 2,735,062 2,682,660 5,159,798 577,155 (213) 576,942 - 576,942 (13,005) - 1,397,856 - - 1,397,856 8,831 - 237,772 753 247,356 332,724 332,724 332,724 152,327 - -

V001 ADAIR COUNTY FISCAL COURT 0.086230% N/A 44,258 (6,219) 38,039 712,839 955,302 514,464 504,608 970,557 108,563 (40) 108,523 - 108,523 (2,446) - 262,936 - - 262,936 1,661 - 44,725 142 46,528 62,585 62,585 62,585 28,652 - -

V002 ALLEN COUNTY FISCAL COURT 0.059965% N/A 30,778 (4,325) 26,453 495,714 664,324 357,762 350,908 674,932 75,495 (28) 75,467 - 75,467 (1,701) - 182,848 - - 182,848 1,155 - 31,102 99 32,356 43,522 43,522 43,522 19,925 - -

V003 ANDERSON CO FISCAL COURT 0.096310% N/A 49,432 (6,946) 42,486 796,167 1,066,973 574,604 563,595 1,084,011 121,253 (45) 121,208 - 121,208 (2,732) - 293,673 - - 293,673 1,855 - 49,953 159 51,967 69,901 69,901 69,901 32,002 - -

V005 BARREN CO FISCAL CT 0.292512% N/A 150,136 (21,096) 129,040 2,418,114 3,240,604 1,745,182 1,711,745 3,292,351 368,270 (136) 368,134 - 368,134 (8,298) - 891,941 - - 891,941 5,635 - 151,717 481 157,833 212,304 212,304 212,304 97,197 - -

V007 BELL CO FISCAL CT 0.045090% N/A 23,143 (3,252) 19,891 372,746 499,531 269,015 263,861 507,508 56,768 (21) 56,747 - 56,747 (1,279) - 137,490 - - 137,490 869 - 23,387 74 24,330 32,726 32,726 32,726 14,983 - -

V008 BOONE CO FISCAL CT 0.406650% N/A 208,718 (29,327) 179,391 3,361,660 4,505,085 2,426,150 2,379,667 4,577,025 511,968 (189) 511,779 - 511,779 (11,536) - 1,239,975 - - 1,239,975 7,834 - 210,916 668 219,418 295,144 295,144 295,144 135,123 - -

V009 BOURBON CO FISCAL COURT 0.065476% N/A 33,607 (4,722) 28,885 541,271 725,378 390,642 383,158 736,961 82,434 (30) 82,404 - 82,404 (1,857) - 199,652 - - 199,652 1,261 - 33,960 107 35,328 47,523 47,523 47,523 21,757 - -

V011 BOYLE COUNTY FISCAL COURT 0.311428% N/A 159,844 (22,460) 137,384 2,574,487 3,450,165 1,858,038 1,822,440 3,505,259 392,085 (145) 391,940 - 391,940 (8,835) - 949,620 - - 949,620 5,999 - 161,528 512 168,039 226,033 226,033 226,033 103,482 - -

V012 BRACKEN CO FISCAL COURT 0.027374% N/A 14,050 (1,974) 12,076 226,293 303,264 163,318 160,189 308,106 34,464 (13) 34,451 - 34,451 (777) - 83,470 - - 83,470 527 - 14,198 45 14,770 19,868 19,868 19,868 9,096 - -

V013 BREATHITT CO FISCAL COURT 0.019101% N/A 9,804 (1,378) 8,426 157,903 211,611 113,960 111,777 214,990 24,048 (9) 24,039 - 24,039 (542) - 58,244 - - 58,244 368 - 9,907 32 10,307 13,863 13,863 13,863 6,347 - -

V014 BRECKINRIDGE CO FISCAL CT 0.016632% N/A 8,537 (1,199) 7,338 137,492 184,258 99,230 97,328 187,200 20,940 (8) 20,932 - 20,932 (472) - 50,715 - - 50,715 320 - 8,626 27 8,973 12,071 12,071 12,071 5,527 - -

V017 CALDWELL CO FISCAL COURT 0.078030% N/A 40,050 (5,627) 34,423 645,052 864,458 465,542 456,622 878,262 98,239 (36) 98,203 - 98,203 (2,214) - 237,933 - - 237,933 1,503 - 40,472 128 42,103 56,634 56,634 56,634 25,928 - -

V019 CAMPBELL CO FISCAL CT 0.368516% N/A 189,145 (26,577) 162,568 3,046,417 4,082,616 2,198,636 2,156,512 4,147,810 463,958 (171) 463,787 - 463,787 (10,454) - 1,123,695 - - 1,123,695 7,099 - 191,138 606 198,843 267,467 267,467 267,467 122,452 - -

V023 CASEY CO FISCAL COURT 0.047125% N/A 24,187 (3,399) 20,788 389,569 522,076 281,157 275,770 530,413 59,330 (22) 59,308 - 59,308 (1,337) - 143,696 - - 143,696 908 - 24,442 78 25,428 34,203 34,203 34,203 15,659 - -

V025 CLARK COUNTY FISCAL COURT 0.313315% N/A 160,813 (22,596) 138,217 2,590,086 3,471,070 1,869,296 1,833,482 3,526,498 394,461 (145) 394,316 - 394,316 (8,888) - 955,374 - - 955,374 6,036 - 162,507 515 169,058 227,403 227,403 227,403 104,109 - -

V030 DAVIESS CO FISCAL COURT 0.641204% N/A 329,106 (46,243) 282,863 5,300,651 7,103,599 3,825,544 3,752,250 7,217,033 807,270 (298) 806,972 - 806,972 (18,190) - 1,955,188 - - 1,955,188 12,352 - 332,572 1,054 345,978 465,383 465,383 465,383 213,061 - -

V032 ELLIOTT CO FISCAL CT 0.014882% N/A 7,638 (1,073) 6,565 123,025 164,871 88,789 87,088 167,503 18,736 (7) 18,729 - 18,729 (422) - 45,379 - - 45,379 287 - 7,719 24 8,030 10,801 10,801 10,801 4,945 - -

V035 FLEMING CO FISCAL COURT 0.049515% N/A 25,414 (3,571) 21,843 409,326 548,554 295,416 289,756 557,313 62,339 (23) 62,316 - 62,316 (1,405) - 150,983 - - 150,983 954 - 25,682 81 26,717 35,938 35,938 35,938 16,453 - -

V037 FRANKLIN CO FISCAL COURT 0.758114% N/A 389,111 (54,675) 334,436 6,267,113 8,398,790 4,523,051 4,436,393 8,532,907 954,458 (352) 954,106 - 954,106 (21,507) - 2,311,675 - - 2,311,675 14,604 - 393,210 1,247 409,061 550,236 550,236 550,236 251,908 - -

V041 GRANT COUNTY FISCAL COURT 0.132171% N/A 67,838 (9,532) 58,306 1,092,620 1,464,261 788,557 773,449 1,487,643 166,402 (61) 166,341 - 166,341 (3,750) - 403,022 - - 403,022 2,546 - 68,553 217 71,316 95,929 95,929 95,929 43,918 - -

V043 GRAYSON CO FISCAL COURT 0.455199% N/A 233,637 (32,829) 200,808 3,763,001 5,042,937 2,715,803 2,663,770 5,123,465 573,091 (211) 572,880 - 572,880 (12,914) - 1,388,013 - - 1,388,013 8,769 - 236,097 748 245,614 330,382 330,382 330,382 151,255 - -

V047 HARDIN CO FISCAL COURT 0.728971% N/A 374,154 (52,573) 321,581 6,026,196 8,075,929 4,349,178 4,265,852 8,204,889 917,767 (339) 917,428 - 917,428 (20,680) - 2,222,811 - - 2,222,811 14,043 - 378,094 1,198 393,335 529,083 529,083 529,083 242,224 - -

V049 HARRISON CO FISCAL COURT 0.096766% N/A 49,666 (6,979) 42,687 799,937 1,072,025 577,324 566,263 1,089,144 121,827 (45) 121,782 - 121,782 (2,745) - 295,063 - - 295,063 1,864 - 50,189 159 52,212 70,232 70,232 70,232 32,154 - -

V052 HENRY CO FISCAL COURT 0.055776% N/A 28,628 (4,023) 24,605 461,084 617,916 332,770 326,395 627,783 70,221 (26) 70,195 - 70,195 (1,582) - 170,075 - - 170,075 1,074 - 28,929 92 30,095 40,482 40,482 40,482 18,533 - -

V054 HOPKINS CO FISCAL COURT 0.301118% N/A 154,553 (21,716) 132,837 2,489,257 3,335,945 1,796,527 1,762,107 3,389,216 379,105 (140) 378,965 - 378,965 (8,542) - 918,182 - - 918,182 5,801 - 156,180 495 162,476 218,550 218,550 218,550 100,057 - -

V057 JESSAMINE CO FISCAL COURT 0.509207% N/A 261,357 (36,724) 224,633 4,209,470 5,641,266 3,038,025 2,979,819 5,731,349 641,087 (237) 640,850 - 640,850 (14,446) - 1,552,697 - - 1,552,697 9,809 - 264,110 837 274,756 369,580 369,580 369,580 169,200 - -

V060 KNOTT CO FISCAL CT 0.057789% N/A 29,661 (4,168) 25,493 477,725 640,217 344,780 338,174 650,441 72,756 (27) 72,729 - 72,729 (1,639) - 176,213 - - 176,213 1,113 - 29,973 95 31,181 41,943 41,943 41,943 19,202 - -

V062 LARUE CO FISCAL COURT 0.044039% N/A 22,604 (3,176) 19,428 364,058 487,887 262,745 257,711 495,678 55,445 (20) 55,425 - 55,425 (1,249) - 134,286 - - 134,286 848 - 22,842 72 23,762 31,964 31,964 31,964 14,633 - -

V063 LAUREL COUNTY FISCAL COUR 0.087758% N/A 45,043 (6,329) 38,714 725,470 972,230 523,581 513,549 987,755 110,486 (41) 110,445 - 110,445 (2,490) - 267,596 - - 267,596 1,691 - 45,517 144 47,352 63,694 63,694 63,694 29,160 - -

V067 LETCHER CO FISCAL COURT 0.099355% N/A 50,995 (7,165) 43,830 821,340 1,100,708 592,771 581,414 1,118,284 125,087 (46) 125,041 - 125,041 (2,819) - 302,958 - - 302,958 1,914 - 51,532 163 53,609 72,112 72,112 72,112 33,014 - -

V070 LIVINGSTON CO FISCAL CT 0.052100% N/A 26,741 (3,757) 22,984 430,696 577,192 310,838 304,883 586,408 65,593 (24) 65,569 - 65,569 (1,478) - 158,866 - - 158,866 1,004 - 27,023 85 28,112 37,814 37,814 37,814 17,312 - -

V072 LYON COUNTY FISCAL COURT 0.043921% N/A 22,543 (3,168) 19,375 363,082 486,580 262,041 257,020 494,350 55,296 (20) 55,276 - 55,276 (1,246) - 133,926 - - 133,926 846 - 22,780 72 23,698 31,878 31,878 31,878 14,594 - -

V073 MCCRACKEN CO FISCAL COURT 0.765743% N/A 393,028 (55,225) 337,803 6,330,180 8,483,308 4,568,567 4,481,037 8,618,774 964,063 (356) 963,707 - 963,707 (21,723) - 2,334,937 - - 2,334,937 14,751 - 397,167 1,259 413,177 555,772 555,772 555,772 254,443 - -

V076 MADISON CO FISCAL COURT 0.148002% N/A 75,964 (10,674) 65,290 1,223,490 1,639,645 883,008 866,090 1,665,828 186,333 (69) 186,264 - 186,264 (4,199) - 451,294 - - 451,294 2,851 - 76,764 243 79,858 107,419 107,419 107,419 49,179 - -

V078 MARION CO FISCAL COURT 0.068563% N/A 35,191 (4,945) 30,246 566,791 759,577 409,060 401,223 771,707 86,320 (32) 86,288 - 86,288 (1,945) - 209,065 - - 209,065 1,321 - 35,561 113 36,995 49,763 49,763 49,763 22,782 - -

V079 MARSHALL CO FISCAL COURT 0.358848% N/A 184,183 (25,880) 158,303 2,966,494 3,975,509 2,140,955 2,099,936 4,038,992 451,786 (167) 451,619 - 451,619 (10,180) - 1,094,215 - - 1,094,215 6,913 - 186,123 590 193,626 260,450 260,450 260,450 119,239 - -

V081 MASON CO FIS CT 0.092915% N/A 47,690 (6,701) 40,989 768,102 1,029,362 554,348 543,728 1,045,799 116,979 (43) 116,936 - 116,936 (2,636) - 283,321 - - 283,321 1,790 - 48,192 153 50,135 67,437 67,437 67,437 30,874 - -

V083 MENIFEE CO FISCAL COURT 0.037298% N/A 19,144 (2,690) 16,454 308,332 413,207 222,527 218,263 419,805 46,958 (17) 46,941 - 46,941 (1,058) - 113,731 - - 113,731 718 - 19,345 61 20,124 27,071 27,071 27,071 12,394 - -

V087 MONTGOMERY CO FISCAL CT 0.126174% N/A 64,760 (9,100) 55,660 1,043,045 1,397,823 752,778 738,355 1,420,144 158,852 (59) 158,793 - 158,793 (3,579) - 384,735 - - 384,735 2,431 - 65,442 208 68,081 91,576 91,576 91,576 41,925 - -

V088 MORGAN CO FISCAL CT 0.029274% N/A 15,025 (2,111) 12,914 242,000 324,313 174,654 171,308 329,492 36,856 (14) 36,842 - 36,842 (830) - 89,264 - - 89,264 564 - 15,183 48 15,795 21,247 21,247 21,247 9,728 - -

V090 NELSON CO FISCAL CT 0.233621% N/A 119,909 (16,849) 103,060 1,931,278 2,588,178 1,393,827 1,367,122 2,629,507 294,127 (109) 294,018 - 294,018 (6,628) - 712,367 - - 712,367 4,500 - 121,172 384 126,056 169,561 169,561 169,561 77,628 - -

V093 OLDHAM CO FISCAL COURT 0.652894% N/A 335,106 (47,086) 288,020 5,397,289 7,233,107 3,895,288 3,820,658 7,348,609 821,987 (303) 821,684 - 821,684 (18,522) - 1,990,833 - - 1,990,833 12,577 - 338,635 1,073 352,285 473,868 473,868 473,868 216,945 - -

V094 OWEN COUNTY FISCAL COURT 0.028646% N/A 14,703 (2,066) 12,637 236,808 317,356 170,907 167,633 322,423 36,065 (13) 36,052 - 36,052 (813) - 87,349 - - 87,349 552 - 14,858 47 15,457 20,791 20,791 20,791 9,519 - -

V096 PENDLETON CO FISCAL COURT 0.063996% N/A 32,847 (4,615) 28,232 529,037 708,982 381,812 374,497 720,303 80,570 (30) 80,540 - 80,540 (1,815) - 195,139 - - 195,139 1,233 - 33,193 105 34,531 46,448 46,448 46,448 21,265 - -

V100 PULASKI CO FISCAL CT 0.441114% N/A 226,407 (31,813) 194,594 3,646,564 4,886,896 2,631,769 2,581,347 4,964,932 555,358 (205) 555,153 - 555,153 (12,514) - 1,345,064 - - 1,345,064 8,497 - 228,792 725 238,014 320,158 320,158 320,158 146,574 - -

V103 ROWAN CO FISCAL COURT 0.164135% N/A 84,245 (11,837) 72,408 1,356,857 1,818,375 979,260 960,498 1,847,412 206,644 (76) 206,568 - 206,568 (4,656) - 500,488 - - 500,488 3,162 - 85,132 269 88,563 119,129 119,129 119,129 54,539 - -

V105 SCOTT CO FISCAL CT 1.117940% N/A 573,797 (80,625) 493,172 9,241,692 12,385,134 6,669,840 6,542,052 12,582,907 1,407,476 (519) 1,406,957 - 1,406,957 (31,715) - 3,408,872 - - 3,408,872 21,536 - 579,840 1,837 603,213 811,396 811,396 811,396 371,472 - -

V106 SHELBY CO FISCAL COURT 0.674476% N/A 346,183 (48,643) 297,540 5,575,701 7,472,204 4,024,051 3,946,953 7,591,524 849,159 (313) 848,846 - 848,846 (19,134) - 2,056,642 - - 2,056,642 12,993 - 349,829 1,109 363,931 489,532 489,532 489,532 224,117 - -

V107 SIMPSON CO FISCAL COURT 0.102977% N/A 52,854 (7,427) 45,427 851,282 1,140,834 614,380 602,609 1,159,051 129,647 (48) 129,599 - 129,599 (2,921) - 314,002 - - 314,002 1,984 - 53,411 170 55,565 74,740 74,740 74,740 34,217 - -

V108 SPENCER CO TREASURER 0.165926% N/A 85,164 (11,966) 73,198 1,371,663 1,838,216 989,946 970,979 1,867,570 208,899 (77) 208,822 - 208,822 (4,707) - 505,949 - - 505,949 3,196 - 86,061 272 89,529 120,428 120,428 120,428 55,134 - -

V109 TAYLOR COUNTY FISCAL COUR 0.071853% N/A 36,880 (5,182) 31,698 593,988 796,026 428,689 420,475 808,737 90,462 (33) 90,429 - 90,429 (2,038) - 219,097 - - 219,097 1,384 - 37,268 118 38,770 52,151 52,151 52,151 23,876 - -

V112 TRIMBLE CO FISCAL COURT 0.015444% N/A 7,927 (1,114) 6,813 127,671 171,097 92,142 90,376 173,829 19,444 (7) 19,437 - 19,437 (438) - 47,093 - - 47,093 298 - 8,010 26 8,334 11,209 11,209 11,209 5,132 - -

V113 UNION COUNTY FISCAL COURT 0.041202% N/A 21,147 (2,971) 18,176 340,605 456,458 245,819 241,109 463,747 51,873 (19) 51,854 - 51,854 (1,169) - 125,635 - - 125,635 794 - 21,370 67 22,231 29,904 29,904 29,904 13,691 - -

V115 WASHINGTON CO FIS COURT 0.076441% N/A 39,234 (5,513) 33,721 631,916 846,854 456,061 447,324 860,377 96,238 (36) 96,202 - 96,202 (2,169) - 233,087 - - 233,087 1,473 - 39,648 126 41,247 55,480 55,480 55,480 25,400 - -

V119 CITY OF HIGHLAND HEIGHTS 0.120840% N/A 62,023 (8,715) 53,308 998,950 1,338,730 720,954 707,141 1,360,107 152,136 (56) 152,080 - 152,080 (3,428) - 368,471 - - 368,471 2,328 - 62,676 199 65,203 87,705 87,705 87,705 40,153 - -

V120 WOODFORD CO FISCAL COURT 0.175456% N/A 90,055 (12,654) 77,401 1,450,445 1,943,795 1,046,803 1,026,748 1,974,835 220,897 (82) 220,815 - 220,815 (4,978) - 535,008 - - 535,008 3,380 - 91,003 289 94,672 127,345 127,345 127,345 58,301 - -

V159 CITY OF ERLANGER 0.756991% N/A 388,535 (54,594) 333,941 6,257,829 8,386,349 4,516,351 4,429,821 8,520,267 953,044 (352) 952,692 - 952,692 (21,475) - 2,308,250 - - 2,308,250 14,582 - 392,627 1,244 408,453 549,420 549,420 549,420 251,535 - -

V171 CITY OF ADAIRVILLE 0.007770% N/A 3,988 (560) 3,428 64,232 86,080 46,357 45,469 87,455 9,782 (4) 9,778 - 9,778 (220) - 23,693 - - 23,693 150 - 4,030 12 4,192 5,639 5,639 5,639 2,582 - -

V196 CITY OF BUTLER 0.008498% N/A 4,362 (613) 3,749 70,251 94,145 50,701 49,729 95,649 10,699 (4) 10,695 - 10,695 (241) - 25,912 - - 25,912 164 - 4,408 14 4,586 6,168 6,168 6,168 2,824 - -

V197 CITY OF HAZARD 0.010020% N/A 5,143 (723) 4,420 82,832 111,007 59,781 58,636 112,780 12,615 (5) 12,610 - 12,610 (284) - 30,553 - - 30,553 193 - 5,197 17 5,407 7,272 7,272 7,272 3,329 - -

V205 BARREN/METCALFE CO AMB SR 0.213044% N/A 109,348 (15,365) 93,983 1,761,174 2,360,215 1,271,061 1,246,708 2,397,904 268,220 (99) 268,121 - 268,121 (6,044) - 649,623 - - 649,623 4,104 - 110,499 350 114,953 154,626 154,626 154,626 70,791 - -

V298 CITY OF PIKEVILLE 0.285680% N/A 146,629 (20,603) 126,026 2,361,635 3,164,915 1,704,421 1,671,765 3,215,454 359,668 (133) 359,535 - 359,535 (8,104) - 871,108 - - 871,108 5,503 - 148,173 470 154,146 207,345 207,345 207,345 94,926 - -

V330 CITY OF OWENSBORO 1.822329% N/A 935,334 (131,425) 803,909 15,064,676 20,188,730 10,872,357 10,664,053 20,511,115 2,294,295 (846) 2,293,449 - 2,293,449 (51,698) - 5,556,726 - - 5,556,726 35,105 - 945,184 2,995 983,284 1,322,638 1,322,638 1,322,638 605,528 - -

V347 CITY OF RADCLIFF 0.571235% N/A 293,194 (41,197) 251,997 4,722,237 6,328,445 3,408,095 3,342,799 6,429,501 719,179 (265) 718,914 - 718,914 (16,205) - 1,741,835 - - 1,741,835 11,004 - 296,281 939 308,224 414,600 414,600 414,600 189,812 - -

V359 CITY OF ELSMERE 0.129449% N/A 66,442 (9,336) 57,106 1,070,118 1,434,105 772,317 757,520 1,457,005 162,975 (60) 162,915 - 162,915 (3,672) - 394,722 - - 394,722 2,494 - 67,141 213 69,848 93,954 93,954 93,954 43,014 - -

V408 UNION EMERGENCY SERVICES 0.297355% N/A 152,621 (21,445) 131,176 2,458,149 3,294,257 1,774,076 1,740,086 3,346,861 374,367 (138) 374,229 - 374,229 (8,436) - 906,708 - - 906,708 5,728 - 154,229 489 160,446 215,819 215,819 215,819 98,805 - -

V447 CITY OF ELIZABETHTOWN 0.961871% N/A 493,693 (69,370) 424,323 7,951,514 10,656,119 5,738,703 5,628,755 10,826,281 1,210,986 (447) 1,210,539 - 1,210,539 (27,287) - 2,932,980 - - 2,932,980 18,529 - 498,892 1,581 519,002 698,121 698,121 698,121 319,613 - -

V608 WALTON FIRE DIST/EMS 0.242194% N/A 124,309 (17,467) 106,842 2,002,149 2,683,154 1,444,975 1,417,290 2,726,000 304,920 (112) 304,808 - 304,808 (6,871) - 738,509 - - 738,509 4,666 - 125,618 398 130,682 175,784 175,784 175,784 80,477 - -

V647 CITY OF VINE GROVE 0.029563% N/A 15,174 (2,132) 13,042 244,389 327,515 176,378 172,999 332,745 37,220 (14) 37,206 - 37,206 (839) - 90,145 - - 90,145 569 - 15,333 48 15,950 21,456 21,456 21,456 9,824 - -

V708 HEBRON FIRE PROTECTION DI 0.480970% N/A 246,864 (34,687) 212,177 3,976,042 5,328,442 2,869,557 2,814,579 5,413,529 605,537 (223) 605,314 - 605,314 (13,645) - 1,466,595 - - 1,466,595 9,265 - 249,464 790 259,519 349,086 349,086 349,086 159,818 - -

V808 POINT PLEASANT FIRE DIST 0.136104% N/A 69,857 (9,816) 60,041 1,125,133 1,507,833 812,022 796,464 1,531,910 171,354 (63) 171,291 - 171,291 (3,861) - 415,014 - - 415,014 2,622 - 70,593 224 73,439 98,784 98,784 98,784 45,225 - -

V919 CITY OF WILDER 0.255492% N/A 131,134 (18,426) 112,708 2,112,080 2,830,476 1,524,313 1,495,109 2,875,675 321,662 (119) 321,543 - 321,543 (7,248) - 779,058 - - 779,058 4,922 - 132,516 420 137,858 185,435 185,435 185,435 84,896 - -

V959 CITY OF COVINGTON 2.964352% N/A 1,521,492 (213,787) 1,307,705 24,505,455 32,840,668 17,685,881 17,347,035 33,365,086 3,732,090 (1,376) 3,730,714 - 3,730,714 (84,096) - 9,039,033 - - 9,039,033 57,104 - 1,537,515 4,873 1,599,492 2,151,513 2,151,513 2,151,513 985,003 - -

TOTAL 100.000000% N/A 51,326,271 (7,211,954) 44,114,317 826,671,572 1,107,853,196 596,618,798 585,188,101 1,125,544,014 125,899,027 (46,440) 125,852,587 - 125,852,587 (2,836,898) - 304,924,434 - - 304,924,434 1,926,362 - 51,866,820 164,398 53,957,580 72,579,522 72,579,522 72,579,522 33,228,257 - -