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
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
Teachers' Retirement System of Alabama
Schedule of Employer Allocations
For the Fiscal Year Ended September 30, 2019
(Dollar Amounts Not in Thousands)
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%
The accompanying notes are an integral part of the Schedules of Employer Allocations and Pension Amounts by Employer.
4
Employer
Employer
Code
2019
Annualized
Employer
Contributions
2019
Employer
Allocation
Percentage
Teachers' Retirement System of Alabama
Schedule of Employer Allocations
For the Fiscal Year Ended September 30, 2019
(Dollar Amounts Not in Thousands)
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%
The accompanying notes are an integral part of the Schedules of Employer Allocations and Pension Amounts by Employer.
5
Employer
Employer
Code
2019
Annualized
Employer
Contributions
2019
Employer
Allocation
Percentage
Teachers' Retirement System of Alabama
Schedule of Employer Allocations
For the Fiscal Year Ended September 30, 2019
(Dollar Amounts Not in Thousands)
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%
The accompanying notes are an integral part of the Schedules of Employer Allocations and Pension Amounts by Employer.
6
Employer
Employer
Code
2019
Annualized
Employer
Contributions
2019
Employer
Allocation
Percentage
Teachers' Retirement System of Alabama
Schedule of Employer Allocations
For the Fiscal Year Ended September 30, 2019
(Dollar Amounts Not in Thousands)
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%
The accompanying notes are an integral part of the Schedules of Employer Allocations and Pension Amounts by Employer.
7
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CY
B344
5
12
11
239
267
11
-
-
11
3
6
58
94
Ala
bam
a S
chool
of
Fin
e A
rts
TH
FA
7,4
04
109
258
228
211
806
246
-
9
3
3
39
78
8
1
12
9
00
Ala
bam
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tate
Em
plo
yees
Ass
oci
atio
nT
AS
E1,2
31
18
43
38
15
114
41
-
19
5
23
6
1
31
(62
)
6
9
Ala
bam
a S
tate
Un
iver
sity
TM
ST
70,8
94
1,0
48
2,4
69
2,1
84
-
5,7
01
2,3
51
-
5,8
45
8
,19
6
7
,53
4
(3,0
65
)
4,4
69
Ala
bam
a T
ech
nolo
gy
Net
work
TA
TN
6,8
50
101
239
211
97
648
227
-
7
81
1
,00
8
7
28
(29
6)
4
32
Ala
bam
a V
oca
tion
al
Ass
oci
atio
nT
AV
A130
2
5
4
44
55
4
-
2
6
13
8
2
1
Ala
bas
ter
Cit
y S
chool
Sys
tem
TA
LR
57,1
96
846
1,9
92
1,7
62
2,5
89
7,1
89
1,8
97
-
32
4
2,2
21
6,0
78
8
50
6
,92
8
Alb
ertv
ille
Cit
y B
oar
d o
f E
duca
tion
TA
LB
39,9
59
591
1,3
91
1,2
31
1,4
14
4,6
27
1,3
25
-
1,1
64
2
,48
9
4
,24
8
72
5
4,9
73
Ale
xan
der
Cit
y B
oar
d o
f E
duca
tion
TA
LX
25,4
36
376
886
784
170
2,2
16
844
-
7
77
1
,62
1
2
,70
3
(82
)
2
,62
1
An
dal
usi
a C
ity
Boar
d o
f E
duca
tion
TA
DL
14,2
19
210
495
438
642
1,7
85
472
-
1
03
5
75
1,5
12
8
1
1
,59
3
An
nis
ton
Boar
d o
f E
duca
tion
TA
NN
22,0
46
326
768
679
4,5
90
6,3
63
731
-
2
,57
8
3,3
09
2,3
43
2
69
2
,61
2
Ara
b C
ity
Boar
d o
f E
duca
tion
TA
RB
21,2
55
314
740
655
118
1,8
27
705
-
7
84
1
,48
9
2
,25
9
(17
)
2
,24
2
Ath
ens
Cit
y B
oar
d o
f E
duca
tion
TA
TH
35,8
37
530
1,2
48
1,1
04
1,3
97
4,2
79
1,1
88
-
80
4
1,9
92
3,8
09
6
64
4
,47
3
Ath
ens
Sta
te U
niv
ersi
tyT
AT
C27,4
59
406
956
846
506
2,7
14
911
-
8
50
1
,76
1
2
,91
8
(58
)
2
,86
0
Att
alla
Cit
y S
chools
TA
TT
14,7
85
219
515
456
611
1,8
01
490
-
4
08
8
98
1,5
69
7
1
1
,64
0
Auburn
Cit
y B
oar
d o
f E
duca
tion
TA
UB
74,7
34
1,1
05
2,6
02
2,3
03
1,9
98
8,0
08
2,4
78
-
26
2,5
04
7,9
41
1
,35
0
9
,29
1
Auburn
Un
iver
sity
TA
PI
707,2
97
10,4
57
24,6
28
21,7
91
22,6
90
79,5
66
23,4
57
-
6
,46
1
29
,91
8
75
,16
8
1
2,6
26
8
7,7
94
Auta
uga
Coun
ty B
oar
d o
f E
duca
tion
TA
TG
68,7
29
1,0
16
2,3
93
2,1
18
222
5,7
49
2,2
79
-
2,4
36
4
,71
5
7
,30
3
(53
5)
6
,76
8
Bal
dw
in C
oun
ty B
oar
d o
f E
duca
tion
TB
LD
271,3
71
4,0
12
9,4
49
8,3
61
6,9
28
28,7
50
9,0
00
-
-
9,0
00
28
,84
0
4
,63
7
3
3,4
77
Bar
bour
Coun
ty S
chools
TB
AR
8,2
26
122
286
253
59
720
273
-
2
01
4
74
87
5
(2
16
)
65
9
Bes
sem
er B
oar
d o
f E
duca
tion
TB
SM
35,1
37
519
1,2
23
1,0
83
1,1
58
3,9
83
1,1
65
-
53
5
1,7
00
3,7
35
(1
18
)
3,6
17
Bev
ill
Sta
te C
om
mun
ity
Coll
ege
TW
CT
26,5
07
392
923
817
847
2,9
79
879
-
2
,60
2
3,4
81
2,8
16
(4
63
)
2,3
53
Bib
b C
oun
ty B
oar
d o
f E
duca
tion
TB
IB28,8
96
427
1,0
06
890
724
3,0
47
958
-
4
13
1
,37
1
3
,07
1
13
2
3,2
03
Bir
min
gh
am C
ity
Sch
ools
TB
MH
232,5
77
3,4
39
8,0
98
7,1
66
8,6
38
27,3
41
7,7
13
-
2,4
14
1
0,1
27
2
4,7
16
73
5
25
,45
1
Bis
hop S
tate
Com
mun
ity
Coll
ege
TM
JC21,8
53
323
761
673
1,1
77
2,9
34
725
-
1
,59
1
2,3
16
2,3
23
(7
47
)
1,5
76
Blo
un
t C
oun
ty B
oar
d o
f E
duca
tion
TB
LT
60,6
68
897
2,1
12
1,8
69
27
4,9
05
2,0
12
-
2,0
15
4
,02
7
6
,44
8
(56
5)
5
,88
3
Boaz
Cit
y B
oar
d o
f E
duca
tion
TB
OZ
21,8
70
323
762
674
1,6
92
3,4
51
725
-
-
7
25
2,3
23
4
89
2
,81
2
Bre
wto
n C
ity
Boar
d o
f E
duca
tion
TB
WT
9,7
65
144
340
301
60
845
324
-
3
44
6
68
1,0
39
(8
8)
95
1
Bull
ock
Coun
ty B
oar
d o
f E
duca
tion
TB
LK
12,3
45
183
430
380
-
993
409
-
9
50
1
,35
9
1
,31
2
(33
7)
9
75
Butl
er C
oun
ty B
oar
d o
f E
duca
tion
TB
LR
23,8
05
352
829
733
27
1,9
41
789
-
2
,30
4
3,0
93
2,5
30
(6
43
)
1,8
87
Cal
houn
Com
mun
ity
Coll
ege
TD
EC
38,0
67
563
1,3
26
1,1
73
620
3,6
82
1,2
62
-
56
3
1,8
25
4,0
43
3
62
4
,40
5
Cal
houn
Coun
ty B
oar
d o
f E
duca
tion
TC
AL
78,7
24
1,1
64
2,7
41
2,4
25
1,9
92
8,3
22
2,6
11
-
1,2
33
3
,84
4
8
,36
8
30
1
8,6
69
CA
PN
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In
c.T
NC
A20,3
89
301
710
628
529
2,1
68
676
-
4
6
80
2,1
67
8
07
2
,97
4
Cen
tral
Ala
bam
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om
mun
ity
Coll
ege
TA
CC
12,1
68
180
424
375
50
1,0
29
404
-
7
90
1
,19
4
1
,29
3
(25
5)
1
,03
8
Ch
amber
s C
oun
ty B
oar
d o
f E
du
cati
on
TC
HB
30,4
91
451
1,0
62
939
43
2,4
95
1,0
11
-
1,2
47
2
,25
8
3
,24
0
(33
0)
2
,91
0
Ch
atta
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ee V
alle
y C
om
mu
nit
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oll
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TC
VS
9,7
08
144
338
299
337
1,1
18
322
-
1
36
4
58
1,0
31
4
4
1
,07
5
Ch
erokee
Coun
ty B
oar
d o
f E
duca
tion
TC
HK
37,8
14
559
1,3
17
1,1
65
1,6
83
4,7
24
1,2
54
-
4
1,2
58
4,0
19
4
59
4
,47
8
Ch
ickas
aw C
ity
Sch
ool
Sys
tem
TC
KW
9,6
93
143
338
299
1,2
30
2,0
10
321
-
-
3
21
1,0
30
5
23
1
,55
3
Ch
ilto
n C
oun
ty B
oar
d o
f E
duca
tion
TC
HT
57,8
78
856
2,0
15
1,7
83
669
5,3
23
1,9
19
-
1,5
03
3
,42
2
6
,15
1
(20
)
6
,13
1
Ch
oct
aw C
oun
ty B
oar
d o
f E
du
cati
on
TC
HW
12,6
74
187
441
390
27
1,0
45
420
-
6
01
1
,02
1
1
,34
8
(27
7)
1
,07
1
Cla
rke
Coun
ty B
oar
d o
f E
duca
tion
TC
LK
23,6
55
350
824
729
51
1,9
54
784
-
1
,02
2
1,8
06
2,5
12
(6
63
)
1,8
49
Cla
y C
oun
ty B
oar
d o
f E
duca
tion
TC
LY
15,0
17
222
523
463
1
1,2
09
498
-
9
71
1
,46
9
1
,59
5
(29
1)
1
,30
4
Cle
burn
e C
oun
ty B
oar
d o
f E
duca
tion
TC
LB
22,8
28
338
795
703
854
2,6
90
757
-
5
27
1
,28
4
2
,42
6
56
2,4
82
Coas
tal
Ala
bam
a C
om
mun
ity
Coll
ege
TB
MC
38,1
08
563
1,3
27
1,1
74
418
3,4
82
1,2
64
-
2,0
26
3
,29
0
4
,05
0
(40
4)
3
,64
6
Coff
ee C
oun
ty B
oar
d o
f E
duca
tion
TC
OF
16,7
74
248
584
517
413
1,7
62
556
-
2
83
8
39
1,7
82
2
15
1
,99
7
Colb
ert
Coun
ty B
oar
d o
f E
duca
tion
TC
OL
29,2
15
432
1,0
17
900
1,0
14
3,3
63
969
-
5
4
1
,02
3
3
,10
6
14
0
3,2
46
Com
mun
ity
Ser
vic
e P
rogra
ms
of
Wes
t A
labam
aT
CS
P8,5
24
126
297
263
514
1,2
00
283
-
3
18
6
01
90
5
(8
5)
82
0
Con
ecuh
Coun
ty B
oar
d o
f E
du
cati
on
TC
ON
15,9
41
236
555
491
246
1,5
28
529
-
5
30
1
,05
9
1
,69
4
(17
7)
1
,51
7
Coosa
Coun
ty B
oar
d o
f E
duca
tion
TC
SA
8,7
24
129
304
269
64
766
289
-
4
18
7
07
92
6
(2
71
)
65
5
Coun
cil
for
Lea
der
s in
Ala
bam
a S
chools
TA
CA
993
15
35
31
97
178
33
-
48
81
1
04
10
11
4
Covin
gto
n C
oun
ty B
oar
d o
f E
du
cati
on
TC
OV
25,7
77
381
898
794
70
2,1
43
855
-
7
82
1
,63
7
2
,74
0
(10
3)
2
,63
7
Cre
nsh
aw C
oun
ty B
oar
d o
f E
du
cati
on
TC
RW
18,1
58
268
632
559
253
1,7
12
602
-
9
41
1
,54
3
1
,93
1
(10
0)
1
,83
1
Cull
man
Cit
y B
oar
d o
f E
duca
tion
TC
MN
28,7
72
425
1,0
02
886
1,5
22
3,8
35
954
-
3
6
9
90
3,0
57
4
46
3
,50
3
Cull
man
Coun
ty C
om
mis
sion
on
Ed
uca
tion
TC
UL
87,0
55
1,2
87
3,0
31
2,6
82
4,0
44
11,0
44
2,8
87
-
44
7
3,3
34
9,2
53
9
98
1
0,2
51
Dal
e C
oun
ty B
oar
d o
f E
duca
tion
TD
AL
26,5
01
392
923
816
1,3
03
3,4
34
879
-
-
8
79
2,8
17
4
25
3
,24
2
Dal
evil
le C
ity
Boar
d o
f E
duca
tion
TD
LV
8,8
35
131
308
272
57
768
293
-
3
59
6
52
93
8
(2
11
)
72
7
Dal
las
Coun
ty B
oar
d o
f E
duca
tion
TD
LS
28,9
24
428
1,0
07
891
-
2,3
26
959
-
2
,01
1
2,9
70
3,0
73
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97
)
2,2
76
Dau
ph
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slan
d S
ea L
abT
ME
S8,0
09
118
279
247
424
1,0
68
266
-
2
08
4
74
85
3
1
11
9
64
Dec
atur
Boar
d o
f E
duca
tion
TD
TR
90,9
01
1,3
44
3,1
65
2,8
01
5,2
16
12,5
26
3,0
15
-
18
2
3,1
97
9,6
60
7
23
1
0,3
83
DeK
alb C
oun
ty B
oar
d o
f E
duca
tion
TD
KB
77,9
54
1,1
53
2,7
14
2,4
02
3,3
30
9,5
99
2,5
85
-
28
7
2,8
72
8,2
85
1
,03
8
9
,32
3
Dem
opoli
s C
ity
Sch
ools
TD
PL
17,5
44
259
611
541
147
1,5
58
582
-
7
27
1
,30
9
1
,86
4
(13
3)
1
,73
1
Dev
elopin
g A
labam
a Y
outh
Fou
nd
atio
nT
DA
Y811
12
28
25
-
65
27
-
44
71
8
6
(4)
8
2
Doth
an B
oar
d o
f E
duca
tion
TD
TN
74,9
58
1,1
08
2,6
10
2,3
09
59
6,0
86
2,4
86
-
3,2
03
5
,68
9
7
,96
7
(56
6)
7
,40
1
Teach
ers'
Reti
rem
en
t S
yst
em
of
Ala
bam
a
Sch
ed
ule
of
Pen
sion
Am
ou
nts
by E
mp
loyer
As
of
an
d f
or t
he F
iscal
Year E
nd
ed
Sep
tem
ber 3
0,
2020,
wit
h N
et
Pen
sion
Lia
bil
ity a
s of
Sep
tem
ber 3
0,
2019
(Doll
ar A
mou
nts
in
Th
ou
san
ds)
Defe
rred
Ou
tflo
ws
of
Reso
urces
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rred
In
flow
s of
Reso
urces
Pen
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Exp
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se
Th
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nte
gra
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art
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the
Sch
edu
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of
Em
plo
yer
All
oca
tio
ns
an
d P
ensi
on
Am
ou
nts
by
Em
plo
yer.
See
In
dep
end
ent
Au
dit
ors
' R
epo
rt.
8
Em
plo
yer
Em
plo
yer
Cod
e
2019
Net
Pen
sion
Lia
bil
ity
Dif
feren
ces
Betw
een
Exp
ecte
d
an
d
Actu
al
Exp
erie
nce
Net
Dif
feren
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Betw
een
Proje
cte
d a
nd
Actu
al
Invest
men
t
Earn
ings
on
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sion
Pla
n
Invest
men
ts
Ch
an
ge o
f
Ass
um
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Ch
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ges
in
Prop
orti
on
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d
Dif
feren
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Betw
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Em
plo
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Con
trib
uti
on
s an
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Prop
orti
on
ate
Sh
are o
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Con
trib
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419
987
873
-
2,2
79
940
-
1,3
15
2
,25
5
3
,01
2
(41
3)
2
,59
9
Mon
tgom
ery
Cit
y an
d C
oun
ty B
oar
d o
f E
du
cati
on
TM
TG
257,6
09
3,8
09
8,9
70
7,9
37
2,2
87
23,0
03
8,5
43
-
2,1
87
1
0,7
30
2
7,3
76
(4
3)
2
7,3
33
Morg
an C
oun
ty B
oar
d o
f E
duca
tion
TM
OR
65,6
46
971
2,2
86
2,0
23
136
5,4
16
2,1
77
-
2,0
43
4
,22
0
6
,97
5
(46
5)
6
,51
0
Moun
tain
Bro
ok C
ity
Boar
d o
f E
du
cati
on
TM
TB
58,0
34
858
2,0
21
1,7
88
5,7
97
10,4
64
1,9
25
-
3,0
21
4
,94
6
6
,16
8
63
0
6,7
98
Musc
le S
hoal
s C
ity
Sch
ools
TM
SC
28,6
43
423
997
882
1,4
79
3,7
81
950
-
- 9
50
3
,04
5
63
5
3,6
80
Nort
hea
st A
labam
a C
om
mun
ity
Coll
ege
TN
EC
14,1
22
209
492
435
95
1,2
31
468
-
35
5
82
3
1,5
00
(6
6)
1
,43
4
Nort
hw
est
Sh
oal
s C
om
mun
ity
Coll
ege
TN
WC
19,6
78
291
685
606
-
1,5
82
653
-
1,0
82
1
,73
5
2
,09
2
(50
5)
1
,58
7
On
eon
ta C
ity
Boar
d o
f E
duca
tion
TO
NE
11,1
33
165
388
343
176
1,0
72
369
-
20
6
57
5
1,1
82
1
5
1,1
97
Opel
ika
Cit
y B
oar
d o
f E
duca
tion
TO
PK
44,4
46
657
1,5
48
1,3
69
1,9
30
5,5
04
1,4
74
-
- 1
,47
4
4
,72
4
60
4
5,3
28
Th
e a
cco
mp
an
yin
g n
ote
s a
re a
n i
nte
gra
l p
art
of
the
Sch
edu
les
of
Em
plo
yer
All
oca
tio
ns
an
d P
ensi
on
Am
ou
nts
by
Em
plo
yer.
See
In
dep
end
ent
Au
dit
ors
' R
epo
rt.
9
Em
plo
yer
Em
plo
yer
Cod
e
2019
Net
Pen
sion
Lia
bil
ity
Dif
feren
ces
Betw
een
Exp
ecte
d
an
d
Actu
al
Exp
erie
nce
Net
Dif
feren
ce
Betw
een
Proje
cte
d a
nd
Actu
al
Invest
men
t
Earn
ings
on
Pen
sion
Pla
n
Invest
men
ts
Ch
an
ge o
f
Ass
um
pti
on
s
Ch
an
ges
in
Prop
orti
on
an
d
Dif
feren
ces
Betw
een
Em
plo
yer
Con
trib
uti
on
s an
d
Prop
orti
on
ate
Sh
are o
f
Con
trib
uti
on
s
Tota
l
Defe
rred
Ou
tflo
ws
of
Reso
urces
Dif
feren
ces
Betw
een
Exp
ecte
d
an
d
Actu
al
Exp
erie
nce
Ch
an
ge o
f
Ass
um
pti
on
s
Ch
an
ges
in
Prop
orti
on
an
d
Dif
feren
ces
Betw
een
Em
plo
yer
Con
trib
uti
on
s a
nd
Prop
orti
on
ate
Sh
are o
f
Con
trib
uti
on
s
Tota
l
Defe
rred
Infl
ow
s of
Reso
urces
Prop
orti
on
ate
Sh
are
of
Pla
n
Pen
sion
Exp
en
se
Defe
rred
Am
ou
nts
from
Ch
an
ges
in
Prop
orti
on
an
d
Dif
feren
ces
Betw
een
Em
plo
yer
Con
trib
uti
on
s a
nd
Prop
orti
on
ate
Sh
are
of
Con
trib
uti
on
s
Tota
l
Em
plo
yer
Pen
sion
Exp
en
se
Teach
ers'
Reti
rem
en
t S
yst
em
of
Ala
bam
a
Sch
ed
ule
of
Pen
sion
Am
ou
nts
by E
mp
loyer
As
of
an
d f
or t
he F
iscal
Year E
nd
ed
Sep
tem
ber 3
0,
2020,
wit
h N
et
Pen
sion
Lia
bil
ity a
s of
Sep
tem
ber 3
0,
2019
(Doll
ar A
mou
nts
in
Th
ou
san
ds)
Defe
rred
Ou
tflo
ws
of
Reso
urces
Defe
rred
In
flow
s of
Reso
urces
Pen
sion
Exp
en
se
Opp C
ity
Boar
d o
f E
duca
tion
TO
PP
11,2
44
166
392
346
197
1,1
01
373
-
23
0
60
3
1,1
95
2
8
1,2
23
Org
aniz
ed C
om
mun
ity
Act
ion
Pro
gra
m,
Inc.
TO
CA
5,6
94
84
198
175
18
475
189
-
43
6
62
5
60
7
(39
)
56
8
Oxfo
rd C
ity
Sch
ools
TO
XF
35,8
21
530
1,2
47
1,1
04
532
3,4
13
1,1
88
-
1,7
54
2
,94
2
3
,80
6
(19
0)
3
,61
6
Oza
rk C
ity
Boar
d o
f E
duca
tion
TO
ZK
17,3
44
256
604
534
32
1,4
26
575
-
1,1
48
1
,72
3
1
,84
4
(58
6)
1
,25
8
Pel
ham
Cit
y B
oar
d o
f E
duca
tion
TP
LS
28,5
72
422
995
880
1,3
91
3,6
88
948
-
23
0
1,1
78
3,0
38
1
,51
8
4,5
56
Pel
l C
ity
Sch
ool
Sys
tem
TP
EL
30,8
45
456
1,0
74
950
8
2,4
88
1,0
23
-
1,6
77
2
,70
0
3
,27
7
(50
3)
2
,77
4
Per
ry C
oun
ty B
oar
d o
f E
duca
tion
TP
RY
11,7
56
174
409
362
-
945
390
-
1,4
53
1
,84
3
1
,25
0
(68
0)
5
70
Ph
enix
Cit
y B
oar
d o
f E
duca
tion
TP
HC
59,3
96
878
2,0
68
1,8
30
3,1
08
7,8
84
1,9
70
-
55
9
2,5
29
6,3
12
7
35
7
,04
7
Pic
ken
s C
oun
ty B
oar
d o
f E
duca
tion
TP
KS
23,6
47
350
823
729
531
2,4
33
784
-
10
8
89
2
2,5
12
(9
)
2,5
03
Pie
dm
on
t C
ity
Sch
ools
TP
MT
9,5
44
141
332
294
18
785
317
-
51
2
82
9
1,0
15
(4
9)
9
66
Pik
e C
oun
ty B
oar
d o
f E
duca
tion
TP
IK21,9
68
325
765
677
1,4
51
3,2
18
729
-
31
0
1,0
39
2,3
34
2
79
2
,61
3
Pik
e R
oad
Cit
y S
chools
TP
RB
12,3
22
182
429
380
4,0
13
5,0
04
409
-
- 4
09
1
,31
0
2,0
58
3
,36
8
Ran
dolp
h C
oun
ty B
oar
d o
f E
duca
tion
TR
AN
18,9
38
280
659
583
453
1,9
75
628
-
84
9
1,4
77
2,0
14
(2
1)
1
,99
3
Rei
d S
tate
Tec
hn
ical
Coll
ege
TE
VN
5,2
02
77
181
160
52
470
173
-
48
1
65
4
55
3
(32
9)
2
24
Roan
oke
Cit
y S
chools
TR
OK
12,3
17
182
429
379
431
1,4
21
408
-
48
4
56
1
,30
9
11
2
1,4
21
Russ
ell
Coun
ty B
oar
d o
f E
duca
tion
TR
US
28,7
33
425
1,0
00
885
175
2,4
85
953
-
61
8
1,5
71
3,0
55
8
3
3,1
38
Russ
ellv
ille
Cit
y B
oar
d o
f E
duca
tion
TR
SV
21,9
77
325
765
677
295
2,0
62
729
-
1,0
51
1
,78
0
2
,33
6
(20
)
2,3
16
Sar
alan
d B
oar
d o
f E
duca
tion
TS
AR
24,2
54
359
845
747
2,2
82
4,2
33
804
-
- 8
04
2
,57
7
1,0
03
3
,58
0
Sat
sum
a C
ity
Sch
ools
TS
TM
10,2
12
151
356
315
469
1,2
91
339
-
19
4
53
3
1,0
85
1
33
1
,21
8
Sch
ool
Super
inte
nden
ts o
f A
labam
aT
SA
L753
11
26
23
102
162
25
-
72
9
7 8
0
57
1
37
Sco
ttsb
oro
Boar
d o
f E
duca
tion
TS
CO
23,5
28
348
819
725
331
2,2
23
780
-
38
8
1,1
68
2,5
01
(7
3)
2
,42
8
Sel
ma
Publi
c S
chools
TS
MA
28,5
08
421
993
878
256
2,5
48
945
-
2,0
33
2
,97
8
3
,02
9
(57
4)
2
,45
5
Sh
effi
eld C
ity
Boar
d o
f E
duca
tion
TS
HF
10,3
61
153
361
319
8
841
344
-
66
5
1,0
09
1,1
02
(1
83
)
91
9
Sh
elby
Coun
ty B
oar
d o
f E
duca
tion
TS
BY
200,4
79
2,9
64
6,9
81
6,1
77
11,2
07
27,3
29
6,6
49
-
1,4
65
8
,11
4
2
1,3
05
(2
,71
7)
1
8,5
88
Sh
elto
n S
tate
Com
mun
ity
Coll
ege
TT
VS
28,7
04
424
999
884
275
2,5
82
952
-
77
9
1,7
31
3,0
51
(3
03
)
2,7
48
Sn
ead S
tate
Com
mun
ity
Coll
ege
TS
JC11,4
16
169
398
352
174
1,0
93
379
-
16
8
54
7
1,2
12
6
5
1,2
77
South
ern
Un
ion
Sta
te C
om
mun
ity
Coll
ege
TS
UC
21,6
61
320
754
667
479
2,2
20
718
-
23
2
95
0
2,3
02
(3
3)
2
,26
9
Spec
ial
Pro
gra
mm
ing f
or
Ach
ievem
ent
Net
work
TB
SC
3,5
35
52
123
109
61
345
117
-
18
0
29
7
37
5
(12
)
36
3
St.
Cla
ir C
oun
ty B
oar
d o
f E
duca
tion
TS
TC
76,8
71
1,1
37
2,6
77
2,3
68
4,4
27
10,6
09
2,5
49
-
- 2
,54
9
8
,16
9
1,3
73
9
,54
2
Sta
te o
f A
labam
a--A
labam
a C
om
mis
sion
on
Hig
her
Ed
uca
tion
TC
HE
3,5
35
52
123
109
65
349
117
-
17
6
29
3
37
5
15
3
90
Sta
te o
f A
labam
a--D
epar
tmen
t of
Post
seco
nd
ary
Ed
uca
tion
TP
SE
13,1
93
195
459
406
2,9
52
4,0
12
438
-
- 4
38
1
,40
3
1,0
15
2
,41
8
Sta
te o
f A
labam
a--D
epar
tmen
t of
Reh
abil
itat
ion
Ser
vic
es
TD
RS
63,2
99
936
2,2
04
1,9
50
512
5,6
02
2,0
99
-
1,0
26
3
,12
5
6
,72
8
(51
4)
6
,21
4
Sta
te o
f A
labam
a--D
epar
tmen
t of
You
th S
ervic
esT
DY
S27,6
77
409
964
853
-
2,2
26
918
-
1,5
98
2
,51
6
2
,94
1
(1,1
81
)
1,7
60
Sta
te o
f A
labam
a--H
igh
Sch
ool
of
Mat
h &
Sci
ence
TH
MS
4,7
30
70
165
146
226
607
157
-
13
1
70
5
01
6
1
56
2
Sta
te o
f A
labam
a--P
ubli
c E
duca
tion
Em
plo
yees
' Hea
lth
In
sura
nce
Pla
nT
PH
P3,9
27
58
137
121
302
618
130
-
9 1
39
4
18
1
64
5
82
Sta
te o
f A
labam
a--S
tate
Dep
artm
ent
of
Ed
uca
tion
TS
BE
73,6
82
1,0
89
2,5
66
2,2
70
101
6,0
26
2,4
44
-
4,5
18
6
,96
2
7
,83
0
(1,5
58
)
6,2
72
Sta
te o
f A
labam
a--T
each
ers'
Ret
irem
ent
Sys
tem
TT
RS
24,2
46
358
844
747
1,9
80
3,9
29
804
-
10
8
14
2
,57
6
82
2
3,3
98
Sum
ter
Coun
ty B
oar
d o
f E
duca
tion
TS
UM
14,0
51
208
489
433
72
1,2
02
466
-
1,5
03
1
,96
9
1
,49
3
(55
0)
9
43
Syl
acau
ga
Cit
y B
oar
d o
f E
duca
tion
TS
YL
20,6
01
305
717
635
526
2,1
83
683
-
31
1
99
4
2,1
88
(7
)
2,1
81
Tal
ladeg
a C
ity
Boar
d o
f E
duca
tion
TT
AL
17,4
75
258
608
538
464
1,8
68
580
-
1,2
88
1
,86
8
1
,85
9
(45
6)
1
,40
3
Tal
ladeg
a C
oun
ty B
oar
d o
f E
du
cati
on
TT
DG
61,4
05
908
2,1
38
1,8
92
49
4,9
87
2,0
36
-
2,2
96
4
,33
2
6
,52
6
(59
7)
5
,92
9
Tal
lapoosa
Coun
ty B
oar
d o
f E
du
cati
on
TT
PS
23,5
51
348
820
726
180
2,0
74
781
-
69
8
1,4
79
2,5
02
(2
91
)
2,2
11
Tal
lass
ee C
ity
Boar
d o
f E
duca
tion
TT
AS
14,1
50
209
493
436
8
1,1
46
469
-
91
4
1,3
83
1,5
04
(1
97
)
1,3
07
Tar
ran
t B
oar
d o
f E
duca
tion
TT
AR
11,7
66
174
410
363
605
1,5
52
390
-
35
4
25
1
,24
9
18
3
1,4
32
Th
om
asvil
le C
ity
Sch
ools
TT
OM
11,2
75
167
393
347
21
928
374
-
50
7
88
1
1,1
97
(1
51
)
1,0
46
Tro
y C
ity
Boar
d o
f E
duca
tion
TT
RY
17,3
02
256
602
533
135
1,5
26
574
-
31
2
88
6
1,8
40
(2
70
)
1,5
70
Tro
y U
niv
ersi
tyT
TS
T143,5
58
2,1
22
4,9
99
4,4
23
2,1
97
13,7
41
4,7
61
-
10
,47
6
15
,23
7
15
,25
7
(3,0
36
)
12
,22
1
Tru
ssvil
le C
ity
Boar
d o
f E
duca
tion
TT
CB
42,3
84
627
1,4
76
1,3
06
1,9
60
5,3
69
1,4
06
-
78
2
2,1
88
4,5
03
7
44
5
,24
7
Tusc
aloosa
Cit
y S
chools
TT
US
105,6
25
1,5
62
3,6
78
3,2
54
3,3
11
11,8
05
3,5
03
-
1,2
53
4
,75
6
1
1,2
25
9
09
1
2,1
34
Tusc
aloosa
Coun
ty S
chools
TT
LS
158,3
46
2,3
41
5,5
14
4,8
79
9,9
00
22,6
34
5,2
51
-
- 5
,25
1
1
6,8
27
3
,55
8
20
,38
5
Tusc
um
bia
Cit
y B
oar
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art
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Sch
edu
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plo
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tio
ns
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See
In
dep
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Au
dit
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' R
epo
rt.
10
Teachers’ Retirement System of Alabama
Notes to the Schedules of Employer Allocations and Pension Amounts by Employer
As of and for the Fiscal Year Ended September 30, 2019
(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
Teachers’ Retirement System of Alabama
Notes to the Schedules of Employer Allocations and Pension Amounts by Employer
As of and for the Fiscal Year Ended September 30, 2019
(Dollar Amounts in Thousands)
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
Teachers’ Retirement System of Alabama
Notes to the Schedules of Employer Allocations and Pension Amounts by Employer
As of and for the Fiscal Year Ended September 30, 2019
(Dollar Amounts in Thousands)
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
Teachers’ Retirement System of Alabama
Notes to the Schedules of Employer Allocations and Pension Amounts by Employer
As of and for the Fiscal Year Ended September 30, 2019
(Dollar Amounts in Thousands)
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
Teachers’ Retirement System of Alabama
Notes to the Schedules of Employer Allocations and Pension Amounts by Employer
As of and for the Fiscal Year Ended September 30, 2019
(Dollar Amounts in Thousands)
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
Teachers’ Retirement System of Alabama
Notes to the Schedules of Employer Allocations and Pension Amounts by Employer
As of and for the Fiscal Year Ended September 30, 2019
(Dollar Amounts in Thousands)
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
Supplementary Schedules
Em
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Em
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Cod
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To
tal
Con
trib
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Am
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Co
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6%
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TA
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T
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59
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82
1%
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of
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rts
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58
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58
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48
0.0
66
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1%
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yee
s A
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AS
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6,8
22
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96
,82
2
0.0
11
13
7%
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tate
Un
iver
sity
TM
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5,5
74
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5,5
74
,29
2
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41
17
5%
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ech
nolo
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etw
ork
TA
TN
53
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53
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66
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8%
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oca
tion
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ssoci
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nT
AV
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1
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ter
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y S
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dal
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ity B
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du
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on
TA
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6
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59
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du
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on
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1,7
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1,7
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ity B
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f E
du
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on
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1,6
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1,6
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y B
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f E
du
cati
on
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ens
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te U
niv
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tyT
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9
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alla
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y S
chools
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TT
1,1
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1
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33
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bu
rn C
ity B
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d o
f E
du
cati
on
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5,8
76
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6
-
5,8
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90
6%
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bu
rn U
niv
ersi
tyT
AP
I5
5,6
13
,61
6
-
55
,61
3,6
16
6.3
96
88
0%
Au
tau
ga
Cou
nty
Boar
d o
f E
du
cati
on
TA
TG
5,4
04
,07
3
-
5,4
04
,07
3
0.6
21
59
6%
Bal
dw
in C
ou
nty
Boar
d o
f E
du
cati
on
TB
LD
21
,33
7,4
35
-
21
,33
7,4
35
2.4
54
30
9%
Bar
bou
r C
ou
nty
Sch
ools
TB
AR
64
6,7
71
-
64
6,7
71
0.0
74
39
4%
Bes
sem
er B
oar
d o
f E
du
cati
on
TB
SM
2,7
62
,74
8
-
2,7
62
,74
8
0.3
17
78
1%
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)
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
r E
nd
ed
Sep
tem
ber 3
0
CA
PN
A, I
nc.
TN
CA
27
,68
0
14
,22
0
29
3
19
4
48
6
51
4
1
-
1,6
03
Cen
tral
Ala
bam
a C
om
mu
nit
y C
oll
ege
TA
CC
16
,51
9
8,4
86
(22
5)
(15
8)
59
17
4
(15
)
-
95
7
Ch
amb
ers
Co
un
ty B
oar
d o
f E
du
cati
on
TC
HB
41
,39
3
21
,26
5
(25
3)
(21
6)
29
5
44
1
(30
)
-
2,3
97
Ch
atta
ho
och
ee V
alle
y C
om
mu
nit
y C
oll
ege
TC
VS
13
,17
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
,33
5
26
,37
2
56
3
57
4
1,1
51
1,1
58
20
-
2,9
73
Ch
ickas
aw C
ity S
cho
ol
Syst
emT
CK
W1
3,1
59
6,7
60
48
7
38
9
42
4
37
5
14
-
76
2
Ch
ilto
n C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
CH
T7
8,5
73
40
,36
5
63
10
4
82
9
95
8
(53
)
-
4,5
51
Ch
oct
aw C
ou
nty
Bo
ard
of
Ed
uca
tio
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
,11
3
16
,49
8
(43
4)
(23
6)
32
3
50
1
(6)
-
1,8
60
Cla
y C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
CL
Y2
0,3
87
10
,47
3
(27
5)
(20
1)
88
15
4
(26
)
-
1,1
81
Cle
bu
rne
Co
un
ty B
oar
d o
f E
du
cati
on
TC
LB
30
,99
0
15
,92
1
25
82
59
0
69
8
11
-
1,7
95
Co
asta
l A
lab
ama
Co
mm
un
ity C
oll
ege
TB
MC
51
,73
4
26
,57
8
(26
2)
(19
3)
28
3
42
2
(58
)
-
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
)
-
1,3
19
Co
lber
t C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
CO
L3
9,6
61
20
,37
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
,57
2
5,9
45
(18
)
27
27
4
30
9
7
-
67
0
Co
nec
uh
Co
un
ty B
oar
d o
f E
du
cati
on
TC
ON
21
,64
0
11
,11
7
(87
)
27
28
0
26
3
(14
)
-
1,2
53
Co
osa
Co
un
ty B
oar
d o
f E
du
cati
on
TC
SA
11
,84
3
6,0
84
(16
3)
(90
)
11
7
19
3
2
-
68
6
Co
un
cil
for
Lea
der
s in
Ala
bam
a S
cho
ols
TA
CA
1,3
48
69
3
13
12
27
41
4
-
78
Co
vin
gto
n C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
CO
V3
4,9
94
17
,97
7
(91
)
(89
)
32
2
39
1
(27
)
-
2,0
27
Cre
nsh
aw C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
CR
W2
4,6
50
12
,66
3
(48
)
(90
)
13
1
19
9
(23
)
-
1,4
28
Cu
llm
an C
ity B
oar
d o
f E
du
cati
on
TC
MN
39
,06
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
tio
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
nty
Bo
ard
of
Ed
uca
tio
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
)
-
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
)
-
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
)
-
1,3
79
Dev
elo
pin
g A
lab
ama
Yo
uth
Fo
un
dat
ion
TD
AY
1,1
02
56
6
(15
)
(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
)
-
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
,16
3
28
4
42
1
1,7
58
1,7
17
(55
)
-
6,7
83
En
terp
rise
Bo
ard
of
Ed
uca
tio
nT
EN
P7
9,2
74
40
,72
6
86
6
97
1
1,6
68
1,8
01
31
-
4,5
91
En
terp
rise
Sta
te C
om
mu
nit
y C
oll
ege
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
tio
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
,16
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
)
-
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
' R
epo
rt.
27
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
Flo
ren
ce C
ity B
oar
d o
f E
du
cati
on
TF
LO
55
,93
0
28
,73
3
(17
5)
(16
0)
61
5
73
0
(36
)
-
3,2
39
Fo
rt P
ayn
e C
ity B
oar
d o
f E
du
cati
on
TF
TP
33
,39
0
17
,15
3
99
68
45
0
49
1
(16
)
-
1,9
34
Fra
nkli
n C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
FR
K4
2,6
75
21
,92
3
36
1
34
0
66
7
68
0
(16
)
-
2,4
72
Gad
sden
Cit
y B
oar
d o
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
sden
Sta
te C
om
mu
nit
y C
oll
ege
TG
DC
46
,19
1
23
,73
0
(88
8)
(61
4)
92
28
7
(60
)
-
2,6
75
Gar
den
dal
e B
oar
d o
f E
du
cati
on
TG
BE
-
-
-
-
-
-
-
-
-
Gen
eva
Cit
y B
oar
d o
f E
du
cati
on
TG
CB
14
,77
8
7,5
92
36
13
15
7
15
5
(15
)
-
85
6
Gen
eva
Co
un
ty B
oar
d o
f E
du
cati
on
TG
EN
31
,88
2
16
,37
9
36
6
38
9
73
2
72
1
11
-
1,8
47
Geo
rge
Co
rley
Wal
lace
Sta
te C
om
mu
nit
y C
oll
ege
TG
WS
17
,53
6
9,0
09
(26
3)
(15
5)
59
12
3
(22
)
-
1,0
16
Gre
ene
Co
un
ty B
oar
d o
f E
du
cati
on
TG
RN
15
,51
7
7,9
72
(44
)
(29
)
14
5
18
7
(12
)
-
89
9
Gu
lf S
ho
res
Cit
y B
oar
d o
f E
du
cati
on
TG
SC
3,8
63
1,9
85
51
9
52
3
57
0
53
3
48
-
22
4
Gu
nte
rsvil
le C
ity B
oar
d o
f E
du
cati
on
TG
UN
21
,99
1
11
,29
7
(19
8)
(18
4)
17
4
21
3
(22
)
-
1,2
74
H. C
ou
nci
ll T
ren
ho
lm S
tate
Tec
hn
ical
Co
lleg
eT
MG
T1
9,6
42
10
,09
1
88
27
6
48
4
37
9
(3)
-
1,1
38
Hal
e C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
HA
L2
6,4
69
13
,59
8
(65
5)
(51
2)
(63
)
65
(45
)
-
1,5
33
Hal
eyvil
le C
ity B
oar
d o
f E
du
cati
on
TH
AV
19
,49
0
10
,01
2
(31
)
(8)
21
9
20
5
(17
)
-
1,1
29
Har
tsel
le C
ity B
oar
d o
f E
du
cati
on
TH
CS
38
,91
5
19
,99
2
25
2
32
7
86
2
82
7
7
-
2,2
54
Hen
ry C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
HN
Y2
6,8
96
13
,81
7
(13
2)
(78
)
26
7
31
8
(23
)
-
1,5
58
Ho
mew
oo
d C
ity B
oar
d o
f E
du
cati
on
TH
OM
68
,72
3
35
,30
5
89
9
1,1
84
1,9
49
1,8
10
43
-
3,9
80
Ho
over
Cit
y B
oar
d o
f E
du
cati
on
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
,46
9
Ho
ust
on
Co
un
ty B
oar
d o
f E
du
cati
on
TH
ST
70
,60
8
36
,27
4
61
9
65
4
1,4
60
1,5
87
24
-
4,0
90
Hu
nts
vil
le C
ity S
cho
ols
TH
TS
28
3,9
47
14
5,8
73
1,3
38
1,9
40
5,2
16
6,1
42
89
-
16
,44
6
J. F
. D
rake
Sta
te T
ech
nic
al C
oll
ege
TH
VS
8,7
51
4,4
96
(36
4)
(30
2)
(10
5)
23
(12
)
-
50
7
J. F
. In
gra
m S
tate
Tec
hn
ical
Co
lleg
eT
DR
T1
5,0
69
7,7
41
(39
2)
(32
1)
(67
)
18
3
(4)
-
87
3
Jack
son
Co
un
ty B
oar
d o
f E
du
cati
on
TJK
S7
0,8
71
36
,40
9
11
5
24
6
1,1
18
1,3
80
10
-
4,1
05
Jack
son
vil
le C
ity B
oar
d o
f E
du
cati
on
TJC
S1
8,8
55
9,6
87
20
5
24
4
47
8
46
3
7
-
1,0
92
Jack
son
vil
le S
tate
Un
iver
sity
TJS
T1
15
,69
4
59
,43
6
85
6
81
7
2,2
08
1,8
10
(51
)
-
6,7
01
Jasp
er C
ity B
oar
d o
f E
du
cati
on
TJS
P3
2,3
76
16
,63
3
(33
8)
(21
4)
27
4
38
4
(25
)
-
1,8
75
Jeff
erso
n C
ou
nty
Am
eric
an F
eder
atio
n o
f T
each
ers
TJF
T3
85
19
8
(17
)
(4)
4
(2)
(3)
-
22
Jeff
erso
n C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
JEF
41
8,8
48
21
5,1
76
(1,7
55
)
(77
4)
4,5
29
5,0
58
(28
7)
-
24
,25
9
Jeff
erso
n S
tate
Co
mm
un
ity C
oll
ege
TJJ
C4
8,5
88
24
,96
1
27
39
54
0
63
9
(30
)
-
2,8
14
Lam
ar C
ou
nty
Sch
oo
lsT
LA
M2
6,4
67
13
,59
7
12
3
16
1
49
7
54
2
6
-
1,5
33
Lan
ett
Cit
y S
cho
ols
TL
NT
11
,00
9
5,6
56
42
27
17
4
18
3
(2)
-
63
8
Lau
der
dal
e C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
LA
U9
9,3
20
51
,02
4
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
)
11
5
(23
)
-
1,1
05
Syla
cau
ga
Cit
y B
oar
d o
f E
du
cati
on
TS
YL
27
,96
7
14
,36
8
(14
)
98
52
8
57
1
6
-
1,6
20
Tal
lad
ega
Cit
y B
oar
d o
f E
du
cati
on
TT
AL
23
,72
4
12
,18
8
(62
)
(15
7)
14
22
7
(22
)
-
1,3
74
Tal
lad
ega
Co
un
ty B
oar
d o
f E
du
cati
on
TT
DG
83
,36
0
42
,82
5
(46
6)
(39
7)
71
1
87
6
(69
)
-
4,8
28
Tal
lap
oo
sa C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
TP
S3
1,9
72
16
,42
5
(17
5)
1
38
4
40
6
(21
)
-
1,8
52
Tal
lass
ee C
ity B
oar
d o
f E
du
cati
on
TT
AS
19
,20
9
9,8
68
(22
3)
(20
0)
64
14
6
(24
)
-
1,1
13
Tar
ran
t B
oar
d o
f E
du
cati
on
TT
AR
15
,97
3
8,2
06
17
1
17
4
38
4
38
6
12
-
92
5
Th
om
asvil
le C
ity S
cho
ols
TT
OM
15
,30
7
7,8
64
(13
0)
(11
6)
80
21
8
(5)
-
88
7
Tro
y C
ity B
oar
d o
f E
du
cati
on
TT
RY
23
,48
8
12
,06
7
(69
)
(3)
31
3
40
3
(4)
-
1,3
60
Tro
y U
niv
ersi
tyT
TS
T1
94
,88
8
10
0,1
20
(2,7
43
)
(2,3
05
)
1,8
06
1,9
32
(18
6)
-
11
,28
8
Tru
ssvil
le C
ity B
oar
d o
f E
du
cati
on
TT
CB
57
,53
9
29
,56
0
72
9
65
2
1,0
36
79
9
(35
)
-
3,3
33
Tu
scal
oo
sa C
ity S
cho
ols
TT
US
14
3,3
93
73
,66
6
1,3
19
1,3
23
2,3
75
2,1
03
(71
)
-
8,3
05
Tu
scal
oo
sa C
ou
nty
Sch
oo
lsT
TL
S2
14
,96
4
11
0,4
34
3,3
29
3,3
23
5,4
17
5,2
09
10
5
-
12
,45
0
Tu
scu
mb
ia C
ity B
oar
d o
f E
du
cati
on
TT
SC
19
,61
2
10
,07
5
29
1
32
2
56
2
54
9
16
-
1,1
36
Un
iver
sity
Ch
ance
llo
r's
Off
ice
TU
CO
24
,33
3
12
,50
1
23
8
14
38
8
41
6
(8)
-
1,4
09
Un
iver
sity
Ch
arte
r S
cho
ol
TU
WC
2,7
09
1,3
92
33
4
33
7
37
0
72
(8)
-
15
7
Un
iver
sity
of
Ala
bam
a
TU
VA
87
7,2
35
45
0,6
64
9,3
30
5,5
54
14
,72
5
12
,33
5
(52
7)
-
50
,80
8
Un
iver
sity
of
Ala
bam
a--B
irm
ingh
amT
UM
C1
,69
0,2
73
86
8,3
36
(11
,46
2)
(7,8
99
)
13
,67
3
17
,15
2
(1,5
10
)
-
97
,89
9
Un
iver
sity
of
Ala
bam
a--H
un
tsvil
leT
UA
H2
19
,03
7
11
2,5
26
(1,4
10
)
(78
3)
2,3
13
2,4
18
(18
2)
-
12
,68
6
Un
iver
sity
of
Mo
nte
val
loT
AL
C6
1,7
83
31
,74
0
42
4
21
8
79
9
90
2
(28
)
-
3,5
78
Un
iver
sity
of
No
rth
Ala
bam
aT
FS
T1
00
,53
8
51
,64
9
83
4
96
8
2,0
54
1,8
71
(13
)
-
5,8
23
Un
iver
sity
of
So
uth
Ala
bam
aT
US
A3
99
,95
8
20
5,4
71
(10
,11
4)
(8,1
76
)
(1,4
85
)
2,1
56
(47
6)
-
23
,16
5
Un
iver
sity
of
Wes
t A
lab
ama
TL
VC
52
,85
4
27
,15
3
18
4
12
5
60
7
63
3
(33
)
-
3,0
61
Ves
tavia
Hil
ls B
oar
d o
f E
du
cati
on
TV
ES
11
0,7
20
56
,88
0
1,9
92
2,0
27
3,1
55
2,9
02
68
-
6,4
13
Wal
ker
Co
un
ty B
oar
d o
f E
du
cati
on
TW
LK
97
,66
6
50
,17
4
74
4
89
0
2,1
77
2,2
51
38
-
5,6
57
See
In
dep
end
ent
Au
dit
ors
' R
epo
rt.
30
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
Wal
lace
Co
mm
un
ity C
oll
ege-
-Do
than
TG
WD
36
,81
1
18
,91
1
(12
0)
(11
1)
31
6
36
7
(31
)
-
2,1
32
Wal
lace
Sta
te C
om
mu
nit
y C
oll
ege-
-Han
cevil
leT
CU
T3
7,5
06
19
,26
8
(14
0)
(12
9)
25
0
40
1
(29
)
-
2,1
72
Was
hin
gto
n C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
WS
H2
8,5
53
14
,66
8
(66
2)
(53
7)
(13
6)
13
9
(32
)
-
1,6
54
Wil
cox
Co
un
ty B
oar
d o
f E
du
cati
on
TW
IL2
2,4
19
11
,51
7
(10
6)
(23
)
31
5
43
9
2
-
1,2
98
Win
fiel
d C
ity B
oar
d o
f E
du
cati
on
TW
FD
14
,46
1
7,4
29
16
3
14
1
16
7
(10
)
-
83
8
Win
sto
n C
ou
nty
Bo
ard
of
Ed
uca
tio
nT
WIN
28
,79
7
14
,79
4
(48
1)
(33
7)
15
3
24
9
(26
)
-
1,6
68
Wo
od
law
n C
om
mu
nit
y C
har
ter
Sch
oo
l (i
3 A
cad
emy)
TW
DL
56
8
29
2
71
72
78
79
8
-
4
15
,01
0,4
04
$
7,7
11
,32
4$
23
,19
2$
39
,81
3$
22
1,9
31
$
24
1,9
58
$
(4,4
47
)$
-$
86
9,3
34
$
Tota
l fo
r A
ll E
mp
loy
ers
See
In
dep
end
ent
Au
dit
ors
' R
epo
rt.
31