Teachers’ Retirement System of Alabama · 9/30/2019 · TAHP. 26,803: 0.003083%. Alabama Industrial Development Training: TIDT. 1,238,138 0.142415%. Alabama Institute for Deaf

Teachers’ Retirement System of Alabama

Schedules of Employer Allocations

&

Pension Amounts by Employer

As of and for the Fiscal Year Ended September 30, 2019

David G. Bronner, Ph.D., J.D., Chief Executive Officer

201 South Union Street • P. O. Box 302150 • Montgomery, Alabama 36130-2150

(334) 517-7000 or 1-877-517-0020 • http://www.rsa-al.gov

http://www.rsa.state.al.us/

http://www.rsa.state.al.us/

Teachers’ Retirement of System of Alabama

Table of Contents

Independent Auditors’ Report……………………………………………………………..1

Schedule of Employer Allocations……………………………………………………….. 3

Schedule of Pension Amounts by Employer…………………………………................... 8

Notes to the Schedules of Employer Allocations and Pension Amounts by Employer….11

Reconciliation of Employer Contributions Used in the Schedule of Employer Allocations

for the Fiscal Year Ended September 30, 2019…………………………......................... 18

Schedule of Discount Rate Sensitivity, Amortization of Deferred Outflows/(Inflows), and

Employer Contributions as of and for the Fiscal Year Ended September 30, 2020…….. 26

INDEPENDENT AUDITORS’ REPORT

To the Board of Control Teachers’ Retirement System of Alabama

We have audited the accompanying schedule of employer allocations of the Teachers’ Retirement System of Alabama (TRS) as of and for the year ended September 30, 2019, and the related notes. We have also audited the total for all entities of the columns titled 2019 net pension liability, total deferred outflows of resources, total deferred inflows of resources, and total employer pension expense (specified column totals) included in the accompanying schedule of pension amounts by employer of the Teachers’ Retirement System of Alabama as of and for the year ended September 30, 2019 and related notes.

Management’s Responsibility for the Financial Information

Management is responsible for the preparation and fair presentation of the schedule in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the schedule that is free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express an opinion on the schedule of employer allocations and the specified column totals included in the schedule of pension amounts by employer based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the schedule of employer allocations and specified column totals included in the schedule of pension amounts by employer are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the schedule employer allocations and specified column totals included in the schedule of pension amounts of employer. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the schedule of employer allocations and specified column totals included in the schedule of pension amounts by employer, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entity’s preparation and fair presentation of the schedule of employer allocations and specified column totals included in the schedule of pension amounts by employer in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the schedule of employer allocations and specified column totals included in the schedule of pension amounts by employer.

1

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the schedule referred to above presents fairly, in all material respects, the employer allocations as of and for the year ended September 30, 2019 and the 2019 net pension liability, total deferred outflows of resources, total deferred inflows of resources, and total pension expense for the total of all participating entities for the Teachers’ Retirement System of Alabama as of and for the year ended September 30, 2019, in accordance with accounting principles generally accepted in the United States of America.

Disclaimer of Opinion on Supplementary Information

Our audit was conducted for the purpose of forming an opinion on the schedule of employer allocations and specified column totals included in the accompanying schedule of pension amounts by employer of the Teachers’ Retirement System of Alabama. The reconciliation of employer allocations for the fiscal year ended September 30, 2019 and the schedule of rate sensitivity, amortization of deferred outflows (inflows) and employer contributions as of and for the fiscal year ended September 30, 2020, collectively referred to as “the supplemental schedules,” are the responsibility of management and are presented for purposes of additional analysis and are not in the accompanying schedule of pension amounts by employer. The supplemental schedules have not been subjected to the auditing procedures applied in the audit of the schedule of employer allocations and specified column totals included in the accompanying schedule of pension amounts by employer and, accordingly, we do not express an opinion or provide any assurance on these schedules.

Other Matters

We have audited, in accordance with auditing standards generally accepted in the United States of America, the financial statements of the Retirement Systems of Alabama as of and for the year ended September 30, 2019, and our report thereon, dated March 9, 2020, expressed an unmodified opinion on those financial statements.

Restriction on Use

Our report is intended solely for the information and use of TRS management, members of the Board of Control, TRS plan employers and their auditors and is not intended to be and should not be used by anyone other than these specified parties.

August 18, 2020 Montgomery, Alabama

2

Employer

Employer

Code

2019

Annualized

Employer

Contributions

2019

Employer

Allocation

Percentage

Alabama A&M University TAMI 6,266,973$ 0.720850%

Alabama Association of School Boards TAAB 144,489 0.016620%

Alabama Education Association TAEA 727,205 0.083646%

Alabama Fire College TAFC 318,413 0.036625%

Alabama High School Athletic Association TAAA 155,261 0.017859%

Alabama Higher Education Partnership TAHP 26,803 0.003083%

Alabama Industrial Development Training TIDT 1,238,138 0.142415%

Alabama Institute for Deaf and Blind TAID 4,985,664 0.573469%

Alabama Retired State Employees Association TREA 59,303 0.006821%

Alabama School of Cyber Technology & Engineering TCYB 27,044 0.003111%

Alabama School of Fine Arts THFA 582,148 0.066961%

Alabama State Employees Association TASE 96,822 0.011137%

Alabama State University TMST 5,574,292 0.641175%

Alabama Technology Network TATN 538,566 0.061948%

Alabama Vocational Association TAVA 10,211 0.001175%

Alabaster City School System TALR 4,497,241 0.517289%

Albertville City Board of Education TALB 3,141,872 0.361390%

Alexander City Board of Education TALX 2,000,028 0.230050%

Andalusia City Board of Education TADL 1,118,026 0.128599%

Anniston Board of Education TANN 1,733,416 0.199384%

Arab City Board of Education TARB 1,671,258 0.192234%

Athens City Board of Education TATH 2,817,806 0.324114%

Athens State University TATC 2,159,059 0.248343%

Attalla City Schools TATT 1,162,551 0.133721%

Auburn City Board of Education TAUB 5,876,236 0.675906%

Auburn University TAPI 55,613,616 6.396880%

Autauga County Board of Education TATG 5,404,073 0.621596%

Baldwin County Board of Education TBLD 21,337,435 2.454309%

Barbour County Schools TBAR 646,771 0.074394%

Bessemer Board of Education TBSM 2,762,748 0.317781%

Bevill State Community College TWCT 2,084,228 0.239735%

Bibb County Board of Education TBIB 2,272,057 0.261340%

Birmingham City Schools TBMH 18,287,171 2.103457%

Bishop State Community College TMJC 1,718,233 0.197637%

Blount County Board of Education TBLT 4,770,252 0.548692%

Boaz City Board of Education TBOZ 1,719,568 0.197791%

Brewton City Board of Education TBWT 767,790 0.088314%

Bullock County Board of Education TBLK 970,667 0.111650%

Butler County Board of Education TBLR 1,871,724 0.215293%

Calhoun Community College TDEC 2,993,152 0.344283%

Calhoun County Board of Education TCAL 6,189,929 0.711988%

CAPNA, Inc. TNCA 1,603,186 0.184404%

Central Alabama Community College TACC 956,772 0.110051%

Chambers County Board of Education TCHB 2,397,441 0.275762%

Chattahoochee Valley Community College TCVS 763,326 0.087801%

Teachers' Retirement System of Alabama

Schedule of Employer Allocations

For the Fiscal Year Ended September 30, 2019

(Dollar Amounts Not in Thousands)

The accompanying notes are an integral part of the Schedules of Employer Allocations and Pension Amounts by Employer.

3

Employer

Employer

Code

2019

Annualized

Employer

Contributions

2019

Employer

Allocation

Percentage





Cherokee County Board of Education TCHK 2,973,251 0.341994%

Chickasaw City School System TCKW 762,137 0.087664%

Chilton County Board of Education TCHT 4,550,836 0.523454%

Choctaw County Board of Education TCHW 996,521 0.114623%

Clarke County Board of Education TCLK 1,859,958 0.213939%

Clay County Board of Education TCLY 1,180,791 0.135819%

Cleburne County Board of Education TCLB 1,794,912 0.206457%

Coastal Alabama Community College TBMC 2,996,394 0.344656%

Coffee County Board of Education TCOF 1,318,925 0.151708%

Colbert County Board of Education TCOL 2,297,111 0.264222%

Community Service Programs of West Alabama TCSP 670,212 0.077090%

Conecuh County Board of Education TCON 1,253,398 0.144170%

Coosa County Board of Education TCSA 685,941 0.078899%

Council for Leaders in Alabama Schools TACA 78,077 0.008981%

Covington County Board of Education TCOV 2,026,794 0.233129%

Crenshaw County Board of Education TCRW 1,427,696 0.164219%

Cullman City Board of Education TCMN 2,262,336 0.260222%

Cullman County Commission on Education TCUL 6,844,966 0.787333%

Dale County Board of Education TDAL 2,083,693 0.239674%

Daleville City Board of Education TDLV 694,708 0.079908%

Dallas County Board of Education TDLS 2,274,278 0.261596%

Dauphin Island Sea Lab TMES 629,696 0.072430%

Decatur Board of Education TDTR 7,147,387 0.822118%

DeKalb County Board of Education TDKB 6,129,369 0.705022%

Demopolis City Schools TDPL 1,379,453 0.158670%

Developing Alabama Youth Foundation TDAY 63,805 0.007339%

Dothan Board of Education TDTN 5,893,841 0.677931%

Elba City Board of Education TELB 448,331 0.051569%

Elmore County Board of Education TELM 6,782,836 0.780186%

Enterprise Board of Education TENP 4,591,479 0.528129%

Enterprise State Community College TEPC 960,481 0.110478%

Escambia County Board of Education TESC 3,193,438 0.367321%

Etowah County Board of Education TETH 5,880,619 0.676410%

Etowah County Community Service Program, Inc. TECA 17,701 0.002036%

Eufaula City Board of Education TEFL 1,850,922 0.212900%

Fairfield Board of Education TFRF 1,168,085 0.134357%

Fayette County Board of Education TFAY 1,634,201 0.187972%

Florence City Board of Education TFLO 3,239,378 0.372605%

Fort Payne City Board of Education TFTP 1,933,891 0.222443%

Franklin County Board of Education TFRK 2,471,673 0.284301%

Gadsden City Board of Education TGDS 3,817,861 0.439144%

Gadsden State Community College TGDC 2,675,320 0.307725%

Gardendale Board of Education TGBE - 0.000000%

Geneva City Board of Education TGCB 855,930 0.098452%

Geneva County Board of Education TGEN 1,846,589 0.212401%


4

Employer

Employer

Code

2019

Annualized

Employer

Contributions

2019

Employer

Allocation

Percentage





George Corley Wallace State Community College TGWS 1,015,645 0.116823%

Greene County Board of Education TGRN 898,722 0.103374%

Gulf Shores City Board of Education TGSC 223,750 0.025737%

Guntersville City Board of Education TGUN 1,273,673 0.146503%

H. Councill Trenholm State Technical College TMGT 1,137,644 0.130856%

Hale County Board of Education THAL 1,533,040 0.176336%

Haleyville City Board of Education THAV 1,128,817 0.129841%

Hartselle City Board of Education THCS 2,253,918 0.259254%

Henry County Board of Education THNY 1,557,763 0.179180%

Homewood City Board of Education THOM 3,980,350 0.457834%

Hoover City Board of Education THOV 12,468,843 1.434212%

Houston County Board of Education THST 4,089,543 0.470394%

Huntsville City Schools THTS 16,445,926 1.891670%

J. F. Drake State Technical College THVS 506,841 0.058299%

J. F. Ingram State Technical College TDRT 872,784 0.100391%

Jackson County Board of Education TJKS 4,104,760 0.472144%

Jacksonville City Board of Education TJCS 1,092,086 0.125616%

Jacksonville State University TJST 6,700,868 0.770758%

Jasper City Board of Education TJSP 1,875,208 0.215693%

Jefferson County American Federation of Teachers TJFT 22,294 0.002564%

Jefferson County Board of Education TJEF 24,259,239 2.790386%

Jefferson State Community College TJJC 2,814,145 0.323693%

Lamar County Schools TLAM 1,532,919 0.176322%

Lanett City Schools TLNT 637,629 0.073342%

Lauderdale County Board of Education TLAU 5,752,511 0.661675%

Law Enforcement Academy--Baldwin County TSWP 8,225 0.000946%

Law Enforcement Academy--Tuscaloosa TLET 18,791 0.002161%

Lawrence County Board of Education TLAW 3,094,273 0.355915%

Lawson State Community College TLSC 1,847,052 0.212455%

Lee County Board of Education TLEE 6,296,653 0.724264%

Leeds Board of Education, City of TLDS 1,395,887 0.160560%

Limestone County Board of Education TLST 6,179,769 0.710820%

Linden City Board of Education TLND 370,891 0.042661%

Lowndes County Board of Education TLDN 1,353,173 0.155647%

Lurleen B. Wallace Community College TLUR 989,723 0.113842%

Macon County Board of Education TMAC 1,419,586 0.163286%

Madison City Board of Education TMDC 7,787,367 0.895731%

Madison County Board of Education TMAD 13,626,418 1.567360%

MAEF Public Charter Schools, Inc. (ACCEL Day and Evening Academy) TACL 138,346 0.015913%

Marengo County Board of Education TMNG 755,294 0.086877%

Marion County Board of Education TMAR 2,074,544 0.238622%

Marion Military Institute TMMI 697,314 0.080208%

Marshall County Board of Education TMSH 3,820,347 0.439430%

Midfield City Board of Education TMID 840,226 0.096646%

Mobile County Public School System TMOB 37,867,519 4.355660%


5

Employer

Employer

Code

2019

Annualized

Employer

Contributions

2019

Employer

Allocation

Percentage





Monroe County Board of Education TMON 2,228,425 0.256322%

Montgomery City and County Board of Education TMTG 20,255,347 2.329844%

Morgan County Board of Education TMOR 5,161,653 0.593712%

Mountain Brook City Board of Education TMTB 4,563,091 0.524863%

Muscle Shoals City Schools TMSC 2,252,192 0.259055%

Northeast Alabama Community College TNEC 1,110,417 0.127724%

Northwest Shoals Community College TNWC 1,547,215 0.177966%

Oneonta City Board of Education TONE 875,397 0.100691%

Opelika City Board of Education TOPK 3,494,706 0.401974%

Opp City Board of Education TOPP 884,101 0.101693%

Organized Community Action Program, Inc. TOCA 447,675 0.051493%

Oxford City Schools TOXF 2,816,520 0.323966%

Ozark City Board of Education TOZK 1,363,740 0.156862%

Pelham City Board of Education TPLS 2,246,552 0.258407%

Pell City School System TPEL 2,425,310 0.278968%

Perry County Board of Education TPRY 924,319 0.106319%

Phenix City Board of Education TPHC 4,670,207 0.537184%

Pickens County Board of Education TPKS 1,859,304 0.213864%

Piedmont City Schools TPMT 750,448 0.086319%

Pike County Board of Education TPIK 1,727,334 0.198684%

Pike Road City Schools TPRB 968,868 0.111443%

Randolph County Board of Education TRAN 1,489,055 0.171277%

Reid State Technical College TEVN 409,031 0.047048%

Roanoke City Schools TROK 968,500 0.111400%

Russell County Board of Education TRUS 2,259,198 0.259861%

Russellville City Board of Education TRSV 1,728,029 0.198764%

Saraland Board of Education TSAR 1,907,018 0.219352%

Satsuma City Schools TSTM 802,982 0.092362%

School Superintendents of Alabama TSAL 59,190 0.006808%

Scottsboro Board of Education TSCO 1,849,996 0.212793%

Selma Public Schools TSMA 2,241,570 0.257834%

Sheffield City Board of Education TSHF 814,647 0.093704%

Shelby County Board of Education TSBY 15,763,359 1.813159%

Shelton State Community College TTVS 2,256,980 0.259606%

Snead State Community College TSJC 897,639 0.103250%

Southern Union State Community College TSUC 1,703,188 0.195907%

Special Programming for Achievement Network TBSC 277,957 0.031972%

St. Clair County Board of Education TSTC 6,044,257 0.695232%

State of Alabama--Alabama Commission on Higher Education TCHE 277,980 0.031974%

State of Alabama--Department of Postsecondary Education TPSE 1,037,314 0.119316%

State of Alabama--Department of Rehabilitation Services TDRS 4,977,067 0.572480%

State of Alabama--Department of Youth Services TDYS 2,176,168 0.250311%

State of Alabama--High School of Math & Science THMS 371,942 0.042782%

State of Alabama--Public Education Employees' Health Insurance Plan TPHP 308,784 0.035518%

State of Alabama--State Department of Education TSBE 5,793,530 0.666393%


6

Employer

Employer

Code

2019

Annualized

Employer

Contributions

2019

Employer

Allocation

Percentage





State of Alabama--Teachers' Retirement System TTRS 1,906,457 0.219288%

Sumter County Board of Education TSUM 1,104,774 0.127075%

Sylacauga City Board of Education TSYL 1,619,831 0.186319%

Talladega City Board of Education TTAL 1,374,060 0.158049%

Talladega County Board of Education TTDG 4,828,137 0.555350%

Tallapoosa County Board of Education TTPS 1,851,794 0.213000%

Tallassee City Board of Education TTAS 1,112,570 0.127972%

Tarrant Board of Education TTAR 925,144 0.106413%

Thomasville City Schools TTOM 886,549 0.101974%

Troy City Board of Education TTRY 1,360,427 0.156481%

Troy University TTST 11,287,734 1.298356%

Trussville City Board of Education TTCB 3,332,602 0.383328%

Tuscaloosa City Schools TTUS 8,305,160 0.955290%

Tuscaloosa County Schools TTLS 12,450,481 1.432100%

Tuscumbia City Board of Education TTSC 1,135,890 0.130654%

University Chancellor's Office TUCO 1,409,357 0.162109%

University Charter School TUWC 156,897 0.018047%

University of Alabama TUVA 50,808,493 5.844178%

University of Alabama--Birmingham TUMC 97,898,885 11.260686%

University of Alabama--Huntsville TUAH 12,686,411 1.459237%

University of Montevallo TALC 3,578,403 0.411601%

University of North Alabama TFST 5,823,031 0.669786%

University of South Alabama TUSA 23,165,117 2.664536%

University of West Alabama TLVC 3,061,235 0.352114%

Vestavia Hills Board of Education TVES 6,412,767 0.737620%

Walker County Board of Education TWLK 5,656,732 0.650658%

Wallace Community College--Dothan TGWD 2,132,031 0.245234%

Wallace State Community College--Hanceville TCUT 2,172,297 0.249866%

Washington County Board of Education TWSH 1,653,736 0.190219%

Wilcox County Board of Education TWIL 1,298,476 0.149355%

Winfield City Board of Education TWFD 837,562 0.096339%

Winston County Board of Education TWIN 1,667,888 0.191847%

Woodlawn Community Charter School (i3 Academy) TWDL 32,885 0.003783%

Total 869,386,516$ 100.000000%


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TG

68,7

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76

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3)

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Morg

an C

oun

ty B

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TM

OR

65,6

46

971

2,2

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136

5,4

16

2,1

77

-

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43

4

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5)

6

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Moun

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58,0

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5,7

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10,4

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6

6

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Musc

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28,6

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14,1

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19,6

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TO

NE

11,1

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165

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44,4

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7,8

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12,3

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280

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12,3

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28,7

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Sh

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TS

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73,6

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2,5

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72

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24,2

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14

2

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82

2

3,3

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Sum

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UM

14,0

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208

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466

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9

1

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20,6

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683

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1

99

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Tal

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TT

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17,4

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Tal

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61,4

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49

4,9

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Tal

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23,5

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1,4

79

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Tal

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14,1

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209

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1,3

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Tar

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11,7

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9

18

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32

Th

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11,2

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167

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Tro

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TT

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17,3

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256

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42,3

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44

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105,6

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1,5

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3,6

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11,8

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53

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1

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9

09

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Tusc

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Coun

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158,3

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5,5

14

4,8

79

9,9

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5,2

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6,8

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20

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Tusc

um

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14,4

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214

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2,2

47

479

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28

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07

1

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5

29

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1,8

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Un

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594

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1,9

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10


Notes to the Schedules of Employer Allocations and Pension Amounts by Employer


(Dollar Amounts in Thousands)

1) Plan Description

The Teachers’ Retirement System of Alabama (TRS), a cost-sharing multiple-employer public

employee retirement plan, was established as of September 15, 1939, under the provisions of Act

419 of the Legislature of 1939 for the purpose of providing retirement allowances and other

specified benefits for qualified persons employed by State-supported educational institutions. The

responsibility for the general administration and operation of the TRS is vested in its Board of

Control. The TRS Board of Control consists of 15 trustees as follows:

1) The State Superintendent of Education, ex officio.

2) The State Treasurer, ex officio.

3) The State Director of Finance, ex officio.

4) Twelve members of TRS who are elected by members from the same category of TRS

for a term of three years as follows:

a. Teacher Place #1.

b. Teacher Place #2.

c. Teacher Place #3.

d. Educational Support Personnel Place #1.

e. Educational Support Personnel Place #2.

f. Retired Place #1.

g. Retired Place #2.

h. Superintendents’ Place.

i. Principals’ Place.

j. Postsecondary Place.

k. Higher Education Place #1.

l. Higher Education Place #2.

The TRS serves approximately 211 units. These participating units include 13 universities, 25

postsecondary institutions, 138 city and county boards of education, and 35 other units of

government.

Pension Benefits

State law establishes retirement benefits as well as death and disability benefits and any ad hoc

increase in postretirement benefits for the TRS. Benefits for Tier 1 TRS members vest after 10

years of creditable service. Tier 1 TRS members who retire after age 60 with 10 years or more of

creditable service or with 25 years of creditable service (regardless of age) are entitled to an annual

retirement benefit, payable monthly for life. Service and disability retirement benefits are based

on a guaranteed minimum or a formula method, with the member receiving payment under the

method that yields the highest monthly benefit. Under the formula method, members of the TRS

are allowed 2.0125% of their average final compensation (highest 3 of the last 10 years) for each

year of creditable service.

11





1) Plan Description, continued

Act 377 of the Legislature of 2012 established a new tier of benefits (Tier 2) for members hired on

or after January 1, 2013. Tier 2 TRS members are eligible for retirement at age 62 with 10 years

or more of creditable service and are entitled to an annual retirement benefit, payable monthly for

life. Service and disability retirement benefits are based on a guaranteed minimum or a formula

method, with the member receiving payment under the method that yields the highest monthly

benefit. Under the formula method, Tier 2 members of the TRS are allowed 1.65% of their average

final compensation (highest 5 of the last 10 years) for each year of creditable service.

Member and Employer Contributions

Tier 1 covered members of the TRS contributed 5% of earnable compensation to the TRS as

required by statute until September 30, 2011. From October 1, 2011, to September 30, 2012, Tier

1 covered members of the TRS were required by statute to contribute 7.25% of earnable

compensation. Effective October 1, 2012, Tier 1 covered members of the TRS are required by

statute to contribute 7.50% of earnable compensation. Tier 1 certified law enforcement,

correctional officers, and firefighters of the TRS contributed 6% of earnable compensation as

required by statute until September 30, 2011. From October 1, 2011, to September 30, 2012, Tier

1 certified law enforcement, correctional officers, and firefighters of the TRS were required by

statute to contribute 8.25% of earnable compensation. Effective October 1, 2012, Tier 1 certified

law enforcement, correctional officers, and firefighters of the TRS are required by statute to

contribute 8.50% of earnable compensation.

Tier 2 covered members of the TRS contribute 6% of earnable compensation to the TRS as

required by statute. Tier 2 certified law enforcement, correctional officers, and firefighters of the

TRS are required by statute to contribute 7% of earnable compensation.

The following table presents a reconciliation of the employer contributions in TRS’s Statement of

Changes in Fiduciary Net Position to the employer contributions used in determining each

employer’s proportionate share of the collective pension amounts reported in the Schedule of

Employer Allocations:

Employer Contributions Reported in

TRS's Statement of Changes in Fiduciary Net

Position for the Fiscal Year Ended 9/30/2019 869,336$

Deduct Add-on Contributions of Employers

with Special Rates -

Actual Employer Contributions 869,336

Add Annualized Contributions for Employers

during the Fiscal Year 50

Total Employer Contributions Used as the

Basis for Allocating Employers' Proportionate

Shares of Collective Pension Amounts 869,386$

12





2) Measurement Focus and Basis of Accounting

The schedules are presented in accordance with the standards issued by the Governmental

Accounting Standards Board (GASB). As prescribed by GASB, they are reported using the

economic resources measurement focus and the accrual basis of accounting.

For purposes of measuring the net pension liability, deferred outflows of resources and deferred

inflows of resources related to pensions, and pension expense, information about the fiduciary net

position of the TRS and additions to/deductions from the fiduciary net position of the TRS have

been determined on the same basis as they are reported. For this purpose, benefit payments

(including refunds of employee contributions) are recognized when due and payable in accordance

with the benefit terms. Investments are reported at fair value.

The preparation of financial statements in conformity with generally accepted accounting

principles requires management to make estimates and assumptions that affect the reported

amounts and disclosure in the financial statements. Actual results may differ from these estimates.

3) Net Pension Liability

The net pension liability of $11,056,902 was measured as of September 30, 2019. The total pension

liability is based on the actuarial valuation as of September 30, 2018. The expected total pension

liability is determined as of September 30, 2019, using standard roll-forward techniques as follows:

Expected Actual

Total Pension Liability

as of 9/30/2018 (a) 35,878,014$ 35,667,450$

Entry Age Normal Cost* for

10/1/2018 - 9/30/2019 (b) 645,409$ 645,409$

Actual Benefit Payments (including refunds) for

10/1/2018 - 9/30/2019 (c) 2,294,562$ 2,294,562$

Total Pension Liability

as of 9/30/2019 36,903,127$ 36,676,350$

[(a) x (1.0770)] + (b) - [(c) x (1.0385)]

Difference between Expected &

Actual Experience (Gain)/Loss (226,777)$

*Also called the Service Cost.

13





3) Net Pension Liability, continued

The employers’ proportions of the net pension liability are based on the employers’ shares of

contributions to the pension plan relative to the total employer contributions of all participating

TRS employers. The components of the net pension liability determined in accordance with GASB

Statement No. 67, Financial Reporting for Pension Plans, as of September 30, 2019, were as

follows:

4) Actuarial Assumptions

The net pension liability was determined by an actuarial valuation as of September 30, 2018, and

rolled forward in accordance with GASB Statement No. 67 to the measurement date of September

30, 2019, using the following actuarial assumptions, applied to all periods included in the

measurement:

Mortality rates were based on the sex distinct RP-2000 White Collar Mortality Table projected to

2020 using scale BB and adjusted 115% for males and 112% for females age 78 and older. The

rates of disabled mortality were based on the sex distinct RP-2000 Disabled Mortality Table

projected to 2020 using scale BB and adjusted 105% for males and 120% for females.

Inflation 2.75%

Projected Salary Increases 3.25% - 5.00%

Investment Rate of Return* 7.70%

*Net of pension plan investment expense

Total Pension Liability 36,676,350$

Less: Plan Net Position (25,619,448)

Net Pension Liability 11,056,902

Less: Net Pension Liability

Attributable to Special Unit -

Net Pension Liability to Allocate to Employers 11,056,902$

Plan Net Position as a Percentage of the

Total Pension Liability 69.85%

14





4) Actuarial Assumptions, continued

The long-term expected rate of return on pension plan investments was determined using a log-

normal distribution analysis in which best-estimate ranges of expected future real rates of return

(expected returns, net of pension plan investment expense and inflation) are developed for each

major asset class. These ranges are combined to produce the long-term expected rate of return by

weighting the expected future real rates of return by the target asset allocation percentage and by

adding expected inflation. The target asset allocation and best estimates of geometric real rates of

return for each major asset class are as follows:

The discount rate used to measure the total pension liability was 7.70%. The projection of cash

flows used to determine the discount rate assumed that plan member contributions will be made at

the current contribution rate and that employer contributions will be made at rates equal to the

difference between actuarially determined contribution rates and the member rate. Based on those

assumptions, components of the pension plan’s fiduciary net position were projected to be

available to make all projected future benefit payments of current plan members. Therefore, the

long-term expected rate of return on pension plan investments was applied to all periods of

projected benefit payments to determine the total pension liability.

The following table presents the net pension liability calculated using the discount rate of 7.70%,

as well as what the net pension liability would be if it were calculated using a discount rate that is

one percentage point lower or one percentage point higher than the current rate:

Target

Allocation

Long-Term

Expected

Rate of

Return*

Fixed Income 17.00% 4.40%

U.S. Large Stocks 32.00% 8.00%

U.S. Mid Stocks 9.00% 10.00%

U.S. Small Stocks 4.00% 11.00%

International Developed Market Stocks 12.00% 9.50%

International Emerging Market Stocks 3.00% 11.00%

Alternatives 10.00% 10.10%

Real Estate 10.00% 7.50%

Cash 3.00% 1.50%

Total 100.00%

*Includes assumed rate of inflation of 2.50%.

1%

Decrease

(6.70%)

Current

Discount Rate

(7.70%)

1%

Increase

(8.70%)

15,010,404$ 11,056,902$ 7,711,324$

15





5) Additional Financial and Actuarial Information

Additional financial information supporting the preparation of the Schedule of Employer

Allocations and the Schedule of Pension Amounts by Employer (including the disclosure of the

net pension liability and the unqualified audit opinion on the financial statements) is located in

RSA’s Comprehensive Annual Financial Report for the fiscal year ended September 30, 2019. The

supporting actuarial information is included in the GASB Statement No. 67 Report for the TRS

prepared as of September 30, 2019. The additional financial and actuarial information is available

at www.rsa-al.gov.

16

http://www.rsa-al.gov/

http://www.rsa-al.gov/

Supplementary Schedules

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ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

18

Em

plo

yer

Em

plo

yer

Cod

e

To

tal

Con

trib

uti

on

s

Am

ou

nt

An

nu

ali

zed

for S

pecia

l

Un

its

20

19

Act

ua

l

Em

plo

yer

Co

ntr

ibu

tio

ns

20

19

Em

plo

yer

All

oca

tio

n

Percen

tag

e

Tea

ch

ers'

Ret

irem

en

t S

yst

em

of

Ala

ba

ma

Rec

on

cil

iati

on

of

Em

plo

yer C

on

trib

uti

on

s U

sed

in

th

e S

ch

ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

Bev

ill

Sta

te C

om

mu

nit

y C

oll

ege

TW

CT

2,0

84

,22

8

-

2,0

84

,22

8

0.2

39

73

5%

Bib

b C

ou

nty

Boar

d o

f E

du

cati

on

TB

IB2

,27

2,0

57

-

2,2

72

,05

7

0.2

61

34

0%

Bir

min

gh

am C

ity S

chools

TB

MH

18

,28

7,1

71

-

18

,28

7,1

71

2.1

03

45

7%

Bis

hop

Sta

te C

om

mu

nit

y C

oll

ege

TM

JC1

,71

8,2

33

-

1,7

18

,23

3

0.1

97

63

7%

Blo

un

t C

ou

nty

Boar

d o

f E

du

cati

on

TB

LT

4,7

70

,25

2

-

4,7

70

,25

2

0.5

48

69

2%

Boaz

Cit

y B

oar

d o

f E

du

cati

on

TB

OZ

1,7

19

,56

8

-

1,7

19

,56

8

0.1

97

79

1%

Bre

wto

n C

ity B

oar

d o

f E

du

cati

on

TB

WT

76

7,7

90

-

76

7,7

90

0.0

88

31

4%

Bu

llock

Cou

nty

Boar

d o

f E

du

cati

on

TB

LK

97

0,6

67

-

97

0,6

67

0.1

11

65

0%

Bu

tler

Cou

nty

Boar

d o

f E

du

cati

on

TB

LR

1,8

71

,72

4

-

1,8

71

,72

4

0.2

15

29

3%

Cal

hou

n C

om

mu

nit

y C

oll

ege

TD

EC

2,9

93

,15

2

-

2,9

93

,15

2

0.3

44

28

3%

Cal

hou

n C

ou

nty

Boar

d o

f E

du

cati

on

TC

AL

6,1

89

,92

9

-

6,1

89

,92

9

0.7

11

98

8%

CA

PN

A, I

nc.

TN

CA

1,6

03

,18

6

-

1,6

03

,18

6

0.1

84

40

4%

Cen

tral

Ala

bam

a C

om

mu

nit

y C

oll

ege

TA

CC

95

6,7

72

-

95

6,7

72

0.1

10

05

1%

Ch

amber

s C

ou

nty

Boar

d o

f E

du

cati

on

TC

HB

2,3

97

,44

1

-

2,3

97

,44

1

0.2

75

76

2%

Ch

atta

hooch

ee V

alle

y C

om

mu

nit

y C

oll

ege

TC

VS

76

3,3

26

-

76

3,3

26

0.0

87

80

1%

Ch

erokee

Cou

nty

Boar

d o

f E

du

cati

on

TC

HK

2,9

73

,25

1

-

2,9

73

,25

1

0.3

41

99

4%

Ch

ickas

aw C

ity S

chool

Syst

emT

CK

W7

62

,13

7

-

76

2,1

37

0.0

87

66

4%

Ch

ilto

n C

ou

nty

Boar

d o

f E

du

cati

on

TC

HT

4,5

50

,83

6

-

4,5

50

,83

6

0.5

23

45

4%

Ch

oct

aw C

ou

nty

Boar

d o

f E

du

cati

on

TC

HW

99

6,5

21

-

99

6,5

21

0.1

14

62

3%

Cla

rke

Cou

nty

Boar

d o

f E

du

cati

on

TC

LK

1,8

59

,95

8

-

1,8

59

,95

8

0.2

13

93

9%

Cla

y C

ou

nty

Boar

d o

f E

du

cati

on

TC

LY

1,1

80

,79

1

-

1,1

80

,79

1

0.1

35

81

9%

Cle

bu

rne

Cou

nty

Boar

d o

f E

du

cati

on

TC

LB

1,7

94

,91

2

-

1,7

94

,91

2

0.2

06

45

7%

Coas

tal

Ala

bam

a C

om

mu

nit

y C

oll

ege

TB

MC

2,9

96

,39

4

-

2,9

96

,39

4

0.3

44

65

6%

Coff

ee C

ou

nty

Boar

d o

f E

du

cati

on

TC

OF

1,3

18

,92

5

-

1,3

18

,92

5

0.1

51

70

8%

Colb

ert

Cou

nty

Boar

d o

f E

du

cati

on

TC

OL

2,2

97

,11

1

-

2,2

97

,11

1

0.2

64

22

2%

Com

mu

nit

y S

ervic

e P

rogra

ms

of

Wes

t A

lab

ama

TC

SP

67

0,2

12

-

67

0,2

12

0.0

77

09

0%

Con

ecu

h C

ou

nty

Boar

d o

f E

du

cati

on

TC

ON

1,2

53

,39

8

-

1,2

53

,39

8

0.1

44

17

0%

Coosa

Cou

nty

Boar

d o

f E

du

cati

on

TC

SA

68

5,9

41

-

68

5,9

41

0.0

78

89

9%

Cou

nci

l fo

r L

ead

ers

in A

lab

ama

Sch

ools

TA

CA

78

,07

7

-

78

,07

7

0.0

08

98

1%

Covin

gto

n C

ou

nty

Boar

d o

f E

du

cati

on

TC

OV

2,0

26

,79

4

-

2,0

26

,79

4

0.2

33

12

9%

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

19

Em

plo

yer

Em

plo

yer

Cod

e

To

tal

Con

trib

uti

on

s

Am

ou

nt

An

nu

ali

zed

for S

pecia

l

Un

its

20

19

Act

ua

l

Em

plo

yer

Co

ntr

ibu

tio

ns

20

19

Em

plo

yer

All

oca

tio

n

Percen

tag

e

Tea

ch

ers'

Ret

irem

en

t S

yst

em

of

Ala

ba

ma

Rec

on

cil

iati

on

of

Em

plo

yer C

on

trib

uti

on

s U

sed

in

th

e S

ch

ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

Cre

nsh

aw C

ou

nty

Boar

d o

f E

du

cati

on

TC

RW

1,4

27

,69

6

-

1,4

27

,69

6

0.1

64

21

9%

Cu

llm

an C

ity B

oar

d o

f E

du

cati

on

TC

MN

2,2

62

,33

6

-

2,2

62

,33

6

0.2

60

22

2%

Cu

llm

an C

ou

nty

Com

mis

sion o

n E

du

cati

on

TC

UL

6,8

44

,96

6

-

6,8

44

,96

6

0.7

87

33

3%

Dal

e C

ou

nty

Boar

d o

f E

du

cati

on

TD

AL

2,0

83

,69

3

-

2,0

83

,69

3

0.2

39

67

4%

Dal

evil

le C

ity B

oar

d o

f E

du

cati

on

TD

LV

69

4,7

08

-

69

4,7

08

0.0

79

90

8%

Dal

las

Cou

nty

Boar

d o

f E

du

cati

on

TD

LS

2,2

74

,27

8

-

2,2

74

,27

8

0.2

61

59

6%

Dau

ph

in I

slan

d S

ea L

abT

ME

S6

29

,69

6

-

62

9,6

96

0.0

72

43

0%

Dec

atu

r B

oar

d o

f E

du

cati

on

TD

TR

7,1

47

,38

7

-

7,1

47

,38

7

0.8

22

11

8%

DeK

alb

Cou

nty

Boar

d o

f E

du

cati

on

TD

KB

6,1

29

,36

9

-

6,1

29

,36

9

0.7

05

02

2%

Dem

op

oli

s C

ity S

chools

TD

PL

1,3

79

,45

3

-

1,3

79

,45

3

0.1

58

67

0%

Dev

elopin

g A

lab

ama

You

th F

ou

nd

atio

nT

DA

Y6

3,8

05

-

63

,80

5

0.0

07

33

9%

Doth

an B

oar

d o

f E

du

cati

on

TD

TN

5,8

93

,84

1

-

5,8

93

,84

1

0.6

77

93

1%

Elb

a C

ity B

oar

d o

f E

du

cati

on

TE

LB

44

8,3

31

-

44

8,3

31

0.0

51

56

9%

Elm

ore

Cou

nty

Boar

d o

f E

du

cati

on

TE

LM

6,7

82

,83

6

-

6,7

82

,83

6

0.7

80

18

6%

En

terp

rise

Boar

d o

f E

du

cati

on

TE

NP

4,5

91

,47

9

-

4,5

91

,47

9

0.5

28

12

9%

En

terp

rise

Sta

te C

om

mu

nit

y C

oll

ege

TE

PC

96

0,4

81

-

96

0,4

81

0.1

10

47

8%

Esc

ambia

Cou

nty

Boar

d o

f E

du

cati

on

TE

SC

3,1

93

,43

8

-

3,1

93

,43

8

0.3

67

32

1%

Eto

wah

Cou

nty

Boar

d o

f E

du

cati

on

TE

TH

5,8

80

,61

9

-

5,8

80

,61

9

0.6

76

41

0%

Eto

wah

Cou

nty

Com

mu

nit

y S

ervic

e P

rogra

m, In

c.T

EC

A1

7,7

01

-

17

,70

1

0.0

02

03

6%

Eu

fau

la C

ity B

oar

d o

f E

du

cati

on

TE

FL

1,8

50

,92

2

-

1,8

50

,92

2

0.2

12

90

0%

Fai

rfie

ld B

oar

d o

f E

du

cati

on

TF

RF

1,1

68

,08

5

-

1,1

68

,08

5

0.1

34

35

7%

Fay

ette

Cou

nty

Boar

d o

f E

du

cati

on

TF

AY

1,6

34

,20

1

-

1,6

34

,20

1

0.1

87

97

2%

Flo

ren

ce C

ity B

oar

d o

f E

du

cati

on

TF

LO

3,2

39

,37

8

-

3,2

39

,37

8

0.3

72

60

5%

Fort

Pay

ne

Cit

y B

oar

d o

f E

du

cati

on

TF

TP

1,9

33

,89

1

-

1,9

33

,89

1

0.2

22

44

3%

Fra

nkli

n C

ou

nty

Boar

d o

f E

du

cati

on

TF

RK

2,4

71

,67

3

-

2,4

71

,67

3

0.2

84

30

1%

Gad

sden

Cit

y B

oar

d o

f E

du

cati

on

TG

DS

3,8

17

,86

1

-

3,8

17

,86

1

0.4

39

14

4%

Gad

sden

Sta

te C

om

mu

nit

y C

oll

ege

TG

DC

2,6

75

,32

0

-

2,6

75

,32

0

0.3

07

72

5%

Gar

den

dal

e B

oar

d o

f E

du

cati

on

TG

BE

-

-

-

0.0

00

00

0%

Gen

eva

Cit

y B

oar

d o

f E

du

cati

on

TG

CB

85

5,9

30

-

85

5,9

30

0.0

98

45

2%

Gen

eva

Cou

nty

Boar

d o

f E

du

cati

on

TG

EN

1,8

46

,58

9

-

1,8

46

,58

9

0.2

12

40

1%

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

20

Em

plo

yer

Em

plo

yer

Cod

e

To

tal

Con

trib

uti

on

s

Am

ou

nt

An

nu

ali

zed

for S

pecia

l

Un

its

20

19

Act

ua

l

Em

plo

yer

Co

ntr

ibu

tio

ns

20

19

Em

plo

yer

All

oca

tio

n

Percen

tag

e

Tea

ch

ers'

Ret

irem

en

t S

yst

em

of

Ala

ba

ma

Rec

on

cil

iati

on

of

Em

plo

yer C

on

trib

uti

on

s U

sed

in

th

e S

ch

ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

Geo

rge

Corl

ey W

alla

ce S

tate

Com

mu

nit

y C

oll

ege

TG

WS

1,0

15

,64

5

-

1,0

15

,64

5

0.1

16

82

3%

Gre

ene

Cou

nty

Boar

d o

f E

du

cati

on

TG

RN

89

8,7

22

-

89

8,7

22

0.1

03

37

4%

Gu

lf S

hore

s C

ity B

oar

d o

f E

du

cati

on

TG

SC

22

3,7

50

-

22

3,7

50

0.0

25

73

7%

Gu

nte

rsvil

le C

ity B

oar

d o

f E

du

cati

on

TG

UN

1,2

73

,67

3

-

1,2

73

,67

3

0.1

46

50

3%

H. C

ou

nci

ll T

ren

holm

Sta

te T

ech

nic

al C

oll

ege

TM

GT

1,1

37

,64

4

-

1,1

37

,64

4

0.1

30

85

6%

Hal

e C

ou

nty

Boar

d o

f E

du

cati

on

TH

AL

1,5

33

,04

0

-

1,5

33

,04

0

0.1

76

33

6%

Hal

eyvil

le C

ity B

oar

d o

f E

du

cati

on

TH

AV

1,1

28

,81

7

-

1,1

28

,81

7

0.1

29

84

1%

Har

tsel

le C

ity B

oar

d o

f E

du

cati

on

TH

CS

2,2

53

,91

8

-

2,2

53

,91

8

0.2

59

25

4%

Hen

ry C

ou

nty

Boar

d o

f E

du

cati

on

TH

NY

1,5

57

,76

3

-

1,5

57

,76

3

0.1

79

18

0%

Hom

ewood

Cit

y B

oar

d o

f E

du

cati

on

TH

OM

3,9

80

,35

0

-

3,9

80

,35

0

0.4

57

83

4%

Hoover

Cit

y B

oar

d o

f E

du

cati

on

TH

OV

12

,46

8,8

43

-

12

,46

8,8

43

1.4

34

21

2%

Hou

ston C

ou

nty

Boar

d o

f E

du

cati

on

TH

ST

4,0

89

,54

3

-

4,0

89

,54

3

0.4

70

39

4%

Hu

nts

vil

le C

ity S

chools

TH

TS

16

,44

5,9

26

-

16

,44

5,9

26

1.8

91

67

0%

J. F

. D

rake

Sta

te T

ech

nic

al C

oll

ege

TH

VS

50

6,8

41

-

50

6,8

41

0.0

58

29

9%

J. F

. In

gra

m S

tate

Tec

hn

ical

Coll

ege

TD

RT

87

2,7

84

-

87

2,7

84

0.1

00

39

1%

Jack

son

Cou

nty

Boar

d o

f E

du

cati

on

TJK

S4

,10

4,7

60

-

4,1

04

,76

0

0.4

72

14

4%

Jack

son

vil

le C

ity B

oar

d o

f E

du

cati

on

TJC

S1

,09

2,0

86

-

1,0

92

,08

6

0.1

25

61

6%

Jack

son

vil

le S

tate

Un

iver

sity

TJS

T6

,70

0,8

68

-

6,7

00

,86

8

0.7

70

75

8%

Jasp

er C

ity B

oar

d o

f E

du

cati

on

TJS

P1

,87

5,2

08

-

1,8

75

,20

8

0.2

15

69

3%

Jeff

erso

n C

ou

nty

Am

eric

an F

eder

atio

n o

f T

each

ers

TJF

T2

2,2

94

-

22

,29

4

0.0

02

56

4%

Jeff

erso

n C

ou

nty

Boar

d o

f E

du

cati

on

TJE

F2

4,2

59

,23

9

-

24

,25

9,2

39

2.7

90

38

6%

Jeff

erso

n S

tate

Com

mu

nit

y C

oll

ege

TJJ

C2

,81

4,1

45

-

2,8

14

,14

5

0.3

23

69

3%

Lam

ar C

ou

nty

Sch

ools

TL

AM

1,5

32

,91

9

-

1,5

32

,91

9

0.1

76

32

2%

Lan

ett

Cit

y S

chools

TL

NT

63

7,6

29

-

63

7,6

29

0.0

73

34

2%

Lau

der

dal

e C

ou

nty

Boar

d o

f E

du

cati

on

TL

AU

5,7

52

,51

1

-

5,7

52

,51

1

0.6

61

67

5%

Law

En

forc

emen

t A

cad

emy--

Bal

dw

in C

ou

nty

TS

WP

8,2

25

-

8,2

25

0.0

00

94

6%

Law

En

forc

emen

t A

cad

emy--

Tu

scal

oosa

TL

ET

18

,79

1

-

18

,79

1

0.0

02

16

1%

Law

ren

ce C

ou

nty

Boar

d o

f E

du

cati

on

TL

AW

3,0

94

,27

3

-

3,0

94

,27

3

0.3

55

91

5%

Law

son

Sta

te C

om

mu

nit

y C

oll

ege

TL

SC

1,8

47

,05

2

-

1,8

47

,05

2

0.2

12

45

5%

Lee

Cou

nty

Boar

d o

f E

du

cati

on

TL

EE

6,2

96

,65

3

-

6,2

96

,65

3

0.7

24

26

4%

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

21

Em

plo

yer

Em

plo

yer

Cod

e

To

tal

Con

trib

uti

on

s

Am

ou

nt

An

nu

ali

zed

for S

pecia

l

Un

its

20

19

Act

ua

l

Em

plo

yer

Co

ntr

ibu

tio

ns

20

19

Em

plo

yer

All

oca

tio

n

Percen

tag

e

Tea

ch

ers'

Ret

irem

en

t S

yst

em

of

Ala

ba

ma

Rec

on

cil

iati

on

of

Em

plo

yer C

on

trib

uti

on

s U

sed

in

th

e S

ch

ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

Lee

ds

Boar

d o

f E

du

cati

on

, C

ity o

fT

LD

S1

,39

5,8

87

-

1,3

95

,88

7

0.1

60

56

0%

Lim

esto

ne

Cou

nty

Boar

d o

f E

du

cati

on

TL

ST

6,1

79

,76

9

-

6,1

79

,76

9

0.7

10

82

0%

Lin

den

Cit

y B

oar

d o

f E

du

cati

on

TL

ND

37

0,8

91

-

37

0,8

91

0.0

42

66

1%

Low

nd

es C

ou

nty

Boar

d o

f E

du

cati

on

TL

DN

1,3

53

,17

3

-

1,3

53

,17

3

0.1

55

64

7%

Lu

rlee

n B

. W

alla

ce C

om

mu

nit

y C

oll

ege

TL

UR

98

9,7

23

-

98

9,7

23

0.1

13

84

2%

Mac

on

Cou

nty

Boar

d o

f E

du

cati

on

TM

AC

1,4

19

,58

6

-

1,4

19

,58

6

0.1

63

28

6%

Mad

ison

Cit

y B

oar

d o

f E

du

cati

on

TM

DC

7,7

87

,36

7

-

7,7

87

,36

7

0.8

95

73

1%

Mad

ison

Cou

nty

Boar

d o

f E

du

cati

on

TM

AD

13

,62

6,4

18

-

13

,62

6,4

18

1.5

67

36

0%

MA

EF

Pu

bli

c C

har

ter

Sch

ools

, In

c. (

AC

CE

L D

ay a

nd

Even

ing A

cad

emy)

TA

CL

13

8,3

46

-

13

8,3

46

0.0

15

91

3%

Mar

engo C

ou

nty

Boar

d o

f E

du

cati

on

TM

NG

75

5,2

94

-

75

5,2

94

0.0

86

87

7%

Mar

ion C

ou

nty

Boar

d o

f E

du

cati

on

TM

AR

2,0

74

,54

4

-

2,0

74

,54

4

0.2

38

62

2%

Mar

ion M

ilit

ary I

nst

itu

teT

MM

I6

97

,31

4

-

69

7,3

14

0.0

80

20

8%

Mar

shal

l C

ou

nty

Boar

d o

f E

du

cati

on

TM

SH

3,8

20

,34

7

-

3,8

20

,34

7

0.4

39

43

0%

Mid

fiel

d C

ity B

oar

d o

f E

du

cati

on

TM

ID8

40

,22

6

-

84

0,2

26

0.0

96

64

6%

Mob

ile

Cou

nty

Pu

bli

c S

chool

Syst

emT

MO

B3

7,8

67

,51

9

-

37

,86

7,5

19

4.3

55

66

0%

Mon

roe

Cou

nty

Boar

d o

f E

du

cati

on

TM

ON

2,2

28

,42

5

-

2,2

28

,42

5

0.2

56

32

2%

Mon

tgom

ery C

ity a

nd

Cou

nty

Boar

d o

f E

du

cati

on

TM

TG

20

,25

5,3

47

-

20

,25

5,3

47

2.3

29

84

4%

Morg

an C

ou

nty

Boar

d o

f E

du

cati

on

TM

OR

5,1

61

,65

3

-

5,1

61

,65

3

0.5

93

71

2%

Mou

nta

in B

rook C

ity B

oar

d o

f E

du

cati

on

TM

TB

4,5

63

,09

1

-

4,5

63

,09

1

0.5

24

86

3%

Mu

scle

Sh

oal

s C

ity S

chools

TM

SC

2,2

52

,19

2

-

2,2

52

,19

2

0.2

59

05

5%

Nort

hea

st A

lab

ama

Com

mu

nit

y C

oll

ege

TN

EC

1,1

10

,41

7

-

1,1

10

,41

7

0.1

27

72

4%

Nort

hw

est

Sh

oal

s C

om

mu

nit

y C

oll

ege

TN

WC

1,5

47

,21

5

-

1,5

47

,21

5

0.1

77

96

6%

On

eon

ta C

ity B

oar

d o

f E

du

cati

on

TO

NE

87

5,3

97

-

87

5,3

97

0.1

00

69

1%

Op

elik

a C

ity B

oar

d o

f E

du

cati

on

TO

PK

3,4

94

,70

6

-

3,4

94

,70

6

0.4

01

97

4%

Op

p C

ity B

oar

d o

f E

du

cati

on

TO

PP

88

4,1

01

-

88

4,1

01

0.1

01

69

3%

Org

aniz

ed C

om

mu

nit

y A

ctio

n P

rogra

m, In

c.T

OC

A4

47

,67

5

-

44

7,6

75

0.0

51

49

3%

Oxfo

rd C

ity S

chools

TO

XF

2,8

16

,52

0

-

2,8

16

,52

0

0.3

23

96

6%

Oza

rk C

ity B

oar

d o

f E

du

cati

on

TO

ZK

1,3

63

,74

0

-

1,3

63

,74

0

0.1

56

86

2%

Pel

ham

Cit

y B

oar

d o

f E

du

cati

on

TP

LS

2,2

46

,55

2

-

2,2

46

,55

2

0.2

58

40

7%

Pel

l C

ity S

chool

Syst

emT

PE

L2

,42

5,3

10

-

2,4

25

,31

0

0.2

78

96

8%

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

22

Em

plo

yer

Em

plo

yer

Cod

e

To

tal

Con

trib

uti

on

s

Am

ou

nt

An

nu

ali

zed

for S

pecia

l

Un

its

20

19

Act

ua

l

Em

plo

yer

Co

ntr

ibu

tio

ns

20

19

Em

plo

yer

All

oca

tio

n

Percen

tag

e

Tea

ch

ers'

Ret

irem

en

t S

yst

em

of

Ala

ba

ma

Rec

on

cil

iati

on

of

Em

plo

yer C

on

trib

uti

on

s U

sed

in

th

e S

ch

ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

Per

ry C

ou

nty

Boar

d o

f E

du

cati

on

TP

RY

92

4,3

19

-

92

4,3

19

0.1

06

31

9%

Ph

enix

Cit

y B

oar

d o

f E

du

cati

on

TP

HC

4,6

70

,20

7

-

4,6

70

,20

7

0.5

37

18

4%

Pic

ken

s C

ou

nty

Boar

d o

f E

du

cati

on

TP

KS

1,8

59

,30

4

-

1,8

59

,30

4

0.2

13

86

4%

Pie

dm

on

t C

ity S

chools

TP

MT

75

0,4

48

-

75

0,4

48

0.0

86

31

9%

Pik

e C

ou

nty

Boar

d o

f E

du

cati

on

TP

IK1

,72

7,3

34

-

1,7

27

,33

4

0.1

98

68

4%

Pik

e R

oad

Cit

y S

chools

TP

RB

96

8,8

68

-

96

8,8

68

0.1

11

44

3%

Ran

dolp

h C

ou

nty

Boar

d o

f E

du

cati

on

TR

AN

1,4

89

,05

5

-

1,4

89

,05

5

0.1

71

27

7%

Rei

d S

tate

Tec

hn

ical

Coll

ege

TE

VN

40

9,0

31

-

40

9,0

31

0.0

47

04

8%

Roan

oke

Cit

y S

chools

TR

OK

96

8,5

00

-

96

8,5

00

0.1

11

40

0%

Ru

ssel

l C

ou

nty

Boar

d o

f E

du

cati

on

TR

US

2,2

59

,19

8

-

2,2

59

,19

8

0.2

59

86

1%

Ru

ssel

lvil

le C

ity B

oar

d o

f E

du

cati

on

TR

SV

1,7

28

,02

9

-

1,7

28

,02

9

0.1

98

76

4%

Sar

alan

d B

oar

d o

f E

du

cati

on

TS

AR

1,9

07

,01

8

-

1,9

07

,01

8

0.2

19

35

2%

Sat

sum

a C

ity S

chools

TS

TM

80

2,9

82

-

80

2,9

82

0.0

92

36

2%

Sch

ool

Su

per

inte

nd

ents

of

Ala

bam

aT

SA

L5

9,1

90

-

59

,19

0

0.0

06

80

8%

Sco

ttsb

oro

Boar

d o

f E

du

cati

on

TS

CO

1,8

49

,99

6

-

1,8

49

,99

6

0.2

12

79

3%

Sel

ma

Pu

bli

c S

chools

TS

MA

2,2

41

,57

0

-

2,2

41

,57

0

0.2

57

83

4%

Sh

effi

eld

Cit

y B

oar

d o

f E

du

cati

on

TS

HF

81

4,6

47

-

81

4,6

47

0.0

93

70

4%

Sh

elb

y C

ou

nty

Boar

d o

f E

du

cati

on

TS

BY

15

,76

3,3

59

-

15

,76

3,3

59

1.8

13

15

9%

Sh

elto

n S

tate

Com

mu

nit

y C

oll

ege

TT

VS

2,2

56

,98

0

-

2,2

56

,98

0

0.2

59

60

6%

Sn

ead

Sta

te C

om

mu

nit

y C

oll

ege

TS

JC8

97

,63

9

-

89

7,6

39

0.1

03

25

0%

Sou

ther

n U

nio

n S

tate

Com

mu

nit

y C

oll

ege

TS

UC

1,7

03

,18

8

-

1,7

03

,18

8

0.1

95

90

7%

Sp

ecia

l P

rogra

mm

ing f

or

Ach

ievem

ent

Net

work

TB

SC

27

7,9

57

-

27

7,9

57

0.0

31

97

2%

St.

Cla

ir C

ou

nty

Boar

d o

f E

du

cati

on

TS

TC

6,0

44

,25

7

-

6,0

44

,25

7

0.6

95

23

2%

Sta

te o

f A

lab

ama-

-Ala

bam

a C

om

mis

sion o

n H

igher

Ed

uca

tion

TC

HE

27

7,9

80

-

27

7,9

80

0.0

31

97

4%

Sta

te o

f A

lab

ama-

-Dep

artm

ent

of

Post

seco

nd

ary E

du

cati

on

TP

SE

1,0

37

,31

4

-

1,0

37

,31

4

0.1

19

31

6%

Sta

te o

f A

lab

ama-

-Dep

artm

ent

of

Reh

abil

itat

ion

Ser

vic

es

TD

RS

4,9

77

,06

7

-

4,9

77

,06

7

0.5

72

48

0%

Sta

te o

f A

lab

ama-

-Dep

artm

ent

of

You

th S

ervic

esT

DY

S2

,17

6,1

68

-

2,1

76

,16

8

0.2

50

31

1%

Sta

te o

f A

lab

ama-

-Hig

h S

chool

of

Mat

h &

Sci

ence

TH

MS

37

1,9

42

-

37

1,9

42

0.0

42

78

2%

Sta

te o

f A

lab

ama-

-Pu

bli

c E

du

cati

on

Em

plo

yee

s' H

ealt

h I

nsu

ran

ce P

lan

TP

HP

-

30

8,7

84

30

8,7

84

0.0

35

51

8%

Sta

te o

f A

lab

ama-

-Sta

te D

epar

tmen

t of

Ed

uca

tion

TS

BE

5,7

93

,53

0

-

5,7

93

,53

0

0.6

66

39

3%

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

23

Em

plo

yer

Em

plo

yer

Cod

e

To

tal

Con

trib

uti

on

s

Am

ou

nt

An

nu

ali

zed

for S

pecia

l

Un

its

20

19

Act

ua

l

Em

plo

yer

Co

ntr

ibu

tio

ns

20

19

Em

plo

yer

All

oca

tio

n

Percen

tag

e

Tea

ch

ers'

Ret

irem

en

t S

yst

em

of

Ala

ba

ma

Rec

on

cil

iati

on

of

Em

plo

yer C

on

trib

uti

on

s U

sed

in

th

e S

ch

ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

Sta

te o

f A

lab

ama-

-Tea

cher

s' R

etir

emen

t S

yst

emT

TR

S2

,21

5,2

41

(30

8,7

84

)

1,9

06

,45

7

0.2

19

28

8%

Su

mte

r C

ou

nty

Boar

d o

f E

du

cati

on

TS

UM

1,1

04

,77

4

-

1,1

04

,77

4

0.1

27

07

5%

Syla

cau

ga

Cit

y B

oar

d o

f E

du

cati

on

TS

YL

1,6

19

,83

1

-

1,6

19

,83

1

0.1

86

31

9%

Tal

lad

ega

Cit

y B

oar

d o

f E

du

cati

on

TT

AL

1,3

74

,06

0

-

1,3

74

,06

0

0.1

58

04

9%

Tal

lad

ega

Cou

nty

Boar

d o

f E

du

cati

on

TT

DG

4,8

28

,13

7

-

4,8

28

,13

7

0.5

55

35

0%

Tal

lap

oosa

Cou

nty

Boar

d o

f E

du

cati

on

TT

PS

1,8

51

,79

4

-

1,8

51

,79

4

0.2

13

00

0%

Tal

lass

ee C

ity B

oar

d o

f E

du

cati

on

TT

AS

1,1

12

,57

0

-

1,1

12

,57

0

0.1

27

97

2%

Tar

ran

t B

oar

d o

f E

du

cati

on

TT

AR

92

5,1

44

-

92

5,1

44

0.1

06

41

3%

Th

om

asvil

le C

ity S

chools

TT

OM

88

6,5

49

-

88

6,5

49

0.1

01

97

4%

Tro

y C

ity B

oar

d o

f E

du

cati

on

TT

RY

1,3

60

,42

7

-

1,3

60

,42

7

0.1

56

48

1%

Tro

y U

niv

ersi

tyT

TS

T1

1,2

87

,73

4

-

11

,28

7,7

34

1.2

98

35

6%

Tru

ssvil

le C

ity B

oar

d o

f E

du

cati

on

TT

CB

3,3

32

,60

2

-

3,3

32

,60

2

0.3

83

32

8%

Tu

scal

oosa

Cit

y S

chools

TT

US

8,3

05

,16

0

-

8,3

05

,16

0

0.9

55

29

0%

Tu

scal

oosa

Cou

nty

Sch

ools

TT

LS

12

,45

0,4

81

-

12

,45

0,4

81

1.4

32

10

0%

Tu

scu

mbia

Cit

y B

oar

d o

f E

du

cati

on

TT

SC

1,1

35

,89

0

-

1,1

35

,89

0

0.1

30

65

4%

Un

iver

sity

Ch

ance

llor's

Off

ice

TU

CO

1,4

09

,35

7

-

1,4

09

,35

7

0.1

62

10

9%

Un

iver

sity

Ch

arte

r S

chool

TU

WC

15

6,8

97

-

15

6,8

97

0.0

18

04

7%

Un

iver

sity

of

Ala

bam

a

TU

VA

50

,80

8,4

93

-

50

,80

8,4

93

5.8

44

17

8%

Un

iver

sity

of

Ala

bam

a--B

irm

ingh

amT

UM

C9

7,8

98

,88

5

-

97

,89

8,8

85

11

.26

06

86

%

Un

iver

sity

of

Ala

bam

a--H

un

tsvil

leT

UA

H1

2,6

86

,41

1

-

12

,68

6,4

11

1.4

59

23

7%

Un

iver

sity

of

Mon

teval

loT

AL

C3

,57

8,4

03

-

3,5

78

,40

3

0.4

11

60

1%

Un

iver

sity

of

Nort

h A

lab

ama

TF

ST

5,8

23

,03

1

-

5,8

23

,03

1

0.6

69

78

6%

Un

iver

sity

of

Sou

th A

lab

ama

TU

SA

23

,16

5,1

17

-

23

,16

5,1

17

2.6

64

53

6%

Un

iver

sity

of

Wes

t A

lab

ama

TL

VC

3,0

61

,23

5

-

3,0

61

,23

5

0.3

52

11

4%

Ves

tavia

Hil

ls B

oar

d o

f E

du

cati

on

TV

ES

6,4

12

,76

7

-

6,4

12

,76

7

0.7

37

62

0%

Wal

ker

Cou

nty

Boar

d o

f E

du

cati

on

TW

LK

5,6

56

,73

2

-

5,6

56

,73

2

0.6

50

65

8%

Wal

lace

Com

mu

nit

y C

oll

ege-

-Doth

anT

GW

D2

,13

2,0

31

-

2,1

32

,03

1

0.2

45

23

4%

Wal

lace

Sta

te C

om

mu

nit

y C

oll

ege-

-Han

cevil

leT

CU

T2

,17

2,2

97

-

2,1

72

,29

7

0.2

49

86

6%

Was

hin

gto

n C

ou

nty

Boar

d o

f E

du

cati

on

TW

SH

1,6

53

,73

6

-

1,6

53

,73

6

0.1

90

21

9%

Wil

cox C

ou

nty

Boar

d o

f E

du

cati

on

TW

IL1

,29

8,4

76

-

1,2

98

,47

6

0.1

49

35

5%

Win

fiel

d C

ity B

oar

d o

f E

du

cati

on

TW

FD

83

7,5

62

-

83

7,5

62

0.0

96

33

9%

Win

ston C

ou

nty

Boar

d o

f E

du

cati

on

TW

IN1

,66

7,8

88

-

1,6

67

,88

8

0.1

91

84

7%

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

24

Em

plo

yer

Em

plo

yer

Cod

e

To

tal

Con

trib

uti

on

s

Am

ou

nt

An

nu

ali

zed

for S

pecia

l

Un

its

20

19

Act

ua

l

Em

plo

yer

Co

ntr

ibu

tio

ns

20

19

Em

plo

yer

All

oca

tio

n

Percen

tag

e

Tea

ch

ers'

Ret

irem

en

t S

yst

em

of

Ala

ba

ma

Rec

on

cil

iati

on

of

Em

plo

yer C

on

trib

uti

on

s U

sed

in

th

e S

ch

ed

ule

of

Em

plo

yer A

llo

ca

tio

ns

Fo

r t

he F

isca

l Y

ear E

nd

ed

Sep

tem

ber 3

0, 2

01

9

(Doll

ar A

mo

un

ts N

ot

in T

ho

usa

nd

s)

Wood

law

n C

om

mu

nit

y C

har

ter

Sch

ool

(i3

Aca

dem

y)

TW

DL

4,1

11

28

,77

4

32

,88

5

0.0

03

78

3%

To

tal

86

9,3

36

,33

2$

5

0,1

84

$

86

9,3

86

,51

6$

1

00

.00

00

00

%

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

25

Em

plo

yer

Em

plo

yer

Cod

e

NP

L @

Min

us

1%

(6.7

0%

)

NP

L @

Plu

s 1

%

(8.7

0%

)2

02

12

02

22

02

32

02

42

02

5T

herea

fter

20

19

Actu

al

Em

plo

yer

Con

trib

uti

on

s

Ala

bam

a A

&M

Un

iver

sity

TA

MI

10

8,2

02

$

55

,58

7$

21

2$

29

5$

1,6

17

$

1,7

03

$

(37

)$

-$

6,2

67

$

Ala

bam

a A

sso

ciat

ion

of

Sch

oo

l B

oar

ds

TA

AB

2,4

95

1,2

82

15

9

36

32

(2)

-

14

4

Ala

bam

a E

du

cati

on

Ass

oci

atio

nT

AE

A1

2,5

56

6,4

50

(37

5)

(22

2)

71

13

5

(12

)

-

72

7

Ala

bam

a F

ire

Co

lleg

eT

AF

C5

,49

8

2,8

24

(16

)

7

9

46

(2)

-

31

8

Ala

bam

a H

igh

Sch

oo

l A

thle

tic

Ass

oci

atio

nT

AA

A2

,68

1

1,3

77

30

18

43

35

-

-

15

5

Ala

bam

a H

igh

er E

du

cati

on

Par

tner

ship

T

AH

P4

63

23

8

(8)

(13

)

5

5

1

-

27

Ala

bam

a In

du

stri

al D

evel

op

men

t T

rain

ing

TID

T2

1,3

77

10

,98

2

(16

)

(77

)

14

9

23

6

(20

)

-

1,2

38

Ala

bam

a In

stit

ute

fo

r D

eaf

and

Bli

nd

TA

ID8

6,0

80

44

,22

2

66

9

78

7

1,6

29

1,6

46

(4)

-

4,9

86

Ala

bam

a R

etir

ed S

tate

Em

plo

yee

s A

sso

ciat

ion

TR

EA

1,0

24

52

6

7

5

26

19

(2)

-

59

Ala

bam

a S

cho

ol

of

Cyb

er T

ech

no

logy &

En

gin

eeri

ng

TC

YB

46

7

24

0

59

59

65

66

7

-

6

Ala

bam

a S

cho

ol

of

Fin

e A

rts

TH

FA

10

,05

1

5,1

64

88

56

17

5

15

3

(5)

-

58

2

Ala

bam

a S

tate

Em

plo

yee

s A

sso

ciat

ion

TA

SE

1,6

72

85

9

(62

)

(68

)

(12

)

21

(1)

-

97

Ala

bam

a S

tate

Un

iver

sity

TM

ST

96

,24

3

49

,44

3

(2,5

00

)

(1,4

82

)

64

1

93

6

(90

)

-

5,5

74

Ala

bam

a T

ech

no

logy N

etw

ork

TA

TN

9,2

99

4,7

77

(20

9)

(15

4)

11

9

(17

)

-

53

9

Ala

bam

a V

oca

tio

nal

A

sso

ciat

ion

TA

VA

17

6

91

9

12

13

13

2

-

10

Ala

bas

ter

Cit

y S

cho

ol

Syst

emT

AL

R7

7,6

47

39

,89

0

99

8

91

2

1,4

74

1,5

74

10

-

4,4

97

Alb

ertv

ille

Cit

y B

oar

d o

f E

du

cati

on

TA

LB

54

,24

6

27

,86

8

46

3

35

9

73

9

62

1

(44

)

-

3,1

42

Ale

xan

der

Cit

y B

oar

d o

f E

du

cati

on

TA

LX

34

,53

1

17

,74

0

(40

)

(45

)

32

7

37

9

(26

)

-

2,0

00

An

dal

usi

a C

ity B

oar

d o

f E

du

cati

on

TA

DL

19

,30

3

9,9

17

13

3

17

3

42

8

46

4

12

-

1,1

18

An

nis

ton

Bo

ard

of

Ed

uca

tio

nT

AN

N2

9,9

28

15

,37

5

27

4

38

4

83

5

1,4

55

10

6

-

1,7

33

Ara

b C

ity B

oar

d o

f E

du

cati

on

TA

RB

28

,85

5

14

,82

4

(13

9)

(11

9)

29

7

32

8

(29

)

-

1,6

71

Ath

ens

Cit

y B

oar

d o

f E

du

cati

on

TA

TH

48

,65

1

24

,99

3

61

0

39

5

69

8

61

3

(29

)

-

2,8

18

Ath

ens

Sta

te U

niv

ersi

tyT

AT

C3

7,2

77

19

,15

1

11

1

89

37

8

40

3

(28

)

-

2,1

59

Att

alla

Cit

y S

cho

ols

TA

TT

20

,07

2

10

,31

2

49

54

34

2

45

1

7

-

1,1

63

Au

bu

rn C

ity B

oar

d o

f E

du

cati

on

TA

UB

10

1,4

56

52

,12

1

1,0

75

89

6

1,8

69

1,6

95

(31

)

-

5,8

76

Au

bu

rn U

niv

ersi

tyT

AP

I9

60

,19

8

49

3,2

84

10

,50

5

8,4

46

16

,57

2

14

,56

5

(44

0)

-

55

,61

4

Au

tau

ga

Co

un

ty B

oar

d o

f E

du

cati

on

TA

TG

93

,30

4

47

,93

3

(37

2)

(38

0)

77

4

1,0

80

(68

)

-

5,4

04

Bal

dw

in C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

BL

D3

68

,40

2

18

9,2

60

3,2

52

2,9

90

6,9

28

6,6

36

(56

)

-

21

,33

7

Bar

bo

ur

Co

un

ty S

cho

ols

TB

AR

11

,16

7

5,7

37

(97

)

(8)

16

6

18

9

(4)

-

64

7

Bes

sem

er B

oar

d o

f E

du

cati

on

TB

SM

47

,70

0

24

,50

5

53

23

7

93

3

1,0

45

15

-

2,7

63

Bev

ill

Sta

te C

om

mu

nit

y C

oll

ege

TW

CT

35

,98

5

18

,48

7

(28

4)

(20

2)

(62

)

98

(52

)

-

2,0

84

Bib

b C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

BIB

39

,22

8

20

,15

3

12

7

13

0

63

8

77

7

4

-

2,2

72

Bir

min

gh

am C

ity S

cho

ols

TB

MH

31

5,7

37

16

2,2

04

1,4

95

2,3

33

6,2

57

7,0

21

10

8

-

18

,28

7

Bis

ho

p S

tate

Co

mm

un

ity C

oll

ege

TM

JC2

9,6

66

15

,24

0

(53

0)

(19

4)

66

6

66

9

7

-

1,7

18

Blo

un

t C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

BL

T8

2,3

61

42

,31

1

(45

0)

(26

7)

78

0

88

6

(71

)

-

4,7

70

Bo

az C

ity B

oar

d o

f E

du

cati

on

TB

OZ

29

,68

9

15

,25

2

52

1

51

1

83

1

83

6

27

-

1,7

20

Bre

wto

n C

ity B

oar

d o

f E

du

cati

on

TB

WT

13

,25

6

6,8

10

(40

)

(23

)

11

4

13

7

(11

)

-

76

8

Bu

llo

ck C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

BL

K1

6,7

59

8,6

10

(29

4)

(22

2)

25

14

3

(18

)

-

97

1

Bu

tler

Co

un

ty B

oar

d o

f E

du

cati

on

TB

LR

32

,31

6

16

,60

2

(66

1)

(57

9)

(12

)

14

7

(47

)

-

1,8

72

Cal

ho

un

Co

mm

un

ity C

oll

ege

TD

EC

51

,67

8

26

,54

9

28

9

19

8

63

7

75

2

(19

)

-

2,9

93

Cal

ho

un

Co

un

ty B

oar

d o

f E

du

cati

on

TC

AL

10

6,8

72

54

,90

4

30

4

33

0

1,7

11

2,1

19

14

-

6,1

90

Tea

ch

ers'

Reti

rem

en

t S

yst

em

of

Ala

ba

ma

Sch

ed

ule

of

Dis

cou

nt

Ra

te S

en

siti

vit

y, A

morti

zati

on

of

Defe

rred

Ou

tflo

ws/

(In

flow

s), a

nd

Em

plo

yer C

on

trib

uti

on

s

As

of

an

d f

or t

he F

isca

l Y

ea

r E

nd

ed

Sep

tem

ber 3

0, 2

02

0

(Doll

ar A

mou

nts

in

Th

ou

san

ds)

Proje

cte

d D

efe

rred

Ou

tflo

ws/

(In

flow

s) T

o B

e R

ecog

niz

ed

in

Pen

sion

Exp

en

se f

or t

he F

isca

l Y

ea

r E

nd

ed

Sep

tem

ber 3

0

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

26

Em

plo

yer

Em

plo

yer

Cod

e

NP

L @

Min

us

1%

(6.7

0%

)

NP

L @

Plu

s 1

%

(8.7

0%

)2

02

12

02

22

02

32

02

42

02

5T

herea

fter

20

19

Actu

al

Em

plo

yer

Con

trib

uti

on

s

Tea

ch

ers'

Reti

rem

en

t S

yst

em

of

Ala

ba

ma

Sch

ed

ule

of

Dis

cou

nt

Ra

te S

en

siti

vit

y, A

morti

zati

on

of

Defe

rred

Ou

tflo

ws/

(In

flow

s), a

nd

Em

plo

yer C

on

trib

uti

on

s

As

of

an

d f

or t

he F

isca

l Y

ea

r E

nd

ed

Sep

tem

ber 3

0, 2

02

0

(Doll

ar A

mou

nts

in

Th

ou

san

ds)

Proje

cte

d D

efe

rred

Ou

tflo

ws/

(In

flow

s) T

o B

e R

ecog

niz

ed

in

Pen

sion

Exp

en

se f

or t

he F

isca

l Y

ea

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Sep

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CA

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27

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0

14

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0

29

3

19

4

48

6

51

4

1

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1,6

03

Cen

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Ala

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om

mu

nit

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TA

CC

16

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9

8,4

86

(22

5)

(15

8)

59

17

4

(15

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-

95

7

Ch

amb

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Co

un

ty B

oar

d o

f E

du

cati

on

TC

HB

41

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3

21

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5

(25

3)

(21

6)

29

5

44

1

(30

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-

2,3

97

Ch

atta

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och

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alle

y C

om

mu

nit

y C

oll

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TC

VS

13

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9

6,7

71

68

84

28

5

22

8

(5)

-

76

3

Ch

ero

kee

Co

un

ty B

oar

d o

f E

du

cati

on

TC

HK

51

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5

26

,37

2

56

3

57

4

1,1

51

1,1

58

20

-

2,9

73

Ch

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ity S

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Syst

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CK

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3,1

59

6,7

60

48

7

38

9

42

4

37

5

14

-

76

2

Ch

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of

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73

40

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5

63

10

4

82

9

95

8

(53

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-

4,5

51

Ch

oct

aw C

ou

nty

Bo

ard

of

Ed

uca

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nT

CH

W1

7,2

05

8,8

39

(19

9)

(14

8)

11

7

25

7

(3)

-

99

7

Cla

rke

Co

un

ty B

oar

d o

f E

du

cati

on

TC

LK

32

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3

16

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8

(43

4)

(23

6)

32

3

50

1

(6)

-

1,8

60

Cla

y C

ou

nty

Bo

ard

of

Ed

uca

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nT

CL

Y2

0,3

87

10

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3

(27

5)

(20

1)

88

15

4

(26

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-

1,1

81

Cle

bu

rne

Co

un

ty B

oar

d o

f E

du

cati

on

TC

LB

30

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0

15

,92

1

25

82

59

0

69

8

11

-

1,7

95

Co

asta

l A

lab

ama

Co

mm

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ity C

oll

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TB

MC

51

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4

26

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8

(26

2)

(19

3)

28

3

42

2

(58

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-

2,9

96

Co

ffee

Co

un

ty B

oar

d o

f E

du

cati

on

TC

OF

22

,77

2

11

,69

9

17

1

11

6

34

0

30

9

(13

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-

1,3

19

Co

lber

t C

ou

nty

Bo

ard

of

Ed

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CO

L3

9,6

61

20

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5

29

0

37

6

82

1

84

4

9

-

2,2

97

Co

mm

un

ity S

ervic

e P

rogra

ms

of

Wes

t A

lab

ama

TC

SP

11

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2

5,9

45

(18

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27

27

4

30

9

7

-

67

0

Co

nec

uh

Co

un

ty B

oar

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f E

du

cati

on

TC

ON

21

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0

11

,11

7

(87

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27

28

0

26

3

(14

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-

1,2

53

Co

osa

Co

un

ty B

oar

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f E

du

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on

TC

SA

11

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3

6,0

84

(16

3)

(90

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11

7

19

3

2

-

68

6

Co

un

cil

for

Lea

der

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Ala

bam

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cho

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TA

CA

1,3

48

69

3

13

12

27

41

4

-

78

Co

vin

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n C

ou

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Bo

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of

Ed

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CO

V3

4,9

94

17

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7

(91

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(89

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32

2

39

1

(27

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-

2,0

27

Cre

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aw C

ou

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Bo

ard

of

Ed

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nT

CR

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4,6

50

12

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3

(48

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(90

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13

1

19

9

(23

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-

1,4

28

Cu

llm

an C

ity B

oar

d o

f E

du

cati

on

TC

MN

39

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0

20

,06

7

43

1

48

2

94

1

96

9

22

-

2,2

62

Cu

llm

an C

ou

nty

Co

mm

issi

on

on

Ed

uca

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nT

CU

L1

18

,18

2

60

,71

4

99

0

1,1

61

2,6

30

2,8

68

61

-

6,8

45

Dal

e C

ou

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Bo

ard

of

Ed

uca

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nT

DA

L3

5,9

76

18

,48

2

43

6

46

8

81

4

82

2

15

-

2,0

84

Dal

evil

le C

ity B

oar

d o

f E

du

cati

on

TD

LV

11

,99

5

6,1

62

(15

7)

(73

)

16

8

18

3

(5)

-

69

5

Dal

las

Co

un

ty B

oar

d o

f E

du

cati

on

TD

LS

39

,26

7

20

,17

3

(62

5)

(43

9)

13

1

32

6

(37

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-

2,2

74

Dau

ph

in I

slan

d S

ea L

abT

ME

S1

0,8

72

5,5

85

16

8

12

8

17

4

13

4

(10

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-

63

0

Dec

atu

r B

oar

d o

f E

du

cati

on

TD

TR

12

3,4

03

63

,39

6

1,3

25

1,6

03

3,1

03

3,2

13

85

-

7,1

47

DeK

alb

Co

un

ty B

oar

d o

f E

du

cati

on

TD

KB

10

5,8

27

54

,36

7

1,0

41

1,0

61

2,2

04

2,3

84

37

-

6,1

29

Dem

op

oli

s C

ity S

cho

ols

TD

PL

23

,81

7

12

,23

6

(11

6)

(75

)

23

4

22

9

(23

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-

1,3

79

Dev

elo

pin

g A

lab

ama

Yo

uth

Fo

un

dat

ion

TD

AY

1,1

02

56

6

(15

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(7)

8

9

(1)

-

64

Do

than

Bo

ard

of

Ed

uca

tio

nT

DT

N1

01

,76

0

52

,27

7

(73

0)

(61

6)

80

7

1,0

27

(91

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-

5,8

94

Elb

a C

ity B

oar

d o

f E

du

cati

on

TE

LB

7,7

41

3,9

77

(13

7)

(10

6)

(3)

10

0

(3)

-

44

8

Elm

ore

Co

un

ty B

oar

d o

f E

du

cati

on

TE

LM

11

7,1

09

60

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3

28

4

42

1

1,7

58

1,7

17

(55

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-

6,7

83

En

terp

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Bo

ard

of

Ed

uca

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EN

P7

9,2

74

40

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6

86

6

97

1

1,6

68

1,8

01

31

-

4,5

91

En

terp

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Sta

te C

om

mu

nit

y C

oll

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TE

PC

16

,58

3

8,5

19

(24

6)

(51

)

91

22

2

(6)

-

96

0

Esc

amb

ia C

ou

nty

Bo

ard

of

Ed

uca

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nT

ES

C5

5,1

36

28

,32

5

18

5

27

6

94

3

1,0

55

(1)

-

3,1

93

Eto

wah

Co

un

ty B

oar

d o

f E

du

cati

on

TE

TH

10

1,5

32

52

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0

61

6

80

1

2,1

18

2,2

86

37

-

5,8

81

Eto

wah

Co

un

ty C

om

mu

nit

y S

ervic

e P

rogra

m, In

c.T

EC

A3

06

15

7

(6)

-

4

3

(2)

-

18

Eu

fau

la C

ity B

oar

d o

f E

du

cati

on

TE

FL

31

,95

7

16

,41

7

16

27

37

6

43

2

(19

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-

1,8

51

Fai

rfie

ld B

oar

d o

f E

du

cati

on

TF

RF

20

,16

8

10

,36

1

(15

7)

(14

8)

16

9

30

4

(5)

-

1,1

68

Fay

ette

Co

un

ty B

oar

d o

f E

du

cati

on

TF

AY

28

,21

5

14

,49

5

73

21

6

61

7

66

9

15

-

1,6

34

See

In

dep

end

ent

Au

dit

ors

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epo

rt.

27

Em

plo

yer

Em

plo

yer

Cod

e

NP

L @

Min

us

1%

(6.7

0%

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NP

L @

Plu

s 1

%

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0%

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02

12

02

22

02

32

02

42

02

5T

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fter

20

19

Actu

al

Em

plo

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Con

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on

s

Tea

ch

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Reti

rem

en

t S

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of

Ala

ba

ma

Sch

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of

Dis

cou

nt

Ra

te S

en

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on

of

Defe

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flow

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nd

Em

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on

trib

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s

As

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d f

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r E

nd

ed

Sep

tem

ber 3

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mou

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in

Th

ou

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Proje

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d D

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(In

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in

Pen

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Exp

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or t

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r E

nd

ed

Sep

tem

ber 3

0

Flo

ren

ce C

ity B

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f E

du

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TF

LO

55

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0

28

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3

(17

5)

(16

0)

61

5

73

0

(36

)

-

3,2

39

Fo

rt P

ayn

e C

ity B

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d o

f E

du

cati

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TF

TP

33

,39

0

17

,15

3

99

68

45

0

49

1

(16

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-

1,9

34

Fra

nkli

n C

ou

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Bo

ard

of

Ed

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tio

nT

FR

K4

2,6

75

21

,92

3

36

1

34

0

66

7

68

0

(16

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-

2,4

72

Gad

sden

Cit

y B

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f E

du

cati

on

TG

DS

65

,91

7

33

,86

4

25

0

27

4

1,1

99

1,3

87

16

-

3,8

18

Gad

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Sta

te C

om

mu

nit

y C

oll

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TG

DC

46

,19

1

23

,73

0

(88

8)

(61

4)

92

28

7

(60

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-

2,6

75

Gar

den

dal

e B

oar

d o

f E

du

cati

on

TG

BE

-

-

-

-

-

-

-

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-

Gen

eva

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f E

du

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TG

CB

14

,77

8

7,5

92

36

13

15

7

15

5

(15

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-

85

6

Gen

eva

Co

un

ty B

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f E

du

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on

TG

EN

31

,88

2

16

,37

9

36

6

38

9

73

2

72

1

11

-

1,8

47

Geo

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rley

Wal

lace

Sta

te C

om

mu

nit

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oll

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TG

WS

17

,53

6

9,0

09

(26

3)

(15

5)

59

12

3

(22

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-

1,0

16

Gre

ene

Co

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ty B

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du

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on

TG

RN

15

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7

7,9

72

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(29

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14

5

18

7

(12

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-

89

9

Gu

lf S

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f E

du

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TG

SC

3,8

63

1,9

85

51

9

52

3

57

0

53

3

48

-

22

4

Gu

nte

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le C

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f E

du

cati

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TG

UN

21

,99

1

11

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7

(19

8)

(18

4)

17

4

21

3

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-

1,2

74

H. C

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MG

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42

10

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1

88

27

6

48

4

37

9

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-

1,1

38

Hal

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69

13

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8

(65

5)

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2)

(63

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65

(45

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-

1,5

33

Hal

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du

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TH

AV

19

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0

10

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2

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21

9

20

5

(17

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-

1,1

29

Har

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f E

du

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TH

CS

38

,91

5

19

,99

2

25

2

32

7

86

2

82

7

7

-

2,2

54

Hen

ry C

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HN

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6,8

96

13

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7

(13

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26

7

31

8

(23

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-

1,5

58

Ho

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du

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TH

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68

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3

35

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5

89

9

1,1

84

1,9

49

1,8

10

43

-

3,9

80

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over

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TH

OV

21

5,2

81

11

0,5

97

2,5

22

2,6

67

5,6

74

5,9

03

17

8

-

12

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9

Ho

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Co

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f E

du

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TH

ST

70

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8

36

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4

61

9

65

4

1,4

60

1,5

87

24

-

4,0

90

Hu

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TH

TS

28

3,9

47

14

5,8

73

1,3

38

1,9

40

5,2

16

6,1

42

89

-

16

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6

J. F

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51

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96

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23

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-

50

7

J. F

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69

7,7

41

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(32

1)

(67

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18

3

(4)

-

87

3

Jack

son

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9

11

5

24

6

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1,3

80

10

-

4,1

05

Jack

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8,8

55

9,6

87

20

5

24

4

47

8

46

3

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1,0

92

Jack

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4

59

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6

85

6

81

7

2,2

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10

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-

6,7

01

Jasp

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du

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76

16

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3

(33

8)

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4)

27

4

38

4

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-

1,8

75

Jeff

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8

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4

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-

22

Jeff

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41

8,8

48

21

5,1

76

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55

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4)

4,5

29

5,0

58

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7)

-

24

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9

Jeff

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Co

mm

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ity C

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TJJ

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8,5

88

24

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1

27

39

54

0

63

9

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2,8

14

Lam

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6,4

67

13

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7

12

3

16

1

49

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54

2

6

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1,5

33

Lan

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11

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9

5,6

56

42

27

17

4

18

3

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63

8

Lau

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93

2

1,0

87

2,3

45

2,3

00

36

-

5,7

53

Law

En

forc

emen

t A

cad

emy--

Bal

dw

in C

ou

nty

TS

WP

14

2

73

(18

)

(22

)

(21

)

(11

)

2

-

8

Law

En

forc

emen

t A

cad

emy--

Tu

scal

oo

saT

LE

T3

24

16

7

11

11

17

13

-

-

19

Law

ren

ce C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

LA

W5

3,4

24

27

,44

6

(61

1)

(35

1)

39

4

57

3

(44

)

-

3,0

94

Law

son

Sta

te C

om

mu

nit

y C

oll

ege

TL

SC

31

,89

0

16

,38

3

12

5

89

39

4

41

5

(23

)

-

1,8

47

Lee

Co

un

ty B

oar

d o

f E

du

cati

on

TL

EE

10

8,7

15

55

,85

0

(87

2)

(79

7)

51

8

80

8

(11

7)

-

6,2

97

Lee

ds

Bo

ard

of

Ed

uca

tio

n, C

ity o

fT

LD

S2

4,1

01

12

,38

1

46

1

46

0

61

5

56

9

11

-

1,3

96

Lim

esto

ne

Co

un

ty B

oar

d o

f E

du

cati

on

TL

ST

10

6,6

97

54

,81

4

45

6

41

4

1,7

72

2,0

49

4

-

6,1

80

Lin

den

Cit

y B

oar

d o

f E

du

cati

on

TL

ND

6,4

04

3,2

90

17

(4)

79

83

(5)

-

37

1

Lo

wn

des

Co

un

ty B

oar

d o

f E

du

cati

on

TL

DN

23

,36

3

12

,00

2

(43

4)

(20

4)

31

8

45

8

4

-

1,3

53

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

28

Em

plo

yer

Em

plo

yer

Cod

e

NP

L @

Min

us

1%

(6.7

0%

)

NP

L @

Plu

s 1

%

(8.7

0%

)2

02

12

02

22

02

32

02

42

02

5T

herea

fter

20

19

Actu

al

Em

plo

yer

Con

trib

uti

on

s

Tea

ch

ers'

Reti

rem

en

t S

yst

em

of

Ala

ba

ma

Sch

ed

ule

of

Dis

cou

nt

Ra

te S

en

siti

vit

y, A

morti

zati

on

of

Defe

rred

Ou

tflo

ws/

(In

flow

s), a

nd

Em

plo

yer C

on

trib

uti

on

s

As

of

an

d f

or t

he F

isca

l Y

ea

r E

nd

ed

Sep

tem

ber 3

0, 2

02

0

(Doll

ar A

mou

nts

in

Th

ou

san

ds)

Proje

cte

d D

efe

rred

Ou

tflo

ws/

(In

flow

s) T

o B

e R

ecog

niz

ed

in

Pen

sion

Exp

en

se f

or t

he F

isca

l Y

ea

r E

nd

ed

Sep

tem

ber 3

0

Lu

rlee

n B

. W

alla

ce C

om

mu

nit

y C

oll

ege

TL

UR

17

,08

8

8,7

79

(12

4)

(44

)

15

0

16

1

(14

)

-

99

0

Mac

on

Co

un

ty B

oar

d o

f E

du

cati

on

TM

AC

24

,51

0

12

,59

2

(65

4)

(40

9)

(28

)

61

(38

)

-

1,4

20

Mad

iso

n C

ity B

oar

d o

f E

du

cati

on

TM

DC

13

4,4

53

69

,07

3

3,1

62

2,8

75

4,1

75

4,0

80

14

5

-

7,7

87

Mad

iso

n C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

MA

D2

35

,26

7

12

0,8

64

1,4

82

1,7

25

4,6

96

5,3

12

89

-

13

,62

6

MA

EF

Pu

bli

c C

har

ter

Sch

oo

ls, In

c. (

AC

CE

L D

ay a

nd

Even

ing A

cad

emy)

TA

CL

2,3

89

1,2

27

29

8

30

0

12

6

97

6

-

13

8

Mar

engo

Co

un

ty B

oar

d o

f E

du

cati

on

TM

NG

13

,04

1

6,6

99

(17

1)

(10

5)

87

14

8

(11

)

-

75

5

Mar

ion

Co

un

ty B

oar

d o

f E

du

cati

on

TM

AR

35

,81

8

18

,40

1

(30

3)

(22

8)

17

8

28

5

(34

)

-

2,0

75

Mar

ion

Mil

itar

y I

nst

itu

teT

MM

I1

2,0

40

6,1

85

70

37

10

7

12

1

(10

)

-

69

7

Mar

shal

l C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

MS

H6

5,9

60

33

,88

6

(47

)

11

8

90

6

83

4

(45

)

-

3,8

20

Mid

fiel

d C

ity B

oar

d o

f E

du

cati

on

TM

ID1

4,5

07

7,4

53

12

7

16

8

38

0

50

1

24

-

84

0

Mo

bil

e C

ou

nty

Pu

bli

c S

cho

ol

Syst

emT

MO

B6

53

,80

2

33

5,8

79

(60

)

1,7

34

10

,45

4

12

,82

0

68

-

37

,86

8

Mo

nro

e C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

MO

N3

8,4

75

19

,76

6

(33

9)

(24

1)

26

7

37

1

(34

)

-

2,2

28

Mo

ntg

om

ery C

ity a

nd

Co

un

ty B

oar

d o

f E

du

cati

on

TM

TG

34

9,7

19

17

9,6

62

28

8

82

8

5,1

51

6,0

56

(50

)

-

20

,25

5

Mo

rgan

Co

un

ty B

oar

d o

f E

du

cati

on

TM

OR

89

,11

9

45

,78

3

(41

8)

(23

2)

85

3

1,0

55

(62

)

-

5,1

62

Mo

un

tain

Bro

ok C

ity B

oar

d o

f E

du

cati

on

TM

TB

78

,78

4

40

,47

4

58

1

67

5

1,6

51

2,4

94

11

7

-

4,5

63

Mu

scle

Sh

oal

s C

ity S

cho

ols

TM

SC

38

,88

5

19

,97

7

56

7

57

9

86

1

81

7

7

-

2,2

52

No

rth

east

Ala

bam

a C

om

mu

nit

y C

oll

ege

TN

EC

19

,17

2

9,8

49

(11

)

1

20

3

22

7

(12

)

-

1,1

10

No

rth

wes

t S

ho

als

Co

mm

un

ity C

oll

ege

TN

WC

26

,71

3

13

,72

4

(38

3)

(23

1)

18

3

29

8

(20

)

-

1,5

47

On

eon

ta C

ity B

oar

d o

f E

du

cati

on

TO

NE

15

,11

4

7,7

65

29

50

22

5

20

3

(10

)

-

87

5

Op

elik

a C

ity B

oar

d o

f E

du

cati

on

TO

PK

60

,33

8

30

,99

8

68

2

68

6

1,2

93

1,3

48

21

-

3,4

95

Op

p C

ity B

oar

d o

f E

du

cati

on

TO

PP

15

,26

5

7,8

42

40

54

21

7

19

8

(11

)

-

88

4

Org

aniz

ed C

om

mu

nit

y A

ctio

n P

rogra

m, In

c.T

OC

A7

,72

9

3,9

71

(11

3)

(12

3)

(6)

98

(6)

-

44

8

Ox

ford

Cit

y S

cho

ols

TO

XF

48

,62

9

24

,98

2

(14

7)

(11

0)

40

6

37

8

(56

)

-

2,8

17

Oza

rk C

ity B

oar

d o

f E

du

cati

on

TO

ZK

23

,54

6

12

,09

6

(40

7)

(27

0)

17

4

22

8

(22

)

-

1,3

64

Pel

ham

Cit

y B

oar

d o

f E

du

cati

on

TP

LS

38

,78

8

19

,92

7

31

2

36

1

91

3

90

9

15

-

2,2

47

Pel

l C

ity S

cho

ol

Syst

emT

PE

L4

1,8

74

21

,51

2

(43

0)

(30

3)

22

9

33

5

(43

)

-

2,4

25

Per

ry C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

PR

Y1

5,9

59

8,1

99

(51

2)

(35

0)

(26

)

16

(26

)

-

92

4

Ph

enix

Cit

y B

oar

d o

f E

du

cati

on

TP

HC

80

,63

3

41

,42

4

64

1

87

6

1,8

28

1,9

65

45

-

4,6

70

Pic

ken

s C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

PK

S3

2,1

02

16

,49

2

12

9

18

0

60

1

63

0

1

-

1,8

59

Pie

dm

on

t C

ity S

cho

ols

TP

MT

12

,95

7

6,6

56

(99

)

(99

)

71

10

0

(17

)

-

75

0

Pik

e C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

PIK

29

,82

3

15

,32

1

33

3

34

0

68

4

79

8

24

-

1,7

27

Pik

e R

oad

Cit

y S

cho

ols

TP

RB

16

,72

8

8,5

94

1,4

21

1,2

13

1,1

39

78

3

39

-

96

9

Ran

do

lph

Co

un

ty B

oar

d o

f E

du

cati

on

TR

AN

25

,70

9

13

,20

8

19

(33

)

28

3

25

2

(23

)

-

1,4

89

Rei

d S

tate

Tec

hn

ical

Co

lleg

eT

EV

N7

,06

2

3,6

28

(26

4)

(12

3)

96

11

2

(5)

-

40

9

Ro

ano

ke

Cit

y S

cho

ols

TR

OK

16

,72

2

8,5

90

12

2

12

9

34

0

36

9

5

-

96

9

Ru

ssel

l C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

RU

S3

9,0

06

20

,03

9

12

(1)

44

8

48

5

(30

)

-

2,2

59

Ru

ssel

lvil

le C

ity B

oar

d o

f E

du

cati

on

TR

SV

29

,83

5

15

,32

7

(64

)

(80

)

18

6

26

9

(29

)

-

1,7

28

Sar

alan

d B

oar

d o

f E

du

cati

on

TS

AR

32

,92

6

16

,91

5

80

8

73

9

98

9

87

3

20

-

1,9

07

Sat

sum

a C

ity S

cho

ols

TS

TM

13

,86

4

7,1

22

13

7

14

9

28

2

19

8

(8)

-

80

3

Sch

oo

l S

up

erin

ten

den

ts o

f A

lab

ama

TS

AL

1,0

22

52

5

42

11

12

1

(1)

-

59

Sco

ttsb

oro

Bo

ard

of

Ed

uca

tio

nT

SC

O3

1,9

41

16

,40

9

(88

)

23

52

9

59

0

1

-

1,8

50

See

In

dep

end

ent

Au

dit

ors

' R

epo

rt.

29

Em

plo

yer

Em

plo

yer

Cod

e

NP

L @

Min

us

1%

(6.7

0%

)

NP

L @

Plu

s 1

%

(8.7

0%

)2

02

12

02

22

02

32

02

42

02

5T

herea

fter

20

19

Actu

al

Em

plo

yer

Con

trib

uti

on

s

Tea

ch

ers'

Reti

rem

en

t S

yst

em

of

Ala

ba

ma

Sch

ed

ule

of

Dis

cou

nt

Ra

te S

en

siti

vit

y, A

morti

zati

on

of

Defe

rred

Ou

tflo

ws/

(In

flow

s), a

nd

Em

plo

yer C

on

trib

uti

on

s

As

of

an

d f

or t

he F

isca

l Y

ea

r E

nd

ed

Sep

tem

ber 3

0, 2

02

0

(Doll

ar A

mou

nts

in

Th

ou

san

ds)

Proje

cte

d D

efe

rred

Ou

tflo

ws/

(In

flow

s) T

o B

e R

ecog

niz

ed

in

Pen

sion

Exp

en

se f

or t

he F

isca

l Y

ea

r E

nd

ed

Sep

tem

ber 3

0

Sel

ma

Pu

bli

c S

cho

ols

TS

MA

38

,70

2

19

,88

2

(68

5)

(52

9)

19

0

60

1

(7)

-

2,2

42

Sh

effi

eld

Cit

y B

oar

d o

f E

du

cati

on

TS

HF

14

,06

5

7,2

26

(18

1)

(16

4)

73

12

1

(17

)

-

81

5

Sh

elb

y C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

SB

Y2

72

,16

2

13

9,8

19

2,0

98

3,4

76

6,7

35

6,7

57

14

9

-

15

,76

3

Sh

elto

n S

tate

Co

mm

un

ity C

oll

ege

TT

VS

38

,96

8

20

,01

9

(20

8)

(76

)

56

9

58

4

(18

)

-

2,2

57

Sn

ead

Sta

te C

om

mu

nit

y C

oll

ege

TS

JC1

5,4

98

7,9

62

75

63

20

4

21

2

(8)

-

89

8

So

uth

ern

Un

ion

Sta

te C

om

mu

nit

y C

oll

ege

TS

UC

29

,40

6

15

,10

7

36

19

6

54

5

50

2

(9)

-

1,7

03

Sp

ecia

l P

rogra

mm

ing f

or

Ach

ievem

ent

Net

wo

rkT

BS

C4

,79

9

2,4

65

(22

)

(14

)

46

41

(3)

-

27

8

St.

Cla

ir C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

ST

C1

04

,35

7

53

,61

2

1,3

96

1,4

32

2,5

48

2,6

19

65

-

6,0

44

Sta

te o

f A

lab

ama-

-Ala

bam

a C

om

mis

sio

n o

n H

igh

er E

du

cati

on

TC

HE

4,7

99

2,4

66

(2)

(8)

37

37

(8)

-

27

8

Sta

te o

f A

lab

ama-

-Dep

artm

ent

of

Po

stse

con

dar

y E

du

cati

on

TP

SE

17

,91

0

9,2

01

1,0

21

91

4

88

2

72

5

32

-

1,0

37

Sta

te o

f A

lab

ama-

-Dep

artm

ent

of

Reh

abil

itat

ion

Ser

vic

es

TD

RS

85

,93

2

44

,14

6

(15

6)

11

3

1,2

76

1,2

85

(41

)

-

4,9

77

Sta

te o

f A

lab

ama-

-Dep

artm

ent

of

Yo

uth

Ser

vic

esT

DY

S3

7,5

73

19

,30

2

(55

8)

(31

2)

25

1

36

4

(35

)

-

2,1

76

Sta

te o

f A

lab

ama-

-Hig

h S

cho

ol

of

Mat

h &

Sci

ence

TH

MS

6,4

22

3,2

99

83

83

13

9

13

3

(1)

-

37

2

Sta

te o

f A

lab

ama-

-Pu

bli

c E

du

cati

on

Em

plo

yee

s' H

ealt

h I

nsu

ran

ce P

lan

TP

HP

5,3

31

2,7

39

11

1

92

15

4

12

0

2

-

30

9

Sta

te o

f A

lab

ama-

-Sta

te D

epar

tmen

t o

f E

du

cati

on

TS

BE

10

0,0

28

51

,38

8

(1,4

65

)

(1,3

28

)

55

4

1,3

51

(48

)

-

5,7

94

Sta

te o

f A

lab

ama-

-Tea

cher

s' R

etir

emen

t S

yst

emT

TR

S3

2,9

16

16

,91

0

79

2

64

5

91

3

75

8

7

-

1,9

06

Su

mte

r C

ou

nty

Bo

ard

of

Ed

uca

tio

nT

SU

M1

9,0

74

9,7

99

(38

7)

(37

8)

(94

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11

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27

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98

52

8

57

1

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-

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20

Tal

lad

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TT

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23

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8

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(15

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14

22

7

(22

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-

1,3

74

Tal

lad

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ty B

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du

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on

TT

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83

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0

42

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5

(46

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(39

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71

1

87

6

(69

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-

4,8

28

Tal

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ard

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72

16

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5

(17

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1

38

4

40

6

(21

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-

1,8

52

Tal

lass

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ity B

oar

d o

f E

du

cati

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TT

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19

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9

9,8

68

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(20

0)

64

14

6

(24

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-

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13

Tar

ran

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du

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TT

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15

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3

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06

17

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4

38

4

38

6

12

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92

5

Th

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TT

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15

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7

7,8

64

(13

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(11

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80

21

8

(5)

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88

7

Tro

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ity B

oar

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du

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on

TT

RY

23

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8

12

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60

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TS

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94

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10

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1,8

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1,9

32

(18

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11

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8

Tru

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du

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TT

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57

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29

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72

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65

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36

79

9

(35

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-

3,3

33

Tu

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ity S

cho

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TT

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14

3,3

93

73

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6

1,3

19

1,3

23

2,3

75

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11

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12

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54

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Un

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37

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72

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Un

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87

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Un

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97

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Un

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79

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Un

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52

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31

Teachers’ Retirement System of Alabama · 9/30/2019 · TAHP. 26,803: 0.003083%. Alabama Industrial Development Training: TIDT. 1,238,138 0.142415%. Alabama Institute for Deaf

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