gasb statement no. 68 report 2018 · the net pension liability (npl) shown in the gasb statement...

GASB STATEMENT NO. 68 REPORT

FOR THE

VIRGINIA RETIREMENT SYSTEM

PREPARED AS OF JUNE 30, 2018

Off

3550 Busbee Pkwy, Suite 250, Kennesaw, GA 30144 Phone (678) 388-1700 • Fax (678) 388-1730

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Cavanaugh Macdonald CC OO NN SS UU LL TT II NN GG,, LL LL CC

The experience and dedication you deserve

June 19, 2019

Board of Trustees Virginia Retirement System 1200 E. Main Street Richmond, VA 23219

Ladies and Gentlemen:

Presented in this report is information to assist the Virginia Retirement System in meeting the requirements of the Governmental Accounting Standards Board (GASB) Statement No. 68 for the fiscal year ending June 30, 2019 (Reporting Date). This report has been prepared as of June 30, 2018 (the Measurement Date).

The annual actuarial valuation used as a basis for much of the information presented in this report was performed as of June 30, 2017. The valuation was based upon data, furnished by the Virginia Retirement System staff, concerning active, inactive and retired members along with pertinent financial information.

To the best of our knowledge, this report is complete and accurate. The necessary calculations were performed by, and under the supervision of, independent actuaries who are members of the American Academy of Actuaries with experience in performing valuations for public retirement systems.

The calculations were prepared in accordance with the principles of practice prescribed by the Actuarial Standards Board and, in our opinion, meet the requirements of GASB 68.

The actuarial calculations were performed by qualified actuaries according to generally accepted actuarial procedures and methods. The calculations are based on the current provisions of the System and on actuarial assumptions that are, individually and in the aggregate, internallyconsistent and reasonably based on the actual experience of the System. In addition, the calculations were completed in compliance with the laws governing the System. The undersigned are members of the American Academy of Actuaries and meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinions contained herein.

Board of Trustees June 19, 2019 Page 2

Future actuarial results may differ significantly from the current results presented in this report due to such factors as the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; increases or decreases expected as part of the natural operation of the methodology used for these measurements (such as the end of an amortization period or additional cost or contribution requirements based on the plan’s funded status); and changes in plan provisions or applicable law. Since the potential impact of such factors is outside the scope of a normal annual actuarial valuation, an analysis of the range of results is not presented herein.

Respectfully submitted,

Larry Langer, ASA, FCA, EA, MAAA John J. Garrett ASA, FCA, MAAA Principal and Consulting Actuary Principal and Consulting Actuary

Micki R. Taylor, ASA, FCA, EA, MAAA Consulting Actuary

TABLE OF CONTENTS

Section Item Page No.

I Introduction 1

II Summary of Collective Amounts 3

III Financial Statement Notes 4

IV Required Supplementary Information 25

V Pension Expense 27

State Cost Sharing Plan Schedules

A Proportionate Share of Contributions 31

B Deferred Inflows and Outflows and Pension Expense 36

C Amortization of Deferred Inflows and Outflows 41

D Net Pension Liability 46

Teacher Cost Sharing Plan Schedules



C Amortization of Deferred Inflows and Outflows 59

D Net Pension Liability 62

VaLORS Cost Sharing Plan Schedules



TABLE OF CONTENTS, continued C Amortization of Deferred Inflows and Outflows 69 D Net Pension Liability 71

Political Subdivision Plans Schedules B Deferred Inflows and Outflows and Pension Expense 73 C Amortization of Deferred Inflows and Outflows 87 D Net Pension Liability 99 E Total Pension Liability and Fiduciary Net Position 111 Other Schedules F Summary of Main Plan Provisions 135 G Statement of Actuarial Assumptions and Methods 176

REPORT OF THE ANNUAL GASB STATEMENT NO. 68 REQUIRED INFORMATION FOR THE

VIRGINIA RETIREMENT SYSTEM PREPARED AS OF JUNE 30, 2018

SECTION I – INTRODUCTION The Governmental Accounting Standards Board issued Statement No. 68 (GASB 68), “Accounting and Financial Reporting for Pensions,” in June 2012. GASB 68’s effective date is for an employer’s fiscal year beginning after June 15, 2014. This report, prepared as of June 30, 2018 (the Measurement Date), presents information to assist the Virginia Retirement System (VRS) in providing the required information under GASB 68 to the participating employers of VRS. Much of the material provided in this report is based on the results of the GASB 67 report for the Virginia Retirement System which was issued on December 18, 2018. See that report for more information on the member data, actuarial assumptions and methods used in developing the GASB 67 results. In addition, this report includes information on the actuarial valuations of the Political Subdivisions participating in VRS as of June 30, 2017. We have prepared and provided separately, actuarial valuation reports as of June 30, 2017 for each of the Political Subdivisions. Please refer to the individual reports for the valuation results, summary of actuarial assumptions and methods, and plan provisions for each of the Political Subdivision plans. The Net Pension Liability (NPL) shown in the GASB Statement No. 67 Report for the Virginia Retirement System prepared as of June 30, 2018 and submitted December 18, 2018 is the collective NPL used for purposes of GASB 68. Please refer to that report for the derivation of the collective NPL. Pension Expense (PE) includes amounts for service cost (the normal cost under the Entry Age Normal actuarial cost method for the year), interest on the Total Pension Liability (TPL), changes in benefit structure, amortization of increases/decreases in liability due to actuarial experience and actuarial assumption changes, and amortization of investment gains/losses. The actuarial experience and assumption change impacts are amortized over the average expected remaining service life of the plan membership as of the Measurement Date, and investment gains/losses are amortized over five years. The development of the collective PE is shown in Section V. The unamortized portions of each year’s experience, assumption changes and investment gains/losses are used to develop deferred inflows and outflows, which also must be included in the employer’s financial statements. The development of the collective deferred inflows and outflows is shown in Section III.

These collective amounts have been allocated based on actual contributions made to VRS during the measurement period to determine the proportionate share to each participating employer. Schedule A of this report shows the total amount of employer contributions for the year ending June 30, 2018 from each participating employer and the proportionate share percentages that have been determined based on these contributions. Based on these percentages we have determined the proportionate share amounts of the NPL, PE and Deferred Inflows and Outflows for each participating employer. These amounts are shown in Schedules B and D. Section II of this report is a summary of the principal results of the collective amounts under GASB 68. Sections III and IV provide the results of all the necessary calculations, presented in the order laid out in GASB 68 for note disclosure and Required Supplementary Information (RSI).

SECTION II – SUMMARY OF COLLECTIVE AMOUNTS ($ thousands)

State Employees Teachers State Police Judicial

Virginia Law Officers

Political Subdivisions

Valuation Date (VD) June 30, 2017 June 30, 2017 June 30, 2017 June 30, 2017 June 30, 2017 June 30, 2017

Measurement Date (MD) June 30, 2018 June 30, 2018 June 30, 2018 June 30, 2018 June 30, 2018 June 30, 2018

Reporting Date (RD) June 30, 2019 June 30, 2019 June 30, 2019 June 30, 2019 June 30, 2019 June 30, 2019

Single Equivalent Interest Rate (SEIR):

Long-Term Expected Rate of Return 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%Municipal Bond Index Rate N/A N/A N/A N/A N/A 3.89%

Fiscal year in which Plan's Fiduciary net position is projected to be depleted from future benefit payments for current members N/A N/A N/A N/A N/A N/A

Single Equivalent Interest Rate* 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%

Net Pension Liability:

Total Pension Liability (TPL) $23,945,821 $46,679,555 $1,070,528 $652,351 $2,047,161 $22,497,735Fiduciary Net Position (FNP) 18,532,189 34,919,563 836,702 540,009 1,423,980 20,302,821Net Pension Liability (NPL = TPL - FNP) $5,413,632 $11,759,992 $233,826 $112,342 $623,181 $2,194,914FNP as a percentage of TPL 77.39% 74.81% 78.16% 82.78% 69.56% 90.24%

Pension Expense (PE) $210,254 $731,473 $5,524 $10,088 $29,406 $155,590

Deferred Outflows of Resources $161,248 $399,719 $0 $7,700 $16,868 $89,103

Deferred Inflows of Resources $593,659 $1,514,325 $71,994 $24,266 $66,141 $418,177

* The Single Equivalent Interest Rate for two Political Subdivision plans—Town of Stuart (55356) and Upper Valley Regional Park Authority (55490)—was the municipal bond index rate of 3.89%.

SECTION III – FINANCIAL STATEMENT NOTES

The material presented herein will follow the order presented in GASB 68. Paragraph numbers are provided for ease of reference. Amounts are shown in aggregate. Paragraph 74: The information required is to be prepared by VRS and/or the individual employer. Paragraph 75: The information required is to be prepared by the individual employer. Paragraphs 76(a) - (b): The information required is to be supplied by VRS. Paragraph 77: This paragraph requires information regarding the actuarial assumptions used to measure the TPL. The actuarial assumptions utilized in developing the TPL are outlined in Schedule G. The total pension liability was determined based on an actuarial valuation as of June 30, 2017, using the following actuarial assumptions, applied to all periods included in the measurement and rolled forward to the measurement date of June 30, 2018. Inflation 2.5 percent

Salary increases, including inflation

State Employees: 3.5 percent - 5.35 percent Teachers: 3.5 percent – 5.95 percent State Police: 3.5 percent – 4.75 percent Judicial: 4.5 percent VaLORS: 3.5 percent – 4.75 percent Political Subdivisions: General Employees: 3.5 percent – 5.35 percent Public Safety: 3.5 percent – 4.75 percent

Investment rate of return 7.0 percent, net of pension plan investment expenses, including inflation

The rates of mortality are according to the following mortality tables. The mortality tables are adjusted forward and/or back depending on the plan and the group covered. Refer to Schedule G for the specific adjustments for each plan, other than Political Subdivision plans. For the adjustments applicable to the Political Subdivision plans refer to each plan’s individual valuation report.

Mortality Table

For the period before retirement RP-2014 Employee Rates projected

with Scale BB to 2020

For the period after service retirement RP-2014 Healthy Annuitant Rates

projected with Scale BB to 2020

For the period after disability retirement RP-2014 Disabled Mortality Rates

projected with Scale BB to 2020

The actuarial assumptions used to determine the TPL as of the June 30, 2017 valuation were based on the results of an actuarial experience study for the period from July 1, 2012 through June 30, 2016. Paragraph 78:

(a) Discount rate. The discount rate used to measure the total pension liability was 7 percent, except for two Political Subdivision plans—Town of Stuart (55356) and Upper Valley Regional Park Authority (55490)—with a discount rate of 3.89% equal to the municipal bond index rate.

(b) Projected cash flows: The projection of cash flows used to determine the discount rate assumed that System member contributions will be made per the VRS Statutes and the employer contributions will be made in accordance with the VRS funding policy at rates equal to the difference between actuarially determined contribution rates adopted by the VRS Board and the member rate. For the Political Subdivision plans, the actuary has performed a calculation to determine the incremental contribution, if any, which results in the Political Subdivision avoiding a crossover date and a lower discount rate. The plans that do have a lower discount rate have negative assets as of the measurement date. For the state plans, through the fiscal year ending June 30, 2018 the rates contributed by the employer will be subject to the portion of the Board rates as adopted by the Virginia legislature. From July 1, 2018 on, we assume 100% of the actuarially determined contribution rates will be payable for all the VRS plans.

(c) Long term rate of return: Since ASOP 27 allows the actuary to rely on outside experts, it is appropriate to consider the market outlook and expectations provided by the investment staff of the Virginia Retirement System. The following analysis relies on the 10-year forward returns outlook provided by VRS as of January 23, 2017.

Time Span In Years

Mean Return

Standard Deviation

Returns by Percentile

5th 25th 50th 75th 95th

1 7.30% 10.16% -8.55% 0.23% 6.83% 13.86% 24.79%

5 6.92% 4.52% -0.35% 3.82% 6.83% 9.92% 14.52%

10 6.87% 3.19% 1.70% 4.69% 6.83% 9.00% 12.21%

20 6.85% 2.26% 3.18% 5.31% 6.83% 8.36% 10.60%

30 6.84% 1.84% 3.84% 5.59% 6.83% 8.08% 9.90%

50 6.84% 1.43% 4.50% 5.87% 6.83% 7.79% 9.20%

This analysis is based on the target asset allocation as shown below:

Asset Class Policy Allocation

Public Equity 40.00%

Fixed Income 15.00%

Credit Strategies

15.00%

Real Assets 15.00%

Private Equity 15.00%

The percentile results are the percentage of compound random returns over the time span shown that are expected to be less than the amount indicated. Thus for the 10-year time span, 5% of the rates of return will be below 1.70% and 95% will be above that. As the time span increases, the results begin to converge. Over a 50 year time span, the results indicate a 25% chance that the returns will be below 5.87% and a 25% chance they will be above 7.79%. There is a 50% chance the returns will be 6.83% or above and a 50% chance the return will be below 6.83%.

Many investment firms and investment consulting firms produce estimates of future asset returns. While it might seem desirable to directly compare these estimates, asset class expectations are dependent on the construction of the portfolio. Other investment consultants may have in mind a different blend of large versus small stocks or growth versus value equities. There are also comparison challenges in certain asset classes such as international stock (emerging or developed markets), bonds (duration and credit quality), and alternatives (a very broadly interpreted category). For this reason, we believe trying to compare the expected return developed by VRS with the assumptions of another group of investment professionals may lead to an invalid comparison. Since VRS has

qualified professionals on its staff and is in the best position to understand its own portfolio and the reasonable expectations given their investment style, we prefer to rely heavily on their analysis.

While we like the idea of using a forward looking model, the weakness with that approach is that the assumptions being used are set by investment managers and consultants who are typically focusing on a much shorter time period (five to ten years). Therefore, those assumptions may not necessarily be appropriate for the longer timeframe used by actuaries (30 to 50 years). The fact that the capital market assumptions are short-term assumptions is evident by the fact that most investment consulting firms change their capital market assumptions at least annually.

If the investment return assumption was set equal to the expected return based on the capital market assumptions each year or even in every experience study, it could create significant volatility in the funded ratios and amortization periods. Our goal is to choose an assumption that will be reasonable in the long term (30 to 50 years) with adjustment only when there are compelling changes to investment policy or evidence of a change in the long-term trends in the capital markets.

(d) Municipal bond rate: The discount rate determination does not use a municipal bond rate, except for the Town of Stuart (55356) and the Upper Valley Regional Park Authority (55490) Political Subdivision plans. To measure the total pension liability for these two plans, the Single Equivalent Interest Rate (SEIR) we have used is the applicable municipal bond index rate of 3.89%, based on the Bond Buyer General Obligation 20-year Municipal Bond Index published monthly by the Board of Governors of the Federal Reserve System as of the measurement date of June 30, 2018.

(e) Periods of projected benefit payments: Projected future benefit payments for all current System members were projected through 2125.

(f) Assumed asset allocation: The target asset allocation and best estimates of arithmetic real rates of return for each major asset class as provided by the System for use in the last actuarial experience study for the four-year period ending June 30, 2016 are summarized in the following table:

Asset Class Target Allocation Long-Term Expected Real Rate of Return

Public Equity 40.00% 4.54%

Fixed Income 15.00% 0.69%

Credit Strategies 15.00% 3.96%

Real Assets 15.00% 5.76%

Private Equity 15.00% 9.53%

Total 100.00%

Sensitivity analysis: This paragraph requires disclosure of the sensitivity of the net pension liability to changes in the discount rate. The following presents the net pension liability of the System, calculated using the discount rate of 7 percent, as well as what the System’s net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6 percent) or 1-percentage-point higher (8 percent) than the current rate ($ thousands). The sensitivity analysis for two Political Subdivision plans is included at the municipal bond index rate of 3.89% and at 2.89% and 4.89%. For the Political Subdivision plans and for the cost-sharing employers, we show each employer’s share in Schedule D.

State Employees

1% Decrease

(6%)

Current Discount

Rate (7%)

1% Increase

(8%)

Net pension liability $ 8,196,537 $ 5,413,632 $ 3,071,046

Teachers

1% Decrease

(6%)

Current Discount

Rate (7%)

1% Increase

(8%)

Net pension liability $ 17,963,676 $ 11,759,992 $ 6,625,048

State Police

1% Decrease

(6%)

Current Discount

Rate (7%)

1% Increase

(8%)

Net pension liability $ 359,387 $ 233,826 $ 127,959

Judicial

1% Decrease

(6%)

Current Discount

Rate (7%)

1% Increase

(8%)



1% Decrease

(6%)

Current Discount

Rate (7%)

1% Increase

(8%)



1% Decrease

Current Discount

Rate 1%

Increase

Net pension liability $ 5,073,684 $ 2,194,914 $ (228,193)

Paragraph 80(a): This paragraph requires disclosure of the employer’s proportionate share of the collective NPL and, if an employer has a special funding situation, the portion of the non-employer contributing entities’ proportionate share of the collective NPL that is associated with the employer. These amounts are shown in Schedule D. Paragraph 80(b): This paragraph requires disclosure of the employer’s proportion of the collective NPL and the change in the proportion since the prior measurement date. These amounts are shown in Schedules B and D.

Paragraph 80(c): June 30, 2017 is the actuarial valuation date upon which the TPL is based. The following tables show the TPL as well as the NPL.

State Employees

Total Pension Liability

Plan Fiduciary Net Position

Net Pension Liability

(a) (b) (a) – (b)

Balances at June 30, 2017 $23,617,412 $17,789,888 $5,827,524Changes for the year:Service cost 375,965 375,965Interest 1,606,772 1,606,772Benefit changes 0 0Difference between expected and actual experience (327,289) (327,289)Changes in assumptions 0 0Contributions - employer 548,158 (548,158)Contributions - employee 201,920 (201,920)Net investment income 1,302,241 (1,302,241)Benefit payments, including refunds of employee contributions (1,327,039) (1,327,039) 0Administrative expense (11,481) 11,481Other changes 0 28,502 (28,502) Net changes 328,409 742,301 (413,892)Balances at June 30, 2018 $23,945,821 $18,532,189 $5,413,632

(a) TPL as of June 30, 2017 $23,311,534 $23,311,534 $23,617,412(b) Entry Age Normal Cost for $351,369 $351,369 $351,369 June 30, 2017-June 30, 2018(c) Actual Benefit Payments $1,327,039 $1,327,039 $1,327,039(d) TPL as of June 30, 2018 $23,945,821 $23,945,821 $24,273,110 = [(a+b) * (1.07)]-[c * (1.035) ](e) Changes in Assumptions $0(f) Difference Between Expected and Actual Experience ($327,289)

TPL Roll Forward ActualActual Before Assumption

ChangesExpected

Teachers




(a) (b) (a) – (b)

Balances at June 30, 2017 $45,417,520 $33,119,545 $12,297,975Changes for the year:Service cost 885,510 885,510Interest 3,099,338 3,099,338Benefit changes 0 0Difference between expected and actual experience (440,308) (440,308)Changes in assumptions 0 0Contributions - employer 1,292,988 (1,292,988)Contributions - employee 391,490 (391,490)Net investment income 2,421,157 (2,421,157)Benefit payments, including refunds of employee contributions (2,282,505) (2,282,505) 0Administrative expense (20,945) 20,945Other changes 0 (2,167) 2,167 Net changes 1,262,035 1,800,018 (537,983)Balances at June 30, 2018 $46,679,555 $34,919,563 $11,759,992

(a) TPL as of June 30, 2017 $45,006,017 $45,006,017 $45,417,520(b) Entry Age Normal Cost for $827,579 $827,579 $827,579 June 30, 2017-June 30, 2018(c) Actual Benefit Payments $2,282,505 $2,282,505 $2,282,505(d) TPL as of June 30, 2018 $46,679,555 $46,679,555 $47,119,863 = [(a+b) * (1.07)]-[c * (1.035) ](e) Changes in Assumptions $0(f) Difference Between Expected and Actual Experience ($440,308)

Actual Before Assumption

ChangesTPL Roll Forward Actual Expected

State Police




(a) (b) (a) – (b)

Balances at June 30, 2017 $1,047,402 $796,073 $251,329Changes for the year:Service cost 18,187 18,187Interest 71,251 71,251Benefit changes 0 0Difference between expected and actual experience (7,248) (7,248)Changes in assumptions 0 0Contributions - employer 35,806 (35,806)Contributions - employee 6,311 (6,311)Net investment income 58,148 (58,148)Benefit payments, including refunds of employee contributions (59,064) (59,064) 0Administrative expense (509) 509Other changes 0 (63) 63 Net changes 23,126 40,629 (17,503)Balances at June 30, 2018 $1,070,528 $836,702 $233,826

(a) TPL as of June 30, 2017 $1,040,628 $1,040,628 $1,047,402(b) Entry Age Normal Cost for $16,997 $16,997 $16,997 June 30, 2017-June 30, 2018(c) Actual Benefit Payments $59,064 $59,064 $59,064(d) TPL as of June 30, 2018 $1,070,528 $1,070,528 $1,077,776 = [(a+b) * (1.07)]-[c * (1.035) ](e) Changes in Assumptions $0(f) Difference Between Expected and Actual Experience ($7,248)



Judicial




(a) (b) (a) – (b)

Balances at June 30, 2017 $646,275 $512,749 $133,526Changes for the year:Service cost 19,228 19,228Interest 43,799 43,799Benefit changes 0 0Difference between expected and actual experience (15,786) (15,786)Changes in assumptions 0 0Contributions - employer 28,096 (28,096)Contributions - employee 3,231 (3,231)Net investment income 37,466 (37,466)Benefit payments, including refunds of employee contributions (41,165) (41,165) 0Administrative expense (326) 326Other changes 0 (42) 42 Net changes 6,076 27,260 (21,184)Balances at June 30, 2018 $652,351 $540,009 $112,342

(a) TPL as of June 30, 2017 $631,522 $631,522 $646,275(b) Entry Age Normal Cost for $17,970 $17,970 $17,970 June 30, 2017-June 30, 2018(c) Actual Benefit Payments $41,165 $41,165 $41,165(d) TPL as of June 30, 2018 $652,351 $652,351 $668,137 = [(a+b) * (1.07)]-[c * (1.035) ](e) Changes in Assumptions $0(f) Difference Between Expected and Actual Experience ($15,786)







(a) (b) (a) – (b)

Balances at June 30, 2017 $2,002,184 $1,345,887 $656,297Changes for the year:Service cost 45,179 45,179Interest 136,289 136,289Benefit changes 0 0Difference between expected and actual experience (26,111) (26,111)Changes in assumptions 0 0Contributions - employer 73,793 (73,793)Contributions - employee 17,496 (17,496)Net investment income 98,292 (98,292)Benefit payments, including refunds of employee contributions (110,380) (110,380) 0Administrative expense (861) 861Other changes 0 (247) 247 Net changes 44,977 78,093 (33,116)Balances at June 30, 2018 $2,047,161 $1,423,980 $623,181

(a) TPL as of June 30, 2017 $1,977,781 $1,977,781 $2,002,184(b) Entry Age Normal Cost for $42,223 $42,223 $42,223 June 30, 2017-June 30, 2018(c) Actual Benefit Payments $110,380 $110,380 $110,380(d) TPL as of June 30, 2018 $2,047,161 $2,047,161 $2,073,272 = [(a+b) * (1.07)]-[c * (1.035) ](e) Changes in Assumptions $0(f) Difference Between Expected and Actual Experience ($26,111)







(a) (b) (a) – (b)

Balances at June 30, 2017 $21,564,004 $19,250,247 $2,313,757Changes for the year:Service cost 544,762 544,762Interest 1,472,680 1,472,680Benefit changes 10,811 10,811Difference between expected and actual experience (43,177) (43,177)Changes in assumptions 0 0Contributions - employer 490,286 (490,286)Contributions - employee 241,339 (241,339)Net investment income 1,415,454 (1,415,454)Benefit payments, including refunds of employee contributions (1,051,345) (1,051,345) 0Administrative expense (12,236) 12,236Other changes 0 (30,924) 30,924 Net changes 933,731 1,052,574 (118,843)Balances at June 30, 2018 $22,497,735 $20,302,821 $2,194,914

(a) TPL as of June 30, 2017 $21,522,943 $21,522,943 $21,564,004(b) Entry Age Normal Cost for $509,123 $509,123 $509,123 June 30, 2017-June 30, 2018(c) Actual Benefit Payments $1,051,345 $1,051,345 $1,051,345(d) Benefit Changes $10,811 $10,811 $10,811(e) TPL as of June 30, 2018 $22,497,735 $22,497,735 $22,540,912 = [(a+b) * (1+i)]-[c * (1+i/2) ] + d(f) Changes in Assumptions $0(g) Difference Between Expected and Actual Experience ($43,177)

TPL Roll Forward Actual ExpectedActual Before Assumption

Changes

The interest rate (i) is 7% for all the Political Subdivision plans except for the actual projection for the two plans—Town of Stuart (55356) and Upper Valley Regional Park Authority (55490)—using the municipal bond rate of 3.89%.

Paragraphs 80(d)-(e): There have been no changes to the actuarial assumptions since the prior measurement date except the interest rate changed for the two Political Subdivisions using the municipal bond index rate (3.56% as of June 30, 2017 and 3.89% as of June 30, 2018). The updated assumptions adopted based on the experience study for the period June 30, 2012 to June 30, 2016 were reflected for the June 30, 2017 measurement date. Some of the Political Subdivision plans have made changes to the benefits provided to members in hazardous duty positions. In aggregate the impact of these changes on the Political Subdivision plans is not significant. Paragraph 80(f): There were no changes between the measurement date of the collective net pension liability and the employer’s reporting date. Paragraph 80(g): Please see Section V of the report for the development of the collective pension expense. PE for each employer is shown in Schedule B. Paragraph 80(h): Since certain expense items are amortized over closed periods each year, the deferred portions of these items must be tracked annually. If the amounts serve to reduce pension expense they are labeled deferred inflows. If they will increase pension expense they are labeled deferred outflows. The amortization of these amounts is accomplished on a level dollar basis, with no interest included in the deferred amounts. Experience gains/losses and the impact of changes in actuarial assumptions, if any, are amortized over the average remaining service life of the active and inactive System members at the beginning of the fiscal year. Investment gains and losses are amortized over a fixed five year period. The following tables show the detail of the deferred outflows (inflows) for the non-Political Subdivision plans.

State Employees

Recognition Period(Years)

2013-2014 Experience $0 3.88 $0 $0 $0 $0 $0 $0 $0 2013-2014 Assumptions $0 3.88 $0 $0 $0 $0 $0 $0 $0 2013-2014 Investment ($1,249,058) 5.00 ($249,810) $0 $0 $0 $0 $0 $0 2014-2015 Experience $59,923 3.78 $12,364 $0 $0 $0 $0 $0 $0 2014-2015 Assumptions $0 3.78 $0 $0 $0 $0 $0 $0 $0 2014-2015 Investment $386,282 5.00 $77,256 $77,258 $0 $0 $0 $0 $0 2015-2016 Experience ($245,642) 3.71 ($66,211) ($47,009) $0 $0 $0 $0 $0 2015-2016 Assumptions $0 3.71 $0 $0 $0 $0 $0 $0 $0 2015-2016 Investment $859,958 5.00 $171,992 $171,992 $171,990 $0 $0 $0 $0 2016-2017 Experience ($85,975) 3.78 ($22,745) ($22,745) ($17,740) $0 $0 $0 $0 2016-2017 Assumptions $76,965 3.78 $20,361 $20,361 $15,882 $0 $0 $0 $0 2016-2017 Investment ($837,024) 5.00 ($167,405) ($167,405) ($167,405) ($167,404) $0 $0 $0 2017-2018 Experience ($327,289) 3.74 ($87,510) ($87,510) ($87,510) ($64,759) $0 $0 $0 2017-2018 Assumptions $0 3.74 $0 $0 $0 $0 $0 $0 $0 2017-2018 Investment ($75,509) 5.00 ($15,102) ($15,102) ($15,102) ($15,102) ($15,101) $0 $0

($326,810) ($70,160) ($99,885) ($247,265) ($15,101) $0 $0

Year (Gain)/Loss 2018 2019 2020 2022 Thereafter

Increase/(Decrease) in Pension Expense Year Ending Measurement Date June 30

2021 2023

(a) (b) (c) (a) – (c) (b) – (c)

2013-2014 Experience $0 $0 $0 $0 $0 2013-2014 Assumptions $0 $0 $0 $0 $0 2013-2014 Investment $0 ($1,249,058) ($1,249,058) $0 $0 2014-2015 Experience $59,923 $0 $59,923 $0 $0 2014-2015 Assumptions $0 $0 $0 $0 $0 2014-2015 Investment $386,282 $0 $309,024 $77,258 $0 2015-2016 Experience $0 ($245,642) ($198,633) $0 ($47,009)2015-2016 Assumptions $0 $0 $0 $0 $0 2015-2016 Investment $859,958 $0 $515,976 $343,982 $0 2016-2017 Experience $0 ($85,975) ($45,490) $0 ($40,485)2016-2017 Assumptions $76,965 $0 $40,722 $36,243 $0 2016-2017 Investment $0 ($837,024) ($334,810) $0 ($502,214)2017-2018 Experience $0 ($327,289) ($87,510) $0 ($239,779)2017-2018 Assumptions $0 $0 $0 $0 $0 2017-2018 Investment $0 ($75,509) ($15,102) $0 ($60,407)

($1,004,958) $457,483 ($889,894)

Deferred Inflows of Resources Losses (Gains)

Amounts Recognized in Pension Expense Through Reporting Date June 30, 2019

Deferred Outflows of ResourcesYear

Teachers


2013-2014 Experience $0 5.53 $0 $0 $0 $0 $0 $0 $0 2013-2014 Assumptions $0 5.53 $0 $0 $0 $0 $0 $0 $0 2013-2014 Investment ($2,241,860) 5.00 ($448,372) $0 $0 $0 $0 $0 $0 2014-2015 Experience ($212,089) 5.47 ($38,773) ($38,773) ($18,224) $0 $0 $0 $0 2014-2015 Assumptions $0 5.47 $0 $0 $0 $0 $0 $0 $0 2014-2015 Investment $717,940 5.00 $143,588 $143,588 $0 $0 $0 $0 $0 2015-2016 Experience ($391,881) 5.42 ($72,303) ($72,303) ($72,303) ($30,366) $0 $0 $0 2015-2016 Assumptions $0 5.42 $0 $0 $0 $0 $0 $0 $0 2015-2016 Investment $1,583,141 5.00 $316,628 $316,628 $316,629 $0 $0 $0 $0 2016-2017 Experience ($642,745) 5.59 ($114,981) ($114,981) ($114,981) ($114,981) ($67,840) $0 $0 2016-2017 Assumptions $218,559 5.59 $39,098 $39,098 $39,098 $39,098 $23,069 $0 $0 2016-2017 Investment ($1,544,349) 5.00 ($308,870) ($308,870) ($308,870) ($308,869) $0 $0 $0 2017-2018 Experience ($440,308) 5.54 ($79,478) ($79,478) ($79,478) ($79,478) ($79,478) ($42,918) $0 2017-2018 Assumptions $0 5.54 $0 $0 $0 $0 $0 $0 $0 2017-2018 Investment ($124,529) 5.00 ($24,906) ($24,906) ($24,906) ($24,906) ($24,905) $0 $0

($588,369) ($139,997) ($263,035) ($519,502) ($149,154) ($42,918) $0



2021 2023

(a) (b) (c) (a) – (c) (b) – (c)

2013-2014 Experience $0 $0 $0 $0 $0 2013-2014 Assumptions $0 $0 $0 $0 $0 2013-2014 Investment $0 ($2,241,860) ($2,241,860) $0 $0 2014-2015 Experience $0 ($212,089) ($155,092) $0 ($56,997)2014-2015 Assumptions $0 $0 $0 $0 $0 2014-2015 Investment $717,940 $0 $574,352 $143,588 $0 2015-2016 Experience $0 ($391,881) ($216,909) $0 ($174,972)2015-2016 Assumptions $0 $0 $0 $0 $0 2015-2016 Investment $1,583,141 $0 $949,884 $633,257 $0 2016-2017 Experience $0 ($642,745) ($229,962) $0 ($412,783)2016-2017 Assumptions $218,559 $0 $78,196 $140,363 $0 2016-2017 Investment $0 ($1,544,349) ($617,740) $0 ($926,609)2017-2018 Experience $0 ($440,308) ($79,478) $0 ($360,830)2017-2018 Assumptions $0 $0 $0 $0 $0 2017-2018 Investment $0 ($124,529) ($24,906) $0 ($99,623)

($1,963,515) $917,208 ($2,031,814)




State Police


2013-2014 Experience $0 6.09 $0 $0 $0 $0 $0 $0 $0 2013-2014 Assumptions $0 6.09 $0 $0 $0 $0 $0 $0 $0 2013-2014 Investment ($55,007) 5.00 ($11,003) $0 $0 $0 $0 $0 $0 2014-2015 Experience ($2,890) 5.96 ($485) ($485) ($465) $0 $0 $0 $0 2014-2015 Assumptions $0 5.96 $0 $0 $0 $0 $0 $0 $0 2014-2015 Investment $17,299 5.00 $3,460 $3,459 $0 $0 $0 $0 $0 2015-2016 Experience ($14,711) 5.81 ($2,532) ($2,532) ($2,532) ($2,051) $0 $0 $0 2015-2016 Assumptions $0 5.81 $0 $0 $0 $0 $0 $0 $0 2015-2016 Investment $38,166 5.00 $7,633 $7,633 $7,634 $0 $0 $0 $0 2016-2017 Experience ($5,327) 6.71 ($794) ($794) ($794) ($794) ($794) ($563) $0 2016-2017 Assumptions ($68,707) 6.71 ($10,239) ($10,239) ($10,239) ($10,239) ($10,239) ($7,273) $0 2016-2017 Investment ($36,883) 5.00 ($7,377) ($7,377) ($7,377) ($7,375) $0 $0 $0 2017-2018 Experience ($7,248) 6.48 ($1,119) ($1,119) ($1,119) ($1,119) ($1,119) ($1,119) ($534)2017-2018 Assumptions $0 6.48 $0 $0 $0 $0 $0 $0 $0 2017-2018 Investment ($3,036) 5.00 ($607) ($607) ($607) ($607) ($608) $0 $0

($23,063) ($12,061) ($15,499) ($22,185) ($12,760) ($8,955) ($534)



2021 2023

(a) (b) (c) (a) – (c) (b) – (c)

2013-2014 Experience $0 $0 $0 $0 $0 2013-2014 Assumptions $0 $0 $0 $0 $0 2013-2014 Investment $0 ($55,007) ($55,007) $0 $0 2014-2015 Experience $0 ($2,890) ($1,940) $0 ($950)2014-2015 Assumptions $0 $0 $0 $0 $0 2014-2015 Investment $17,299 $0 $13,840 $3,459 $0 2015-2016 Experience $0 ($14,711) ($7,596) $0 ($7,115)2015-2016 Assumptions $0 $0 $0 $0 $0 2015-2016 Investment $38,166 $0 $22,899 $15,267 $0 2016-2017 Experience $0 ($5,327) ($1,588) $0 ($3,739)2016-2017 Assumptions $0 ($68,707) ($20,478) $0 ($48,229)2016-2017 Investment $0 ($36,883) ($14,754) $0 ($22,129)2017-2018 Experience $0 ($7,248) ($1,119) $0 ($6,129)2017-2018 Assumptions $0 $0 $0 $0 $0 2017-2018 Investment $0 ($3,036) ($607) $0 ($2,429)

($66,350) $18,726 ($90,720)




Judicial


2013-2014 Experience $0 2.72 $0 $0 $0 $0 $0 $0 $0 2013-2014 Assumptions $0 2.72 $0 $0 $0 $0 $0 $0 $0 2013-2014 Investment ($33,877) 5.00 ($6,777) $0 $0 $0 $0 $0 $0 2014-2015 Experience ($9,107) 2.77 $0 $0 $0 $0 $0 $0 $0 2014-2015 Assumptions $0 2.77 $0 $0 $0 $0 $0 $0 $0 2014-2015 Investment $10,693 5.00 $2,139 $2,137 $0 $0 $0 $0 $0 2015-2016 Experience ($18,681) 3.28 ($5,695) ($1,596) $0 $0 $0 $0 $0 2015-2016 Assumptions $0 3.28 $0 $0 $0 $0 $0 $0 $0 2015-2016 Investment $23,932 5.00 $4,786 $4,786 $4,788 $0 $0 $0 $0 2016-2017 Experience ($14,774) 3.83 ($3,857) ($3,857) ($3,203) $0 $0 $0 $0 2016-2017 Assumptions $16,114 3.83 $4,207 $4,207 $3,493 $0 $0 $0 $0 2016-2017 Investment ($23,685) 5.00 ($4,737) ($4,737) ($4,737) ($4,737) $0 $0 $0 2017-2018 Experience ($15,786) 3.74 ($4,221) ($4,221) ($4,221) ($3,123) $0 $0 $0 2017-2018 Assumptions $0 3.74 $0 $0 $0 $0 $0 $0 $0 2017-2018 Investment ($1,931) 5.00 ($386) ($386) ($386) ($386) ($387) $0 $0

($14,541) ($3,667) ($4,266) ($8,246) ($387) $0 $0



2021 2023

(a) (b) (c) (a) – (c) (b) – (c)

2013-2014 Experience $0 $0 $0 $0 $0 2013-2014 Assumptions $0 $0 $0 $0 $0 2013-2014 Investment $0 ($33,877) ($33,877) $0 $0 2014-2015 Experience $0 ($9,107) ($9,107) $0 $0 2014-2015 Assumptions $0 $0 $0 $0 $0 2014-2015 Investment $10,693 $0 $8,556 $2,137 $0 2015-2016 Experience $0 ($18,681) ($17,085) $0 ($1,596)2015-2016 Assumptions $0 $0 $0 $0 $0 2015-2016 Investment $23,932 $0 $14,358 $9,574 $0 2016-2017 Experience $0 ($14,774) ($7,714) $0 ($7,060)2016-2017 Assumptions $16,114 $0 $8,414 $7,700 $0 2016-2017 Investment $0 ($23,685) ($9,474) $0 ($14,211)2017-2018 Experience $0 ($15,786) ($4,221) $0 ($11,565)2017-2018 Assumptions $0 $0 $0 $0 $0 2017-2018 Investment $0 ($1,931) ($386) $0 ($1,545)

($50,536) $19,411 ($35,977)






2013-2014 Experience $0 3.61 $0 $0 $0 $0 $0 $0 $0 2013-2014 Assumptions $0 3.61 $0 $0 $0 $0 $0 $0 $0 2013-2014 Investment ($87,287) 5.00 ($17,459) $0 $0 $0 $0 $0 $0 2014-2015 Experience ($4,849) 3.48 ($670) $0 $0 $0 $0 $0 $0 2014-2015 Assumptions $0 3.48 $0 $0 $0 $0 $0 $0 $0 2014-2015 Investment $27,821 5.00 $5,564 $5,565 $0 $0 $0 $0 $0 2015-2016 Experience $4,997 3.25 $1,538 $383 $0 $0 $0 $0 $0 2015-2016 Assumptions $0 3.25 $0 $0 $0 $0 $0 $0 $0 2015-2016 Investment $62,468 5.00 $12,494 $12,494 $12,492 $0 $0 $0 $0 2016-2017 Experience ($1,457) 3.05 ($478) ($478) ($23) $0 $0 $0 $0 2016-2017 Assumptions ($63,457) 3.05 ($20,806) ($20,806) ($1,039) $0 $0 $0 $0 2016-2017 Investment ($61,644) 5.00 ($12,329) ($12,329) ($12,329) ($12,328) $0 $0 $0 2017-2018 Experience ($26,111) 2.88 ($9,066) ($9,066) ($7,979) $0 $0 $0 $0 2017-2018 Assumptions $0 2.88 $0 $0 $0 $0 $0 $0 $0 2017-2018 Investment ($4,787) 5.00 ($957) ($957) ($957) ($957) ($959) $0 $0

($42,169) ($25,194) ($9,835) ($13,285) ($959) $0 $0

2022


Thereafter2021 2023Year (Gain)/Loss 2018 2019 2020

(a) (b) (c) (a) – (c) (b) – (c)

2013-2014 Experience $0 $0 $0 $0 $0 2013-2014 Assumptions $0 $0 $0 $0 $0 2013-2014 Investment $0 ($87,287) ($87,287) $0 $0 2014-2015 Experience $0 ($4,849) ($4,849) $0 $0 2014-2015 Assumptions $0 $0 $0 $0 $0 2014-2015 Investment $27,821 $0 $22,256 $5,565 $0 2015-2016 Experience $4,997 $0 $4,614 $383 $0 2015-2016 Assumptions $0 $0 $0 $0 $0 2015-2016 Investment $62,468 $0 $37,482 $24,986 $0 2016-2017 Experience $0 ($1,457) ($956) $0 ($501)2016-2017 Assumptions $0 ($63,457) ($41,612) $0 ($21,845)2016-2017 Investment $0 ($61,644) ($24,658) $0 ($36,986)2017-2018 Experience $0 ($26,111) ($9,066) $0 ($17,045)2017-2018 Assumptions $0 $0 $0 $0 $0 2017-2018 Investment $0 ($4,787) ($957) $0 ($3,830)

($105,033) $30,934 ($80,207)

Deferred Inflows of Resources Year Losses (Gains)


Deferred Outflows of Resources

The table below provides a summary of the deferred inflows and outflows as of the Measurement Date ($ thousands). The allocation of deferred inflows and outflows for the Political Subdivision plans and for the cost-sharing employers is provided in Schedule B.


Deferred Inflows of Resources











Differences between expected and actual experience $0 $327,273 $0 $1,005,582 $0 $17,933 $0 $20,221 $383 $17,546 $75,964 $209,828

Changes of assumptions 36,243 0 140,363 0 0 48,229 7,700 0 0 21,845 13,139 41,284

Net difference between projected and actual earnings on plan investments 0 141,381 0 249,387 0 5,832 0 4,045 0 10,265 0 167,065

Changes in proportion and difference between employer contributions and proportionate share of contributions 125,005 125,005 259,356 259,356 0 0 0 0 16,485 16,485 0 0

Employer contributions subsequent to the Measurement Date *

Total $161,248 $593,659 $399,719 $1,514,325 $0 $71,994 $7,700 $24,266 $16,868 $66,141 $89,103 $418,177

Political SubdivisionsState Employees Teachers State Police Judicial Virginia Law Officers

*Contributions after the measurement date are employer provided data that will be reported directly by the employers.

Paragraph 80(i): The collective amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows ($ thousands). For the Political Subdivision plans and for the cost-sharing employers, we show each employer’s schedule in Schedule C.




2020 (70,160)$ (139,997)$ (12,061)$ (3,667)$ (25,194)$ (45,289)$

2021 (99,885) (263,035) (15,499) (4,266) (9,835) (63,531)

2022 (247,265) (519,502) (22,185) (8,246) (13,285) (202,710)

2023 (15,101) (149,154) (12,760) (387) (959) (17,295)

2024 0 (42,918) (8,955) 0 0 (205)

Thereafter 0 0 (534) 0 0 (44)

Deferred Amounts to Be Recognized in Fiscal Years Following Reporting Date

Paragraph 80(j): The amount of revenue recognized for the support provided by non-employer contributing entities for the participating employers. There are no non-employer contributing entities in VRS.

SECTION IV – REQUIRED SUPPLEMENTARY INFORMATION There are several tables of Required Supplementary Information (RSI) that need to be included in the employer’s financial statements: Paragraph 81(a)(1)(a): The employer’s proportion (percentage) of the collective net pension liability is provided in Schedule A. Paragraph 81(a)(1)(b): The employer’s proportionate share (amount) of the collective net pension liability is provided in Schedule D. Paragraph 81(a)(1)(c): The employer’s covered-employee payroll is to be provided by each employer. Paragraph 81(a)(1)(d): The employer’s proportionate share (amount) of the collective net pension liability as a percentage of the employer’s covered payroll is the employer’s share of the net pension liability provided in Schedule D divided by the payroll to be provided by the employer. Paragraph 81(a)(1)(e): The pension plan’s fiduciary net position as a percentage of the total pension liability is provided in Section II in the Summary of Collective Amounts table. Paragraph 81(a)(2): The employers do not have a special funding situation; therefore, paragraph 81(a)(2) does not apply. Paragraph 82: Information about factors that significantly affect trends in the amounts reported in the schedules required by paragraph 81 should be presented as notes to the schedule. Changes of benefit terms: There have been no significant changes to the System benefit provisions since the prior actuarial valuation. A hybrid plan with changes to the defined benefit plan structure and a new defined contribution component was adopted in 2012. The hybrid plan applies to most new employees hired on or after January 1, 2014 and not covered by enhanced hazardous duty benefits. Some of the Political Subdivision plans have made changes to the benefits provided to members in hazardous duty positions. In aggregate the impact of these changes on the Political Subdivision plans is not significant. Changes of assumption: There have been no changes to the actuarial assumptions since the prior measurement date except the interest rate changed for the two Political Subdivisions using the municipal bond index rate (3.56% as of June 30, 2017 and 3.89% as of June 30, 2018). The updated assumptions adopted based on the experience study for the period June 30, 2012 to June 30, 2016 were reflected for the June 30, 2017 measurement date.

Method and assumptions used in calculations of actuarially determined contributions. The actuarially determined contribution rates are determined every two years. The last determination of the actuarial contribution rates was as of June 30, 2017 payable for the fiscal years 2019 and 2020. For the non-Political Subdivision plans the amortization period of the unfunded liability less the deferred contribution begins at 30 years on June 30, 2013 and will decrease by one each year until reaching 0 years. Each subsequent year, a new base will be added to the unfunded liability and will be amortized over a closed 20 year period. The deferred contribution, as defined under the 2011 Appropriation Act, Item 469(l)(6), has been paid off except for Teachers which is to be amortized using a level-dollar, closed, 10 year period beginning June 30, 2011. For the Political Subdivision plans the amortization period of the unfunded begins at 30 years on June 30, 2013 and will decrease by one each year until reaching 0 years. Each subsequent year, a new base will be added to the unfunded liability and will be amortized over a closed 20 year period. Additionally, for the Political Subdivision plans, the actuary has performed a calculation to determine the incremental contribution, if any, which results in the Political Subdivision avoiding a crossover date and a lower discount rate. The plans that do have a lower discount rate have negative assets as of the measurement date. The following actuarial methods and assumptions were used to determine contribution rates as of the June 30, 2017 actuarial valuations of the VRS pension plans:

Actuarial cost method Entry age Amortization method Level percentage of payroll, closed Remaining amortization period 26 years, 20 years, 19 years, 18 years, 17 years and 4

years Asset valuation method 5-year smoothed market Inflation 2.5 percent Payroll growth 3.0 percent Salary increases, including inflation

State Employees: 3.5 percent - 5.35 percent Teachers: 3.5 percent – 5.95 percent State Police: 3.5 percent – 4.75 percent Judicial: 4.5 percent VaLORS: 3.5 percent – 4.75 percent Political Subdivisions: General Employees: 3.5 percent – 5.35 percent Public Safety: 3.5 percent – 4.75 percent

Investment rate of return 7.0 percent, net of investment expenses

SECTION V – PENSION EXPENSE

As noted earlier, the Pension Expense (PE) consists of a number of different items. GASB 68 refers to the first as Service Cost which is the Normal Cost using the Entry Age Normal (EAN) actuarial funding method. To this is added interest on the TPL at the rate of return in effect as of the prior measurement date. The next three items refer to any changes that occurred in the TPL (i.e., actuarial accrued liability (AAL) under EAN) due to:

1. Benefit changes, 2. Actual versus expected experience or 3. Changes in actuarial assumptions.

Benefit changes, which are reflected immediately in PE, can be positive, if there is a benefit improvement for existing plan members, or negative if there is a benefit reduction. For the year ended June 30, 2017 there were no benefit changes to be recognized. The next item to be recognized is the portion of current year changes in TPL due to actual versus expected experience for the year. The portion to recognize in the current year is determined by spreading the total change over the average expected remaining service life of the entire plan membership. The remaining service life of active members is the average number of years the active members are expected to remain active. For the year ended June 30, 2018, this number is 8.93 for State Employees, 10.91 for Teachers, 12.94 for State Police, 8.56 for Judicial, and 6.56 for VaLORS. The remaining service life of the inactive members is, of course, zero. The figure to use for the amortization is the weighted average of these two amounts, or 3.74 for State Employees, 5.54 for Teachers, 6.48 for State Police, 3.74 for Judicial, and 2.88 for VaLORS. The calculations are shown in the following tables. For the Political Subdivision plans, the average expected remaining service life of the plan membership varies by plan and is presented in the individual GASB 68 reports for each plan, if applicable.

State Employees

Category NumberAverage Years of Working Lifetime

(1) (2)a. Active Members 74,807 8.93 b. Inactive Members 103,726 0.00 c. Total 178,533

3.74 Weighted Average Years of Working Lifetime [(a1 * a2) + (b1 * b2)]/c1

Teachers


(1) (2)a. Active Members 150,416 10.91b. Inactive Members 146,050 0.00c. Total 296,466

5.54Weighted Average Years of Working Lifetime [(a1 * a2) + (b1 * b2)]/c1

State Police




Judicial


(1) (2)a. Active Members 421 8.56b. Inactive Members 543 0.00c. Total 964






The last items under changes in TPL are changes in actuarial assumptions. The portion to recognize in the current year is determined by spreading the total change over the average expected remaining service life of the entire plan membership, similar to the way experience gains and losses are recognized. Member contributions for the year and projected earnings on the FNP at the discount rate serve to reduce the expense. One-fifth of current-period difference between actual and projected earnings on the FNP is recognized in the pension expense. The following table shows the investment earnings (gain) loss by plan ($ thousands).




1. Expected asset return rate 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%

2. End of prior year market value of assets 17,789,888 33,119,545 796,073 512,749 1,345,887 19,250,247

3. Adjustment to beginning of year market value of assets 29,652 0 0 0 0 (29,652)

4. Beginning of year market value of assets (BOY) 17,819,540 33,119,545 796,073 512,749 1,345,887 19,220,595

5. End of year market value of assets 18,532,189 34,919,563 836,702 540,009 1,423,980 20,302,821

6. Expected return on BOY for plan year (1. x 4.) 1,247,368 2,318,368 55,725 35,892 94,212 1,345,442

7. External cash flow Contributions - employer 548,158 1,292,988 35,806 28,096 73,793 490,286 Contributions - member 201,920 391,490 6,311 3,231 17,496 241,339 Refunds of contributions (30,236) (40,578) (867) 0 (5,604) (41,324) Benefit payments (1,296,803) (2,241,927) (58,197) (41,165) (104,776) (1,010,021) Administrative expense (11,481) (20,945) (509) (326) (861) (12,236) Other (1,150) (2,167) (63) (42) (247) (1,272) Total external cash flow (589,592) (621,139) (17,519) (10,206) (20,199) (333,228)

8. Expected return on external cash flow (1. x 0.5 x 7.) (20,636) (21,740) (613) (357) (707) (11,663)

9. Projected earnings for plan year (6. + 8.) 1,226,732 2,296,628 55,112 35,535 93,505 1,333,779

10. Net investment income (5. - 4. - 7.) 1,302,241 2,421,157 58,148 37,466 98,292 1,415,454

11. Investment earnings (gain) loss (9. - 10.) ($75,509) ($124,529) ($3,036) ($1,931) ($4,787) ($81,675)

Investment Earnings (Gain) Loss as of June 30, 2018

The current year portions of previously determined experience, assumption, and earnings amounts, recognized as deferred inflows and outflows, are included. Deferred outflows are added to the PE and deferred inflows are subtracted from the PE. Finally, administrative expenses and other miscellaneous items are included. The calculation of the collective Pension Expense for the year ended June 30, 2018 is shown in the following table. The allocation of Pension Expense for the Political Subdivision plans and for the cost-sharing employers is provided in Schedule B.

Collective Pension Expense ($ thousands)




Service Cost $375,965 $885,510 $18,187 $19,228 $45,179 $544,762

Interest on the total pension liability and cash flow 1,606,772 3,099,338 71,251 43,799 136,289 1,472,680

Current-period benefit changes 0 0 0 0 0 10,811

Expensed portion of current-period difference between expected and actual experience in the total pension liability (87,510) (79,478) (1,119) (4,221) (9,066) (17,559)

Expensed portion of current-period changes of assumptions 0 0 0 0 0 0

Member contributions (201,920) (391,490) (6,311) (3,231) (17,496) (241,339)

Projected earnings on plan investments (1,226,732) (2,296,628) (55,112) (35,535) (93,505) (1,333,779)

Expensed portion of current-period differences between actual and projected earnings on plan investments (15,102) (24,906) (607) (386) (957) (16,335)

Administrative expense 11,481 20,945 509 326 861 12,236

Other (28,502) 2,167 63 42 247 30,924

Recognition of beginning deferred outflows of resources as pension expense 281,973 499,314 11,093 11,132 19,596 291,707

Recognition of beginning deferred inflows of resources as pension expense (506,171) (983,299) (32,430) (21,066) (51,742) (598,518)

Pension Expense $210,254 $731,473 $5,524 $10,088 $29,406 $155,590

Collective Pension Expense Determined as of Measurement Date

SCHEDULE A - PROPORTIONATE SHARE OF CONTRIBUTIONSSTATE EMPLOYERS

2017 2017 2018 2018Employer Employer

Employer Employer Allocation Employer AllocationCode Employer Contributions Percentage Contributions Percentage

30100 Senate $ 814,504 0.15446% $ 827,359 0.15330%30101 House of Delegates 1,374,769 0.26071% 1,400,271 0.25945%30103 Magistrate System 2,420,444 0.45901% 2,440,681 0.45222%30107 Division of Legislative Services 748,455 0.14194% 729,747 0.13521%30109 Division of Legislative Automated Systems 198,934 0.03773% 214,464 0.03974%30110 Joint Legislative Audit and Review Commission 302,721 0.05741% 318,426 0.05900%30111 Supreme Court 2,374,845 0.45037% 2,451,709 0.45426%30112 Judicial Inquiry and Review Commission 48,209 0.00914% 49,707 0.00921%30114 General District Courts 3,946,646 0.74845% 4,153,824 0.76964%30115 Juvenile and Domestic Relations District Courts 2,346,443 0.44498% 2,506,706 0.46445%30116 Combined District Courts 836,243 0.15859% 871,504 0.16148%30117 Virginia State Bar 858,049 0.16272% 829,032 0.15361%30119 Office of the Lieutenant Governor 4,900 0.00093% 9,099 0.00169%30121 Office of the Governor 110,596 0.02097% 122,456 0.02269%30122 Department of Planning and Budget 499,753 0.09477% 510,734 0.09463%30123 Department of Military Affairs 1,685,422 0.31962% 1,697,234 0.31447%30125 Virginia Court of Appeals 477,648 0.09058% 489,774 0.09075%30127 Department of Emergency Management 944,960 0.17920% 1,087,270 0.20145%30128 Virginia Veterans Care Center 1,029,423 0.19522% 1,064,732 0.19728%30129 Department of Human Resource Management 935,430 0.17740% 997,964 0.18491%30132 State Board of Elections 267,014 0.05064% 335,545 0.06217%30133 Auditor of Public Accounts 1,056,706 0.20039% 1,087,202 0.20144%30136 Virginia Information Technologies Agency (VITA) 2,522,237 0.47832% 2,540,731 0.47076%30140 Department of Criminal Justice Services 838,529 0.15902% 854,687 0.15836%30141 Office of the Attorney General and Department of Law 3,563,706 0.67582% 3,610,851 0.66903%30143 Office of the Attorney General - Division of Debt Collection 170,988 0.03243% 191,939 0.03556%30146 Science Museum of Virginia 444,087 0.08422% 458,772 0.08500%30147 Office of the State Inspector General 346,325 0.06568% 385,105 0.07135%30148 Virginia Commission for the Arts 21,837 0.00414% 20,129 0.00373%30151 Department of Accounts 1,422,209 0.26971% 1,423,850 0.26382%30152 Department of the Treasury 884,131 0.16767% 909,573 0.16853%30154 Department of Motor Vehicles 11,457,390 2.17279% 11,611,975 2.15151%30156 Department of State Police 4,330,517 0.82124% 4,497,283 0.83327%30157 Compensation Board 118,866 0.02254% 109,349 0.02026%30160 Virginia Criminal Sentencing Commission 80,213 0.01521% 77,395 0.01434%30161 Department of Taxation 5,961,457 1.13054% 6,025,344 1.11640%30162 Department of Accounts - Transfer Payments (CHRF) 13,200 0.00250% 14,813 0.00274%30164 Virginia Management Fellows Administration 0 0.00000% 20,567 0.00381%30165 Department of Housing and Community Development 758,321 0.14381% 782,728 0.14503%30166 Secretary of the Commonwealth 69,588 0.01320% 57,639 0.01068%30170 Council on Human Rights 0 0.00000% 0 0.00000%30171 State Corporation Commission 6,016,652 1.14100% 6,201,205 1.14898%30172 State Lottery Department 2,433,538 0.46150% 2,455,764 0.45501%30174 Virginia College Savings Plan 952,418 0.18062% 1,011,987 0.18750%30175 VA Office of Protections and Advocacy 0 0.00000% 0 0.00000%30180 Secretary of Administration 79,855 0.01514% 82,777 0.01534%30181 Department of Labor and Industry 1,017,167 0.19290% 1,014,885 0.18804%30182 Virginia Employment Commission 4,273,711 0.81047% 4,416,719 0.81835%30183 Secretary of Natural Resources 37,693 0.00715% 19,317 0.00358%30185 Secretary of Education 43,788 0.00830% 39,989 0.00741%30186 Secretary of Transportation 40,995 0.00777% 38,910 0.00721%30187 Secretary of Public Safety 57,064 0.01082% 60,219 0.01116%

State Cost Sharing Plan

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30188 Secretary of Health and Human Resources 16,617 0.00315% 9,942 0.00184%30190 Secretary of Finance 43,022 0.00816% 46,977 0.00870%30191 Virginia Workers' Compensation Commission 2,271,256 0.43072% 2,332,826 0.43223%30192 Secretary of Commerce and Trade 0 0.00000% 0 0.00000%30193 Secretary of Agriculture and Forestry 7,195 0.00136% 9,253 0.00171%30194 Department of General Services 4,358,136 0.82648% 4,406,261 0.81641%30199 Department of Conservation and Recreation 2,903,489 0.55062% 3,068,975 0.56863%30200 Office of Children's Services 120,572 0.02287% 132,909 0.02463%30201 Department of Education - Central Office Operations 2,665,114 0.50541% 2,834,809 0.52524%30202 The Library of Virginia 824,707 0.15640% 854,832 0.15839%30203 Woodrow Wilson Rehabilitation Center 1,632,207 0.30953% 1,677,595 0.31083%30204 The College of William and Mary 7,823,215 1.48360% 7,899,939 1.46373%30206 VCU - Medical College of Virginia Hospitals Authority 3,924,152 0.74418% 3,638,513 0.67416%30207 University of Virginia - Academic Division 38,397,662 7.28177% 39,830,880 7.37998%30208 Virginia Polytechnic Institute and State University 34,544,679 6.55109% 34,874,479 6.46167%30209 University of Virginia Medical Center 5,769,050 1.09405% 5,746,545 1.06474%30211 Virginia Military Institute 2,093,837 0.39708% 2,139,717 0.39645%30212 Virginia State University 4,339,669 0.82298% 4,473,281 0.82883%30213 Norfolk State University 4,471,651 0.84801% 4,573,092 0.84732%30214 Longwood University 3,263,336 0.61886% 3,441,169 0.63759%30215 University of Mary Washington 3,005,685 0.57000% 2,968,361 0.54999%30216 James Madison University 13,453,054 2.55125% 14,067,759 2.60653%30217 Radford University 5,957,441 1.12977% 6,040,150 1.11914%30218 Virginia School for Deaf and Blind 743,085 0.14092% 749,841 0.13893%30221 Old Dominion University 11,012,065 2.08834% 11,362,186 2.10523%30222 Department of Professional and Occupational Regulation 1,287,850 0.24423% 1,361,787 0.25232%30223 Department of Health Professions 1,724,752 0.32708% 1,777,520 0.32935%30226 Board of Accountancy 96,633 0.01833% 101,276 0.01876%30232 Minority Business Enterprise 0 0.00000% 0 0.00000%30233 Board of Bar Examiners 76,526 0.01451% 79,679 0.01476%30234 Cooperative Extension and Agricultural Research Service 440,912 0.08361% 442,284 0.08195%30236 Virginia Commonwealth University 26,912,021 5.10362% 28,381,089 5.25855%30238 Virginia Museum of Fine Arts 1,328,517 0.25194% 1,443,386 0.26744%30239 Frontier Culture Museum of Virginia 162,573 0.03083% 158,161 0.02930%30241 Richard Bland College 664,662 0.12605% 659,442 0.12218%30242 Christopher Newport University 3,607,072 0.68405% 3,720,650 0.68938%30245 State Council of Higher Education for Virginia 445,388 0.08446% 479,946 0.08893%30246 University of Virginia's College at Wise 1,140,350 0.21626% 1,145,913 0.21232%30247 George Mason University 16,624,153 3.15262% 17,235,809 3.19351%30261 Virginia Community College System - Central Office Operations 2,134,175 0.40473% 2,130,750 0.39479%30262 Department of Rehabilitative Services 6,447,138 1.22264% 6,409,513 1.18758%30263 Virginia Rehabilitation Center for the Blind and Vision Impaired 148,887 0.02824% 161,017 0.02983%30268 Virginia Institute of Marine Science 1,722,137 0.32659% 1,725,572 0.31972%30270 Virginia Community College System - Shared Services 0 0.00000% 318,262 0.05897%30275 New River Community College 908,578 0.17230% 893,292 0.16551%30276 Southside Virginia Community College 1,112,363 0.21095% 1,053,038 0.19511%30277 Paul D. Camp Community College 378,140 0.07171% 405,794 0.07519%30278 Rappahannock Community College 690,426 0.13093% 674,527 0.12498%30279 Danville Community College 923,977 0.17522% 868,559 0.16093%30280 Northern Virginia Community College 11,318,876 2.14652% 11,073,587 2.05175%30282 Piedmont Virginia Community College 1,041,542 0.19752% 1,136,717 0.21061%30283 J. Sargeant Reynolds Community College 2,882,242 0.54659% 2,787,004 0.51639%

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30284 Eastern Shore Community College 359,034 0.06809% 332,112 0.06153%30285 Patrick Henry Community College 1,139,500 0.21610% 1,133,843 0.21008%30286 Virginia Western Community College 1,475,119 0.27974% 1,516,511 0.28098%30287 Dabney S. Lancaster Community College 429,061 0.08137% 421,270 0.07805%30288 Wytheville Community College 680,016 0.12896% 701,776 0.13003%30290 John Tyler Community College 1,823,545 0.34582% 1,685,230 0.31225%30291 Blue Ridge Community College 1,027,497 0.19486% 995,608 0.18447%30292 Central Virginia Community College 857,492 0.16262% 875,065 0.16214%30293 Thomas Nelson Community College 2,500,369 0.47417% 2,381,051 0.44117%30294 Southwest Virginia Community College 748,888 0.14202% 666,503 0.12349%30295 Tidewater Community College 6,421,472 1.21777% 6,028,440 1.11697%30296 Virginia Highlands Community College 699,547 0.13266% 681,298 0.12623%30297 Germanna Community College 1,412,526 0.26787% 1,432,762 0.26547%30298 Lord Fairfax Community College 1,457,490 0.27640% 1,376,155 0.25498%30299 Mountain Empire Community College 749,561 0.14215% 766,181 0.14196%30301 Department of Agriculture and Consumer Services 3,095,304 0.58700% 3,136,104 0.58107%30310 Virginia Economic Development Partnership 1,030,148 0.19536% 1,160,760 0.21507%30320 Virginia Tourism Authority 598,680 0.11353% 641,366 0.11883%30325 Department of Business Assistance 0 0.00000% 0 0.00000%30330 Virginia - Israel Advisory Board 13,043 0.00247% 3,326 0.00062%30350 Department of Small Business and Supplier Diversity 277,155 0.05256% 278,015 0.05151%30400 Jamestown-Yorktown Commemoration 53,486 0.01014% 83,281 0.01543%30402 Marine Resources Commission 493,309 0.09355% 509,109 0.09433%30403 Department of Game and Inland Fisheries 2,078,426 0.39415% 2,160,725 0.40035%30405 Virginia Racing Commission 24,795 0.00470% 29,031 0.00538%30407 Virginia Port Authority 47,436 0.00900% 41,911 0.00777%30409 Department of Mines, Minerals and Energy 1,658,229 0.31447% 1,615,746 0.29937%30411 Department of Forestry 1,517,323 0.28775% 1,501,364 0.27818%30413 Commission on Virginia Alcohol Safety Action Program 76,806 0.01457% 79,989 0.01482%30417 Gunston Hall 14,214 0.00270% 18,887 0.00350%30423 Department of Historic Resources 312,623 0.05929% 322,464 0.05975%30425 Jamestown - Yorktown Foundation 838,785 0.15907% 887,586 0.16446%30440 Department of Environmental Quality 6,469,336 1.22685% 6,591,382 1.22128%30454 Office of Commonwealth Preparedness 6,880 0.00130% 7,889 0.00146%30505 Department of Rail and Public Transportation 578,159 0.10964% 610,738 0.11316%30506 Motor Vehicle Dealer Board 173,002 0.03281% 173,905 0.03222%30507 Towing and Recovery Operations Board 0 0.00000% 0 0.00000%30510 Virginia Department of Transportation 13,613,967 2.58176% 14,096,740 2.61189%30511 Virginia Department of Transportation 3,977,557 0.75431% 4,249,581 0.78738%30512 Virginia Department of Transportation 5,155,893 0.97777% 5,159,111 0.95590%30513 Virginia Department of Transportation 3,579,926 0.67890% 3,825,064 0.70872%30514 Virginia Department of Transportation 5,769,584 1.09415% 5,855,837 1.08499%30515 Virginia Department of Transportation 5,766,847 1.09363% 5,925,538 1.09791%30516 Virginia Department of Transportation 3,369,801 0.63905% 3,712,270 0.68782%30517 Virginia Department of Transportation 3,224,974 0.61159% 3,413,269 0.63242%30518 Virginia Department of Transportation 4,245,282 0.80508% 4,272,883 0.79170%30519 Virginia Department of Transportation 7,095,051 1.34551% 7,273,965 1.34775%30601 Department of Health 21,648,412 4.10542% 22,115,454 4.09763%30602 Department of Medical Assistance Services 3,757,755 0.71262% 3,955,020 0.73280%30606 Virginia Board for People With Disabilities 70,028 0.01328% 76,819 0.01423%30701 Department of Corrections - Central Administration 2,584,754 0.49017% 2,710,150 0.50215%30702 Department for the Blind and Vision Impaired 988,444 0.18745% 1,027,391 0.19036%

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30703 Central State Hospital 4,236,369 0.80339% 4,365,246 0.80881%30704 Eastern State Hospital 3,955,140 0.75006% 3,907,031 0.72391%30705 Southwestern Virginia Mental Health Institute 2,664,098 0.50522% 2,703,944 0.50100%30706 Western State Hospital 3,821,049 0.72463% 3,981,281 0.73767%30707 Central Virginia Training Center 3,302,514 0.62629% 2,500,017 0.46321%30708 Commonwealth Center for Children and Adolescents 670,231 0.12710% 730,860 0.13542%30709 Powhatan Correctional Center 0 0.00000% 0 0.00000%30711 Virginia Correctional Enterprises 1,167,282 0.22136% 1,271,842 0.23565%30716 Virginia Correctional Center for Women 686,803 0.13025% 637,253 0.11807%30718 Bland Correctional Center 427,553 0.08108% 446,885 0.08280%30720 Department of Behavioral Health & Developmental Services 3,538,716 0.67108% 3,973,665 0.73626%30721 Powhatan Reception and Classification 0 0.00000% 0 0.00000%30723 Southeastern Virginia Training Center 1,341,463 0.25440% 1,313,514 0.24337%30724 Catawba Hospital 1,474,122 0.27955% 1,525,219 0.28260%30725 Northern Virginia Training Center 48,148 0.00913% 1,147 0.00021%30726 Southside Virginia Training Center 0 0.00000% 0 0.00000%30728 Northern Virginia Mental Health Institute 2,016,121 0.38234% 2,242,046 0.41541%30729 Piedmont Geriatric Hospital 1,742,730 0.33049% 1,730,202 0.32058%30733 Sussex I State Prison 386,421 0.07328% 405,512 0.07513%30734 Sussex II State Prison 369,469 0.07007% 374,112 0.06932%30735 Wallen's Ridge State Prison 560,965 0.10638% 586,129 0.10860%30737 St. Brides Correctional Center 519,767 0.09857% 541,942 0.10041%30738 Southwestern Virginia Training Center 1,317,435 0.24984% 1,185,398 0.21963%30739 Southern Virginia Mental Health Institute 1,005,503 0.19068% 1,057,131 0.19587%30741 Red Onion State Prison 539,017 0.10222% 566,601 0.10498%30742 Department of Corrections - Employee Relations and Training 714,758 0.13555% 767,679 0.14224%30743 Fluvanna Women's Correctional Center 498,844 0.09460% 554,539 0.10275%30745 Nottoway Correctional Center 679,809 0.12892% 764,049 0.14157%30747 Marion Correctional Treatment Center 437,491 0.08297% 478,254 0.08861%30748 Hiram W. Davis Medical Center 978,279 0.18552% 976,310 0.18089%30749 Buckingham Correctional Center 527,995 0.10013% 549,898 0.10189%30751 Department for the Deaf and Hard-of-Hearing 70,363 0.01334% 71,401 0.01323%30752 Deep Meadow Correctional Center 776,972 0.14735% 744,447 0.13793%30753 Deerfield Correctional Center 745,263 0.14133% 726,922 0.13469%30754 Augusta Correctional Center 410,715 0.07789% 402,204 0.07452%30756 Department of Corrections - Division of Institutions 3,258,200 0.61789% 3,486,512 0.64599%30757 Western Region Correctional Field Units 142,605 0.02704% 137,331 0.02545%30760 Central Region Correctional Field Units 0 0.00000% 0 0.00000%30761 Baskerville Correctional Center 252,651 0.04791% 272,451 0.05048%30765 Department of Social Services 12,383,832 2.34848% 12,444,277 2.30572%30766 Virginia Parole Board 100,710 0.01910% 74,430 0.01379%30767 Division of Community Corrections 1,286,575 0.24399% 1,441,925 0.26717%30768 Keen Mountain Correctional Center 473,970 0.08988% 449,591 0.08330%30769 Greensville Correctional Center 1,258,072 0.23858% 1,217,484 0.22558%30770 Dillwyn Correctional Center 591,232 0.11212% 591,787 0.10965%30771 Indian Creek Correctional Center 398,093 0.07549% 387,359 0.07177%30772 Haynesville Correctional Center 666,784 0.12645% 664,934 0.12320%30773 Coffeewood Correctional Center 472,157 0.08954% 466,427 0.08642%30774 Lunenburg Correctional Center 442,375 0.08389% 445,371 0.08252%30775 Pocahontas State Correctional Center 439,861 0.08342% 477,011 0.08838%30776 Green Rock Correctional Center 532,575 0.10100% 552,332 0.10234%30777 Department of Juvenile Justice 8,109,772 1.53794% 8,232,753 1.52539%

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30778 Department of Forensic Science 2,703,140 0.51263% 2,845,306 0.52719%30785 River North Correctional Center 501,741 0.09515% 542,861 0.10058%30786 Culpeper Correctional Center for Women 0 0.00000% 0 0.00000%30794 Virginia Center for Behavioral Rehabilitation 1,932,443 0.36647% 2,031,472 0.37640%30841 Department of Aviation 302,593 0.05738% 311,000 0.05762%30848 Indigent Defense Commission 3,935,182 0.74627% 4,036,049 0.74781%30851 Tobacco Indemnification & Revitalization Commission 114,644 0.02174% 111,458 0.02065%30852 Virginia Tobacco Settlement Foundation 151,097 0.02865% 155,567 0.02882%30912 Department of Veterans Services 987,197 0.18721% 1,222,278 0.22647%30913 Veterans Services Foundation 0 0.00000% 11,555 0.00214%30922 Sitter-Barfoot Veterans Care Center 1,585,977 0.30077% 1,663,454 0.30821%30937 Southern Virginia Higher Education Center 254,435 0.04825% 264,012 0.04892%30938 New College Institute 82,838 0.01571% 91,149 0.01689%30942 Virginia Museum of Natural History 206,524 0.03917% 194,624 0.03606%30948 Southwest Virginia Higher Education Center 156,195 0.02962% 153,343 0.02841%30957 Commonwealth's Attorneys' Services Council 49,792 0.00944% 57,797 0.01071%30960 Department of Fire Programs 466,390 0.08845% 487,688 0.09036%30961 Division of Capitol Police 64,062 0.01215% 63,455 0.01176%30999 Department of Alcoholic Beverage Control 5,675,418 1.07629% 6,001,522 1.11198%35106 Arlington County Health Department 8,287 0.00157% 8,558 0.00159%35129 Fairfax County Health Department 442,381 0.08389% 383,069 0.07098%35885 Fort Monroe Federal Area Development Authority 165,541 0.03139% 200,983 0.03724%

Total for State Employers $ 527,312,659 100.00000% $ 539,713,137 100.00000%

Page 35

SCHEDULE B - SCHEDULE OF DEFERRED INFLOWS AND OUTFLOWS AND PENSION EXPENSESTATE EMPLOYERS

($ thousands)

Net Difference Net DifferenceBetween BetweenProjected Projected

Difference and Actual Total Differences and Actual Total Proportionate Deferred AmountsBetween Investment Deferred Between Investment Deferred Share of from TotalExpected Earnings on Changes in Outflows Expected Earnings on Changes in Inflows Plan Changes in Employer

Employer and Actual Pension Plan Change of Proportionate of and Actual Pension Plan Change of Proportionate of Pension Proportionate PensionCode Employer Experience Investments Assumptions Share Resources Experience Investments Assumptions Share Resources Expense Share Expense

30100 Senate 0 0 56 62 118 502 217 0 76 795 322 (59) 26330101 House of Delegates 0 0 94 272 366 849 367 0 57 1,273 546 251 79730103 Magistrate System 0 0 164 0 164 1,480 639 0 488 2,607 951 (312) 63930107 Division of Legislative Services 0 0 49 31 80 442 191 0 318 951 284 13 29730109 Division of Legislative Automated Systems 0 0 14 91 105 130 56 0 43 229 84 31 11530110 Joint Legislative Audit and Review Commission 0 0 21 73 94 193 83 0 45 321 124 0 12430111 Supreme Court 0 0 165 363 528 1,487 642 0 0 2,129 955 19 97430112 Judicial Inquiry and Review Commission 0 0 3 3 6 30 13 0 9 52 19 3 2230114 General District Courts 0 0 279 1,034 1,313 2,519 1,088 0 456 4,063 1,618 48 1,66630115 Juvenile and Domestic Relations District Courts 0 0 168 882 1,050 1,519 657 0 148 2,324 977 145 1,12230116 Combined District Courts 0 0 59 131 190 529 228 0 45 802 340 (98) 24230117 Virginia State Bar 0 0 56 0 56 503 217 0 442 1,162 323 (237) 8630119 Office of the Lieutenant Governor 0 0 1 34 35 6 2 0 0 8 4 (11) (7)30121 Office of the Governor 0 0 8 147 155 74 32 0 73 179 48 30 7830122 Department of Planning and Budget 0 0 34 4 38 309 134 0 107 550 199 (49) 15030123 Department of Military Affairs 0 0 114 180 294 1,028 445 0 314 1,787 661 232 89330125 Virginia Court of Appeals 0 0 33 36 69 298 128 0 41 467 191 (37) 15430127 Department of Emergency Management 0 0 73 2,041 2,114 659 285 0 275 1,219 424 386 81030128 Virginia Veterans Care Center 0 0 72 116 188 646 279 0 48 973 415 45 46030129 Department of Human Resource Management 0 0 67 556 623 606 261 0 0 867 389 367 75630132 State Board of Elections 0 0 23 1,008 1,031 204 88 0 16 308 131 387 51830133 Auditor of Public Accounts 0 0 73 126 199 659 285 0 0 944 424 134 55830136 Virginia Information Technologies Agency (VITA) 0 0 171 649 820 1,540 666 0 1,808 4,014 990 (1,999) (1,009)30140 Department of Criminal Justice Services 0 0 57 95 152 518 224 0 60 802 333 (25) 30830141 Office of the Attorney General and Department of Law 0 0 242 560 802 2,189 946 0 874 4,009 1,407 582 1,98930143 Office of the Attorney General - Division of Debt Collection 0 0 13 157 170 116 50 0 51 217 75 82 15730146 Science Museum of Virginia 0 0 31 106 137 278 120 0 0 398 179 99 27830147 Office of the State Inspector General 0 0 26 315 341 234 101 0 74 409 150 258 40830148 Virginia Commission for the Arts 0 0 1 4 5 12 5 0 41 58 8 (12) (4)30151 Department of Accounts 0 0 96 663 759 864 373 0 267 1,504 555 859 1,41430152 Department of the Treasury 0 0 61 94 155 552 238 0 76 866 354 82 43630154 Department of Motor Vehicles 0 0 780 489 1,269 7,041 3,042 0 1,647 11,730 4,524 52 4,57630156 Department of State Police 0 0 302 811 1,113 2,727 1,178 0 146 4,051 1,752 425 2,17730157 Compensation Board 0 0 7 9 16 65 29 0 171 265 43 (68) (25)30160 Virginia Criminal Sentencing Commission 0 0 5 11 16 47 20 0 56 123 30 1 3130161 Department of Taxation 0 0 405 588 993 3,655 1,578 0 640 5,873 2,347 248 2,59530162 Department of Accounts - Transfer Payments (CHRF) 0 0 1 14 15 8 4 0 0 12 6 6 1230164 Virginia Management Fellows Administration 0 0 1 173 174 13 5 0 0 18 8 63 7130165 Department of Housing and Community Development 0 0 53 55 108 476 205 0 83 764 305 (18) 28730166 Secretary of the Commonwealth 0 0 4 101 105 35 15 0 122 172 22 25 4730170 Council on Human Rights 0 0 0 0 0 0 0 0 0 0 0 0 030171 State Corporation Commission 0 0 416 1,727 2,143 3,761 1,624 0 0 5,385 2,416 856 3,27230172 State Lottery Department 0 0 165 62 227 1,489 643 0 394 2,526 957 295 1,25230174 Virginia College Savings Plan 0 0 68 473 541 614 265 0 0 879 394 435 82930175 VA Office of Protection and Advocacy 0 0 0 0 0 0 0 0 0 0 0 (109) (109)30180 Secretary of Administration 0 0 6 10 16 51 22 0 54 127 32 (27) 530181 Department of Labor and Industry 0 0 68 130 198 615 266 0 270 1,151 395 24 41930182 Virginia Employment Commission 0 0 297 357 654 2,678 1,157 0 1,275 5,110 1,721 (1,729) (8)

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Page 36


($ thousands)





30183 Secretary of Natural Resources 0 0 1 4 5 12 5 0 162 179 8 4 1230185 Secretary of Education 0 0 3 0 3 25 10 0 43 78 16 1 1730186 Secretary of Transportation 0 0 3 17 20 24 10 0 26 60 15 (13) 230187 Secretary of Public Safety 0 0 4 77 81 36 16 0 0 52 23 93 11630188 Secretary of Health and Human Resources 0 0 1 1 2 6 3 0 59 68 4 (20) (16)30190 Secretary of Finance 0 0 3 77 80 28 12 0 0 40 18 68 8630191 Virginia Workers' Compensation Commission 0 0 157 500 657 1,415 611 0 0 2,026 909 450 1,35930192 Secretary of Commerce and Trade 0 0 0 0 0 0 0 0 0 0 0 (34) (34)30193 Secretary of Agriculture and Forestry 0 0 1 55 56 6 2 0 17 25 4 17 2130194 Department of General Services 0 0 296 0 296 2,672 1,154 0 863 4,689 1,717 (794) 92330199 Department of Conservation and Recreation 0 0 206 1,599 1,805 1,861 804 0 0 2,665 1,196 1,369 2,56530200 Office of Children's Services 0 0 9 201 210 80 35 0 47 162 52 336 38830201 Department of Education - Central Office Operations 0 0 190 1,809 1,999 1,718 743 0 0 2,461 1,104 1,042 2,14630202 The Library of Virginia 0 0 57 90 147 518 224 0 103 845 333 (164) 16930203 Woodrow Wilson Rehabilitation Center 0 0 113 229 342 1,018 439 0 52 1,509 654 96 75030204 The College of William and Mary 0 0 530 760 1,290 4,791 2,069 0 1,142 8,002 3,078 1,625 4,70330206 VCU - Medical College of Virginia Hospitals Authority 0 0 244 0 244 2,206 953 0 5,590 8,749 1,417 (4,351) (2,934)30207 University of Virginia - Academic Division 0 0 2,676 15,265 17,941 24,153 10,442 0 0 34,595 15,514 9,286 24,80030208 Virginia Polytechnic Institute and State University 0 0 2,342 734 3,076 21,147 9,136 0 4,779 35,062 13,586 1,476 15,06230209 University of Virginia Medical Center 0 0 386 0 386 3,485 1,505 0 1,693 6,683 2,239 (1,079) 1,16030211 Virginia Military Institute 0 0 144 0 144 1,297 561 0 345 2,203 834 (388) 44630212 Virginia State University 0 0 300 265 565 2,712 1,172 0 847 4,731 1,743 (1,262) 48130213 Norfolk State University 0 0 307 0 307 2,773 1,198 0 1,329 5,300 1,782 (2,185) (403)30214 Longwood University 0 0 231 895 1,126 2,087 901 0 0 2,988 1,341 423 1,76430215 University of Mary Washington 0 0 199 0 199 1,799 778 0 1,789 4,366 1,156 (1,236) (80)30216 James Madison University 0 0 945 5,743 6,688 8,531 3,685 0 0 12,216 5,480 5,573 11,05330217 Radford University 0 0 406 1,399 1,805 3,663 1,582 0 481 5,726 2,353 1,674 4,02730218 Virginia School for Deaf and Blind 0 0 50 0 50 454 196 0 264 914 292 (260) 3230221 Old Dominion University 0 0 763 2,028 2,791 6,890 2,976 0 0 9,866 4,426 2,180 6,60630222 Department of Professional and Occupational Regulation 0 0 91 366 457 825 357 0 291 1,473 531 (98) 43330223 Department of Health Professions 0 0 119 119 238 1,077 466 0 4 1,547 692 (80) 61230226 Board of Accountancy 0 0 7 54 61 61 27 0 0 88 39 57 9630232 Minority Business Enterprise 0 0 0 0 0 0 0 0 0 0 0 0 030233 Board of Bar Examiners 0 0 5 12 17 47 21 0 3 71 31 11 4230234 Cooperative Extension and Agricultural Research Service 0 0 30 19 49 268 116 0 75 459 172 42 21430236 Virginia Commonwealth University 0 0 1,906 7,197 9,103 17,210 7,435 0 368 25,013 11,056 4,016 15,07230238 Virginia Museum of Fine Arts 0 0 97 1,052 1,149 876 378 0 0 1,254 562 641 1,20330239 Frontier Culture Museum of Virginia 0 0 11 34 45 97 41 0 70 208 62 32 9430241 Richard Bland College 0 0 44 397 441 399 173 0 196 768 257 189 44630242 Christopher Newport University 0 0 250 619 869 2,256 975 0 0 3,231 1,449 913 2,36230245 State Council of Higher Education for Virginia 0 0 32 396 428 290 126 0 0 416 187 365 55230246 University of Virginia's College at Wise 0 0 77 0 77 695 300 0 182 1,177 446 (123) 32330247 George Mason University 0 0 1,157 1,853 3,010 10,451 4,515 0 3,317 18,283 6,714 (1,567) 5,14730261 Virginia Community College System - Central Office Operations 0 0 143 1,278 1,421 1,292 558 0 450 2,300 830 319 1,14930262 Department of Rehabilitative Services 0 0 430 0 430 3,886 1,679 0 1,975 7,540 2,497 (300) 2,19730263 Virginia Rehabilitation Center for the Blind and Vision Impaired 0 0 11 177 188 98 42 0 20 160 63 24 8730268 Virginia Institute of Marine Science 0 0 116 0 116 1,046 452 0 360 1,858 672 (61) 61130270 Virginia Community College System - Shared Services 0 0 21 2,671 2,692 193 83 0 0 276 124 975 1,099

Page 37


($ thousands)





30275 New River Community College 0 0 60 0 60 542 234 0 428 1,204 348 (232) 11630276 Southside Virginia Community College 0 0 71 0 71 638 276 0 1,731 2,645 410 (1,273) (863)30277 Paul D. Camp Community College 0 0 27 158 185 246 106 0 133 485 158 (291) (133)30278 Rappahannock Community College 0 0 45 1 46 408 177 0 346 931 263 (188) 7530279 Danville Community College 0 0 58 0 58 526 228 0 1,062 1,816 338 (492) (154)30280 Northern Virginia Community College 0 0 744 0 744 6,715 2,901 0 9,832 19,448 4,314 (4,006) 30830282 Piedmont Virginia Community College 0 0 76 703 779 688 298 0 66 1,052 443 394 83730283 J. Sargeant Reynolds Community College 0 0 187 0 187 1,690 730 0 2,388 4,808 1,086 (1,108) (22)30284 Eastern Shore Community College 0 0 22 152 174 202 87 0 297 586 129 (35) 9430285 Patrick Henry Community College 0 0 76 521 597 687 297 0 273 1,257 442 (222) 22030286 Virginia Western Community College 0 0 102 56 158 920 397 0 743 2,060 591 (505) 8630287 Dabney S. Lancaster Community College 0 0 28 0 28 256 110 0 215 581 164 (143) 2130288 Wytheville Community College 0 0 47 80 127 425 184 0 234 843 273 (300) (27)30290 John Tyler Community College 0 0 113 0 113 1,023 441 0 2,074 3,538 657 (706) (49)30291 Blue Ridge Community College 0 0 67 73 140 604 261 0 797 1,662 388 (295) 9330292 Central Virginia Community College 0 0 59 0 59 531 229 0 369 1,129 341 (348) (7)30293 Thomas Nelson Community College 0 0 160 353 513 1,444 624 0 1,595 3,663 928 181 1,10930294 Southwest Virginia Community College 0 0 45 246 291 404 175 0 961 1,540 260 (318) (58)30295 Tidewater Community College 0 0 405 310 715 3,656 1,579 0 5,553 10,788 2,348 (1,745) 60330296 Virginia Highlands Community College 0 0 46 171 217 414 178 0 356 948 265 (177) 8830297 Germanna Community College 0 0 96 106 202 869 375 0 259 1,503 558 117 67530298 Lord Fairfax Community College 0 0 92 210 302 835 360 0 1,066 2,261 536 (24) 51230299 Mountain Empire Community College 0 0 51 0 51 464 201 0 125 790 298 (128) 17030301 Department of Agriculture and Consumer Services 0 0 211 141 352 1,902 822 0 405 3,129 1,222 (106) 1,11630310 Virginia Economic Development Partnership 0 0 78 925 1,003 704 304 0 85 1,093 452 356 80830320 Virginia Tourism Authority 0 0 43 331 374 388 168 0 34 590 250 147 39730325 Department of Business Assistance 0 0 0 0 0 0 0 0 0 0 0 0 030330 Virginia - Israel Advisory Board 0 0 0 1 1 2 1 0 84 87 1 (29) (28)30350 Department of Small Business and Supplier Diversity 0 0 19 172 191 168 73 0 71 312 108 (100) 830400 Jamestown-Yorktown Commemoration 0 0 6 541 547 50 22 0 0 72 32 257 28930402 Marine Resources Commission 0 0 34 164 198 308 133 0 0 441 198 49 24730403 Department of Game and Inland Fisheries 0 0 145 1,156 1,301 1,310 566 0 152 2,028 842 540 1,38230405 Virginia Racing Commission 0 0 2 31 33 17 8 0 25 50 11 (20) (9)30407 Virginia Port Authority 0 0 3 0 3 25 11 0 100 136 16 (63) (47)30409 Department of Mines, Minerals and Energy 0 0 109 0 109 980 423 0 876 2,279 629 (589) 4030411 Department of Forestry 0 0 101 198 299 911 393 0 469 1,773 585 (160) 42530413 Commission on Virginia Alcohol Safety Action Program 0 0 5 53 58 48 21 0 0 69 31 45 7630417 Gunston Hall 0 0 1 42 43 11 5 0 29 45 7 (1) 630423 Department of Historic Resources 0 0 22 46 68 197 84 0 43 324 126 81 20730425 Jamestown - Yorktown Foundation 0 0 60 305 365 539 233 0 21 793 346 74 42030440 Department of Environmental Quality 0 0 443 2 445 3,997 1,727 0 739 6,463 2,568 (100) 2,46830454 Office of Commonwealth Preparedness 0 0 1 7 8 5 2 0 0 7 3 (93) (90)30505 Department of Rail and Public Transportation 0 0 41 468 509 370 160 0 0 530 238 320 55830506 Motor Vehicle Dealer Board 0 0 12 91 103 106 46 0 26 178 68 99 16730507 Towing and Recovery Operations Board 0 0 0 0 0 0 0 0 0 0 0 0 030510 Virginia Department of Transportation 0 0 947 3,582 4,529 8,548 3,693 0 0 12,241 5,492 1,665 7,15730511 Virginia Department of Transportation 0 0 285 2,974 3,259 2,577 1,113 0 0 3,690 1,655 1,490 3,14530512 Virginia Department of Transportation 0 0 346 358 704 3,128 1,351 0 991 5,470 2,010 233 2,243

Page 38


($ thousands)





30513 Virginia Department of Transportation 0 0 257 2,860 3,117 2,320 1,002 0 0 3,322 1,490 1,467 2,95730514 Virginia Department of Transportation 0 0 393 1,066 1,459 3,550 1,534 0 447 5,531 2,281 321 2,60230515 Virginia Department of Transportation 0 0 398 2,120 2,518 3,593 1,552 0 0 5,145 2,308 1,556 3,86430516 Virginia Department of Transportation 0 0 249 3,926 4,175 2,251 972 0 46 3,269 1,446 1,841 3,28730517 Virginia Department of Transportation 0 0 229 2,711 2,940 2,070 894 0 0 2,964 1,330 1,458 2,78830518 Virginia Department of Transportation 0 0 287 840 1,127 2,591 1,119 0 607 4,317 1,665 521 2,18630519 Virginia Department of Transportation 0 0 488 1,157 1,645 4,411 1,905 0 0 6,316 2,834 1,108 3,94230601 Department of Health 0 0 1,485 0 1,485 13,411 5,793 0 2,880 22,084 8,615 (2,624) 5,99130602 Department of Medical Assistance Services 0 0 266 1,877 2,143 2,399 1,036 0 0 3,435 1,541 1,820 3,36130606 Virginia Board for People With Disabilities 0 0 5 53 58 47 20 0 15 82 30 (13) 1730701 Department of Corrections - Central Administration 0 0 182 927 1,109 1,644 710 0 0 2,354 1,056 417 1,47330702 Department for the Blind and Vision Impaired 0 0 69 533 602 623 269 0 0 892 400 444 84430703 Central State Hospital 0 0 293 245 538 2,647 1,144 0 1,645 5,436 1,701 625 2,32630704 Eastern State Hospital 0 0 262 0 262 2,369 1,023 0 3,879 7,271 1,522 (2,035) (513)30705 Southwestern Virginia Mental Health Institute 0 0 182 371 553 1,640 708 0 191 2,539 1,053 291 1,34430706 Western State Hospital 0 0 267 1,293 1,560 2,413 1,043 0 140 3,596 1,551 73 1,62430707 Central Virginia Training Center 0 0 168 0 168 1,516 655 0 13,965 16,136 974 (8,817) (7,843)30708 Commonwealth Center for Children and Adolescents 0 0 49 400 449 443 191 0 385 1,019 285 32 31730709 Powhatan Correctional Center 0 0 0 0 0 0 0 0 796 796 0 (1,755) (1,755)30711 Virginia Correctional Enterprises 0 0 85 1,099 1,184 771 333 0 0 1,104 495 484 97930716 Virginia Correctional Center for Women 0 0 43 13 56 387 167 0 619 1,173 248 170 41830718 Bland Correctional Center 0 0 30 96 126 271 117 0 209 597 174 (51) 12330720 Department of Behavioral Health & Developmental Services 0 0 267 5,687 5,954 2,410 1,041 0 0 3,451 1,548 3,968 5,51630721 Powhatan Reception and Classification Center 0 0 0 0 0 0 0 0 355 355 0 (550) (550)30723 Southeastern Virginia Training Center 0 0 88 23 111 797 344 0 1,040 2,181 512 (590) (78)30724 Catawba Hospital 0 0 102 194 296 924 400 0 92 1,416 594 173 76730725 Northern Virginia Training Center 0 0 0 0 0 1 0 0 8,626 8,627 0 (7,719) (7,719)30726 Southside Virginia Training Center 0 0 0 0 0 0 0 0 28 28 0 (7,179) (7,179)30728 Northern Virginia Mental Health Institute 0 0 151 1,639 1,790 1,361 587 0 461 2,409 873 543 1,41630729 Piedmont Geriatric Hospital 0 0 116 0 116 1,049 453 0 897 2,399 674 (383) 29130733 Sussex I State Prison 0 0 27 98 125 246 106 0 28 380 158 (14) 14430734 Sussex II State Prison 0 0 25 16 41 227 98 0 261 586 146 (160) (14)30735 Wallen's Ridge State Prison 0 0 39 100 139 354 154 0 58 566 228 33 26130737 St. Brides Correctional Center 0 0 36 163 199 329 142 0 14 485 211 (22) 18930738 Southwestern Virginia Training Center 0 0 80 0 80 718 311 0 2,823 3,852 462 (1,986) (1,524)30739 Southern Virginia Mental Health Institute 0 0 71 296 367 641 277 0 26 944 412 312 72430741 Red Onion State Prison 0 0 38 125 163 344 148 0 115 607 221 (60) 16130742 Department of Corrections - Employee Relations and Training 0 0 52 383 435 466 201 0 177 844 299 88 38730743 Fluvanna Women's Correctional Center 0 0 37 369 406 336 145 0 363 844 216 (98) 11830745 Nottoway Correctional Center 0 0 51 772 823 463 200 0 0 663 298 325 62330747 Marion Correctional Treatment Center 0 0 32 256 288 291 125 0 137 553 186 (55) 13130748 Hiram W. Davis Medical Center 0 0 66 0 66 592 256 0 291 1,139 380 (153) 22730749 Buckingham Correctional Center 0 0 37 112 149 334 144 0 20 498 214 (51) 16330751 Department for the Deaf and Hard-of-Hearing 0 0 5 8 13 43 19 0 35 97 28 (11) 1730752 Deep Meadow Correctional Center 0 0 50 539 589 451 195 0 530 1,176 290 547 83730753 Deerfield Correctional Center 0 0 49 321 370 442 190 0 346 978 283 (55) 22830754 Augusta Correctional Center 0 0 27 12 39 244 105 0 217 566 157 (67) 9030756 Department of Corrections - Division of Institutions 0 0 234 1,507 1,741 2,115 913 0 0 3,028 1,358 592 1,950

Page 39


($ thousands)





30757 Western Region Correctional Field Units 0 0 9 0 9 83 36 0 152 271 54 (140) (86)30760 Central Reg Corr Field Units 0 0 0 0 0 0 0 0 0 0 0 (440) (440)30761 Baskerville Correctional Center 0 0 18 139 157 165 71 0 14 250 106 37 14330765 Department of Social Services 0 0 836 879 1,715 7,546 3,260 0 2,155 12,961 4,848 1,063 5,91130766 Virginia Parole Board 0 0 5 0 5 46 19 0 283 348 29 (136) (107)30767 Division of Community Corrections 0 0 97 1,051 1,148 875 378 0 210 1,463 562 51 61330768 Keen Mountain Correctional Center 0 0 30 160 190 272 118 0 297 687 175 19 19430769 Greensville Correctional Center 0 0 82 91 173 738 319 0 601 1,658 474 (180) 29430770 Dillwyn Correctional Center 0 0 40 6 46 359 155 0 113 627 231 (34) 19730771 Indian Creek Correctional Center 0 0 26 30 56 236 101 0 169 506 151 (52) 9930772 Haynesville Correctional Center 0 0 45 14 59 403 174 0 159 736 259 (55) 20430773 Coffeewood Correctional Center 0 0 31 39 70 283 122 0 284 689 182 (88) 9430774 Lunenburg Correctional Center 0 0 30 52 82 269 117 0 105 491 174 (96) 7830775 Pocahontas State Correctional Center 0 0 32 224 256 289 125 0 279 693 186 (74) 11230776 Green Rock Correctional Center 0 0 37 257 294 335 145 0 0 480 215 88 30330777 Department of Juvenile Justice 0 0 553 0 553 4,992 2,157 0 882 8,031 3,207 (2,469) 73830778 Department of Forensic Science 0 0 191 1,024 1,215 1,725 745 0 0 2,470 1,108 484 1,59230785 River North Correctional Center 0 0 36 276 312 329 142 0 0 471 211 276 48730786 Culpeper Correctional Center for Women 0 0 0 0 0 0 0 0 264 264 0 (85) (85)30794 Virginia Center for Behavioral Rehabilitation 0 0 136 908 1,044 1,232 532 0 923 2,687 791 407 1,19830841 Department of Aviation 0 0 21 47 68 189 81 0 0 270 121 (5) 11630848 Indigent Defense Commission 0 0 271 70 341 2,448 1,057 0 449 3,954 1,572 (335) 1,23730851 Tobacco Indemnification & Revitalization Commission 0 0 7 67 74 68 29 0 61 158 43 5 4830852 Virginia Tobacco Settlement Foundation 0 0 10 37 47 93 41 0 0 134 61 28 8930912 Department of Veterans Services 0 0 82 2,853 2,935 741 320 0 0 1,061 476 1,654 2,13030913 Veterans Services Foundation 0 0 1 97 98 7 3 0 0 10 4 35 3930922 Sitter-Barfoot Veterans Care Center 0 0 112 1,671 1,783 1,009 436 0 0 1,445 648 1,320 1,96830937 Southern Virginia Higher Education Center 0 0 18 106 124 160 69 0 0 229 103 147 25030938 New College Institute 0 0 6 53 59 55 24 0 74 153 36 (39) (3)30942 Virginia Museum of Natural History 0 0 13 5 18 118 51 0 176 345 76 (98) (22)30948 Southwest Virginia Higher Education Center 0 0 10 49 59 93 40 0 85 218 60 (56) 430957 Commonwealth's Attorneys' Services Council 0 0 4 60 64 35 15 0 43 93 23 15 3830960 Department of Fire Programs 0 0 33 86 119 296 128 0 144 568 190 (135) 5530961 Division of Capitol Police 0 0 4 0 4 38 17 0 36 91 25 (40) (15)30999 Department of Alcoholic Beverage Control 0 0 403 2,618 3,021 3,639 1,572 0 0 5,211 2,338 1,510 3,84835106 Arlington County Health Department 0 0 1 1 2 6 2 0 0 8 3 3 635129 Fairfax County Health Department 0 0 26 0 26 233 100 0 1,111 1,444 149 (631) (482)35885 Fort Monroe Federal Area Development Authority 0 0 13 265 278 121 53 0 67 241 78 59 137

Total for State Employers 0 0 36,243 125,005 161,248 327,273 141,381 0 125,005 593,659 210,254 0 210,254

Page 40

SCHEDULE C - AMORTIZATION OF DEFERRED INFLOWS AND OUTFLOWSSTATE EMPLOYERS

($ thousands)

Employer Code Employer Year 1 Year 2 Year 3 Year 4 Year 5

30100 Senate (115) (145) (394) (23) 030101 House of Delegates (19) (192) (657) (39) 030103 Magistrate System (592) (581) (1,202) (68) 030107 Division of Legislative Services (183) (251) (417) (20) 030109 Division of Legislative Automated Systems (22) (23) (73) (6) 030110 Joint Legislative Audit and Review Commission (39) (53) (126) (9) 030111 Supreme Court (135) (324) (1,074) (68) 030112 Judicial Inquiry and Review Commission (11) (11) (22) (2) 030114 General District Courts (373) (618) (1,643) (116) 030115 Juvenile and Domestic Relations District Courts (88) (206) (910) (70) 030116 Combined District Courts (105) (118) (364) (25) 030117 Virginia State Bar (282) (310) (491) (23) 030119 Office of the Lieutenant Governor 11 10 6 0 030121 Office of the Governor 39 (26) (34) (3) 030122 Department of Planning and Budget (120) (141) (237) (14) 030123 Department of Military Affairs (171) (435) (841) (46) 030125 Virginia Court of Appeals (56) (106) (222) (14) 030127 Department of Emergency Management 532 620 (226) (31) 030128 Virginia Veterans Care Center (108) (185) (462) (30) 030129 Department of Human Resource Management 144 5 (365) (28) 030132 State Board of Elections 403 343 (14) (9) 030133 Auditor of Public Accounts (68) (162) (484) (31) 030136 Virginia Information Technologies Agency (VITA) (1,556) (310) (1,257) (71) 030140 Department of Criminal Justice Services (99) (128) (399) (24) 030141 Office of the Attorney General and Department of Law (340) (1,027) (1,738) (102) 030143 Office of the Attorney General - Division of Debt Collection 14 (6) (51) (4) 030146 Science Museum of Virginia 0 (48) (201) (12) 030147 Office of the State Inspector General 61 (9) (108) (12) 030148 Virginia Commission for the Arts (19) (21) (13) 0 030151 Department of Accounts 241 (221) (725) (40) 030152 Department of the Treasury (91) (188) (406) (26) 030154 Department of Motor Vehicles (1,756) (2,800) (5,580) (325) 030156 Department of State Police (202) (697) (1,913) (126) 030157 Compensation Board (82) (87) (77) (3) 030160 Virginia Criminal Sentencing Commission (22) (37) (45) (3) 030161 Department of Taxation (627) (1,151) (2,932) (170) 030162 Department of Accounts - Transfer Payments (CHRF) 4 2 (4) 1 030164 Virginia Management Fellows Administration 60 59 38 (1) 030165 Department of Housing and Community Development (152) (138) (344) (22) 030166 Secretary of the Commonwealth (1) (8) (56) (2) 030170 Council on Human Rights 0 0 0 0 030171 State Corporation Commission 108 (432) (2,744) (174) 030172 State Lottery Department (420) (605) (1,205) (69) 030174 Virginia College Savings Plan 103 (32) (381) (28) 030175 VA Office of Protection and Advocacy 0 0 0 0 030180 Secretary of Administration (52) (22) (34) (3) 030181 Department of Labor and Industry (189) (211) (525) (28) 030182 Virginia Employment Commission (1,360) (1,046) (1,926) (124) 030183 Secretary of Natural Resources (60) (61) (53) 0 030185 Secretary of Education (22) (23) (28) (2) 030186 Secretary of Transportation 0 (13) (26) (1) 030187 Secretary of Public Safety 46 9 (25) (1) 030188 Secretary of Health and Human Resources (21) (23) (22) 0 0

Deferred Amounts to be Recognized in Fiscal Years Following the Reporting Date

Page 41


($ thousands)



30190 Secretary of Finance 41 15 (16) 0 030191 Virginia Workers' Compensation Commission 76 (330) (1,050) (65) 030192 Secretary of Commerce and Trade 0 0 0 0 030193 Secretary of Agriculture and Forestry 11 21 (1) 0 030194 Department of General Services (1,072) (1,057) (2,141) (123) 030199 Department of Conservation and Recreation 511 (99) (1,186) (86) 030200 Office of Children's Services 33 57 (39) (3) 030201 Department of Education - Central Office Operations 653 20 (1,057) (78) 030202 The Library of Virginia (157) (149) (368) (24) 030203 Woodrow Wilson Rehabilitation Center (153) (215) (752) (47) 030204 The College of William and Mary (732) (1,897) (3,861) (222) 030206 VCU - Medical College of Virginia Hospitals Authority (3,439) (2,439) (2,525) (102) 030207 University of Virginia - Academic Division 3,077 (1,585) (17,026) (1,120) 030208 Virginia Polytechnic Institute and State University (5,687) (8,253) (17,070) (976) 030209 University of Virginia Medical Center (1,544) (1,600) (2,993) (160) 030211 Virginia Military Institute (525) (485) (989) (60) 030212 Virginia State University (1,278) (785) (1,978) (125) 030213 Norfolk State University (1,698) (1,061) (2,105) (129) 030214 Longwood University (109) (310) (1,347) (96) 030215 University of Mary Washington (1,329) (1,151) (1,604) (83) 030216 James Madison University 1,482 (848) (5,769) (393) 030217 Radford University 28 (882) (2,898) (169) 030218 Virginia School for Deaf and Blind (230) (246) (368) (20) 030221 Old Dominion University (166) (1,593) (4,998) (318) 030222 Department of Professional and Occupational Regulation (241) (211) (526) (38) 030223 Department of Health Professions (188) (286) (785) (50) 030226 Board of Accountancy 17 (1) (40) (3) 030232 Minority Business Enterprise 0 0 0 0 030233 Board of Bar Examiners (8) (12) (32) (2) 030234 Cooperative Extension and Agricultural Research Service (72) (104) (222) (12) 030236 Virginia Commonwealth University (1,155) (2,853) (11,108) (794) 030238 Virginia Museum of Fine Arts 342 65 (471) (41) 030239 Frontier Culture Museum of Virginia (15) (51) (92) (5) 030241 Richard Bland College 51 (11) (349) (18) 030242 Christopher Newport University (123) (497) (1,639) (103) 030245 State Council of Higher Education for Virginia 143 48 (166) (13) 030246 University of Virginia's College at Wise (216) (278) (574) (32) 030247 George Mason University (3,551) (3,845) (7,395) (482) 030261 Virginia Community College System - Central Office Operations 336 (57) (1,098) (60) 030262 Department of Rehabilitative Services (1,800) (1,766) (3,364) (180) 030263 Virginia Rehabilitation Center for the Blind and Vision Impaired 45 41 (54) (4) 030268 Virginia Institute of Marine Science (380) (438) (876) (48) 030270 Virginia Community College System - Shared Services 934 916 575 (9) 030275 New River Community College (318) (307) (493) (26) 030276 Southside Virginia Community College (1,077) (792) (676) (29) 030277 Paul D. Camp Community College (122) (25) (142) (11) 030278 Rappahannock Community College (228) (256) (383) (18) 030279 Danville Community College (597) (563) (574) (24) 030280 Northern Virginia Community College (6,133) (6,028) (6,233) (310) 030282 Piedmont Virginia Community College 141 (23) (360) (31) 030283 J. Sargeant Reynolds Community College (1,456) (1,439) (1,648) (78) 030284 Eastern Shore Community College (39) (129) (233) (11) 030285 Patrick Henry Community College 68 (102) (594) (32) 0

Page 42


($ thousands)



30286 Virginia Western Community College (686) (493) (681) (42) 030287 Dabney S. Lancaster Community College (156) (153) (232) (12) 030288 Wytheville Community College (290) (97) (310) (19) 030290 John Tyler Community College (1,092) (1,102) (1,183) (48) 030291 Blue Ridge Community College (412) (499) (582) (29) 030292 Central Virginia Community College (344) (296) (406) (24) 030293 Thomas Nelson Community College (559) (1,031) (1,494) (66) 030294 Southwest Virginia Community College (376) (321) (533) (19) 030295 Tidewater Community College (2,694) (3,216) (3,995) (168) 030296 Virginia Highlands Community College (164) (157) (391) (19) 030297 Germanna Community College (204) (372) (684) (41) 030298 Lord Fairfax Community College (377) (650) (893) (39) 030299 Mountain Empire Community College (186) (178) (354) (21) 030301 Department of Agriculture and Consumer Services (562) (617) (1,510) (88) 030310 Virginia Economic Development Partnership 108 125 (291) (32) 030320 Virginia Tourism Authority 23 8 (230) (17) 030325 Department of Business Assistance 0 0 0 0 030330 Virginia - Israel Advisory Board (29) (31) (26) 0 030350 Department of Small Business and Supplier Diversity 21 7 (141) (8) 030400 Jamestown-Yorktown Commemoration 246 203 28 (2) 030402 Marine Resources Commission 19 (24) (224) (14) 030403 Department of Game and Inland Fisheries 160 86 (913) (60) 030405 Virginia Racing Commission (15) 3 (4) (1) 030407 Virginia Port Authority (50) (47) (35) (1) 030409 Department of Mines, Minerals and Energy (622) (577) (926) (45) 030411 Department of Forestry (276) (350) (806) (42) 030413 Commission on Virginia Alcohol Safety Action Program 22 2 (33) (2) 030417 Gunston Hall (1) (2) 2 (1) 030423 Department of Historic Resources (34) (70) (143) (9) 030425 Jamestown - Yorktown Foundation (13) (48) (341) (26) 030440 Department of Environmental Quality (1,220) (1,525) (3,089) (184) 030454 Office of Commonwealth Preparedness 2 2 (3) 0 030505 Department of Rail and Public Transportation 156 76 (236) (17) 030506 Motor Vehicle Dealer Board 39 (23) (86) (5) 030507 Towing and Recovery Operations Board 0 0 0 0 030510 Virginia Department of Transportation (52) (1,177) (6,089) (394) 030511 Virginia Department of Transportation 870 363 (1,544) (120) 030512 Virginia Department of Transportation (717) (1,273) (2,633) (143) 030513 Virginia Department of Transportation 945 345 (1,387) (108) 030514 Virginia Department of Transportation (345) (768) (2,796) (163) 030515 Virginia Department of Transportation 467 (265) (2,664) (165) 030516 Virginia Department of Transportation 1,242 871 (1,104) (103) 030517 Virginia Department of Transportation 919 460 (1,308) (95) 030518 Virginia Department of Transportation (219) (729) (2,123) (119) 030519 Virginia Department of Transportation (196) (967) (3,305) (203) 030601 Department of Health (4,626) (5,128) (10,226) (619) 030602 Department of Medical Assistance Services 541 (156) (1,566) (111) 030606 Virginia Board for People With Disabilities 9 (5) (25) (3) 030701 Department of Corrections - Central Administration 106 (179) (1,096) (76) 030702 Department for the Blind and Vision Impaired 190 (17) (435) (28) 030703 Central State Hospital (1,694) (1,146) (1,935) (123) 030704 Eastern State Hospital (2,612) (2,179) (2,109) (109) 030705 Southwestern Virginia Mental Health Institute (172) (449) (1,290) (75) 0

Page 43


($ thousands)



30706 Western State Hospital (48) (213) (1,665) (110) 030707 Central Virginia Training Center (7,589) (5,170) (3,139) (70) 030708 Commonwealth Center for Children and Adolescents (152) (166) (232) (20) 030709 Powhatan Correctional Center (796) 0 0 0 030711 Virginia Correctional Enterprises 357 166 (407) (36) 030716 Virginia Correctional Center for Women (308) (349) (442) (18) 030718 Bland Correctional Center (129) (147) (183) (12) 030720 Department of Behavioral Health & Developmental Services 2,290 1,349 (1,025) (111) 030721 Powhatan Reception and Classification Center (355) 0 0 0 030723 Southeastern Virginia Training Center (634) (661) (738) (37) 030724 Catawba Hospital (144) (272) (661) (43) 030725 Northern Virginia Training Center (5,842) (2,676) (109) 0 030726 Southside Virginia Training Center (25) (3) 0 0 030728 Northern Virginia Mental Health Institute 139 (70) (624) (64) 030729 Piedmont Geriatric Hospital (641) (679) (915) (48) 030733 Sussex I State Prison (43) (39) (162) (11) 030734 Sussex II State Prison (173) (180) (181) (11) 030735 Wallen's Ridge State Prison (79) (89) (243) (16) 030737 St. Brides Correctional Center (10) (34) (225) (17) 030738 Southwestern Virginia Training Center (1,664) (1,161) (914) (33) 030739 Southern Virginia Mental Health Institute (5) (121) (421) (30) 030741 Red Onion State Prison (106) (96) (227) (15) 030742 Department of Corrections - Employee Relations and Training (8) (109) (271) (21) 030743 Fluvanna Women's Correctional Center (154) (114) (155) (15) 030745 Nottoway Correctional Center 227 150 (195) (22) 030747 Marion Correctional Treatment Center (50) (52) (149) (14) 030748 Hiram W. Davis Medical Center (249) (294) (503) (27) 030749 Buckingham Correctional Center (45) (58) (230) (16) 030751 Department for the Deaf and Hard-of-Hearing (20) (29) (33) (2) 030752 Deep Meadow Correctional Center 228 (340) (455) (20) 030753 Deerfield Correctional Center (69) (104) (414) (21) 030754 Augusta Correctional Center (132) (159) (224) (12) 030756 Department of Corrections - Division of Institutions 216 (150) (1,254) (99) 030757 Western Region Correctional Field Units (102) (73) (83) (4) 030760 Central Reg Corr Field Units 0 0 0 0 030761 Baskerville Correctional Center 23 (13) (95) (8) 030765 Department of Social Services (1,567) (3,106) (6,225) (348) 030766 Virginia Parole Board (131) (112) (98) (2) 030767 Division of Community Corrections 42 60 (376) (41) 030768 Keen Mountain Correctional Center (28) (171) (285) (13) 030769 Greensville Correctional Center (333) (401) (717) (34) 030770 Dillwyn Correctional Center (113) (151) (301) (16) 030771 Indian Creek Correctional Center (87) (127) (224) (12) 030772 Haynesville Correctional Center (144) (171) (344) (18) 030773 Coffeewood Correctional Center (154) (201) (251) (13) 030774 Lunenburg Correctional Center (94) (83) (220) (12) 030775 Pocahontas State Correctional Center (154) (111) (159) (13) 030776 Green Rock Correctional Center 88 (22) (236) (16) 030777 Department of Juvenile Justice (1,520) (1,801) (3,927) (230) 030778 Department of Forensic Science 88 (138) (1,127) (78) 030785 River North Correctional Center 35 4 (183) (15) 030786 Culpeper Correctional Center for Women (264) 0 0 0 030794 Virginia Center for Behavioral Rehabilitation (162) (616) (808) (57) 0

Page 44


($ thousands)



30841 Department of Aviation (1) (53) (139) (9) 030848 Indigent Defense Commission (780) (889) (1,831) (113) 030851 Tobacco Indemnification & Revitalization Commission (5) (10) (65) (4) 030852 Virginia Tobacco Settlement Foundation 1 (15) (69) (4) 030912 Department of Veterans Services 1,277 710 (79) (34) 030913 Veterans Services Foundation 33 33 22 0 030922 Sitter-Barfoot Veterans Care Center 869 186 (670) (47) 030937 Southern Virginia Higher Education Center 44 (29) (113) (7) 030938 New College Institute (58) (5) (29) (2) 030942 Virginia Museum of Natural History (91) (102) (128) (6) 030948 Southwest Virginia Higher Education Center (43) (26) (85) (5) 030957 Commonwealth's Attorneys' Services Council (9) (9) (10) (1) 030960 Department of Fire Programs (121) (112) (201) (15) 030961 Division of Capitol Police (31) (19) (35) (2) 030999 Department of Alcoholic Beverage Control 472 (182) (2,313) (167) 035106 Arlington County Health Department 0 (2) (4) 0 035129 Fairfax County Health Department (596) (477) (335) (10) 035885 Fort Monroe Federal Area Development Authority 20 44 (21) (6) 0

Total for State Employers (70,160) (99,885) (247,265) (15,101) 0

Page 45

SCHEDULE D - NET PENSION LIABILITYSTATE EMPLOYERS

($ thousands)

Net Pension Net PensionLiability Liability

6/30/2017 6/30/2018 1% Decrease 1% IncreaseEmployer Net Pension Net Pension Discount Rate Discount Rate

Code Employer Liability Liability (6%) (8%)

30100 Senate 9,001 8,299 12,565 4,70830101 House of Delegates 15,193 14,045 21,266 7,96830103 Magistrate System 26,749 24,482 37,067 13,88830107 Division of Legislative Services 8,272 7,320 11,083 4,15330109 Division of Legislative Automated Systems 2,199 2,151 3,257 1,22030110 Joint Legislative Audit and Review Commission 3,346 3,194 4,836 1,81230111 Supreme Court 26,246 24,592 37,234 13,95130112 Judicial Inquiry and Review Commission 533 498 755 28330114 General District Courts 43,617 41,666 63,084 23,63630115 Juvenile and Domestic Relations District Courts 25,932 25,143 38,069 14,26330116 Combined District Courts 9,242 8,742 13,236 4,95930117 Virginia State Bar 9,482 8,316 12,591 4,71830119 Office of the Lieutenant Governor 55 92 139 5230121 Office of the Governor 1,222 1,228 1,860 69730122 Department of Planning and Budget 5,523 5,123 7,756 2,90630123 Department of Military Affairs 18,626 17,024 25,776 9,65830125 Virginia Court of Appeals 5,279 4,913 7,438 2,78730127 Department of Emergency Management 10,443 10,906 16,512 6,18730128 Virginia Veterans Care Center 11,377 10,680 16,170 6,05930129 Department of Human Resource Management 10,338 10,010 15,156 5,67930132 State Board of Elections 2,951 3,366 5,096 1,91030133 Auditor of Public Accounts 11,678 10,905 16,511 6,18730136 Virginia Information Technologies Agency (VITA) 27,874 25,485 38,586 14,45730140 Department of Criminal Justice Services 9,267 8,573 12,980 4,86330141 Office of the Attorney General and Department of Law 39,383 36,219 54,837 20,54630143 Office of the Attorney General - Division of Debt Collection 1,890 1,925 2,915 1,09230146 Science Museum of Virginia 4,908 4,602 6,967 2,61130147 Office of the State Inspector General 3,828 3,862 5,848 2,19130148 Virginia Commission for the Arts 241 202 306 11530151 Department of Accounts 15,718 14,282 21,624 8,10230152 Department of the Treasury 9,771 9,124 13,814 5,17630154 Department of Motor Vehicles 126,620 116,475 176,349 66,07430156 Department of State Police 47,858 45,110 68,299 25,59030157 Compensation Board 1,313 1,096 1,660 62230160 Virginia Criminal Sentencing Commission 886 776 1,175 44030161 Department of Taxation 65,882 60,438 91,506 34,28630162 Department of Accounts - Transfer Payments (CHRF) 145 148 224 8430164 Virginia Management Fellows Administration 0 206 312 11730165 Department of Housing and Community Development 8,380 7,852 11,888 4,45430166 Secretary of the Commonwealth 769 578 876 32830170 Council on Human Rights 0 0 0 030171 State Corporation Commission 66,492 62,202 94,177 35,28630172 State Lottery Department 26,894 24,633 37,295 13,97430174 Virginia College Savings Plan 10,526 10,150 15,368 5,75830175 VA Office of Protection and Advocacy 0 0 0 0

Page 46


($ thousands)




30180 Secretary of Administration 883 830 1,257 47130181 Department of Labor and Industry 11,241 10,180 15,413 5,77530182 Virginia Employment Commission 47,230 44,303 67,077 25,13230183 Secretary of Natural Resources 417 194 294 11030185 Secretary of Education 483 401 608 22830186 Secretary of Transportation 453 390 591 22230187 Secretary of Public Safety 630 604 915 34330188 Secretary of Health and Human Resources 184 100 151 5630190 Secretary of Finance 475 471 713 26730191 Virginia Workers' Compensation Commission 25,100 23,399 35,428 13,27430192 Secretary of Commerce and Trade 0 0 0 030193 Secretary of Agriculture and Forestry 79 92 140 5230194 Department of General Services 48,163 44,197 66,917 25,07230199 Department of Conservation and Recreation 32,087 30,783 46,608 17,46230200 Office of Children's Services 1,332 1,334 2,019 75730201 Department of Education - Central Office Operations 29,453 28,435 43,052 16,13130202 The Library of Virginia 9,115 8,575 12,983 4,86430203 Woodrow Wilson Rehabilitation Center 18,038 16,827 25,477 9,54530204 The College of William and Mary 86,457 79,241 119,975 44,95230206 VCU - Medical College of Virginia Hospitals Authority 43,367 36,496 55,257 20,70330207 University of Virginia - Academic Division 424,338 399,523 604,900 226,63230208 Virginia Polytechnic Institute and State University 381,766 349,811 529,633 198,44130209 University of Virginia Medical Center 63,756 57,641 87,271 32,69830211 Virginia Military Institute 23,140 21,462 32,495 12,17530212 Virginia State University 47,960 44,870 67,936 25,45430213 Norfolk State University 49,418 45,871 69,451 26,02230214 Longwood University 36,064 34,517 52,261 19,58130215 University of Mary Washington 33,217 29,775 45,080 16,89130216 James Madison University 148,674 141,108 213,645 80,04830217 Radford University 65,837 60,586 91,731 34,36930218 Virginia School for Deaf and Blind 8,212 7,521 11,387 4,26630221 Old Dominion University 121,699 113,970 172,556 64,65330222 Department of Professional and Occupational Regulation 14,233 13,660 20,682 7,74930223 Department of Health Professions 19,061 17,830 26,995 10,11430226 Board of Accountancy 1,068 1,015 1,537 57630232 Minority Business Enterprise 0 0 0 030233 Board of Bar Examiners 846 799 1,210 45430234 Cooperative Extension and Agricultural Research Service 4,873 4,437 6,717 2,51730236 Virginia Commonwealth University 297,415 284,679 431,019 161,49330238 Virginia Museum of Fine Arts 14,682 14,479 21,921 8,21430239 Frontier Culture Museum of Virginia 1,796 1,586 2,402 90030241 Richard Bland College 7,346 6,614 10,014 3,75230242 Christopher Newport University 39,863 37,321 56,505 21,17130245 State Council of Higher Education for Virginia 4,922 4,814 7,289 2,73130246 University of Virginia's College at Wise 12,603 11,494 17,402 6,520

Page 47


($ thousands)




30247 George Mason University 183,719 172,885 261,758 98,07430261 Virginia Community College System - Central Office Operations 23,586 21,373 32,359 12,12430262 Department of Rehabilitative Services 71,250 64,291 97,340 36,47130263 Virginia Rehabilitation Center for the Blind and Vision Impaired 1,646 1,615 2,445 91630268 Virginia Institute of Marine Science 19,032 17,309 26,206 9,81930270 Virginia Community College System - Shared Services 0 3,193 4,834 1,81130275 New River Community College 10,041 8,960 13,566 5,08330276 Southside Virginia Community College 12,293 10,563 15,992 5,99230277 Paul D. Camp Community College 4,179 4,071 6,163 2,30930278 Rappahannock Community College 7,630 6,765 10,244 3,83830279 Danville Community College 10,211 8,712 13,191 4,94230280 Northern Virginia Community College 125,088 111,074 168,173 63,01030282 Piedmont Virginia Community College 11,510 11,401 17,262 6,46830283 J. Sargeant Reynolds Community College 31,852 27,956 42,326 15,85930284 Eastern Shore Community College 3,968 3,331 5,043 1,88930285 Patrick Henry Community College 12,593 11,373 17,220 6,45230286 Virginia Western Community College 16,302 15,211 23,030 8,62930287 Dabney S. Lancaster Community College 4,741 4,226 6,398 2,39730288 Wytheville Community College 7,515 7,040 10,658 3,99430290 John Tyler Community College 20,153 16,904 25,593 9,58930291 Blue Ridge Community College 11,356 9,987 15,120 5,66530292 Central Virginia Community College 9,477 8,778 13,290 4,97930293 Thomas Nelson Community College 27,633 23,884 36,161 13,54930294 Southwest Virginia Community College 8,276 6,686 10,122 3,79330295 Tidewater Community College 70,966 60,469 91,553 34,30330296 Virginia Highlands Community College 7,731 6,834 10,347 3,87730297 Germanna Community College 15,610 14,372 21,760 8,15330298 Lord Fairfax Community College 16,108 13,804 20,900 7,83130299 Mountain Empire Community College 8,284 7,685 11,636 4,36030301 Department of Agriculture and Consumer Services 34,207 31,457 47,628 17,84530310 Virginia Economic Development Partnership 11,385 11,643 17,628 6,60530320 Virginia Tourism Authority 6,616 6,433 9,740 3,64930325 Department of Business Assistance 0 0 0 030330 Virginia - Israel Advisory Board 144 33 51 1930350 Department of Small Business and Supplier Diversity 3,063 2,788 4,222 1,58230400 Jamestown-Yorktown Commemoration 591 835 1,264 47330402 Marine Resources Commission 5,452 5,107 7,732 2,89730403 Department of Game and Inland Fisheries 22,969 21,673 32,814 12,29530405 Virginia Racing Commission 274 291 441 16530407 Virginia Port Authority 525 421 637 23930409 Department of Mines, Minerals and Energy 18,326 16,207 24,538 9,19430411 Department of Forestry 16,769 15,059 22,801 8,54330413 Commission on Virginia Alcohol Safety Action Program 849 803 1,215 45630417 Gunston Hall 158 189 287 10730423 Department of Historic Resources 3,455 3,235 4,897 1,835

Page 48


($ thousands)




30425 Jamestown - Yorktown Foundation 9,270 8,903 13,480 5,05130440 Department of Environmental Quality 71,495 66,116 100,103 37,50630454 Office of Commonwealth Preparedness 76 79 119 4430505 Department of Rail and Public Transportation 6,389 6,126 9,275 3,47530506 Motor Vehicle Dealer Board 1,912 1,744 2,641 99030507 Towing and Recovery Operations Board 0 0 0 030510 Virginia Department of Transportation 150,453 141,399 214,085 80,21330511 Virginia Department of Transportation 43,958 42,626 64,538 24,18130512 Virginia Department of Transportation 56,980 51,749 78,351 29,35630513 Virginia Department of Transportation 39,563 38,368 58,091 21,76530514 Virginia Department of Transportation 63,762 58,738 88,932 33,32130515 Virginia Department of Transportation 63,731 59,437 89,990 33,71730516 Virginia Department of Transportation 37,241 37,236 56,378 21,12330517 Virginia Department of Transportation 35,641 34,237 51,837 19,42230518 Virginia Department of Transportation 46,916 42,860 64,892 24,31430519 Virginia Department of Transportation 78,410 72,962 110,468 41,39030601 Department of Health 239,244 221,830 335,863 125,84030602 Department of Medical Assistance Services 41,528 39,671 60,064 22,50530606 Virginia Board for People With Disabilities 774 770 1,166 43730701 Department of Corrections - Central Administration 28,564 27,185 41,159 15,42230702 Department for the Blind and Vision Impaired 10,924 10,305 15,603 5,84630703 Central State Hospital 46,818 43,786 66,295 24,83930704 Eastern State Hospital 43,710 39,190 59,336 22,23230705 Southwestern Virginia Mental Health Institute 29,442 27,123 41,065 15,38630706 Western State Hospital 42,228 39,935 60,464 22,65530707 Central Virginia Training Center 36,497 25,076 37,967 14,22530708 Commonwealth Center for Children and Adolescents 7,407 7,331 11,100 4,15930709 Powhatan Correctional Center 0 0 0 030711 Virginia Correctional Enterprises 12,900 12,757 19,315 7,23730716 Virginia Correctional Center for Women 7,591 6,392 9,678 3,62630718 Bland Correctional Center 4,725 4,482 6,786 2,54230720 Department of Behavioral Health & Developmental Services 39,108 39,859 60,348 22,61130721 Powhatan Reception and Classification Center 0 0 0 030723 Southeastern Virginia Training Center 14,826 13,175 19,948 7,47430724 Catawba Hospital 16,290 15,299 23,163 8,67930725 Northern Virginia Training Center 532 11 17 630726 Southside Virginia Training Center 0 0 0 030728 Northern Virginia Mental Health Institute 22,281 22,488 34,049 12,75730729 Piedmont Geriatric Hospital 19,259 17,356 26,277 9,84630733 Sussex I State Prison 4,271 4,067 6,158 2,30830734 Sussex II State Prison 4,084 3,752 5,681 2,12830735 Wallen's Ridge State Prison 6,199 5,879 8,901 3,33530737 St. Brides Correctional Center 5,745 5,436 8,230 3,08430738 Southwestern Virginia Training Center 14,560 11,890 18,002 6,74530739 Southern Virginia Mental Health Institute 11,112 10,604 16,055 6,015

Page 49


($ thousands)




30741 Red Onion State Prison 5,957 5,683 8,605 3,22430742 Department of Corrections - Employee Relations and Training 7,899 7,701 11,659 4,36830743 Fluvanna Women's Correctional Center 5,513 5,562 8,422 3,15530745 Nottoway Correctional Center 7,513 7,664 11,604 4,34830747 Marion Correctional Treatment Center 4,835 4,797 7,263 2,72230748 Hiram W. Davis Medical Center 10,811 9,793 14,827 5,55530749 Buckingham Correctional Center 5,835 5,516 8,352 3,13030751 Department for the Deaf and Hard-of-Hearing 778 716 1,084 40630752 Deep Meadow Correctional Center 8,587 7,467 11,306 4,23630753 Deerfield Correctional Center 8,236 7,292 11,040 4,13630754 Augusta Correctional Center 4,539 4,034 6,108 2,28930756 Department of Corrections - Division of Institutions 36,008 34,972 52,949 19,83930757 Western Region Correctional Field Units 1,576 1,378 2,086 78230760 Central Reg Corr Field Units 0 0 0 030761 Baskerville Correctional Center 2,792 2,733 4,138 1,55030765 Department of Social Services 136,858 124,824 188,990 70,81030766 Virginia Parole Board 1,113 746 1,130 42330767 Division of Community Corrections 14,218 14,464 21,899 8,20530768 Keen Mountain Correctional Center 5,237 4,510 6,828 2,55830769 Greensville Correctional Center 13,903 12,212 18,490 6,92830770 Dillwyn Correctional Center 6,534 5,936 8,987 3,36730771 Indian Creek Correctional Center 4,399 3,885 5,882 2,20430772 Haynesville Correctional Center 7,369 6,669 10,098 3,78330773 Coffeewood Correctional Center 5,218 4,678 7,083 2,65430774 Lunenburg Correctional Center 4,889 4,467 6,764 2,53430775 Pocahontas State Correctional Center 4,862 4,784 7,244 2,71430776 Green Rock Correctional Center 5,886 5,540 8,388 3,14330777 Department of Juvenile Justice 89,624 82,579 125,029 46,84630778 Department of Forensic Science 29,874 28,540 43,211 16,19030785 River North Correctional Center 5,545 5,445 8,244 3,08930786 Culpeper Correctional Center for Women 0 0 0 030794 Virginia Center for Behavioral Rehabilitation 21,356 20,377 30,852 11,56030841 Department of Aviation 3,344 3,120 4,723 1,77030848 Indigent Defense Commission 43,489 40,483 61,294 22,96530851 Tobacco Indemnification & Revitalization Commission 1,266 1,118 1,692 63430852 Virginia Tobacco Settlement Foundation 1,669 1,560 2,362 88530912 Department of Veterans Services 10,910 12,260 18,563 6,95530913 Veterans Services Foundation 0 115 175 6530922 Sitter-Barfoot Veterans Care Center 17,527 16,685 25,263 9,46530937 Southern Virginia Higher Education Center 2,811 2,648 4,010 1,50230938 New College Institute 915 914 1,384 51930942 Virginia Museum of Natural History 2,283 1,952 2,955 1,10730948 Southwest Virginia Higher Education Center 1,726 1,538 2,329 87230957 Commonwealth's Attorneys' Services Council 550 580 878 32930960 Department of Fire Programs 5,155 4,891 7,406 2,775

Page 50


($ thousands)




30961 Division of Capitol Police 709 637 964 36230999 Department of Alcoholic Beverage Control 62,721 60,199 91,144 34,15035106 Arlington County Health Department 92 86 130 4835129 Fairfax County Health Department 4,889 3,843 5,818 2,18035885 Fort Monroe Federal Area Development Authority 1,830 2,016 3,053 1,144

Total for State Employers 5,827,524 5,413,632 8,196,537 3,071,046

Page 51

SCHEDULE A - PROPORTIONATE SHARE OF CONTRIBUTIONSTEACHER EMPLOYERS



40100 Accomack County School Board $ 3,910,649 0.34367% $ 4,470,781 0.34568%40101 Albemarle County Schools 12,777,409 1.12289% 14,635,237 1.13161%40102 Alleghany County School Board 1,695,928 0.14904% 1,823,447 0.14099%40103 Amelia County School Board 1,239,255 0.10891% 1,347,879 0.10422%40104 Amherst County School Board 3,357,315 0.29504% 3,695,911 0.28577%40105 Appomattox County School Board 1,581,020 0.13894% 1,805,306 0.13959%40106 Arlington Public Schools 41,229,265 3.62326% 47,952,349 3.70772%40107 Augusta County School Board 8,350,365 0.73384% 9,227,799 0.71350%40108 Bath County School Board 668,530 0.05875% 735,754 0.05689%40109 Bedford County School Board 6,961,826 0.61181% 8,024,883 0.62049%40110 Bland County School Board 562,122 0.04940% 573,637 0.04435%40111 Botetourt County Schools 3,907,913 0.34343% 4,305,854 0.33293%40112 Brunswick County Public Schools 1,390,937 0.12224% 1,488,319 0.11508%40113 Buchanan County School Board 2,045,073 0.17972% 2,223,532 0.17193%40114 Buckingham County School Board 1,545,783 0.13584% 1,718,757 0.13290%40115 Campbell County School Board 5,418,663 0.47620% 6,158,204 0.47616%40116 Caroline County School Board 2,956,420 0.25981% 3,352,395 0.25921%40117 Carroll County School Board 3,120,833 0.27426% 3,445,884 0.26644%40118 Charles City County School Board 671,742 0.05903% 713,390 0.05516%40119 Charlotte County School Board 1,612,141 0.14168% 1,838,746 0.14217%40120 Chesterfield County School Board 41,893,508 3.68164% 48,508,879 3.75075%40121 Clarke County School Board 1,721,269 0.15127% 1,964,107 0.15187%40122 Craig County School Board 498,593 0.04382% 553,196 0.04277%40123 Culpeper County School Board 6,220,035 0.54662% 7,059,081 0.54581%40124 Cumberland County School Board 1,161,193 0.10205% 1,240,692 0.09593%40125 Dickenson County School Board 1,401,558 0.12317% 1,556,197 0.12033%40126 Dinwiddie County School Board 3,369,230 0.29609% 3,696,688 0.28583%40128 Essex County Public Schools 1,170,020 0.10282% 1,240,464 0.09591%40129 Fairfax County School Board 206,588,999 18.15522% 235,240,392 18.18897%40130 Fauquier County School Board 10,507,620 0.92342% 11,676,725 0.90285%40131 Floyd County School Board 1,457,091 0.12805% 1,692,771 0.13089%40132 Fluvanna County Public Schools 3,426,522 0.30113% 3,907,666 0.30214%40133 Franklin County Public Schools 5,928,741 0.52102% 6,865,645 0.53086%40134 Frederick County School Board 12,336,949 1.08418% 14,099,388 1.09018%40135 Giles County Schools 1,751,588 0.15393% 2,009,254 0.15536%40136 Gloucester County School Board 4,335,827 0.38104% 4,786,828 0.37012%40137 Goochland County School Board 2,111,572 0.18557% 2,431,334 0.18799%40138 Grayson County School Board 1,289,686 0.11334% 1,444,372 0.11168%40139 Greene County Public Schools 2,466,470 0.21676% 2,777,909 0.21479%40140 Greensville County School Board 1,774,972 0.15599% 2,075,741 0.16050%40141 Halifax County School Board 4,073,400 0.35797% 4,378,863 0.33858%40142 Hanover County School Board 14,428,450 1.26798% 16,251,147 1.25655%40143 Henrico County School Board 37,325,862 3.28023% 42,546,236 3.28971%40144 Henry County Public Schools 5,250,139 0.46139% 5,904,175 0.45652%40145 Highland County Public Schools 277,134 0.02435% 314,729 0.02434%40146 Isle of Wight County Schools 4,194,927 0.36865% 4,764,070 0.36836%40148 King George County School Board 3,250,530 0.28566% 3,617,476 0.27971%40149 King & Queen County School Board 640,689 0.05630% 733,041 0.05668%40150 King William County School Board 1,706,234 0.14995% 1,915,948 0.14814%40151 Lancaster County Public Schools 1,097,411 0.09644% 1,226,426 0.09483%

Teacher Cost Sharing Plan

Page 52





40152 Lee County School Board 2,656,179 0.23343% 3,020,036 0.23351%40153 Loudoun County School Board 78,008,862 6.85549% 92,691,913 7.16702%40154 Louisa County Public Schools 3,903,095 0.34301% 4,540,070 0.35104%40155 Lunenburg County School Board 1,105,072 0.09711% 1,252,508 0.09684%40156 Madison County School Board 1,435,916 0.12619% 1,618,780 0.12517%40157 Mathews County School Board 952,823 0.08373% 1,039,401 0.08037%40158 Mecklenburg County School Board 3,197,361 0.28099% 3,674,315 0.28410%40159 Middlesex County School Board 1,056,672 0.09286% 1,246,785 0.09640%40160 Montgomery County School Board 7,165,556 0.62972% 8,258,375 0.63854%40162 Nelson County Public Schools 1,641,569 0.14426% 1,873,385 0.14485%40163 New Kent County School Board 2,263,303 0.19890% 2,629,605 0.20332%40165 Northampton County Schools 1,311,996 0.11530% 1,474,601 0.11402%40166 Northumberland County School Board 1,137,373 0.09995% 1,334,983 0.10322%40167 Nottoway County School Board 1,639,552 0.14409% 1,805,118 0.13957%40168 Orange County Public Schools 3,794,387 0.33345% 4,290,246 0.33173%40169 Page County Public Schools 2,653,156 0.23316% 2,952,675 0.22830%40170 Patrick County School Board 1,933,278 0.16990% 2,110,855 0.16321%40171 Pittsylvania County School Board 5,969,403 0.52460% 7,077,625 0.54725%40172 Powhatan County School Board 3,462,670 0.30430% 3,797,889 0.29366%40173 Prince Edward County School Board 1,661,567 0.14602% 1,901,980 0.14706%40174 Prince George County School Board 4,667,619 0.41019% 5,227,338 0.40418%40176 Prince William County School Board 74,811,537 6.57450% 86,368,204 6.67806%40177 Pulaski County School Board 3,142,158 0.27614% 3,467,473 0.26811%40178 Rappahannock County School Board 828,847 0.07284% 902,642 0.06979%40179 Richmond County School Board 950,449 0.08353% 1,052,934 0.08141%40180 Roanoke County School Board 11,120,197 0.97725% 12,382,790 0.95745%40181 Rockbridge County School Board 2,327,351 0.20453% 2,649,911 0.20489%40182 Rockingham County School Board 9,314,905 0.81860% 10,688,619 0.82645%40183 Russell County School Board 2,606,249 0.22904% 2,957,008 0.22864%40184 Scott County School Board 2,881,327 0.25321% 3,235,219 0.25015%40185 Shenandoah County School Board 4,935,266 0.43372% 5,568,263 0.43054%40186 Smyth County School Board 3,268,124 0.28721% 3,602,415 0.27854%40187 Southampton County School Board 1,853,926 0.16292% 2,112,441 0.16334%40188 Spotsylvania County School Board 18,178,350 1.59753% 20,250,661 1.56580%40189 Stafford County School Board 21,806,528 1.91638% 24,369,044 1.88423%40190 Surry County Schools 1,147,011 0.10080% 1,273,498 0.09847%40191 Sussex County School Board 1,108,719 0.09744% 1,269,249 0.09814%40192 Tazewell County Schools 3,831,673 0.33673% 4,140,685 0.32016%40193 Warren County School Board 4,174,597 0.36687% 4,759,140 0.36798%40195 Washington County School Board 5,122,939 0.45021% 5,667,087 0.43818%40196 Westmoreland County School Board 1,395,922 0.12267% 1,555,933 0.12031%40197 Wise County School Board 3,993,223 0.35093% 4,203,488 0.32502%40198 Wythe County School Board 3,017,268 0.26516% 3,343,697 0.25854%40199 York County School Board 9,689,007 0.85148% 10,870,429 0.84051%40200 Alexandria City School Board 21,023,667 1.84758% 23,743,307 1.83585%40201 Bristol City School Board 1,789,628 0.15727% 1,951,537 0.15089%40202 Buena Vista City Schools 752,811 0.06616% 831,830 0.06432%40203 Charlottesville Public Schools 5,466,667 0.48042% 6,202,602 0.47959%40205 Danville City Schools 4,510,278 0.39637% 4,988,508 0.38572%40206 Fredericksburg City Schools 3,284,717 0.28866% 3,721,253 0.28773%

Page 53





40207 Hampton City Schools 15,806,468 1.38909% 17,587,089 1.35985%40208 Harrisonburg City School Board 5,374,619 0.47233% 6,323,348 0.48893%40209 Hopewell City School Board 3,552,876 0.31223% 3,980,495 0.30778%40210 Lynchburg Public Schools 8,073,021 0.70946% 8,878,626 0.68650%40211 Newport News Public Schools 23,034,462 2.02429% 25,768,859 1.99247%40212 Norfolk Public Schools 30,730,034 2.70058% 33,217,791 2.56843%40213 Petersburg City Schools 3,245,040 0.28518% 3,650,457 0.28226%40214 Portsmouth School Board 11,424,563 1.00400% 12,974,638 1.00321%40215 Radford City School Board 1,260,728 0.11079% 1,404,635 0.10861%40216 Richmond Public Schools 22,693,062 1.99429% 26,434,995 2.04398%40217 Roanoke City School Board 11,471,964 1.00817% 12,842,165 0.99297%40219 Staunton City Schools 2,451,620 0.21545% 2,753,055 0.21287%40220 Suffolk City School Board 10,645,526 0.93554% 12,296,612 0.95078%40222 Winchester Public Schools 4,205,358 0.36957% 4,713,639 0.36446%40223 Martinsville City Schools 1,676,401 0.14732% 1,867,344 0.14438%40224 Falls Church Public Schools 3,654,087 0.32112% 4,094,647 0.31660%40225 Colonial Heights City Schools 2,696,034 0.23693% 3,044,775 0.23542%40230 Covington City School Board 817,457 0.07184% 882,636 0.06825%40231 Fairfax City School Board 13,674 0.00120% 15,527 0.00120%40232 Franklin City Public Schools 1,093,471 0.09610% 1,119,367 0.08655%40233 Chesapeake Public Schools 32,755,761 2.87861% 37,378,505 2.89014%40234 Virginia Beach City School Board 57,883,454 5.08685% 65,645,528 5.07577%40236 Manassas Park City Schools 2,966,471 0.26070% 3,425,400 0.26485%40306 Town of West Point School Board 781,596 0.06869% 885,673 0.06848%40307 Lexington City School Board 400,197 0.03517% 460,556 0.03561%40308 Waynesboro Public Schools 2,598,444 0.22835% 2,878,665 0.22258%40309 Town of Colonial Beach Schools 516,211 0.04537% 577,218 0.04463%40313 Galax City Schools 1,029,916 0.09051% 1,152,904 0.08914%40314 Norton City Schools 545,299 0.04792% 573,813 0.04437%40332 Manassas City Schools 7,962,614 0.69976% 8,531,099 0.65963%40335 City of Salem Schools 3,172,295 0.27878% 3,639,321 0.28140%40402 Williamsburg-James City County School Board 9,826,488 0.86356% 10,985,768 0.84943%40403 Poquoson City Public Schools 1,664,914 0.14631% 1,861,082 0.14390%40410 Valley Vocational Technical Center 285,538 0.02509% 311,553 0.02409%40412 Charlottesville/Albemarle Vo-Tech Center 166,936 0.01467% 159,876 0.01236%40413 The Pruden Center for Industry and Technology 192,728 0.01694% 0 0.00000%40414 Jackson River Technical Center 78,683 0.00691% 95,201 0.00736%40415 New Horizons Technical Center 1,183,565 0.10401% 1,394,319 0.10781%40416 Northern Neck Regional Vocational Center 160,914 0.01414% 179,115 0.01385%40417 Rowanty Vocational Technical Center 108,792 0.00956% 110,026 0.00851%40418 Amelia-Nottoway Vocational Center 30,262 0.00266% 33,977 0.00263%40421 Northern Neck Regional Special Education Program 113,937 0.01001% 135,138 0.01045%40423 Maggie Walker Governor's School for Govt & Intl Studies 634,800 0.05579% 724,752 0.05604%40424 Appomattox Region Governor's School 248,262 0.02182% 271,290 0.02098%40425 Bridging Communities Regional Career and Tech Center 65,254 0.00573% 85,036 0.00658%

Total for Teacher Employers $ 1,137,903,954 100.00000% $ 1,293,312,369 100.00000%

Page 54

SCHEDULE B - SCHEDULE OF DEFERRED INFLOWS AND OUTFLOWS AND PENSION EXPENSETEACHER EMPLOYER

($ thousands)




40100 Accomack County School Board 0 0 485 501 986 3,476 862 0 620 4,958 2,529 (120) 2,40940101 Albemarle County Schools 0 0 1,588 2,166 3,754 11,379 2,822 0 348 14,549 8,277 838 9,11540102 Alleghany County School Board 0 0 198 0 198 1,418 352 0 2,232 4,002 1,031 (1,042) (11)40103 Amelia County School Board 0 0 146 230 376 1,048 260 0 653 1,961 762 (45) 71740104 Amherst County School Board 0 0 401 12 413 2,873 713 0 2,609 6,195 2,090 (752) 1,33840105 Appomattox County School Board 0 0 196 443 639 1,404 348 0 289 2,041 1,021 (78) 94340106 Arlington Public Schools 0 0 5,204 22,097 27,301 37,283 9,247 0 0 46,530 27,121 7,739 34,86040107 Augusta County School Board 0 0 1,001 1,099 2,100 7,175 1,779 0 3,599 12,553 5,219 (596) 4,62340108 Bath County School Board 0 0 80 114 194 572 142 0 387 1,101 416 (19) 39740109 Bedford County School Board 0 0 871 1,669 2,540 6,240 1,547 0 3,178 10,965 4,539 (516) 4,02340110 Bland County School Board 0 0 62 74 136 445 111 0 950 1,506 324 (305) 1940111 Botetourt County Schools 0 0 467 166 633 3,348 830 0 2,147 6,325 2,435 (463) 1,97240112 Brunswick County Public Schools 0 0 162 0 162 1,157 287 0 1,486 2,930 842 (720) 12240113 Buchanan County School Board 0 0 241 0 241 1,728 429 0 2,920 5,077 1,258 (1,282) (24)40114 Buckingham County School Board 0 0 187 260 447 1,337 331 0 887 2,555 972 (37) 93540115 Campbell County School Board 0 0 668 130 798 4,789 1,187 0 2,781 8,757 3,483 (792) 2,69140116 Caroline County School Board 0 0 364 412 776 2,608 646 0 159 3,413 1,896 (22) 1,87440117 Carroll County School Board 0 0 374 718 1,092 2,680 664 0 1,308 4,652 1,949 (177) 1,77240118 Charles City County School Board 0 0 77 131 208 554 138 0 624 1,316 403 (170) 23340119 Charlotte County School Board 0 0 200 54 254 1,430 355 0 614 2,399 1,040 (498) 54240120 Chesterfield County School Board 0 0 5,265 12,295 17,560 37,717 9,354 0 2,175 49,246 27,436 3,393 30,82940121 Clarke County School Board 0 0 213 66 279 1,527 379 0 227 2,133 1,111 (91) 1,02040122 Craig County School Board 0 0 60 4 64 430 107 0 517 1,054 313 (174) 13940123 Culpeper County School Board 0 0 766 631 1,397 5,489 1,361 0 1,239 8,089 3,992 (59) 3,93340124 Cumberland County School Board 0 0 135 268 403 965 239 0 812 2,016 702 (40) 66240125 Dickenson County School Board 0 0 169 75 244 1,210 300 0 1,787 3,297 880 (497) 38340126 Dinwiddie County School Board 0 0 401 853 1,254 2,874 713 0 1,130 4,717 2,091 112 2,20340128 Essex County Public Schools 0 0 135 11 146 965 239 0 1,240 2,444 702 (374) 32840129 Fairfax County School Board 0 0 25,531 30,044 55,575 182,903 45,362 0 9,711 237,976 133,056 9,676 142,73240130 Fauquier County School Board 0 0 1,267 0 1,267 9,078 2,252 0 4,807 16,137 6,604 (1,657) 4,94740131 Floyd County School Board 0 0 184 534 718 1,316 326 0 638 2,280 957 53 1,01040132 Fluvanna County Public Schools 0 0 424 409 833 3,039 753 0 1,035 4,827 2,210 (498) 1,71240133 Franklin County Public Schools 0 0 745 1,883 2,628 5,338 1,324 0 0 6,662 3,883 516 4,39940134 Frederick County School Board 0 0 1,530 3,900 5,430 10,962 2,719 0 1,664 15,345 7,974 1,515 9,48940135 Giles County Schools 0 0 218 221 439 1,563 387 0 242 2,192 1,136 77 1,21340136 Gloucester County School Board 0 0 520 908 1,428 3,722 923 0 1,985 6,630 2,707 (553) 2,15440137 Goochland County School Board 0 0 264 470 734 1,891 469 0 257 2,617 1,375 281 1,65640138 Grayson County School Board 0 0 157 296 453 1,123 279 0 1,266 2,668 817 (408) 40940139 Greene County Public Schools 0 0 301 614 915 2,159 536 0 418 3,113 1,571 132 1,70340140 Greensville County School Board 0 0 225 659 884 1,614 400 0 815 2,829 1,174 (189) 98540141 Halifax County School Board 0 0 475 260 735 3,405 844 0 3,671 7,920 2,477 (1,147) 1,33040142 Hanover County School Board 0 0 1,764 375 2,139 12,636 3,134 0 2,344 18,114 9,191 (1,589) 7,60240143 Henrico County School Board 0 0 4,618 2,382 7,000 33,082 8,204 0 3,413 44,699 24,063 (1,528) 22,53540144 Henry County Public Schools 0 0 641 78 719 4,591 1,139 0 1,287 7,017 3,339 (577) 2,76240145 Highland County Public Schools 0 0 34 132 166 245 61 0 55 361 178 2 180


Page 55


($ thousands)





40146 Isle of Wight County Schools 0 0 517 42 559 3,703 919 0 1,207 5,829 2,694 (1,271) 1,42340148 King George County School Board 0 0 393 2,209 2,602 2,812 698 0 656 4,166 2,046 563 2,60940149 King & Queen County School Board 0 0 80 76 156 571 141 0 394 1,106 415 (231) 18440150 King William County School Board 0 0 208 266 474 1,490 369 0 746 2,605 1,084 90 1,17440151 Lancaster County Public Schools 0 0 133 0 133 954 236 0 357 1,547 694 (114) 58040152 Lee County School Board 0 0 328 322 650 2,348 582 0 703 3,633 1,708 (427) 1,28140153 Loudoun County School Board 0 0 10,060 80,568 90,628 72,071 17,874 0 0 89,945 52,425 29,725 82,15040154 Louisa County Public Schools 0 0 493 1,174 1,667 3,530 875 0 289 4,694 2,568 372 2,94040155 Lunenburg County School Board 0 0 136 186 322 974 242 0 1,053 2,269 708 (302) 40640156 Madison County School Board 0 0 176 111 287 1,259 312 0 493 2,064 916 (228) 68840157 Mathews County School Board 0 0 113 18 131 809 200 0 516 1,525 588 (112) 47640158 Mecklenburg County School Board 0 0 399 646 1,045 2,856 709 0 1,567 5,132 2,078 (839) 1,23940159 Middlesex County School Board 0 0 135 389 524 970 240 0 228 1,438 705 (52) 65340160 Montgomery County School Board 0 0 896 1,937 2,833 6,421 1,592 0 242 8,255 4,671 629 5,30040162 Nelson County Public Schools 0 0 203 131 334 1,456 361 0 560 2,377 1,060 (88) 97240163 New Kent County School Board 0 0 285 789 1,074 2,044 507 0 100 2,651 1,487 203 1,69040165 Northampton County Schools 0 0 160 0 160 1,147 284 0 732 2,163 834 (309) 52540166 Northumberland County School Board 0 0 145 591 736 1,038 257 0 172 1,467 755 228 98340167 Nottoway County School Board 0 0 196 0 196 1,404 348 0 733 2,485 1,021 (293) 72840168 Orange County Public Schools 0 0 466 422 888 3,336 827 0 1,189 5,352 2,427 (155) 2,27240169 Page County Public Schools 0 0 320 96 416 2,296 569 0 1,411 4,276 1,670 (405) 1,26540170 Patrick County School Board 0 0 229 0 229 1,641 407 0 841 2,889 1,194 (224) 97040171 Pittsylvania County School Board 0 0 768 3,011 3,779 5,503 1,365 0 625 7,493 4,003 771 4,77440172 Powhatan County School Board 0 0 412 170 582 2,954 732 0 1,492 5,178 2,148 (341) 1,80740173 Prince Edward County School Board 0 0 206 115 321 1,478 367 0 1,664 3,509 1,076 (753) 32340174 Prince George County School Board 0 0 567 548 1,115 4,064 1,008 0 2,100 7,172 2,956 (283) 2,67340176 Prince William County School Board 0 0 9,374 24,904 34,278 67,154 16,654 0 0 83,808 48,848 8,518 57,36640177 Pulaski County School Board 0 0 376 0 376 2,695 669 0 2,265 5,629 1,961 (962) 99940178 Rappahannock County School Board 0 0 98 0 98 702 174 0 552 1,428 510 (200) 31040179 Richmond County School Board 0 0 114 78 192 818 203 0 342 1,363 595 (98) 49740180 Roanoke County School Board 0 0 1,344 2,592 3,936 9,628 2,388 0 3,657 15,673 7,003 (1,227) 5,77640181 Rockbridge County School Board 0 0 288 43 331 2,061 511 0 416 2,988 1,499 (274) 1,22540182 Rockingham County School Board 0 0 1,160 1,487 2,647 8,311 2,061 0 777 11,149 6,045 322 6,36740183 Russell County School Board 0 0 321 94 415 2,300 570 0 696 3,566 1,672 (368) 1,30440184 Scott County School Board 0 0 351 280 631 2,516 624 0 778 3,918 1,830 (225) 1,60540185 Shenandoah County School Board 0 0 604 599 1,203 4,329 1,074 0 1,277 6,680 3,149 (165) 2,98440186 Smyth County School Board 0 0 391 0 391 2,800 695 0 3,162 6,657 2,037 (1,282) 75540187 Southampton County School Board 0 0 229 226 455 1,643 407 0 704 2,754 1,195 (226) 96940188 Spotsylvania County School Board 0 0 2,198 333 2,531 15,745 3,905 0 6,983 26,633 11,453 (2,784) 8,66940189 Stafford County School Board 0 0 2,645 3,398 6,043 18,948 4,699 0 6,646 30,293 13,783 (1,636) 12,14740190 Surry County Schools 0 0 138 1 139 990 246 0 734 1,970 720 (351) 36940191 Sussex County School Board 0 0 138 220 358 987 245 0 614 1,846 718 (252) 46640192 Tazewell County Schools 0 0 449 0 449 3,219 798 0 3,648 7,665 2,342 (1,286) 1,05640193 Warren County School Board 0 0 517 172 689 3,701 918 0 813 5,432 2,692 (323) 2,36940195 Washington County School Board 0 0 615 0 615 4,406 1,093 0 3,132 8,631 3,205 (1,420) 1,785

Page 56


($ thousands)





40196 Westmoreland County School Board 0 0 169 741 910 1,210 300 0 483 1,993 880 (5) 87540197 Wise County School Board 0 0 456 129 585 3,268 811 0 6,085 10,164 2,377 (1,696) 68140198 Wythe County School Board 0 0 363 0 363 2,600 645 0 1,625 4,870 1,891 (616) 1,27540199 York County School Board 0 0 1,180 1,886 3,066 8,453 2,096 0 2,854 13,403 6,148 408 6,55640200 Alexandria City School Board 0 0 2,577 4,238 6,815 18,461 4,578 0 2,416 25,455 13,429 367 13,79640201 Bristol City School Board 0 0 212 4 216 1,518 376 0 1,439 3,333 1,104 (494) 61040202 Buena Vista City Schools 0 0 90 27 117 647 160 0 449 1,256 470 (97) 37340203 Charlottesville Public Schools 0 0 673 696 1,369 4,822 1,196 0 431 6,449 3,508 (32) 3,47640205 Danville City Schools 0 0 541 0 541 3,878 962 0 4,727 9,567 2,821 (2,356) 46540206 Fredericksburg City Schools 0 0 404 695 1,099 2,893 718 0 166 3,777 2,105 490 2,59540207 Hampton City Schools 0 0 1,909 296 2,205 13,675 3,391 0 8,630 25,696 9,947 (3,064) 6,88340208 Harrisonburg City School Board 0 0 686 3,868 4,554 4,916 1,219 0 56 6,191 3,576 1,044 4,62040209 Hopewell City School Board 0 0 432 789 1,221 3,095 768 0 1,173 5,036 2,251 (324) 1,92740210 Lynchburg Public Schools 0 0 964 1,756 2,720 6,903 1,712 0 4,207 12,822 5,022 50 5,07240211 Newport News Public Schools 0 0 2,797 19 2,816 20,036 4,969 0 7,221 32,226 14,574 (2,812) 11,76240212 Norfolk Public Schools 0 0 3,605 0 3,605 25,828 6,405 0 26,916 59,149 18,787 (7,957) 10,83040213 Petersburg City Schools 0 0 396 374 770 2,838 704 0 2,787 6,329 2,065 (655) 1,41040214 Portsmouth School Board 0 0 1,408 0 1,408 10,087 2,502 0 5,327 17,916 7,338 (2,432) 4,90640215 Radford City School Board 0 0 152 278 430 1,092 271 0 388 1,751 794 (122) 67240216 Richmond Public Schools 0 0 2,869 9,281 12,150 20,554 5,097 0 8,116 33,767 14,951 122 15,07340217 Roanoke City School Board 0 0 1,394 1,318 2,712 9,985 2,476 0 1,696 14,157 7,263 562 7,82540219 Staunton City Schools 0 0 299 189 488 2,141 531 0 848 3,520 1,557 (331) 1,22640220 Suffolk City School Board 0 0 1,335 3,350 4,685 9,561 2,371 0 1,915 13,847 6,955 (557) 6,39840222 Winchester Public Schools 0 0 512 454 966 3,665 909 0 1,329 5,903 2,666 23 2,68940223 Martinsville City Schools 0 0 203 184 387 1,453 360 0 1,629 3,442 1,056 (299) 75740224 Falls Church Public Schools 0 0 444 1,581 2,025 3,183 790 0 798 4,771 2,316 1,121 3,43740225 Colonial Heights City Schools 0 0 330 0 330 2,367 587 0 1,202 4,156 1,722 (606) 1,11640230 Covington City School Board 0 0 96 461 557 687 170 0 564 1,421 499 (65) 43440231 Fairfax City School Board 0 0 2 1 3 12 3 0 0 15 9 2 1140232 Franklin City Public Schools 0 0 121 56 177 870 216 0 1,727 2,813 633 (425) 20840233 Chesapeake Public Schools 0 0 4,057 3,076 7,133 29,062 7,208 0 5,746 42,016 21,141 (1,335) 19,80640234 Virginia Beach City School Board 0 0 7,125 1,140 8,265 51,042 12,658 0 10,253 73,953 37,128 (5,155) 31,97340236 Manassas Park City Schools 0 0 372 2,207 2,579 2,663 661 0 1,568 4,892 1,937 805 2,74240306 Town of West Point School Board 0 0 96 627 723 688 171 0 108 967 501 123 62440307 Lexington City School Board 0 0 50 119 169 358 89 0 45 492 260 (2) 25840308 Waynesboro Public Schools 0 0 312 158 470 2,237 555 0 1,093 3,885 1,628 (357) 1,27140309 Town of Colonial Beach Schools 0 0 63 112 175 450 111 0 108 669 326 3 32940313 Galax City Schools 0 0 125 16 141 896 222 0 290 1,408 652 (47) 60540314 Norton City Schools 0 0 62 141 203 446 111 0 681 1,238 325 (158) 16740332 Manassas City Schools 0 0 926 767 1,693 6,633 1,645 0 6,561 14,839 4,825 (611) 4,21440335 City of Salem Schools 0 0 395 288 683 2,830 702 0 877 4,409 2,058 (631) 1,42740402 Williamsburg-James City County School Board 0 0 1,192 713 1,905 8,542 2,118 0 2,763 13,423 6,213 (377) 5,83640403 Poquoson City Public Schools 0 0 202 73 275 1,447 359 0 384 2,190 1,053 (102) 95140410 Valley Vocational Technical Center 0 0 34 25 59 242 60 0 181 483 176 (32) 14440412 Charlottesville/Albemarle Vo-Tech Center 0 0 17 157 174 124 31 0 405 560 90 (121) (31)

Page 57


($ thousands)





40413 The Pruden Center for Industry and Technology 0 0 0 61 61 0 0 0 2,075 2,075 0 (459) (459)40414 Jackson River Technical Center 0 0 10 52 62 74 18 0 399 491 54 (129) (75)40415 New Horizons Technical Center 0 0 151 597 748 1,083 269 0 60 1,412 789 82 87140416 Northern Neck Regional Vocational Center 0 0 19 64 83 138 35 0 149 322 101 30 13140417 Rowanty Vocational Technical Center 0 0 12 24 36 86 21 0 128 235 62 (25) 3740418 Amelia-Nottoway Vocational Center 0 0 4 0 4 26 7 0 14 47 19 (9) 1040421 Northern Neck Regional Special Education Program 0 0 15 79 94 105 26 0 180 311 76 (81) (5)40423 Maggie Walker Governor's School for Govt & Intl Studies 0 0 79 91 170 564 140 0 51 755 410 16 42640424 Appomattox Region Governor's School 0 0 29 24 53 211 52 0 220 483 153 (15) 13840425 Bridging Communities Regional Career and Tech Center 0 0 9 186 195 67 16 0 21 104 48 109 157

Total for Teacher Employers 0 0 140,363 259,356 399,719 1,005,582 249,387 0 259,356 1,514,325 731,473 0 731,473

Page 58

SCHEDULE C - AMORTIZATION OF DEFERRED INFLOWS AND OUTFLOWSTEACHER EMPLOYERS

($ thousands)

EmployerCode Employer Year 1 Year 2 Year 3 Year 4 Year 5

40100 Accomack County School Board (656) (1,023) (1,740) (430) (123)40101 Albemarle County Schools (927) (2,457) (5,538) (1,504) (369)40102 Alleghany County School Board (1,067) (946) (1,132) (490) (169)40103 Amelia County School Board (186) (372) (661) (259) (107)40104 Amherst County School Board (1,161) (1,439) (2,079) (860) (243)40105 Appomattox County School Board (218) (340) (654) (137) (53)40106 Arlington Public Schools 2,352 (3,745) (14,962) (2,388) (486)40107 Augusta County School Board (1,596) (2,609) (4,235) (1,439) (574)40108 Bath County School Board (107) (223) (382) (146) (49)40109 Bedford County School Board (1,687) (2,221) (3,393) (973) (151)40110 Bland County School Board (367) (365) (374) (177) (87)40111 Botetourt County Schools (1,080) (1,483) (2,083) (769) (277)40112 Brunswick County Public Schools (758) (652) (839) (378) (141)40113 Buchanan County School Board (1,315) (1,238) (1,484) (623) (176)40114 Buckingham County School Board (315) (521) (842) (333) (97)40115 Campbell County School Board (1,572) (2,196) (3,052) (934) (205)40116 Caroline County School Board (299) (569) (1,288) (364) (117)40117 Carroll County School Board (561) (873) (1,438) (472) (216)40118 Charles City County School Board (250) (251) (357) (176) (74)40119 Charlotte County School Board (533) (496) (818) (243) (55)40120 Chesterfield County School Board (2,391) (7,914) (17,289) (3,388) (704)40121 Clarke County School Board (290) (445) (822) (238) (59)40122 Craig County School Board (237) (271) (327) (121) (34)40123 Culpeper County School Board (784) (1,642) (3,102) (919) (245)40124 Cumberland County School Board (166) (365) (667) (291) (124)40125 Dickenson County School Board (644) (761) (1,077) (482) (89)40126 Dinwiddie County School Board (331) (730) (1,547) (598) (257)40128 Essex County Public Schools (482) (543) (770) (372) (131)40129 Fairfax County School Board (20,026) (43,653) (88,017) (23,352) (7,353)40130 Fauquier County School Board (2,796) (3,590) (5,702) (2,126) (656)40131 Floyd County School Board (213) (411) (717) (202) (19)40132 Fluvanna County Public Schools (705) (936) (1,730) (505) (118)40133 Franklin County Public Schools (245) (931) (2,319) (438) (101)40134 Frederick County School Board (123) (2,010) (5,643) (1,753) (386)40135 Giles County Schools (198) (446) (831) (229) (49)40136 Gloucester County School Board (990) (1,242) (2,002) (668) (300)40137 Goochland County School Board (99) (487) (988) (258) (51)40138 Grayson County School Board (561) (699) (724) (161) (70)40139 Greene County Public Schools (105) (430) (1,159) (388) (116)40140 Greensville County School Board (341) (515) (893) (188) (8)40141 Halifax County School Board (1,510) (1,661) (2,471) (1,143) (400)40142 Hanover County School Board (2,722) (3,629) (6,815) (2,118) (691)40143 Henrico County School Board (5,516) (8,652) (17,218) (5,024) (1,289)40144 Henry County Public Schools (1,184) (1,553) (2,514) (787) (260)40145 Highland County Public Schools (11) (40) (111) (21) (12)40146 Isle of Wight County Schools (1,281) (1,186) (2,050) (592) (161)40148 King George County School Board 163 (213) (1,039) (276) (199)40149 King & Queen County School Board (280) (269) (313) (70) (18)40150 King William County School Board (225) (580) (935) (305) (86)40151 Lancaster County Public Schools (240) (352) (569) (191) (62)40152 Lee County School Board (561) (715) (1,273) (335) (99)


Page 59


($ thousands)



40153 Loudoun County School Board 17,470 3,213 (21,306) 304 1,00240154 Louisa County Public Schools (175) (731) (1,700) (375) (46)40155 Lunenburg County School Board (394) (454) (742) (309) (48)40156 Madison County School Board (371) (455) (691) (194) (66)40157 Mathews County School Board (245) (347) (521) (201) (80)40158 Mecklenburg County School Board (999) (927) (1,589) (493) (79)40159 Middlesex County School Board (155) (230) (455) (78) 440160 Montgomery County School Board (435) (1,329) (2,887) (612) (159)40162 Nelson County Public Schools (354) (541) (842) (254) (52)40163 New Kent County School Board (125) (382) (881) (161) (28)40165 Northampton County Schools (442) (515) (732) (248) (66)40166 Northumberland County School Board (1) (228) (450) (54) 240167 Nottoway County School Board (441) (547) (864) (319) (118)40168 Orange County Public Schools (571) (1,075) (2,004) (650) (164)40169 Page County Public Schools (752) (951) (1,446) (551) (160)40170 Patrick County School Board (445) (624) (1,021) (410) (160)40171 Pittsylvania County School Board (71) (987) (2,421) (297) 6240172 Powhatan County School Board (747) (1,110) (1,800) (672) (267)40173 Prince Edward County School Board (913) (886) (1,022) (319) (48)40174 Prince George County School Board (987) (1,463) (2,447) (909) (251)40176 Prince William County School Board (931) (10,711) (29,922) (6,456) (1,510)40177 Pulaski County School Board (1,257) (1,335) (1,776) (666) (219)40178 Rappahannock County School Board (281) (319) (471) (190) (69)40179 Richmond County School Board (197) (279) (471) (159) (65)40180 Roanoke County School Board (2,202) (2,626) (4,754) (1,482) (673)40181 Rockbridge County School Board (483) (655) (1,122) (312) (85)40182 Rockingham County School Board (802) (2,006) (4,297) (1,147) (250)40183 Russell County School Board (570) (718) (1,323) (438) (102)40184 Scott County School Board (536) (813) (1,381) (408) (149)40185 Shenandoah County School Board (677) (1,222) (2,495) (856) (227)40186 Smyth County School Board (1,590) (1,660) (2,025) (758) (233)40187 Southampton County School Board (400) (611) (967) (259) (62)40188 Spotsylvania County School Board (4,287) (5,563) (9,644) (3,522) (1,086)40189 Stafford County School Board (4,412) (5,764) (9,712) (3,133) (1,229)40190 Surry County Schools (445) (485) (626) (204) (71)40191 Sussex County School Board (348) (348) (569) (189) (34)40192 Tazewell County Schools (1,611) (1,807) (2,423) (1,022) (353)40193 Warren County School Board (884) (1,239) (1,954) (522) (144)40195 Washington County School Board (1,904) (1,994) (2,753) (1,021) (344)40196 Westmoreland County School Board (128) (237) (516) (117) (85)40197 Wise County School Board (2,267) (2,541) (2,919) (1,371) (481)40198 Wythe County School Board (947) (1,141) (1,636) (583) (200)40199 York County School Board (839) (2,270) (4,934) (1,789) (505)40200 Alexandria City School Board (1,601) (3,593) (9,408) (3,098) (940)40201 Bristol City School Board (712) (793) (1,040) (424) (148)40202 Buena Vista City Schools (193) (276) (441) (179) (50)40203 Charlottesville Public Schools (519) (1,073) (2,511) (759) (218)40205 Danville City Schools (2,526) (2,278) (2,827) (1,089) (306)40206 Fredericksburg City Schools 30 (588) (1,525) (462) (133)40207 Hampton City Schools (5,233) (6,206) (8,276) (2,808) (968)40208 Harrisonburg City School Board 352 (242) (1,647) (105) 5

Page 60


($ thousands)



40209 Hopewell City School Board (675) (936) (1,579) (435) (190)40210 Lynchburg Public Schools (1,079) (2,209) (4,361) (1,858) (595)40211 Newport News Public Schools (5,167) (7,141) (11,841) (3,991) (1,270)40212 Norfolk Public Schools (11,202) (13,449) (19,406) (8,654) (2,833)40213 Petersburg City Schools (983) (1,389) (2,177) (850) (160)40214 Portsmouth School Board (3,572) (4,128) (6,273) (2,094) (441)40215 Radford City School Board (221) (299) (556) (170) (75)40216 Richmond Public Schools (2,119) (5,304) (11,257) (2,712) (225)40217 Roanoke City School Board (957) (2,567) (5,446) (1,852) (623)40219 Staunton City Schools (521) (669) (1,262) (453) (127)40220 Suffolk City School Board (1,390) (1,836) (4,534) (1,196) (206)40222 Winchester Public Schools (529) (1,164) (2,226) (795) (223)40223 Martinsville City Schools (594) (910) (1,092) (356) (103)40224 Falls Church Public Schools 465 (581) (1,806) (631) (193)40225 Colonial Heights City Schools (880) (988) (1,401) (437) (120)40230 Covington City School Board (154) (171) (327) (137) (75)40231 Fairfax City School Board (1) (3) (6) (2) 040232 Franklin City Public Schools (599) (666) (791) (420) (160)40233 Chesapeake Public Schools (5,591) (9,214) (15,214) (3,774) (1,090)40234 Virginia Beach City School Board (10,841) (15,904) (28,260) (8,361) (2,322)40236 Manassas Park City Schools 314 (441) (1,571) (554) (61)40306 Town of West Point School Board 33 (18) (200) (27) (32)40307 Lexington City School Board (48) (78) (158) (28) (11)40308 Waynesboro Public Schools (688) (816) (1,271) (470) (170)40309 Town of Colonial Beach Schools (57) (102) (226) (79) (30)40313 Galax City Schools (183) (308) (534) (185) (57)40314 Norton City Schools (216) (226) (342) (184) (67)40332 Manassas City Schools (1,898) (3,249) (4,953) (2,236) (810)40335 City of Salem Schools (852) (917) (1,490) (378) (89)40402 Williamsburg-James City County School Board (1,502) (2,729) (5,021) (1,717) (549)40403 Poquoson City Public Schools (299) (459) (802) (260) (95)40410 Valley Vocational Technical Center (66) (104) (166) (63) (25)40412 Charlottesville/Albemarle Vo-Tech Center (124) (79) (86) (61) (36)40413 The Pruden Center for Industry and Technology (451) (441) (455) (446) (221)40414 Jackson River Technical Center (126) (120) (127) (57) 140415 New Horizons Technical Center (52) (145) (424) (48) 540416 Northern Neck Regional Vocational Center (11) (66) (110) (42) (10)40417 Rowanty Vocational Technical Center (36) (41) (64) (38) (20)40418 Amelia-Nottoway Vocational Center (12) (11) (15) (5) 040421 Northern Neck Regional Special Education Program (90) (72) (54) (1) 040423 Maggie Walker Governor's School for Govt & Intl Studies (75) (141) (275) (72) (22)40424 Appomattox Region Governor's School (65) (112) (162) (69) (22)40425 Bridging Communities Regional Career and Tech Center 67 20 (10) 8 6

Total for Teacher Employers (139,997) (263,035) (519,502) (149,154) (42,918)

Page 61

SCHEDULE D - NET PENSION LIABILITYTEACHERS EMPLOYERS

($ thousands)




40100 Accomack County School Board 42,264 40,652 62,097 22,901 40101 Albemarle County Schools 138,093 133,078 203,279 74,970 40102 Alleghany County School Board 18,329 16,581 25,327 9,341 40103 Amelia County School Board 13,394 12,256 18,722 6,905 40104 Amherst County School Board 36,284 33,606 51,334 18,932 40105 Appomattox County School Board 17,087 16,416 25,076 9,248 40106 Arlington Public Schools 445,588 436,027 666,042 245,638 40107 Augusta County School Board 90,248 83,908 128,171 47,270 40108 Bath County School Board 7,225 6,690 10,219 3,769 40109 Bedford County School Board 75,240 72,970 111,463 41,108 40110 Bland County School Board 6,075 5,215 7,967 2,938 40111 Botetourt County Schools 42,235 39,152 59,806 22,056 40112 Brunswick County Public Schools 15,033 13,534 20,673 7,625 40113 Buchanan County School Board 22,102 20,219 30,885 11,391 40114 Buckingham County School Board 16,705 15,629 23,874 8,805 40115 Campbell County School Board 58,563 55,996 85,536 31,546 40116 Caroline County School Board 31,951 30,483 46,564 17,173 40117 Carroll County School Board 33,728 31,333 47,862 17,651 40118 Charles City County School Board 7,260 6,486 9,908 3,654 40119 Charlotte County School Board 17,424 16,719 25,539 9,419 40120 Chesterfield County School Board 452,768 441,087 673,772 248,488 40121 Clarke County School Board 18,603 17,860 27,282 10,062 40122 Craig County School Board 5,389 5,030 7,683 2,834 40123 Culpeper County School Board 67,223 64,188 98,048 36,161 40124 Cumberland County School Board 12,551 11,282 17,233 6,356 40125 Dickenson County School Board 15,148 14,151 21,615 7,972 40126 Dinwiddie County School Board 36,413 33,613 51,345 18,936 40128 Essex County Public Schools 12,644 11,279 17,229 6,354 40129 Fairfax County School Board 2,232,727 2,139,027 3,267,414 1,205,025 40130 Fauquier County School Board 113,561 106,175 162,185 59,815 40131 Floyd County School Board 15,747 15,393 23,513 8,672 40132 Fluvanna County Public Schools 37,033 35,532 54,275 20,017 40133 Franklin County Public Schools 64,075 62,429 95,362 35,170 40134 Frederick County School Board 133,333 128,205 195,836 72,225 40135 Giles County Schools 18,930 18,270 27,908 10,293 40136 Gloucester County School Board 46,860 43,526 66,487 24,521 40137 Goochland County School Board 22,821 22,108 33,770 12,455 40138 Grayson County School Board 13,938 13,134 20,062 7,399 40139 Greene County Public Schools 26,657 25,259 38,584 14,230 40140 Greensville County School Board 19,184 18,875 28,832 10,633 40141 Halifax County School Board 44,023 39,817 60,821 22,431 40142 Hanover County School Board 155,936 147,770 225,722 83,247 40143 Henrico County School Board 403,402 386,870 590,953 217,945 40144 Henry County Public Schools 56,742 53,687 82,008 30,244 40145 Highland County Public Schools 2,994 2,863 4,373 1,613 40146 Isle of Wight County Schools 45,337 43,319 66,171 24,404 40148 King George County School Board 35,131 32,893 50,246 18,530 40149 King & Queen County School Board 6,924 6,666 10,182 3,755 40150 King William County School Board 18,441 17,421 26,611 9,814 40151 Lancaster County Public Schools 11,861 11,152 17,035 6,283 40152 Lee County School Board 28,707 27,460 41,947 15,470 40153 Loudoun County School Board 843,087 842,841 1,287,460 474,819 40154 Louisa County Public Schools 42,184 41,282 63,059 23,256

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($ thousands)




40155 Lunenburg County School Board 11,943 11,388 17,396 6,416 40156 Madison County School Board 15,518 14,720 22,485 8,292 40157 Mathews County School Board 10,297 9,451 14,437 5,324 40158 Mecklenburg County School Board 34,556 33,411 51,035 18,822 40159 Middlesex County School Board 11,420 11,337 17,317 6,387 40160 Montgomery County School Board 77,443 75,093 114,706 42,304 40162 Nelson County Public Schools 17,741 17,034 26,020 9,596 40163 New Kent County School Board 24,460 23,911 36,524 13,471 40165 Northampton County Schools 14,179 13,409 20,482 7,554 40166 Northumberland County School Board 12,292 12,139 18,542 6,838 40167 Nottoway County School Board 17,720 16,414 25,072 9,247 40168 Orange County Public Schools 41,008 39,011 59,591 21,977 40169 Page County Public Schools 28,673 26,848 41,011 15,125 40170 Patrick County School Board 20,894 19,194 29,319 10,813 40171 Pittsylvania County School Board 64,515 64,357 98,307 36,256 40172 Powhatan County School Board 37,423 34,534 52,752 19,455 40173 Prince Edward County School Board 17,958 17,294 26,417 9,743 40174 Prince George County School Board 50,445 47,531 72,605 26,777 40176 Prince William County School Board 808,531 785,340 1,199,625 442,425 40177 Pulaski County School Board 33,960 31,530 48,162 17,762 40178 Rappahannock County School Board 8,958 8,208 12,537 4,624 40179 Richmond County School Board 10,272 9,574 14,624 5,393 40180 Roanoke County School Board 120,182 112,596 171,994 63,432 40181 Rockbridge County School Board 25,153 24,095 36,805 13,574 40182 Rockingham County School Board 100,671 97,190 148,461 54,752 40183 Russell County School Board 28,167 26,888 41,072 15,148 40184 Scott County School Board 31,140 29,418 44,936 16,573 40185 Shenandoah County School Board 53,339 50,631 77,340 28,523 40186 Smyth County School Board 35,321 32,756 50,036 18,453 40187 Southampton County School Board 20,036 19,208 29,341 10,821 40188 Spotsylvania County School Board 196,464 184,137 281,275 103,735 40189 Stafford County School Board 235,676 221,585 338,477 124,831 40190 Surry County Schools 12,396 11,580 17,689 6,524 40191 Sussex County School Board 11,983 11,541 17,630 6,502 40192 Tazewell County Schools 41,411 37,651 57,513 21,211 40193 Warren County School Board 45,117 43,274 66,103 24,379 40195 Washington County School Board 55,366 51,529 78,713 29,029 40196 Westmoreland County School Board 15,086 14,148 21,612 7,970 40197 Wise County School Board 43,158 38,222 58,385 21,532 40198 Wythe County School Board 32,609 30,404 46,443 17,128 40199 York County School Board 104,715 98,844 150,987 55,685 40200 Alexandria City School Board 227,215 215,896 329,786 121,626 40201 Bristol City School Board 19,341 17,745 27,106 9,997 40202 Buena Vista City Schools 8,136 7,564 11,554 4,261 40203 Charlottesville Public Schools 59,082 56,399 86,152 31,773 40205 Danville City Schools 48,745 45,360 69,289 25,554 40206 Fredericksburg City Schools 35,499 33,837 51,687 19,062 40207 Hampton City Schools 170,830 159,918 244,279 90,090 40208 Harrisonburg City School Board 58,087 57,498 87,830 32,392 40209 Hopewell City School Board 38,398 36,195 55,289 20,391 40210 Lynchburg Public Schools 87,249 80,732 123,320 45,481 40211 Newport News Public Schools 248,946 234,314 357,921 132,002 40212 Norfolk Public Schools 332,116 302,047 461,384 170,159

Page 63


($ thousands)




40213 Petersburg City Schools 35,072 33,194 50,704 18,700 40214 Portsmouth School Board 123,472 117,977 180,213 66,463 40215 Radford City School Board 13,625 12,773 19,510 7,196 40216 Richmond Public Schools 245,257 240,372 367,174 135,415 40217 Roanoke City School Board 123,985 116,773 178,374 65,785 40219 Staunton City Schools 26,496 25,034 38,240 14,103 40220 Suffolk City School Board 115,052 111,812 170,795 62,990 40222 Winchester Public Schools 45,450 42,860 65,470 24,145 40223 Martinsville City Schools 18,117 16,979 25,936 9,565 40224 Falls Church Public Schools 39,492 37,232 56,873 20,975 40225 Colonial Heights City Schools 29,138 27,685 42,290 15,596 40230 Covington City School Board 8,835 8,026 12,260 4,521 40231 Fairfax City School Board 148 141 216 80 40232 Franklin City Public Schools 11,818 10,178 15,547 5,734 40233 Chesapeake Public Schools 354,010 339,880 519,176 191,473 40234 Virginia Beach City School Board 625,579 596,910 911,795 336,272 40236 Manassas Park City Schools 32,060 31,147 47,577 17,547 40306 Town of West Point School Board 8,447 8,053 12,301 4,537 40307 Lexington City School Board 4,325 4,188 6,397 2,359 40308 Waynesboro Public Schools 28,083 26,175 39,984 14,746 40309 Town of Colonial Beach Schools 5,580 5,248 8,017 2,956 40313 Galax City Schools 11,130 10,483 16,013 5,906 40314 Norton City Schools 5,893 5,218 7,970 2,939 40332 Manassas City Schools 86,057 77,572 118,494 43,701 40335 City of Salem Schools 34,284 33,092 50,549 18,643 40402 Williamsburg-James City County School Board 106,201 99,893 152,589 56,275 40403 Poquoson City Public Schools 17,993 16,923 25,850 9,534 40410 Valley Vocational Technical Center 3,085 2,833 4,328 1,596 40412 Charlottesville/Albemarle Vo-Tech Center 1,804 1,454 2,220 819 40413 The Pruden Center for Industry and Technology 2,084 - - - 40414 Jackson River Technical Center 849 866 1,322 488 40415 New Horizons Technical Center 12,791 12,678 19,366 7,142 40416 Northern Neck Regional Vocational Center 1,739 1,629 2,488 918 40417 Rowanty Vocational Technical Center 1,176 1,000 1,528 563 40418 Amelia-Nottoway Vocational Center 327 310 473 175 40421 Northern Neck Regional Special Education Program 1,231 1,229 1,877 692 40423 Maggie Walker Governor's School for Govt & Intl Studies 6,861 6,590 10,067 3,713 40424 Appomattox Region Governor's School 2,683 2,467 3,769 1,390 40425 Bridging Communities Regional Career and Tech Center 704 774 1,182 436

Total Teacher Employers 12,297,975 11,759,992 17,963,676 6,625,048

Page 64

SCHEDULE A - PROPORTIONATE SHARE OF CONTRIBUTIONSVALORS EMPLOYERS



70156 Department of State Police $ 136,618 0.18841% $ 133,292 0.18326%70203 Woodrow Wilson Rehabilitation Center 68,998 0.09516% 78,241 0.10757%70204 The College of William and Mary 208,358 0.28735% 203,453 0.27972%70207 University of Virginia - Academic Division 549,808 0.75824% 568,394 0.78147%70208 Virginia Polytechnic Institute and State University 485,791 0.66996% 483,617 0.66491%70211 Virginia Military Institute 97,605 0.13461% 90,276 0.12412%70212 Virginia State University 157,038 0.21657% 157,853 0.21703%70213 Norfolk State University 244,731 0.33751% 239,413 0.32916%70214 Longwood University 146,103 0.20149% 159,651 0.21950%70215 University of Mary Washington 168,829 0.23283% 196,638 0.27035%70216 James Madison University 306,000 0.42201% 320,503 0.44065%70217 Radford University 220,551 0.30416% 201,397 0.27689%70221 Old Dominion University 448,037 0.61789% 462,422 0.63577%70236 Virginia Commonwealth University 866,619 1.19516% 887,226 1.21982%70241 Richard Bland College 33,832 0.04666% 39,057 0.05370%70242 Christopher Newport University 190,101 0.26217% 198,079 0.27233%70246 University of Virginia's College at Wise 78,852 0.10875% 79,163 0.10884%70247 George Mason University 530,082 0.73104% 613,238 0.84312%70280 Northern Virginia Community College 596,908 0.82320% 600,239 0.82525%70282 Piedmont Virginia Community College 30,619 0.04223% 31,461 0.04325%70283 J. Sargeant Reynolds Community College 121,166 0.16710% 126,294 0.17364%70286 Virginia Western Community College 85,067 0.11732% 84,272 0.11586%70288 Wytheville Community College 0 0.00000% 0 0.00000%70291 Blue Ridge Community College 14,955 0.02062% 2,631 0.00362%70292 Central Virginia Community College 47,856 0.06600% 50,614 0.06959%70293 Thomas Nelson Community College 91,832 0.12665% 91,527 0.12584%70294 Southwest Virginia Community College 35,485 0.04894% 32,637 0.04487%70296 Virginia Highlands Community College 13,140 0.01812% 13,502 0.01856%70297 Germanna Community College 36,126 0.04982% 37,120 0.05104%70298 Lord Fairfax Community College 39,967 0.05512% 33,130 0.04555%70299 Mountain Empire Community College 12,981 0.01790% 22,015 0.03027%70402 Marine Resources Commission 673,000 0.92814% 654,904 0.90041%70403 Department of Game and Inland Fisheries 1,689,742 2.33034% 1,808,607 2.48660%70701 Department of Corrections-Central Administration 8,954 0.01235% 0 0.00000%70709 Powhatan Correctional Center 0 0.00000% 0 0.00000%70716 Virginia Correctional Center for Women 1,280,744 1.76629% 1,284,062 1.76542%70718 Bland Correctional Center 1,397,862 1.92780% 1,421,075 1.95379%70721 Powhatan Reception and Classification Center 0 0.00000% 0 0.00000%70733 Sussex I State Prison 2,303,728 3.17709% 2,203,434 3.02943%70734 Sussex II State Prison 1,981,103 2.73216% 1,722,103 2.36767%70735 Wallen's Ridge State Prison 2,573,221 3.54875% 2,618,260 3.59976%

Valors Cost Sharing Plan

Page 65

SCHEDULE A - PROPORTIONATE SHARE OF CONTRIBUTIONSVALORS EMPLOYERS



Valors Cost Sharing Plan

70737 St. Brides Correctional Center 1,389,568 1.91637% 1,492,543 2.05205%70741 Red Onion State Prison 2,607,156 3.59555% 2,654,319 3.64934%70743 Fluvanna Women's Correctional Center 1,767,480 2.43755% 1,703,643 2.34229%70744 Mecklenburg Correctional Center 0 0.00000% 0 0.00000%70745 Nottoway Correctional Center 2,203,515 3.03889% 2,285,835 3.14272%70747 Marion Correctional Treatment Center 1,187,543 1.63775% 1,230,427 1.69168%70749 Buckingham Correctional Center 2,133,786 2.94272% 2,036,356 2.79972%70752 Deep Meadow Correctional Center 3,638,534 5.01793% 3,656,667 5.02744%70753 Deerfield Correctional Center 2,510,274 3.46194% 2,484,945 3.41647%70754 Augusta Correctional Center 1,730,299 2.38627% 1,650,961 2.26985%70756 Department of Corrections - Division of Institutions 111,338 0.15355% 109,761 0.15091%70757 Western Region Correctional Field Units 869,436 1.19905% 887,549 1.22026%70760 Central Region Correctional Field Units 0 0.00000% 0 0.00000%70761 Baskerville Correctional Center 813,894 1.12245% 816,053 1.12197%70767 Division of Community Corrections 9,184,797 12.66681% 9,467,092 13.01601%70768 Keen Mountain Correctional Center 1,675,648 2.31090% 1,708,728 2.34928%70769 Greensville Correctional Center 4,690,886 6.46924% 4,547,766 6.25258%70770 Dillwyn Correctional Center 1,885,520 2.60034% 1,880,597 2.58557%70771 Indian Creek Correctional Center 1,287,156 1.77513% 1,275,932 1.75424%70772 Haynesville Correctional Center 1,991,925 2.74708% 2,129,292 2.92750%70773 Coffeewood Correctional Center 1,540,239 2.12416% 1,571,488 2.16059%70774 Lunenburg Correctional Center 1,532,161 2.11302% 1,585,919 2.18043%70775 Pocahontas State Correctional Center 1,471,467 2.02931% 1,526,322 2.09849%70776 Green Rock Correctional Center 1,439,372 1.98505% 1,481,192 2.03644%70777 Department of Juvenile Justice 3,290,222 4.53757% 2,770,145 3.80859%70785 River North Correctional Center 1,666,417 2.29817% 1,836,170 2.52449%70786 Culpeper Correctional Center for Women 0 0.00000% 0 0.00000%70961 Division of Capitol Police 696,854 0.96104% 794,381 1.09217%70999 Department of Alcoholic Beverage Control 1,222,708 1.68625% 1,200,325 1.65029%

Total for VaLors Employers $ 72,510,604 100.00000% $ 72,734,208 100.00000%

Page 66

SCHEDULE B - SCHEDULE OF DEFERRED INFLOWS AND OUTFLOWS AND PENSION EXPENSEVALORS EMPLOYERS

($ thousands)




70156 Department of State Police 1 0 0 1 2 32 19 40 33 124 54 (15) 3970203 Woodrow Wilson Rehabilitation Center 0 0 0 75 75 19 11 23 0 53 32 58 9070204 The College of William and Mary 1 0 0 99 100 48 29 61 35 173 82 78 16070207 University of Virginia - Academic Division 3 0 0 254 257 137 80 171 36 424 230 125 35570208 Virginia Polytechnic Institute and State University 3 0 0 5 8 117 68 145 27 357 196 (34) 16270211 Virginia Military Institute 0 0 0 39 39 22 13 27 52 114 36 3 3970212 Virginia State University 1 0 0 50 51 39 22 47 0 108 64 19 8370213 Norfolk State University 1 0 0 189 190 57 34 72 51 214 97 127 22470214 Longwood University 1 0 0 137 138 38 23 48 0 109 65 119 18470215 University of Mary Washington 1 0 0 269 270 47 28 59 0 134 79 205 28470216 James Madison University 2 0 0 144 146 78 45 96 5 224 130 99 22970217 Radford University 1 0 0 35 36 49 28 60 129 266 81 (9) 7270221 Old Dominion University 2 0 0 242 244 111 65 139 0 315 187 334 52170236 Virginia Commonwealth University 5 0 0 227 232 215 125 266 0 606 359 265 62470241 Richard Bland College 0 0 0 74 74 8 6 12 4 30 16 33 4970242 Christopher Newport University 1 0 0 63 64 48 28 59 79 214 80 34 11470246 University of Virginia's College at Wise 0 0 0 19 19 18 11 24 0 53 32 29 6170247 George Mason University 3 0 0 524 527 147 87 184 50 468 248 254 50270280 Northern Virginia Community College 3 0 0 59 62 145 85 180 0 410 243 240 48370282 Piedmont Virginia Community College 0 0 0 34 34 9 4 9 0 22 13 64 7770283 J. Sargeant Reynolds Community College 1 0 0 39 40 30 18 38 42 128 51 21 7270286 Virginia Western Community College 0 0 0 3 3 20 12 25 11 68 34 17 5170288 Wytheville Community College 0 0 0 0 0 0 0 0 8 8 0 (35) (35)70291 Blue Ridge Community College 0 0 0 0 0 1 0 1 80 82 1 (41) (40)70292 Central Virginia Community College 0 0 0 40 40 12 7 15 0 34 20 56 7670293 Thomas Nelson Community College 0 0 0 79 79 22 13 27 4 66 37 75 11270294 Southwest Virginia Community College 0 0 0 1 1 7 5 10 20 42 13 (1) 1270296 Virginia Highlands Community College 0 0 0 2 2 3 2 4 0 9 5 1 670297 Germanna Community College 0 0 0 12 12 9 5 11 0 25 15 27 4270298 Lord Fairfax Community College 0 0 0 39 39 8 5 10 45 68 13 45 5870299 Mountain Empire Community College 0 0 0 75 75 5 3 7 2 17 9 49 5870402 Marine Resources Commission 3 0 0 0 3 157 92 197 232 678 265 (43) 22270403 Department of Game and Inland Fisheries 10 0 0 1,196 1,206 437 255 543 68 1,303 731 508 1,23970701 Department of Corrections-Central Administration 0 0 0 32 32 0 0 0 58 58 0 (1) (1)70709 Powhatan Correctional Center 0 0 0 0 0 0 0 0 933 933 0 (4,763) (4,763)70716 Virginia Correctional Center for Women 7 0 0 18 25 310 181 386 76 953 519 514 1,03370718 Bland Correctional Center 7 0 0 145 152 342 201 427 0 970 575 115 69070721 Powhatan Reception and Classification Center 0 0 0 0 0 0 0 0 380 380 0 (1,748) (1,748)70733 Sussex I State Prison 12 0 0 205 217 532 311 662 719 2,224 891 (207) 68470734 Sussex II State Prison 9 0 0 0 9 416 243 517 2,019 3,195 696 (1,069) (373)70735 Wallen's Ridge State Prison 14 0 0 386 400 631 370 786 0 1,787 1,059 644 1,70370737 St. Brides Correctional Center 8 0 0 811 819 360 211 448 0 1,019 603 627 1,23070741 Red Onion State Prison 14 0 0 455 469 640 375 797 0 1,812 1,073 611 1,68470743 Fluvanna Women's Correctional Center 9 0 0 147 156 411 240 512 735 1,898 689 70 75970744 Mecklenburg Correctional Center 0 0 0 0 0 0 0 0 0 0 0 0 070745 Nottoway Correctional Center 12 0 0 493 505 551 323 687 48 1,609 924 170 1,09470747 Marion Correctional Treatment Center 6 0 0 349 355 296 174 370 0 840 497 407 90470749 Buckingham Correctional Center 11 0 0 43 54 492 287 612 816 2,207 823 (335) 488


Page 67

SCHEDULE B - SCHEDULE OF DEFERRED INFLOWS AND OUTFLOWS AND PENSION EXPENSEVALORS EMPLOYERS

($ thousands)





70752 Deep Meadow Correctional Center 19 0 0 1,836 1,855 882 516 1,098 0 2,496 1,478 4,284 5,76270753 Deerfield Correctional Center 13 0 0 222 235 599 351 746 213 1,909 1,005 254 1,25970754 Augusta Correctional Center 9 0 0 166 175 399 233 496 579 1,707 667 (273) 39470756 Department of Corrections - Division of Institutions 1 0 0 0 1 27 15 33 38 113 44 (90) (46)70757 Western Region Correctional Field Units 5 0 0 131 136 215 125 267 104 711 359 (569) (210)70760 Central Region Correctional Field Units 0 0 0 0 0 0 0 0 0 0 0 (499) (499)70761 Baskerville Correctional Center 4 0 0 25 29 197 115 245 3 560 330 110 44070767 Division of Community Corrections 52 0 0 1,636 1,688 2,287 1,336 2,845 544 7,012 3,829 475 4,30470768 Keen Mountain Correctional Center 9 0 0 297 306 412 241 513 0 1,166 691 634 1,32570769 Greensville Correctional Center 24 0 0 169 193 1,097 642 1,366 1,457 4,562 1,839 (174) 1,66570770 Dillwyn Correctional Center 10 0 0 1 11 454 265 565 127 1,411 760 (28) 73270771 Indian Creek Correctional Center 7 0 0 39 46 308 180 383 120 991 516 86 60270772 Haynesville Correctional Center 11 0 0 886 897 512 301 640 140 1,593 861 499 1,36070773 Coffeewood Correctional Center 8 0 0 302 310 379 222 472 0 1,073 635 516 1,15170774 Lunenburg Correctional Center 8 0 0 556 564 383 224 476 0 1,083 641 483 1,12470775 Pocahontas State Correctional Center 8 0 0 689 697 369 215 458 0 1,042 617 704 1,32170776 Green Rock Correctional Center 8 0 0 434 442 357 209 445 0 1,011 599 431 1,03070777 Department of Juvenile Justice 15 0 0 0 15 669 391 832 5,355 7,247 1,120 (4,958) (3,838)70785 River North Correctional Center 10 0 0 1,370 1,380 444 259 551 0 1,254 742 1,505 2,24770786 Culpeper Correctional Center for Women 0 0 0 0 0 0 0 0 227 227 0 (497) (497)70961 Division of Capitol Police 4 0 0 617 621 191 112 239 250 792 321 172 49370999 Department of Alcoholic Beverage Control 6 0 0 0 6 289 169 361 531 1,350 485 (807) (322)

Total for VaLORS Employers 383 0 0 16,485 16,868 17,546 10,265 21,845 16,485 66,141 29,406 0 29,406

Page 68

SCHEDULE C - AMORTIZATION OF DEFERRED INFLOWS AND OUTFLOWSVALORS EMPLOYERS

($ thousands)


70156 Department of State Police (67) (29) (24) (2) 070203 Woodrow Wilson Rehabilitation Center 19 18 (14) (1) 070204 The College of William and Mary 7 (41) (37) (2) 070207 University of Virginia - Academic Division (36) (20) (104) (7) 070208 Virginia Polytechnic Institute and State University (180) (75) (88) (6) 070211 Virginia Military Institute (23) (33) (16) (3) 070212 Virginia State University (9) (18) (28) (2) 070213 Norfolk State University 64 (41) (44) (3) 070214 Longwood University 40 20 (29) (2) 070215 University of Mary Washington 115 59 (36) (2) 070216 James Madison University (14) (1) (59) (4) 070217 Radford University (106) (85) (37) (2) 070221 Old Dominion University 36 (17) (84) (6) 070236 Virginia Commonwealth University (140) (60) (162) (12) 070241 Richard Bland College 39 12 (7) 0 070242 Christopher Newport University (103) (9) (36) (2) 070246 University of Virginia's College at Wise (9) (10) (14) (1) 070247 George Mason University 20 159 (112) (8) 070280 Northern Virginia Community College (154) (76) (110) (8) 070282 Piedmont Virginia Community College 19 (1) (5) (1) 070283 J. Sargeant Reynolds Community College (61) (3) (23) (1) 070286 Virginia Western Community College (34) (14) (15) (2) 070288 Wytheville Community College (8) 0 0 0 070291 Blue Ridge Community College (43) (38) 0 (1) 070292 Central Virginia Community College 12 3 (9) 0 070293 Thomas Nelson Community College 42 (11) (17) (1) 070294 Southwest Virginia Community College (20) (14) (6) (1) 070296 Virginia Highlands Community College (4) (1) (2) 0 070297 Germanna Community College (3) (3) (7) 0 070298 Lord Fairfax Community College 2 (23) (6) (2) 070299 Mountain Empire Community College 37 25 (4) 0 070402 Marine Resources Commission (394) (154) (120) (7) 070403 Department of Game and Inland Fisheries 137 120 (330) (24) 070701 Department of Corrections-Central Administration (1) (25) 0 0 070709 Powhatan Correctional Center (933) 0 0 0 070716 Virginia Correctional Center for Women (496) (180) (236) (16) 070718 Bland Correctional Center (405) (134) (260) (19) 070721 Powhatan Reception and Classification Center (380) 0 0 0 070733 Sussex I State Prison (963) (612) (402) (30) 070734 Sussex II State Prison (1,802) (1,047) (315) (22) 070735 Wallen's Ridge State Prison (635) (240) (478) (34) 070737 St. Brides Correctional Center (10) 102 (273) (19) 070741 Red Onion State Prison (590) (233) (485) (35) 070743 Fluvanna Women's Correctional Center (954) (454) (311) (23) 0


Page 69

SCHEDULE C - AMORTIZATION OF DEFERRED INFLOWS AND OUTFLOWSVALORS EMPLOYERS

($ thousands)



70744 Mecklenburg Correctional Center 0 0 0 0 070745 Nottoway Correctional Center (574) (82) (418) (30) 070747 Marion Correctional Treatment Center (200) (43) (225) (17) 070749 Buckingham Correctional Center (1,157) (596) (372) (28) 070752 Deep Meadow Correctional Center 501 (426) (668) (48) 070753 Deerfield Correctional Center (761) (427) (454) (32) 070754 Augusta Correctional Center (738) (470) (302) (22) 070756 Department of Corrections - Division of Institutions (71) (20) (20) (1) 070757 Western Region Correctional Field Units (327) (73) (162) (13) 070760 Central Region Correctional Field Units 0 0 0 0 070761 Baskerville Correctional Center (259) (111) (150) (11) 070767 Division of Community Corrections (2,925) (546) (1,729) (124) 070768 Keen Mountain Correctional Center (381) (145) (312) (22) 070769 Greensville Correctional Center (2,369) (1,109) (831) (60) 070770 Dillwyn Correctional Center (741) (290) (343) (26) 070771 Indian Creek Correctional Center (477) (219) (233) (16) 070772 Haynesville Correctional Center (379) 99 (389) (27) 070773 Coffeewood Correctional Center (324) (130) (287) (22) 070774 Lunenburg Correctional Center (149) (58) (290) (22) 070775 Pocahontas State Correctional Center (6) (40) (279) (20) 070776 Green Rock Correctional Center (199) (80) (271) (19) 070777 Department of Juvenile Justice (4,629) (2,061) (506) (36) 070785 River North Correctional Center 226 260 (335) (25) 070786 Culpeper Correctional Center for Women (227) 0 0 0 070961 Division of Capitol Police (182) 167 (145) (11) 070999 Department of Alcoholic Beverage Control (858) (251) (219) (16) 0

Total for VaLORS Employers (25,194) (9,835) (13,285) (959) 0

Page 70

SCHEDULE D - NET PENSION LIABILITYVALORS EMPLOYERS

($ thousands)




70156 Department of State Police 1,236 1,142 1,620 74570203 Woodrow Wilson Rehabilitation Center 624 670 951 43870204 The College of William and Mary 1,886 1,743 2,474 1,13970207 University of Virginia - Academic Division 4,976 4,870 6,911 3,18170208 Virginia Polytechnic Institute and State University 4,397 4,144 5,880 2,70670211 Virginia Military Institute 883 774 1,098 50670212 Virginia State University 1,421 1,353 1,920 88470213 Norfolk State University 2,215 2,051 2,911 1,34070214 Longwood University 1,322 1,368 1,941 89370215 University of Mary Washington 1,528 1,684 2,391 1,10070216 James Madison University 2,769 2,746 3,897 1,79370217 Radford University 1,996 1,725 2,449 1,12770221 Old Dominion University 4,055 3,962 5,623 2,58870236 Virginia Commonwealth University 7,843 7,602 10,787 4,96570241 Richard Bland College 306 334 475 21870242 Christopher Newport University 1,720 1,697 2,408 1,10870246 University of Virginia's College at Wise 713 678 962 44370247 George Mason University 4,798 5,254 7,456 3,43170280 Northern Virginia Community College 5,403 5,143 7,299 3,35970282 Piedmont Virginia Community College 278 269 382 17670283 J. Sargeant Reynolds Community College 1,097 1,082 1,535 70670286 Virginia Western Community College 770 722 1,024 47170288 Wytheville Community College 0 0 0 070291 Blue Ridge Community College 135 22 32 1470292 Central Virginia Community College 433 434 615 28370293 Thomas Nelson Community College 831 784 1,113 51270294 Southwest Virginia Community College 321 280 397 18370296 Virginia Highlands Community College 119 116 164 7670297 Germanna Community College 326 318 451 20870298 Lord Fairfax Community College 362 283 402 18570299 Mountain Empire Community College 117 189 268 12370402 Marine Resources Commission 6,091 5,611 7,962 3,66470403 Department of Game and Inland Fisheries 15,294 15,496 21,990 10,12070701 Department of Corrections-Central Administration 81 0 0 070709 Powhatan Correctional Center 0 0 0 070716 Virginia Correctional Center for Women 11,592 11,002 15,613 7,18670718 Bland Correctional Center 12,652 12,175 17,278 7,95270721 Powhatan Reception and Classification Center 0 0 0 070733 Sussex I State Prison 20,851 18,879 26,791 12,33070734 Sussex II State Prison 17,931 14,755 20,939 9,63770735 Wallen's Ridge State Prison 23,291 22,433 31,834 14,65170737 St. Brides Correctional Center 12,577 12,788 18,147 8,35270741 Red Onion State Prison 23,598 22,742 32,273 14,85370743 Fluvanna Women's Correctional Center 15,997 14,596 20,714 9,533

Page 71

SCHEDULE D - NET PENSION LIABILITYVALORS EMPLOYERS

($ thousands)




70744 Mecklenburg Correctional Center 0 0 0 070745 Nottoway Correctional Center 19,944 19,585 27,792 12,79170747 Marion Correctional Treatment Center 10,749 10,542 14,961 6,88570749 Buckingham Correctional Center 19,313 17,448 24,760 11,39570752 Deep Meadow Correctional Center 32,932 31,330 44,460 20,46170753 Deerfield Correctional Center 22,720 21,291 30,213 13,90570754 Augusta Correctional Center 15,662 14,145 20,074 9,23970756 Department of Corrections - Division of Institutions 1,007 940 1,335 61470757 Western Region Correctional Field Units 7,869 7,605 10,792 4,96770760 Central Region Correctional Field Units 0 0 0 070761 Baskerville Correctional Center 7,367 6,992 9,922 4,56670767 Division of Community Corrections 83,139 81,115 115,106 52,97570768 Keen Mountain Correctional Center 15,166 14,641 20,776 9,56270769 Greensville Correctional Center 42,457 38,965 55,295 25,44970770 Dillwyn Correctional Center 17,066 16,113 22,866 10,52370771 Indian Creek Correctional Center 11,650 10,932 15,514 7,14070772 Haynesville Correctional Center 18,029 18,244 25,889 11,91570773 Coffeewood Correctional Center 13,941 13,465 19,108 8,79470774 Lunenburg Correctional Center 13,868 13,588 19,283 8,87470775 Pocahontas State Correctional Center 13,319 13,077 18,558 8,54170776 Green Rock Correctional Center 13,027 12,691 18,010 8,28970777 Department of Juvenile Justice 29,780 23,734 33,681 15,50170785 River North Correctional Center 15,083 15,732 22,326 10,27570786 Culpeper Correctional Center for Women 0 0 0 070961 Division of Capitol Police 6,307 6,806 9,659 4,44570999 Department of Alcoholic Beverage Control 11,067 10,284 14,594 6,716

Total for VaLORS Employers 656,297 623,181 884,351 407,001

Page 72

SCHEDULE B - SCHEDULE OF DEFERRED INFLOWS AND OUTFLOWS AND PENSION EXPENSE

POLITICAL SUBDIVISIONS($ thousands)

Employer Code Political Subdivision

Difference Between

Expected and Actual

ExperienceChanges of

Assumptions

Difference Between

Projected and Actual Earnings

on Plan Investments

Employer Contributions Subsequent to

the Measurement

Date Total

Difference Between

Expected and Actual


Assumptions

Difference Between


on Plan Investments

Employer Contributions

Subsequent to the Measurement

Date TotalPension Expense

55100 Accomack County 390 0 1,306 0 1,696 499 158 1,809 0 2,467 (242)55101 Albemarle County 1,234 0 3,374 0 4,608 944 403 4,695 0 6,042 2,76155102 Alleghany County 135 0 724 0 859 576 92 992 0 1,660 (36)55103 Amelia County 0 0 339 0 339 539 45 476 0 1,060 (438)55104 Amherst County 19 0 904 0 923 156 25 1,230 0 1,411 14555105 Appomattox County 6 0 485 0 491 399 39 648 0 1,086 16155107 Augusta County 0 0 1,903 0 1,903 1,030 122 2,575 0 3,727 4655108 Bath County 31 0 282 0 314 337 43 375 0 756 10455109 Bedford County 1,932 0 1,483 0 3,415 534 191 2,049 0 2,774 13955110 Bland County 23 5 173 0 201 256 0 238 0 495 7455111 Botetourt County 0 0 1,034 0 1,034 1,917 126 1,462 0 3,505 (302)55112 Brunswick County 63 0 409 0 471 540 14 563 0 1,116 3055113 Buchanan County 359 0 974 0 1,332 645 122 1,334 0 2,101 77455114 Buckingham County 1 0 384 0 384 281 216 547 0 1,044 (180)55115 Campbell County 0 0 1,411 0 1,411 846 132 1,943 0 2,921 11555116 Caroline County 0 0 1,090 0 1,090 1,829 163 1,579 0 3,571 (1,088)55117 Carroll County 143 0 677 0 820 484 84 936 0 1,504 41855118 Charles City County 0 0 329 0 329 413 5 444 0 863 (205)55119 Charlotte County 0 0 496 0 496 368 71 705 0 1,144 (195)55120 Chesterfield County 0 1,057 20,076 0 21,133 10,450 0 27,566 0 38,016 8,96455121 Clarke County 0 0 436 0 436 316 20 611 0 947 (78)55122 Craig County 0 1 172 0 173 34 0 229 0 263 (0)55123 Culpeper County 656 0 1,219 0 1,875 227 132 1,718 0 2,077 97255124 Cumberland County 14 7 284 0 305 229 0 393 0 622 7155125 Dickenson County 226 0 641 0 868 26 93 885 0 1,004 45455126 Dinwiddie County 157 12 767 0 936 370 0 1,073 0 1,443 6355128 Essex County 0 0 354 0 354 372 27 495 0 895 (84)55130 Fauquier County 637 0 2,453 0 3,090 278 288 3,507 0 4,074 1,24455131 Floyd County 751 0 337 0 1,088 141 11 462 0 614 49055132 Fluvanna County 122 0 486 0 608 140 14 679 0 832 1255133 Franklin County 0 0 1,366 0 1,366 781 114 1,864 0 2,759 (220)55134 Frederick County 3,093 0 2,975 0 6,068 744 732 4,274 0 5,751 3,09055135 Giles County 14 0 498 0 512 130 39 688 0 857 44055136 Gloucester County 0 6 1,333 0 1,339 686 0 1,870 0 2,556 24055137 Goochland County 259 0 682 0 941 228 112 976 0 1,316 41255138 Grayson County 12 0 414 0 426 504 2 564 0 1,070 22455139 Greene County 180 0 434 0 614 351 149 612 0 1,111 (1)55140 Greensville County 36 0 487 0 522 131 69 673 0 874 3955141 Halifax County 46 0 867 0 913 161 70 1,177 0 1,408 (73)55142 Hanover County 136 0 5,019 0 5,155 2,763 580 7,243 0 10,585 53255143 Henrico County 0 2,196 26,969 0 29,165 12,702 0 36,817 0 49,519 11,62255144 Henry County 1,129 0 1,683 0 2,812 45 52 2,287 0 2,384 1,11555145 Highland County 60 1 140 0 200 59 0 187 0 247 9855146 Isle of Wight County 555 0 932 0 1,486 115 46 1,306 0 1,467 82255147 James City County 25 0 3,695 0 3,720 1,279 594 5,088 0 6,961 448

Deferred Outflows of Resources Deferred Inflows of Resources

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55148 King George County 800 0 740 0 1,540 97 200 1,067 0 1,364 42955149 King & Queen County 0 0 238 0 238 101 13 325 0 439 (171)55150 King William County 186 0 345 0 531 72 5 484 0 560 1055151 Lancaster County 428 0 444 0 872 315 9 613 0 937 13755152 Lee County 89 49 586 0 724 710 0 796 0 1,506 (182)55153 Loudoun County 742 0 14,086 0 14,829 4,045 432 20,203 0 24,680 11,58855154 Louisa County 674 0 808 0 1,483 315 114 1,149 0 1,579 23355155 Lunenburg County 0 0 259 0 259 245 11 346 0 602 (56)55156 Madison County 65 0 379 0 443 439 20 523 0 982 (3)55157 Mathews County 0 6 260 0 267 139 0 361 0 500 (107)55158 Mecklenburg County 138 0 954 0 1,092 459 143 1,300 0 1,902 (372)55159 Middlesex County 0 0 260 0 260 189 3 361 0 552 (267)55160 Montgomery County 0 0 1,708 0 1,708 1,417 190 2,392 0 3,998 (190)55162 Nelson County 88 0 415 0 502 327 29 537 0 893 (13)55163 New Kent County 443 0 558 0 1,001 0 62 802 0 865 71855165 Northampton County 2 0 723 0 725 782 122 1,001 0 1,905 (278)55166 Northumberland County 139 0 380 0 519 81 53 517 0 651 11955167 Nottoway County 0 0 395 0 395 383 44 530 0 957 (644)55168 Orange County 0 0 728 0 728 21 20 1,031 0 1,073 36755169 Page County 220 0 617 0 837 652 18 843 0 1,514 17155170 Patrick County 725 0 482 0 1,207 80 58 673 0 811 52655171 Pittsylvania County 333 0 1,438 0 1,771 168 75 1,955 0 2,199 68555172 Powhatan County 713 0 397 0 1,110 509 127 597 0 1,233 70155173 Prince Edward County 0 2 486 0 488 595 0 678 0 1,274 (440)55174 Prince George County 0 0 1,143 0 1,143 1,118 0 1,600 0 2,718 68155176 Prince William County 423 1,405 23,864 0 25,692 7,082 0 33,623 0 40,705 18,39655177 Pulaski County 0 0 1,148 0 1,148 593 57 1,559 0 2,209 10955178 Rappahannock County 213 0 300 0 513 0 66 418 0 483 21055179 Richmond County 3 0 302 0 305 479 36 406 0 921 (90)55180 Roanoke County 172 0 4,800 0 4,972 2,105 237 6,570 0 8,912 1,92755181 Rockbridge County 0 0 697 0 697 274 80 971 0 1,325 25855182 Rockingham County 494 0 2,062 0 2,555 223 530 2,907 0 3,660 1,23455183 Russell County 0 65 633 0 699 593 0 837 0 1,430 (83)55184 Scott County 127 0 558 0 685 414 11 757 0 1,181 16455185 Shenandoah County 0 0 1,008 0 1,008 792 99 1,409 0 2,300 6155186 Smyth County 0 0 910 0 910 1,091 108 1,234 0 2,433 (885)55187 Southampton County 214 0 828 0 1,042 140 22 1,140 0 1,302 36655188 Spotsylvania County 1,841 0 3,431 0 5,272 176 776 4,904 0 5,856 2,69755189 Stafford County 250 0 3,759 0 4,009 1,696 535 5,370 0 7,602 1,68755190 Surry County 362 14 408 0 784 42 0 542 0 584 13755191 Sussex County 0 0 564 0 564 1,385 168 800 0 2,354 (957)55192 Tazewell County 143 0 1,120 0 1,263 245 71 1,533 0 1,849 75255193 Warren County 114 0 892 0 1,006 260 68 1,235 0 1,563 14855195 Washington County 0 0 966 0 966 1,181 46 1,307 0 2,535 (210)55196 Westmoreland County 390 2 524 0 917 269 0 730 0 1,000 (144)

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55197 Wise County 579 0 1,125 0 1,705 738 57 1,496 0 2,290 16855198 Wythe County 176 0 752 0 929 92 27 1,023 0 1,142 8555199 York County 989 0 4,207 0 5,196 750 470 5,827 0 7,047 4,20255200 City of Alexandria 886 0 11,791 0 12,677 3,543 267 16,083 0 19,894 1,72755201 City of Bristol 0 98 2,231 0 2,329 1,492 0 2,896 0 4,388 68255202 City of Buena Vista 266 0 375 0 641 35 36 499 0 570 48555203 Town of St Paul 148 0 51 0 199 3 19 70 0 92 9455204 City of Clifton Forge 0 0 201 0 201 67 0 277 0 344 355205 City of Danville 0 0 554 0 554 230 99 749 0 1,078 5855206 City of Fredericksburg 1,323 0 2,491 0 3,814 940 63 3,381 0 4,384 1,18355207 City of Hampton 0 1,280 10,670 0 11,950 4,661 0 14,339 0 19,001 7,34155208 City of Harrisonburg 944 0 2,818 0 3,763 1,558 561 3,912 0 6,031 1,46055209 City of Hopewell 45 0 2,190 0 2,235 1,785 0 2,888 0 4,674 1,12855210 City of Lynchburg 89 1,036 6,246 0 7,370 3,681 0 8,273 0 11,955 5,88655211 Town of Crewe 27 0 69 0 96 277 32 97 0 405 (144)55212 City of Norfolk 0 0 2,182 0 2,182 1,303 423 3,070 0 4,796 18655213 City of Petersburg 0 164 3,718 0 3,882 3,166 0 4,893 0 8,059 (4,496)55214 City of Portsmouth 0 185 6,905 0 7,090 7,001 0 9,538 0 16,539 (543)55215 City of Radford 220 0 1,058 0 1,278 474 114 1,458 0 2,047 13255216 City of Richmond 0 0 2,647 0 2,647 1,378 404 3,602 0 5,384 5655217 City of Roanoke 328 0 1,296 0 1,625 288 79 1,765 0 2,132 77455218 Town of Craigsville 7 0 7 0 14 26 1 11 0 39 355219 City of Staunton 0 0 1,378 0 1,378 908 52 1,906 0 2,866 28955220 City of Suffolk 5,585 0 5,524 0 11,108 2,081 351 7,706 0 10,138 3,91355221 City of Williamsburg 0 0 1,370 0 1,370 356 69 1,857 0 2,282 17855222 City of Winchester 0 0 2,078 0 2,078 979 365 2,927 0 4,270 (67)55223 City of Martinsville 0 54 1,866 0 1,921 276 0 2,487 0 2,763 1,00555224 City of Falls Church 0 0 125 0 125 219 21 172 0 412 (182)55225 City of Colonial Heights 0 0 1,426 0 1,426 1,665 43 1,983 0 3,692 18755226 Town of Front Royal 12 0 743 0 755 113 113 999 0 1,225 41555227 Town of Boyce 0 0 2 0 2 0 0 2 0 2 (4)55228 Town of Middletown 12 0 16 0 27 42 8 22 0 72 (26)55229 Town of Chilhowie 0 0 68 0 68 169 9 95 0 273 (23)55230 City of Covington 43 0 474 0 517 166 62 642 0 870 9855231 Town of Floyd 15 0 7 0 22 1 2 10 0 13 855232 City of Franklin 0 0 777 0 777 371 37 1,041 0 1,450 28255233 City of Chesapeake 3,991 1,272 18,172 0 23,435 5,944 0 24,829 0 30,772 12,55155234 City of Virginia Beach 3,883 3,981 37,311 0 45,175 3,364 0 50,574 0 53,938 28,35355235 City of Norton 49 0 382 0 432 438 16 521 0 975 (111)55236 City of Manassas Park 20 0 762 0 782 222 102 1,073 0 1,398 3055237 Town of Exmore 11 0 33 0 44 24 1 48 0 74 355238 Town of Pound 72 4 31 0 107 0 0 40 0 40 7655239 Town of Grottoes 96 0 41 0 137 10 10 63 0 83 9655240 Town of Onley 7 0 6 0 12 1 2 9 0 12 12555241 Town of West Point 53 0 93 0 145 36 18 137 0 192 (45)

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55242 Town of South Hill 368 0 198 0 566 293 153 288 0 734 1,63455243 Town of Rural Retreat 20 1 15 0 36 101 0 20 0 121 (7)55244 Town of Dillwyn 0 0 0 0 0 0 0 1 0 1 (0)55245 Town of Scottsville 28 0 9 0 36 0 7 13 0 20 2855246 Town of Burkeville 0 0 6 0 6 6 0 8 0 14 (12)55247 Town of Madison 0 0 1 0 1 5 0 1 0 7 (3)55248 Town of Pennington Gap 3 0 22 0 25 17 12 34 0 63 (11)55249 Town of La Crosse 6 0 8 0 14 1 0 12 0 13 (11)55250 Town of Rich Creek 37 0 8 0 45 18 3 12 0 32 1755251 Town of White Stone 0 0 0 0 0 0 0 0 0 0 055252 Town of Windsor 53 0 18 0 72 16 18 29 0 62 (1)55253 Town of Haysi 7 4 4 0 15 3 0 6 0 8 2555254 Town of Stephens City 0 1 27 0 28 82 0 39 0 121 (12)55255 Town of Brodnax 5 0 3 0 8 50 1 5 0 57 955256 Town of Mineral 2 0 4 0 6 4 1 6 0 12 (9)55257 Town of Lebanon 67 0 94 0 161 37 87 138 0 262 21655258 City of Newport News 624 0 483 0 1,107 500 845 920 0 2,265 1,60755259 Town of Richlands 180 0 123 0 303 252 100 181 0 533 44755260 Town of Haymarket 23 0 8 0 30 71 12 14 0 98 4655261 Town of Lovettsville 37 0 5 0 41 9 5 10 0 24 2855262 Town of Troutville 0 0 0 0 0 0 0 0 0 0 (1)55300 Town of Abingdon 348 0 410 0 758 404 154 571 0 1,129 1,68055301 Town of Dumfries 0 0 107 0 107 128 0 141 0 270 (105)55302 Town of Iron Gate 4 0 7 0 11 10 0 9 0 19 (21)55303 Town of Montross 1 1 9 0 11 3 0 13 0 16 555304 Town of South Boston 196 0 437 0 633 94 10 594 0 698 12255305 Town of Gretna 160 0 35 0 195 53 13 50 0 116 2655306 Town of Remington 11 1 13 0 25 1 0 18 0 19 2555307 City of Lexington 0 0 527 0 527 829 68 719 0 1,616 (247)55308 City of Waynesboro 0 0 1,528 0 1,529 294 23 2,057 0 2,374 48055309 Town of Colonial Beach 0 0 155 0 155 252 3 216 0 471 (249)55310 Town of Smithfield 55 0 213 0 267 140 20 308 0 468 155311 Town of Brookneal 1 0 32 0 33 0 0 42 0 42 2155312 Town of Hamilton 8 1 16 0 25 0 0 21 0 21 3955313 City of Galax 0 0 593 0 593 723 144 827 0 1,694 (274)55314 Town of Jonesville 12 0 22 0 34 23 2 31 0 55 (15)55315 Town of Wytheville 388 0 560 0 948 604 309 792 0 1,705 1,87655316 City of Fairfax 3,459 0 2,811 0 6,270 822 1,055 3,783 0 5,661 2,04155317 Town of Vienna 77 0 1,288 0 1,365 450 122 1,746 0 2,317 57855318 Town of Vinton 242 3 389 0 634 135 0 524 0 659 16355319 City of Emporia 101 0 555 0 656 228 36 768 0 1,032 (12)55320 Town of Culpeper 38 0 749 0 787 74 200 1,036 0 1,309 48055321 Town of Woodstock 19 0 219 0 238 615 43 306 0 963 (72)55322 Town of Glasgow 5 0 19 0 23 0 0 26 0 27 (12)55323 Town of Marion 0 0 309 0 309 235 71 425 0 731 34

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55324 Town of Altavista 1 0 242 0 244 132 3 325 0 459 455325 Town of Herndon 0 0 1,684 0 1,684 1,220 262 2,367 0 3,850 (562)55326 Town of Pearisburg 158 0 140 0 298 57 14 192 0 264 16355327 Town of Christiansburg 0 0 802 0 802 844 129 1,121 0 2,094 12855328 Town of Wakefield 1 0 10 0 11 0 0 14 0 14 955329 Town of Leesburg 402 0 1,936 0 2,338 2,059 419 2,709 0 5,188 46555330 Town of Chatham 0 0 45 0 45 59 24 65 0 148 (33)55331 Town of Bowling Green 12 0 20 0 33 0 0 27 0 27 7655332 City of Manassas 2,477 0 2,704 0 5,181 2,233 465 3,684 0 6,382 80655333 Town of Alberta 0 0 7 0 7 0 0 9 0 9 (5)55334 Town of Boydton 47 0 29 0 76 0 0 40 0 40 255335 City of Salem 220 67 3,877 0 4,164 374 0 5,070 0 5,444 2,02055336 Town of Mckenney 0 0 8 0 8 3 0 11 0 14 1455337 Town of Narrows 44 0 74 0 119 0 7 104 0 112 7855338 Town of Quantico 0 0 17 0 17 1 0 22 0 22 2255339 Town of Halifax 0 0 42 0 42 19 0 58 0 76 (122)55340 Town of Blacksburg 395 0 1,399 0 1,794 645 172 1,932 0 2,749 1,30455341 Town of Chincoteague 28 0 151 0 179 255 48 217 0 520 955342 Town of Lawrenceville 67 0 81 0 148 35 39 107 0 181 3055343 Town of Amherst 58 0 87 0 145 96 14 117 0 227 9555344 Town of Stanley 7 0 53 0 61 56 24 77 0 158 (31)55345 Town of Hillsville 86 0 135 0 221 22 23 186 0 231 8055346 Town of Elkton 85 0 83 0 168 0 0 110 0 110 10555347 Town of Bridgewater 71 0 202 0 274 54 68 285 0 408 (10)55348 Town of Purcellville 119 0 295 0 414 106 99 426 0 632 22055349 Town of Timberville 221 0 49 0 270 89 16 71 0 177 9155350 Town of Wise 376 0 239 0 615 218 20 317 0 555 355351 Town of New Market 33 0 72 0 105 48 18 101 0 167 4055352 Town of Tappahannock 0 0 121 0 121 279 39 164 0 483 (120)55353 Town of Rocky Mount 430 0 219 0 649 34 33 305 0 371 48955354 Town of Big Stone Gap 20 8 246 0 274 23 0 326 0 348 26555355 Town of Luray 41 0 237 0 278 362 51 323 0 736 (161)55356 Town of Stuart 0 0 0 0 0 0 0 20 0 20 855357 Town of Strasburg 130 0 225 0 355 20 80 320 0 421 14355358 Town of Appomattox 53 0 52 0 105 0 23 74 0 96 255359 Town of Clarksville 113 0 71 0 184 0 18 99 0 117 8655360 Town of Dublin 33 0 88 0 121 75 12 126 0 213 8855361 Town of Middleburg 0 0 58 0 58 56 1 80 0 137 (35)55362 Town of Edinburg 0 0 25 0 25 21 0 36 0 56 (48)55363 Town of Chase City 187 0 134 0 320 290 9 180 0 478 (169)55364 City of Bedford 0 2 509 0 510 98 0 681 0 779 36355365 City of Poquoson 220 0 668 0 888 345 162 947 0 1,454 (131)55366 Town of Ashland 23 0 321 0 344 78 16 458 0 552 6355367 Town of Broadway 55 0 65 0 120 151 23 90 0 263 7055368 Town of Berryville 106 0 124 0 230 1 5 177 0 183 189

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55369 Town of Tazewell 8 0 151 0 159 172 40 206 0 418 (91)55370 Town of Urbanna 0 0 25 0 25 0 0 33 0 33 (30)55371 Town of Bluefield 33 0 154 0 187 56 43 223 0 322 655372 Town of Weber City 65 0 17 0 82 1 0 23 0 24 3655373 Town of Damascus 0 0 5 0 5 0 0 6 0 6 (5)55374 Town of Hurt 0 0 15 0 15 0 0 20 0 20 2555375 Town of Waverly 7 0 55 0 62 0 0 73 0 73 (27)55376 Town of Coeburn 14 6 74 0 93 83 0 100 0 183 (73)55377 Town of Dayton 32 0 65 0 96 101 11 88 0 201 1155378 Town of Courtland 0 0 13 0 14 23 2 20 0 45 (28)55379 Town of Cape Charles 0 0 66 0 66 62 16 96 0 174 4355380 Town of Independence 59 0 27 0 86 0 11 38 0 49 7555381 Town of Warsaw 54 0 51 0 105 7 1 68 0 76 055382 Town of Grundy 0 0 63 0 63 24 9 88 0 122 (62)55383 Town of Warrenton 0 0 579 0 579 207 78 792 0 1,077 22755384 Town of Louisa 0 0 57 0 57 52 1 83 0 136 (97)55385 Town of Kenbridge 72 0 32 0 104 0 2 42 0 45 4055386 Town of Mt Jackson 0 0 51 0 51 106 9 74 0 189 (54)55387 Town of Pulaski 0 0 485 0 485 205 16 667 0 888 3055388 Town of Jarratt 0 0 5 0 5 5 1 7 0 12 (3)55389 Town of Pembroke 0 1 20 0 21 34 0 28 0 62 955390 Town of Parksley 5 0 16 0 22 19 4 23 0 45 (8)55391 Town of Onancock 131 0 42 0 173 3 10 60 0 73 12655392 Town of Victoria 49 0 44 0 93 49 6 59 0 114 155393 Town of Shenandoah 26 0 51 0 77 21 8 72 0 101 1055394 Town of Gate City 1 0 39 0 40 0 0 55 0 55 (18)55395 Town of Round Hill 46 0 39 0 85 0 14 57 0 71 3655396 Town of Kilmarnock 0 0 62 0 62 47 13 91 0 152 (118)55397 Town of Orange 73 0 155 0 228 0 40 217 0 257 26555398 Town of Saltville 0 0 48 0 48 16 0 62 0 78 655399 Town of Blackstone 0 0 179 0 179 138 88 256 0 482 (264)55400 Bedford Recreation Commission 0 0 3 0 3 0 0 4 0 4 14255401 Southeastern Virginia Public Service Authority 24 0 1,182 0 1,205 0 0 1,581 0 1,581 (1,066)55402 Pittsylvania Co Service Authority 33 0 41 0 74 163 3 55 0 220 (35)55403 Rappahannock Area Office on Youth Services and Group Home Commission 0 0 19 0 20 8 2 28 0 37 (29)55404 Appomattox Regional Library 13 3 63 0 79 99 0 87 0 185 (89)55405 Staunton Redevelopment & Housing Authority 73 0 34 0 106 1 0 48 0 49 2455406 Hampton Newport News Community Services Board 0 0 1,516 0 1,516 1,060 367 2,196 0 3,623 (1,662)55408 C P Jones Memorial Library 6 0 9 0 14 7 0 12 0 19 (8)55409 Southside Regional Juvenile Group Home 0 0 21 0 21 0 0 28 0 28 8255411 Hampton Roads Sanitation District 1,251 0 4,490 0 5,741 2,951 2,250 6,193 0 11,394 (1,040)55412 Peninsula Airport Commission 36 0 169 0 205 333 21 231 0 584 (116)55413 Richmond Redevelopment & Housing Authority 371 0 1,489 0 1,860 0 0 1,909 0 1,909 (320)55415 Chesapeake Redevelopment & Housing Authority 2 0 250 0 252 127 2 346 0 474 (231)55416 Alexandria Sanitation Authority 0 0 1,034 0 1,034 347 136 1,390 0 1,874 (659)

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55417 Norfolk Airport Authority 1,234 0 965 0 2,198 147 76 1,357 0 1,580 1,12655418 Charlottesville Redevelopment/Housing Authority 0 0 87 0 87 0 0 114 0 114 (217)55419 Hampton Redevelopment & Housing Authority 23 13 346 0 382 302 0 460 0 762 11255420 Loudoun County Sanitation Authority 673 0 1,066 0 1,739 125 737 1,561 0 2,423 42755421 Danville Redevelopment & Housing Authority 0 0 146 0 146 408 21 205 0 634 (323)55422 Blacksburg-Christiansburg-VPI Water Authority 143 0 74 0 217 117 71 95 0 284 19455423 Northern Virginia Juvenile Detention Home 4 0 361 0 365 200 8 487 0 694 (258)55424 Hopewell Redevelopment & Housing Authority 44 0 122 0 165 14 3 160 0 177 (64)55425 Colonial Behavioral Health 0 0 602 0 602 278 54 851 0 1,182 (331)55426 Blacksburg-VPI Sanitation Authority 0 0 147 0 147 293 65 211 0 568 (290)55427 Potomac River Fisheries Commission 0 0 37 0 37 8 7 48 0 62 1355428 Chesapeake Bay Bridge Tunnel 347 0 803 0 1,150 132 279 1,074 0 1,485 45055429 Alexandria Redevelopment & Housing Authority 0 0 345 0 345 69 105 474 0 649 (171)55430 Albemarle County Service Authority 46 0 309 0 354 112 140 440 0 692 (86)55431 Franklin Redevelopment & Housing Authority 10 0 26 0 36 0 0 36 0 37 (11)55432 Bristol Redevelopment & Housing Authority 13 0 71 0 84 158 3 96 0 257 (25)55433 Norfolk Redevelopment & Housing Authority 139 12 2,065 0 2,216 825 0 2,687 0 3,511 (945)55435 Richmond Metropolitan Authority 0 0 421 0 421 322 68 582 0 972 (577)55436 Riverside Regional Jail 0 0 996 0 996 1,431 279 1,473 0 3,183 (679)55437 Peninsula Ports Authority 0 0 36 0 36 0 0 49 0 49 (64)55439 Rappahannock Rapidan Planning District Comm. 95 0 28 0 123 0 0 42 0 42 (111)55440 Shenandoah Valley Juvenile Detention Home Comm 44 0 120 0 164 46 22 166 0 234 (66)55442 Southside Regional Library Board 0 0 34 0 34 0 0 45 0 45 755443 Bedford Public Library 3 0 62 0 65 8 19 86 0 113 (31)55444 Eastern Shore Economic Development Commission 0 0 9 0 9 0 0 13 0 13 (32)55445 Chesterfield County Health Center Commission 0 0 409 0 409 115 0 568 0 683 (411)55446 Washington County Service Authority 0 0 280 0 280 544 132 398 0 1,074 (226)55447 Rappahannock Area Community Services Board 188 0 856 0 1,044 320 169 1,225 0 1,713 (874)55449 Hampton Roads Planning District Commission 11 0 350 0 361 410 21 459 0 890 (194)55450 Meherrin Regional Library 12 0 36 0 48 0 0 51 0 51 (18)55451 New River Valley Regional Commission 4 0 54 0 59 26 4 76 0 106 (2)55452 Northern Virginia Health Care Center 0 0 531 0 531 440 149 765 0 1,354 (657)55453 Rockbridge Area Community Services Board 204 0 320 0 524 141 18 442 0 601 (415)55454 Greensville-Emporia Social Services 60 10 140 0 210 13 0 182 0 195 11155455 James City County Service Authority 88 0 356 0 444 118 157 500 0 774 (74)55456 Accomack/Northampton Planning District 0 0 86 0 86 56 28 121 0 205 (190)55457 Harrisonburg/Rockingham Regional Sewage Auth 44 0 150 0 194 21 31 204 0 256 1655458 Wytheville Redevelopment & Housing Authority 23 0 39 0 62 1 3 55 0 59 1355459 Waynesboro Redevelopment & Housing Authority 3 0 88 0 91 36 9 125 0 171 (165)55460 Region Ten Community Services Board 0 0 1,153 0 1,153 389 265 1,646 0 2,300 (921)55462 Lenowisco Planning District Commission 0 0 89 0 89 0 0 121 0 121 6155465 Rivanna Water & Sewer Authority 36 0 435 0 471 180 79 609 0 867 10055466 Appomattox River Water Authority 0 0 131 0 131 90 83 183 0 356 (40)55467 Campbell County Utility Service Authority 90 0 87 0 177 39 109 126 0 274 3655469 Eastern Shore Community Services Board 68 0 391 0 459 116 37 538 0 691 (22)

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55470 Anchor Commission 0 0 75 0 75 0 0 103 0 103 (97)55471 Central Virginia Community Services Board 0 0 1,200 0 1,200 2,165 460 1,734 0 4,359 (1,746)55472 District 19 Community Services Board 0 0 799 0 799 265 41 1,108 0 1,413 (800)55473 Hampton Road Transit 9 0 859 0 868 311 286 1,255 0 1,852 (266)55474 Upper Occoquan Sewage Authority 737 0 1,165 0 1,903 269 629 1,669 0 2,567 47055475 New River Valley Juvenile Detention Home 5 0 79 0 84 308 19 104 0 432 (249)55476 Rockbridge Regional Library 0 0 45 0 45 50 1 60 0 111 (27)55477 Frederick County Sanitation Authority 0 0 216 0 216 480 124 304 0 908 (139)55478 Western Tidewater Community Services Board 0 0 772 0 772 510 168 1,099 0 1,777 (641)55479 Cumberland Mountain Community Services Board 155 0 711 0 866 315 283 1,010 0 1,609 16555480 Fredericksburg-Stafford Park Authority 0 0 39 0 39 0 0 55 0 55 (130)55482 Middle Peninsula/Northern Neck Comm Svcs Bd 0 0 771 0 771 460 235 1,112 0 1,806 (741)55483 Rockbridge County Public Service Authority 12 0 37 0 49 8 8 51 0 66 (11)55484 Danville-Pittsylvania Community Services Board 13 0 627 0 639 278 161 892 0 1,332 (367)55485 Crater Juvenile Detention Home Commission 26 0 126 0 152 0 0 169 0 169 1955486 Opportunity Inc. of Hampton Roads 1 0 173 0 175 15 6 241 0 262 (196)55487 Capital Regional Airport Commission 9 0 739 0 748 899 99 1,030 0 2,028 13255488 Northwestern Community Services Board 0 0 510 0 510 138 29 706 0 873 (128)55489 Harrisonburg/Rockingham Community Services Bd 0 0 441 0 441 191 4 622 0 817 (161)55490 Upper Valley Regional Park Authority 0 0 0 0 0 0 0 0 0 0 155491 Middle Peninsula Regional Security Center 0 0 233 0 233 301 20 340 0 661 (232)55492 Northern Neck Planning District Commission 0 0 35 0 35 20 0 49 0 69 (63)55493 Planning District 1 Behavioral Health Services Board 0 0 40 0 40 0 0 54 0 54 (31)55494 Rockbridge Area Social Services Board 0 12 116 0 128 118 0 154 0 272 (145)55495 Dinwiddie County Water Authority 3 0 46 0 49 15 6 68 0 88 (66)55496 Rappahannock/Rapidan Community Services Board 0 0 840 0 840 484 113 1,176 0 1,773 (1,180)55497 Virginia Education Loan Authority 0 0 395 0 395 0 0 496 0 496 17,61055498 Valley Community Services Board 0 0 666 0 666 551 88 944 0 1,583 (891)55499 Eastern Shore Public Library 5 0 28 0 33 0 0 36 0 36 455500 Alexandria City School Board 23 0 1,127 0 1,150 206 78 1,495 0 1,779 (636)55501 Albemarle County Schools 24 0 677 0 702 232 24 915 0 1,172 (631)55502 Alleghany County School Board 15 0 253 0 268 88 25 333 0 445 (213)55503 Charlottesville Public Schools 0 0 271 0 271 48 17 355 0 419 (180)55504 Amherst County School Board 0 0 206 0 206 296 44 285 0 625 (250)55505 Appomattox County School Board 3 0 74 0 77 0 14 101 0 116 (62)55506 Arlington County Schools 823 0 904 0 1,727 529 494 1,328 0 2,351 25955507 Augusta County School Board 0 0 274 0 274 182 82 373 0 637 (282)55508 Bath County School Board 0 0 99 0 99 61 12 129 0 202 (188)55509 Bedford County School Board 98 0 534 0 633 91 68 733 0 892 (297)55510 Bland County School Board 24 0 41 0 66 0 0 56 0 57 055511 Botetourt County School Board 37 0 274 0 310 0 0 363 0 363 (52)55512 Norfolk Public Schools 0 0 1,937 0 1,937 1,483 220 2,556 0 4,260 (1,327)55513 Petersburg Public Schools 0 0 314 0 314 385 17 407 0 810 (507)55514 Buckingham County School Board 1 0 80 0 81 50 3 111 0 164 (60)55515 Radford City School Board 0 0 47 0 47 6 1 61 0 67 (25)

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55516 Caroline County School Board 1 0 127 0 129 33 17 164 0 214 (46)55517 Carroll County School Board 5 0 240 0 245 296 51 322 0 669 (218)55518 Charles City County School Board 0 0 46 0 46 4 0 60 0 64 (23)55519 Charlotte County School Board 0 0 90 0 90 47 0 115 0 162 (71)55520 Chesterfield County School Board 0 0 2,461 0 2,461 1,894 69 3,109 0 5,073 (2,345)55521 Clarke County School Board 0 0 84 0 84 26 4 112 0 141 (80)55522 Winchester Public Schools 0 0 175 0 175 151 54 241 0 446 (126)55523 Culpeper County School Board 0 0 314 0 314 488 48 432 0 968 (499)55524 Cumberland County School Board 0 0 72 0 72 5 3 100 0 107 (73)55525 Dickenson County School Board 0 13 146 0 160 59 0 177 0 236 52855526 Dinwiddie County Public Schools 0 0 182 0 182 34 14 237 0 285 (77)55528 Essex County School Board 29 0 105 0 134 18 1 136 0 155 (94)55530 Covington School Board 0 0 58 0 58 31 0 74 0 105 (103)55531 Floyd County School Board 29 0 154 0 182 42 9 195 0 246 16355532 Fluvanna County Public Schools 49 0 148 0 197 319 28 211 0 558 (125)55533 Chesapeake Public Schools 0 0 2,034 0 2,034 782 404 2,729 0 3,916 1555534 Virginia Beach City School Board 361 0 4,926 0 5,287 72 363 6,542 0 6,977 58855535 Giles County Schools 0 0 113 0 113 16 0 144 0 160 (272)55536 Gloucester County School Board 289 0 426 0 715 291 9 578 0 878 (322)55537 Goochland County School Board 0 0 94 0 94 34 0 130 0 164 (69)55538 Grayson County School Board 0 0 129 0 129 64 8 177 0 248 (94)55539 Greene County Schools 20 0 198 0 218 11 24 271 0 306 (63)55540 Greensville County School Board 0 0 140 0 140 31 0 180 0 211 (61)55541 Halifax County School Board 0 0 315 0 315 39 0 407 0 445 (498)55542 Hanover County School Board 0 0 611 0 611 572 31 839 0 1,442 (1,072)55543 Henrico County Schools 0 0 146 0 146 0 0 172 0 172 2555544 Henry County Public Schools 0 0 430 0 430 178 2 549 0 728 (197)55545 Highland County Public Schools 35 0 20 0 55 0 0 27 0 27 7855546 Isle of Wight County Schools 10 0 137 0 146 1 1 184 0 186 1555548 King George County School Board 396 0 164 0 559 10 3 231 0 244 18055549 King & Queen County School Board 89 0 75 0 164 46 17 97 0 160 (118)55550 King William County Schools 26 0 72 0 98 102 36 104 0 242 (7)55551 Lancaster County School Board 4 0 67 0 71 104 15 94 0 213 (21)55552 Lee County School Board 0 3 202 0 205 26 0 252 0 278 50255553 Loudoun County School Board 331 0 3,090 0 3,421 108 1,053 4,352 0 5,513 64755554 Louisa County Public Schools 0 0 327 0 327 144 76 449 0 669 (154)55555 Lunenburg County School Board 6 0 63 0 69 19 20 86 0 125 (77)55556 Madison County School Board 5 0 96 0 102 24 6 128 0 158 (164)55557 Mathews County School Board 5 0 75 0 79 1 3 102 0 106 2155558 Mecklenburg County Schools 22 0 137 0 159 0 0 172 0 172 6255559 Middlesex County School Board 0 0 61 0 61 9 0 81 0 90 (22)55560 Montgomery County School Board 409 0 484 0 894 201 99 658 0 959 39955562 Nelson County Public Schools 5 0 162 0 167 21 8 221 0 249 1055563 New Kent County Schools 52 0 115 0 167 6 0 158 0 163 (10)55565 Northampton County Schools 0 1 84 0 85 115 0 113 0 228 (122)

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55566 Northumberland Co School Board 0 0 89 0 89 32 0 116 0 148 (10)55567 Nottoway County School Board 0 0 143 0 143 93 11 188 0 292 (265)55568 Orange County Public Schools 0 0 231 0 231 96 52 318 0 467 (182)55569 Page County Public Schools 20 0 182 0 202 42 20 241 0 303 (5)55570 Patrick County Public Schools 0 0 165 0 165 75 25 220 0 320 (167)55571 Pittsylvania County School Board 58 0 327 0 385 32 19 429 0 480 (147)55572 Powhatan County School Board 0 12 201 0 212 65 0 270 0 334 (86)55573 Prince Edward County Schools 0 0 92 0 92 75 0 123 0 198 (255)55574 Prince George County School Board 0 0 390 0 390 226 54 524 0 804 (345)55576 Prince William County Schools 709 0 4,323 0 5,032 1,543 1,054 5,915 0 8,513 (202)55577 Pulaski County School Board 0 0 244 0 244 129 13 331 0 473 (240)55578 Rappahannock County Schools 50 0 59 0 108 5 2 78 0 85 (10)55579 Richmond County Public Schools 0 0 21 0 21 0 0 26 0 26 5655580 Roanoke County School Board 0 0 834 0 834 0 0 1,073 0 1,073 (577)55581 Rockbridge County Schools 5 0 183 0 188 0 0 238 0 238 (123)55582 Rockingham County School Board 0 0 770 0 770 264 156 1,054 0 1,474 (319)55583 Russell County School Board 126 11 298 0 435 6 0 374 0 381 41355584 Scott County Schools 0 0 210 0 210 197 13 283 0 493 (112)55585 Shenandoah County School Board 2 0 309 0 311 285 52 428 0 765 (252)55586 Smyth County School Board 0 0 281 0 281 122 1 369 0 492 (88)55587 Southampton County School Board 46 0 120 0 166 0 4 159 0 163 (47)55588 Spotsylvania County School Board 0 0 663 0 663 164 79 892 0 1,135 (40)55589 Stafford County Schools 0 0 628 0 628 831 85 863 0 1,779 (558)55590 Surry County Public Schools 84 0 131 0 215 4 0 168 0 172 5755591 Sussex County School Board 0 0 87 0 87 35 11 116 0 162 (127)55592 Tazewell County Schools 0 0 504 0 504 174 18 657 0 849 7155593 Warren County School Board 59 0 234 0 293 0 0 311 0 311 (122)55595 Washington County School Board 0 0 310 0 310 544 8 405 0 958 (467)55596 Westmoreland County School Board 77 0 94 0 170 0 0 124 0 124 8055597 Wise County Schools 77 0 222 0 299 0 0 283 0 283 32155598 Wythe County School Board 15 0 142 0 157 1 0 183 0 184 155599 York County School Board 5 0 519 0 525 111 48 728 0 887 (93)55600 Accomack County School Board 0 0 293 0 293 195 17 402 0 614 (333)55601 Bristol Virginia School System 55 0 61 0 116 0 0 75 0 75 4155602 Buena Vista City Public Schools 9 0 45 0 55 0 0 57 0 57 1055603 Amelia County Public Schools 0 0 90 0 90 43 0 119 0 162 (78)55605 Danville School Board 35 0 192 0 228 90 22 260 0 371 (202)55606 Franklin City Public Schools 0 0 44 0 44 36 2 60 0 99 (61)55607 Lexington City Public Schools 0 0 13 0 13 0 0 16 0 16 (13)55608 Harrisonburg City School Board 0 0 184 0 184 161 11 248 0 420 (182)55609 Hopewell Public Schools 1 1 169 0 171 47 0 215 0 262 (19)55610 Lynchburg School Board 0 0 351 0 351 151 35 477 0 664 (396)55611 Fauquier County School Board 113 0 589 0 702 33 72 808 0 913 (61)55612 Brunswick County Public Schools 0 0 130 0 130 205 12 172 0 389 (274)55613 P D Pruden Vocational-Technical Center 0 0 4 0 4 7 0 7 0 14 (17)

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55614 Portsmouth School Board 29 0 751 0 780 670 12 991 0 1,672 8255615 Campbell County School Board 0 0 321 0 321 268 19 418 0 704 (304)55616 Richmond City Schools 0 0 1,228 0 1,228 1,018 18 1,643 0 2,679 (961)55617 Roanoke City Schools 9 0 58 0 67 71 37 96 0 204 (45)55619 Staunton City School Board 0 1 101 0 102 55 0 130 0 184 (11)55620 Suffolk City School Board 186 0 588 0 774 256 76 812 0 1,144 (217)55622 Craig County School Board 7 0 40 0 48 33 10 56 0 99 (58)55623 Martinsville City School Board 14 0 70 0 84 0 0 86 0 86 14855624 Appomattox Regional Governor's School 10 0 4 0 14 4 1 6 0 11 655625 Colonial Heights City Schools 2 0 115 0 117 42 5 153 0 200 (45)55632 City of Manassas School Board 0 0 384 0 384 526 9 527 0 1,063 (389)55633 Franklin County Schools 0 0 456 0 456 306 65 624 0 995 (253)55634 Frederick County School Board 0 0 552 0 552 183 99 770 0 1,053 (109)55635 City of Salem Schools 0 0 132 0 132 98 3 176 0 276 (163)55636 Manassas Park City Schools 0 0 95 0 95 74 2 128 0 204 (177)55637 Newport News Public Schools 46 0 65 0 111 70 87 116 0 272 (25)55708 Waynesboro City Schools 32 0 90 0 122 0 0 121 0 121 (188)55710 Valley Vocational-Technical Center 1 0 8 0 9 0 0 11 0 11 255711 New Horizons Technical Center 4 0 17 0 21 0 0 23 0 23 1755713 Galax City Schools 34 0 47 0 81 32 6 66 0 103 (42)55714 Norton City Schools 0 0 51 0 51 49 0 65 0 115 (149)55802 Williamsburg-James City County Schools 0 0 444 0 444 343 91 621 0 1,055 (331)55803 Poquoson City School Board 0 1 49 0 51 47 0 65 0 112 (41)55806 Fredericksburg City Public Schools 0 0 111 0 111 79 48 157 0 283 (111)55807 Hampton City Schools 0 0 655 0 655 113 0 830 0 943 (336)55813 Buchanan County School Board 0 17 289 0 307 67 0 344 0 411 50155814 Jackson River Vocational Technical Center 3 0 8 0 11 0 0 11 0 11 855815 Northern Neck Regional Vocational Center 0 0 3 0 3 14 2 4 0 20 (5)55862 Crater Criminal Justice Training Academy 0 0 0 0 0 0 0 0 0 0 455863 Central Shenandoah Criminal Justice Training Academy 0 0 0 0 0 0 0 0 0 0 2055864 New River Valley Emergency Communications Regional Authority 130 0 0 0 130 0 0 4 0 4 8855865 Maury Service Authority 80 0 1 0 81 0 0 2 0 2 7055866 Hampton Roads Transportation Accountability Commission 29 0 0 0 29 4 4 1 0 10 3355867 Pamunkey Regional Library 130 8 98 0 236 286 0 71 0 358 3455868 Northern Va Transit Authority 147 0 2 0 150 0 11 8 0 19 8255869 Rsw Regional Jail Authority 461 0 19 0 480 286 23 74 0 383 33755870 Bedford Regional Water Authority 169 0 85 0 254 0 56 129 0 185 15055871 Portmouth Redevelopment And Housing Authority 377 0 27 0 404 684 77 34 0 795 10455872 Southwest Regn Recreation Auth 30 0 2 0 32 36 3 4 0 43 (4)55873 Roanoke Redevlop & Housing Aut 54 0 51 0 105 36 55 79 0 170 8255874 Meherrin River Regnl Jail Auth 0 0 76 0 76 625 70 153 0 848 28355875 Woodway Water Authority 0 0 2 0 2 17 5 3 0 25 (5)55876 Bristol Virginia Utilities Authority 199 0 172 0 371 87 201 276 0 564 13155877 Washington Metro Area Transit Commission 0 0 12 0 12 60 35 20 0 115 455878 Mt Rogers Community Services Board 100 0 739 0 840 1,575 492 1,123 0 3,190 493

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55879 Lonesome Pine Soil & Water Conservation District 3 0 1 0 4 0 0 1 0 1 255880 Big Sandy Soil & Water & Conservation District 5 0 1 0 6 3 2 2 0 7 255881 Virginia's Region 2000 Local Government Council 0 0 59 0 59 146 35 95 0 276 (50)55882 Middle Peninsula Planningdistrict Commission 1 0 15 0 16 102 4 23 0 129 (46)55883 Western Virginia Regional Jail Authority 0 0 269 0 269 1,226 79 440 0 1,746 13155884 Halifax Service Authority 89 0 45 0 134 14 49 71 0 134 5555885 Fort Monroe Area Development Authority 0 0 0 0 0 0 0 0 0 0 455886 Russell County Public Service Authority 47 0 11 0 58 35 14 18 0 67 2055887 Piedmont Community Services Board 49 0 276 0 325 152 263 429 0 845 10855888 Blue Ridge Behavioral Healthcare 0 0 458 0 458 731 143 696 0 1,569 (602)55889 Skyline Soil & Water Conservation District 9 0 7 0 16 1 1 11 0 13 1055890 Middle River Regional Jail Authority 6 0 269 0 275 810 117 422 0 1,348 35755891 Tidewater Soil & Water Conservation District 2 0 2 0 4 2 0 4 0 6 (0)55892 Big Stone Gap Redevelopment And Housing Authority 121 0 10 0 131 3 17 16 0 37 3355893 Eastern Shore Soil & Water Conservation District 28 0 5 0 33 0 4 11 0 15 555894 Town of Boykins 0 0 3 0 3 1 1 4 0 6 (3)55895 Town of Gordonsville 28 0 27 0 55 13 6 40 0 59 5155896 Virginia Resources Authority 22 0 36 0 58 45 58 62 0 165 1955897 Prince William County Service Authority 1,233 0 704 0 1,937 14 652 1,139 0 1,804 1,00055898 Western Virginia Water Authority 127 0 274 0 402 228 270 427 0 925 14755899 Shenandoah Valley Regional Airport Commission 15 0 32 0 47 15 42 48 0 105 2055900 Alleghany Highlands Community Services Board 92 0 199 0 291 68 1 276 0 345 (95)55901 Brunswick Industrial Development Authority 0 0 8 0 8 0 0 13 0 13 (0)55902 Northern Neck/Essex County Group Home Comm 0 0 23 0 23 0 0 29 0 29 155903 State Education Assistance Authority 0 0 258 0 258 0 0 322 0 322 11,48755904 Appalachian Juvenile Commission 78 0 111 0 188 153 59 157 0 369 1055905 Goochland/Powhatan Community Services Board 0 3 207 0 210 145 0 284 0 429 (420)55906 Suffolk Redevelopment & Housing Authority 72 0 104 0 176 1 5 147 0 153 (54)55907 Virginia Small Business Financing Authority 0 0 18 0 18 0 0 22 0 22 80355908 Lee County Redevelopment & Housing Authority 0 0 35 0 35 24 1 46 0 72 3955909 Henry County Public Service Authority 68 0 263 0 331 32 63 357 0 453 11155910 Southside Planning District Commission 0 0 58 0 59 17 0 81 0 97 (1)55911 Economic Development Authority - Henrico Co 0 0 51 0 51 52 13 70 0 135 255912 Augusta County Service Authority 73 0 359 0 433 73 182 507 0 762 1755914 Rappahannock Juvenile Center 38 0 212 0 250 68 63 286 0 416 (83)55915 Cumberland Plateau Regional Housing Authority 39 0 58 0 97 287 18 79 0 384 (134)55918 Amherst County Service Authority 4 0 115 0 119 33 33 161 0 227 (38)55919 Pepper's Ferry Regional Wastewater Authority 2 0 66 0 68 101 17 95 0 212 2255920 Rappahannock Regional Jail 174 0 822 0 995 527 94 1,214 0 1,835 16855921 Thomas Jefferson Planning District Commission 2 0 42 0 44 0 0 59 0 59 (53)55922 Piedmont Regional Jail 0 0 276 0 276 234 62 412 0 708 3155923 Nelson County Service Authority 43 0 72 0 116 26 49 105 0 180 (46)55924 Coeburn-Norton-Wise Water Treatment Authority 77 0 40 0 117 297 70 59 0 427 (65)55925 Fauquier County Water & Sanitation Authority 139 0 153 0 292 38 118 220 0 375 4055926 Scott County Soil & Water Conservation District 20 0 6 0 26 0 13 10 0 23 4

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55927 New River Resource Authority 114 0 50 0 164 74 58 77 0 209 3755928 Scott County Water & Sewerage Authority 151 0 48 0 199 13 29 69 0 110 6055929 Greensville County Water & Sewer Authority 77 0 89 0 166 0 71 130 0 201 4855930 Petersburg Redevelopment & Housing Authority 15 0 115 0 131 26 10 157 0 192 (82)55931 Central Rappahannock Regional Library 44 0 374 0 418 739 36 527 0 1,303 (150)55932 Virginia Coalfield Economic Development Auth 6 0 28 0 34 18 20 40 0 78 555933 Central Virginia Regional Jail 182 0 288 0 470 16 28 415 0 458 62755934 Thomas Jefferson Soil & Water Conservation Dist 59 0 18 0 77 17 0 27 0 45 255936 Commonwealth Regional Council 1 0 27 0 28 9 1 36 0 47 1755937 Wythe-Grayson Regional Library 6 0 26 0 32 20 0 37 0 58 (66)55938 Colonial Soil & Water Conservation District 47 0 13 0 60 0 0 20 0 20 4555939 Rivanna Solid Waste Authority 18 0 59 0 78 0 0 79 0 79 5255940 Monacan Soil & Water Conservation District 87 0 11 0 98 0 5 17 0 21 4955941 Robert E Lee Soil & Water Conservation District 30 0 9 0 38 0 7 13 0 19 1455942 Tri-County/City Soil & Water Conservation Dist 0 0 12 0 12 2 0 16 0 19 (9)55944 Central Virginia Waste Management Authority 12 0 37 0 49 2 1 52 0 55 555945 Lonesome Pine Regional Library 0 6 104 0 110 264 0 146 0 411 (200)55946 Virginia Peninsulas Public Service Authority 0 0 107 0 107 73 26 156 0 254 (87)55947 Tidewater Youth Services Commission 23 0 254 0 277 0 0 350 0 350 (72)55948 Virginia Highlands Airport Commission 13 0 12 0 26 0 7 17 0 24 355949 Western Tidewater Regional Jail 614 0 595 0 1,209 87 107 845 0 1,038 69955950 Scott County Redevelopment & Housing Authority 17 3 27 0 46 1 0 38 0 39 4655951 Handley Regional Library 10 0 58 0 68 54 2 82 0 138 (62)55952 Northern Neck Regional Jail 0 0 281 0 281 363 81 404 0 848 (213)55953 Montgomery Regional Solid Waste Authority 8 0 45 0 53 16 5 66 0 87 (10)55954 Potomac & Rappahannock Transportation Commission 233 0 358 0 591 0 131 527 0 659 23755955 Giles County Public Service Authority 11 0 34 0 45 10 0 48 0 59 555956 South Central Wastewater Authority 15 0 86 0 101 72 44 126 0 242 (68)55957 Wise County Redevelopment & Housing Authority 4 10 113 0 127 56 0 147 0 203 1555958 Prince William Soil & Water Conservation District 7 0 10 0 17 0 7 14 0 21 (7)55959 Hampton Roads Regional Jail Authority 297 0 798 0 1,095 178 391 1,194 0 1,762 62955960 Castlewood Water & Sewage Authority 8 0 15 0 23 119 6 21 0 146 (30)55961 Pamunkey Regional Jail 79 0 362 0 441 143 61 537 0 741 29655962 Charlottesville-Albemarle Airport Authority 186 0 107 0 293 13 80 156 0 249 8555963 Virginia Peninsula Regional Jail 10 0 333 0 344 637 28 487 0 1,152 (332)55964 Virginia Biotechnology Research Park Authority 4 0 50 0 54 0 0 68 0 68 (22)55965 Peumansend Creek Regional Jail 0 0 0 0 0 0 0 0 0 0 055966 Blue Ridge Regional Jail Authority 0 0 854 0 854 1,365 129 1,301 0 2,795 56755967 Massanutten Regional Library 0 0 55 0 55 32 10 76 0 119 (63)55968 Albemarle-Charlottesville Regional Jail 86 0 487 0 573 897 140 709 0 1,746 8155969 Culpeper Soil & Water Conservation District 33 0 15 0 48 0 23 24 0 48 1755970 New River Valley Regional Jail 0 0 486 0 486 1,058 105 732 0 1,895 (201)55971 Sussex Service Authority 17 0 54 0 71 24 25 78 0 127 (29)55972 Big Walker Soil & Water Conservation District 7 0 3 0 10 2 8 5 0 15 155973 Peter Francisco Soil & Water Conservation District 4 0 4 0 8 15 4 7 0 26 (2)

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55974 Peaks of Otter Soil & Water Conservation District 13 0 2 0 16 0 7 3 0 11 355975 New River Soil & Water Conservation District 16 0 5 0 21 6 10 7 0 23 255977 Southside Regional Jail 11 0 140 0 151 196 37 215 0 449 1055978 Evergreen Soil & Water Conservation District 5 0 3 0 8 0 4 4 0 8 155979 Roanoke Higher Education Authority 57 0 46 0 103 64 52 67 0 182 (40)55981 John Marshall Soil & Water Conservation District 8 0 16 0 24 0 0 21 0 21 2255982 Daniel Boone Soil & Water Conservation District 0 0 4 0 4 18 2 6 0 26 (1)55983 Southside Community Services Board 1 0 385 0 386 530 54 561 0 1,145 (125)55984 Northern Shenandoah Valley Regional Commission 10 0 28 0 38 31 9 39 0 79 (28)55985 Tazewell Soil & Water Conservation District 4 0 3 0 7 0 0 4 0 4 355987 Richmond Regional Planning District Committee 172 0 79 0 251 49 58 103 0 210 5855988 Henricopolis Soil & Water Conservation District 0 0 5 0 5 0 0 7 0 7 (8)55989 Piedmont Regional Juvenile Detention Center 5 0 26 0 30 37 8 39 0 84 (3)55990 Roanoke River Service Authority 0 0 11 0 11 42 20 18 0 80 (10)55991 Lee County Public Service Authority 3 0 17 0 20 39 11 25 0 75 (23)55992 Blue Ridge Juvenile Detention Center 106 0 65 0 171 22 32 84 0 139 6255993 Ferrum Water & Sewage Authority 0 0 6 0 6 20 4 9 0 33 (1)55994 Wise County Public Service Authority 17 0 34 0 51 123 33 51 0 207 (8)55995 Holston River Soil & Water Conservation District 1 0 7 0 8 6 7 11 0 24 (11)55996 New River Valley Community Services Board 356 0 747 0 1,103 1,161 450 1,149 0 2,760 (642)55997 Institute For Advanced Learning And Research 19 0 54 0 74 16 6 84 0 106 (31)55998 Southwest Virginia Regional Jail Authority 4 0 559 0 563 1,169 202 901 0 2,273 58555999 Clinch Valley Soil & Water Conservation District 0 0 4 0 4 6 1 6 0 12 (30)

Total Political Subdivisions 75,965 13,139 441,023 0 530,126 209,828 41,284 608,088 0 859,200 155,590

Page 86

SCHEDULE C - AMORTIZATION OF DEFERRED INFLOWS AND OUTFLOWSPOLITICAL SUBDIVISIONS

($ thousands)

EmployerCode Political Subdivision Year 1 Year 2 Year 3 Year 4 Year 5 Thereafter

55100 Accomack County (171) (4) (545) (50) 0 055101 Albemarle County 81 (173) (1,218) (124) 0 055102 Alleghany County (328) (162) (284) (26) 0 055103 Amelia County (361) (173) (173) (13) 0 055104 Amherst County 40 (91) (402) (34) 0 055105 Appomattox County (146) (178) (253) (18) 0 055107 Augusta County (576) (344) (836) (68) 0 055108 Bath County (79) (149) (204) (10) 0 055109 Bedford County 387 619 (310) (55) 0 055110 Bland County (102) (102) (83) (6) 0 055111 Botetourt County (727) (779) (926) (39) 0 055112 Brunswick County (201) (165) (264) (15) 0 055113 Buchanan County 68 (272) (530) (35) 0 055114 Buckingham County (281) (174) (190) (15) 0 055115 Campbell County (490) (306) (660) (54) 0 055116 Caroline County (1,319) (608) (512) (42) 0 055117 Carroll County (35) (242) (381) (25) 0 055118 Charles City County (241) (137) (144) (13) 0 055119 Charlotte County (210) (158) (260) (20) 0 055120 Chesterfield County (2,650) (3,382) (10,031) (820) 0 055121 Clarke County (155) (141) (198) (16) 0 055122 Craig County 1 (10) (74) (6) 0 055123 Culpeper County 227 58 (443) (44) 0 055124 Cumberland County (82) (90) (135) (10) 0 055125 Dickenson County 148 4 (264) (25) 0 055126 Dinwiddie County (148) (12) (318) (30) 0 055128 Essex County (196) (161) (170) (13) 0 055130 Fauquier County 143 5 (1,039) (93) 0 055131 Floyd County 359 228 (101) (13) 0 055132 Fluvanna County (13) 27 (220) (17) 0 055133 Franklin County (510) (223) (610) (50) 0 055134 Frederick County 831 337 (1,090) 240 0 055135 Giles County (7) (91) (229) (19) 0 055136 Gloucester County (315) (233) (619) (50) 0 055137 Goochland County 9 (109) (249) (26) 0 055138 Grayson County (185) (226) (219) (15) 0 055139 Greene County (106) (189) (186) (17) 0 055140 Greensville County (32) (83) (218) (18) 0 055141 Halifax County (56) (29) (379) (32) 0 055142 Hanover County (1,257) (1,638) (2,346) (189) 0 055143 Henrico County (1,677) (4,781) (12,905) (990) 0 055144 Henry County 700 379 (590) (62) 0 055145 Highland County 42 (19) (65) (5) 0 055146 Isle of Wight County 382 92 (420) (35) 0 055147 James City County (649) (765) (1,692) (135) 0 055148 King George County 229 180 (205) (29) 0 055149 King & Queen County (70) (17) (105) (9) 0 055150 King William County 76 64 (157) (13) 0 055151 Lancaster County (31) 147 (165) (17) 0 055152 Lee County (172) (255) (333) (22) 0 055153 Loudoun County 411 (1,779) (7,656) (828) 0 055154 Louisa County 91 98 (255) (30) 0 055155 Lunenburg County (128) (93) (112) (9) 0 055156 Madison County (125) (134) (266) (13) 0 055157 Mathews County (68) (38) (117) (10) 0 0


Page 87


($ thousands)



55158 Mecklenburg County (311) (62) (401) (35) 0 055159 Middlesex County (89) (77) (117) (10) 0 055160 Montgomery County (795) (643) (785) (67) 0 055162 Nelson County (85) (97) (193) (15) 0 055163 New Kent County 258 110 (211) (21) 0 055165 Northampton County (457) (294) (402) (27) 0 055166 Northumberland County 72 (8) (183) (14) 0 055167 Nottoway County (284) (92) (172) (14) 0 055168 Orange County 62 (44) (335) (27) 0 055169 Page County (132) (161) (361) (22) 0 055170 Patrick County 260 158 (22) (1) 0 055171 Pittsylvania County 166 44 (585) (53) 0 055172 Powhatan County 73 4 (159) (31) (11) 055173 Prince Edward County (315) (232) (220) (19) 0 055174 Prince George County (528) (441) (561) (44) 0 055176 Prince William County 1,354 (2,862) (12,249) (1,255) 0 055177 Pulaski County (184) (274) (561) (40) 0 055178 Rappahannock County 126 50 (136) (11) 0 055179 Richmond County (230) (241) (134) (11) 0 055180 Roanoke County (155) (1,038) (2,563) (184) 0 055181 Rockbridge County (154) (130) (317) (27) 0 055182 Rockingham County 134 (286) (871) (81) 0 055183 Russell County (292) (142) (274) (23) 0 055184 Scott County (135) (128) (212) (20) 0 055185 Shenandoah County (461) (273) (521) (37) 0 055186 Smyth County (819) (252) (417) (34) 0 055187 Southampton County 69 70 (370) (30) 0 055188 Spotsylvania County 694 205 (1,459) (23) 0 055189 Stafford County (514) (1,075) (1,870) (135) 0 055190 Surry County 176 136 (98) (14) 0 055191 Sussex County (873) (635) (259) (22) 0 055192 Tazewell County 140 (167) (515) (43) 0 055193 Warren County 5 (89) (440) (33) 0 055195 Washington County (601) (443) (491) (33) 0 055196 Westmoreland County (1) 126 (187) (20) 0 055197 Wise County (39) (92) (414) (41) 0 055198 Wythe County 94 53 (332) (29) 0 055199 York County 41 2 (1,740) (155) 0 055200 City of Alexandria (487) (1,349) (4,942) (438) 0 055201 City of Bristol (452) (587) (938) (82) 0 055202 City of Buena Vista 177 62 (156) (13) 0 055203 Town of St Paul 54 57 (4) (2) 0 055204 City of Clifton Forge (38) (7) (90) (7) 0 055205 City of Danville (161) (93) (250) (20) 0 055206 City of Fredericksburg 295 214 (987) (92) 0 055207 City of Hampton (604) (1,127) (4,936) (385) 0 055208 City of Harrisonburg (45) (732) (1,391) (101) 0 055209 City of Hopewell (960) (442) (960) (77) 0 055210 City of Lynchburg (718) (986) (2,659) (222) 0 055211 Town of Crewe (121) (125) (61) (3) 0 055212 City of Norfolk (675) (712) (1,146) (81) 0 055213 City of Petersburg (2,389) (69) (1,587) (132) 0 055214 City of Portsmouth (3,289) (2,548) (3,357) (255) 0 055215 City of Radford (166) (127) (434) (41) 0 055216 City of Richmond (1,027) (443) (1,172) (96) 0 0

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($ thousands)



55217 City of Roanoke 108 (85) (483) (47) 0 055218 Town of Craigsville (13) (10) (2) (0) 0 055219 City of Staunton (541) (268) (625) (54) 0 055220 City of Suffolk 1,266 714 (841) (169) 0 055221 City of Williamsburg (132) (126) (602) (52) 0 055222 City of Winchester (482) (567) (1,063) (80) 0 055223 City of Martinsville 119 (86) (806) (69) 0 055224 City of Falls Church (163) (64) (56) (5) 0 055225 City of Colonial Heights (846) (617) (750) (54) 0 055226 Town of Front Royal (76) (43) (324) (27) 0 055227 Town of Boyce 0 (0) (1) (0) 0 055228 Town of Middletown (21) (16) (7) (0) 0 055229 Town of Chilhowie (98) (66) (39) (2) 0 055230 City of Covington (78) (55) (201) (18) 0 055231 Town of Floyd 10 4 (4) (0) 0 055232 City of Franklin (129) (178) (338) (27) 0 055233 City of Chesapeake 3,175 (2,025) (7,817) (669) 0 055234 City of Virginia Beach 5,786 2,017 (15,336) (1,229) 0 055235 City of Norton (132) (185) (213) (14) 0 055236 City of Manassas Park (119) (112) (357) (28) 0 055237 Town of Exmore (4) (10) (14) (1) 0 055238 Town of Pound 69 12 (13) (1) 0 055239 Town of Grottoes 31 38 (12) (2) 0 055240 Town of Onley 1 1 (2) (0) 0 055241 Town of West Point 0 1 (44) (4) 0 055242 Town of South Hill (88) (53) (18) (9) 0 055243 Town of Rural Retreat (26) (31) (27) (1) 0 055244 Town of Dillwyn 0 (0) (0) (0) 0 055245 Town of Scottsville 13 8 (4) (0) 0 055246 Town of Burkeville (5) (0) (3) (0) 0 055247 Town of Madison (2) (2) (1) 0 0 055248 Town of Pennington Gap (9) (14) (14) (1) 0 055249 Town of La Crosse 3 2 (3) (0) 0 055250 Town of Rich Creek 9 6 (1) (1) 0 055251 Town of White Stone 0 (0) (0) 0 0 055252 Town of Windsor (3) 10 (3) 5 0 055253 Town of Haysi 2 3 1 1 0 055254 Town of Stephens City (65) (14) (13) (1) 0 055255 Town of Brodnax (9) (14) (12) (11) (3) 055256 Town of Mineral (3) (1) (2) (0) 0 055257 Town of Lebanon (0) (17) (56) (22) (5) 055258 City of Newport News (229) (304) (508) (176) 44 1355259 Town of Richlands (58) (65) (68) (38) (1) 055260 Town of Haymarket (12) (13) (16) (12) (10) (4)55261 Town of Lovettsville 3 2 0 4 6 255262 Town of Troutville 0 0 0 0 0 055300 Town of Abingdon (154) (81) (133) (3) 0 055301 Town of Dumfries (110) (2) (46) (4) 0 055302 Town of Iron Gate (5) 1 (3) (0) 0 055303 Town of Montross 0 (1) (4) (0) 0 055304 Town of South Boston 71 73 (193) (16) 0 055305 Town of Gretna 18 18 22 22 0 055306 Town of Remington 8 4 (6) (0) 0 055307 City of Lexington (410) (396) (263) (20) 0 055308 City of Waynesboro 29 (149) (666) (58) 0 0

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($ thousands)



55309 Town of Colonial Beach (184) (57) (70) (6) 0 055310 Town of Smithfield (11) (46) (136) (8) 0 055311 Town of Brookneal 7 (1) (14) (1) 0 055312 Town of Hamilton 7 4 (7) (1) 0 055313 City of Galax (393) (345) (340) (23) 0 055314 Town of Jonesville (16) 3 (8) (1) 0 055315 Town of Wytheville (281) (270) (185) (22) 0 055316 City of Fairfax 847 290 (426) (101) 0 055317 Town of Vienna (34) (200) (671) (48) 0 055318 Town of Vinton 48 108 (166) (14) 0 055319 City of Emporia (64) (45) (245) (22) 0 055320 Town of Culpeper (17) (130) (348) (27) 0 055321 Town of Woodstock (299) (322) (97) (8) 0 055322 Town of Glasgow 7 (0) (9) (1) 0 055323 Town of Marion (118) (141) (152) (11) 0 055324 Town of Altavista (73) (28) (105) (9) 0 055325 Town of Herndon (525) (735) (843) (63) 0 055326 Town of Pearisburg 54 16 (45) 10 0 055327 Town of Christiansburg (548) (276) (436) (32) 0 055328 Town of Wakefield 2 (0) (5) (0) 0 055329 Town of Leesburg (573) (943) (1,262) (72) 0 055330 Town of Chatham (28) (35) (38) (2) 0 055331 Town of Bowling Green 16 (0) (9) (1) 0 055332 City of Manassas (384) (233) (487) (98) 0 055333 Town of Alberta 1 (0) (3) (0) 0 055334 Town of Boydton 41 9 (13) (1) 0 055335 City of Salem 491 9 (1,645) (136) 0 055336 Town of Mckenney (1) (1) (4) (0) 0 055337 Town of Narrows 35 8 (34) (3) 0 055338 Town of Quantico 2 (0) (7) (1) 0 055339 Town of Halifax (13) (1) (19) (2) 0 055340 Town of Blacksburg 125 (351) (677) (51) 0 055341 Town of Chincoteague (85) (107) (144) (5) 0 055342 Town of Lawrenceville (13) 6 (24) (3) 0 055343 Town of Amherst 3 (29) (54) (3) 0 055344 Town of Stanley (30) (37) (28) (2) 0 055345 Town of Hillsville 21 19 (46) (5) 0 055346 Town of Elkton 99 (2) (36) (3) 0 055347 Town of Bridgewater (24) (10) (92) (8) 0 055348 Town of Purcellville (14) (76) (116) (11) 0 055349 Town of Timberville 39 28 12 14 0 055350 Town of Wise 38 22 (8) 8 0 055351 Town of New Market 11 (30) (41) (3) 0 055352 Town of Tappahannock (135) (101) (122) (5) 0 055353 Town of Rocky Mount 190 106 (9) (8) 0 055354 Town of Big Stone Gap 55 (15) (106) (9) 0 055355 Town of Luray (140) (173) (136) (9) 0 055356 Town of Stuart (8) (6) (4) (2) 0 055357 Town of Strasburg 51 (2) (106) (9) 0 055358 Town of Appomattox 21 10 (20) (2) 0 055359 Town of Clarksville 76 25 (31) (3) 0 055360 Town of Dublin (8) (39) (41) (4) 0 055361 Town of Middleburg (49) (2) (26) (2) 0 055362 Town of Edinburg (17) (1) (12) (1) 0 055363 Town of Chase City (104) (29) (20) (5) 0 0

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55364 City of Bedford (4) (25) (221) (19) 0 055365 City of Poquoson (172) (121) (246) (27) 0 055366 Town of Ashland 3 (51) (148) (13) 0 055367 Town of Broadway (4) (34) (73) (28) (4) 055368 Town of Berryville 109 0 (57) (5) 0 055369 Town of Tazewell (126) (48) (80) (5) 0 055370 Town of Urbanna 4 (0) (11) (1) 0 055371 Town of Bluefield (6) (34) (89) (6) 0 055372 Town of Weber City 65 1 (7) (1) 0 055373 Town of Damascus 1 (0) (2) (0) 0 055374 Town of Hurt 3 (0) (7) (1) 0 055375 Town of Waverly 16 (1) (24) (2) 0 055376 Town of Coeburn (47) (7) (33) (3) 0 055377 Town of Dayton (38) (35) (30) (2) 0 055378 Town of Courtland (15) (9) (6) (1) 0 055379 Town of Cape Charles (54) (20) (31) (3) 0 055380 Town of Independence 27 13 (3) (1) 0 055381 Town of Warsaw 42 11 (22) (2) 0 055382 Town of Grundy (19) (9) (29) (2) 0 055383 Town of Warrenton (117) (102) (257) (21) 0 055384 Town of Louisa (38) (12) (27) (2) 0 055385 Town of Kenbridge 54 20 (14) (1) 0 055386 Town of Mt Jackson (71) (41) (24) (2) 0 055387 Town of Pulaski (69) (100) (216) (18) 0 055388 Town of Jarratt (3) (1) (3) (0) 0 055389 Town of Pembroke (18) (13) (9) (1) 0 055390 Town of Parksley (8) (8) (7) (1) 0 055391 Town of Onancock 117 5 (20) (2) 0 055392 Town of Victoria 7 (6) (20) (2) 0 055393 Town of Shenandoah (10) 10 (22) (2) 0 055394 Town of Gate City 6 (2) (18) (2) 0 055395 Town of Round Hill 19 9 (14) (2) 0 055396 Town of Kilmarnock (36) (20) (32) (3) 0 055397 Town of Orange 46 1 (71) (6) 0 055398 Town of Saltville (8) (1) (20) (2) 0 055399 Town of Blackstone (142) (71) (83) (7) 0 055400 Bedford Recreation Commission 1 (0) (1) 0 0 055401 Southeastern Virginia Public Service Authority 211 (29) (512) (45) 0 055402 Pittsylvania Co Service Authority (38) (25) (40) (29) (13) 055403 Rappahannock Area Office on Youth Services and Group Home Commission (5) (3) (9) (1) 0 055404 Appomattox Regional Library (74) (2) (28) (2) 0 055405 Staunton Redevelopment & Housing Authority 61 13 (16) (1) 0 055406 Hampton Newport News Community Services Board (742) (529) (779) (58) 0 055408 C P Jones Memorial Library (2) 2 (4) (0) 0 055409 Southside Regional Juvenile Group Home 3 (0) (9) (1) 0 055411 Hampton Roads Sanitation District (1,314) (1,280) (2,879) (180) 0 055412 Peninsula Airport Commission (151) (147) (75) (6) 0 055413 Richmond Redevelopment & Housing Authority 635 (13) (619) (53) 0 055415 Chesapeake Redevelopment & Housing Authority (84) (16) (112) (10) 0 055416 Alexandria Sanitation Authority (211) (140) (450) (39) 0 055417 Norfolk Airport Authority 518 541 (404) (37) 0 055418 Charlottesville Redevelopment/Housing Authority 15 (2) (37) (3) 0 055419 Hampton Redevelopment & Housing Authority (105) (114) (149) (12) 0 055420 Loudoun County Sanitation Authority 47 (122) (545) (62) (2) 055421 Danville Redevelopment & Housing Authority (230) (170) (83) (6) 0 0

Page 91


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55422 Blacksburg-Christiansburg-VPI Water Authority 33 14 (55) (36) (23) (1)55423 Northern Virginia Juvenile Detention Home (136) (22) (158) (14) 0 055424 Hopewell Redevelopment & Housing Authority 47 (2) (52) (4) 0 055425 Colonial Behavioral Health (200) (81) (276) (22) 0 055426 Blacksburg-VPI Sanitation Authority (198) (124) (94) (6) 0 055427 Potomac River Fisheries Commission (7) (1) (16) (1) 0 055428 Chesapeake Bay Bridge Tunnel (14) (1) (290) (29) 0 055429 Alexandria Redevelopment & Housing Authority (61) (68) (162) (13) 0 055430 Albemarle County Service Authority (103) (70) (153) (12) 0 055431 Franklin Redevelopment & Housing Authority 10 2 (12) (1) 0 055432 Bristol Redevelopment & Housing Authority (73) (67) (31) (3) 0 055433 Norfolk Redevelopment & Housing Authority (374) 24 (871) (75) 0 055435 Richmond Metropolitan Authority (188) (143) (204) (16) 0 055436 Riverside Regional Jail (780) (744) (624) (40) 0 055437 Peninsula Ports Authority 5 (1) (16) (1) 0 055439 Rappahannock Rapidan Planning District Comm. 67 29 (14) (1) 0 055440 Shenandoah Valley Juvenile Detention Home Comm (29) 17 (54) (5) 0 055442 Southside Regional Library Board 6 (0) (14) (1) 0 055443 Bedford Public Library (11) (6) (28) (2) 0 055444 Eastern Shore Economic Development Commission 1 (0) (4) (0) 0 055445 Chesterfield County Health Center Commission (58) (17) (184) (15) 0 055446 Washington County Service Authority (202) (242) (325) (25) 0 055447 Rappahannock Area Community Services Board (282) 34 (390) (32) 0 055449 Hampton Roads Planning District Commission (256) (112) (149) (13) 0 055450 Meherrin Regional Library 16 (2) (17) (1) 0 055451 New River Valley Regional Commission (7) (14) (25) (2) 0 055452 Northern Virginia Health Care Center (430) (124) (248) (20) 0 055453 Rockbridge Area Community Services Board 15 63 (143) (12) 0 055454 Greensville-Emporia Social Services 61 19 (59) (5) 0 055455 James City County Service Authority (71) (93) (153) (13) 0 055456 Accomack/Northampton Planning District (58) (19) (39) (3) 0 055457 Harrisonburg/Rockingham Regional Sewage Auth 33 (18) (72) (5) 0 055458 Wytheville Redevelopment & Housing Authority 16 7 (18) (1) 0 055459 Waynesboro Redevelopment & Housing Authority (32) (4) (41) (2) 0 055460 Region Ten Community Services Board (400) (168) (534) (45) 0 055462 Lenowisco Planning District Commission 13 (3) (39) (3) 0 055465 Rivanna Water & Sewer Authority (96) (86) (197) (17) 0 055466 Appomattox River Water Authority (71) (74) (74) (5) 0 055467 Campbell County Utility Service Authority 3 (23) (75) (2) 0 055469 Eastern Shore Community Services Board (21) (32) (165) (15) 0 055470 Anchor Commission 11 (3) (33) (3) 0 055471 Central Virginia Community Services Board (1,368) (1,014) (731) (46) 0 055472 District 19 Community Services Board (145) (80) (359) (31) 0 055473 Hampton Road Transit (261) (285) (405) (34) 0 055474 Upper Occoquan Sewage Authority 44 (260) (408) (40) 0 055475 New River Valley Juvenile Detention Home (213) (99) (34) (3) 0 055476 Rockbridge Regional Library (33) (12) (20) (1) 0 055477 Frederick County Sanitation Authority (177) (210) (234) (68) (4) 055478 Western Tidewater Community Services Board (285) (274) (418) (28) 0 055479 Cumberland Mountain Community Services Board (102) (250) (381) (10) 0 055480 Fredericksburg-Stafford Park Authority 5 (2) (18) (2) 0 055482 Middle Peninsula/Northern Neck Comm Svcs Bd (349) (264) (392) (31) 0 055483 Rockbridge County Public Service Authority 2 (0) (18) (1) 0 055484 Danville-Pittsylvania Community Services Board (148) (186) (335) (24) 0 055485 Crater Juvenile Detention Home Commission 39 4 (55) (5) 0 0

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($ thousands)



55486 Opportunity Inc. of Hampton Roads 5 (8) (78) (7) 0 055487 Capital Regional Airport Commission (505) (398) (349) (28) 0 055488 Northwestern Community Services Board (57) (58) (229) (19) 0 055489 Harrisonburg/Rockingham Community Services Bd (36) (97) (226) (17) 0 055490 Upper Valley Regional Park Authority (0) (0) (0) (0) 0 055491 Middle Peninsula Regional Security Center (224) (85) (110) (9) 0 055492 Northern Neck Planning District Commission (15) (2) (16) (1) 0 055493 Planning District 1 Behavioral Health Services Board 6 (1) (17) (2) 0 055494 Rockbridge Area Social Services Board (61) (30) (50) (4) 0 055495 Dinwiddie County Water Authority (13) (2) (22) (2) 0 055496 Rappahannock/Rapidan Community Services Board (385) (135) (381) (32) 0 055497 Virginia Education Loan Authority 67 (4) (165) 0 0 055498 Valley Community Services Board (444) (140) (306) (26) 0 055499 Eastern Shore Public Library 8 1 (12) (1) 0 055500 Alexandria City School Board (26) (77) (484) (41) 0 055501 Albemarle County Schools (87) (62) (297) (25) 0 055502 Alleghany County School Board (62) 1 (108) (8) 0 055503 Charlottesville Public Schools (6) (18) (115) (10) 0 055504 Amherst County School Board (175) (133) (104) (8) 0 055505 Appomattox County School Board (2) (1) (33) (3) 0 055506 Arlington County Schools (146) (264) (231) 17 0 055507 Augusta County School Board (181) (48) (124) (10) 0 055508 Bath County School Board (51) (7) (42) (4) 0 055509 Bedford County School Board (21) 19 (238) (20) 0 055510 Bland County School Board 25 3 (18) (1) 0 055511 Botetourt County School Board 81 (6) (118) (10) 0 055512 Norfolk Public Schools (850) (575) (830) (67) 0 055513 Petersburg Public Schools (299) (54) (132) (10) 0 055514 Buckingham County School Board (30) (14) (36) (3) 0 055515 Radford City School Board 3 (2) (20) (2) 0 055516 Caroline County School Board (12) (16) (54) (4) 0 055517 Carroll County School Board (170) (141) (105) (9) 0 055518 Charles City County School Board 4 (1) (19) (2) 0 055519 Charlotte County School Board (27) (4) (37) (3) 0 055520 Chesterfield County School Board (1,515) (6) (1,009) (81) 0 055521 Clarke County School Board (13) (5) (36) (3) 0 055522 Winchester Public Schools (128) (56) (82) (6) 0 055523 Culpeper County School Board (341) (161) (140) (12) 0 055524 Cumberland County School Board 3 (3) (32) (3) 0 055525 Dickenson County School Board (14) (1) (58) (5) 0 055526 Dinwiddie County Public Schools (12) (8) (77) (6) 0 055528 Essex County School Board 28 (1) (44) (4) 0 055530 Covington School Board (21) (0) (24) (2) 0 055531 Floyd County School Board 10 (5) (63) (5) 0 055532 Fluvanna County Public Schools (134) (144) (77) (6) 0 055533 Chesapeake Public Schools (606) (308) (898) (71) 0 055534 Virginia Beach City School Board 746 (138) (2,122) (176) 0 055535 Giles County Schools 4 (0) (47) (4) 0 055536 Gloucester County School Board (55) 95 (187) (16) 0 055537 Goochland County School Board (21) (4) (42) (4) 0 055538 Grayson County School Board (46) (11) (57) (5) 0 055539 Greene County Schools 9 (2) (88) (7) 0 055540 Greensville County School Board (7) (1) (58) (5) 0 055541 Halifax County School Board 17 (4) (132) (11) 0 055542 Hanover County School Board (435) (102) (272) (23) 0 0

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55543 Henrico County Schools 31 3 (56) (4) 0 055544 Henry County Public Schools (87) (19) (178) (15) 0 055545 Highland County Public Schools 38 (0) (9) (1) 0 055546 Isle of Wight County Schools 28 (3) (60) (5) 0 055548 King George County School Board 221 175 (75) (6) 0 055549 King & Queen County School Board 14 24 (31) (3) 0 055550 King William County Schools (23) (51) (64) (6) 0 055551 Lancaster County School Board (74) (35) (31) (2) 0 055552 Lee County School Board 15 0 (82) (6) 0 055553 Loudoun County School Board 2 (551) (1,434) (109) 0 055554 Louisa County Public Schools (102) (76) (152) (12) 0 055555 Lunenburg County School Board (16) (10) (28) (2) 0 055556 Madison County School Board (11) (0) (41) (4) 0 055557 Mathews County School Board 11 (2) (33) (3) 0 055558 Mecklenburg County Schools 48 (0) (56) (5) 0 055559 Middlesex County School Board 1 (1) (26) (2) 0 055560 Montgomery County School Board 10 147 (205) (17) 0 055562 Nelson County Public Schools (1) (4) (72) (6) 0 055563 New Kent County Schools 63 (4) (51) (4) 0 055565 Northampton County Schools (71) (32) (37) (3) 0 055566 Northumberland Co School Board (17) (2) (38) (3) 0 055567 Nottoway County School Board (80) (3) (61) (4) 0 055568 Orange County Public Schools (91) (33) (103) (9) 0 055569 Page County Public Schools (1) (16) (78) (6) 0 055570 Patrick County Public Schools (60) (18) (71) (6) 0 055571 Pittsylvania County School Board 52 3 (139) (11) 0 055572 Powhatan County School Board (16) (12) (88) (7) 0 055573 Prince Edward County Schools (61) (2) (40) (3) 0 055574 Prince George County School Board (160) (69) (170) (14) 0 055576 Prince William County Schools (609) (987) (1,731) (153) 0 055577 Pulaski County School Board (90) (22) (107) (9) 0 055578 Rappahannock County Schools 40 11 (25) (2) 0 055579 Richmond County Public Schools 4 0 (8) (1) 0 055580 Roanoke County School Board 148 (9) (348) (30) 0 055581 Rockbridge County Schools 36 (3) (77) (7) 0 055582 Rockingham County School Board (166) (158) (353) (28) 0 055583 Russell County School Board 180 6 (122) (9) 0 055584 Scott County Schools (101) (79) (96) (7) 0 055585 Shenandoah County School Board (245) (59) (138) (12) 0 055586 Smyth County School Board (50) (30) (120) (10) 0 055587 Southampton County School Board 61 (2) (52) (4) 0 055588 Spotsylvania County School Board (99) (57) (293) (23) 0 055589 Stafford County Schools (507) (296) (327) (22) 0 055590 Surry County Public Schools 103 (1) (55) (4) 0 055591 Sussex County School Board (32) (2) (38) (3) 0 055592 Tazewell County Schools (60) (54) (213) (18) 0 055593 Warren County School Board 91 1 (101) (9) 0 055595 Washington County School Board (380) (125) (131) (11) 0 055596 Westmoreland County School Board 92 (2) (40) (3) 0 055597 Wise County Schools 118 (2) (92) (8) 0 055598 Wythe County School Board 38 (1) (59) (5) 0 055599 York County School Board (42) (65) (236) (20) 0 055600 Accomack County School Board (144) (35) (130) (11) 0 055601 Bristol Virginia School System 42 26 (24) (2) 0 055602 Buena Vista City Public Schools 18 0 (18) (2) 0 0

Page 94


($ thousands)



55603 Amelia County Public Schools (25) (5) (39) (3) 0 055605 Danville School Board (8) (44) (84) (7) 0 055606 Franklin City Public Schools (23) (11) (19) (2) 0 055607 Lexington City Public Schools 2 (0) (5) (0) 0 055608 Harrisonburg City School Board (97) (51) (80) (7) 0 055609 Hopewell Public Schools (15) (1) (70) (6) 0 055610 Lynchburg School Board (123) (22) (155) (13) 0 055611 Fauquier County School Board 45 28 (262) (21) 0 055612 Brunswick County Public Schools (120) (79) (56) (5) 0 055613 P D Pruden Vocational-Technical Center (5) (2) (2) (0) 0 055614 Portsmouth School Board (266) (277) (321) (27) 0 055615 Campbell County School Board (174) (62) (136) (11) 0 055616 Richmond City Schools (588) (286) (533) (43) 0 055617 Roanoke City Schools (57) (46) (31) (2) 0 055619 Staunton City School Board (28) (9) (42) (3) 0 055620 Suffolk City School Board (123) 33 (258) (22) 0 055622 Craig County School Board (33) 2 (18) (2) 0 055623 Martinsville City School Board 27 0 (28) (2) 0 055624 Appomattox Regional Governor's School 3 2 (1) (1) (0) 055625 Colonial Heights City Schools (14) (15) (50) (4) 0 055632 City of Manassas School Board (402) (91) (171) (14) 0 055633 Franklin County Schools (221) (98) (202) (17) 0 055634 Frederick County School Board (144) (86) (250) (20) 0 055635 City of Salem Schools (69) (13) (57) (5) 0 055636 Manassas Park City Schools (56) (8) (42) (3) 0 055637 Newport News Public Schools (72) (60) (28) (2) 0 055708 Waynesboro City Schools 46 (3) (39) (3) 0 055710 Valley Vocational-Technical Center 2 (0) (4) (0) 0 055711 New Horizons Technical Center 7 (0) (7) (1) 0 055713 Galax City Schools (10) 12 (21) (2) 0 055714 Norton City Schools (40) (0) (21) (2) 0 055802 Williamsburg-James City County Schools (226) (154) (214) (17) 0 055803 Poquoson City School Board (29) (9) (21) (2) 0 055806 Fredericksburg City Public Schools (48) (58) (62) (4) 0 055807 Hampton City Schools 8 (5) (269) (22) 0 055813 Buchanan County School Board 13 3 (112) (8) 0 055814 Jackson River Vocational Technical Center 4 (0) (3) (0) 0 055815 Northern Neck Regional Vocational Center (6) (6) (5) (0) 0 055862 Crater Criminal Justice Training Academy 0 0 0 0 0 055863 Central Shenandoah Criminal Justice Training Academy 0 0 0 0 0 055864 New River Valley Emergency Communications Regional Authority 21 21 21 22 22 2155865 Maury Service Authority 15 15 15 16 16 155866 Hampton Roads Transportation Accountability Commission 3 3 3 4 4 255867 Pamunkey Regional Library 2 (50) (70) (4) 0 055868 Northern Va Transit Authority 28 28 27 30 16 155869 Rsw Regional Jail Authority 2 0 (9) 16 85 355870 Bedford Regional Water Authority 50 35 (18) 2 1 055871 Portmouth Redevelopment And Housing Authority (167) (170) (113) 59 0 055872 Southwest Regn Recreation Auth (2) (3) (4) (2) (0) 155873 Roanoke Redevlop & Housing Aut (14) (23) (26) (2) 0 055874 Meherrin River Regnl Jail Auth (223) (234) (266) (49) 0 055875 Woodway Water Authority (6) (6) (7) (4) (0) (0)55876 Bristol Virginia Utilities Authority (9) (38) (110) (27) (15) 555877 Washington Metro Area Transit Commission (21) (23) (28) (22) (9) 055878 Mt Rogers Community Services Board (382) (510) (816) (378) (220) (44)

Page 95


($ thousands)



55879 Lonesome Pine Soil & Water Conservation District 0 0 (0) 0 0 155880 Big Sandy Soil & Water & Conservation District 0 (0) (1) (0) 0 (0)55881 Virginia's Region 2000 Local Government Council (75) (85) (54) (3) 0 055882 Middle Peninsula Planningdistrict Commission (52) (51) (9) (1) 0 055883 Western Virginia Regional Jail Authority (400) (431) (464) (182) 0 055884 Halifax Service Authority 15 3 (27) 8 2 055885 Fort Monroe Area Development Authority 0 (0) (0) 0 0 055886 Russell County Public Service Authority 4 2 (3) (1) (8) (3)55887 Piedmont Community Services Board (110) (158) (238) (14) 0 055888 Blue Ridge Behavioral Healthcare (508) (297) (287) (18) 0 055889 Skyline Soil & Water Conservation District 5 2 (4) (0) 0 055890 Middle River Regional Jail Authority (240) (286) (373) (151) (24) 055891 Tidewater Soil & Water Conservation District (0) (0) (1) (0) 0 055892 Big Stone Gap Redevelopment And Housing Authority 23 21 17 22 13 055893 Eastern Shore Soil & Water Conservation District 7 6 3 3 0 055894 Town of Boykins (1) (0) (1) (0) 0 055895 Town of Gordonsville 4 2 (9) (1) 0 055896 Virginia Resources Authority (16) (34) (51) (6) 0 055897 Prince William County Service Authority 294 149 (365) 49 6 055898 Western Virginia Water Authority (81) (169) (268) (5) 0 055899 Shenandoah Valley Regional Airport Commission (4) (9) (23) (8) (7) (7)55900 Alleghany Highlands Community Services Board 13 30 (89) (8) 0 055901 Brunswick Industrial Development Authority 1 (1) (4) (0) 0 055902 Northern Neck/Essex County Group Home Comm 4 (0) (9) (1) 0 055903 State Education Assistance Authority 45 (1) (107) 0 0 055904 Appalachian Juvenile Commission (65) (67) (51) 2 0 055905 Goochland/Powhatan Community Services Board (77) (42) (92) (8) 0 055906 Suffolk Redevelopment & Housing Authority 64 10 (48) (4) 0 055907 Virginia Small Business Financing Authority 3 (0) (7) 0 0 055908 Lee County Redevelopment & Housing Authority (14) (7) (15) (1) 0 055909 Henry County Public Service Authority 8 (7) (113) (10) 0 055910 Southside Planning District Commission (8) (2) (26) (2) 0 055911 Economic Development Authority - Henrico Co (24) (29) (30) (2) 0 055912 Augusta County Service Authority (7) (82) (214) (25) 0 055914 Rappahannock Juvenile Center (33) (38) (87) (8) 0 055915 Cumberland Plateau Regional Housing Authority (107) (114) (72) 5 0 055918 Amherst County Service Authority (30) (19) (54) (4) 0 055919 Pepper's Ferry Regional Wastewater Authority (57) (52) (32) (2) 0 055920 Rappahannock Regional Jail (349) (67) (392) (31) 0 055921 Thomas Jefferson Planning District Commission 8 (2) (19) (2) 0 055922 Piedmont Regional Jail (182) (101) (137) (12) 0 055923 Nelson County Service Authority (15) (19) (30) (0) 0 055924 Coeburn-Norton-Wise Water Treatment Authority (62) (70) (86) (41) (40) (11)55925 Fauquier County Water & Sanitation Authority 35 (5) (104) (9) 0 055926 Scott County Soil & Water Conservation District 3 (0) (3) 3 0 055927 New River Resource Authority 5 (4) (30) (21) 6 055928 Scott County Water & Sewerage Authority 30 24 8 26 0 055929 Greensville County Water & Sewer Authority 21 (16) (40) 0 0 055930 Petersburg Redevelopment & Housing Authority (6) (0) (51) (4) 0 055931 Central Rappahannock Regional Library (220) (319) (327) (18) 0 055932 Virginia Coalfield Economic Development Auth (5) (12) (23) (3) 0 055933 Central Virginia Regional Jail 142 18 (137) (11) 0 055934 Thomas Jefferson Soil & Water Conservation Dist 18 24 (9) (1) 0 055936 Commonwealth Regional Council (1) (3) (13) (1) 0 055937 Wythe-Grayson Regional Library (13) 0 (12) (1) 0 0

Page 96


($ thousands)



55938 Colonial Soil & Water Conservation District 48 (1) (7) (1) 0 055939 Rivanna Solid Waste Authority 28 (1) (26) (2) 0 055940 Monacan Soil & Water Conservation District 39 30 8 (0) 0 055941 Robert E Lee Soil & Water Conservation District 9 7 3 (0) 0 055942 Tri-County/City Soil & Water Conservation Dist (1) (1) (5) (0) 0 055944 Central Virginia Waste Management Authority 9 3 (17) (1) 0 055945 Lonesome Pine Regional Library (176) (73) (47) (4) 0 055946 Virginia Peninsulas Public Service Authority (57) (36) (50) (4) 0 055947 Tidewater Youth Services Commission 60 (9) (113) (10) 0 055948 Virginia Highlands Airport Commission 3 1 (4) 1 0 055949 Western Tidewater Regional Jail 185 212 (203) (22) 0 055950 Scott County Redevelopment & Housing Authority 19 2 (12) (1) 0 055951 Handley Regional Library (43) 2 (27) (2) 0 055952 Northern Neck Regional Jail (303) (113) (139) (11) 0 055953 Montgomery Regional Solid Waste Authority (12) 0 (21) (2) 0 055954 Potomac & Rappahannock Transportation Commission 91 6 (164) (1) 0 055955 Giles County Public Service Authority 4 (1) (16) (1) 0 055956 South Central Wastewater Authority (79) (20) (39) (3) 0 055957 Wise County Redevelopment & Housing Authority 2 (15) (59) (4) 0 055958 Prince William Soil & Water Conservation District 1 0 (4) (0) 0 055959 Hampton Roads Regional Jail Authority (123) (195) (317) (33) 0 055960 Castlewood Water & Sewage Authority (39) (41) (43) (1) 0 055961 Pamunkey Regional Jail (34) (78) (175) (14) 0 055962 Charlottesville-Albemarle Airport Authority 44 32 (28) (4) 0 055963 Virginia Peninsula Regional Jail (378) (259) (158) (13) 0 055964 Virginia Biotechnology Research Park Authority 11 (1) (22) (2) 0 055965 Peumansend Creek Regional Jail 0 0 0 0 0 055966 Blue Ridge Regional Jail Authority (560) (655) (690) (35) 0 055967 Massanutten Regional Library (22) (15) (25) (2) 0 055968 Albemarle-Charlottesville Regional Jail (293) (435) (427) (18) 0 055969 Culpeper Soil & Water Conservation District 6 (1) (5) 0 0 055970 New River Valley Regional Jail (529) (483) (373) (23) 0 055971 Sussex Service Authority (14) (15) (25) (2) 0 055972 Big Walker Soil & Water Conservation District (0) (1) (2) (1) (0) (1)55973 Peter Francisco Soil & Water Conservation District (3) (4) (5) (3) (1) (0)55974 Peaks of Otter Soil & Water Conservation District 2 2 (0) 1 1 055975 New River Soil & Water Conservation District 0 (1) (3) (0) (0) 155977 Southside Regional Jail (115) (97) (80) (7) 0 055978 Evergreen Soil & Water Conservation District (1) 1 (1) (0) 0 055979 Roanoke Higher Education Authority (25) (31) (21) (2) 0 055981 John Marshall Soil & Water Conservation District 10 (1) (7) 0 0 055982 Daniel Boone Soil & Water Conservation District (2) (3) (5) (3) (3) (7)55983 Southside Community Services Board (215) (243) (283) (18) 0 055984 Northern Shenandoah Valley Regional Commission (15) (13) (12) (1) 0 055985 Tazewell Soil & Water Conservation District 2 1 (1) (0) 0 055987 Richmond Regional Planning District Committee 19 34 (10) (3) 0 055988 Henricopolis Soil & Water Conservation District 0 (0) (2) (0) 0 055989 Piedmont Regional Juvenile Detention Center (9) (13) (23) (4) (2) (1)55990 Roanoke River Service Authority (14) (16) (21) (15) (2) 055991 Lee County Public Service Authority (17) (14) (20) (4) 0 055992 Blue Ridge Juvenile Detention Center 26 20 (12) (2) 0 055993 Ferrum Water & Sewage Authority (3) (4) (6) (4) (3) (7)55994 Wise County Public Service Authority (26) (31) (46) (29) (16) (9)55995 Holston River Soil & Water Conservation District (5) (7) (4) (0) 0 055996 New River Valley Community Services Board (593) (464) (572) (28) 0 0

Page 97


($ thousands)



55997 Institute For Advanced Learning And Research (8) 5 (26) (2) 0 055998 Southwest Virginia Regional Jail Authority (522) (508) (593) (88) 0 055999 Clinch Valley Soil & Water Conservation District (5) (1) (2) (0) 0 0

Total Political Subdivisions (45,289) (63,531) (202,710) (17,295) (205) (44)

Page 98

SCHEDULE D - NET PENSION LIABILITYPOLITICAL SUBDIVISIONS

($ thousands)


6/30/2017 Net Pension

Liability


Liability


1% Decrease Discount Rate


1% Increase Discount Rate

55100 Accomack County 139 169 7,467 (5,941)55101 Albemarle County 27,589 28,258 53,631 7,22555102 Alleghany County 4,838 4,815 9,517 88855103 Amelia County (450) (890) 990 (2,462)55104 Amherst County 2,946 2,506 7,833 (1,936)55105 Appomattox County 4,250 3,972 6,974 1,45555107 Augusta County 8,358 7,696 20,120 (2,545)55108 Bath County 2,408 1,927 3,762 40555109 Bedford County 1,296 3,364 13,232 (4,776)55110 Bland County 1,686 1,485 2,789 41055111 Botetourt County 2,509 534 7,139 (4,930)55112 Brunswick County 3,755 3,043 6,124 49855113 Buchanan County 13,447 12,823 20,251 6,65255114 Buckingham County 862 611 3,042 (1,411)55115 Campbell County 6,282 5,468 14,660 (2,152)55116 Caroline County 362 (2,461) 4,539 (8,233)55117 Carroll County 5,894 5,272 9,926 1,40955118 Charles City County 2,003 1,344 3,276 (268)55119 Charlotte County 1,407 924 3,949 (1,611)55120 Chesterfield County 160,432 154,341 292,959 38,95755121 Clarke County 1,636 1,134 3,763 (1,070)55122 Craig County 198 137 998 (588)55123 Culpeper County 5,438 5,757 14,969 (1,823)55124 Cumberland County 1,025 861 2,770 (725)55125 Dickenson County 4,657 4,584 8,964 95055126 Dinwiddie County 1,579 1,666 6,526 (2,372)55128 Essex County (103) (578) 1,342 (2,185)55130 Fauquier County 6,382 6,298 24,084 (8,332)55131 Floyd County 2,316 2,631 4,988 67955132 Fluvanna County 362 379 3,397 (2,119)55133 Franklin County 2,653 2,233 10,323 (4,495)55134 Frederick County 14,746 16,520 39,803 (2,625)55135 Giles County 3,177 2,809 6,121 6055136 Gloucester County 4,307 3,653 12,292 (3,534)55137 Goochland County 773 752 5,312 (3,008)55138 Grayson County 5,275 4,515 7,272 2,20155139 Greene County 418 293 3,003 (1,955)55140 Greensville County 873 535 3,404 (1,859)55141 Halifax County 805 635 5,514 (3,427)55142 Hanover County 12,802 11,087 47,813 (19,223)55143 Henrico County 199,552 192,224 367,314 45,68855144 Henry County 7,218 7,895 18,520 (950)55145 Highland County 1,006 905 1,710 22655146 Isle of Wight County 3,044 3,105 9,136 (1,914)55147 James City County 13,912 12,492 37,339 (8,085)55148 King George County 1,184 1,598 6,844 (2,729)55149 King & Queen County (11) (147) 1,177 (1,249)55150 King William County 388 597 2,781 (1,219)55151 Lancaster County 1,969 2,459 5,090 24655152 Lee County 3,094 2,077 5,457 (748)55153 Loudoun County 64,762 59,869 168,368 (29,705)55154 Louisa County (1,253) (530) 4,742 (4,870)55155 Lunenburg County 1,869 1,443 2,868 24455156 Madison County 627 39 2,376 (1,890)

Page 99


($ thousands)



Liability


Liability





55157 Mathews County 1,081 852 2,349 (406)55158 Mecklenburg County 2,677 2,611 8,634 (2,394)55159 Middlesex County (1,166) (1,555) (277) (2,624)55160 Montgomery County 11,462 9,383 21,025 (261)55162 Nelson County 1,802 1,390 3,646 (495)55163 New Kent County 1,743 1,889 6,042 (1,533)55165 Northampton County 572 (82) 4,147 (3,612)55166 Northumberland County 1,498 1,313 3,627 (608)55167 Nottoway County (1,810) (2,229) (455) (3,716)55168 Orange County 2,610 2,409 7,563 (1,831)55169 Page County 2,817 2,120 6,251 (1,280)55170 Patrick County 2,685 3,309 6,631 54755171 Pittsylvania County 5,142 5,388 14,029 (1,841)55172 Powhatan County 2,924 2,490 5,951 (353)55173 Prince Edward County 1,795 1,013 3,930 (1,426)55174 Prince George County 10,812 10,154 18,291 3,37755176 Prince William County 168,701 159,702 327,951 19,74555177 Pulaski County 4,440 3,524 10,403 (2,214)55178 Rappahannock County 1,798 2,012 3,930 41455179 Richmond County 948 181 1,833 (1,193)55180 Roanoke County 37,103 33,738 66,400 6,58755181 Rockbridge County 3,856 3,639 8,059 (59)55182 Rockingham County 11,849 11,384 26,811 (1,256)55183 Russell County 5,011 4,444 8,422 1,13155184 Scott County 4,911 4,912 8,725 1,74055185 Shenandoah County 3,717 2,961 10,132 (2,920)55186 Smyth County 3,604 2,953 8,476 (1,648)55187 Southampton County 4,883 4,949 10,179 57255188 Spotsylvania County 14,322 13,771 40,130 (7,895)55189 Stafford County 20,419 19,454 47,412 (3,614)55190 Surry County 973 1,331 3,657 (617)55191 Sussex County (450) (2,401) 550 (4,870)55192 Tazewell County 8,027 7,424 14,689 1,37955193 Warren County 2,487 1,925 7,791 (2,912)55195 Washington County 5,526 4,355 10,336 (639)55196 Westmoreland County 1,315 1,665 4,844 (994)55197 Wise County 8,742 9,252 16,621 3,13555198 Wythe County 1,915 2,011 6,471 (1,709)55199 York County 14,714 18,105 45,312 (4,594)55200 City of Alexandria 68,240 66,907 144,030 2,77255201 City of Bristol 22,308 20,249 33,336 9,27155202 City of Buena Vista 3,102 3,144 5,539 1,14155203 Town of St Paul 517 707 1,104 37655204 City of Clifton Forge 863 691 1,869 (297)55205 City of Danville 2,061 1,768 4,806 (785)55206 City of Fredericksburg 19,970 20,906 36,967 7,49455207 City of Hampton 122,955 120,115 191,977 60,00855208 City of Harrisonburg 22,884 22,395 42,714 5,57655209 City of Hopewell 17,812 16,879 30,170 5,74955210 City of Lynchburg 97,762 97,257 141,582 60,14055211 Town of Crewe (149) (556) (154) (883)55212 City of Norfolk 4,569 3,144 17,890 (9,032)55213 City of Petersburg 17,337 11,293 30,781 (5,040)55214 City of Portsmouth 25,711 18,598 62,178 (17,708)

Page 100


($ thousands)



Liability


Liability





55215 City of Radford 6,269 6,322 13,458 38355216 City of Richmond 9,712 8,346 24,296 (4,933)55217 City of Roanoke 7,661 7,820 16,401 67455218 Town of Craigsville 182 184 269 11355219 City of Staunton 16,968 16,210 25,760 8,22955220 City of Suffolk 33,639 38,796 80,441 4,37355221 City of Williamsburg 10,563 9,850 18,163 2,88355222 City of Winchester 9,142 7,930 22,678 (4,196)55223 City of Martinsville 20,615 20,183 31,577 10,58655224 City of Falls Church (814) (1,213) (759) (1,600)55225 City of Colonial Heights 11,650 10,292 20,034 2,17855226 Town of Front Royal 6,602 6,331 11,146 2,32455227 Town of Boyce (52) (56) (54) (57)55228 Town of Middletown (110) (159) (45) (249)55229 Town of Chilhowie 596 469 969 5655230 City of Covington 4,619 4,602 7,508 2,14555231 Town of Floyd 90 82 126 4655232 City of Franklin 5,464 4,913 9,595 99055233 City of Chesapeake 130,903 128,523 245,793 30,33355234 City of Virginia Beach 350,238 347,548 594,846 140,45355235 City of Norton 559 199 2,487 (1,703)55236 City of Manassas Park 2,263 1,858 7,397 (2,680)55237 Town of Exmore (456) (462) (269) (619)55238 Town of Pound 162 266 472 9655239 Town of Grottoes 274 393 757 9355240 Town of Onley (97) 4 61 (43)55241 Town of West Point (212) (213) 520 (810)55242 Town of South Hill 1,567 3,481 5,281 1,98855243 Town of Rural Retreat 139 40 130 (34)55244 Town of Dillwyn (8) (8) (6) (10)55245 Town of Scottsville 86 88 181 1455246 Town of Burkeville (50) (66) (45) (85)55247 Town of Madison (24) (30) (26) (33)55248 Town of Pennington Gap (175) (202) (48) (326)55249 Town of La Crosse (138) (136) (102) (164)55250 Town of Rich Creek (20) (29) 25 (74)55251 Town of White Stone (0) 0 0 055252 Town of Windsor (49) (35) 133 (170)55253 Town of Haysi 277 280 339 23155254 Town of Stephens City 741 612 825 43355255 Town of Brodnax 7 (55) (42) (66)55256 Town of Mineral (56) (63) (40) (81)55257 Town of Lebanon 2,940 2,857 3,901 1,98855258 City of Newport News (7,879) (8,272) (1,399) (13,641)55259 Town of Richlands 6,872 6,838 8,472 5,47055260 Town of Haymarket 5 (39) 75 (130)55261 Town of Lovettsville (25) (29) 40 (84)55262 Town of Troutville 0 (3) (3) (3)55300 Town of Abingdon 1,303 3,394 6,402 90455301 Town of Dumfries 1,066 672 1,264 17655302 Town of Iron Gate 12 4 38 (25)55303 Town of Montross (32) (31) 8 (65)55304 Town of South Boston 3,244 3,450 6,204 1,13855305 Town of Gretna (57) 126 365 (73)

Page 101


($ thousands)



Liability


Liability





55306 Town of Remington 37 48 132 (23)55307 City of Lexington 3,538 2,595 5,729 (35)55308 City of Waynesboro 9,692 8,964 18,326 1,16455309 Town of Colonial Beach (926) (1,373) (656) (1,972)55310 Town of Smithfield (1,079) (1,316) 73 (2,455)55311 Town of Brookneal 395 389 589 22155312 Town of Hamilton 65 79 173 155313 City of Galax 1,795 1,239 4,799 (1,734)55314 Town of Jonesville (34) (31) 108 (145)55315 Town of Wytheville 25 2,343 6,059 (749)55316 City of Fairfax 34,999 38,433 59,441 20,99655317 Town of Vienna 9,748 8,988 17,240 2,09955318 Town of Vinton 1,411 1,688 4,076 (297)55319 City of Emporia 1,484 1,327 4,530 (1,358)55320 Town of Culpeper 5,995 5,746 11,198 1,23255321 Town of Woodstock 2,414 2,283 3,997 87455322 Town of Glasgow (376) (398) (325) (459)55323 Town of Marion 3,526 3,373 5,601 1,51055324 Town of Altavista 626 434 1,703 (633)55325 Town of Herndon 2,359 1,563 12,085 (7,203)55326 Town of Pearisburg 1,349 1,493 2,548 61855327 Town of Christiansburg 7,985 7,745 14,187 2,44655328 Town of Wakefield (1) (2) 44 (42)55329 Town of Leesburg 13,556 10,979 25,347 (889)55330 Town of Chatham (269) (336) (110) (523)55331 Town of Bowling Green 351 401 549 27855332 City of Manassas 20,062 22,630 42,387 6,33155333 Town of Alberta (128) (132) (108) (151)55334 Town of Boydton (348) (285) (151) (398)55335 City of Salem 36,199 36,056 59,985 16,03255336 Town of Mckenney 66 63 97 3455337 Town of Narrows 254 273 766 (137)55338 Town of Quantico (154) (160) (103) (208)55339 Town of Halifax (288) (397) (186) (569)55340 Town of Blacksburg 16,183 15,515 26,450 6,45455341 Town of Chincoteague 651 372 1,507 (567)55342 Town of Lawrenceville 328 402 887 (7)55343 Town of Amherst 710 611 1,142 16655344 Town of Stanley 24 10 356 (278)55345 Town of Hillsville 774 857 1,804 7455346 Town of Elkton 158 294 788 (114)55347 Town of Bridgewater 278 217 1,504 (852)55348 Town of Purcellville 25 43 2,128 (1,682)55349 Town of Timberville 11 89 427 (194)55350 Town of Wise 157 564 2,137 (739)55351 Town of New Market 438 369 902 (69)55352 Town of Tappahannock 353 15 735 (581)55353 Town of Rocky Mount 2,585 3,061 4,800 1,61455354 Town of Big Stone Gap 2,843 2,736 4,251 1,46755355 Town of Luray 1,353 840 2,259 (343)55356 Town of Stuart 167 174 175 17455357 Town of Strasburg 145 62 1,728 (1,293)55358 Town of Appomattox (121) (163) 182 (445)55359 Town of Clarksville 392 438 954 11

Page 102


($ thousands)



Liability


Liability





55360 Town of Dublin 643 519 1,097 3055361 Town of Middleburg 319 174 533 (127)55362 Town of Edinburg (235) (292) (176) (390)55363 Town of Chase City 91 282 1,002 (323)55364 City of Bedford 6,488 6,052 9,329 3,29855365 City of Poquoson 1,505 1,749 5,983 (1,783)55366 Town of Ashland 849 628 2,783 (1,155)55367 Town of Broadway 466 316 765 (57)55368 Town of Berryville 734 729 1,590 1155369 Town of Tazewell (328) (502) 321 (1,185)55370 Town of Urbanna (301) (326) (243) (395)55371 Town of Bluefield 273 144 1,258 (767)55372 Town of Weber City 45 164 287 6555373 Town of Damascus (88) (87) (73) (98)55374 Town of Hurt 312 313 430 21555375 Town of Waverly (490) (510) (264) (712)55376 Town of Coeburn (308) (327) 9 (609)55377 Town of Dayton 323 286 716 (73)55378 Town of Courtland (163) (203) (151) (248)55379 Town of Cape Charles (334) (321) 76 (648)55380 Town of Independence 542 588 847 37355381 Town of Warsaw 170 237 533 (9)55382 Town of Grundy 28 (11) 359 (321)55383 Town of Warrenton 3,149 2,688 6,224 (280)55384 Town of Louisa (446) (534) (243) (775)55385 Town of Kenbridge (160) (75) 95 (214)55386 Town of Mt Jackson 366 170 471 (85)55387 Town of Pulaski 1,278 906 3,887 (1,569)55388 Town of Jarratt (14) (18) 3 (36)55389 Town of Pembroke 156 133 252 3255390 Town of Parksley 29 29 132 (56)55391 Town of Onancock 85 49 345 (195)55392 Town of Victoria (29) (95) 139 (289)55393 Town of Shenandoah 427 453 783 17755394 Town of Gate City 79 66 343 (161)55395 Town of Round Hill (163) (131) 134 (351)55396 Town of Kilmarnock (430) (503) (165) (784)55397 Town of Orange 1,786 1,778 3,143 66055398 Town of Saltville 432 409 687 17755399 Town of Blackstone (806) (1,007) 32 (1,861)55400 Bedford Recreation Commission (54) 90 97 8455401 Southeastern Virginia Public Service Authority (5,803) (6,159) (960) (10,541)55402 Pittsylvania Co Service Authority 306 143 366 (45)55403 Rappahannock Area Office on Youth Services and Group Home Commission (280) (285) (183) (368)55404 Appomattox Regional Library 1 (220) 97 (485)55405 Staunton Redevelopment & Housing Authority (322) (215) (30) (368)55406 Hampton Newport News Community Services Board (11,845) (13,034) (3,758) (20,618)55408 C P Jones Memorial Library 65 60 118 1255409 Southside Regional Juvenile Group Home (306) (220) (156) (275)55411 Hampton Roads Sanitation District 22,075 20,304 51,048 (5,194)55412 Peninsula Airport Commission 318 (262) 674 (1,040)55413 Richmond Redevelopment & Housing Authority 5,006 5,455 12,441 (473)55415 Chesapeake Redevelopment & Housing Authority (1,102) (1,425) (228) (2,428)55416 Alexandria Sanitation Authority 5,753 4,957 10,854 (9)

Page 103


($ thousands)



Liability


Liability





55417 Norfolk Airport Authority 3,587 5,067 10,971 9455418 Charlottesville Redevelopment/Housing Authority (1,130) (1,303) (1,081) (1,491)55419 Hampton Redevelopment & Housing Authority 1,243 669 2,545 (911)55420 Loudoun County Sanitation Authority 4,283 3,877 11,927 (2,746)55421 Danville Redevelopment & Housing Authority (859) (1,347) (628) (1,953)55422 Blacksburg-Christiansburg-VPI Water Authority 2,868 2,637 3,395 2,01555423 Northern Virginia Juvenile Detention Home 16 (243) 1,640 (1,819)55424 Hopewell Redevelopment & Housing Authority (383) (319) 221 (773)55425 Colonial Behavioral Health (1,428) (1,826) 1,574 (4,670)55426 Blacksburg-VPI Sanitation Authority 267 (117) 705 (816)55427 Potomac River Fisheries Commission 57 53 211 (81)55428 Chesapeake Bay Bridge Tunnel 10,414 10,706 16,404 5,93855429 Alexandria Redevelopment & Housing Authority (475) (627) 1,192 (2,154)55430 Albemarle County Service Authority 1,636 1,552 3,655 (195)55431 Franklin Redevelopment & Housing Authority (346) (343) (221) (442)55432 Bristol Redevelopment & Housing Authority 547 271 639 (41)55433 Norfolk Redevelopment & Housing Authority 11,765 11,316 21,671 2,51255435 Richmond Metropolitan Authority (1,365) (1,676) 532 (3,525)55436 Riverside Regional Jail (6,453) (7,896) (1,075) (13,475)55437 Peninsula Ports Authority (1,048) (1,103) (1,065) (1,137)55439 Rappahannock Rapidan Planning District Comm. (450) (331) (174) (459)55440 Shenandoah Valley Juvenile Detention Home Comm 453 451 1,205 (168)55442 Southside Regional Library Board (41) 34 165 (78)55443 Bedford Public Library (309) (343) (32) (600)55444 Eastern Shore Economic Development Commission (407) (437) (437) (437)55445 Chesterfield County Health Center Commission (3,176) (3,665) (1,785) (5,223)55446 Washington County Service Authority (94) (360) 1,435 (1,853)55447 Rappahannock Area Community Services Board (6,810) (6,998) (1,742) (11,263)55449 Hampton Roads Planning District Commission 1,626 1,159 3,127 (478)55450 Meherrin Regional Library (99) (75) 134 (250)55451 New River Valley Regional Commission (118) (177) 170 (458)55452 Northern Virginia Health Care Center (3,246) (3,860) (941) (6,272)55453 Rockbridge Area Community Services Board (2,132) (1,998) (100) (3,543)55454 Greensville-Emporia Social Services 1,259 1,327 2,156 63455455 James City County Service Authority 614 523 2,790 (1,367)55456 Accomack/Northampton Planning District (298) (391) 62 (768)55457 Harrisonburg/Rockingham Regional Sewage Auth 445 379 1,247 (348)55458 Wytheville Redevelopment & Housing Authority 233 258 524 3455459 Waynesboro Redevelopment & Housing Authority (67) (80) 441 (522)55460 Region Ten Community Services Board (6,029) (6,689) 312 (12,394)55462 Lenowisco Planning District Commission 669 707 1,245 25555465 Rivanna Water & Sewer Authority 2,924 2,571 5,342 24855466 Appomattox River Water Authority (118) (279) 346 (806)55467 Campbell County Utility Service Authority 664 621 1,338 3055469 Eastern Shore Community Services Board 1,100 1,077 3,484 (933)55470 Anchor Commission (1,428) (1,507) (1,283) (1,695)55471 Central Virginia Community Services Board (8,718) (10,739) (2,988) (16,975)55472 District 19 Community Services Board (3,814) (4,419) 3 (8,069)55473 Hampton Road Transit (2,297) (2,861) 2,434 (7,262)55474 Upper Occoquan Sewage Authority 6,250 6,634 14,658 (63)55475 New River Valley Juvenile Detention Home (281) (582) (177) (913)55476 Rockbridge Regional Library 83 46 285 (156)55477 Frederick County Sanitation Authority 339 113 1,341 (917)55478 Western Tidewater Community Services Board (1,399) (2,362) 2,775 (6,586)

Page 104


($ thousands)



Liability


Liability





55479 Cumberland Mountain Community Services Board 5,031 4,871 10,732 6255480 Fredericksburg-Stafford Park Authority (1,578) (1,699) (1,677) (1,717)55482 Middle Peninsula/Northern Neck Comm Svcs Bd (4,221) (4,784) (127) (8,614)55483 Rockbridge County Public Service Authority (58) (73) 140 (251)55484 Danville-Pittsylvania Community Services Board (2,458) (2,905) 1,177 (6,239)55485 Crater Juvenile Detention Home Commission 64 53 692 (486)55486 Opportunity Inc. of Hampton Roads (2,349) (2,493) (1,850) (3,032)55487 Capital Regional Airport Commission 1,923 902 5,358 (2,822)55488 Northwestern Community Services Board (434) (899) 2,060 (3,343)55489 Harrisonburg/Rockingham Community Services Bd (1,181) (1,673) 905 (3,806)55490 Upper Valley Regional Park Authority 74 74 83 6755491 Middle Peninsula Regional Security Center (641) (979) 375 (2,109)55492 Northern Neck Planning District Commission (124) (187) (31) (319)55493 Planning District 1 Behavioral Health Services Board (787) (808) (719) (885)55494 Rockbridge Area Social Services Board (249) (375) 82 (767)55495 Dinwiddie County Water Authority (201) (220) 62 (457)55496 Rappahannock/Rapidan Community Services Board (8,253) (9,046) (5,309) (12,155)55497 Virginia Education Loan Authority (14,333) 3,438 3,866 3,07955498 Valley Community Services Board (3,599) (4,373) (578) (7,475)55499 Eastern Shore Public Library 1 6 130 (97)55500 Alexandria City School Board (4,601) (5,050) (205) (9,145)55501 Albemarle County Schools (482) (1,080) 2,389 (3,983)55502 Alleghany County School Board (345) (389) 720 (1,338)55503 Charlottesville Public Schools (338) (457) 668 (1,412)55504 Amherst County School Board (1,147) (1,566) (621) (2,362)55505 Appomattox County School Board (207) (221) 151 (534)55506 Arlington County Schools 903 1,494 8,326 (4,155)55507 Augusta County School Board 109 (83) 1,356 (1,283)55508 Bath County School Board (31) (92) 368 (482)55509 Bedford County School Board (1,101) (1,083) 1,483 (3,261)55510 Bland County School Board (67) (32) 165 (200)55511 Botetourt County School Board 1,077 1,059 2,418 (95)55512 Norfolk Public Schools 8,806 6,268 16,395 (2,312)55513 Petersburg Public Schools 348 (120) 1,267 (1,299)55514 Buckingham County School Board (120) (230) 186 (578)55515 Radford City School Board (176) (195) (43) (328)55516 Caroline County School Board (239) (310) 242 (777)55517 Carroll County School Board 425 47 1,217 (942)55518 Charles City County School Board (265) (296) (134) (435)55519 Charlotte County School Board (211) (319) (4) (589)55520 Chesterfield County School Board 17,134 14,329 27,018 3,62755521 Clarke County School Board (270) (333) 1 (619)55522 Winchester Public Schools (197) (336) 536 (1,077)55523 Culpeper County School Board (1,701) (2,341) (888) (3,561)55524 Cumberland County School Board (505) (534) (196) (819)55525 Dickenson County School Board 6,922 6,899 8,143 5,83755526 Dinwiddie County Public Schools 397 329 1,151 (374)55528 Essex County School Board 68 91 544 (296)55530 Covington School Board 558 472 765 22155531 Floyd County School Board 1,795 1,700 2,507 1,01455532 Fluvanna County Public Schools (322) (671) 158 (1,363)55533 Chesapeake Public Schools 13,065 12,500 24,553 2,34655534 Virginia Beach City School Board 13,615 12,291 38,710 (9,967)55535 Giles County Schools 457 287 842 (175)

Page 105


($ thousands)



Liability


Liability





55536 Gloucester County School Board (437) (104) 2,049 (1,919)55537 Goochland County School Board 64 (39) 443 (449)55538 Grayson County School Board 84 96 738 (450)55539 Greene County Schools 15 (0) 1,009 (855)55540 Greensville County School Board (9) (124) 421 (591)55541 Halifax County School Board 88 (98) 1,219 (1,222)55542 Hanover County School Board (2,567) (3,248) (456) (5,608)55543 Henrico County Schools 2,809 2,661 3,454 1,98855544 Henry County Public Schools 1,175 745 2,552 (802)55545 Highland County Public Schools 374 454 604 32655546 Isle of Wight County Schools (5) (5) 655 (562)55548 King George County School Board (14) 467 1,470 (376)55549 King & Queen County School Board (780) (663) (366) (914)55550 King William County Schools (258) (389) 21 (732)55551 Lancaster County School Board 314 224 609 (102)55552 Lee County School Board 6,786 6,685 8,216 5,38055553 Loudoun County School Board 4,958 3,623 24,680 (13,804)55554 Louisa County Public Schools (590) (803) 909 (2,246)55555 Lunenburg County School Board (342) (391) (102) (633)55556 Madison County School Board (754) (791) (402) (1,117)55557 Mathews County School Board 641 624 1,032 27555558 Mecklenburg County Schools 525 529 1,112 3255559 Middlesex County School Board 471 428 738 16455560 Montgomery County School Board 4,019 4,595 7,856 1,87255562 Nelson County Public Schools 444 397 1,254 (328)55563 New Kent County Schools 4 59 717 (489)55565 Northampton County Schools 54 (91) 296 (419)55566 Northumberland Co School Board 712 621 1,080 22855567 Nottoway County School Board (237) (288) 401 (871)55568 Orange County Public Schools (720) (864) 209 (1,770)55569 Page County Public Schools 827 731 1,649 (47)55570 Patrick County Public Schools 279 175 962 (492)55571 Pittsylvania County School Board 669 700 2,257 (621)55572 Powhatan County School Board (277) (341) 673 (1,193)55573 Prince Edward County Schools 123 (113) 309 (471)55574 Prince George County School Board 1,625 1,237 3,184 (422)55576 Prince William County Schools 5,611 4,984 30,749 (16,552)55577 Pulaski County School Board 220 52 1,357 (1,042)55578 Rappahannock County Schools 124 184 451 (46)55579 Richmond County Public Schools (173) (108) (25) (179)55580 Roanoke County School Board (1,333) (1,845) 1,329 (4,560)55581 Rockbridge County Schools 47 18 792 (640)55582 Rockingham County School Board (5) (458) 3,381 (3,715)55583 Russell County School Board 5,656 5,669 7,542 4,08055584 Scott County Schools 348 254 1,386 (701)55585 Shenandoah County School Board 299 41 1,532 (1,224)55586 Smyth County School Board 1,475 1,340 2,743 14855587 Southampton County School Board (892) (845) (368) (1,250)55588 Spotsylvania County School Board 357 114 3,690 (2,886)55589 Stafford County Schools 952 20 3,615 (2,988)55590 Surry County Public Schools 721 865 1,536 29755591 Sussex County School Board (330) (379) 14 (709)55592 Tazewell County Schools 5,736 5,482 8,295 3,09255593 Warren County School Board (682) (635) 356 (1,474)

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Liability


Liability





55595 Washington County School Board 1,980 1,128 2,582 (114)55596 Westmoreland County School Board 154 328 781 (59)55597 Wise County Schools 3,570 3,825 5,199 2,66055598 Wythe County School Board 413 397 1,086 (184)55599 York County School Board 133 (199) 2,722 (2,658)55600 Accomack County School Board (903) (1,067) 264 (2,199)55601 Bristol Virginia School System 347 374 650 14155602 Buena Vista City Public Schools (318) (309) (173) (425)55603 Amelia County Public Schools (71) (167) 263 (530)55605 Danville School Board (178) (362) 585 (1,165)55606 Franklin City Public Schools (60) (122) 83 (295)55607 Lexington City Public Schools (182) (192) (165) (214)55608 Harrisonburg City School Board (672) (862) (38) (1,563)55609 Hopewell Public Schools 1,217 1,168 1,983 47155610 Lynchburg School Board (41) (202) 1,476 (1,624)55611 Fauquier County School Board (1,824) (1,855) 1,163 (4,384)55612 Brunswick County Public Schools (242) (573) (19) (1,044)55613 P D Pruden Vocational-Technical Center (133) (144) (138) (150)55614 Portsmouth School Board 8,305 7,100 11,438 3,43055615 Campbell County School Board 876 389 1,764 (786)55616 Richmond City Schools 1,381 (44) 6,145 (5,282)55617 Roanoke City Schools (1,139) (1,310) (969) (1,586)55619 Staunton City School Board 419 292 730 (83)55620 Suffolk City School Board (336) (275) 3,068 (3,085)55622 Craig County School Board 6 12 225 (168)55623 Martinsville City School Board 1,371 1,433 1,826 1,09755624 Appomattox Regional Governor's School (24) (15) 11 (36)55625 Colonial Heights City Schools (127) (231) 294 (678)55632 City of Manassas School Board 304 (75) 2,197 (1,957)55633 Franklin County Schools 1,627 1,246 3,826 (935)55634 Frederick County School Board (894) (1,320) 1,569 (3,758)55635 City of Salem Schools (300) (505) 82 (999)55636 Manassas Park City Schools (813) (877) (474) (1,213)55637 Newport News Public Schools (1,489) (1,648) (1,109) (2,081)55708 Waynesboro City Schools (439) (404) (6) (741)55710 Valley Vocational-Technical Center (14) (14) 20 (43)55711 New Horizons Technical Center 324 316 439 21155713 Galax City Schools 162 191 447 (28)55714 Norton City Schools (164) (349) (171) (500)55802 Williamsburg-James City County Schools (1,382) (1,819) 426 (3,715)55803 Poquoson City School Board 258 192 436 (16)55806 Fredericksburg City Public Schools (469) (558) (8) (1,027)55807 Hampton City Schools 1,936 1,427 4,417 (1,099)55813 Buchanan County School Board 7,395 7,415 9,188 5,89555814 Jackson River Vocational Technical Center (14) (10) 22 (38)55815 Northern Neck Regional Vocational Center 18 14 31 (1)55862 Crater Criminal Justice Training Academy (9) (24) (20) (27)55863 Central Shenandoah Criminal Justice Training Academy (25) (40) (31) (47)55864 New River Valley Emergency Communications Regional Authority (174) (45) 14 (91)55865 Maury Service Authority (105) (31) (4) (53)55866 Hampton Roads Transportation Accountability Commission 3 (12) 4 (26)55867 Pamunkey Regional Library 439 62 629 (417)55868 Northern Va Transit Authority 38 33 109 (31)55869 Rsw Regional Jail Authority (499) (940) (407) (1,359)

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($ thousands)



Liability


Liability





55870 Bedford Regional Water Authority 286 223 1,035 (430)55871 Portmouth Redevelopment And Housing Authority 445 920 1,341 57555872 Southwest Regn Recreation Auth (98) (88) (76) (99)55873 Roanoke Redevlop & Housing Aut (505) (526) (150) (835)55874 Meherrin River Regnl Jail Auth (1,116) (1,493) (601) (2,201)55875 Woodway Water Authority (41) (51) (29) (68)55876 Bristol Virginia Utilities Authority (2,167) (2,237) (908) (3,312)55877 Washington Metro Area Transit Commission 294 232 359 12555878 Mt Rogers Community Services Board 5,496 3,991 10,537 (1,373)55879 Lonesome Pine Soil & Water Conservation District 1 1 10 (6)55880 Big Sandy Soil & Water & Conservation District (10) (12) 0 (22)55881 Virginia's Region 2000 Local Government Council (961) (1,065) (721) (1,348)55882 Middle Peninsula Planningdistrict Commission 22 8 121 (85)55883 Western Virginia Regional Jail Authority (4,194) (5,070) (2,822) (6,855)55884 Halifax Service Authority (477) (444) (183) (661)55885 Fort Monroe Area Development Authority 0 5 5 455886 Russell County Public Service Authority (50) (50) 55 (136)55887 Piedmont Community Services Board (1,508) (1,673) 423 (3,384)55888 Blue Ridge Behavioral Healthcare (5,611) (6,659) (3,934) (8,867)55889 Skyline Soil & Water Conservation District 113 122 208 5155890 Middle River Regional Jail Authority (2,500) (3,202) (1,150) (4,870)55891 Tidewater Soil & Water Conservation District (7) (13) 13 (34)55892 Big Stone Gap Redevelopment And Housing Authority (67) 70 163 (5)55893 Eastern Shore Soil & Water Conservation District (19) (27) 38 (80)55894 Town of Boykins (44) (47) (32) (58)55895 Town of Gordonsville 58 81 304 (101)55896 Virginia Resources Authority (404) (449) (146) (690)55897 Prince William County Service Authority 1,527 632 6,845 (4,479)55898 Western Virginia Water Authority (968) (1,186) 1,029 (2,995)55899 Shenandoah Valley Regional Airport Commission 203 180 518 (93)55900 Alleghany Highlands Community Services Board (621) (558) 611 (1,517)55901 Brunswick Industrial Development Authority (74) (71) (35) (101)55902 Northern Neck/Essex County Group Home Comm (55) (48) 36 (121)55903 State Education Assistance Authority (8,750) 2,842 3,171 2,56655904 Appalachian Juvenile Commission 1,018 1,082 1,970 35455905 Goochland/Powhatan Community Services Board (1,364) (1,676) (695) (2,488)55906 Suffolk Redevelopment & Housing Authority (1,272) (1,201) (714) (1,608)55907 Virginia Small Business Financing Authority (296) 514 581 45955908 Lee County Redevelopment & Housing Authority 496 453 695 25055909 Henry County Public Service Authority 693 630 2,268 (737)55910 Southside Planning District Commission 839 817 1,301 41755911 Economic Development Authority - Henrico Co 168 83 300 (104)55912 Augusta County Service Authority 831 576 2,824 (1,293)55914 Rappahannock Juvenile Center (192) (250) 965 (1,253)55915 Cumberland Plateau Regional Housing Authority (208) (209) 121 (482)55918 Amherst County Service Authority 392 333 1,016 (240)55919 Pepper's Ferry Regional Wastewater Authority 667 517 1,004 10955920 Rappahannock Regional Jail (1,306) (1,230) 5,077 (6,372)55921 Thomas Jefferson Planning District Commission (363) (385) (180) (553)55922 Piedmont Regional Jail 1,387 963 3,133 (829)55923 Nelson County Service Authority (289) (291) 227 (711)55924 Coeburn-Norton-Wise Water Treatment Authority (18) 26 362 (249)55925 Fauquier County Water & Sanitation Authority (93) (134) 1,012 (1,065)55926 Scott County Soil & Water Conservation District 9 22 96 (36)

Page 108


($ thousands)



Liability


Liability





55927 New River Resource Authority 292 332 815 (64)55928 Scott County Water & Sewerage Authority 126 248 592 (40)55929 Greensville County Water & Sewer Authority 210 220 895 (336)55930 Petersburg Redevelopment & Housing Authority 254 237 864 (289)55931 Central Rappahannock Regional Library 1,570 1,051 3,520 (1,006)55932 Virginia Coalfield Economic Development Auth 236 214 443 2455933 Central Virginia Regional Jail 1,236 1,116 3,233 (621)55934 Thomas Jefferson Soil & Water Conservation Dist (1) 80 202 (19)55936 Commonwealth Regional Council 399 397 619 21355937 Wythe-Grayson Regional Library (238) (244) (101) (363)55938 Colonial Soil & Water Conservation District 2 77 173 (2)55939 Rivanna Solid Waste Authority 97 155 407 (62)55940 Monacan Soil & Water Conservation District 43 119 239 2155941 Robert E Lee Soil & Water Conservation District (2) 25 102 (36)55942 Tri-County/City Soil & Water Conservation Dist (42) (50) 8 (98)55944 Central Virginia Waste Management Authority (8) 3 274 (218)55945 Lonesome Pine Regional Library 559 81 699 (443)55946 Virginia Peninsulas Public Service Authority (527) (672) (87) (1,166)55947 Tidewater Youth Services Commission (1,043) (1,093) 230 (2,191)55948 Virginia Highlands Airport Commission 46 48 132 (20)55949 Western Tidewater Regional Jail 519 1,208 5,041 (1,984)55950 Scott County Redevelopment & Housing Authority 378 384 542 24855951 Handley Regional Library (214) (228) 107 (507)55952 Northern Neck Regional Jail (87) (299) 1,618 (1,871)55953 Montgomery Regional Solid Waste Authority 64 61 401 (222)55954 Potomac & Rappahannock Transportation Commission (510) (552) 1,980 (2,644)55955 Giles County Public Service Authority 87 89 297 (84)55956 South Central Wastewater Authority 105 81 669 (406)55957 Wise County Redevelopment & Housing Authority 1,115 1,031 1,620 52755958 Prince William Soil & Water Conservation District (180) (190) (130) (236)55959 Hampton Roads Regional Jail Authority 1,738 1,863 7,957 (3,204)55960 Castlewood Water & Sewage Authority 44 (117) (23) (192)55961 Pamunkey Regional Jail (135) (488) 2,328 (2,793)55962 Charlottesville-Albemarle Airport Authority 872 895 1,689 23855963 Virginia Peninsula Regional Jail (1,895) (2,854) (977) (4,408)55964 Virginia Biotechnology Research Park Authority (348) (355) (134) (540)55965 Peumansend Creek Regional Jail 0 0 0 055966 Blue Ridge Regional Jail Authority (621) (1,884) 4,256 (6,954)55967 Massanutten Regional Library (166) (228) 47 (457)55968 Albemarle-Charlottesville Regional Jail 1,368 142 3,883 (2,930)55969 Culpeper Soil & Water Conservation District (46) (40) 105 (155)55970 New River Valley Regional Jail (4,098) (4,774) (1,314) (7,571)55971 Sussex Service Authority (428) (496) (143) (782)55972 Big Walker Soil & Water Conservation District 4 5 55 (34)55973 Peter Francisco Soil & Water Conservation District 18 1 54 (40)55974 Peaks of Otter Soil & Water Conservation District (34) (31) (3) (51)55975 New River Soil & Water Conservation District 28 33 96 (17)55977 Southside Regional Jail (220) (357) 665 (1,200)55978 Evergreen Soil & Water Conservation District 44 50 94 1755979 Roanoke Higher Education Authority (399) (346) (82) (564)55981 John Marshall Soil & Water Conservation District (53) (34) 87 (133)55982 Daniel Boone Soil & Water Conservation District 11 5 47 (29)55983 Southside Community Services Board (235) (561) 1,934 (2,630)55984 Northern Shenandoah Valley Regional Commission (260) (261) (115) (379)

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($ thousands)



Liability


Liability





55985 Tazewell Soil & Water Conservation District 22 20 40 255987 Richmond Regional Planning District Committee 378 522 1,048 8855988 Henricopolis Soil & Water Conservation District (41) (43) (14) (66)55989 Piedmont Regional Juvenile Detention Center (234) (257) (90) (396)55990 Roanoke River Service Authority (51) (99) (13) (169)55991 Lee County Public Service Authority (198) (235) (123) (326)55992 Blue Ridge Juvenile Detention Center (39) (24) 474 (426)55993 Ferrum Water & Sewage Authority (26) (36) 14 (77)55994 Wise County Public Service Authority (236) (333) (76) (543)55995 Holston River Soil & Water Conservation District (30) (39) 15 (82)55996 New River Valley Community Services Board (4,010) (6,244) (421) (10,906)55997 Institute For Advanced Learning And Research (770) (760) (432) (1,025)55998 Southwest Virginia Regional Jail Authority (2,403) (3,294) 1,360 (33,676)55999 Clinch Valley Soil & Water Conservation District (53) (56) (196) (196)

Total Political Subdivisions 2,313,758 2,194,912 5,073,684 (228,193)

Page 110

SCHEDULE E - TOTAL PENSION LIABILITY AND FIDUCIARY NET POSITIONPOLITICAL SUBDIVISIONS

Employer Code Political Subdivision Service Cost Interest Benefit Changes

Difference BetweenExpected and

Actual ExperienceChanges of

Assumptions Benefit PaymentsRefunds of

ContributionsNet Change

in TPL TPL - BeginningTPL - Ending

55100 Accomack County 1,247,409 3,871,332 0 537,387 0 (3,122,364) (139,619) 2,394,145 56,935,739 59,329,884

55101 Albemarle County 4,782,407 12,146,285 0 1,693,367 0 (7,638,646) (244,152) 10,739,261 177,459,757 188,199,018

55102 Alleghany County 845,748 2,487,987 0 183,763 0 (1,648,574) (16,351) 1,852,573 36,375,127 38,227,700

55103 Amelia County 476,376 1,003,176 0 (292,755) 0 (609,875) (47,899) 529,023 14,659,977 15,189,000

55104 Amherst County 987,060 2,836,683 0 (192,175) 0 (1,979,726) (69,183) 1,582,659 41,548,502 43,131,161

55105 Appomattox County 467,473 1,669,739 0 (234,652) 0 (1,482,165) (61,882) 358,513 24,625,439 24,983,952

55107 Augusta County 2,280,199 6,143,689 0 (3,104) 0 (4,602,224) (132,029) 3,686,531 90,134,112 93,820,643

55108 Bath County 286,884 972,704 0 (425,999) 0 (715,596) (18,691) 99,302 14,262,909 14,362,211

55109 Bedford County 2,006,400 4,534,182 0 2,720,519 0 (2,869,820) (285,606) 6,105,675 66,351,744 72,457,419

55110 Bland County 263,646 633,997 0 (32,861) 0 (500,308) (9,738) 354,736 9,312,130 9,666,866

55111 Botetourt County 1,463,887 3,321,046 0 (1,733,361) 0 (2,041,552) (45,395) 964,625 48,486,991 49,451,616

55112 Brunswick County 508,828 1,487,495 0 (578,884) 0 (813,514) (32,893) 571,032 21,673,125 22,244,157

55113 Buchanan County 1,009,903 3,801,687 0 (515,760) 0 (2,571,293) (38,299) 1,686,238 55,614,610 57,300,848

55114 Buckingham County 460,741 1,251,987 0 (110,542) 0 (583,590) (35,440) 983,156 18,195,049 19,178,205

55115 Campbell County 1,545,609 4,612,240 0 (396,573) 0 (3,156,876) (253,557) 2,350,843 67,594,366 69,945,209

55116 Caroline County 1,538,835 3,443,422 0 (2,476,536) 0 (1,793,710) (264,417) 447,594 50,220,808 50,668,402

55117 Carroll County 743,983 2,404,893 0 (384,149) 0 (1,692,241) (37,784) 1,034,702 35,220,620 36,255,322

55118 Charles City County 289,538 1,073,166 0 (544,856) 0 (976,590) (10,405) (169,147) 15,824,437 15,655,290

55119 Charlotte County 496,713 1,621,726 0 (324,168) 0 (841,642) (2,533) 950,096 23,589,605 24,539,701

55120 Chesterfield County 23,782,639 70,546,359 0 (3,619,063) 0 (50,655,028) (1,068,187) 38,986,720 1,033,666,738 1,072,653,458

55121 Clarke County 496,773 1,443,764 0 (392,413) 0 (703,457) (32,619) 812,048 20,993,232 21,805,280

55122 Craig County 243,484 503,673 0 (37,207) 0 (392,778) (2,416) 314,756 7,392,919 7,707,675

55123 Culpeper County 2,048,803 4,150,048 0 804,899 0 (2,297,823) (146,355) 4,559,572 60,508,488 65,068,060

55124 Cumberland County 362,667 933,127 0 (57,125) 0 (582,747) (16,003) 639,919 13,629,760 14,269,679

55125 Dickenson County 657,283 2,214,267 0 105,508 0 (1,523,287) (88,984) 1,364,787 32,438,523 33,803,310

55126 Dinwiddie County 1,280,796 2,418,890 0 220,737 0 (1,627,719) (64,761) 2,227,943 35,401,807 37,629,750

55128 Essex County 508,171 1,056,949 0 (363,682) 0 (866,611) (65,242) 269,585 15,565,195 15,834,780

55130 Fauquier County 4,150,641 8,118,250 0 580,157 0 (4,056,571) (188,804) 8,603,673 118,097,683 126,701,356

55131 Floyd County 428,930 1,150,032 0 331,829 0 (813,272) (55,780) 1,041,739 16,863,548 17,905,287

55132 Fluvanna County 774,664 1,502,751 0 195,740 0 (1,002,740) (84,267) 1,386,148 22,011,382 23,397,530

55133 Franklin County 1,607,749 4,194,487 0 (33,861) 0 (3,182,106) (102,283) 2,483,986 61,563,431 64,047,417

55134 Frederick County 5,007,359 10,358,901 0 2,767,618 0 (5,539,070) (187,707) 12,407,101 150,847,687 163,254,788

55135 Giles County 654,208 1,699,247 0 (191,948) 0 (1,201,833) (2,454) 957,220 24,877,104 25,834,324

55136 Gloucester County 1,676,568 4,343,905 0 (275,493) 0 (2,504,908) (125,207) 3,114,865 63,370,850 66,485,715

55137 Goochland County 1,310,519 2,179,856 0 305,794 0 (1,273,539) (32,436) 2,490,194 31,793,791 34,283,985

55138 Grayson County 489,512 1,571,449 0 (600,711) 0 (1,254,255) (182) 205,813 23,076,491 23,282,304

55139 Greene County 610,548 1,354,783 0 91,851 0 (837,184) (36,849) 1,183,149 19,791,062 20,974,211

55140 Greensville County 494,541 1,512,239 0 (197,733) 0 (926,648) (39,120) 843,279 22,086,297 22,929,576

55141 Halifax County 820,108 2,568,473 0 66,777 0 (1,867,776) (71,501) 1,516,081 37,662,116 39,178,197

55142 Hanover County 7,331,577 16,663,276 0 182,107 0 (7,536,922) (191,154) 16,448,884 241,910,834 258,359,718

55143 Henrico County 31,303,726 93,204,323 0 (2,957,670) 0 (66,784,182) (1,898,748) 52,867,449 1,365,831,791 1,418,699,240

55144 Henry County 1,827,871 5,418,613 0 1,212,431 0 (4,116,630) (83,171) 4,259,114 79,508,655 83,767,769

55145 Highland County 156,750 474,696 0 (84,912) 0 (329,440) (5,737) 211,357 6,948,957 7,160,314

55146 Isle of Wight County 1,568,714 3,051,817 0 341,990 0 (1,861,035) (77,349) 3,024,137 44,566,580 47,590,717

55147 James City County 4,233,955 12,034,506 0 (258,300) 0 (7,348,554) (308,420) 8,353,187 175,749,998 184,103,185

55148 King George County 1,140,468 2,412,100 0 683,930 0 (1,165,137) (121,526) 2,949,835 35,101,902 38,051,737

55149 King & Queen County 266,695 700,407 0 (50,261) 0 (514,055) (9,660) 393,126 10,267,669 10,660,795

55150 King William County 454,526 1,079,622 0 291,924 0 (631,963) (11,929) 1,182,180 15,745,111 16,927,291

55151 Lancaster County 561,124 1,441,221 0 625,068 0 (1,090,233) (35,151) 1,502,029 21,151,561 22,653,590

55152 Lee County 501,462 1,901,147 0 (913,317) 0 (1,362,213) (62,465) 64,614 27,871,579 27,936,193

55153 Loudoun County 25,390,358 49,049,879 0 (1,396,269) 0 (24,251,051) (781,896) 48,011,021 713,229,037 761,240,058

55154 Louisa County 1,407,583 2,414,497 0 923,888 0 (1,366,959) (165,789) 3,213,220 35,259,185 38,472,405

55155 Lunenburg County 233,959 863,622 0 (367,253) 0 (675,909) (12,834) 41,585 12,681,833 12,723,418

55156 Madison County 570,023 1,174,284 0 (508,725) 0 (938,418) (50,796) 246,368 17,270,097 17,516,465

55157 Mathews County 335,841 846,691 0 (156,562) 0 (571,675) (29,736) 424,559 12,396,288 12,820,847

Change in Total Pension Liability (TPL)

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55158 Mecklenburg County 937,718 2,996,570 0 196,694 0 (2,056,318) (24,144) 2,050,520 43,848,372 45,898,892

55159 Middlesex County 319,227 693,866 0 (263,707) 0 (423,107) (29,432) 296,847 10,138,642 10,435,489

55160 Montgomery County 1,946,180 5,917,362 0 (1,579,974) 0 (4,118,843) (134,000) 2,030,725 86,660,170 88,690,895

55162 Nelson County 451,702 1,266,683 0 (338,544) 0 (1,043,116) (74,022) 262,703 18,654,044 18,916,747

55163 New Kent County 1,121,083 1,879,773 0 251,443 0 (945,484) (129,057) 2,177,758 27,391,168 29,568,926

55165 Northampton County 973,374 2,206,097 0 (433,911) 0 (1,463,105) (143,365) 1,139,090 32,318,912 33,458,002

55166 Northumberland County 437,178 1,210,694 0 (90,183) 0 (880,858) (60,921) 615,910 17,766,523 18,382,433

55167 Nottoway County 292,563 1,025,368 0 (294,236) 0 (629,132) (10,898) 383,665 14,968,129 15,351,794

55168 Orange County 1,242,199 2,422,722 0 (12,107) 0 (1,419,906) (105,288) 2,127,620 35,372,910 37,500,530

55169 Page County 897,007 2,022,029 0 (685,423) 0 (1,334,372) (105,842) 793,399 29,606,238 30,399,637

55170 Patrick County 673,187 1,625,708 0 818,938 0 (1,231,986) (82,765) 1,803,082 23,881,772 25,684,854

55171 Pittsylvania County 1,552,874 4,557,967 260,443 474,277 0 (3,276,772) (99,499) 3,469,290 66,801,952 70,271,242

55172 Powhatan County 1,052,239 1,521,621 0 (339,577) 0 (602,931) (31,382) 1,599,970 22,054,606 23,654,576

55173 Prince Edward County 586,171 1,581,656 0 (693,470) 0 (934,673) (77,651) 462,033 23,101,252 23,563,285

55174 Prince George County 1,687,722 4,188,791 0 (443,473) 0 (3,118,171) (126,784) 2,188,085 61,462,352 63,650,437

55176 Prince William County 33,491,354 84,034,462 0 (2,508,827) 0 (53,891,563) (1,405,844) 59,719,582 1,228,141,013 1,287,860,595

55177 Pulaski County 1,293,482 3,647,882 0 (574,923) 0 (2,881,544) (83,473) 1,401,424 53,595,107 54,996,531

55178 Rappahannock County 338,030 1,012,216 0 277,262 0 (695,714) (15,469) 916,325 14,815,820 15,732,145

55179 Richmond County 382,865 934,448 0 (703,238) 0 (682,432) (31,310) (99,667) 13,706,124 13,606,457

55180 Roanoke County 5,547,954 16,619,745 0 (2,940,785) 0 (11,786,423) (419,450) 7,021,041 243,527,862 250,548,903

55181 Rockbridge County 880,936 2,338,830 0 (17,983) 0 (1,690,504) (11,638) 1,499,641 34,262,921 35,762,562

55182 Rockingham County 2,940,965 7,062,220 0 339,533 0 (4,936,126) (60,843) 5,345,749 103,387,337 108,733,086

55183 Russell County 666,145 2,138,421 0 (391,700) 0 (1,623,130) (77,617) 712,119 31,399,248 32,111,367

55184 Scott County 599,817 1,960,615 0 174,381 0 (1,626,064) (17,704) 1,091,045 28,830,672 29,921,717

55185 Shenandoah County 1,527,395 3,323,028 0 (478,973) 0 (1,991,312) (93,908) 2,286,230 48,514,439 50,800,669

55186 Smyth County 774,237 2,894,850 0 (387,543) 0 (1,988,082) (75,721) 1,217,741 42,386,903 43,604,644

55187 Southampton County 890,904 2,804,761 0 327,008 0 (1,843,580) (32,114) 2,146,979 41,005,855 43,152,834

55188 Spotsylvania County 5,548,787 11,744,908 0 864,158 0 (5,750,757) (391,200) 12,015,896 170,855,382 182,871,278

55189 Stafford County 5,615,431 13,030,635 0 328,425 0 (7,449,222) (229,695) 11,295,574 189,991,388 201,286,962

55190 Surry County 434,320 1,220,918 0 413,745 0 (976,550) (9,412) 1,083,021 17,934,666 19,017,687

55191 Sussex County 645,675 1,688,267 0 (1,726,334) 0 (860,499) (238,650) (491,541) 24,667,670 24,176,129

55192 Tazewell County 1,173,015 3,825,801 0 (352,785) 0 (2,986,085) (94,780) 1,565,166 56,194,727 57,759,893

55193 Warren County 1,211,705 2,854,513 0 (248,388) 0 (1,914,967) (70,740) 1,832,123 41,771,616 43,603,739

55195 Washington County 1,134,622 3,207,102 0 (869,587) 0 (2,503,585) (87,576) 880,976 47,111,323 47,992,299

55196 Westmoreland County 715,093 1,658,624 0 560,982 0 (1,231,626) (55,629) 1,647,444 24,338,260 25,985,704

55197 Wise County 1,061,762 3,798,399 0 666,334 0 (2,988,038) (114,399) 2,424,058 55,814,063 58,238,121

55198 Wythe County 719,179 2,308,894 0 276,510 0 (1,955,514) (86,221) 1,262,848 34,005,064 35,267,912

55199 York County 4,414,111 13,608,499 3,550,930 1,407,645 0 (9,205,917) (267,929) 13,507,339 199,144,050 212,651,389

55200 City of Alexandria 11,545,603 39,243,929 0 1,192,221 0 (29,208,965) (827,475) 21,945,313 575,645,782 597,591,095

55201 City of Bristol 1,678,766 7,634,624 0 (2,148,515) 0 (6,786,822) (121,644) 256,409 112,520,287 112,776,696

55202 City of Buena Vista 416,975 1,289,662 0 56,071 0 (1,180,250) (13,663) 568,795 19,020,693 19,589,488

55203 Town of St Paul 60,591 190,357 0 210,840 0 (96,843) 0 364,945 2,767,803 3,132,748

55204 City of Clifton Forge 174,972 656,629 0 (159,012) 0 (492,440) (3,877) 176,272 9,628,578 9,804,850

55205 City of Danville 630,259 1,749,249 0 (105,720) 0 (1,342,710) (15,120) 915,958 25,668,193 26,584,151

55206 City of Fredericksburg 2,636,500 8,611,483 0 1,601,346 0 (7,111,154) (181,068) 5,557,107 126,667,302 132,224,409

55207 City of Hampton 11,525,376 39,213,600 0 (1,988,091) 0 (30,462,965) (987,503) 17,300,417 575,919,522 593,219,939

55208 City of Harrisonburg 3,113,659 9,988,281 0 424,566 0 (6,457,030) (110,820) 6,958,656 145,973,657 152,932,313

55209 City of Hopewell 2,094,219 7,391,931 915,249 (1,154,821) 0 (5,990,406) (228,489) 3,027,683 108,708,461 111,736,144

55210 City of Lynchburg 6,654,862 24,449,704 0 120,722 0 (21,267,773) (416,046) 9,541,469 360,123,392 369,664,861

55211 Town of Crewe 81,240 202,246 0 (394,281) 0 (53,565) (12,556) (176,916) 2,922,296 2,745,380

55212 City of Norfolk 3,318,884 6,992,769 0 (887,137) 0 (3,878,692) (444,360) 5,101,464 102,058,233 107,159,697

55213 City of Petersburg 2,353,140 11,566,814 0 (5,239,864) 0 (10,171,957) (368,681) (1,860,548) 170,510,520 168,649,972

55214 City of Portsmouth 8,717,390 22,448,469 0 (5,889,195) 0 (13,836,164) (767,128) 10,673,372 327,994,058 338,667,430

55215 City of Radford 1,111,924 3,551,884 0 310,563 0 (2,619,837) (126,727) 2,227,807 52,114,480 54,342,287

55216 City of Richmond 3,421,014 8,446,921 0 (388,284) 0 (6,601,978) (274,008) 4,603,665 124,108,292 128,711,957

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55217 City of Roanoke 1,337,903 4,339,444 0 430,539 0 (3,102,098) (83,972) 2,921,816 63,585,086 66,506,902

55218 Town of Craigsville 17,612 37,403 0 2,808 0 (12,041) 0 45,782 540,346 586,128

55219 City of Staunton 1,474,558 5,223,818 0 (372,060) 0 (4,262,333) (76,136) 1,987,847 76,795,210 78,783,057

55220 City of Suffolk 7,533,051 19,140,479 0 6,884,588 0 (11,486,872) (348,459) 21,722,787 279,353,078 301,075,865

55221 City of Williamsburg 1,203,231 4,691,888 0 (386,020) 0 (3,591,959) (59,803) 1,857,337 68,852,858 70,710,195

55222 City of Winchester 2,784,799 6,942,472 0 (624,051) 0 (4,361,475) (178,986) 4,562,759 101,448,406 106,011,165

55223 City of Martinsville 1,461,075 6,669,691 0 (152,099) 0 (5,774,913) (141,775) 2,061,979 98,239,641 100,301,620

55224 City of Falls Church 126,438 312,070 0 (364,497) 0 (193,329) (5,872) (125,190) 4,557,749 4,432,559

55225 City of Colonial Heights 1,675,436 5,101,751 0 (1,020,058) 0 (3,147,232) (125,716) 2,484,181 74,518,637 77,002,818

55226 Town of Front Royal 817,668 2,577,315 0 (7,181) 0 (2,045,672) (63,236) 1,278,894 37,873,241 39,152,135

55227 Town of Boyce 0 1,236 0 42 0 0 0 1,278 17,657 18,935

55228 Town of Middletown 29,321 41,746 0 (28,121) 0 (24,657) (21,895) (3,606) 619,653 616,047

55229 Town of Chilhowie 116,446 250,338 0 (111,618) 0 (149,208) 0 105,958 3,650,857 3,756,815

55230 City of Covington 386,694 1,667,681 0 61,596 0 (1,695,260) (86,989) 333,722 24,715,140 25,048,862

55231 Town of Floyd 8,141 27,023 0 (779) 0 (33,158) (2,939) (1,712) 404,091 402,379

55232 City of Franklin 875,835 2,616,486 0 (465,421) 0 (1,888,836) (111,620) 1,026,444 38,378,600 39,405,044

55233 City of Chesapeake 20,662,658 62,557,454 0 979,966 0 (45,226,840) (1,078,979) 37,894,259 916,830,822 954,725,081

55234 City of Virginia Beach 38,749,786 132,764,815 0 2,420,090 0 (98,179,015) (2,552,342) 73,203,334 1,947,005,898 2,020,209,232

55235 City of Norton 369,381 1,169,169 0 (242,689) 0 (656,151) (77,597) 562,113 17,069,289 17,631,402

55236 City of Manassas Park 1,058,351 2,503,017 0 (159,090) 0 (1,286,816) (109,049) 2,006,413 36,455,324 38,461,737

55237 Town of Exmore 93,398 75,139 0 6,860 0 (31,889) (5,966) 137,542 1,092,340 1,229,882

55238 Town of Pound 33,894 97,438 0 129,924 0 (95,812) (1,364) 164,080 1,440,561 1,604,641

55239 Town of Grottoes 109,083 159,173 0 134,325 0 (72,338) 0 330,243 2,310,062 2,640,305

55240 Town of Onley 46,879 13,398 99,702 4,779 0 0 (422) 164,336 191,618 355,954

55241 Town of West Point 158,875 285,573 0 19,553 0 (85,124) (3,721) 375,156 4,124,034 4,499,190

55242 Town of South Hill 306,319 709,193 1,600,914 514,952 0 (690,512) (27,330) 2,413,536 10,490,250 12,903,786

55243 Town of Rural Retreat 35,285 53,039 0 (98,277) 0 (38,032) 0 (47,985) 776,709 728,724

55244 Town of Dillwyn 0 669 0 273 0 0 0 942 9,562 10,504

55245 Town of Scottsville 22,186 34,424 0 2,878 0 (28,576) 0 30,912 506,066 536,978

55246 Town of Burkeville 14,440 15,361 0 (13,125) 0 (2,940) 0 13,736 220,911 234,647

55247 Town of Madison 4,543 1,787 0 (6,008) 0 0 (7,244) (6,922) 29,150 22,228

55248 Town of Pennington Gap 61,102 63,273 0 (1,865) 0 (21,128) (33,874) 67,508 931,397 998,905

55249 Town of La Crosse 17,228 16,631 0 7,847 0 (13,979) 0 27,727 244,580 272,307

55250 Town of Rich Creek 23,926 25,232 0 (4,422) 0 (8,491) 0 36,245 364,699 400,944

55251 Town of White Stone 0 0 0 0 0 0 0 0 0 0

55252 Town of Windsor 53,456 60,832 0 28,581 0 (19,310) (2,271) 121,288 879,817 1,001,105

55253 Town of Haysi 11,688 32,186 0 1,849 0 (23,728) 0 21,995 471,663 493,658

55254 Town of Stephens City 39,675 135,856 0 (120,387) 0 (90,499) 0 (35,355) 1,986,050 1,950,695

55255 Town of Brodnax 6,126 9,888 0 (55,578) 0 (3,067) (8,198) (50,829) 146,883 96,054

55256 Town of Mineral 4,871 9,538 0 1,969 0 (7,773) (4,520) 4,085 142,404 146,489

55257 Town of Lebanon 174,762 503,313 0 (44,437) 0 (297,289) (27,559) 308,790 7,352,609 7,661,399

55258 City of Newport News 5,810,589 1,732,518 0 746,189 0 (108,296) (446,766) 7,734,234 25,027,784 32,762,018

55259 Town of Richlands 243,691 868,052 0 (9,905) 0 (674,182) (1,386) 426,270 12,738,522 13,164,792

55260 Town of Haymarket 89,804 35,624 0 (44,982) 0 (6,235) (18,442) 55,769 521,248 577,017

55261 Town of Lovettsville 55,068 21,824 0 (2,901) 0 (68) 0 73,923 311,810 385,733

55262 Town of Troutville 0 0 0 0 0 0 0 0 0 0

55300 Town of Abingdon 562,833 1,317,996 1,686,531 459,568 0 (990,207) (34,970) 3,001,751 19,341,098 22,342,849

55301 Town of Dumfries 153,291 378,661 0 (353,267) 0 (310,122) (8,812) (140,249) 5,568,909 5,428,660

55302 Town of Iron Gate 4,021 18,618 0 (6,255) 0 (21,466) (1,675) (6,757) 277,547 270,790

55303 Town of Montross 13,821 25,862 0 (5,023) 0 (24,987) 0 9,673 381,949 391,622

55304 Town of South Boston 396,485 1,499,042 0 305,199 0 (982,597) (4,746) 1,213,383 21,908,551 23,121,934

55305 Town of Gretna 54,703 104,968 0 198,913 0 (37,176) 0 321,408 1,518,128 1,839,536

55306 Town of Remington 20,374 42,839 0 14,656 0 (20,795) 0 57,074 622,381 679,455

55307 City of Lexington 526,617 1,792,536 0 (780,403) 0 (1,360,444) (14,355) 163,951 26,295,055 26,459,006

55308 City of Waynesboro 1,322,862 5,042,241 0 (429,534) 0 (3,771,098) (164,359) 2,000,112 73,999,747 75,999,859

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55309 Town of Colonial Beach 233,416 405,164 0 (421,722) 0 (264,108) (2,541) (49,791) 5,921,388 5,871,597

55310 Town of Smithfield 347,677 600,262 0 (172,628) 0 (224,321) (18,199) 532,791 8,696,427 9,229,218

55311 Town of Brookneal 26,267 116,853 0 2,999 0 (100,280) (1,698) 44,141 1,720,320 1,764,461

55312 Town of Hamilton 43,128 49,933 0 11,780 0 (47,364) 0 57,477 737,010 794,487

55313 City of Galax 653,960 1,897,256 0 (393,170) 0 (1,289,490) (23,680) 844,876 27,760,238 28,605,114

55314 Town of Jonesville 33,595 63,816 0 13,769 0 (52,442) (1,605) 57,133 938,674 995,807

55315 Town of Wytheville 674,249 1,693,886 2,182,055 518,163 0 (1,320,023) (44,330) 3,704,000 24,880,547 28,584,547

55316 City of Fairfax 2,381,646 10,543,188 0 4,284,241 0 (8,216,124) (214,424) 8,778,527 154,832,245 163,610,772

55317 Town of Vienna 1,210,652 4,398,038 0 (466,825) 0 (3,796,318) (22,376) 1,323,171 64,738,466 66,061,637

55318 Town of Vinton 478,932 1,218,558 0 361,554 0 (967,098) (55,844) 1,036,102 17,919,444 18,955,546

55319 City of Emporia 540,486 1,746,013 0 81,374 0 (1,285,352) (38,044) 1,044,477 25,604,744 26,649,221

55320 Town of Culpeper 989,413 2,661,480 0 (55,224) 0 (1,697,438) (188,726) 1,709,505 38,964,219 40,673,724

55321 Town of Woodstock 328,583 827,807 0 8,915 0 (572,830) (4,422) 588,053 12,114,445 12,702,498

55322 Town of Glasgow 12,598 30,969 0 4,109 0 (11,896) (3,417) 32,363 450,068 482,431

55323 Town of Marion 334,311 1,170,293 0 (68,621) 0 (735,646) (9,368) 690,969 17,090,975 17,781,944

55324 Town of Altavista 273,758 727,256 0 (94,953) 0 (622,315) (92,117) 191,629 10,746,593 10,938,222

55325 Town of Herndon 1,723,180 5,263,541 0 (297,252) 0 (2,819,652) (158,353) 3,711,464 76,682,439 80,393,903

55326 Town of Pearisburg 157,541 506,721 0 143,336 0 (342,222) (3,322) 462,054 7,411,639 7,873,693

55327 Town of Christiansburg 1,239,714 2,982,616 0 (132,342) 0 (1,998,431) (116,717) 1,974,840 43,666,378 45,641,218

55328 Town of Wakefield 21,167 30,990 0 1,695 0 (19,538) 0 34,314 452,488 486,802

55329 Town of Leesburg 2,482,892 6,835,511 0 (2,265,073) 0 (3,640,064) (240,134) 3,173,132 99,590,254 102,763,386

55330 Town of Chatham 65,223 119,451 0 (58,483) 0 (67,632) (11,870) 46,689 1,746,196 1,792,885

55331 Town of Bowling Green 23,097 79,975 0 65,841 0 (87,808) 0 81,105 1,186,409 1,267,514

55332 City of Manassas 3,281,414 9,355,438 0 3,307,708 0 (6,320,536) (399,574) 9,224,450 137,009,174 146,233,624

55333 Town of Alberta 0 10,900 0 6,546 0 (8,297) (7,658) 1,491 163,690 165,181

55334 Town of Boydton 25,467 62,394 0 84,709 0 (28,862) 0 143,708 905,776 1,049,484

55335 City of Salem 2,412,906 13,275,888 0 367,615 0 (11,431,490) (174,411) 4,450,508 195,458,489 199,908,997

55336 Town of Mckenney 1,181 26,767 0 (4,906) 0 (32,715) 0 (9,673) 398,747 389,074

55337 Town of Narrows 110,637 242,459 0 36,773 0 (180,526) 12,611 221,954 3,547,660 3,769,614

55338 Town of Quantico 17,801 35,428 0 (2,146) 0 (30,822) (385) 19,876 521,720 541,596

55339 Town of Halifax 20,146 104,293 0 (70,993) 0 (51,724) 0 1,722 1,515,763 1,517,485

55340 Town of Blacksburg 1,537,120 5,308,486 0 (250,064) 0 (3,139,514) (49,198) 3,406,830 77,429,873 80,836,703

55341 Town of Chincoteague 239,148 528,628 0 (221,770) 0 (179,591) (22,457) 343,958 7,652,853 7,996,811

55342 Town of Lawrenceville 107,799 254,928 0 92,775 0 (166,082) (5,793) 283,627 3,727,771 4,011,398

55343 Town of Amherst 138,111 300,137 0 (89,274) 0 (243,060) (2,025) 103,889 4,410,212 4,514,101

55344 Town of Stanley 60,048 169,584 0 9,201 0 (71,486) 0 167,347 2,458,369 2,625,716

55345 Town of Hillsville 180,269 454,058 0 95,792 0 (410,352) 0 319,767 6,691,713 7,011,480

55346 Town of Elkton 95,720 245,802 0 171,358 0 (212,108) 0 300,772 3,617,512 3,918,284

55347 Town of Bridgewater 264,137 635,351 0 (5,715) 0 (360,244) (43,596) 489,933 9,278,365 9,768,298

55348 Town of Purcellville 560,029 940,955 0 106,210 0 (505,772) (6,419) 1,095,003 13,698,309 14,793,312

55349 Town of Timberville 112,300 157,551 0 73,023 0 (74,439) 0 268,435 2,287,948 2,556,383

55350 Town of Wise 213,327 710,828 0 496,144 0 (381,844) 0 1,038,455 10,345,604 11,384,059

55351 Town of New Market 89,377 241,975 0 (62,363) 0 (279,000) 0 (10,011) 3,596,290 3,586,279

55352 Town of Tappahannock 122,521 376,527 0 (298,701) 0 (206,097) (59,001) (64,751) 5,511,509 5,446,758

55353 Town of Rocky Mount 358,440 836,876 0 516,739 0 (627,454) (37,830) 1,046,771 12,288,019 13,334,790

55354 Town of Big Stone Gap 204,457 873,161 0 (35,500) 0 (783,476) (17,387) 241,255 12,874,158 13,115,413

55355 Town of Luray 253,192 785,379 0 (520,354) 0 (550,938) (279) (33,000) 11,495,306 11,462,306

55356 Town of Stuart 0 577 0 6,493 0 (9,186) 0 (2,116) 20,814 18,698

55357 Town of Strasburg 294,693 703,570 0 (16,806) 0 (332,556) (91,039) 557,862 10,262,802 10,820,664

55358 Town of Appomattox 49,858 152,432 0 8,011 0 (71,482) (181) 138,638 2,213,430 2,352,068

55359 Town of Clarksville 73,576 242,630 0 61,675 0 (130,636) (10,735) 236,510 3,536,829 3,773,339

55360 Town of Dublin 140,842 318,742 0 (113,799) 0 (172,193) (28,897) 144,695 4,653,995 4,798,690

55361 Town of Middleburg 160,831 201,881 0 (91,124) 0 (164,349) (42,227) 65,012 2,987,308 3,052,320

55362 Town of Edinburg 23,122 62,544 0 (45,278) 0 (15,335) 0 25,053 901,147 926,200

55363 Town of Chase City 92,551 387,779 0 260,626 0 (338,702) 0 402,254 5,709,048 6,111,302

Page 114









55364 City of Bedford 394,465 1,884,105 0 (183,495) 0 (1,634,479) (56,162) 404,434 27,761,106 28,165,540

55365 City of Poquoson 818,997 2,124,606 0 299,978 0 (1,635,090) (72,259) 1,536,232 31,205,195 32,741,427

55366 Town of Ashland 433,809 1,043,033 0 (121,573) 0 (601,658) (49,971) 703,640 15,226,281 15,929,921

55367 Town of Broadway 130,475 228,515 0 (130,915) 0 (142,951) 0 85,124 3,335,978 3,421,102

55368 Town of Berryville 179,120 437,474 0 26,084 0 (241,427) (666) 400,585 6,370,674 6,771,259

55369 Town of Tazewell 184,641 420,207 0 (90,679) 0 (271,945) (44,331) 197,893 6,161,088 6,358,981

55370 Town of Urbanna 6,775 49,498 0 (1,405) 0 (44,179) 0 10,689 729,206 739,895

55371 Town of Bluefield 240,107 498,539 0 (75,749) 0 (260,570) (61,403) 340,924 7,282,972 7,623,896

55372 Town of Weber City 15,498 52,422 0 128,756 0 (45,916) 0 150,760 771,838 922,598

55373 Town of Damascus 0 7,644 0 8,732 0 (7,262) 0 9,114 112,831 121,945

55374 Town of Hurt 17,702 63,888 0 1,305 0 (48,795) 0 34,100 937,079 971,179

55375 Town of Waverly 38,261 122,651 0 19,506 0 (96,312) 0 84,106 1,800,310 1,884,416

55376 Town of Coeburn 62,356 192,203 0 7,211 0 (178,952) 0 82,818 2,835,229 2,918,047

55377 Town of Dayton 110,272 213,220 0 (32,513) 0 (261,079) 0 29,900 3,176,533 3,206,433

55378 Town of Courtland 19,926 31,961 0 (37,324) 0 (15,172) 0 (609) 464,168 463,559

55379 Town of Cape Charles 146,357 181,520 113,556 (53,377) 0 (83,578) (25,954) 278,524 2,647,910 2,926,434

55380 Town of Independence 46,750 121,357 0 54,638 0 (61,519) (2,013) 159,213 1,765,437 1,924,650

55381 Town of Warsaw 77,790 160,127 0 84,926 0 (130,258) (5,176) 187,409 2,355,248 2,542,657

55382 Town of Grundy 55,317 192,169 0 (18,232) 0 (162,126) (9,485) 57,643 2,831,076 2,888,719

55383 Town of Warrenton 609,378 1,928,572 0 (257,353) 0 (1,362,113) (13,923) 904,561 28,239,048 29,143,609

55384 Town of Louisa 108,991 150,697 0 (79,018) 0 (46,769) (4,338) 129,563 2,178,361 2,307,924

55385 Town of Kenbridge 42,108 81,264 0 113,827 0 (75,655) (13,229) 148,315 1,205,356 1,353,671

55386 Town of Mt Jackson 92,496 186,345 0 (145,751) 0 (109,594) (136) 23,360 2,716,940 2,740,300

55387 Town of Pulaski 550,896 1,529,945 0 (273,749) 0 (1,010,132) (48,554) 748,406 22,385,704 23,134,110

55388 Town of Jarratt 7,677 13,552 0 (2,605) 0 (10,508) 0 8,116 198,857 206,973

55389 Town of Pembroke 43,558 69,557 0 (35,524) 0 (49,762) (7,176) 20,653 1,022,141 1,042,794

55390 Town of Parksley 12,433 51,643 0 4,184 0 (22,989) 0 45,271 749,253 794,524

55391 Town of Onancock 55,828 136,229 0 3,343 0 (75,192) (19,525) 100,683 1,993,489 2,094,172

55392 Town of Victoria 51,517 126,042 0 (53,337) 0 (95,650) (4,381) 24,191 1,850,618 1,874,809

55393 Town of Shenandoah 64,959 173,964 0 38,926 0 (116,369) 0 161,480 2,543,381 2,704,861

55394 Town of Gate City 42,199 124,304 0 1,274 0 (64,892) (10,777) 92,108 1,813,604 1,905,712

55395 Town of Round Hill 87,881 115,023 0 41,384 0 (53,016) 0 191,272 1,669,698 1,860,970

55396 Town of Kilmarnock 106,425 166,685 0 (49,331) 0 (42,368) (59,983) 121,428 2,432,388 2,553,816

55397 Town of Orange 281,679 599,024 0 38,568 0 (341,933) (34,674) 542,664 8,745,784 9,288,448

55398 Town of Saltville 70,002 160,591 0 (34,237) 0 (158,530) (23,031) 14,795 2,384,932 2,399,727

55399 Town of Blackstone 168,972 494,317 0 (70,757) 0 (275,998) (2,102) 314,432 7,200,718 7,515,150

55400 Bedford Recreation Commission 0 5,794 0 1,349 0 0 0 7,143 82,769 89,912

55401 Southeastern Virginia Public Service Authority 545,095 2,963,914 0 69,662 0 (2,186,700) (87,566) 1,304,405 43,478,761 44,783,166

55402 Pittsylvania Co Service Authority 20,107 136,924 0 (152,601) 0 (91,360) 0 (86,930) 2,001,739 1,914,809

55403 Rappahannock Area Office on Youth Services and Group Home Commission 44,523 40,282 0 555 0 (23,816) (18,415) 43,129 596,574 639,703

55404 Appomattox Regional Library 52,253 185,101 0 (197,129) 0 (114,651) (29,513) (103,939) 2,716,377 2,612,438

55405 Staunton Redevelopment & Housing Authority 26,051 82,717 0 130,651 0 (26,218) 0 213,201 1,194,781 1,407,982

55406 Hampton Newport News Community Services Board 2,416,756 3,980,116 0 (589,691) 0 (1,688,250) (645,998) 3,472,933 58,025,927 61,498,860

55408 C P Jones Memorial Library 8,553 29,265 0 9,006 0 (26,099) 0 20,725 431,117 451,842

55409 Southside Regional Juvenile Group Home 11,060 37,743 0 107,426 0 (44,465) (6,845) 104,919 564,845 669,764

55411 Hampton Roads Sanitation District 3,825,036 14,952,488 0 (100,840) 0 (9,059,235) (190,571) 9,426,878 218,231,873 227,658,751

55412 Peninsula Airport Commission 196,971 517,397 0 (523,768) 0 (361,816) (50,353) (221,569) 7,597,472 7,375,903

55413 Richmond Redevelopment & Housing Authority 775,925 4,357,419 0 797,566 0 (4,255,167) (207,665) 1,468,078 64,480,258 65,948,336

55415 Chesapeake Redevelopment & Housing Authority 186,823 650,536 0 (247,257) 0 (547,821) (67,346) (25,065) 9,600,951 9,575,886

55416 Alexandria Sanitation Authority 592,542 3,340,976 0 (414,228) 0 (2,561,495) (206,431) 751,364 49,112,197 49,863,561

55417 Norfolk Airport Authority 1,414,966 3,151,550 0 1,816,734 0 (2,364,107) (111,255) 3,907,888 46,259,817 50,167,705

55418 Charlottesville Redevelopment/Housing Authority 33,692 163,675 0 (86,707) 0 (162,085) (2,426) (53,851) 2,420,471 2,366,620

55419 Hampton Redevelopment & Housing Authority 277,213 1,072,602 0 (498,806) 0 (790,543) (1,461) 59,005 15,718,887 15,777,892

55420 Loudoun County Sanitation Authority 1,796,398 3,694,873 0 (36,206) 0 (1,841,998) (85,655) 3,527,412 53,747,723 57,275,135

55421 Danville Redevelopment & Housing Authority 128,645 390,021 0 (427,836) 0 (80,227) (22,302) (11,699) 5,622,995 5,611,296

Page 115









55422 Blacksburg-Christiansburg-VPI Water Authority 72,861 404,209 0 (140,748) 0 (385,011) 0 (48,689) 5,966,923 5,918,234

55423 Northern Virginia Juvenile Detention Home 294,689 1,037,581 0 (72,150) 0 (759,376) (85,404) 415,340 15,244,978 15,660,318

55424 Hopewell Redevelopment & Housing Authority 67,542 308,456 0 94,830 0 (310,421) (53,214) 107,193 4,588,338 4,695,531

55425 Colonial Behavioral Health 881,695 1,759,464 0 (167,205) 0 (932,353) (82,586) 1,459,015 25,642,671 27,101,686

55426 Blacksburg-VPI Sanitation Authority 67,283 481,255 0 (328,266) 0 (100,817) 0 119,455 6,925,487 7,044,942

55427 Potomac River Fisheries Commission 38,500 103,277 0 (1,253) 0 (137,142) 0 3,382 1,543,959 1,547,341

55428 Chesapeake Bay Bridge Tunnel 597,397 3,032,147 0 492,272 0 (2,119,687) (49,244) 1,952,885 44,400,853 46,353,738

55429 Alexandria Redevelopment & Housing Authority 445,452 980,587 0 (40,534) 0 (753,953) (140,959) 490,593 14,455,838 14,946,431

55430 Albemarle County Service Authority 282,089 1,062,604 0 19,186 0 (573,945) (5,292) 784,642 15,469,673 16,254,315

55431 Franklin Redevelopment & Housing Authority 46,421 54,583 0 16,372 0 (40,185) 0 77,191 799,854 877,045

55432 Bristol Redevelopment & Housing Authority 92,747 241,470 0 (251,486) 0 (203,288) (29,104) (149,661) 3,565,763 3,416,102

55433 Norfolk Redevelopment & Housing Authority 1,231,648 6,476,369 0 224,971 0 (6,261,222) (139,441) 1,532,325 95,719,889 97,252,214

55435 Richmond Metropolitan Authority 310,874 1,155,612 0 (177,228) 0 (759,918) (16,780) 512,560 16,897,089 17,409,649

55436 Riverside Regional Jail 2,091,096 2,807,408 0 (808,871) 0 (809,731) (221,866) 3,058,036 40,621,631 43,679,667

55437 Peninsula Ports Authority 0 31,441 0 24,279 0 (40,790) 0 14,930 469,552 484,482

55439 Rappahannock Rapidan Planning District Comm. 34,100 60,863 0 159,504 0 (23,630) 0 230,837 881,283 1,112,120

55440 Shenandoah Valley Juvenile Detention Home Comm 214,861 387,756 0 66,323 0 (330,779) (59,777) 278,384 5,734,649 6,013,033

55442 Southside Regional Library Board 0 91,198 0 82,807 0 (73,062) 0 100,943 1,339,357 1,440,300

55443 Bedford Public Library 68,045 164,935 0 (11,482) 0 (112,057) 0 109,441 2,412,244 2,521,685

55444 Eastern Shore Economic Development Commission 0 0 0 0 0 0 0 0 0 0

55445 Chesterfield County Health Center Commission 536,257 1,006,498 0 (340,744) 0 (687,043) (97,626) 417,342 14,770,881 15,188,223

55446 Washington County Service Authority 322,487 865,463 0 (119,256) 0 (370,957) (3,704) 694,033 12,551,083 13,245,116

55447 Rappahannock Area Community Services Board 1,446,958 2,213,618 0 278,214 0 (1,172,574) (204,308) 2,561,908 32,311,554 34,873,462

55449 Hampton Roads Planning District Commission 283,162 1,091,855 0 (350,033) 0 (895,072) (3,903) 126,009 16,047,421 16,173,430

55450 Meherrin Regional Library 18,707 105,197 0 41,500 0 (33,659) (9,604) 122,141 1,524,449 1,646,590

55451 New River Valley Regional Commission 74,436 156,893 0 (40,686) 0 (92,744) 0 97,899 2,287,702 2,385,601

55452 Northern Virginia Health Care Center 1,023,083 1,437,104 0 (334,465) 0 (768,614) (203,218) 1,153,890 21,015,967 22,169,857

55453 Rockbridge Area Community Services Board 325,126 805,985 0 332,499 0 (381,055) (51,318) 1,031,237 11,730,260 12,761,497

55454 Greensville-Emporia Social Services 94,425 470,535 0 99,220 0 (434,829) (1,264) 228,087 6,939,979 7,168,066

55455 James City County Service Authority 379,364 1,132,686 0 62,537 0 (598,970) (38,552) 937,065 16,499,994 17,437,059

55456 Accomack/Northampton Planning District 59,492 241,634 0 (54,709) 0 (124,705) 0 121,712 3,514,262 3,635,974

55457 Harrisonburg/Rockingham Regional Sewage Auth 127,125 471,683 0 (27,620) 0 (296,769) (4,601) 269,818 6,889,018 7,158,836

55458 Wytheville Redevelopment & Housing Authority 40,266 137,076 0 37,884 0 (66,125) (1,657) 147,444 1,992,113 2,139,557

55459 Waynesboro Redevelopment & Housing Authority 78,648 273,563 0 5,609 0 (300,238) 0 57,582 4,058,159 4,115,741

55460 Region Ten Community Services Board 1,777,360 3,146,376 0 (4,732) 0 (1,649,396) (288,281) 2,981,327 45,917,061 48,898,388

55462 Lenowisco Planning District Commission 27,489 301,955 0 45,936 0 (232,705) 0 142,675 4,429,994 4,572,669

55465 Rivanna Water & Sewer Authority 414,140 1,501,555 0 (211,755) 0 (995,470) (58,003) 650,467 21,977,526 22,627,993

55466 Appomattox River Water Authority 133,770 382,392 0 (114,977) 0 (249,850) (19,175) 132,160 5,597,255 5,729,415

55467 Campbell County Utility Service Authority 100,225 324,122 0 7,424 0 (118,852) 0 312,919 4,689,747 5,002,666

55469 Eastern Shore Community Services Board 443,060 1,236,376 0 97,089 0 (831,846) (61,107) 883,572 18,108,993 18,992,565

55470 Anchor Commission 14,502 122,843 0 28,114 0 (94,782) (249) 70,428 1,802,412 1,872,840

55471 Central Virginia Community Services Board 2,316,788 3,209,593 0 (1,462,637) 0 (1,232,802) (581,508) 2,249,434 46,758,478 49,007,912

55472 District 19 Community Services Board 780,347 2,111,354 0 (271,104) 0 (1,382,032) (115,611) 1,122,954 30,911,019 32,033,973

55473 Hampton Road Transit 1,549,494 2,572,874 0 12,952 0 (1,370,015) (190,489) 2,574,816 37,535,599 40,110,415

55474 Upper Occoquan Sewage Authority 1,183,395 4,040,244 0 802,608 0 (2,042,024) (75,554) 3,908,669 58,776,567 62,685,236

55475 New River Valley Juvenile Detention Home 59,737 205,657 0 (247,316) 0 (148,385) (15,690) (145,997) 3,019,998 2,874,001

55476 Rockbridge Regional Library 57,492 138,657 0 (16,319) 0 (183,131) 0 (3,301) 2,072,374 2,069,073

55477 Frederick County Sanitation Authority 317,218 680,160 0 (125,527) 0 (433,738) (13,030) 425,083 9,939,959 10,365,042

55478 Western Tidewater Community Services Board 1,120,868 2,332,985 0 (297,355) 0 (910,736) (166,353) 2,079,409 33,866,907 35,946,316

55479 Cumberland Mountain Community Services Board 881,534 2,573,714 0 155,625 0 (1,026,783) (129,738) 2,454,352 37,345,609 39,799,961

55480 Fredericksburg-Stafford Park Authority 0 9,298 0 (3,914) 0 (7,650) (805) (3,071) 137,053 133,982

55482 Middle Peninsula/Northern Neck Comm Svcs Bd 1,152,508 2,125,324 0 (292,652) 0 (810,642) (231,289) 1,943,249 30,882,736 32,825,985

55483 Rockbridge County Public Service Authority 37,532 106,421 0 (4,053) 0 (60,911) 0 78,989 1,550,761 1,629,750

55484 Danville-Pittsylvania Community Services Board 834,792 1,784,548 0 (193,107) 0 (755,540) (54,877) 1,615,816 25,898,753 27,514,569

55485 Crater Juvenile Detention Home Commission 116,206 367,697 0 45,532 0 (283,932) (1,191) 244,312 5,395,377 5,639,689

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55486 Opportunity Inc. of Hampton Roads 164,698 357,078 0 (29,018) 0 (214,375) (22,859) 255,524 5,219,738 5,475,262

55487 Capital Regional Airport Commission 951,396 2,360,261 402,011 (1,116,875) 0 (1,358,253) (27,247) 1,211,293 34,410,771 35,622,064

55488 Northwestern Community Services Board 572,018 1,496,950 0 (235,553) 0 (942,750) (43,777) 846,888 21,878,262 22,725,150

55489 Harrisonburg/Rockingham Community Services Bd 545,464 1,274,178 0 (244,583) 0 (740,673) (24,575) 809,811 18,585,163 19,394,974

55490 Upper Valley Regional Park Authority 0 2,529 0 (2,033) 0 (410) 0 86 71,239 71,325

55491 Middle Peninsula Regional Security Center 509,534 692,880 0 (254,765) 0 (382,825) (43,419) 521,405 10,111,402 10,632,807

55492 Northern Neck Planning District Commission 29,864 96,244 0 (47,799) 0 (53,390) 0 24,919 1,401,613 1,426,532

55493 Planning District 1 Behavioral Health Services Board 34,102 60,610 0 19,250 0 (65,050) 0 48,912 898,385 947,297

55494 Rockbridge Area Social Services Board 91,045 307,297 0 (82,716) 0 (290,197) (13,409) 12,020 4,541,763 4,553,783

55495 Dinwiddie County Water Authority 61,857 135,261 0 4,527 0 (26,148) 0 175,497 1,945,381 2,120,878

55496 Rappahannock/Rapidan Community Services Board 856,857 1,943,185 0 (381,868) 0 (1,004,101) (316,759) 1,097,314 28,420,215 29,517,529

55497 Virginia Education Loan Authority 0 222,757 0 32,590 0 0 0 255,347 3,182,238 3,437,585

55498 Valley Community Services Board 876,687 1,790,977 0 (415,946) 0 (1,004,753) (43,136) 1,203,829 26,109,328 27,313,157

55499 Eastern Shore Public Library 20,187 75,863 0 6,212 0 (84,551) 0 17,711 1,126,029 1,143,740

55500 Alexandria City School Board 747,214 2,862,468 0 (139,735) 0 (2,264,767) (247,827) 957,353 42,148,704 43,106,057

55501 Albemarle County Schools 614,260 1,931,746 0 (422,954) 0 (1,374,802) (125,630) 622,620 28,346,587 28,969,207

55502 Alleghany County School Board 186,960 689,813 0 23,642 0 (783,668) 0 116,747 10,246,302 10,363,049

55503 Charlottesville Public Schools 187,291 722,190 0 (55,260) 0 (706,342) (46,531) 101,348 10,693,432 10,794,780

55504 Amherst County School Board 255,979 541,082 0 (341,762) 0 (297,500) (8,475) 149,324 7,882,724 8,032,048

55505 Appomattox County School Board 74,166 203,493 0 3,610 0 (136,295) (801) 144,173 2,975,593 3,119,766

55506 Arlington County Schools 1,886,500 3,013,456 0 1,015,819 0 (1,296,072) (46,333) 4,573,370 43,720,581 48,293,951

55507 Augusta County School Board 211,874 798,893 0 (98,224) 0 (630,446) (1,898) 280,199 11,728,929 12,009,128

55508 Bath County School Board 56,896 276,821 0 (24,349) 0 (224,368) (1,421) 83,579 4,067,487 4,151,066

55509 Bedford County School Board 538,823 1,491,579 0 158,901 0 (1,042,346) (37,332) 1,109,625 21,848,113 22,957,738

55510 Bland County School Board 40,665 116,846 0 43,375 0 (87,271) (9,229) 104,386 1,717,473 1,821,859

55511 Botetourt County School Board 241,309 841,348 0 75,013 0 (779,255) (11,798) 366,617 12,414,785 12,781,402

55512 Norfolk Public Schools 1,515,361 6,099,046 0 (2,091,778) 0 (4,979,014) (213,663) 329,952 89,725,569 90,055,521

55513 Petersburg Public Schools 233,311 886,211 0 (397,640) 0 (823,249) (77,025) (178,392) 13,110,289 12,931,897

55514 Buckingham County School Board 83,525 230,217 0 (89,756) 0 (142,289) (2,376) 79,321 3,361,151 3,440,472

55515 Radford City School Board 29,480 115,132 0 (1,373) 0 (134,247) 0 8,992 1,711,872 1,720,864

55516 Caroline County School Board 123,863 334,384 0 (22,287) 0 (310,354) (24,829) 100,777 4,944,504 5,045,281

55517 Carroll County School Board 221,654 712,918 0 (335,847) 0 (595,883) (24,977) (22,135) 10,494,970 10,472,835

55518 Charles City County School Board 23,133 108,052 0 (12,006) 0 (109,580) (617) 8,982 1,598,693 1,607,675

55519 Charlotte County School Board 65,113 228,185 0 (90,382) 0 (230,491) 0 (27,575) 3,375,034 3,347,459

55520 Chesterfield County School Board 1,479,580 7,789,094 0 (2,665,360) 0 (7,326,740) (603,363) (1,326,789) 115,237,828 113,911,039

55521 Clarke County School Board 76,013 220,360 0 (39,142) 0 (187,437) (5,262) 64,532 3,244,349 3,308,881

55522 Winchester Public Schools 239,752 508,391 0 (80,413) 0 (378,664) 0 289,066 7,452,060 7,741,126

55523 Culpeper County School Board 408,123 820,961 0 (493,672) 0 (458,360) (45,449) 231,603 11,979,924 12,211,527

55524 Cumberland County School Board 68,704 181,168 0 530 0 (92,536) (7,605) 150,261 2,638,179 2,788,440

55525 Dickenson County School Board 132,297 841,539 0 (111,188) 0 (896,620) (25,716) (59,688) 12,483,160 12,423,472

55526 Dinwiddie County Public Schools 182,359 534,144 0 (26,305) 0 (485,866) (7,002) 197,330 7,877,057 8,074,387

55528 Essex County School Board 58,143 291,893 0 57,694 0 (272,968) (8,655) 126,107 4,310,712 4,436,819

55530 Covington School Board 40,730 194,875 0 (79,990) 0 (176,394) 0 (20,779) 2,872,132 2,851,353

55531 Floyd County School Board 133,029 532,720 0 (79,455) 0 (498,721) (11,753) 75,820 7,865,517 7,941,337

55532 Fluvanna County Public Schools 195,750 433,621 0 (275,526) 0 (218,794) (33,911) 101,140 6,320,944 6,422,084

55533 Chesapeake Public Schools 1,999,505 6,796,198 0 (213,340) 0 (5,502,558) (188,243) 2,891,562 99,933,946 102,825,508

55534 Virginia Beach City School Board 3,831,060 14,994,765 0 (114,972) 0 (11,553,290) (461,154) 6,696,409 220,218,150 226,914,559

55535 Giles County Schools 36,003 332,959 0 (165,115) 0 (301,171) (8,897) (106,221) 4,911,597 4,805,376

55536 Gloucester County School Board 288,543 1,207,530 0 469,105 0 (907,601) (10,220) 1,047,357 17,709,336 18,756,693

55537 Goochland County School Board 71,494 282,676 0 (71,899) 0 (190,884) 0 91,387 4,133,670 4,225,057

55538 Grayson County School Board 109,951 382,342 0 (48,254) 0 (294,333) (20,599) 129,107 5,619,489 5,748,596

55539 Greene County Schools 174,165 585,379 0 35,661 0 (421,239) (29,662) 344,304 8,588,011 8,932,315

55540 Greensville County School Board 83,811 378,660 0 (74,674) 0 (377,286) (3,998) 6,513 5,600,072 5,606,585

55541 Halifax County School Board 186,868 867,664 0 (103,806) 0 (831,902) (12,973) 105,851 12,817,633 12,923,484

55542 Hanover County School Board 526,335 1,627,896 0 (477,022) 0 (1,070,976) (95,764) 510,469 23,839,026 24,349,495

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55543 Henrico County Schools 56,131 554,959 0 (134,067) 0 (688,053) (9,370) (220,400) 8,276,698 8,056,298

55544 Henry County Public Schools 363,460 1,245,437 0 (334,521) 0 (1,282,245) (42,310) (50,179) 18,454,237 18,404,058

55545 Highland County Public Schools 20,910 83,621 0 79,475 0 (69,651) 0 114,355 1,229,409 1,343,764

55546 Isle of Wight County Schools 176,448 392,476 0 18,586 0 (332,705) (25,456) 229,349 5,785,880 6,015,229

55548 King George County School Board 222,853 498,908 0 545,296 0 (305,692) (6,862) 954,503 7,283,534 8,238,037

55549 King & Queen County School Board 65,157 159,345 0 153,214 0 (114,961) (20,449) 242,306 2,344,068 2,586,374

55550 King William County Schools 132,918 212,564 0 (109,826) 0 (114,463) 0 121,193 3,093,858 3,215,051

55551 Lancaster County School Board 97,277 227,405 0 (71,087) 0 (111,163) 0 142,432 3,304,228 3,446,660

55552 Lee County School Board 175,267 1,004,915 0 (50,174) 0 (1,027,534) (9,305) 93,169 14,874,348 14,967,517

55553 Loudoun County School Board 5,032,029 9,945,816 0 28,549 0 (5,334,615) (357,050) 9,314,729 144,928,913 154,243,642

55554 Louisa County Public Schools 356,903 941,538 0 (110,460) 0 (475,491) (48,136) 664,354 13,712,354 14,376,708

55555 Lunenburg County School Board 55,480 162,172 0 (30,275) 0 (120,489) (7,711) 59,177 2,380,846 2,440,023

55556 Madison County School Board 63,158 221,119 0 8,879 0 (182,847) 0 110,309 3,250,264 3,360,573

55557 Mathews County School Board 69,992 263,746 0 8,670 0 (206,150) (2,590) 133,668 3,872,168 4,005,836

55558 Mecklenburg County Schools 89,304 396,509 0 51,611 0 (454,577) (2,361) 80,486 5,892,885 5,973,371

55559 Middlesex County School Board 45,026 203,159 0 (26,426) 0 (187,446) (14,658) 19,655 3,003,317 3,022,972

55560 Montgomery County School Board 528,691 1,686,304 0 549,019 0 (1,349,795) (12,851) 1,401,368 24,771,379 26,172,747

55562 Nelson County Public Schools 138,026 503,765 0 5,440 0 (353,149) 0 294,082 7,373,220 7,667,302

55563 New Kent County Schools 113,813 339,476 0 102,502 0 (236,629) (8,551) 310,611 4,972,240 5,282,851

55565 Northampton County Schools 96,360 243,920 0 (119,907) 0 (199,951) (24,988) (4,566) 3,597,047 3,592,481

55566 Northumberland Co School Board 74,512 298,234 0 (69,604) 0 (275,497) 0 27,645 4,398,229 4,425,874

55567 Nottoway County School Board 82,194 391,078 0 (2,381) 0 (388,205) (14,363) 68,323 5,788,106 5,856,429

55568 Orange County Public Schools 307,366 631,481 0 (79,665) 0 (471,194) (40,659) 347,329 9,277,079 9,624,408

55569 Page County Public Schools 188,065 564,982 0 (61,540) 0 (513,358) (24,798) 153,351 8,340,250 8,493,601

55570 Patrick County Public Schools 175,109 490,387 0 (66,039) 0 (417,774) (21,306) 160,377 7,225,072 7,385,449

55571 Pittsylvania County School Board 284,563 953,988 0 107,647 0 (933,164) (6,117) 406,917 14,098,040 14,504,957

55572 Powhatan County School Board 164,926 557,441 0 (18,469) 0 (422,988) (8,534) 272,376 8,179,201 8,451,577

55573 Prince Edward County Schools 54,086 270,765 0 (196,710) 0 (201,063) 0 (72,922) 3,968,603 3,895,681

55574 Prince George County School Board 377,036 1,234,247 0 (292,564) 0 (1,046,626) (31,758) 240,335 18,171,288 18,411,623

55576 Prince William County Schools 5,226,349 13,330,134 0 909,690 0 (8,448,869) (346,084) 10,671,220 194,827,959 205,499,179

55577 Pulaski County School Board 205,130 721,459 0 (75,674) 0 (553,965) (14,986) 281,964 10,591,030 10,872,994

55578 Rappahannock County Schools 57,404 175,556 0 86,307 0 (171,575) (5,485) 142,207 2,596,466 2,738,673

55579 Richmond County Public Schools 7,885 43,248 0 74,734 0 (40,488) 0 85,379 638,073 723,452

55580 Roanoke County School Board 298,984 2,167,570 0 (282,722) 0 (2,076,886) (23,668) 83,278 32,015,564 32,098,842

55581 Rockbridge County Schools 133,335 505,893 0 12,292 0 (503,084) (3,205) 145,231 7,480,191 7,625,422

55582 Rockingham County School Board 767,863 2,273,515 0 (229,654) 0 (1,574,901) (62,012) 1,174,811 33,297,247 34,472,058

55583 Russell County School Board 222,182 1,189,675 0 21,651 0 (1,193,916) (12,112) 227,480 17,598,372 17,825,852

55584 Scott County Schools 198,077 633,629 0 (22,128) 0 (451,108) (22,819) 335,651 9,288,805 9,624,456

55585 Shenandoah County School Board 361,956 924,180 0 (213,776) 0 (838,154) (71,907) 162,299 13,657,605 13,819,904

55586 Smyth County School Board 223,289 887,093 0 (95,917) 0 (753,228) (12,727) 248,510 13,055,737 13,304,247

55587 Southampton County School Board 88,683 277,084 0 78,322 0 (223,788) (11,291) 209,010 4,075,883 4,284,893

55588 Spotsylvania County School Board 953,993 1,971,938 0 (59,555) 0 (1,466,592) (41,172) 1,358,612 28,924,429 30,283,041

55589 Stafford County Schools 792,512 1,942,465 0 (743,289) 0 (1,290,940) (49,158) 651,590 28,419,547 29,071,137

55590 Surry County Public Schools 86,110 404,448 0 171,557 0 (391,277) (22,045) 248,793 5,984,489 6,233,282

55591 Sussex County School Board 79,263 227,102 0 (1,973) 0 (162,490) (2,867) 139,035 3,326,991 3,466,026

55592 Tazewell County Schools 325,917 1,784,614 0 (208,796) 0 (1,671,064) (22,652) 208,019 26,341,342 26,549,361

55593 Warren County School Board 197,650 609,221 0 111,904 0 (595,415) (37,246) 286,114 9,019,490 9,305,604

55595 Washington County School Board 264,484 994,338 0 (787,021) 0 (925,670) (44,906) (498,775) 14,690,118 14,191,343

55596 Westmoreland County School Board 75,447 274,669 0 199,979 0 (269,707) 0 280,388 4,058,700 4,339,088

55597 Wise County Schools 135,411 841,768 0 234,486 0 (787,904) (16,832) 406,929 12,427,622 12,834,551

55598 Wythe County School Board 132,216 417,302 0 29,714 0 (410,693) (2,754) 165,785 6,168,187 6,333,972

55599 York County School Board 601,022 1,586,058 0 (180,060) 0 (920,172) (48,185) 1,038,663 23,142,150 24,180,813

55600 Accomack County School Board 289,593 804,276 0 (87,901) 0 (541,593) (3,224) 461,151 11,762,061 12,223,212

55601 Bristol Virginia School System 58,409 181,007 0 84,571 0 (239,292) 0 84,695 2,705,461 2,790,156

55602 Buena Vista City Public Schools 36,778 96,694 0 19,871 0 (119,086) (727) 33,530 1,441,243 1,474,773

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55603 Amelia County Public Schools 77,273 253,517 0 (51,448) 0 (189,089) (41,429) 48,824 3,736,927 3,785,751

55605 Danville School Board 174,350 546,294 0 (140,555) 0 (413,386) (3,129) 163,574 8,012,454 8,176,028

55606 Franklin City Public Schools 45,828 124,787 0 (48,609) 0 (88,588) (1,658) 31,760 1,827,798 1,859,558

55607 Lexington City Public Schools 0 21,153 0 4,587 0 (31,896) 0 (6,156) 318,128 311,972

55608 Harrisonburg City School Board 201,048 486,490 0 (115,580) 0 (324,906) (9,085) 237,967 7,116,858 7,354,825

55609 Hopewell Public Schools 190,303 539,366 0 846 0 (585,270) (12,841) 132,404 8,004,281 8,136,685

55610 Lynchburg School Board 369,905 1,013,987 0 (45,578) 0 (798,862) (35,070) 504,382 14,902,493 15,406,875

55611 Fauquier County School Board 727,239 1,628,956 0 173,636 0 (1,063,285) (73,232) 1,393,314 23,839,055 25,232,369

55612 Brunswick County Public Schools 113,271 351,797 0 (310,220) 0 (261,312) (70,700) (177,164) 5,191,675 5,014,511

55613 P D Pruden Vocational-Technical Center 4,745 5,171 0 (6,027) 0 0 0 3,889 73,865 77,754

55614 Portsmouth School Board 694,189 2,671,683 0 (1,077,881) 0 (2,431,498) (130,566) (274,073) 39,447,925 39,173,852

55615 Campbell County School Board 308,804 946,190 0 (392,164) 0 (931,606) (35,715) (104,491) 14,000,663 13,896,172

55616 Richmond City Schools 924,704 3,631,149 0 (1,091,421) 0 (2,688,679) (160,285) 615,468 53,298,041 53,913,509

55617 Roanoke City Schools 303,752 137,429 0 (108,492) 0 (24,930) (23,267) 284,492 1,987,375 2,271,867

55619 Staunton City School Board 95,627 303,757 0 (94,997) 0 (333,320) 0 (28,933) 4,506,046 4,477,113

55620 Suffolk City School Board 644,017 1,737,633 0 276,323 0 (1,077,612) (45,801) 1,534,560 25,385,034 26,919,594

55622 Craig County School Board 47,432 119,763 0 11,521 0 (106,168) 0 72,548 1,763,986 1,836,534

55623 Martinsville City School Board 45,512 271,267 0 86,439 0 (346,627) 0 56,591 4,048,563 4,105,154

55624 Appomattox Regional Governor's School 11,882 12,350 0 10,440 0 (145) 0 34,527 176,498 211,025

55625 Colonial Heights City Schools 133,737 320,772 0 (71,725) 0 (281,095) (4,710) 96,979 4,725,363 4,822,342

55632 City of Manassas School Board 322,077 1,155,111 0 (266,528) 0 (704,042) (83,867) 422,751 16,895,547 17,318,298

55633 Franklin County Schools 484,820 1,465,539 0 (233,292) 0 (916,534) (21,521) 779,012 21,405,292 22,184,304

55634 Frederick County School Board 865,925 1,616,669 0 (214,164) 0 (1,057,526) (136,509) 1,074,395 23,692,295 24,766,690

55635 City of Salem Schools 130,240 350,464 0 (177,270) 0 (285,442) (52,037) (34,045) 5,175,368 5,141,323

55636 Manassas Park City Schools 95,824 219,224 0 (14,114) 0 (175,034) (25,371) 100,529 3,231,970 3,332,499

55637 Newport News Public Schools 622,391 182,205 0 51,870 0 (20,384) (90,359) 745,723 2,658,306 3,404,029

55708 Waynesboro City Schools 80,698 227,102 0 79,724 0 (174,797) (5,547) 207,180 3,334,485 3,541,665

55710 Valley Vocational-Technical Center 5,997 22,245 0 2,202 0 (17,751) 0 12,693 326,655 339,348

55711 New Horizons Technical Center 32,607 71,090 0 8,860 0 (63,031) 0 49,526 1,047,086 1,096,612

55713 Galax City Schools 39,712 151,220 0 55,259 0 (123,949) (3,453) 118,789 2,223,987 2,342,776

55714 Norton City Schools 23,095 127,099 0 (173,190) 0 (111,185) 0 (134,181) 1,871,294 1,737,113

55802 Williamsburg-James City County Schools 506,887 1,254,419 0 (287,441) 0 (753,834) (59,263) 660,768 18,326,818 18,987,586

55803 Poquoson City School Board 52,308 156,761 0 (52,431) 0 (155,741) 0 897 2,317,307 2,318,204

55806 Fredericksburg City Public Schools 124,345 309,215 0 (51,746) 0 (267,774) 0 114,040 4,551,243 4,665,283

55807 Hampton City Schools 388,116 1,896,547 0 (266,110) 0 (1,834,853) (163,325) 20,375 28,092,618 28,112,993

55813 Buchanan County School Board 193,391 1,236,632 0 (43,491) 0 (1,438,197) (25,685) (77,350) 18,398,114 18,320,764

55814 Jackson River Vocational Technical Center 3,502 21,192 0 8,563 0 (23,352) 0 9,905 314,417 324,322

55815 Northern Neck Regional Vocational Center 3,139 10,248 0 (2,002) 0 0 0 11,385 146,405 157,790

55862 Crater Criminal Justice Training Academy 18,609 0 0 0 0 0 0 18,609 0 18,609

55863 Central Shenandoah Criminal Justice Training Academy 42,369 0 0 0 0 0 0 42,369 0 42,369

55864 New River Valley Emergency Communications Regional Authority 156,317 (250) 0 151,899 0 (1,814) (5,334) 300,818 0 300,818

55865 Maury Service Authority 99,909 (32) 0 95,699 0 (789) 0 194,787 (68) 194,719

55866 Hampton Roads Transportation Accountability Commission 43,344 5,481 0 (4,896) 0 0 0 43,929 78,295 122,224

55867 Pamunkey Regional Library 119,739 344,765 0 (328,206) 0 (224,763) (655) (89,120) 5,037,927 4,948,807

55868 Northern Va Transit Authority 102,928 24,197 0 27,939 0 0 0 155,064 345,676 500,740

55869 Rsw Regional Jail Authority 624,396 144,827 0 (125,001) 0 (28,499) (107,150) 508,573 2,136,778 2,645,351

55870 Bedford Regional Water Authority 269,942 304,772 0 16,269 0 (149,677) (25,374) 415,932 4,441,414 4,857,346

55871 Portmouth Redevelopment And Housing Authority 428,923 121,636 0 482,351 0 (369,855) (14,688) 648,367 1,929,935 2,578,302

55872 Southwest Regn Recreation Auth 26,610 2,153 0 33,763 0 (4,309) 0 58,217 32,915 91,132

55873 Roanoke Redevlop & Housing Aut 307,830 142,241 0 16,408 0 (35,657) (71,261) 359,561 2,085,471 2,445,032

55874 Meherrin River Regnl Jail Auth 877,929 283,344 0 (310,771) 0 (70,184) (38,875) 741,443 4,102,297 4,843,740

55875 Woodway Water Authority 14,746 5,326 0 (2,327) 0 0 0 17,745 76,085 93,830

55876 Bristol Virginia Utilities Authority 753,335 465,275 0 75,776 0 (135,641) (92,063) 1,066,682 6,760,637 7,827,319

55877 Washington Metro Area Transit Commission 30,070 67,092 0 (53,814) 0 0 0 43,348 958,459 1,001,807

55878 Mt Rogers Community Services Board 2,024,924 2,871,431 0 (1,063,379) 0 (1,258,542) (252,338) 2,322,096 41,775,888 44,097,984

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55879 Lonesome Pine Soil & Water Conservation District 4,500 2,767 0 1,147 0 0 0 8,414 39,526 47,940

55880 Big Sandy Soil & Water & Conservation District 6,556 4,254 0 (1,748) 0 0 0 9,062 60,775 69,837

55881 Virginia's Region 2000 Local Government Council 210,069 143,718 0 (36,811) 0 (19,888) (48,583) 248,505 2,087,345 2,335,850

55882 Middle Peninsula Planningdistrict Commission 22,841 51,597 0 (14,068) 0 (16,701) 0 43,669 745,449 789,118

55883 Western Virginia Regional Jail Authority 1,389,630 721,204 0 (705,293) 0 (60,848) (102,322) 1,242,371 10,384,494 11,626,865

55884 Halifax Service Authority 156,371 120,398 0 74,456 0 (128,604) 0 222,621 1,784,267 2,006,888

55885 Fort Monroe Area Development Authority 0 305 0 0 0 0 0 305 4,354 4,659

55886 Russell County Public Service Authority 46,303 37,542 0 9,492 0 (4,522) 0 88,815 538,576 627,391

55887 Piedmont Community Services Board 984,281 855,703 0 61,880 0 (295,997) (97,673) 1,508,194 12,421,160 13,929,354

55888 Blue Ridge Behavioral Healthcare 1,287,858 1,143,657 0 (678,760) 0 (392,227) (159,851) 1,200,677 16,613,999 17,814,676

55889 Skyline Soil & Water Conservation District 10,838 32,606 0 11,547 0 0 0 54,991 465,806 520,797

55890 Middle River Regional Jail Authority 1,289,668 784,376 0 (541,692) 0 (163,705) (60,251) 1,308,396 11,317,354 12,625,750

55891 Tidewater Soil & Water Conservation District 7,422 8,289 0 (1,209) 0 0 0 14,502 118,418 132,920

55892 Big Stone Gap Redevelopment And Housing Authority 34,993 30,788 0 142,206 0 (28,711) 0 179,276 454,186 633,462

55893 Eastern Shore Soil & Water Conservation District 11,811 23,909 0 5,026 0 (9,900) 0 30,846 346,512 377,358

55894 Town of Boykins 6,852 5,450 0 (1,155) 0 0 (6,792) 4,355 81,248 85,603

55895 Town of Gordonsville 92,413 92,717 0 24,279 0 (57,198) (12,985) 139,226 1,359,622 1,498,848

55896 Virginia Resources Authority 148,916 96,332 0 (28,307) 0 (242,525) 0 (25,584) 1,497,437 1,471,853

55897 Prince William County Service Authority 2,271,207 2,632,373 0 594,573 0 (1,110,315) (64,218) 4,323,620 38,192,591 42,516,211

55898 Western Virginia Water Authority 943,864 901,471 0 32,110 0 (313,291) (18,289) 1,545,865 13,043,953 14,589,818

55899 Shenandoah Valley Regional Airport Commission 60,699 121,835 0 (15,595) 0 (21,138) (2,172) 143,629 1,752,151 1,895,780

55900 Alleghany Highlands Community Services Board 255,237 542,017 0 145,320 0 (530,439) (47,438) 364,697 8,032,033 8,396,730

55901 Brunswick Industrial Development Authority 19,165 22,150 0 (4,172) 0 (14,773) 0 22,370 323,809 346,179

55902 Northern Neck/Essex County Group Home Comm 0 57,003 0 14,295 0 (55,935) 0 15,363 842,290 857,653

55903 State Education Assistance Authority 0 182,575 0 50,973 0 0 0 233,548 2,608,220 2,841,768

55904 Appalachian Juvenile Commission 174,244 408,742 0 101,528 0 (259,489) (34,628) 390,397 5,986,234 6,376,631

55905 Goochland/Powhatan Community Services Board 185,663 514,773 0 (254,984) 0 (345,598) (6,809) 93,045 7,530,106 7,623,151

55906 Suffolk Redevelopment & Housing Authority 107,438 229,487 0 128,747 0 (127,463) (21,291) 316,918 3,352,759 3,669,677

55907 Virginia Small Business Financing Authority 0 33,461 0 2,646 0 0 0 36,107 478,010 514,117

55908 Lee County Redevelopment & Housing Authority 25,228 134,964 0 (27,425) 0 (86,142) 0 46,625 1,971,125 2,017,750

55909 Henry County Public Service Authority 197,922 815,669 0 14,798 0 (544,822) 0 483,567 11,924,819 12,408,386

55910 Southside Planning District Commission 38,098 234,461 0 (8,475) 0 (116,244) (26,507) 121,333 3,420,823 3,542,156

55911 Economic Development Authority - Henrico Co 85,736 164,273 0 (67,375) 0 (121,374) (3,155) 58,105 2,409,023 2,467,128

55912 Augusta County Service Authority 441,014 1,153,521 0 (93,385) 0 (691,482) (33,727) 775,941 16,841,469 17,617,410

55914 Rappahannock Juvenile Center 273,662 603,055 0 54,335 0 (461,442) (9,383) 460,227 8,850,479 9,310,706

55915 Cumberland Plateau Regional Housing Authority 49,217 155,347 0 49,592 0 (104,924) 0 149,232 2,271,704 2,420,936

55918 Amherst County Service Authority 75,780 371,336 0 (31,625) 0 (226,403) (1,725) 187,363 5,418,857 5,606,220

55919 Pepper's Ferry Regional Wastewater Authority 99,252 253,611 0 (130,787) 0 (158,439) (3,031) 60,606 3,703,744 3,764,350

55920 Rappahannock Regional Jail 1,929,597 2,591,110 0 259,082 0 (1,115,918) (234,151) 3,429,720 37,690,887 41,120,607

55921 Thomas Jefferson Planning District Commission 47,097 102,465 0 4,016 0 (59,339) 0 94,239 1,493,456 1,587,695

55922 Piedmont Regional Jail 717,014 990,680 0 (246,773) 0 (689,827) (42,863) 728,231 14,518,910 15,247,141

55923 Nelson County Service Authority 74,178 209,385 0 29,459 0 (38,851) (25,916) 248,255 3,023,592 3,271,847

55924 Coeburn-Norton-Wise Water Treatment Authority 49,650 131,021 0 76,647 0 (30,836) 0 226,482 1,887,142 2,113,624

55925 Fauquier County Water & Sanitation Authority 244,681 469,509 0 19,035 0 (195,968) (54,864) 482,393 6,832,685 7,315,078

55926 Scott County Soil & Water Conservation District 10,850 23,239 0 18,498 0 (3,358) 0 49,229 333,671 382,900

55927 New River Resource Authority 94,049 190,756 0 74,020 0 (38,183) 0 320,642 2,744,171 3,064,813

55928 Scott County Water & Sewerage Authority 92,399 158,235 0 142,191 0 (66,154) 0 326,671 2,293,571 2,620,242

55929 Greensville County Water & Sewer Authority 105,214 297,855 0 43,856 0 (130,631) 0 316,294 4,320,392 4,636,686

55930 Petersburg Redevelopment & Housing Authority 97,062 354,341 0 27,051 0 (247,312) (13,034) 218,108 5,192,181 5,410,289

55931 Central Rappahannock Regional Library 408,316 1,255,634 0 (369,092) 0 (731,902) (31,353) 531,603 18,319,250 18,850,853

55932 Virginia Coalfield Economic Development Auth 26,141 103,435 0 (13,423) 0 (44,270) 0 71,883 1,499,783 1,571,666

55933 Central Virginia Regional Jail 865,946 980,638 0 (22,461) 0 (712,530) (94,698) 1,016,895 14,412,724 15,429,619

55934 Thomas Jefferson Soil & Water Conservation Dist 23,863 57,732 0 93,673 0 (51,308) (1,193) 122,767 850,991 973,758

55936 Commonwealth Regional Council 15,203 106,583 0 (9,540) 0 (56,525) 0 55,721 1,550,878 1,606,599

55937 Wythe-Grayson Regional Library 25,173 64,578 0 9,648 0 (18,784) (2,792) 77,823 933,336 1,011,159

Page 120









55938 Colonial Soil & Water Conservation District 11,349 42,263 0 97,982 0 (37,971) 0 113,623 622,744 736,367

55939 Rivanna Solid Waste Authority 46,031 172,406 0 69,836 0 (168,025) (814) 119,434 2,547,363 2,666,797

55940 Monacan Soil & Water Conservation District 14,313 40,030 0 80,245 0 0 0 134,588 571,853 706,441

55941 Robert E Lee Soil & Water Conservation District 19,254 27,593 0 31,357 0 (12,077) 0 66,127 400,231 466,358

55942 Tri-County/City Soil & Water Conservation Dist 11,797 32,152 0 (4,760) 0 (13,290) 0 25,899 465,958 491,857

55944 Central Virginia Waste Management Authority 52,754 113,607 0 15,776 0 (54,604) 0 127,533 1,650,263 1,777,796

55945 Lonesome Pine Regional Library 75,062 358,961 0 (460,155) 0 (122,694) (29,404) (178,230) 5,204,061 5,025,831

55946 Virginia Peninsulas Public Service Authority 155,676 303,022 0 (105,466) 0 (91,834) (9,977) 251,421 4,379,791 4,631,212

55947 Tidewater Youth Services Commission 221,180 673,843 0 46,396 0 (481,685) (7,994) 451,740 9,871,175 10,322,915

55948 Virginia Highlands Airport Commission 13,361 40,453 0 11,292 0 (26,359) 0 38,747 591,083 629,830

55949 Western Tidewater Regional Jail 1,235,833 1,880,480 0 886,050 0 (1,211,628) (82,775) 2,707,960 27,511,198 30,219,158

55950 Scott County Redevelopment & Housing Authority 28,858 104,275 0 (1,258) 0 (122,617) 0 9,258 1,550,957 1,560,215

55951 Handley Regional Library 69,978 164,794 0 15,974 0 (68,253) 0 182,493 2,388,330 2,570,823

55952 Northern Neck Regional Jail 483,530 867,958 0 (113,072) 0 (549,507) (24,742) 664,167 12,686,521 13,350,688

55953 Montgomery Regional Solid Waste Authority 63,867 148,442 0 12,151 0 (55,930) 0 168,530 2,148,570 2,317,100

55954 Potomac & Rappahannock Transportation Commission 796,518 1,132,348 0 108,387 0 (456,819) (14,010) 1,566,424 16,411,809 17,978,233

55955 Giles County Public Service Authority 38,855 109,864 0 8,326 0 (74,707) 0 82,338 1,606,839 1,689,177

55956 South Central Wastewater Authority 172,960 283,750 0 21,506 0 (129,308) (14,427) 334,481 4,125,434 4,459,915

55957 Wise County Redevelopment & Housing Authority 46,266 391,441 0 (65,145) 0 (267,249) 0 105,313 5,725,640 5,830,953

55958 Prince William Soil & Water Conservation District 17,205 18,977 0 2,452 0 0 0 38,634 271,103 309,737

55959 Hampton Roads Regional Jail Authority 1,858,503 2,748,121 0 410,586 0 (1,122,794) (136,079) 3,758,337 39,888,310 43,646,647

55960 Castlewood Water & Sewage Authority 23,292 48,927 0 (158,232) 0 (41,061) (2,690) (129,764) 720,834 591,070

55961 Pamunkey Regional Jail 810,882 1,180,501 0 (204,078) 0 (433,305) (71,502) 1,282,498 17,116,706 18,399,204

55962 Charlottesville-Albemarle Airport Authority 135,013 379,448 0 64,179 0 (237,594) 0 341,046 5,539,478 5,880,524

55963 Virginia Peninsula Regional Jail 824,692 924,417 0 (898,906) 0 (712,899) (112,932) 24,372 13,618,873 13,643,245

55964 Virginia Biotechnology Research Park Authority 46,625 121,183 0 7,778 0 (91,067) 0 84,519 1,776,719 1,861,238

55965 Peumansend Creek Regional Jail 0 0 0 0 0 0 0 0 0 0

55966 Blue Ridge Regional Jail Authority 2,414,897 2,798,713 0 (899,307) 0 (1,318,994) (196,943) 2,798,366 40,739,585 43,537,951

55967 Massanutten Regional Library 67,063 154,521 0 (42,176) 0 (97,869) 0 81,539 2,256,379 2,337,918

55968 Albemarle-Charlottesville Regional Jail 1,102,095 1,673,203 0 (1,050,394) 0 (738,926) (36,916) 949,062 24,290,824 25,239,886

55969 Culpeper Soil & Water Conservation District 46,198 51,794 0 12,577 0 0 0 110,569 739,915 850,484

55970 New River Valley Regional Jail 1,357,493 1,326,841 0 (446,444) 0 (460,143) (88,014) 1,689,733 19,228,956 20,918,689

55971 Sussex Service Authority 94,740 144,311 0 (35,697) 0 (43,651) 0 159,703 2,083,409 2,243,112

55972 Big Walker Soil & Water Conservation District 7,979 12,822 0 3,700 0 0 0 24,501 183,173 207,674

55973 Peter Francisco Soil & Water Conservation District 6,450 16,193 0 (15,342) 0 0 0 7,301 231,325 238,626

55974 Peaks of Otter Soil & Water Conservation District 4,567 5,217 0 3,145 0 0 0 12,929 74,523 87,452

55975 New River Soil & Water Conservation District 6,247 18,228 0 7,606 0 0 0 32,081 260,400 292,481

55977 Southside Regional Jail 393,882 444,453 0 (93,325) 0 (328,195) (36,708) 380,107 6,531,787 6,911,894

55978 Evergreen Soil & Water Conservation District 5,517 12,161 0 6,310 0 (2,121) 0 21,867 174,785 196,652

55979 Roanoke Higher Education Authority 78,475 115,410 0 78,415 0 (66,063) 0 206,237 1,681,743 1,887,980

55981 John Marshall Soil & Water Conservation District 36,550 45,341 0 17,367 0 (136,342) 0 (37,084) 715,906 678,822

55982 Daniel Boone Soil & Water Conservation District 9,184 13,811 0 (3,361) 0 0 0 19,634 197,301 216,935

55983 Southside Community Services Board 651,467 1,194,917 0 (145,296) 0 (641,865) (88,939) 970,284 17,435,651 18,405,935

55984 Northern Shenandoah Valley Regional Commission 49,236 66,516 0 11,173 0 (50,336) 0 76,589 975,393 1,051,982

55985 Tazewell Soil & Water Conservation District 9,014 10,634 0 1,661 0 (9,374) 0 11,935 156,601 168,536

55987 Richmond Regional Planning District Committee 127,961 246,717 0 145,786 0 (122,267) 0 398,197 3,585,662 3,983,859

55988 Henricopolis Soil & Water Conservation District 10,864 12,005 0 (226) 0 (8,410) 0 14,233 175,698 189,931

55989 Piedmont Regional Juvenile Detention Center 67,315 71,829 0 (15,267) 0 (2,729) (214) 120,934 1,027,604 1,148,538

55990 Roanoke River Service Authority 28,831 36,617 0 (36,994) 0 (1,336) 0 27,118 523,765 550,883

55991 Lee County Public Service Authority 44,998 42,328 0 (27,233) 0 (5,220) 0 54,873 607,292 662,165

55992 Blue Ridge Juvenile Detention Center 172,652 187,199 0 45,276 0 (77,259) (19,575) 308,293 2,722,685 3,030,978

55993 Ferrum Water & Sewage Authority 13,942 18,300 0 (7,304) 0 0 0 24,938 261,434 286,372

55994 Wise County Public Service Authority 102,120 98,951 0 (78,223) 0 (18,101) (2,245) 102,502 1,423,754 1,526,256

55995 Holston River Soil & Water Conservation District 13,694 21,147 0 (7,043) 0 (3,914) 0 23,884 304,050 327,934

55996 New River Valley Community Services Board 1,837,026 2,301,761 0 (897,969) 0 (889,107) (281,060) 2,070,651 33,467,384 35,538,035

Page 121









55997 Institute For Advanced Learning And Research 157,849 130,991 0 28,466 0 (49,397) 0 267,909 1,895,996 2,163,905

55998 Southwest Virginia Regional Jail Authority 2,417,207 1,830,009 0 (516,691) 0 (772,954) (168,898) 2,788,673 26,613,908 29,402,581

55999 Clinch Valley Soil & Water Conservation District 4,684 8,810 0 383 0 0 0 13,877 125,859 139,736

Total Political Subdivisions 544,762,066 1,472,680,232 10,811,391 (43,178,522) 0 (1,010,020,514) (41,324,495) 933,730,158 21,564,004,346 22,497,734,504

Page 122



55100 Accomack County

55101 Albemarle County

55102 Alleghany County

55103 Amelia County

55104 Amherst County

55105 Appomattox County

55107 Augusta County

55108 Bath County

55109 Bedford County

55110 Bland County

55111 Botetourt County

55112 Brunswick County

55113 Buchanan County

55114 Buckingham County

55115 Campbell County

55116 Caroline County

55117 Carroll County

55118 Charles City County

55119 Charlotte County

55120 Chesterfield County

55121 Clarke County

55122 Craig County

55123 Culpeper County

55124 Cumberland County

55125 Dickenson County

55126 Dinwiddie County

55128 Essex County

55130 Fauquier County

55131 Floyd County

55132 Fluvanna County

55133 Franklin County

55134 Frederick County

55135 Giles County

55136 Gloucester County

55137 Goochland County

55138 Grayson County

55139 Greene County

55140 Greensville County

55141 Halifax County

55142 Hanover County

55143 Henrico County

55144 Henry County

55145 Highland County

55146 Isle of Wight County

55147 James City County

55148 King George County

55149 King & Queen County

55150 King William County

55151 Lancaster County

55152 Lee County

55153 Loudoun County

55154 Louisa County

55155 Lunenburg County

55156 Madison County

55157 Mathews County

Contributions Employer

Contributions Member

Net Investment Income Benefit Payments

Refunds of Contributions Admin Expenses Other

Net Change in FNP FNP - Beginning

FNP - Ending


915,071 587,929 4,164,022 (3,122,364) (139,619) (36,658) (3,672) 2,364,709 56,796,452 59,161,161 168,723

4,962,320 2,020,149 11,074,650 (7,638,646) (244,152) (94,308) (9,927) 10,070,086 149,870,446 159,940,532 28,258,486

860,137 380,096 2,322,598 (1,648,574) (16,351) (19,980) (2,074) 1,875,852 31,536,720 33,412,572 4,815,128

307,662 212,887 1,116,880 (609,875) (47,899) (9,564) (998) 969,093 15,109,614 16,078,707 (889,707)

831,426 422,882 2,844,587 (1,979,726) (69,183) (24,748) (2,522) 2,022,716 38,602,542 40,625,258 2,505,903

516,585 190,974 1,487,792 (1,482,165) (61,882) (13,246) (1,304) 636,754 20,375,032 21,011,786 3,972,166

2,107,494 1,023,897 6,008,267 (4,602,224) (132,029) (52,142) (5,345) 4,347,918 81,776,294 86,124,212 7,696,431

322,502 129,916 870,287 (715,596) (18,691) (7,593) (772) 580,053 11,854,837 12,434,890 1,927,321

1,339,030 957,613 4,805,143 (2,869,820) (285,606) (41,325) 132,140 4,037,175 65,056,162 69,093,337 3,364,082

385,727 121,173 564,703 (500,308) (9,738) (4,775) (508) 556,274 7,625,792 8,182,066 1,484,800

1,090,914 570,181 3,397,764 (2,041,552) (45,395) (29,123) (3,036) 2,939,753 45,977,877 48,917,630 533,986

556,887 255,282 1,329,783 (813,514) (32,893) (11,293) (1,192) 1,283,060 17,917,889 19,200,949 3,043,208

1,321,694 527,404 3,099,634 (2,571,293) (38,299) (26,809) (2,761) 2,309,570 42,167,881 44,477,451 12,823,397

372,656 206,589 1,285,517 (583,590) (35,440) (10,925) (1,152) 1,233,655 17,333,309 18,566,964 611,241

1,434,362 669,563 4,514,736 (3,156,876) (253,557) (39,308) (4,002) 3,164,918 61,312,296 64,477,214 5,467,995

1,070,190 606,816 3,686,625 (1,793,710) (264,417) (31,508) (3,297) 3,270,699 49,859,139 53,129,838 (2,461,436)

861,318 383,656 2,162,394 (1,692,241) (37,784) (18,707) (1,923) 1,656,713 29,326,618 30,983,331 5,271,991

322,063 153,218 1,012,150 (976,590) (10,405) (8,956) (888) 490,592 13,821,066 14,311,658 1,343,632

429,689 218,822 1,644,260 (841,642) (2,533) (14,104) (1,466) 1,433,026 22,182,295 23,615,321 924,380

24,044,622 9,212,218 64,159,374 (50,655,028) (1,068,187) (558,774) (56,997) 45,077,228 873,235,149 918,312,377 154,341,081

396,508 233,644 1,433,253 (703,457) (32,619) (12,222) (1,283) 1,313,824 19,357,333 20,671,157 1,134,123

166,660 79,741 529,685 (392,778) (2,416) (4,606) (470) 375,816 7,195,025 7,570,841 136,834

1,742,241 897,775 4,082,622 (2,297,823) (146,355) (34,433) (3,681) 4,240,346 55,070,278 59,310,624 5,757,436

317,501 164,944 928,489 (582,747) (16,003) (7,934) (832) 803,418 12,605,181 13,408,599 861,080

679,538 343,195 2,046,723 (1,523,287) (88,984) (17,838) (1,814) 1,437,533 27,781,708 29,219,241 4,584,069

864,249 489,818 2,503,084 (1,627,719) (64,761) (21,479) (2,232) 2,140,960 33,822,964 35,963,924 1,665,826

350,265 187,734 1,149,759 (866,611) (65,242) (10,054) (1,019) 744,832 15,668,127 16,412,959 (578,179)

2,911,388 1,797,746 8,300,573 (4,056,571) (188,804) (69,894) (7,473) 8,686,965 111,715,901 120,402,866 6,298,490

332,882 203,250 1,069,196 (813,272) (55,780) (9,312) (948) 726,016 14,547,876 15,273,892 2,631,395

546,067 330,070 1,594,955 (1,002,740) (84,267) (13,651) (1,429) 1,369,005 21,649,721 23,018,726 378,804

1,222,510 683,573 4,323,405 (3,182,106) (102,283) (37,655) (3,837) 2,903,607 58,910,853 61,814,460 2,232,957

4,339,572 1,989,934 10,124,052 (5,539,070) (187,707) (85,172) (9,107) 10,632,502 136,102,091 146,734,593 16,520,195

657,638 285,791 1,604,594 (1,201,833) (2,454) (13,767) (4,262) 1,325,707 21,700,042 23,025,749 2,808,575

1,383,382 693,369 4,363,836 (2,504,908) (125,207) (37,410) (3,900) 3,769,162 59,063,478 62,832,640 3,653,075

978,181 551,069 2,309,297 (1,273,539) (32,436) (19,386) (2,081) 2,511,105 31,020,830 33,531,935 752,050

702,206 220,792 1,309,671 (1,254,255) (182) (11,362) (1,165) 965,705 17,801,969 18,767,674 4,514,630

494,436 266,668 1,434,332 (837,184) (36,849) (12,219) (1,284) 1,307,900 19,373,466 20,681,366 292,845

361,497 238,723 1,561,616 (926,648) (39,120) (13,522) (1,390) 1,181,156 21,213,653 22,394,809 534,767

559,065 386,271 2,705,646 (1,867,776) (71,501) (23,682) (2,392) 1,685,631 36,857,342 38,542,973 635,224

5,918,509 3,111,501 17,020,572 (7,536,922) (191,154) (142,977) (15,347) 18,164,182 229,108,467 247,272,649 11,087,069

31,771,660 12,228,821 85,698,352 (66,784,182) (1,898,748) (744,885) (76,123) 60,194,895 1,166,280,095 1,226,474,990 192,224,250

1,664,088 859,762 5,309,806 (4,116,630) (83,171) (46,279) (4,709) 3,582,867 72,290,162 75,873,029 7,894,740

148,896 65,835 436,495 (329,440) (5,737) (3,791) (388) 311,870 5,943,054 6,254,924 905,390

1,153,033 701,159 3,075,982 (1,861,035) (77,349) (26,131) (2,761) 2,962,898 41,522,553 44,485,451 3,105,266

3,660,271 1,952,900 11,930,106 (7,348,554) (308,420) (102,499) (10,651) 9,773,153 161,837,618 171,610,771 12,492,414

780,005 548,155 2,517,531 (1,165,137) (121,526) (21,281) (2,262) 2,535,485 33,918,126 36,453,611 1,598,126

183,197 121,698 755,530 (514,055) (9,660) (6,573) (671) 529,466 10,278,230 10,807,696 (146,901)

304,470 190,664 1,133,488 (631,963) (11,929) (9,712) (1,014) 974,004 15,356,644 16,330,648 596,643

499,673 238,583 1,413,013 (1,090,233) (35,151) (12,287) (1,253) 1,012,345 19,182,671 20,195,016 2,458,574

463,180 243,322 1,817,907 (1,362,213) (62,465) (15,963) (1,605) 1,082,163 24,777,357 25,859,520 2,076,673

19,862,827 10,343,693 48,177,012 (24,251,051) (781,896) (402,848) (43,529) 52,904,208 648,467,276 701,371,484 59,868,574

758,627 588,307 2,700,764 (1,366,959) (165,789) (22,973) (2,421) 2,489,556 36,512,463 39,002,019 (529,614)

268,987 103,367 791,790 (675,909) (12,834) (6,955) (700) 467,746 10,812,357 11,280,103 1,443,315

394,766 222,548 1,217,607 (938,418) (50,796) (10,613) (1,085) 834,009 16,643,286 17,477,295 39,170

300,305 127,864 835,422 (571,675) (29,736) (7,225) (743) 654,212 11,314,806 11,969,018 851,829

Change in Fiduciary Net Position (FNP)

Page 123



55158 Mecklenburg County

55159 Middlesex County

55160 Montgomery County

55162 Nelson County

55163 New Kent County

55165 Northampton County

55166 Northumberland County

55167 Nottoway County

55168 Orange County

55169 Page County

55170 Patrick County

55171 Pittsylvania County

55172 Powhatan County

55173 Prince Edward County

55174 Prince George County

55176 Prince William County

55177 Pulaski County

55178 Rappahannock County

55179 Richmond County

55180 Roanoke County

55181 Rockbridge County

55182 Rockingham County

55183 Russell County

55184 Scott County

55185 Shenandoah County

55186 Smyth County

55187 Southampton County

55188 Spotsylvania County

55189 Stafford County

55190 Surry County

55191 Sussex County

55192 Tazewell County

55193 Warren County

55195 Washington County

55196 Westmoreland County

55197 Wise County

55198 Wythe County

55199 York County

55200 City of Alexandria

55201 City of Bristol

55202 City of Buena Vista

55203 Town of St Paul

55204 City of Clifton Forge

55205 City of Danville

55206 City of Fredericksburg

55207 City of Hampton

55208 City of Harrisonburg

55209 City of Hopewell

55210 City of Lynchburg

55211 Town of Crewe

55212 City of Norfolk

55213 City of Petersburg

55214 City of Portsmouth

55215 City of Radford

55216 City of Richmond






FNP - Ending



781,980 418,507 3,025,578 (2,056,318) (24,144) (26,328) (2,687) 2,116,588 41,170,881 43,287,469 2,611,423

125,630 184,677 836,732 (423,107) (29,432) (7,212) (744) 686,544 11,304,223 11,990,767 (1,555,278)

1,995,757 873,088 5,546,314 (4,118,843) (134,000) (48,133) (4,922) 4,109,261 75,198,519 79,307,780 9,383,115

372,060 195,521 1,236,033 (1,043,116) (74,022) (10,926) (1,088) 674,462 16,851,903 17,526,365 1,390,382

768,787 447,731 1,907,103 (945,484) (129,057) (15,998) (1,718) 2,031,364 25,648,340 27,679,704 1,889,222

661,255 421,116 2,338,980 (1,463,105) (143,365) (20,193) (2,082) 1,792,606 31,747,117 33,539,723 (81,721)

354,445 205,563 1,194,966 (880,858) (60,921) (10,433) (1,059) 801,703 16,268,162 17,069,865 1,312,568

58,707 166,195 1,230,211 (629,132) (10,898) (10,754) (1,091) 803,238 16,778,041 17,581,279 (2,229,485)

947,794 501,229 2,426,918 (1,419,906) (105,288) (20,569) (2,178) 2,328,000 32,763,202 35,091,202 2,409,328

637,455 343,249 1,968,749 (1,334,372) (105,842) (17,007) (1,755) 1,490,477 26,788,766 28,279,243 2,120,394

648,274 297,343 1,563,432 (1,231,986) (82,765) (13,496) (1,389) 1,179,413 21,196,857 22,376,270 3,308,584

1,392,480 716,663 4,533,806 (3,276,772) (99,499) (39,457) (4,027) 3,223,194 61,660,365 64,883,559 5,387,683

854,608 386,863 1,440,147 (602,931) (31,382) (11,708) (1,314) 2,034,283 19,130,558 21,164,841 2,489,735

446,611 250,026 1,575,307 (934,673) (77,651) (13,613) (1,400) 1,244,607 21,306,100 22,550,707 1,012,578

1,775,463 617,252 3,734,158 (3,118,171) (126,784) (32,283) (3,320) 2,846,315 50,649,991 53,496,306 10,154,131

32,552,557 13,720,925 78,483,171 (53,891,563) (1,405,844) (671,129) (70,020) 68,718,097 1,059,440,098 1,128,158,195 159,702,400

1,135,919 582,709 3,598,329 (2,881,544) (83,473) (31,483) (3,195) 2,317,262 49,154,793 51,472,055 3,524,476

326,784 139,271 956,902 (695,714) (15,469) (8,285) (852) 702,637 13,017,765 13,720,402 2,011,743

305,935 143,277 940,117 (682,432) (31,310) (8,182) (833) 666,572 12,758,449 13,425,021 181,436

5,204,153 2,331,416 15,202,182 (11,786,423) (419,450) (132,723) (13,457) 10,385,698 206,425,347 216,811,045 33,737,858

862,731 332,011 2,245,485 (1,690,504) (11,638) (19,397) (1,994) 1,716,694 30,406,488 32,123,182 3,639,380

2,771,832 1,322,859 6,776,776 (4,936,126) (60,843) (58,179) (6,042) 5,810,277 91,538,425 97,348,702 11,384,384

766,205 295,914 1,936,840 (1,623,130) (77,617) (16,895) (1,717) 1,279,600 26,388,009 27,667,609 4,443,758

712,572 284,616 1,753,285 (1,626,064) (17,704) (15,378) (1,552) 1,089,775 23,919,608 25,009,383 4,912,334

1,220,983 627,075 3,310,920 (1,991,312) (93,908) (28,169) (2,969) 3,042,620 44,796,977 47,839,597 2,961,072

742,397 366,670 2,850,802 (1,988,082) (75,721) (24,901) (2,523) 1,868,642 38,783,169 40,651,811 2,952,833

931,038 391,164 2,659,780 (1,843,580) (32,114) (22,934) (2,371) 2,080,983 36,123,224 38,204,207 4,948,627

4,680,226 2,507,539 11,628,996 (5,750,757) (391,200) (97,368) (10,495) 12,566,941 156,533,703 169,100,644 13,770,634

4,869,518 2,587,998 12,600,084 (7,449,222) (229,695) (106,856) (11,285) 12,260,542 169,572,604 181,833,146 19,453,816

273,087 207,895 1,241,488 (976,550) (9,412) (10,908) (1,098) 724,502 16,962,051 17,686,553 1,331,134

428,550 292,116 1,856,069 (860,499) (238,650) (16,060) (1,650) 1,459,876 25,117,213 26,577,089 (2,400,960)

1,168,178 574,518 3,540,616 (2,986,085) (94,780) (31,101) (3,124) 2,168,222 48,168,144 50,336,366 7,423,527

957,477 553,248 2,896,521 (1,914,967) (70,740) (24,860) (2,587) 2,394,092 39,284,951 41,679,043 1,924,696

1,110,743 518,090 3,043,333 (2,503,585) (87,576) (26,519) (2,708) 2,051,778 41,585,518 43,637,296 4,355,003

603,624 298,340 1,699,333 (1,231,626) (55,629) (14,732) (1,510) 1,297,800 23,022,867 24,320,667 1,665,037

1,065,939 536,475 3,447,347 (2,988,038) (114,399) (30,425) (3,040) 1,913,859 47,072,131 48,985,990 9,252,131

562,338 321,640 2,347,737 (1,955,514) (86,221) (20,842) (2,064) 1,167,074 32,090,195 33,257,269 2,010,643

4,166,554 1,990,383 13,562,714 (9,205,917) (267,929) (117,688) (12,075) 10,116,042 184,430,432 194,546,474 18,104,915

9,995,019 6,457,201 37,221,708 (29,208,965) (827,475) (325,786) (32,938) 23,278,764 507,405,372 530,684,136 66,906,959

2,048,283 665,225 6,575,205 (6,786,822) (121,644) (59,109) (5,743) 2,315,395 90,211,821 92,527,216 20,249,480

420,150 156,960 1,155,010 (1,180,250) (13,663) (10,265) (1,021) 526,921 15,918,924 16,445,845 3,143,643

70,074 36,259 166,947 (96,843) 0 (1,403) (151) 174,883 2,250,930 2,425,813 706,935

143,407 67,280 640,045 (492,440) (3,877) (5,649) (566) 348,200 8,765,863 9,114,063 690,787

590,775 258,046 1,734,871 (1,342,710) (15,120) (15,097) (1,540) 1,209,225 23,607,348 24,816,573 1,767,578

2,984,168 1,186,381 7,818,513 (7,111,154) (181,068) (68,629) (6,909) 4,621,302 106,697,417 111,318,719 20,905,690

14,247,065 4,489,433 33,174,366 (30,462,965) (987,503) (290,989) (29,364) 20,140,043 452,964,528 473,104,571 120,115,368

3,492,229 1,511,091 9,098,497 (6,457,030) (110,820) (78,357) (8,102) 7,447,508 123,090,018 130,537,526 22,394,787

2,684,835 905,529 6,654,358 (5,990,406) (228,489) (58,413) (5,888) 3,961,526 90,896,066 94,857,592 16,878,552

10,083,118 2,676,472 19,156,055 (21,267,773) (416,046) (169,088) (16,908) 10,045,830 262,361,583 272,407,413 97,257,448

21,627 48,061 228,303 (53,565) (12,556) (1,929) (205) 229,736 3,071,789 3,301,525 (556,145)

2,394,595 1,316,482 7,206,612 (3,878,692) (444,360) (61,420) (6,456) 6,526,761 97,489,356 104,016,117 3,143,580

2,606,309 1,090,142 11,137,059 (10,171,957) (368,681) (99,753) (9,767) 4,183,352 153,173,623 157,356,975 11,292,997

6,948,793 3,374,302 22,278,231 (13,836,164) (767,128) (192,188) (19,865) 17,785,981 302,283,054 320,069,035 18,598,395

1,085,616 495,989 3,372,254 (2,619,837) (126,727) (29,491) (2,980) 2,174,824 45,845,123 48,019,947 6,322,340

3,176,521 1,346,018 8,403,155 (6,601,978) (274,008) (72,921) (7,471) 5,969,316 114,396,577 120,365,893 8,346,064

Page 124



55217 City of Roanoke

55218 Town of Craigsville

55219 City of Staunton

55220 City of Suffolk

55221 City of Williamsburg

55222 City of Winchester

55223 City of Martinsville

55224 City of Falls Church

55225 City of Colonial Heights

55226 Town of Front Royal

55227 Town of Boyce

55228 Town of Middletown

55229 Town of Chilhowie

55230 City of Covington

55231 Town of Floyd

55232 City of Franklin

55233 City of Chesapeake

55234 City of Virginia Beach

55235 City of Norton

55236 City of Manassas Park

55237 Town of Exmore

55238 Town of Pound

55239 Town of Grottoes

55240 Town of Onley

55241 Town of West Point

55242 Town of South Hill

55243 Town of Rural Retreat

55244 Town of Dillwyn

55245 Town of Scottsville

55246 Town of Burkeville

55247 Town of Madison

55248 Town of Pennington Gap

55249 Town of La Crosse

55250 Town of Rich Creek

55251 Town of White Stone

55252 Town of Windsor

55253 Town of Haysi

55254 Town of Stephens City

55255 Town of Brodnax

55256 Town of Mineral

55257 Town of Lebanon

55258 City of Newport News

55259 Town of Richlands

55260 Town of Haymarket

55261 Town of Lovettsville

55262 Town of Troutville

55300 Town of Abingdon

55301 Town of Dumfries

55302 Town of Iron Gate

55303 Town of Montross

55304 Town of South Boston

55305 Town of Gretna

55306 Town of Remington

55307 City of Lexington

55308 City of Waynesboro






FNP - Ending



1,444,142 440,860 4,102,791 (3,102,098) (83,972) (35,783) (3,643) 2,762,297 55,924,346 58,686,643 7,820,259

19,792 9,621 27,082 (12,041) 0 (215) (25) 44,214 358,056 402,270 183,858

2,047,913 679,027 4,399,332 (4,262,333) (76,136) (38,606) (3,884) 2,745,313 59,827,456 62,572,769 16,210,288

7,172,294 3,241,083 18,158,127 (11,486,872) (348,459) (154,614) (16,278) 16,565,281 245,714,388 262,279,669 38,796,196

1,464,447 520,088 4,279,006 (3,591,959) (59,803) (37,516) (3,777) 2,570,486 58,289,774 60,860,260 9,849,935

2,339,446 1,215,933 6,824,312 (4,361,475) (178,986) (58,608) (6,088) 5,774,534 92,306,553 98,081,087 7,930,078

2,141,756 658,785 5,666,421 (5,774,913) (141,775) (50,538) (4,973) 2,494,763 77,624,335 80,119,098 20,182,522

18,642 62,844 395,513 (193,329) (5,872) (3,444) (350) 274,004 5,371,714 5,645,718 (1,213,159)

1,873,791 644,771 4,640,950 (3,147,232) (125,716) (39,901) (4,140) 3,842,523 62,868,646 66,711,169 10,291,649

1,003,374 377,390 2,299,527 (2,045,672) (63,236) (20,098) (2,037) 1,549,248 31,271,558 32,820,806 6,331,329

0 0 5,174 0 0 (44) (5) 5,125 69,605 74,730 (55,795)

21,093 18,212 52,742 (24,657) (21,895) (450) (48) 44,997 729,764 774,761 (158,714)

116,118 41,132 226,189 (149,208) 0 (1,903) (204) 232,124 3,055,231 3,287,355 469,460

506,756 181,061 1,459,431 (1,695,260) (86,989) (13,221) (1,269) 350,509 20,096,071 20,446,580 4,602,282

11,526 7,765 22,734 (33,158) (2,939) (206) (20) 5,702 314,412 320,114 82,265

816,635 372,856 2,411,633 (1,888,836) (111,620) (21,091) (2,141) 1,577,436 32,914,289 34,491,725 4,913,319

21,536,966 7,846,621 57,749,705 (45,226,840) (1,078,979) (502,161) (51,279) 40,274,033 785,927,692 826,201,725 128,523,356

44,514,635 16,102,282 117,134,461 (98,179,015) (2,552,342) (1,022,764) (103,817) 75,893,440 1,596,768,206 1,672,661,646 347,547,586

292,792 158,958 1,215,065 (656,151) (77,597) (10,503) (1,082) 921,482 16,510,478 17,431,960 199,442

850,234 450,450 2,530,731 (1,286,816) (109,049) (21,511) (2,272) 2,411,767 34,191,968 36,603,735 1,858,002

36,193 30,495 115,797 (31,889) (5,966) (954) (105) 143,571 1,548,294 1,691,865 (461,983)

47,274 17,039 93,636 (95,812) (1,364) (818) (83) 59,872 1,278,982 1,338,854 265,787

92,784 39,542 152,533 (72,338) 0 (1,241) (139) 211,141 2,036,167 2,247,308 392,997

29,155 12,311 22,504 0 (422) (155) (22) 63,371 288,978 352,349 3,605

70,332 73,959 324,146 (85,124) (3,721) (2,702) (292) 376,598 4,335,546 4,712,144 (212,954)

418,464 139,669 664,863 (690,512) (27,330) (5,780) (585) 498,789 8,923,656 9,422,445 3,481,341

25,639 16,447 47,283 (38,032) 0 (396) (43) 50,898 637,918 688,816 39,908

0 0 1,282 0 0 (11) (1) 1,270 17,249 18,519 (8,015)

19,148 7,604 31,025 (28,576) 0 (264) (28) 28,909 419,909 448,818 88,160

7,544 5,016 20,360 (2,940) 0 (164) (19) 29,797 270,996 300,793 (66,146)

1,263 1,248 3,542 0 (7,244) (34) (3) (1,228) 53,299 52,071 (29,843)

28,921 39,185 82,233 (21,128) (33,874) (685) (75) 94,577 1,106,303 1,200,880 (201,975)

4,147 6,821 28,410 (13,979) 0 (243) (25) 25,131 382,976 408,107 (135,800)

15,546 9,337 28,926 (8,491) 0 (231) (27) 45,060 384,832 429,892 (28,948)

0 0 0 0 0 0 (275) (275) 275 0 0

28,994 29,837 69,949 (19,310) (2,271) (560) (64) 106,575 929,275 1,035,850 (34,745)

23,156 5,670 14,402 (23,728) 0 (117) (13) 19,370 194,174 213,544 280,114

72,666 19,581 91,962 (90,499) 0 (774) (83) 92,853 1,245,461 1,338,314 612,381

8,830 3,750 10,605 (3,067) (8,198) (87) (9) 11,824 139,593 151,417 (55,363)

4,142 4,480 14,579 (7,773) (4,520) (126) (13) 10,769 198,805 209,574 (63,085)

287,739 103,037 329,450 (297,289) (27,559) (2,732) (298) 392,348 4,412,299 4,804,647 2,856,752

3,074,885 3,052,031 2,575,005 (108,296) (446,766) (17,042) (2,546) 8,127,271 32,906,451 41,033,722 (8,271,704)

573,053 132,681 434,183 (674,182) (1,386) (3,629) (393) 460,327 5,866,033 6,326,360 6,838,432

59,155 26,520 39,169 (6,235) (18,442) (280) (38) 99,849 516,068 615,917 (38,900)

27,213 24,801 26,296 (68) 0 (179) (26) 78,037 336,668 414,705 (28,972)

1,556 1,199 23 0 0 3 0 2,781 0 2,781 (2,781)

415,580 208,601 1,324,041 (990,207) (34,970) (11,494) (1,176) 910,375 18,038,054 18,948,429 3,394,420

178,082 67,221 330,673 (310,122) (8,812) (2,856) (295) 253,891 4,502,575 4,756,466 672,194

3,681 2,090 19,206 (21,466) (1,675) (177) (17) 1,642 265,579 267,221 3,569

0 4,372 30,117 (24,987) 0 (272) (26) 9,204 413,831 423,035 (31,413)

476,099 155,480 1,375,350 (982,597) (4,746) (11,939) (1,221) 1,006,426 18,665,046 19,671,472 3,450,462

36,380 22,380 117,675 (37,176) 0 (979) (106) 138,174 1,574,931 1,713,105 126,431

15,790 8,056 43,454 (20,795) 0 (365) (39) 46,101 585,459 631,560 47,895

590,132 236,804 1,670,799 (1,360,444) (14,355) (14,563) (1,481) 1,106,892 22,757,230 23,864,122 2,594,884

1,337,978 650,993 4,720,235 (3,771,098) (164,359) (41,590) (4,161) 2,727,998 64,308,005 67,036,003 8,963,856

Page 125



55309 Town of Colonial Beach

55310 Town of Smithfield

55311 Town of Brookneal

55312 Town of Hamilton

55313 City of Galax

55314 Town of Jonesville

55315 Town of Wytheville

55316 City of Fairfax

55317 Town of Vienna

55318 Town of Vinton

55319 City of Emporia

55320 Town of Culpeper

55321 Town of Woodstock

55322 Town of Glasgow

55323 Town of Marion

55324 Town of Altavista

55325 Town of Herndon

55326 Town of Pearisburg

55327 Town of Christiansburg

55328 Town of Wakefield

55329 Town of Leesburg

55330 Town of Chatham

55331 Town of Bowling Green

55332 City of Manassas

55333 Town of Alberta

55334 Town of Boydton

55335 City of Salem

55336 Town of Mckenney

55337 Town of Narrows

55338 Town of Quantico

55339 Town of Halifax

55340 Town of Blacksburg

55341 Town of Chincoteague

55342 Town of Lawrenceville

55343 Town of Amherst

55344 Town of Stanley

55345 Town of Hillsville

55346 Town of Elkton

55347 Town of Bridgewater

55348 Town of Purcellville

55349 Town of Timberville

55350 Town of Wise

55351 Town of New Market

55352 Town of Tappahannock

55353 Town of Rocky Mount

55354 Town of Big Stone Gap

55355 Town of Luray

55356 Town of Stuart

55357 Town of Strasburg

55358 Town of Appomattox

55359 Town of Clarksville

55360 Town of Dublin

55361 Town of Middleburg

55362 Town of Edinburg

55363 Town of Chase City






FNP - Ending



80,360 82,859 505,312 (264,108) (2,541) (4,359) (450) 397,073 6,847,542 7,244,615 (1,373,018)

152,960 138,192 727,785 (224,321) (18,199) (6,115) (654) 769,648 9,775,185 10,544,833 (1,315,615)

42,067 14,066 96,760 (100,280) (1,698) (855) (85) 49,975 1,325,200 1,375,175 389,286

26,357 14,857 49,514 (47,364) 0 (423) (44) 42,897 672,264 715,161 79,326

517,801 299,432 1,915,326 (1,289,490) (23,680) (16,618) (1,699) 1,401,072 25,964,914 27,365,986 1,239,128

18,865 18,865 71,539 (52,442) (1,605) (619) (64) 54,539 972,714 1,027,253 (31,446)

611,945 321,729 1,834,030 (1,320,023) (44,330) (15,861) (1,629) 1,385,861 24,855,813 26,241,674 2,342,873

3,606,104 1,478,222 8,775,432 (8,216,124) (214,424) (76,892) (7,769) 5,344,549 119,833,331 125,177,880 38,432,892

1,318,131 600,631 4,021,974 (3,796,318) (22,376) (35,653) (3,543) 2,082,846 54,990,792 57,073,638 8,987,999

401,879 181,566 1,210,341 (967,098) (55,844) (10,609) (1,072) 759,163 16,508,154 17,267,317 1,688,229

528,732 236,618 1,776,476 (1,285,352) (38,044) (15,472) (1,572) 1,201,386 24,120,390 25,321,776 1,327,445

980,900 459,863 2,427,272 (1,697,438) (188,726) (20,933) (2,168) 1,958,770 32,969,205 34,927,975 5,745,749

448,671 133,931 719,972 (572,830) (4,422) (6,091) (647) 718,584 9,700,831 10,419,415 2,283,083

0 8,916 61,279 (11,896) (3,417) (525) (55) 54,302 826,507 880,809 (398,378)

434,259 163,869 1,000,242 (735,646) (9,368) (8,575) (894) 843,887 13,565,133 14,409,020 3,372,924

252,960 111,543 740,814 (622,315) (92,117) (6,572) (652) 383,661 10,120,341 10,504,002 434,220

1,239,811 813,625 5,485,075 (2,819,652) (158,353) (47,214) (4,893) 4,508,399 74,322,992 78,831,391 1,562,512

161,544 61,143 445,360 (342,222) (3,322) (3,865) (396) 318,242 6,062,625 6,380,867 1,492,826

1,194,090 530,617 2,629,672 (1,998,431) (116,717) (22,533) (2,352) 2,214,346 35,681,812 37,896,158 7,745,060

14,522 7,290 33,559 (19,538) 0 (282) (30) 35,521 453,202 488,723 (1,921)

2,147,461 1,183,157 6,360,318 (3,640,064) (240,134) (54,244) (5,697) 5,750,797 86,034,027 91,784,824 10,978,562

20,040 25,688 149,162 (67,632) (11,870) (1,289) (132) 113,967 2,014,984 2,128,951 (336,066)

43,742 15,035 61,042 (87,808) 0 (541) (54) 31,416 835,251 866,667 400,847

3,374,925 1,476,196 8,606,814 (6,320,536) (399,574) (74,302) (7,672) 6,655,851 116,947,348 123,603,199 22,630,425

0 0 20,935 (8,297) (7,658) (190) (18) 4,772 292,094 296,866 (131,685)

7,814 10,129 92,801 (28,862) 0 (795) (83) 81,004 1,253,928 1,334,932 (285,448)

3,618,681 1,110,487 11,584,080 (11,431,490) (174,411) (103,603) (10,170) 4,593,574 159,259,692 163,853,266 36,055,731

1,523 1,424 23,750 (32,715) 0 (225) (20) (6,263) 332,302 326,039 63,035

88,037 44,843 243,428 (180,526) 12,611 (2,089) (3,244) 203,060 3,293,496 3,496,556 273,058

613 7,472 49,331 (30,822) (385) (436) (44) 25,729 675,851 701,580 (159,984)

2,703 27,216 133,212 (51,724) 0 (1,144) (119) 110,144 1,803,934 1,914,078 (396,593)

2,048,416 733,436 4,524,670 (3,139,514) (49,198) (38,567) (4,054) 4,075,189 61,246,854 65,322,043 15,514,660

209,466 98,900 521,166 (179,591) (22,457) (4,316) (473) 622,695 7,001,762 7,624,457 372,354

88,841 44,659 250,640 (166,082) (5,793) (2,156) (224) 209,885 3,399,394 3,609,279 402,119

137,564 40,006 272,643 (243,060) (2,025) (2,361) (242) 202,525 3,700,219 3,902,744 611,357

41,810 31,941 181,187 (71,486) 0 (1,536) (162) 181,754 2,434,062 2,615,816 9,900

149,557 71,478 431,037 (410,352) 0 (3,802) (382) 237,536 5,917,302 6,154,838 856,642

71,283 54,056 253,997 (212,108) 0 (2,219) (225) 164,784 3,459,962 3,624,746 293,538

180,281 115,780 664,791 (360,244) (43,596) (5,720) (593) 550,699 9,000,410 9,551,109 217,189

354,829 228,399 1,015,636 (505,772) (6,419) (8,531) (915) 1,077,227 13,673,371 14,750,598 42,714

65,248 31,573 169,569 (74,439) 0 (1,418) (153) 190,380 2,277,399 2,467,779 88,604

160,282 106,867 753,383 (381,844) 0 (6,474) (672) 631,542 10,188,448 10,819,990 564,069

71,634 39,035 229,321 (279,000) 0 (2,072) (200) 58,718 3,158,345 3,217,063 369,216

100,641 60,102 381,171 (206,097) (59,001) (3,325) (337) 273,154 5,158,285 5,431,439 15,319

392,185 136,306 714,891 (627,454) (37,830) (6,166) (638) 571,294 9,702,892 10,274,186 3,060,604

331,565 91,172 733,562 (783,476) (17,387) (6,516) (644) 348,276 10,030,967 10,379,243 2,736,170

197,954 94,261 745,784 (550,938) (279) (6,528) (659) 479,595 10,142,754 10,622,349 839,957

0 0 0 (9,186) 0 0 0 (9,186) (146,467) (155,653) 174,351

185,164 137,868 748,589 (332,556) (91,039) (6,418) (668) 640,940 10,117,647 10,758,587 62,077

43,920 36,665 173,363 (71,482) (181) (1,459) (156) 180,670 2,334,293 2,514,963 (162,895)

61,732 40,324 232,028 (130,636) (10,735) (1,994) (207) 190,512 3,145,212 3,335,724 437,615

126,311 48,395 297,506 (172,193) (28,897) (2,541) (266) 268,315 4,011,359 4,279,674 519,016

179,078 44,585 195,204 (164,349) (42,227) (1,640) (179) 210,472 2,667,908 2,878,380 173,940

2,337 11,736 84,239 (15,335) 0 (714) (76) 82,187 1,135,708 1,217,895 (291,695)

85,940 56,857 410,764 (338,702) 0 (3,635) (362) 210,862 5,618,296 5,829,158 282,144

Page 126



55364 City of Bedford

55365 City of Poquoson

55366 Town of Ashland

55367 Town of Broadway

55368 Town of Berryville

55369 Town of Tazewell

55370 Town of Urbanna

55371 Town of Bluefield

55372 Town of Weber City

55373 Town of Damascus

55374 Town of Hurt

55375 Town of Waverly

55376 Town of Coeburn

55377 Town of Dayton

55378 Town of Courtland

55379 Town of Cape Charles

55380 Town of Independence

55381 Town of Warsaw

55382 Town of Grundy

55383 Town of Warrenton

55384 Town of Louisa

55385 Town of Kenbridge

55386 Town of Mt Jackson

55387 Town of Pulaski

55388 Town of Jarratt

55389 Town of Pembroke

55390 Town of Parksley

55391 Town of Onancock

55392 Town of Victoria

55393 Town of Shenandoah

55394 Town of Gate City

55395 Town of Round Hill

55396 Town of Kilmarnock

55397 Town of Orange

55398 Town of Saltville

55399 Town of Blackstone

55400 Bedford Recreation Commission

55401 Southeastern Virginia Public Service Authority

55402 Pittsylvania Co Service Authority

55403 Rappahannock Area Office on Youth Services and Group Home Commission

55404 Appomattox Regional Library

55405 Staunton Redevelopment & Housing Authority

55406 Hampton Newport News Community Services Board

55408 C P Jones Memorial Library

55409 Southside Regional Juvenile Group Home

55411 Hampton Roads Sanitation District

55412 Peninsula Airport Commission

55413 Richmond Redevelopment & Housing Authority

55415 Chesapeake Redevelopment & Housing Authority

55416 Alexandria Sanitation Authority

55417 Norfolk Airport Authority

55418 Charlottesville Redevelopment/Housing Authority

55419 Hampton Redevelopment & Housing Authority

55420 Loudoun County Sanitation Authority

55421 Danville Redevelopment & Housing Authority






FNP - Ending



799,165 187,194 1,560,262 (1,634,479) (56,162) (13,787) (1,373) 840,820 21,273,205 22,114,025 6,051,515

534,293 305,122 2,181,520 (1,635,090) (72,259) (19,140) (1,924) 1,292,522 29,699,990 30,992,512 1,748,915

338,777 182,941 1,064,626 (601,658) (49,971) (9,126) (950) 924,639 14,377,487 15,302,126 627,795

118,028 48,581 212,973 (142,951) 0 (1,781) (193) 234,657 2,870,149 3,104,806 316,296

161,440 72,554 417,291 (241,427) (666) (3,534) (375) 405,283 5,636,561 6,041,844 729,415

114,662 101,599 477,130 (271,945) (44,331) (4,113) (426) 372,576 6,488,743 6,861,319 (502,338)

255 4,152 75,345 (44,179) 0 (671) (66) 34,836 1,030,607 1,065,443 (325,548)

158,676 117,408 520,220 (260,570) (61,403) (4,452) (464) 469,415 7,010,390 7,479,805 144,091

17,278 7,832 53,130 (45,916) 0 (467) (47) 31,810 726,351 758,161 164,437

(4,701) 4,701 14,740 (7,262) 0 (131) (13) 7,334 201,315 208,649 (86,704)

30,191 6,703 45,887 (48,795) 0 (397) (41) 33,548 624,940 658,488 312,691

1,583 32,033 167,912 (96,312) 0 (1,474) (149) 103,593 2,290,661 2,394,254 (509,838)

21,897 31,823 229,640 (178,952) 0 (2,047) (201) 102,160 3,142,842 3,245,002 (326,955)

86,381 39,168 205,327 (261,079) 0 (1,835) (181) 67,781 2,853,097 2,920,878 285,555

4,183 5,027 46,341 (15,172) 0 (397) (41) 39,941 626,724 666,665 (203,106)

87,168 66,054 223,601 (83,578) (25,954) (1,856) (202) 265,233 2,982,152 3,247,385 (320,951)

63,709 23,021 91,054 (61,519) (2,013) (750) (83) 113,419 1,223,559 1,336,978 587,672

67,143 29,035 160,637 (130,258) (5,176) (1,389) (143) 119,849 2,185,522 2,305,371 237,286

27,971 38,763 202,915 (162,126) (9,485) (1,799) (180) 96,059 2,803,471 2,899,530 (10,811)

624,250 288,459 1,846,307 (1,362,113) (13,923) (16,001) (1,642) 1,365,337 25,090,303 26,455,640 2,687,969

43,155 31,901 195,881 (46,769) (4,338) (1,639) (176) 218,015 2,623,917 2,841,932 (534,008)

19,569 33,955 98,814 (75,655) (13,229) (864) (89) 62,501 1,365,758 1,428,259 (74,588)

115,177 39,731 175,914 (109,594) (136) (1,454) (160) 219,478 2,350,790 2,570,268 170,032

438,826 202,654 1,552,350 (1,010,132) (48,554) (13,489) (1,380) 1,120,275 21,107,895 22,228,170 905,940

2,873 3,732 15,702 (10,508) 0 (136) (14) 11,649 213,323 224,972 (17,999)

25,887 11,304 63,717 (49,762) (7,176) (555) (56) 43,359 866,598 909,957 132,837

8,853 6,360 53,166 (22,989) 0 (456) (48) 44,886 720,510 765,396 29,128

62,978 27,687 141,513 (75,192) (19,525) (1,201) (127) 136,133 1,908,913 2,045,046 49,126

29,539 23,923 137,787 (95,650) (4,381) (1,202) (122) 89,894 1,879,641 1,969,535 (94,726)

64,644 33,177 156,206 (116,369) 0 (1,337) (140) 136,181 2,115,934 2,252,115 452,746

26,492 27,420 128,222 (64,892) (10,777) (1,101) (114) 105,250 1,734,557 1,839,807 65,905

35,848 40,763 136,558 (53,016) 0 (1,135) (124) 158,894 1,832,622 1,991,516 (130,546)

42,007 43,744 213,137 (42,368) (59,983) (1,821) (190) 194,526 2,862,530 3,057,056 (503,240)

301,386 113,708 516,602 (341,933) (34,674) (4,336) (466) 550,287 6,960,032 7,510,319 1,778,129

58,915 19,829 141,608 (158,530) (23,031) (1,278) (124) 37,389 1,953,421 1,990,810 408,917

93,508 112,322 593,513 (275,998) (2,102) (5,078) (529) 515,636 8,006,591 8,522,227 (1,007,077)

0 0 0 0 0 0 (136,428) (136,428) 136,428 0 89,912

78,929 285,849 3,604,420 (2,186,700) (87,566) (32,088) (3,162) 1,659,682 49,282,205 50,941,887 (6,158,721)

28,739 14,819 124,329 (91,360) 0 (1,091) (110) 75,326 1,696,114 1,771,440 143,369

2,861 23,793 64,825 (23,816) (18,415) (563) (57) 48,628 876,453 925,081 (285,378)

32,767 30,649 199,523 (114,651) (29,513) (1,758) (176) 116,841 2,715,572 2,832,413 (219,975)

2,722 18,559 112,436 (26,218) 0 (956) (101) 106,442 1,516,312 1,622,754 (214,772)

588,176 1,291,429 5,164,976 (1,688,250) (645,998) (44,048) (4,626) 4,661,659 69,870,872 74,532,531 (13,033,671)

19,289 5,359 27,356 (26,099) 0 (233) (24) 25,648 365,982 391,630 60,212

2,160 5,705 63,190 (44,465) (6,845) (570) (55) 19,120 870,975 890,095 (220,331)

3,710,272 2,423,898 14,451,024 (9,059,235) (190,571) (124,843) (12,870) 11,197,675 196,157,300 207,354,975 20,303,776

132,061 108,617 534,359 (361,816) (50,353) (4,660) (474) 357,734 7,279,669 7,637,403 (261,500)

825,631 384,393 4,314,723 (4,255,167) (207,665) (39,195) (3,755) 1,018,965 59,474,518 60,493,483 5,454,853

35,841 100,866 784,124 (547,821) (67,346) (7,064) (683) 297,917 10,702,640 11,000,557 (1,424,671)

711,111 460,389 3,175,320 (2,561,495) (206,431) (28,184) (2,787) 1,547,923 43,358,962 44,906,885 4,956,676

1,208,422 577,112 3,148,504 (2,364,107) (111,255) (27,217) (2,799) 2,428,660 42,672,320 45,100,980 5,066,725

490 26,349 259,896 (162,085) (2,426) (2,315) (228) 119,681 3,550,116 3,669,797 (1,303,177)

230,970 143,922 1,060,717 (790,543) (1,461) (9,315) (938) 633,352 14,475,628 15,108,980 668,912

1,123,180 1,088,084 3,683,582 (1,841,998) (85,655) (30,974) (3,314) 3,932,905 49,464,769 53,397,674 3,877,461

37,843 64,477 481,644 (80,227) (22,302) (4,077) (432) 476,926 6,481,710 6,958,636 (1,347,340)

Page 127



55422 Blacksburg-Christiansburg-VPI Water Authority

55423 Northern Virginia Juvenile Detention Home

55424 Hopewell Redevelopment & Housing Authority

55425 Colonial Behavioral Health

55426 Blacksburg-VPI Sanitation Authority

55427 Potomac River Fisheries Commission

55428 Chesapeake Bay Bridge Tunnel

55429 Alexandria Redevelopment & Housing Authority

55430 Albemarle County Service Authority

55431 Franklin Redevelopment & Housing Authority

55432 Bristol Redevelopment & Housing Authority

55433 Norfolk Redevelopment & Housing Authority

55435 Richmond Metropolitan Authority

55436 Riverside Regional Jail

55437 Peninsula Ports Authority

55439 Rappahannock Rapidan Planning District Comm.

55440 Shenandoah Valley Juvenile Detention Home Comm

55442 Southside Regional Library Board

55443 Bedford Public Library

55444 Eastern Shore Economic Development Commission

55445 Chesterfield County Health Center Commission

55446 Washington County Service Authority

55447 Rappahannock Area Community Services Board

55449 Hampton Roads Planning District Commission

55450 Meherrin Regional Library

55451 New River Valley Regional Commission

55452 Northern Virginia Health Care Center

55453 Rockbridge Area Community Services Board

55454 Greensville-Emporia Social Services

55455 James City County Service Authority

55456 Accomack/Northampton Planning District

55457 Harrisonburg/Rockingham Regional Sewage Auth

55458 Wytheville Redevelopment & Housing Authority

55459 Waynesboro Redevelopment & Housing Authority

55460 Region Ten Community Services Board

55462 Lenowisco Planning District Commission

55465 Rivanna Water & Sewer Authority

55466 Appomattox River Water Authority

55467 Campbell County Utility Service Authority

55469 Eastern Shore Community Services Board

55470 Anchor Commission

55471 Central Virginia Community Services Board

55472 District 19 Community Services Board

55473 Hampton Road Transit

55474 Upper Occoquan Sewage Authority

55475 New River Valley Juvenile Detention Home

55476 Rockbridge Regional Library

55477 Frederick County Sanitation Authority

55478 Western Tidewater Community Services Board

55479 Cumberland Mountain Community Services Board

55480 Fredericksburg-Stafford Park Authority

55482 Middle Peninsula/Northern Neck Comm Svcs Bd

55483 Rockbridge County Public Service Authority

55484 Danville-Pittsylvania Community Services Board

55485 Crater Juvenile Detention Home Commission






FNP - Ending



285,938 57,338 226,659 (385,011) 0 (1,941) (204) 182,779 3,098,433 3,281,212 2,637,022

199,270 212,030 1,118,351 (759,376) (85,404) (9,806) (987) 674,078 15,229,261 15,903,339 (243,021)

19,567 31,855 359,239 (310,421) (53,214) (3,296) (311) 43,419 4,970,956 5,014,375 (318,844)

444,990 443,165 2,002,020 (932,353) (82,586) (17,075) (1,795) 1,856,366 27,071,158 28,927,524 (1,825,838)

64,893 47,927 495,263 (100,817) 0 (4,182) (444) 502,640 6,658,889 7,161,529 (116,587)

23,698 13,389 107,951 (137,142) 0 (993) (93) 6,810 1,487,039 1,493,849 53,492

970,550 388,140 2,495,933 (2,119,687) (49,244) (21,765) (2,213) 1,661,714 33,986,490 35,648,204 10,705,534

218,577 233,598 1,096,302 (753,953) (140,959) (9,648) (967) 642,950 14,930,962 15,573,912 (627,481)

244,563 188,757 1,024,636 (573,945) (5,292) (8,793) (913) 869,013 13,833,473 14,702,486 1,551,829

6,100 23,911 84,662 (40,185) 0 (724) (76) 73,688 1,145,926 1,219,614 (342,569)

91,215 47,788 221,857 (203,288) (29,104) (1,945) (195) 126,328 3,018,503 3,144,831 271,271

1,666,860 667,139 6,107,862 (6,261,222) (139,441) (54,990) (5,334) 1,980,874 83,955,006 85,935,880 11,316,334

95,897 175,898 1,341,814 (759,918) (16,780) (11,781) (1,185) 823,945 18,262,068 19,086,013 (1,676,364)

1,246,898 790,035 3,527,503 (809,731) (221,866) (28,984) (3,201) 4,500,654 47,074,659 51,575,313 (7,895,646)

0 0 111,598 (40,790) 0 (979) (99) 69,730 1,517,853 1,587,583 (1,103,101)

20,150 17,480 99,250 (23,630) 0 (829) (90) 112,331 1,331,228 1,443,559 (331,439)

143,300 143,335 388,690 (330,779) (59,777) (3,378) (345) 281,046 5,281,256 5,562,302 450,731

0 0 100,328 (73,062) 0 (910) (87) 26,269 1,380,139 1,406,408 33,892

21,933 34,640 200,270 (112,057) 0 (1,743) (178) 142,865 2,721,339 2,864,204 (342,519)

0 0 30,247 0 0 (256) (27) 29,964 406,934 436,898 (436,898)

116,446 268,357 1,318,215 (687,043) (97,626) (11,486) (1,170) 905,693 17,947,136 18,852,829 (3,664,606)

227,139 177,412 938,581 (370,957) (3,704) (7,918) (844) 959,709 12,645,021 13,604,730 (359,614)

358,568 902,891 2,892,557 (1,172,574) (204,308) (24,571) (2,599) 2,749,964 39,121,791 41,871,755 (6,998,293)

285,539 160,469 1,056,019 (895,072) (3,903) (9,305) (932) 592,815 14,421,420 15,014,235 1,159,195

10,669 12,364 119,506 (33,659) (9,604) (1,028) (107) 98,141 1,623,179 1,721,320 (74,730)

25,518 47,502 178,103 (92,744) 0 (1,525) (159) 156,695 2,405,691 2,562,386 (176,785)

400,092 556,449 1,799,706 (768,614) (203,218) (15,258) (1,616) 1,767,541 24,261,977 26,029,518 (3,859,661)

111,975 201,697 1,025,121 (381,055) (51,318) (8,769) (916) 896,735 13,862,607 14,759,342 (1,997,845)

133,018 53,016 413,968 (434,829) (1,264) (3,710) (363) 159,836 5,681,341 5,841,177 1,326,889

297,525 204,311 1,174,317 (598,970) (38,552) (10,045) (1,050) 1,027,536 15,886,353 16,913,889 523,170

26,080 34,669 281,411 (124,705) 0 (2,436) (250) 214,769 3,811,991 4,026,760 (390,786)

93,738 74,384 473,589 (296,769) (4,601) (4,114) (421) 335,806 6,443,987 6,779,793 379,043

38,418 23,205 130,058 (66,125) (1,657) (1,105) (117) 122,677 1,758,762 1,881,439 258,118

47,848 32,950 292,535 (300,238) 0 (2,654) (260) 70,181 4,125,562 4,195,743 (80,002)

680,263 1,081,693 3,853,853 (1,649,396) (288,281) (32,792) (3,450) 3,641,890 51,945,842 55,587,732 (6,689,344)

52,163 14,001 274,257 (232,705) 0 (2,460) (240) 105,016 3,760,629 3,865,645 707,024

438,811 227,140 1,404,233 (995,470) (58,003) (12,231) (1,245) 1,003,235 19,053,943 20,057,178 2,570,815

74,997 70,080 421,113 (249,850) (19,175) (3,668) (373) 293,124 5,715,581 6,008,705 (279,290)

115,315 61,392 300,656 (118,852) 0 (2,498) (272) 355,741 4,026,238 4,381,979 620,687

328,849 231,102 1,251,849 (831,846) (61,107) (10,870) (1,112) 906,865 17,008,863 17,915,728 1,076,837

380 8,566 237,614 (94,782) (249) (2,083) (210) 149,236 3,230,458 3,379,694 (1,506,854)

728,595 1,277,533 4,116,573 (1,232,802) (581,508) (34,656) (3,708) 4,270,027 55,476,841 59,746,868 (10,738,956)

250,447 442,715 2,557,090 (1,382,032) (115,611) (22,322) (2,263) 1,728,024 34,724,889 36,452,913 (4,418,940)

943,256 820,005 2,963,678 (1,370,015) (190,489) (24,923) (2,667) 3,138,845 39,832,154 42,970,999 (2,860,584)

1,104,020 682,430 3,893,207 (2,042,024) (75,554) (33,264) (3,479) 3,525,336 52,526,086 56,051,422 6,633,814

43,636 35,850 242,235 (148,385) (15,690) (2,116) (215) 155,315 3,300,988 3,456,303 (582,302)

49,863 27,741 140,751 (183,131) 0 (1,276) (126) 33,822 1,989,081 2,022,903 46,170

221,893 171,738 710,922 (433,738) (13,030) (6,065) (636) 651,084 9,600,756 10,251,840 113,202

721,226 798,405 2,623,420 (910,736) (166,353) (21,788) (2,377) 3,041,797 35,266,062 38,307,859 (2,361,543)

855,583 537,641 2,400,835 (1,026,783) (129,738) (20,119) (2,168) 2,615,251 32,314,134 34,929,385 4,870,576

0 0 127,261 (7,650) (805) (1,085) (114) 117,607 1,715,337 1,832,944 (1,698,962)

342,784 623,169 2,607,280 (810,642) (231,289) (22,149) (2,334) 2,506,819 35,103,386 37,610,205 (4,784,220)

17,960 20,089 118,751 (60,911) 0 (1,024) (106) 94,759 1,608,354 1,703,113 (73,363)

320,052 469,452 2,103,370 (755,540) (54,877) (17,800) (1,888) 2,062,769 28,356,867 30,419,636 (2,905,067)

91,258 62,106 391,005 (283,932) (1,191) (3,415) (347) 255,484 5,330,886 5,586,370 53,319

Page 128



55486 Opportunity Inc. of Hampton Roads

55487 Capital Regional Airport Commission

55488 Northwestern Community Services Board

55489 Harrisonburg/Rockingham Community Services Bd

55490 Upper Valley Regional Park Authority

55491 Middle Peninsula Regional Security Center

55492 Northern Neck Planning District Commission

55493 Planning District 1 Behavioral Health Services Board

55494 Rockbridge Area Social Services Board

55495 Dinwiddie County Water Authority

55496 Rappahannock/Rapidan Community Services Board

55497 Virginia Education Loan Authority

55498 Valley Community Services Board

55499 Eastern Shore Public Library

55500 Alexandria City School Board

55501 Albemarle County Schools

55502 Alleghany County School Board

55503 Charlottesville Public Schools

55504 Amherst County School Board

55505 Appomattox County School Board

55506 Arlington County Schools

55507 Augusta County School Board

55508 Bath County School Board

55509 Bedford County School Board

55510 Bland County School Board

55511 Botetourt County School Board

55512 Norfolk Public Schools

55513 Petersburg Public Schools

55514 Buckingham County School Board

55515 Radford City School Board

55516 Caroline County School Board

55517 Carroll County School Board

55518 Charles City County School Board

55519 Charlotte County School Board

55520 Chesterfield County School Board

55521 Clarke County School Board

55522 Winchester Public Schools

55523 Culpeper County School Board

55524 Cumberland County School Board

55525 Dickenson County School Board

55526 Dinwiddie County Public Schools

55528 Essex County School Board

55530 Covington School Board

55531 Floyd County School Board

55532 Fluvanna County Public Schools

55533 Chesapeake Public Schools

55534 Virginia Beach City School Board

55535 Giles County Schools

55536 Gloucester County School Board

55537 Goochland County School Board

55538 Grayson County School Board

55539 Greene County Schools

55540 Greensville County School Board

55541 Halifax County School Board

55542 Hanover County School Board






FNP - Ending



1,537 84,316 557,155 (214,375) (22,859) (4,842) (495) 400,437 7,568,308 7,968,745 (2,493,483)

820,043 410,902 2,409,834 (1,358,253) (27,247) (20,544) (2,155) 2,232,580 32,487,480 34,720,060 902,004

312,266 357,424 1,644,449 (942,750) (43,777) (14,175) (1,466) 1,311,971 22,311,894 23,623,865 (898,715)

313,921 306,051 1,460,844 (740,673) (24,575) (12,504) (1,308) 1,301,756 19,766,524 21,068,280 (1,673,306)

0 0 0 (410) 0 0 0 (410) (2,633) (3,043) 74,368

351,882 139,545 802,096 (382,825) (43,419) (6,734) (721) 859,824 10,752,029 11,611,853 (979,046)

16,186 13,701 112,529 (53,390) 0 (972) (100) 87,954 1,525,156 1,613,110 (186,578)

(14) 12,637 123,637 (65,050) 0 (1,090) (109) 70,011 1,685,173 1,755,184 (807,887)

50,414 45,389 349,718 (290,197) (13,409) (3,137) (306) 138,472 4,790,679 4,929,151 (375,368)

34,268 27,240 160,569 (26,148) 0 (1,331) (145) 194,453 2,146,283 2,340,736 (219,858)

52,986 484,223 2,699,308 (1,004,101) (316,759) (23,489) (2,393) 1,889,775 36,673,613 38,563,388 (9,045,859)

0 0 0 0 0 0 (17,515,721) (17,515,721) 17,515,721 0 3,437,585

354,005 491,370 2,201,403 (1,004,753) (43,136) (18,819) (1,967) 1,978,103 29,708,079 31,686,182 (4,373,025)

5,667 10,311 81,473 (84,551) 0 (746) (71) 12,083 1,125,240 1,137,323 6,417

158,036 384,967 3,409,511 (2,264,767) (247,827) (30,490) (2,989) 1,406,441 46,749,681 48,156,122 (5,050,065)

298,819 330,605 2,111,330 (1,374,802) (125,630) (18,581) (1,865) 1,219,876 28,828,889 30,048,765 (1,079,558)

105,604 86,559 760,411 (783,668) 0 (6,920) (667) 161,319 10,591,121 10,752,440 (389,391)

84,487 94,766 801,592 (706,342) (46,531) (7,250) (698) 220,024 11,031,712 11,251,736 (456,956)

85,287 128,696 666,675 (297,500) (8,475) (5,723) (596) 568,364 9,029,391 9,597,755 (1,565,707)

29,202 34,319 234,152 (136,295) (801) (2,044) (207) 158,326 3,182,881 3,341,207 (221,441)

1,151,875 1,008,648 3,193,423 (1,296,072) (46,333) (26,286) (2,904) 3,982,351 42,817,856 46,800,207 1,493,744

141,368 119,026 852,020 (630,446) (1,898) (7,521) (751) 471,798 11,619,851 12,091,649 (82,521)

43,353 30,294 299,787 (224,368) (1,421) (2,664) (263) 144,718 4,098,680 4,243,398 (92,332)

237,168 264,009 1,686,767 (1,042,346) (37,332) (14,762) (1,492) 1,092,012 22,949,036 24,041,048 (1,083,310)

19,184 18,543 130,148 (87,271) (9,229) (1,148) (115) 70,112 1,783,995 1,854,107 (32,248)

235,211 121,316 827,465 (779,255) (11,798) (7,364) (728) 384,847 11,337,352 11,722,199 1,059,203

1,403,637 820,358 5,893,800 (4,979,014) (213,663) (52,237) (5,201) 2,867,680 80,919,524 83,787,204 6,268,317

165,668 110,054 922,842 (823,249) (77,025) (8,326) (810) 289,154 12,762,361 13,051,515 (119,618)

38,697 41,184 256,712 (142,289) (2,376) (2,229) (228) 189,471 3,481,064 3,670,535 (230,063)

11,028 15,854 136,991 (134,247) 0 (1,248) (119) 28,259 1,888,037 1,916,296 (195,432)

67,242 66,330 377,177 (310,354) (24,829) (3,358) (332) 171,876 5,183,678 5,355,554 (310,273)

150,251 97,709 735,374 (595,883) (24,977) (6,533) (647) 355,294 10,070,209 10,425,503 47,332

4,668 11,958 135,298 (109,580) (617) (1,221) (118) 40,388 1,863,339 1,903,727 (296,052)

21,728 30,988 260,691 (230,491) 0 (2,352) (228) 80,336 3,585,885 3,666,221 (318,762)

1,585,825 815,103 7,077,891 (7,326,740) (603,363) (64,350) (6,181) 1,478,185 98,103,395 99,581,580 14,329,459

33,471 32,409 256,887 (187,437) (5,262) (2,278) (226) 127,564 3,514,234 3,641,798 (332,917)

140,978 108,249 562,499 (378,664) 0 (4,863) (501) 427,698 7,649,519 8,077,217 (336,091)

158,079 215,346 1,011,380 (458,360) (45,449) (8,670) (903) 871,423 13,680,691 14,552,114 (2,340,587)

17,078 33,113 231,556 (92,536) (7,605) (2,001) (206) 179,399 3,143,201 3,322,600 (534,160)

427,517 64,068 397,883 (896,620) (25,716) (3,722) (343) (36,933) 5,561,216 5,524,283 6,899,189

129,874 88,173 546,029 (485,866) (7,002) (4,850) (481) 265,877 7,479,639 7,745,516 328,871

49,459 29,579 308,427 (272,968) (8,655) (2,779) (270) 102,793 4,242,884 4,345,677 91,142

57,411 17,692 168,648 (176,394) 0 (1,512) (148) 65,697 2,313,772 2,379,469 471,884

169,734 74,558 441,480 (498,721) (11,753) (3,956) (387) 170,955 6,070,114 6,241,069 1,700,268

110,969 104,890 491,976 (218,794) (33,911) (4,201) (440) 450,489 6,642,874 7,093,363 (671,279)

1,858,617 1,015,533 6,334,762 (5,502,558) (188,243) (55,879) (5,606) 3,456,626 86,868,735 90,325,361 12,500,147

2,967,419 2,121,653 15,092,474 (11,553,290) (461,154) (133,315) (13,321) 8,020,466 206,603,150 214,623,616 12,290,943

35,474 18,156 322,742 (301,171) (8,897) (2,943) (280) 63,081 4,454,878 4,517,959 287,417

174,431 142,021 1,328,369 (907,601) (10,220) (11,736) (1,171) 714,093 18,146,129 18,860,222 (103,529)

51,794 36,688 299,296 (190,884) 0 (2,617) (265) 194,012 4,070,086 4,264,098 (39,041)

15,893 17,050 402,454 (294,333) (20,599) (3,647) (351) 116,467 5,535,920 5,652,387 96,209

107,531 83,240 626,051 (421,239) (29,662) (5,501) (554) 359,866 8,572,729 8,932,595 (280)

54,501 44,425 407,611 (377,286) (3,998) (3,683) (356) 121,214 5,609,020 5,730,234 (123,649)

141,618 78,998 924,578 (831,902) (12,973) (8,339) (808) 291,172 12,729,901 13,021,073 (97,589)

195,964 245,280 1,936,203 (1,070,976) (95,764) (16,985) (1,713) 1,192,009 26,405,570 27,597,579 (3,248,084)

Page 129



55543 Henrico County Schools

55544 Henry County Public Schools

55545 Highland County Public Schools

55546 Isle of Wight County Schools

55548 King George County School Board

55549 King & Queen County School Board

55550 King William County Schools

55551 Lancaster County School Board

55552 Lee County School Board

55553 Loudoun County School Board

55554 Louisa County Public Schools

55555 Lunenburg County School Board

55556 Madison County School Board

55557 Mathews County School Board

55558 Mecklenburg County Schools

55559 Middlesex County School Board

55560 Montgomery County School Board

55562 Nelson County Public Schools

55563 New Kent County Schools

55565 Northampton County Schools

55566 Northumberland Co School Board

55567 Nottoway County School Board

55568 Orange County Public Schools

55569 Page County Public Schools

55570 Patrick County Public Schools

55571 Pittsylvania County School Board

55572 Powhatan County School Board

55573 Prince Edward County Schools

55574 Prince George County School Board

55576 Prince William County Schools

55577 Pulaski County School Board

55578 Rappahannock County Schools

55579 Richmond County Public Schools

55580 Roanoke County School Board

55581 Rockbridge County Schools

55582 Rockingham County School Board

55583 Russell County School Board

55584 Scott County Schools

55585 Shenandoah County School Board

55586 Smyth County School Board

55587 Southampton County School Board

55588 Spotsylvania County School Board

55589 Stafford County Schools

55590 Surry County Public Schools

55591 Sussex County School Board

55592 Tazewell County Schools

55593 Warren County School Board

55595 Washington County School Board

55596 Westmoreland County School Board

55597 Wise County Schools

55598 Wythe County School Board

55599 York County School Board

55600 Accomack County School Board

55601 Bristol Virginia School System

55602 Buena Vista City Public Schools






FNP - Ending



209,478 31,431 387,642 (688,053) (9,370) (3,645) (335) (72,852) 5,468,145 5,395,293 2,661,005

295,722 168,635 1,252,339 (1,282,245) (42,310) (11,309) (1,096) 379,736 17,279,439 17,659,175 744,883

30,448 11,825 62,498 (69,651) 0 (550) (55) 34,515 855,243 889,758 454,006

94,286 74,828 422,832 (332,705) (25,456) (3,734) (374) 229,677 5,790,493 6,020,170 (4,941)

130,217 121,033 539,297 (305,692) (6,862) (4,622) (482) 472,889 7,297,654 7,770,543 467,494

635 32,862 229,153 (114,961) (20,449) (2,022) (202) 125,016 3,124,397 3,249,413 (663,039)

58,831 61,738 248,079 (114,463) 0 (2,092) (224) 251,869 3,351,685 3,603,554 (388,503)

82,593 41,118 221,781 (111,163) 0 (1,868) (200) 232,261 2,990,267 3,222,528 224,132

559,501 93,652 583,937 (1,027,534) (9,305) (5,241) (514) 194,496 8,087,967 8,282,463 6,685,054

3,287,557 2,795,947 10,355,087 (5,334,615) (357,050) (87,217) (9,348) 10,650,361 139,970,610 150,620,971 3,622,671

178,758 179,128 1,053,482 (475,491) (48,136) (9,043) (942) 877,756 14,301,932 15,179,688 (802,980)

9,888 29,353 199,084 (120,489) (7,711) (1,759) (176) 108,190 2,722,891 2,831,081 (391,058)

1,208 39,120 293,037 (182,847) 0 (2,597) (258) 147,663 4,003,840 4,151,503 (790,930)

86,813 37,850 236,587 (206,150) (2,590) (2,072) (210) 150,228 3,231,220 3,381,448 624,388

98,571 50,633 388,191 (454,577) (2,361) (3,543) (338) 76,576 5,367,420 5,443,996 529,375

59,997 21,595 184,219 (187,446) (14,658) (1,656) (161) 61,890 2,532,713 2,594,603 428,369

455,431 232,380 1,515,213 (1,349,795) (12,851) (13,384) (1,339) 825,655 20,751,943 21,577,598 4,595,149

112,556 77,269 509,323 (353,149) 0 (4,451) (451) 341,097 6,929,429 7,270,526 396,776

78,027 60,776 364,919 (236,629) (8,551) (3,177) (324) 255,041 4,968,505 5,223,546 59,305

61,530 46,798 259,179 (199,951) (24,988) (2,286) (229) 140,053 3,543,192 3,683,245 (90,764)

94,352 34,897 267,465 (275,497) 0 (2,385) (236) 118,596 3,686,126 3,804,722 621,152

50,613 43,250 432,669 (388,205) (14,363) (3,912) (381) 119,671 6,025,236 6,144,907 (288,478)

127,881 148,096 734,629 (471,194) (40,659) (6,416) (651) 491,686 9,996,740 10,488,426 (864,018)

155,745 89,391 546,907 (513,358) (24,798) (4,862) (482) 248,543 7,513,660 7,762,203 731,398

114,202 87,560 506,717 (417,774) (21,306) (4,486) (448) 264,465 6,946,116 7,210,581 174,868

214,640 133,817 976,204 (933,164) (6,117) (8,749) (857) 375,774 13,429,219 13,804,993 699,964

73,999 82,097 618,226 (422,988) (8,534) (5,459) (546) 336,795 8,456,109 8,792,904 (341,327)

54,735 29,348 281,847 (201,063) 0 (2,481) (249) 162,137 3,846,068 4,008,205 (112,524)

331,061 177,826 1,209,522 (1,046,626) (31,758) (10,683) (1,066) 628,276 16,545,869 17,174,145 1,237,478

3,550,621 2,757,542 13,917,266 (8,448,869) (346,084) (119,620) (12,445) 11,298,411 189,217,191 200,515,602 4,983,577

156,401 108,131 761,233 (553,965) (14,986) (6,699) (672) 449,443 10,371,152 10,820,595 52,399

50,225 30,736 180,134 (171,575) (5,485) (1,600) (159) 82,276 2,472,864 2,555,140 183,533

20 3,021 59,097 (40,488) 0 (531) (52) 21,067 810,690 831,757 (108,305)

147,119 153,729 2,419,142 (2,076,886) (23,668) (21,956) (2,107) 595,373 33,348,331 33,943,704 (1,844,862)

82,778 63,371 540,197 (503,084) (3,205) (4,865) (472) 174,720 7,432,894 7,607,614 17,808

457,883 388,565 2,441,647 (1,574,901) (62,012) (21,318) (2,168) 1,627,696 33,302,136 34,929,832 (457,774)

443,319 125,060 860,829 (1,193,916) (12,112) (7,790) (755) 214,635 11,942,389 12,157,024 5,668,828

151,084 103,740 655,267 (451,108) (22,819) (5,729) (582) 429,853 8,940,428 9,370,281 254,175

205,999 156,422 977,080 (838,154) (71,907) (8,738) (855) 419,847 13,358,732 13,778,579 41,325

208,894 103,259 845,637 (753,228) (12,727) (7,525) (743) 383,567 11,580,622 11,964,189 1,340,058

(159) 37,881 362,999 (223,788) (11,291) (3,236) (318) 162,088 4,967,899 5,129,987 (845,094)

585,850 446,450 2,097,042 (1,466,592) (41,172) (18,104) (1,872) 1,601,602 28,567,011 30,168,613 114,428

509,433 415,354 2,018,373 (1,290,940) (49,158) (17,438) (1,803) 1,583,821 27,467,438 29,051,259 19,878

95,668 44,917 381,041 (391,277) (22,045) (3,443) (333) 104,528 5,263,550 5,368,078 865,204

42,138 43,896 269,090 (162,490) (2,867) (2,343) (239) 187,185 3,657,379 3,844,564 (378,538)

496,279 179,643 1,494,878 (1,671,064) (22,652) (13,492) (1,308) 462,284 20,605,030 21,067,314 5,482,047

81,242 90,635 706,784 (595,415) (37,246) (6,370) (617) 239,013 9,701,093 9,940,106 (634,502)

284,527 122,797 925,330 (925,670) (44,906) (8,284) (811) 352,983 12,710,512 13,063,495 1,127,848

59,979 34,871 284,160 (269,707) 0 (2,550) (249) 106,504 3,904,793 4,011,297 327,791

248,631 72,079 642,004 (787,904) (16,832) (5,825) (559) 151,594 8,857,575 9,009,169 3,825,382

116,776 63,367 418,789 (410,693) (2,754) (3,737) (368) 181,380 5,755,314 5,936,694 397,278

354,063 303,951 1,696,743 (920,172) (48,185) (14,629) (1,513) 1,370,258 23,009,550 24,379,808 (198,995)

110,918 138,361 930,335 (541,593) (3,224) (8,121) (825) 625,851 12,664,773 13,290,624 (1,067,412)

86,028 40,796 171,079 (239,292) 0 (1,544) (150) 56,917 2,358,808 2,415,725 374,431

(4) 17,551 127,502 (119,086) (727) (1,164) (111) 23,961 1,759,577 1,783,538 (308,765)

Page 130



55603 Amelia County Public Schools

55605 Danville School Board

55606 Franklin City Public Schools

55607 Lexington City Public Schools

55608 Harrisonburg City School Board

55609 Hopewell Public Schools

55610 Lynchburg School Board

55611 Fauquier County School Board

55612 Brunswick County Public Schools

55613 P D Pruden Vocational-Technical Center

55614 Portsmouth School Board

55615 Campbell County School Board

55616 Richmond City Schools

55617 Roanoke City Schools

55619 Staunton City School Board

55620 Suffolk City School Board

55622 Craig County School Board

55623 Martinsville City School Board

55624 Appomattox Regional Governor's School

55625 Colonial Heights City Schools

55632 City of Manassas School Board

55633 Franklin County Schools

55634 Frederick County School Board

55635 City of Salem Schools

55636 Manassas Park City Schools

55637 Newport News Public Schools

55708 Waynesboro City Schools

55710 Valley Vocational-Technical Center

55711 New Horizons Technical Center

55713 Galax City Schools

55714 Norton City Schools

55802 Williamsburg-James City County Schools

55803 Poquoson City School Board

55806 Fredericksburg City Public Schools

55807 Hampton City Schools

55813 Buchanan County School Board

55814 Jackson River Vocational Technical Center

55815 Northern Neck Regional Vocational Center

55862 Crater Criminal Justice Training Academy

55863 Central Shenandoah Criminal Justice Training Academy

55864 New River Valley Emergency Communications Regional Authority

55865 Maury Service Authority

55866 Hampton Roads Transportation Accountability Commission

55867 Pamunkey Regional Library

55868 Northern Va Transit Authority

55869 Rsw Regional Jail Authority

55870 Bedford Regional Water Authority

55871 Portmouth Redevelopment And Housing Authority

55872 Southwest Regn Recreation Auth

55873 Roanoke Redevlop & Housing Aut

55874 Meherrin River Regnl Jail Auth

55875 Woodway Water Authority

55876 Bristol Virginia Utilities Authority

55877 Washington Metro Area Transit Commission

55878 Mt Rogers Community Services Board






FNP - Ending



59,342 41,485 277,219 (189,089) (41,429) (2,453) (245) 144,830 3,807,974 3,952,804 (167,053)

79,096 91,413 599,557 (413,386) (3,129) (5,276) (530) 347,745 8,190,450 8,538,195 (362,167)

27,277 19,115 138,802 (88,588) (1,658) (1,212) (123) 93,613 1,887,497 1,981,110 (121,552)

0 0 36,150 (31,896) 0 (332) (31) 3,891 499,636 503,527 (191,555)

91,985 101,840 573,959 (324,906) (9,085) (4,976) (510) 428,307 7,788,535 8,216,842 (862,017)

195,270 96,478 492,842 (585,270) (12,841) (4,425) (433) 181,621 6,787,074 6,968,695 1,167,990

229,132 183,766 1,096,860 (798,862) (35,070) (9,621) (969) 665,236 14,943,693 15,608,929 (202,054)

340,240 351,153 1,886,650 (1,063,285) (73,232) (16,342) (1,681) 1,423,503 25,663,490 27,086,993 (1,854,624)

42,055 53,456 394,511 (261,312) (70,700) (3,532) (347) 154,131 5,433,384 5,587,515 (573,004)

0 0 15,386 0 0 (130) (14) 15,242 206,997 222,239 (144,485)

879,860 365,276 2,269,942 (2,431,498) (130,566) (20,333) (1,991) 930,690 31,143,352 32,074,042 7,099,810

254,944 148,622 955,281 (931,606) (35,715) (8,550) (838) 382,138 13,124,862 13,507,000 389,172

652,943 484,459 3,788,890 (2,688,679) (160,285) (33,435) (3,349) 2,040,544 51,916,712 53,957,256 (43,747)

98,135 169,352 238,823 (24,930) (23,267) (1,842) (222) 456,049 3,126,025 3,582,074 (1,310,207)

86,071 51,516 296,521 (333,320) 0 (2,667) (260) 97,861 4,087,219 4,185,080 292,033

395,475 324,119 1,895,347 (1,077,612) (45,801) (16,379) (1,688) 1,473,461 25,720,921 27,194,382 (274,788)

29,539 15,429 129,148 (106,168) 0 (1,151) (113) 66,684 1,757,778 1,824,462 12,072

128,396 21,938 192,350 (346,627) 0 (1,789) (166) (5,898) 2,677,796 2,671,898 1,433,256

5,744 4,926 15,144 (145) 0 (120) (14) 25,535 200,191 225,726 (14,701)

73,835 62,086 354,248 (281,095) (4,710) (3,125) (314) 200,925 4,852,089 5,053,014 (230,672)

222,228 161,710 1,217,722 (704,042) (83,867) (10,647) (1,080) 802,024 16,591,223 17,393,247 (74,949)

390,066 263,768 1,458,537 (916,534) (21,521) (12,592) (1,300) 1,160,424 19,778,333 20,938,757 1,245,547

488,250 412,055 1,810,706 (1,057,526) (136,509) (15,547) (1,619) 1,499,810 24,586,615 26,086,425 (1,319,735)

51,406 61,121 399,866 (285,442) (52,037) (3,562) (350) 171,002 5,475,385 5,646,387 (505,064)

14,610 57,601 295,471 (175,034) (25,371) (2,605) (261) 164,411 4,045,191 4,209,602 (877,103)

276,857 422,842 318,845 (20,384) (90,359) (2,215) (314) 905,272 4,147,231 5,052,503 (1,648,474)

39,487 37,880 277,009 (174,797) (5,547) (2,430) (245) 171,357 3,773,946 3,945,303 (403,638)

2,724 3,035 24,870 (17,751) 0 (220) (22) 12,636 340,721 353,357 (14,009)

52,460 15,572 53,562 (63,031) 0 (449) (48) 58,066 722,840 780,906 315,706

43,597 24,186 151,195 (123,949) (3,453) (1,329) (134) 90,113 2,061,985 2,152,098 190,678

4,214 10,562 148,249 (111,185) 0 (1,334) (129) 50,377 2,035,440 2,085,817 (348,704)

224,276 249,325 1,451,191 (753,834) (59,263) (12,546) (1,291) 1,097,858 19,708,845 20,806,703 (1,819,117)

51,238 24,084 149,347 (155,741) 0 (1,330) (132) 67,466 2,059,005 2,126,471 191,733

48,893 60,950 364,338 (267,774) 0 (3,213) (324) 202,870 5,020,504 5,223,374 (558,091)

449,019 203,832 1,893,091 (1,834,853) (163,325) (17,095) (1,656) 529,013 26,156,690 26,685,703 1,427,290

489,198 104,230 781,506 (1,438,197) (25,685) (7,308) (677) (96,933) 11,003,169 10,906,236 7,414,528

2,992 2,614 23,885 (23,352) 0 (217) (21) 5,901 328,663 334,564 (10,242)

4,252 1,797 9,714 0 0 (77) (9) 15,677 128,252 143,929 13,861

18,268 13,136 1,505 0 0 13 (3) 32,919 9,448 42,367 (23,758)

35,576 18,574 3,204 0 0 17 (5) 57,366 24,728 82,094 (39,725)

89,872 71,296 17,723 (1,814) (5,334) (25) (21) 171,697 174,224 345,921 (45,103)

76,397 34,076 10,462 (789) 0 6 (14) 120,138 105,265 225,403 (30,684)

40,173 12,538 6,867 0 0 (13) (8) 59,557 74,964 134,521 (12,297)

121,371 56,160 339,889 (224,763) (655) (2,916) (303) 288,783 4,598,432 4,887,215 61,592

86,928 47,287 26,628 0 0 (113) (29) 160,701 307,287 467,988 32,752

644,243 225,181 216,432 (28,499) (107,150) (1,223) (222) 948,762 2,636,128 3,584,890 (939,539)

206,624 136,688 313,758 (149,677) (25,374) (2,522) (520) 478,977 4,154,965 4,633,942 223,404

283,417 166,505 108,146 (369,855) (14,688) (816) (103) 172,606 1,485,302 1,657,908 920,394

23,280 19,200 10,778 (4,309) 0 (60) (11) 48,878 130,601 179,479 (88,347)

151,251 140,383 197,702 (35,657) (71,261) (1,524) (431) 380,463 2,590,277 2,970,740 (525,708)

579,289 244,748 406,623 (70,184) (38,875) (2,837) (393) 1,118,371 5,218,363 6,336,734 (1,492,994)

9,026 9,412 9,159 0 0 (62) (9) 27,526 117,235 144,761 (50,931)

333,762 361,712 675,540 (135,641) (92,063) (5,334) (638) 1,137,338 8,927,434 10,064,772 (2,237,453)

37,083 18,906 50,722 0 0 (382) (48) 106,281 663,973 770,254 231,553

1,564,202 1,082,727 2,717,069 (1,258,542) (252,338) (22,128) (3,447) 3,827,543 36,279,597 40,107,140 3,990,844

Page 131



55879 Lonesome Pine Soil & Water Conservation District

55880 Big Sandy Soil & Water & Conservation District

55881 Virginia's Region 2000 Local Government Council

55882 Middle Peninsula Planningdistrict Commission

55883 Western Virginia Regional Jail Authority

55884 Halifax Service Authority

55885 Fort Monroe Area Development Authority

55886 Russell County Public Service Authority

55887 Piedmont Community Services Board

55888 Blue Ridge Behavioral Healthcare

55889 Skyline Soil & Water Conservation District

55890 Middle River Regional Jail Authority

55891 Tidewater Soil & Water Conservation District

55892 Big Stone Gap Redevelopment And Housing Authority

55893 Eastern Shore Soil & Water Conservation District

55894 Town of Boykins

55895 Town of Gordonsville

55896 Virginia Resources Authority

55897 Prince William County Service Authority

55898 Western Virginia Water Authority

55899 Shenandoah Valley Regional Airport Commission

55900 Alleghany Highlands Community Services Board

55901 Brunswick Industrial Development Authority

55902 Northern Neck/Essex County Group Home Comm

55903 State Education Assistance Authority

55904 Appalachian Juvenile Commission

55905 Goochland/Powhatan Community Services Board

55906 Suffolk Redevelopment & Housing Authority

55907 Virginia Small Business Financing Authority

55908 Lee County Redevelopment & Housing Authority

55909 Henry County Public Service Authority

55910 Southside Planning District Commission

55911 Economic Development Authority - Henrico Co

55912 Augusta County Service Authority

55914 Rappahannock Juvenile Center

55915 Cumberland Plateau Regional Housing Authority

55918 Amherst County Service Authority

55919 Pepper's Ferry Regional Wastewater Authority

55920 Rappahannock Regional Jail

55921 Thomas Jefferson Planning District Commission

55922 Piedmont Regional Jail

55923 Nelson County Service Authority

55924 Coeburn-Norton-Wise Water Treatment Authority

55925 Fauquier County Water & Sanitation Authority

55926 Scott County Soil & Water Conservation District

55927 New River Resource Authority

55928 Scott County Water & Sewerage Authority

55929 Greensville County Water & Sewer Authority

55930 Petersburg Redevelopment & Housing Authority

55931 Central Rappahannock Regional Library

55932 Virginia Coalfield Economic Development Auth

55933 Central Virginia Regional Jail

55934 Thomas Jefferson Soil & Water Conservation Dist

55936 Commonwealth Regional Council

55937 Wythe-Grayson Regional Library






FNP - Ending



2,650 2,080 3,054 0 0 (22) (3) 7,759 39,026 46,785 1,155

2,895 3,016 5,406 0 0 (41) (5) 11,271 70,497 81,768 (11,931)

108,767 83,684 230,443 (19,888) (48,583) (1,851) (211) 352,361 3,048,785 3,401,146 (1,065,296)

11,043 10,076 53,890 (16,701) 0 (452) (48) 57,808 722,973 780,781 8,337

778,934 405,105 1,107,497 (60,848) (102,322) (8,533) (1,036) 2,118,797 14,578,182 16,696,979 (5,070,114)

92,109 56,980 170,105 (128,604) 0 (1,409) (152) 189,029 2,261,377 2,450,406 (443,518)

0 0 0 0 0 0 (3,887) (3,887) 3,887 0 4,659

28,344 20,849 44,851 (4,522) 0 (342) (42) 89,138 588,359 677,497 (50,106)

526,714 497,499 1,051,311 (295,997) (97,673) (8,362) (1,146) 1,672,346 13,929,587 15,601,933 (1,672,579)

510,858 638,362 1,666,716 (392,227) (159,851) (13,625) (1,519) 2,248,714 22,224,936 24,473,650 (6,658,974)

12,152 6,936 26,805 0 0 (211) (25) 45,657 353,093 398,750 122,047

840,802 351,241 1,051,416 (163,705) (60,251) (8,092) (982) 2,010,429 13,817,711 15,828,140 (3,202,390)

5,415 5,461 9,619 0 0 (72) (9) 20,414 125,644 146,058 (13,138)

18,564 13,545 38,719 (28,711) 0 (324) (35) 41,758 521,632 563,390 70,072

14,045 8,105 27,495 (9,900) 0 (223) (25) 39,497 365,209 404,706 (27,348)

1,869 2,875 8,971 0 (6,792) (77) (8) 6,838 125,318 132,156 (46,553)

57,578 32,502 97,096 (57,198) (12,985) (806) (88) 116,099 1,301,504 1,417,603 81,245

58,238 64,628 140,948 (242,525) 0 (1,323) (420) 19,546 1,901,605 1,921,151 (449,298)

2,400,611 1,219,540 2,797,714 (1,110,315) (64,218) (21,705) (2,599) 5,219,028 36,665,669 41,884,697 631,514

566,220 481,031 1,056,882 (313,291) (18,289) (8,373) (979) 1,763,201 14,012,429 15,775,630 (1,185,812)

42,032 32,684 116,165 (21,138) (2,172) (939) (106) 166,526 1,549,040 1,715,566 180,214

116,009 136,148 633,487 (530,439) (47,438) (5,612) (556) 301,599 8,652,964 8,954,563 (557,833)

0 4,055 29,530 (14,773) 0 (260) (26) 18,526 398,201 416,727 (70,548)

0 0 64,995 (55,935) 0 (596) (56) 8,408 897,721 906,129 (48,476)

0 0 0 0 0 0 (11,358,147) (11,358,147) 11,358,147 0 2,841,768

162,933 93,026 367,919 (259,489) (34,628) (3,153) (329) 326,279 4,968,219 5,294,498 1,082,133

4,296 106,354 653,330 (345,598) (6,809) (5,731) (577) 405,265 8,893,732 9,298,997 (1,675,846)

1,191 55,994 340,850 (127,463) (21,291) (2,960) (302) 246,019 4,624,825 4,870,844 (1,201,167)

0 0 0 0 0 0 (773,831) (773,831) 773,831 0 514,117

52,176 15,920 108,668 (86,142) 0 (933) (97) 89,592 1,475,559 1,565,151 452,599

156,364 116,593 826,617 (544,822) 0 (7,231) (731) 546,790 11,232,005 11,778,795 629,591

74,691 24,463 189,197 (116,244) (26,507) (1,635) (388) 143,577 2,581,898 2,725,475 816,681

66,287 36,639 165,515 (121,374) (3,155) (1,421) (148) 142,343 2,241,302 2,383,645 83,483

322,937 260,104 1,184,518 (691,482) (33,727) (10,152) (1,058) 1,031,140 16,010,077 17,041,217 576,193

160,666 168,778 666,888 (461,442) (9,383) (5,767) (1,387) 518,353 9,042,625 9,560,978 (250,272)

46,972 26,424 183,262 (104,924) 0 (1,578) (177) 149,979 2,479,664 2,629,643 (208,707)

62,343 45,091 369,737 (226,403) (1,725) (3,231) (327) 245,485 5,027,331 5,272,816 333,404

100,924 48,881 224,415 (158,439) (3,031) (1,906) (544) 210,300 3,036,727 3,247,027 517,323

1,134,495 694,152 2,902,173 (1,115,918) (234,151) (24,123) (2,628) 3,354,000 38,997,106 42,351,106 (1,230,499)

9,937 29,495 137,364 (59,339) 0 (1,180) (122) 116,155 1,856,920 1,973,075 (385,380)

643,737 264,878 984,589 (689,827) (42,863) (8,195) (886) 1,151,433 13,132,293 14,283,726 963,415

25,549 44,352 246,811 (38,851) (25,916) (2,090) (221) 249,634 3,312,933 3,562,567 (290,720)

44,918 27,764 142,555 (30,836) 0 (1,172) (130) 183,099 1,904,878 2,087,977 25,647

119,358 143,020 515,935 (195,968) (54,864) (4,358) (544) 522,579 6,926,133 7,448,712 (133,634)

8,342 6,291 24,599 (3,358) 0 (199) (22) 35,653 324,971 360,624 22,276

82,888 51,814 185,253 (38,183) 0 (1,488) (375) 279,909 2,452,630 2,732,539 332,274

68,456 42,116 161,814 (66,154) 0 (1,329) (147) 204,756 2,167,275 2,372,031 248,211

78,019 55,485 305,916 (130,631) 0 (2,589) (274) 305,926 4,110,438 4,416,364 220,322

79,396 56,257 362,552 (247,312) (13,034) (3,172) (321) 234,366 4,938,520 5,172,886 237,403

355,496 232,805 1,237,197 (731,902) (31,353) (10,612) (1,105) 1,050,526 16,749,076 17,799,602 1,051,251

29,801 15,868 93,701 (44,270) 0 (791) (98) 94,211 1,263,955 1,358,166 213,500

677,651 291,602 983,563 (712,530) (94,698) (8,209) (888) 1,136,491 13,177,024 14,313,515 1,116,104

16,002 17,227 62,475 (51,308) (1,193) (544) (56) 42,603 851,589 894,192 79,566

23,075 6,724 84,607 (56,525) 0 (738) (75) 57,068 1,152,236 1,209,304 397,295

6,484 12,702 86,966 (18,784) (2,792) (739) (119) 83,718 1,171,741 1,255,459 (244,300)

Page 132



55938 Colonial Soil & Water Conservation District

55939 Rivanna Solid Waste Authority

55940 Monacan Soil & Water Conservation District

55941 Robert E Lee Soil & Water Conservation District

55942 Tri-County/City Soil & Water Conservation Dist

55944 Central Virginia Waste Management Authority

55945 Lonesome Pine Regional Library

55946 Virginia Peninsulas Public Service Authority

55947 Tidewater Youth Services Commission

55948 Virginia Highlands Airport Commission

55949 Western Tidewater Regional Jail

55950 Scott County Redevelopment & Housing Authority

55951 Handley Regional Library

55952 Northern Neck Regional Jail

55953 Montgomery Regional Solid Waste Authority

55954 Potomac & Rappahannock Transportation Commission

55955 Giles County Public Service Authority

55956 South Central Wastewater Authority

55957 Wise County Redevelopment & Housing Authority

55958 Prince William Soil & Water Conservation District

55959 Hampton Roads Regional Jail Authority

55960 Castlewood Water & Sewage Authority

55961 Pamunkey Regional Jail

55962 Charlottesville-Albemarle Airport Authority

55963 Virginia Peninsula Regional Jail

55964 Virginia Biotechnology Research Park Authority

55965 Peumansend Creek Regional Jail

55966 Blue Ridge Regional Jail Authority

55967 Massanutten Regional Library

55968 Albemarle-Charlottesville Regional Jail

55969 Culpeper Soil & Water Conservation District

55970 New River Valley Regional Jail

55971 Sussex Service Authority

55972 Big Walker Soil & Water Conservation District

55973 Peter Francisco Soil & Water Conservation District

55974 Peaks of Otter Soil & Water Conservation District

55975 New River Soil & Water Conservation District

55977 Southside Regional Jail

55978 Evergreen Soil & Water Conservation District

55979 Roanoke Higher Education Authority

55981 John Marshall Soil & Water Conservation District

55982 Daniel Boone Soil & Water Conservation District

55983 Southside Community Services Board

55984 Northern Shenandoah Valley Regional Commission

55985 Tazewell Soil & Water Conservation District

55987 Richmond Regional Planning District Committee

55988 Henricopolis Soil & Water Conservation District

55989 Piedmont Regional Juvenile Detention Center

55990 Roanoke River Service Authority

55991 Lee County Public Service Authority

55992 Blue Ridge Juvenile Detention Center

55993 Ferrum Water & Sewage Authority

55994 Wise County Public Service Authority

55995 Holston River Soil & Water Conservation District

55996 New River Valley Community Services Board






FNP - Ending



23,319 8,014 45,813 (37,971) 0 (393) (41) 38,741 620,325 659,066 77,301

32,983 20,620 178,448 (168,025) (814) (1,606) (156) 61,450 2,450,542 2,511,992 154,805

11,159 7,612 39,874 0 0 (322) (36) 58,287 528,895 587,182 119,259

11,823 10,055 30,166 (12,077) 0 (247) (27) 39,693 402,139 441,832 24,526

2,511 7,366 37,620 (13,290) 0 (321) (34) 33,852 507,638 541,490 (49,633)

23,938 25,564 122,988 (54,604) 0 (1,046) (220) 116,620 1,657,827 1,774,447 3,349

72,360 40,275 342,576 (122,694) (29,404) (2,934) (307) 299,872 4,645,354 4,945,226 80,605

63,571 72,365 365,457 (91,834) (9,977) (3,065) (329) 396,188 4,907,028 5,303,216 (672,004)

66,837 129,415 803,253 (481,685) (7,994) (7,042) (1,023) 501,761 10,914,635 11,416,396 (1,093,481)

11,829 12,022 40,322 (26,359) 0 (344) (36) 37,434 544,715 582,149 47,681

964,617 366,741 2,000,424 (1,211,628) (82,775) (16,874) (1,801) 2,018,704 26,992,111 29,010,815 1,208,343

28,730 12,851 85,134 (122,617) 0 (786) (73) 3,239 1,172,872 1,176,111 384,104

42,759 30,049 193,264 (68,253) 0 (1,632) (174) 196,013 2,602,758 2,798,771 (227,948)

347,192 164,740 946,841 (549,507) (24,742) (8,071) (847) 875,606 12,774,010 13,649,616 (298,928)

40,562 33,751 155,400 (55,930) 0 (1,301) (140) 172,342 2,084,182 2,256,524 60,576

413,760 411,106 1,265,980 (456,819) (14,010) (10,415) (1,150) 1,608,452 16,921,826 18,530,278 (552,045)

24,362 19,600 112,070 (74,707) 0 (973) (99) 80,253 1,519,807 1,600,060 89,117

119,474 85,013 300,041 (129,308) (14,427) (2,491) (272) 358,030 4,020,403 4,378,433 81,482

89,857 31,848 338,067 (267,249) 0 (2,983) (298) 189,242 4,610,359 4,799,601 1,031,352

5,731 8,840 33,952 0 0 (276) (31) 48,216 451,591 499,807 (190,070)

1,456,158 600,347 2,861,156 (1,122,794) (136,079) (23,587) (2,593) 3,632,608 38,150,597 41,783,205 1,863,442

14,949 10,532 49,434 (41,061) (2,690) (433) (44) 30,687 677,140 707,827 (116,757)

577,132 286,770 1,288,187 (433,305) (71,502) (10,613) (1,172) 1,635,497 17,251,790 18,887,287 (488,083)

125,053 87,651 345,801 (237,594) 0 (2,948) (309) 317,654 4,667,925 4,985,579 894,945

429,876 242,861 1,147,713 (712,899) (112,932) (9,799) (1,024) 983,796 15,513,869 16,497,665 (2,854,420)

1,781 27,037 155,987 (91,067) 0 (1,372) (247) 92,119 2,124,476 2,216,595 (355,357)

0 0 0 0 0 0 0 0 0 0 0

1,766,984 733,843 3,104,223 (1,318,994) (196,943) (25,497) (2,819) 4,060,797 41,360,751 45,421,548 (1,883,597)

32,624 32,469 178,696 (97,869) 0 (1,538) (159) 144,223 2,422,170 2,566,393 (228,475)

877,471 378,226 1,710,510 (738,926) (36,916) (14,055) (1,558) 2,174,752 22,923,208 25,097,960 141,926

21,651 23,501 59,640 0 0 (467) (55) 104,270 785,916 890,186 (39,702)

738,132 438,015 1,752,892 (460,143) (88,014) (14,334) (1,595) 2,364,953 23,327,263 25,692,216 (4,773,527)

40,884 45,110 187,423 (43,651) 0 (1,550) (170) 228,046 2,511,400 2,739,446 (496,334)

4,779 5,271 13,542 0 0 (106) (13) 23,473 178,867 202,340 5,334

4,231 4,454 16,072 0 0 (129) (15) 24,613 212,871 237,484 1,142

0 1,539 8,112 0 0 (67) (7) 9,577 108,526 118,103 (30,651)

5,890 4,177 17,511 0 0 (140) (16) 27,422 232,302 259,724 32,757

287,620 93,627 506,109 (328,195) (36,708) (4,312) (588) 517,553 6,751,701 7,269,254 (357,360)

3,277 5,013 9,817 (2,121) 0 (78) (9) 15,899 130,386 146,285 50,367

25,115 41,288 154,626 (66,063) 0 (1,310) (234) 153,422 2,080,505 2,233,927 (345,947)

17,952 13,030 49,581 (136,342) 0 (501) (44) (56,324) 768,785 712,461 (33,639)

4,756 6,207 14,205 0 0 (111) (13) 25,044 186,755 211,799 5,136

405,364 320,194 1,314,172 (641,865) (88,939) (11,141) (1,588) 1,296,197 17,670,806 18,967,003 (561,068)

13,396 24,189 91,178 (50,336) 0 (781) (81) 77,565 1,235,342 1,312,907 (260,925)

6,337 6,979 10,133 (9,374) 0 (82) (9) 13,984 135,010 148,994 19,542

77,475 62,229 238,886 (122,267) 0 (2,008) (215) 254,100 3,207,790 3,461,890 521,969

2,155 5,959 16,072 (8,410) 0 (136) (14) 15,626 217,084 232,710 (42,779)

22,759 30,001 95,013 (2,729) (214) (762) (87) 143,981 1,261,877 1,405,858 (257,320)

19,267 14,084 43,490 (1,336) 0 (341) (40) 75,124 574,762 649,886 (99,003)

11,340 26,332 60,584 (5,220) 0 (486) (56) 92,494 804,973 897,467 (235,302)

88,764 95,918 207,143 (77,259) (19,575) (1,679) (190) 293,122 2,761,826 3,054,948 (23,970)

6,573 6,495 21,677 0 0 (172) (20) 34,553 287,322 321,875 (35,503)

47,097 48,299 125,214 (18,101) (2,245) (997) (115) 199,152 1,660,081 1,859,233 (332,977)

5,364 6,824 25,064 (3,914) 0 (206) (23) 33,109 333,937 367,046 (39,112)

1,555,849 1,126,699 2,817,760 (889,107) (281,060) (22,513) (2,593) 4,305,035 37,477,150 41,782,185 (6,244,150)

Page 133



55997 Institute For Advanced Learning And Research

55998 Southwest Virginia Regional Jail Authority

55999 Clinch Valley Soil & Water Conservation District

Total Political Subdivisions






FNP - Ending



31,219 78,347 200,053 (49,397) 0 (1,645) (182) 258,395 2,665,962 2,924,357 (760,452)

1,675,312 763,169 2,203,103 (772,954) (168,898) (17,433) (3,110) 3,679,189 29,017,076 32,696,265 (3,293,684)

(689) 4,019 13,374 0 0 (110) (12) 16,582 178,918 195,500 (55,764)

490,285,730 241,338,859 1,415,455,743 (1,010,020,514) (41,324,495) (12,235,799) (30,923,754) 1,052,575,770 19,250,246,782 20,302,822,552 2,194,911,952

Page 134

Schedule F – Summary of Main Plan Provisions

Page 135

SCHEDULE F

SUMMARY OF MAIN BENEFIT AND CONTRIBUTION PROVISIONS

This schedule summarizes the major retirement benefit provisions of VRS included in the valuations. It is not intended to be, nor should it be interpreted as, a complete statement of all plan provisions.

Benefit Provisions which apply to all VRS Plans Plan Year: Twelve-month period ending June 30th.

Administration: All plans are administered by the Board of Trustees of the

Virginia Retirement System.

Plan 1: Members hired prior to July 1, 2010 and who were vested as of January 1, 2013.

Plan 2: Members hired on or after July 1, 2010, or members hired

prior to July 1, 2010 and who were not vested as of January 1, 2013. Members hired after January 1, 2014 in the State Police and Virginia Law Officers Plans are in Plan 2.

Hybrid: Members hired on or after January 1, 2014 or by member

election. There is no Hybrid Plan in the State Police and Virginia Law Officers Plans.

Eligibility: All full-time, salaried, permanent employees of the

Commonwealth of Virginia or of any participating Virginia city, county, town or political subdivision or of any local Virginia school boards are eligible to become members of VRS. This summary covers the provisions relating to state employees.

Employee Contributions: Defined Benefit - Active members in Plan 1 and Plan 2 contribute 5% of their

creditable compensation per year. Active members in the Hybrid Plan contribute 4% of their creditable compensation per year. The employer may "pick-up" the member's assessments under the provisions of Internal Revenue Code Section 414(h).

Schedule F – Summary of Main Plan Provisions

Page 136

Defined Contribution - Active members in the Hybrid Plan are required to contribute 1% of their creditable compensation per year to the defined contribution component of the Hybrid Plan. Active members can make voluntary additional contributions of up to 4% of their creditable compensation. The employer matches the required 1% and will match 100% of the first 1% of voluntary contributions plus 50% of additional voluntary contributions up to the 4% maximum.

Creditable Compensation: Annual salary minus any overtime pay, payments of a

temporary nature, or payments for extra duties.

Optional Forms of Payment: There are optional forms of payment available on an actuarially equivalent basis, as follows:

100% Survivor Option:

Payable for the member's life. Upon the member's death, 100% of the benefit continues to the contingent annuitant.

50% Survivor Option:

Upon the member's death, 50% of the benefit continues to the contingent annuitant.

Leveling Option:

A temporarily increased retirement allowance payable to a date specified by the member and a reduced retirement allowance (on an actuarially equivalent basis) payable after the specified date for the member's remaining lifetime.

Partial Lump Sum Option:

The member may elect to receive a lump sum payment equal to the sum of 12, 24, or 36 payments of the standard monthly life annuity. The member's monthly benefit will be actuarially reduced to reflect the lump sum payment. The member may then elect to receive the reduced monthly annuity under any of the other optional forms of payment.

Actuarial equivalence is based on tables adopted by the Board of Trustees.

Schedule F – State Employees’ Plan Provisions

Page 137

STATE EMPLOYEES

Plan Specific Benefit Provisions

Effective Date: March 1, 1952 Type of Plan: VRS is a qualified governmental defined benefit retirement

plan. For Governmental Accounting Standards Board purposes, it is considered an agent multiple-employer PERS with separate cost-sharing pools for state employees and teachers.

Service: Employees receive credit of one month of service for each

month a contribution is made on their behalf to VRS. A member may also purchase credit for certain periods, such as time spent in the military, by paying a purchase rate established by the VRS Board. Special rules and limits govern the purchase of additional service.

Average Final Compensation:

Plan 1: The average of the member’s highest 36 consecutive months of salary.

Plan 2 and Hybrid: The average of the member’s highest 60 consecutive months

of salary.

Normal Retirement:

Plan 1: Eligibility:

A member may retire upon Normal Retirement on or after age 65 with credit for five years of service.

Annual Benefit:

1.70% of average final compensation (AFC) times years of service.

Payment Form:

Benefits are paid as a monthly life annuity, with a guarantee that if the payments do not exceed the


Page 138

member's contributions plus interest, determined as of the date at retirement, the balance will be paid in a lump sum to the member's beneficiary. Optional forms of payment are available.


A member may retire upon Normal Retirement after reaching Social Security normal retirement age plus five years of service.

Annual Benefit:

1.70% of average final compensation (AFC) times years of service up to January 1, 2013 plus 1.65% of AFC times years of service from January 1, 2013.

Payment Form:

Benefits are paid as a monthly life annuity, with a guarantee that if the payments do not exceed the member's contributions plus interest, determined as of the date at retirement, the balance will be paid in a lump sum to the member's beneficiary. Optional forms of payment are available.

Hybrid: Eligibility:


Annual Benefit:


Payment Form:

Benefits are paid as a monthly life annuity, with a guarantee that if the payments do not exceed the member's contributions plus interest, determined as of the date at retirement, the balance will be paid in


Page 139

a lump sum to the member's beneficiary. Optional forms of payment are available.

Early Retirement:


A member may retire early after reaching age 50 with at least ten years of service credit, or age 55 with credit for at least five years of service.

Annual Benefit:

Calculated the same as the normal retirement benefit, using actual service at retirement and multiplied by a reduction factor. No reduction applies if the member has credit for thirty years of service at retirement and is at least age 50. For members at least age 55, the reduction is 0.5% per month for the first 60 months and 0.4% per month for the next 60 months. This reduction is applied for each month that the retirement age precedes 65, or if more favorable, for each month the service at retirement is less than 30. For members younger than 55 at retirement, the reduction factor determined as though the member were 55 is further reduced by multiplying it by a second factor, to reflect a 0.6% reduction for each month retirement precedes age 55.

Payment Form:

Same as for Normal Retirement above. Plan 2 and Hybrid: Eligibility:

A member may retire early after reaching age 60 with five years of service, or upon the sum of their age and their service being 90 (Rule of 90).

Annual Benefit:

Calculated the same as the normal retirement benefit, using actual service at retirement and multiplied by a reduction factor similar to Plan 1. No reduction is applied if the sum of the member’s age and service is equal to 90.


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Payment Form:

Same as for Normal Retirement above.

Disability Retirement - Non-VSDP: Eligibility:

A member hired prior to 1/1/1999 and who has declined VSDP coverage is eligible from the first day of employment.

Annual Benefit:

For members with less than five years of service credit, the minimum guaranteed benefit. For members with greater than five years of service credit, the greater of the minimum guaranteed benefit and 1.70% of AFC times service credit. Benefit is reduced by Worker's Compensation (if any).

Minimum Guaranteed Benefit:

Workers Compensation Guarantee:

66 2/3% of AFC if member does not qualify for primary Social Security and 50% of AFC if member qualifies for primary Social Security.

Special Retirement Allowance Guarantee:

50% of AFC if member does not qualify for primary Social Security and 33 1/3% of AFC if member qualifies for primary Social Security.

Service Credit:

If disability occurs before age 60, service is the smaller of 1) twice actual service, and 2) rendered service plus the number of years remaining between age at disability and age 60.


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Payment Form:

The disability benefit commences immediately upon the member's retirement. Benefits cease upon recovery or reemployment. Disability benefits are payable as a monthly life annuity with a guarantee that, at the member's death, the sum of the member's contributions plus interest as of the date of retirement will be paid in a lump sum to the member's beneficiary. 100% and 50% Survivor Options are also permitted for disability retirement. (A refund of the member's contribution account is paid out for a work-related disability.)

Disability Retirement – VSDP: Provisions applying to members entering in 1999 or later and

continuing members who have elected this benefit: In lieu of the above benefits, these members will be covered by the Virginia Sickness and Disability Program (VSDP). Under VSDP, these members will receive a deferred benefit payable at age 65 from this plan. The deferred benefit will be computed like a normal retirement benefit. For this calculation, a member's creditable service will include the period of disability, and the Average Final Compensation will be adjusted to reflect increases in the cost-of-living between the date of disability and age 65. If the member dies while disabled before age 65, a death benefit will be determined as though the employee were an active member.

Deferred Termination Benefit:


A member with at least five years of service who does not withdraw his/her contributions from the fund is eligible for a deferred termination benefit.

Annual Benefit:

Same as normal retirement benefit, but both AFC and service are determined at the time the member leaves active employment. Benefits may commence unreduced at age 65 or at age 50 with at least 30 years of service. Reduced benefits may commence at or


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after age 55 with more than 5 years of service or age 50 with at least 10 years of service.

Payment Form:


Death Benefit:

The beneficiary of a member who dies after leaving active service but before retiring is entitled to receive a lump sum distribution of the deceased member's contribution account.

Plan 2 and Hybrid: Eligibility:


Annual Benefit:

Same as normal retirement benefit, but both AFC and service are determined at the time the member leaves active employment. Benefits commence unreduced at Social Security Normal Retirement Age. Reduced benefits may commence on or after age 60 with five years of service.

Payment Form:


Death Benefit:



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Withdrawal (Refund) Benefit: Eligibility:

All members leaving covered employment with less than five years of service are eligible. Optionally, vested members (those with five or more years of service) may withdraw their contributions plus interest in lieu of the deferred benefits otherwise due.

Benefit:

The member who withdraws receives a lump-sum payment of his/her employee contributions, plus the interest credited on these contributions. Interest is credited at 4%.

Death Benefit: Eligibility:

Death must have occurred while an active or inactive, non-retired member.

Benefit:

Upon the death of a non-vested member, a refund of the member's contributions and interest is paid. Upon the death of a vested member, if death occurs while in active service the qualifying survivor of the member is entitled to receive a benefit determined as though the member retired, elected the 100% Survivor Option, then died. If the member dies before reaching age 55, the member is assumed to be 55 for benefit calculation purposes. The qualifying survivor may elect to receive a refund of the contributions plus interest in lieu of the monthly benefit. If the death occurs while inactive, benefits payable are described in Section 9(d).

Work-Related Death:

Qualifying survivor would receive 50% of AFC if beneficiary does not qualify for Social Security survivor benefits and 33 1/3% of AFC if beneficiary qualifies for Social Security survivor benefits. This benefit is reduced by Worker's Compensation. In


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addition, a refund of the member's contribution account is paid to the beneficiary.

Cost-of-Living Increase:

Plan 1: Members qualify for cost-of-living increases on July 1 of the second calendar year after retirement. Automatic cost-of-living increases are calculated as the first 3% of the Consumer Price Index increase plus half of each percentage increase from 3% to 7%.

Plan 2 and Hybrid: Members qualify for cost-of-living increases on July 1 of the

second calendar year after retirement. Automatic cost-of-living increases are calculated as the first 2% increase of the Consumer Price Index plus half of each percent from 2% to 4%, with the maximum cost-of-living increase of 3%.

Plans 1, 2 & Hybrid: The COLA is deferred for one full calendar year after the

member reaches unreduced retirement age. The deferred COLA does not apply to employees within five years of eligibility for unreduced retirement as of January 1, 2013 and to members who retire with twenty or more years of service.

Schedule F – Teachers’ Plan Provisions

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TEACHERS Plan Specific Benefit Provisions

Effective Date: March 1, 1952 Type of Plan: VRS is a qualified governmental defined benefit retirement

plan. For Governmental Accounting Standards Board purposes, it is considered an agent multiple-employer PERS with separate cost-sharing pools for state employees and teachers.


month a contribution is made on their behalf to VRS. A member may also purchase credit for certain periods, such as time spent in the military, by paying a purchase rate established by the VRS Board. Special rules and limits govern the purchase of additional service.




of salary.

Normal Retirement:



Annual Benefit:


Payment Form:

Benefits are paid as a monthly life annuity, with a guarantee that if the payments do not exceed the member's contributions plus interest, determined as of the date at retirement, the balance will be paid in


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a lump sum to the member's beneficiary. Optional forms of payment are available.



Annual Benefit:

1.70% of average final compensation (AFC) times years of service up to January 1, 2013 plus 1.65% of AFC times years of service from January 1, 2013.

Payment Form:


Hybrid: Eligibility:


Annual Benefit:


Payment Form:



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Early Retirement:


A member may retire early after reaching age 50 with at least ten years of service credit, or age 55 with credit for at least five years of service.

Annual Benefit:

Calculated the same as the normal retirement benefit, using actual service at retirement and multiplied by a reduction factor. No reduction applies if the member has credit for thirty years of service at retirement and is at least age 50. For members at least age 55, the reduction is 0.5% per month for the first 60 months and 0.4% per month for the next 60 months. This reduction is applied for each month that the retirement age precedes 65, or if more favorable, for each month the service at retirement is less than 30. For members younger than 55 at retirement, the reduction factor determined as though the member were 55 is further reduced by multiplying it by a second factor, to reflect a 0.6% reduction for each month retirement precedes age 55.

Payment Form:

Same as for Normal Retirement above. Plan 2 and Hybrid: Eligibility:

A member may retire early after reaching age 60 with five years of service or upon the sum of their age and their service being 90 (Rule of 90).

Annual Benefit:

Calculated the same as the normal retirement benefit, using actual service at retirement and multiplied by a reduction factor similar to Plan 1. No reduction is applied if the sum of the member’s age and service is equal to 90.


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Payment Form:


Disability Retirement (Plan 1 and Plan 2): Eligibility:

A member is eligible from the first day of employment.

Annual Benefit:







Service Credit:



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Payment Form:


Disability Retirement – VLDP (Hybrid Plan): Provisions applying to Hybrid members: In lieu of the above

benefits, these members will be covered by the Virginia Local Disability Program (VLDP). Under VLDP, these members will receive a deferred benefit payable at normal retirement from this plan. The deferred benefit will be computed like a normal retirement benefit. For this calculation, a member's creditable service will include the period of disability, and the Average Final Compensation will be adjusted to reflect increases in the cost-of-living between the date of disability and the date of normal retirement. If the member dies while disabled before normal retirement, a death benefit will be determined as though the employee were an active member.


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Deferred Termination Benefit:



Annual Benefit:

Same as normal retirement benefit, but both AFC and service are determined at the time the member leaves active employment. Benefits may commence unreduced at age 65 or at age 50 with at least 30 years of service. Reduced benefits may commence at or after age 55 with more than 5 years of service or age 50 with at least 10 years of service.

Payment Form:


Death Benefit:


Plan 2 and Hybrid: Eligibility:


Annual Benefit:

Same as normal retirement benefit, but both AFC and service are determined at the time the member leaves active employment. Benefits commence unreduced at Social Security Normal Retirement Age. Reduced benefits may commence on or after age 60 with five years of service.


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Payment Form:


Death Benefit:




Benefit:




Benefit:

Upon the death of a non-vested member, a refund of the member's contributions and interest is paid. Upon the death of a vested member, if death occurs while in active service the qualifying survivor of the member is entitled to receive a benefit determined as though the member retired, elected the 100% Survivor Option, then died. If the member dies before reaching age 55, the member is assumed to be 55 for benefit calculation purposes. The qualifying survivor may elect to receive a refund of the contributions plus interest in lieu of the monthly


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benefit. If the death occurs while inactive, benefits payable are described in Section 9(d).

Work-Related Death:

Qualifying survivor would receive 50% of AFC if beneficiary does not qualify for Social Security survivor benefits and 33 1/3% of AFC if beneficiary qualifies for Social Security survivor benefits. This benefit is reduced by Worker's Compensation. In addition, a refund of the member's contribution account is paid to the beneficiary.







Schedule F – State Police Plan Provisions

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STATE POLICE Plan Specific Benefit Provisions

Effective Date: July 1, 1950 Type of Plan: SPORS is a qualified governmental defined benefit

retirement plan. For Governmental Accounting Standards Board purposes, it is considered a single-employer PERS.


month a contribution is made on their behalf to SPORS. A member may also purchase credit for certain periods, such as time spent in the military, by paying a purchase rate established by the VRS Board. Special rules and limits govern the purchase of additional service.



Plan 2: The average of the member’s highest 60 consecutive months

of salary. Normal Retirement: Eligibility:


Annual Benefit:

1.85% of average final compensation (AFC) times years of service for retirements on or after July 1, 2007 (1.70% of AFC times years of service for retirements prior to July 1, 2007).

Payment Form:



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Temporary Supplement:

A member hired on or after July 1, 1974 who has 20 or more years of hazardous service at retirement or a member hired before July 1, 1974 who is vested under SPORS/VaLORS benefits shall receive an additional annual retirement allowance of $13,548 payable from the date of retirement to their Social Security normal retirement age. This amount is adjusted biennially based upon increases in Social Security benefits during the interim period.

Early Retirement: Eligibility:

A member may retire early after reaching age 50 with at least five years of service.

Annual Benefit:

Calculated the same as the normal retirement benefit, using actual service at retirement and reduced by 1/2% for the first 60 months and 4/10% for any additional months of early retirement. This reduction is applied for each month that the retirement age precedes 60, or if more favorable, for each month the service at retirement is less than 25. No reduction applies if the member has credit for 25 years of service at retirement.

Payment Form:

Same as for Normal Retirement above. Temporary Supplement:

A member hired on or after July 1, 1974 who has 20 or more years of hazardous service at retirement or a member hired before July 1, 1974 who is vested under SPORS/VaLORS benefits shall receive an additional annual retirement allowance of $13,548 payable from the date of retirement to their Social Security normal retirement age. This amount is


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adjusted biennially based upon increases in Social Security benefits during the interim period.



Annual Benefit:







Service Credit:



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Payment Form:


Disability Retirement – VSDP: Provisions applying to members entering in 1999 or later and continuing members who have elected this benefit: In lieu of the above benefits, these members will be covered by the Virginia Sickness and Disability Program (VSDP). Under VSDP, these members will receive a deferred benefit payable at age 60 from this plan. The deferred benefit will be computed like a normal retirement benefit. For this calculation, a member's creditable service will include the period of disability, and the Average Final Compensation will be adjusted to reflect increases in the cost-of-living between the date of disability and age 60. If the member dies while disabled before age 60, a death benefit will be determined as though the employee were an active member.

Deferred Termination Benefit: Eligibility:


Annual Benefit:

Same as normal retirement benefit, but both AFC and service are determined at the time the member leaves active employment. Benefits may commence unreduced at age 60 or at age 50 with at least 25 years of service. Reduced benefits may commence at or after age 50 if the member is not eligible for an unreduced benefit.


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Payment Form:

The form of payment is the same as for Normal Retirement above.

Death Benefit:




Benefit:


Death Benefit Eligibility:

Death must have occurred while an active, non-retired member.

Benefit:

Upon the death of a non-vested member, a refund of the member's contributions and interest is paid. Upon the death of a vested member, if death occurs while in active service the qualifying survivor of the member is entitled to receive a benefit determined as though the member retired, elected the 100% Survivor Option, then died. If the member dies before reaching age 50, the member is assumed to be 50 for benefit calculation purposes. The qualifying survivor may elect to receive a refund of the


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contributions plus interest in lieu of the monthly benefit. If the death occurs while inactive, benefits payable are described in Section 9(d).

Work-Related Death:




Plan 2: Members qualify for cost-of-living increases on July 1 of the

second calendar year after retirement. Automatic cost-of-living increases are calculated as the first 2% increase of the Consumer Price Index plus half of each percent from 2% to 4%, with the maximum cost-of-living increase of 3%. This COLA will be deferred until the date at which the member is eligible for unreduced retirement.

Plans 1 & 2: The COLA is deferred for one full calendar year after the


Schedule F – Judicial Plan Provisions

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JUDICIAL Plan Specific Benefit Provisions

Effective Date: July 1, 1970

Type of Plan: JRS is a qualified governmental defined benefit retirement

plan. For Governmental Accounting Standards Board purposes, it is considered a single-employer PERS.

Service:

Appointed or elected prior to 7/1/2010: Employees receive credit of one month of service multiplied

by a weighting factor of 3.5 (2.5 for judges entering JRS on or after January 1, 1995) for each month a contribution is made on their behalf to JRS. This weighted service is used for all purposes under this plan, including determining a member's vested status, determining whether a member is eligible for retirement, computing early retirement reductions, and computing the amount of the benefit. A member may also purchase credit for certain periods, such as time spent in the military, by paying a purchase rate established by the VRS Board. Special rules and limits govern the purchase of additional service.

Appointed or elected on and after 7/1/2010: Employees receive credit of one month of service multiplied

by a tiered weighting factor for each month a contribution is made on their behalf to JRS. First term judges under age 45 at the time of appointment/election use a weighing factor of 1.5, judges age 45 – 54 use a weighing factor of 2.0, and judges age 55 and above use a weighing factor of 2.5. This weighted service is used for all purposes under this plan, including determining a member's vested status, determining whether a member is eligible for retirement, computing early retirement reductions, and computing the amount of the benefit. A member may also purchase credit for certain periods, such as time spent in the military, by paying a purchase rate established by the VRS Board. Special rules and limits govern the purchase of additional service.


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of salary. Normal Retirement Eligibility:

A member may retire upon Normal Retirement on or after age 65 with credit for five years of service. The mandatory retirement age for judges is age 73.

Annual Benefit:

1.70% of average final compensation (AFC) times years of service, not to exceed 78% of AFC. For members appointed or elected on or after January 1, 2013, the benefit multiplier is 1.65% and for members appointed or elected on or after January 1, 2014, the benefit multiplier is 1.00%

Payment Form:


Early Retirement Eligibility:

A member may retire early after reaching age 55 with credit for five years of service.

Annual Benefit:

Calculated the same as the normal retirement benefit, using actual service at retirement and multiplied by a reduction factor. No reduction applies if the member has reached age 60 and has credit for 30 or more years of creditable service. For other members, the


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reduction is 0.5% per month for the first 60 months and 0.4% per month for the next 60 months. This reduction is measured from the later of age 60 and the point at which the member would have earned 30 years of service, or if more favorable, from age 65.

Payment Form:


Disability Retirement Eligibility:

A member is eligible from the first day of employment.

Annual Benefit:

For members with less than five years of service credit, the minimum guaranteed benefit. For members with greater than five years of service credit, the greater of the minimum guaranteed benefit and 1.70% of AFC times service credit (1.65% if appointed or elected on or after January 1, 2013 and 1.00% if appointed or elected on or after January 1, 2014). Benefit is reduced by Worker's Compensation (if any).




Special Retirement Allowance Guarantee



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Service Credit:


Payment Form:


Deferred Termination Benefit Eligibility:

A member with at least five years of service who does not withdraw his/her contributions from the fund is eligible for a deferred termination benefit

Annual Benefit:


Payment Form:



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Death Benefit:


Withdrawal (Refund) Benefit Eligibility:


Benefit:


Death Benefit Eligibility:

Death must have occurred while an active, non-retired member.

Benefit:



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Work-Related Death:

Qualifying survivor would receive 50% of AFC if beneficiary does not qualify for Social Security survivor benefits, and 33 1/3% of AFC if beneficiary qualifies for Social Security survivor benefits. This benefit is reduced by Worker's Compensation. In addition, a refund of the member's contribution account is paid to the beneficiary.







Schedule F – Virginia Law Officers’ Plan Provisions

Page 165

VIRGINIA LAW OFFICERS Plan Specific Benefit Provisions

Effective Date: October 1, 1999

Type of Plan: VaLORS is a qualified governmental defined benefit

retirement plan. For Governmental Accounting Standards Board purposes, it is considered a single-employer PERS.


month a contribution is made on their behalf to VaLORS. A member may also purchase credit for certain periods, such as time spent in the military, by paying a purchase rate established by the VRS Board. Special rules and limits govern the purchase of additional service.



Plan 2: The average of the member’s highest 60 consecutive months

of salary. Normal Retirement: Eligibility:


Annual Benefit:

For all employees hired on or after July 1, 2001, the benefit is calculated as 2.00% of average final compensation (AFC) times years of service.

Employees hired before July 1, 2001, must make a one-time election to receive benefits under (i) or (ii) below:

(i) 1.70% of average final compensation (AFC) times years of service plus the temporary supplement described in 5(d).


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(ii) 2.00% of average final compensation (AFC) times years of service and no temporary supplement.

Payment Form:



A member who is hired before July 1, 2001, and who was either (i) hired on or after July 1, 1974 who has 20 or more years of hazardous service at retirement or (ii) a member hired before July 1, 1974 who is vested under SPORS/VaLORS benefits shall be eligible to receive an additional annual retirement allowance of $13,548 payable from the date of retirement to age 65. This amount is adjusted biennially based upon increases in Social Security benefits during the interim period. The eligible employee must have made a one-time election to receive benefits under b(i) to receive this supplement.

Early Retirement: Eligibility:

A member may retire early after reaching age 50 with credit for five years of service.

Annual Benefit:

Calculated the same as the normal retirement benefit, using actual service at retirement and reduced by 0.5% per month for the first 60 months and 0.4% per month for any additional months of early retirement. This reduction is applied for each month that the retirement age precedes 60, or if more favorable, for each month the service at retirement is less than 25.


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No reduction applies if the member has credit for 25 years of service at retirement.

Payment Form:



A member who is hired before July 1, 2001, and who was either (i) hired on or after July 1, 1974 who has 20 or more years of hazardous service at retirement or (ii) a member hired before July 1, 1974 who is vested under SPORS/VaLORS benefits shall be eligible to receive an additional annual retirement allowance or $13,548 payable from the date of retirement to age 65. This amount is adjusted biennially based upon increases in Social Security benefits during the interim period. The eligible employee must have made a one-time election to receive benefits under 5(b)(i) to receive this supplement.



Annual Benefit:



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Service Credit:


Payment Form:

The disability benefit commences immediately upon the member's retirement. Benefits cease upon recovery or reemployment. Disability benefits are payable as a monthly life annuity with a guarantee that, at the member's death, the sum of the member's contributions plus interest as of the date of retirement will be paid in a lump sum to the member's beneficiary. 100% and 50% Survivor Options are also permitted for disability retirement. (A refund of the member's contribution account is paid out for a work-related disability.

Disability Retirement – VSDP: Provisions applying to members entering in 1999 or later and

continuing members who have elected this benefit: In lieu of the above benefits, these members will be covered by the Virginia Sickness and Disability Program (VSDP). Under VSDP, these members will receive a deferred benefit payable at age 60 from this plan. The deferred benefit will be computed like a normal retirement benefit. For this


Page 169

calculation, a member's creditable service will include the period of disability, and the Average Final Compensation will be adjusted to reflect increases in the cost-of-living between the date of disability and age 60. If the member dies while disabled before age 60, a death benefit will be determined as though the employee were an active member.

Deferred Termination Benefit: Eligibility:


Annual Benefit:


Payment Form:


Death Benefit:





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Benefit:




Benefit:


Work-Related Death:



Plan 1: Members qualify for cost-of-living increases on July 1 of the second calendar year after retirement. Automatic cost-of-living increases are calculated as the first 3% of the


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Consumer Price Index increase plus half of each percentage increase from 3% to 7%.

Plan 2: Members qualify for cost-of-living increases on July 1 of the


Plans 1 & 2: The COLA is deferred for one full calendar year after the


Schedule F – Summary of Plan Changes

Page 172

Summary of Plan Changes

1996 Valuation

1. Any member with at least 25 years of service may purchase prior service credit for a) active duty military service in the armed forces of the United States, b) certified creditable service in the retirement system of another state, or c) both at the rate of 5% of current compensation or average final compensation, if greater, times years of service purchased.

2. VRS may enter into an agreement with any political subdivision of the Commonwealth of

Virginia which has a defined benefit plan that is not supplemental to VRS to permit portability of service credit on a cost-neutral basis.

3. Early retirement is allowed at age 50 with 10 years of service. The early retirement benefit

is determined as if the member is age 55 (but using actual service and AFC) reduced by 0.6% for each month the member is younger than age 55. This benefit can be no smaller than the value of the member's contributions and interest paid in monthly installments over the member's lifetime.

4. The service multiplier for judges entering the Retirement System after January 1, 1995 is

2.5. 5. Effective 7/1/98, a health credit of $1.50 per month per year of service (up to 30 years) is

automatically provided to teachers in VRS who retire with at least 15 years of service. An additional credit of $1.00 per month per year of service (up to 30 years) can be provided.

1998 Valuation 1. Effective January 1, 1999, the retirement benefit became 1.7% of average final pay times

years of service. The 3% benefit adjustment was eliminated for future retirees. A 1.6% ad hoc benefit increase was provided for all retirees and beneficiaries receiving benefits as of December 31, 1999.

2. On January 1, 1999, the Virginia Sickness and Disability Program became effective. All

future new members will be covered by this program, and will only receive a deferred retirement benefit from VRS. Members joining before 1999 were allowed to make a one-time irrevocable election to join this program. (Applies to State Employees and State Police.)

3. Effective July 1, 1999, state employees, teachers and employees of participating local units

that had not elected out of this benefit may retire with an unreduced benefit if they are at least 50 years old and they have earned at least 30 years of service.


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1999 Valuation 1. 100% Joint and Survivor Option is payable in the case of death of a member who dies while

in active service. 2. 100% Joint and Survivor Option is payable for disability retirement. 2000 Valuation 1. On October 1, 1999, the Virginia Law Officers' Retirement System became effective. 2. The Board of Trustees adopted the use of a "pooled" contribution rate for State Employees

and Teachers. 2001 Valuation 1. The State Police System had their temporary supplement starting at retirement extended

from age 65 to their Social Security retirement age. 2. The Virginia Law Officers System has changed their benefit multiplier from 1.7% to 2.0%

of pay with no temporary supplement for all new hires and rehires after July 1, 2001 as well as for current participants who have made an election to change formulas.

3. The Partial Lump Sum Option was added as an additional optional form of payment. This

option provides the retiring member with a lump sum payment equal to the sum of 12, 24, or 36 payments of the standard monthly life annuity. The member's monthly annuity is actuarially reduced to reflect the lump sum payment.

2003 Valuation No actuarially material changes were made to the plan provisions. Listed below are the two minor changes of note. 1. School superintendents with five years of service may now purchase an additional ten years

of out-of-state service. The superintendent must not be eligible for an out-of-state benefit. 2. The leveling option was restored as an optional form of payment. Benefits may be leveled

to age 62 or older, and the benefit cannot reduce more than 50%. Any COLAs are calculated on the basic benefit amount.

2007 Valuation The State Police changed their benefit multiplier from 1.70% to 1.85% of pay.


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2011 Valuation In 2010, VRS adopted a second retirement plan. All employees hired on or after July 1, 2010 are automatically enrolled in this plan. The differences between Plan 1 and Plan 2 are listed below:

1. The Average Final Compensation is now based on the highest 60 consecutive months of service.

2. The Cost of Living Adjustment was adjusted to be the first 2% increase of the Consumer Price Index plus half of each percent from 2% to 10%, with the maximum cost-of-living increases of 6%.

3. The Normal Retirement Age is Social Security normal retirement age plus five years

of service. A member is eligible for unreduced early retirement when the sum of his or her age plus years of service is 90 (Rule of 90). Eligibility for reduced early retirement is at age 60 with five years of service.

4. Judges service weight has been changed. For first term judges less than age 45 the service weight is 1.5; for judges age 45 – 54 the service weight is 2.0; finally, for judges age 55 and above the service weight is 2.5.

The State Employees Plan and the Teachers Plan adopted changes 1, 2, and 3 listed above. The State Police Plan and the Virginia Law Officers Plan adopted changes 1 and 2 listed above. The Judicial Plan adopted changes 1, 2, and 4 2012 Valuation In, 2012 HB 1130 / SB 498 was enacted and will go into effect on January 1, 2013. A summary of this bill is listed below:

1. Active non-vested members in Plan 1 will have their Average Final Compensation based on the highest 60 consecutive months of service instead of the highest 36 consecutive months of service. This provision applies to all plans.

2. Active non-vested members in Plan 1 and all Plan 2 members will accrue benefits at 1.65%

as of the effective date. This provision applies only to the State and Teacher Plans as well as members in political subdivision plans not covered by hazardous duty benefits members.

3. Active members in the Judicial plan hired after January 1, 2013 will accrue benefits at 1.65%.

4. Active non-vested members in Plan 1 will now have to satisfy the Rule of 90 (sum of age and service at least 90) or reach their Social Security Normal Retirement Age to be eligible


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for Unreduced Retirement. These same members must attain age 60 with 5 years of service to be eligible for Early Retirement. This provision applies only to the State and Teachers Plans as well as members in political subdivision plans not covered by hazardous duty benefits members.

5. Active non-vested members in Plan 1 and all Plan 2 members will only be able to receive a maximum COLA of 3%. This provision applies to all plans.

6. All active employees not within 5 years of eligibility for unreduced retirement as of January 1, 2013 and retiring with less than 20 years of service will have their COLA deferred to one year after their unreduced retirement date after beginning to receive benefits. All active employees within 5 years of eligibility for unreduced retirement as of January 1, 2013 are grandfathered into the old provisions with no deferral of the COLA.

2014 Valuation The 2014 valuation includes Hybrid Plan members for the first time. The Hybrid Plan covers eligible employees hired on or after January 1, 2014 in the State, Teachers and Judicial plans. The Hybrid Plan does not apply to members in the State Police and VaLORS plans. The Hybrid Plan consists of defined benefit plan and defined contribution plan components. Defined benefit plan component The benefits under the defined benefit plan are similar to Plan 2 benefits except that the benefit accrual rate is 1% under the Hybrid Plan. Defined contribution plan component Active members in the Hybrid Plan are required to contribute 1% of their creditable compensation per year to the defined contribution component of the Hybrid Plan. Active members can make voluntary additional contributions of up 4% of their creditable compensation. The maximum employee contribution is 5% of pay. Employers are also required to contribute 1% of pay to the defined contribution component for members in the Hybrid Plan. In addition, employers match the employee’s first 1% of voluntary contributions and 0.5% match for each additional 1% of voluntary employee contributions. The maximum employer contribution is 3.5% of pay of members in the defined contribution component of the Hybrid Plan. 2015 Valuation The mandatory retirement age for Judges was increased from age 70 to age 73.

Schedule G – Statement of Actuarial Assumptions and Methods

Page 176

SCHEDULE G

STATEMENT OF ACTUARIAL ASSUMPTIONS AND METHODS The assumptions and methods used in the valuations were based on the actuarial experience study prepared as of June 30, 2016 and adopted by the VRS Board of Trustees. These assumptions comply with Actuarial Standard of Practice (ASOP) No. 27, Selection of Economic Assumptions for Measuring Pension Obligations and ASOP No. 35, Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations.

Assumptions and Methods which apply to all VRS Plans Investment Return Rate: 7.00% per annum, compounded annually, net of investment

expenses. Inflation Assumption: 2.50% per year. Actuarial Cost Method: Entry age normal cost method. Actuarial gains and losses

are reflected in the unfunded actuarial accrued liability. Funding Period: The legacy unfunded actuarial accrued liability less the

deferred contribution as of June 30, 2013 is amortized over a closed 30 year period from June 30, 2013. The amortization period of the unfunded less the deferred contribution, will decrease by one each year until reaching 0 years. The deferred contribution, as defined under 2011 Appropriation Act, Item 469(l)(6), has been paid off except for Teachers which is to be amortized using a level-dollar, closed 10 year period beginning June 30, 2011. The actuarial gains and losses and other changes in the unfunded due to benefit and actuarial assumption and method changes for each valuation subsequent to the June 30, 2013 valuation will be amortized over a closed 20 year period.

The amortization payment includes an adjustment of

1.019233 to account for the passage of time from the valuation date to the date the contribution is made.

Payroll Growth Rate: 3.00% per annum. Asset Valuation Method: For purposes of GASB 68, the value of assets is equal to the

market value of assets.

To calculate the actuarially determined contributions, the method of valuing assets is intended to recognize a

Schedule G – Statement of Actuarial Assumptions and Methods

Page 177

“smoothed” market value of assets. Under this method, the difference between actual return on market value from investment experience and the expected return on market value is recognized over a five-year period. The resulting actuarial value of assets cannot be less than 80% or more than 120% of the market value of assets.

Cost-of-living Increase: 2.50% per year compounded annually for Plan 1 members

receiving benefits or vested as of January 1, 2013 and 2.25% compounded annually for all other members. The temporary supplement for SPORS and VaLORS members is assumed to be adjusted biennially based on increases of 2.50% per annum compounded annually.

Percent Electing a Deferred Termination Benefit: Terminating members are assumed to elect a return of

contributions or a deferred annuity, whichever is the most valuable benefit at the time of termination. Termination benefits are assumed to commence at normal retirement age.

Marriage Assumption: 100% of active employees are assumed to be married, with

males two years older than females. Service Related Disability: The service related disability benefits do not include an

adjustment for Social Security or Worker’s Compensation benefits.

Hazardous Duty Service: The valuations of SPORS and VaLORS assume that all VRS

service is hazardous duty service for purposes of determining eligibility for the temporary supplement.

Administrative Expenses: The employer contribution rates include a rate for

anticipated non-investment expenses based on actual prior year experience.

Schedule G – State Employees’ Actuarial Assumptions and Methods

Page 178

STATE EMPLOYEES Plan Specific Assumptions and Methods

MORTALITY RATES:

Pre-Retirement:

RP-2014 Employee Rates to age 80, Healthy Annuitant Rates at ages 81 and older projected with Scale BB to 2020; males set back 1 year, 85% of rates; females set back 1 year

Post-Retirement:

RP-2014 Employee Rates to age 49, Healthy Annuitant Rates at ages 50 and older projected with Scale BB to 2020; males set forward 1 year; females set back 1 year with 1.5% increase compounded from ages 70 to 85

Post-Disablement:

RP-2014 Disabled Mortality Rates projected with Scale BB to 2020; males 115% of rates; females 130% of rates

25% of pre-retirement deaths are assumed to be service related. Mortality improvement is anticipated under the post-retirement mortality assumption as projected with Scale BB.

20 0.00031 0.00044 0.00803 0.00016 0.00016 0.0028525 0.00043 0.00045 0.00957 0.00017 0.00017 0.0030430 0.00037 0.00046 0.00894 0.00020 0.00020 0.0038335 0.00042 0.00053 0.01035 0.00027 0.00027 0.0050340 0.00050 0.00066 0.01242 0.00036 0.00036 0.0069645 0.00073 0.00107 0.01925 0.00058 0.00058 0.0115550 0.00127 0.00431 0.02304 0.00098 0.00098 0.0152055 0.00211 0.00599 0.02639 0.00151 0.00333 0.0182760 0.00345 0.00789 0.02933 0.00214 0.00454 0.0208165 0.00587 0.01102 0.03389 0.00315 0.00684 0.0252270 0.00970 0.01677 0.04238 0.00527 0.01104 0.0341075 0.02704 0.05702 0.01930 0.0496380 0.04548 0.08047 0.03437 0.0738085 0.07920 0.11900 0.06378 0.1093390 0.14247 0.18618 0.11280 0.16137

State Employees Mortality Rates

Age

Male Female

PreRetirement

PostRetirement

PostDisablement

PreRetirement

PostRetirement

PostDisablement


Page 179

RETIREMENT RATES: The following rates of retirement are assumed for members eligible to retire from Plan 1.

30

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.033 0.033 0.125 0.12551 0.000 0.000 0.000 0.033 0.030 0.080 0.09052 0.000 0.000 0.000 0.033 0.030 0.080 0.09053 0.000 0.000 0.000 0.033 0.030 0.050 0.09054 0.000 0.000 0.000 0.033 0.030 0.050 0.09055 0.000 0.045 0.045 0.045 0.035 0.050 0.09056 0.000 0.045 0.040 0.040 0.040 0.050 0.09057 0.000 0.045 0.040 0.040 0.040 0.075 0.09058 0.000 0.045 0.040 0.040 0.040 0.100 0.09059 0.000 0.045 0.040 0.040 0.040 0.100 0.09060 0.000 0.045 0.050 0.050 0.050 0.115 0.09061 0.000 0.150 0.075 0.075 0.075 0.165 0.15062 0.000 0.150 0.100 0.100 0.100 0.200 0.20063 0.000 0.150 0.100 0.100 0.100 0.200 0.17564 0.000 0.150 0.135 0.135 0.135 0.200 0.17565 0.000 0.250 0.250 0.250 0.250 0.250 0.25066 0.000 0.275 0.250 0.250 0.250 0.250 0.25067 0.000 0.275 0.220 0.220 0.220 0.220 0.22068 0.000 0.200 0.220 0.220 0.220 0.220 0.22069 0.000 0.200 0.220 0.220 0.220 0.220 0.22070 0.000 0.200 0.220 0.220 0.220 0.220 0.22071 0.000 0.200 0.220 0.220 0.220 0.220 0.22072 0.000 0.200 0.220 0.220 0.220 0.220 0.22073 0.000 0.200 0.220 0.220 0.220 0.220 0.22074 0.000 0.200 0.220 0.220 0.220 0.220 0.220

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000

Age 0-4 5 6-9 10 11-29 >=31

Years of service

State Employees Retirement Rates, Plan 1 Male


Page 180

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.030 0.030 0.075 0.07551 0.000 0.000 0.000 0.035 0.030 0.075 0.06052 0.000 0.000 0.000 0.035 0.030 0.075 0.06053 0.000 0.000 0.000 0.035 0.035 0.100 0.09054 0.000 0.000 0.000 0.050 0.035 0.100 0.09055 0.000 0.050 0.050 0.050 0.040 0.100 0.09056 0.000 0.050 0.050 0.050 0.050 0.100 0.09057 0.000 0.050 0.050 0.050 0.050 0.100 0.09058 0.000 0.050 0.050 0.050 0.050 0.100 0.09059 0.000 0.050 0.050 0.050 0.050 0.100 0.09060 0.000 0.050 0.050 0.050 0.050 0.120 0.12561 0.000 0.075 0.080 0.080 0.080 0.165 0.17562 0.000 0.100 0.120 0.120 0.120 0.225 0.25063 0.000 0.175 0.120 0.120 0.120 0.225 0.17564 0.000 0.175 0.150 0.150 0.150 0.225 0.17565 0.000 0.275 0.275 0.275 0.275 0.275 0.30066 0.000 0.300 0.300 0.300 0.300 0.300 0.30067 0.000 0.300 0.250 0.250 0.250 0.250 0.25068 0.000 0.250 0.250 0.250 0.250 0.250 0.25069 0.000 0.250 0.250 0.250 0.250 0.250 0.25070 0.000 0.250 0.250 0.250 0.250 0.250 0.25071 0.000 0.250 0.250 0.250 0.250 0.250 0.25072 0.000 0.250 0.250 0.250 0.250 0.250 0.25073 0.000 0.250 0.250 0.250 0.250 0.250 0.25074 0.000 0.250 0.250 0.250 0.250 0.250 0.250

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000

Age 0-4 5 6-9 10 11-29 >=31

State Employees Retirement Rates, Plan 1 Female

Years of service

30


Page 181

RETIREMENT RATES: The following rates of retirement are assumed for members eligible to retire from Plan 2 and the Hybrid plan.

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.12551 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.080 0.08052 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.080 0.080 0.09053 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.050 0.050 0.090 0.09054 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.050 0.050 0.090 0.090 0.09055 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.050 0.050 0.090 0.090 0.090 0.09056 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.050 0.050 0.090 0.090 0.090 0.090 0.09057 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.075 0.075 0.090 0.090 0.090 0.090 0.090 0.09058 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.090 0.090 0.090 0.090 0.09059 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.090 0.090 0.090 0.090 0.090 0.09060 0.000 0.045 0.045 0.045 0.045 0.045 0.045 0.115 0.115 0.090 0.090 0.090 0.090 0.090 0.090 0.090 0.090 0.09061 0.000 0.150 0.075 0.075 0.075 0.075 0.165 0.165 0.150 0.150 0.150 0.150 0.150 0.150 0.150 0.150 0.150 0.15062 0.000 0.150 0.100 0.100 0.100 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.20063 0.000 0.150 0.100 0.100 0.200 0.200 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.17564 0.000 0.150 0.135 0.200 0.200 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.17565 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25066 0.000 0.275 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25067 0.000 0.275 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.22068 0.000 0.200 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.22069 0.000 0.200 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.22070 0.000 0.200 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.22071 0.000 0.200 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.22072 0.000 0.200 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.22073 0.000 0.200 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.22074 0.000 0.200 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220 0.220

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000

26 29 343332

State Employees Retirement Rates, Plan 2 and Hybrid Male

>=403130

Years of service

Age 0-4 5 6-25 27 28 3938373635


Page 182

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.07551 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.075 0.07552 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.075 0.075 0.06053 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.09054 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.09055 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.090 0.09056 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.090 0.090 0.09057 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.090 0.090 0.090 0.09058 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.090 0.090 0.090 0.090 0.09059 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.100 0.100 0.090 0.090 0.090 0.090 0.090 0.090 0.090 0.09060 0.000 0.050 0.050 0.050 0.050 0.050 0.050 0.120 0.120 0.125 0.125 0.125 0.125 0.125 0.125 0.125 0.125 0.12561 0.000 0.075 0.080 0.080 0.080 0.080 0.165 0.165 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.17562 0.000 0.100 0.120 0.120 0.120 0.225 0.225 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25063 0.000 0.175 0.120 0.120 0.225 0.225 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.17564 0.000 0.175 0.150 0.225 0.225 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.175 0.17565 0.000 0.275 0.275 0.275 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30066 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30067 0.000 0.300 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25068 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25069 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25070 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25071 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25072 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25073 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25074 0.000 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000

State Employees Retirement Rates, Plan 2 and Hybrid Female

Age

Years of service

0-4 5 6-25 26 29 >=403938373635343332313027 28


Page 183

DISABILITY RATES: As shown below for selected ages. 25% of disability cases are assumed to be service related.

20 0.00039 0.0003325 0.00072 0.0010030 0.00091 0.0021135 0.00129 0.0028140 0.00212 0.0035445 0.00343 0.0047450 0.00497 0.0062955 0.00629 0.0074260 0.00690 0.0073565 0.00657 0.0065370 0.00572 0.00841

State Employees Disability Rates

FemaleMaleAge


Page 184

TERMINATION RATES: The following are sample withdrawal rates based on age and years of service (for causes other than death, disability, or retirement).

20 0.25852 0.25852 0.25694 0.23691 0.19663 0.15321 0.11602 0.09132 0.08331 0.08331 0.0833125 0.22297 0.22297 0.22056 0.20171 0.16921 0.13670 0.10954 0.09132 0.08251 0.07732 0.0721430 0.17601 0.17601 0.17095 0.15425 0.13244 0.11401 0.10011 0.08993 0.08095 0.06790 0.0548535 0.15120 0.14553 0.13631 0.12195 0.10694 0.09577 0.08902 0.08387 0.07574 0.05878 0.0418340 0.14480 0.12618 0.11198 0.09890 0.08767 0.08029 0.07681 0.07442 0.06799 0.04938 0.0307745 0.14223 0.11470 0.09617 0.08321 0.07345 0.06888 0.06600 0.06412 0.05934 0.04282 0.0263050 0.13789 0.10668 0.08617 0.07370 0.06544 0.06362 0.05994 0.05630 0.05128 0.03879 0.0263055 0.13242 0.10032 0.08050 0.07094 0.06491 0.06348 0.05950 0.05391 0.04470 0.03550 0.0263060 0.13038 0.09617 0.07857 0.07094 0.06491 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000065 0.13038 0.09477 0.07859 0.07094 0.06491 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000070 0.13038 0.09477 0.07859 0.07094 0.06491 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

Years of service

State Employees Termination Rates, Male

>=109876Age 0 1 2 3 4 5

20 0.31434 0.31434 0.30334 0.27392 0.23350 0.18606 0.14708 0.12545 0.12362 0.12362 0.1236225 0.26747 0.26747 0.25594 0.23170 0.20061 0.16601 0.13663 0.11705 0.11136 0.11136 0.1113630 0.21874 0.20726 0.19398 0.17630 0.15700 0.13853 0.12163 0.10538 0.09500 0.09045 0.0904535 0.19257 0.17078 0.15532 0.14101 0.12758 0.11658 0.10633 0.09380 0.08241 0.07177 0.0601940 0.17770 0.14790 0.12987 0.11685 0.10577 0.09775 0.09030 0.08135 0.07188 0.05904 0.0374745 0.17029 0.13335 0.11247 0.09984 0.08920 0.08275 0.07531 0.06872 0.06277 0.05214 0.0302550 0.16721 0.12286 0.09934 0.08763 0.07822 0.07316 0.06479 0.05936 0.05545 0.05088 0.0302555 0.16695 0.11694 0.09149 0.08236 0.07660 0.07039 0.06175 0.05711 0.05138 0.05088 0.0302560 0.16695 0.11656 0.09060 0.08236 0.07660 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000065 0.16695 0.11656 0.09060 0.08236 0.07660 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000070 0.16695 0.11656 0.09060 0.08236 0.07660 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

>=10

State Employees Termination Rates, Female

Age

Years of service

0 1 2 3 4 7 85 6 9


Page 185

SALARY INCREASE RATES: The following total salary increase rates are used. The total salary increase rate consists of an inflation rate of 2.50%, a productivity component of 1.00%, and a variable merit component that is dependent on years of service.

Pay Increase Assumption

Years Total of Increase

Service (Next Year) 1 5.35% 2 5.35 3 4.75 4 4.45 5 4.45 6 4.45 7 4.35 8 4.25 9 4.00 10 4.00

11-19 3.65 20 or more 3.50

DISABILITY ELECTION: All active members hired on or after January 1, 1999 will enter the Virginia Sickness and Disability Program (VSDP) and will not be eligible to receive non-VSDP disability benefits. For members hired before January 1, 1999 we measure the liabilities based upon the member’s actual election contained in the valuation data. EMPLOYER CONTRIBUTION TO DEFINED CONTRIBUTION HYBRID PLAN: The valuation assumes an average employer defined contribution rate for members in the Hybrid Plan. This is reported by VRS for each valuation.

Schedule G – Teachers Employees’ Actuarial Assumptions and Methods

Page 186

TEACHERS Plan Specific Assumptions and Methods

MORTALITY RATES:

Pre-Retirement:

RP-2014 White Collar Employee Rates to age 80, White Collar Healthy Annuitant Rates at ages 81 and older projected with Scale BB to 2020

Post-Retirement:

RP-2014 White Collar Employee Rates to age 49, White Collar Healthy Annuitant Rates at ages 50 and older projected with Scale BB to 2020; males 1% increase compounded from ages 70 to 90; females set back 3 years with 1.5% increase compounded from ages 65 to 75 and 2.0% increase compounded from ages 75 to 90

Post-Disablement:

RP-2014 Disabled Mortality Rates projected with Scale BB to 2020; 115% of rates for males and females


20 0.00028 0.00028 0.00803 0.00014 0.00015 0.0025225 0.00033 0.00033 0.00957 0.00014 0.00014 0.0026930 0.00031 0.00031 0.00894 0.00018 0.00016 0.0033935 0.00036 0.00036 0.01035 0.00024 0.00020 0.0044540 0.00043 0.00043 0.01242 0.00033 0.00026 0.0061645 0.00067 0.00067 0.01925 0.00054 0.00040 0.0102250 0.00116 0.00272 0.02304 0.00091 0.00068 0.0134555 0.00192 0.00384 0.02639 0.00137 0.00225 0.0161660 0.00315 0.00501 0.02933 0.00194 0.00297 0.0184165 0.00540 0.00705 0.03389 0.00290 0.00460 0.0223170 0.00939 0.01144 0.04238 0.00505 0.00804 0.0301775 0.02063 0.05702 0.01419 0.0439080 0.03801 0.08047 0.02649 0.0652985 0.07325 0.11900 0.05139 0.0967290 0.14553 0.18618 0.10307 0.14275

Teachers Mortality Rates

Age

Male Female

PreRetirement

PostRetirement

PostDisablement

PreRetirement

PostRetirement

PostDisablement


Page 187

RETIREMENT RATES: The following rates of retirement are assumed for members eligible to retire from Plan 1.

30

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.020 0.020 0.175 0.17551 0.000 0.000 0.000 0.020 0.020 0.175 0.15052 0.000 0.000 0.000 0.020 0.020 0.175 0.15053 0.000 0.000 0.000 0.020 0.020 0.175 0.15054 0.000 0.000 0.000 0.040 0.035 0.175 0.15055 0.000 0.070 0.070 0.070 0.045 0.225 0.15056 0.000 0.070 0.045 0.045 0.045 0.225 0.15057 0.000 0.070 0.045 0.045 0.045 0.225 0.15058 0.000 0.070 0.060 0.060 0.060 0.225 0.15059 0.000 0.100 0.060 0.060 0.060 0.225 0.15060 0.000 0.100 0.070 0.070 0.070 0.225 0.15061 0.000 0.110 0.085 0.085 0.085 0.300 0.25062 0.000 0.170 0.150 0.150 0.150 0.350 0.35063 0.000 0.140 0.150 0.150 0.150 0.350 0.25064 0.000 0.180 0.150 0.150 0.150 0.350 0.25065 0.000 0.300 0.300 0.300 0.300 0.300 0.35066 0.000 0.275 0.350 0.350 0.350 0.350 0.35067 0.000 0.300 0.350 0.350 0.350 0.350 0.35068 0.000 0.300 0.300 0.300 0.300 0.300 0.30069 0.000 0.300 0.300 0.300 0.300 0.300 0.30070 0.000 0.300 0.300 0.300 0.300 0.300 0.30071 0.000 0.300 0.300 0.300 0.300 0.300 0.30072 0.000 0.300 0.300 0.300 0.300 0.300 0.30073 0.000 0.300 0.300 0.300 0.300 0.300 0.30074 0.000 0.300 0.300 0.300 0.300 0.300 0.300

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000

Teachers Retirement Rates, Plan 1 Male

Age

Years of service

0-4 5 6-9 10 11-29 >=31


Page 188

30

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.024 0.024 0.150 0.15051 0.000 0.000 0.000 0.035 0.020 0.150 0.10052 0.000 0.000 0.000 0.035 0.025 0.150 0.10053 0.000 0.000 0.000 0.035 0.025 0.150 0.10054 0.000 0.000 0.000 0.040 0.030 0.150 0.10055 0.000 0.060 0.060 0.060 0.050 0.225 0.16056 0.000 0.060 0.050 0.050 0.050 0.225 0.16057 0.000 0.060 0.050 0.050 0.050 0.225 0.16058 0.000 0.070 0.050 0.050 0.050 0.225 0.16059 0.000 0.080 0.060 0.060 0.060 0.225 0.20060 0.000 0.090 0.080 0.080 0.080 0.225 0.20061 0.000 0.150 0.100 0.100 0.100 0.300 0.25062 0.000 0.150 0.150 0.150 0.150 0.350 0.30063 0.000 0.150 0.150 0.150 0.150 0.350 0.30064 0.000 0.250 0.150 0.150 0.150 0.350 0.30065 0.000 0.300 0.300 0.300 0.300 0.300 0.35066 0.000 0.300 0.350 0.350 0.350 0.350 0.35067 0.000 0.300 0.300 0.300 0.300 0.300 0.30068 0.000 0.300 0.300 0.300 0.300 0.300 0.30069 0.000 0.300 0.300 0.300 0.300 0.300 0.30070 0.000 0.300 0.300 0.300 0.300 0.300 0.30071 0.000 0.300 0.300 0.300 0.300 0.300 0.30072 0.000 0.300 0.300 0.300 0.300 0.300 0.30073 0.000 0.300 0.300 0.300 0.300 0.300 0.30074 0.000 0.300 0.300 0.300 0.300 0.300 0.300

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000

Teachers Retirement Rates, Plan 1 Female

Age

Years of service

0-4 5 6-9 10 11-29 >=31


Page 189

RETIREMENT RATES: The following rates of retirement are assumed for members eligible to retire from Plan 2 and the Hybrid Plan.

.

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.17551 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.175 0.17552 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.175 0.175 0.15053 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.175 0.175 0.150 0.15054 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.175 0.175 0.150 0.150 0.15055 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.150 0.150 0.150 0.15056 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.150 0.150 0.150 0.150 0.15057 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.150 0.150 0.150 0.150 0.150 0.15058 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.150 0.150 0.150 0.150 0.150 0.150 0.15059 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.150 0.150 0.150 0.150 0.150 0.150 0.150 0.15060 0.000 0.100 0.100 0.100 0.100 0.100 0.100 0.225 0.225 0.150 0.150 0.150 0.150 0.150 0.150 0.150 0.150 0.15061 0.000 0.110 0.085 0.085 0.085 0.085 0.300 0.300 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25062 0.000 0.170 0.150 0.150 0.150 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.35063 0.000 0.140 0.150 0.150 0.350 0.350 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25064 0.000 0.180 0.150 0.350 0.350 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25065 0.000 0.300 0.300 0.300 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.35066 0.000 0.275 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.35067 0.000 0.300 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.35068 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30069 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30070 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30071 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30072 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30073 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30074 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000

32 33 34 3528

Teachers Retirement Rates, Plan 2 and Hybrid Male

Age

Years of service

27 30 31 >=4029266-255 36 37 38 390-4


Page 190

<=49 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00050 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.15051 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.150 0.15052 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.150 0.150 0.10053 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.150 0.150 0.100 0.10054 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.150 0.150 0.100 0.100 0.10055 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.160 0.160 0.160 0.16056 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.160 0.160 0.160 0.160 0.16057 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.160 0.160 0.160 0.160 0.160 0.16058 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.160 0.160 0.160 0.160 0.160 0.160 0.16059 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.225 0.225 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.20060 0.000 0.090 0.090 0.090 0.090 0.090 0.090 0.225 0.225 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.200 0.20061 0.000 0.150 0.100 0.100 0.100 0.100 0.300 0.300 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.250 0.25062 0.000 0.150 0.150 0.150 0.150 0.350 0.350 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30063 0.000 0.150 0.150 0.150 0.350 0.350 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30064 0.000 0.250 0.150 0.350 0.350 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30065 0.000 0.300 0.300 0.300 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.35066 0.000 0.300 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.350 0.35067 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30068 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30069 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30070 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30071 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30072 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30073 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.30074 0.000 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300 0.300

>=75 0.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000

35 36 37 38 39

Teachers Retirement Rates, Plan 2 and Hybrid Female

Age

Years of service

0-4 5 6-25 26 29 >=4027 28 30 31 32 33 34


Page 191


20 0.000005 0.00000325 0.000005 0.00002330 0.000064 0.00008135 0.000135 0.00019640 0.000325 0.00048145 0.000725 0.00079250 0.001444 0.00160955 0.002443 0.00252160 0.003395 0.00332165 0.003773 0.00350970 0.003773 0.003509

Teachers Disability Rates

Age Male Female


Page 192


20 0.21079 0.14843 0.11901 0.11020 0.09349 0.08050 0.08046 0.07228 0.05097 0.04292 0.0429225 0.18729 0.14293 0.12175 0.11084 0.09453 0.08071 0.07568 0.06716 0.05060 0.04286 0.0428630 0.16964 0.13940 0.12584 0.11218 0.09637 0.08159 0.07055 0.06162 0.05134 0.04355 0.0435535 0.16964 0.13888 0.12459 0.10907 0.09347 0.07931 0.06709 0.05881 0.05210 0.04361 0.0331440 0.16964 0.13888 0.12078 0.10272 0.08688 0.07483 0.06444 0.05760 0.05255 0.04302 0.0240745 0.16964 0.13888 0.11573 0.10116 0.07864 0.06940 0.06230 0.05733 0.05243 0.04239 0.0240750 0.16964 0.13888 0.11233 0.10116 0.07206 0.06391 0.06033 0.05733 0.05234 0.04238 0.0240755 0.16964 0.13888 0.11217 0.10116 0.07038 0.05844 0.05813 0.05733 0.05234 0.04238 0.0240760 0.16964 0.13888 0.11217 0.10116 0.07038 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000065 0.16964 0.13888 0.11217 0.10116 0.07038 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000070 0.16964 0.13888 0.11217 0.10116 0.07038 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

7 8 9 >=10

Teachers Termination Rates, Male

Age

Years of service

0 1 2 3 4 5 6

20 0.18697 0.11393 0.09392 0.09392 0.08483 0.06269 0.04984 0.04984 0.04938 0.04663 0.0466325 0.18037 0.12332 0.10860 0.10637 0.09381 0.07728 0.06567 0.06507 0.05448 0.04933 0.0493330 0.17320 0.13889 0.12685 0.11780 0.10503 0.09536 0.08496 0.07332 0.06172 0.05303 0.0465635 0.16500 0.14138 0.12602 0.11307 0.10178 0.09519 0.08653 0.07385 0.06386 0.05292 0.0393140 0.15660 0.13208 0.11313 0.09891 0.08919 0.08395 0.07759 0.06810 0.06086 0.04911 0.0256845 0.15055 0.12047 0.09933 0.08544 0.07686 0.07181 0.06623 0.05912 0.05390 0.04417 0.0228750 0.14909 0.11617 0.09449 0.08038 0.07126 0.06481 0.05822 0.05346 0.04858 0.04357 0.0228755 0.14909 0.11617 0.09449 0.08038 0.07093 0.06249 0.05450 0.05326 0.04771 0.04357 0.0228760 0.14909 0.11617 0.09449 0.08038 0.07093 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000065 0.14909 0.11617 0.09449 0.08038 0.07093 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000070 0.14909 0.11617 0.09449 0.08038 0.07093 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

Teachers Termination Rates, Female

Age

Years of service

0 1 2 3 >=104 5 6 7 8 9


Page 193

SALARY INCREASE RATES: Teachers are assumed to receive their first salary increase on the valuation date. The following salary increase rates are used. Inflation rate of 2.50% plus productivity component of 1.00% plus step-rate/promotional component as shown:


Years of Total

Service Increase 1 5.95% 2 5.85 3 5.85 4 5.45 5 5.45 6 5.45 7 5.35 8 5.35 9 5.35 10 4.85 11 4.85 12 4.85 13 4.75 14 4.75 15 4.65 16 4.65 17 4.55 18 4.45 19 4.45

20 or more 3.50

EMPLOYER CONTRIBUTION TO DEFINED CONTRIBUTION HYBRID PLAN: The valuation assumes an average employer defined contribution rate for members in the Hybrid Plan. This is reported by VRS for each valuation.

Schedule G – State Police Actuarial Assumptions and Methods

Page 194

STATE POLICE Plan Specific Assumptions and Methods

MORTALITY RATES:

Pre-Retirement:

RP-2014 Employee Rates to age 80, Healthy Annuitant Rates at ages 81 and older projected with Scale BB to 2020; males 90% of rates; females set forward 1 year

Post-Retirement:

RP-2014 Employee Rates to age 49, Healthy Annuitant Rates at ages 50 and older projected with Scale BB to 2020; males set forward 1 year with 1.0% increase compounded from ages 70 to 90; females set forward 3 years

Post-Disablement:

RP-2014 Disabled Mortality Rates projected with Scale BB to 2020; males set forward 2 years; unisex using 100% male


20 0.00036 0.00044 0.00839 0.00016 0.00016 0.0083925 0.00043 0.00045 0.00772 0.00018 0.00019 0.0077230 0.00040 0.00046 0.00820 0.00023 0.00025 0.0082035 0.00046 0.00053 0.00948 0.00030 0.00033 0.0094840 0.00056 0.00066 0.01247 0.00043 0.00052 0.0124745 0.00086 0.00107 0.01810 0.00072 0.00089 0.0181050 0.00149 0.00431 0.02124 0.00118 0.00317 0.0212455 0.00246 0.00599 0.02397 0.00174 0.00423 0.0239760 0.00405 0.00789 0.02682 0.00247 0.00625 0.0268265 0.00693 0.01102 0.03182 0.00383 0.00989 0.0318270 0.01139 0.01694 0.04125 0.00653 0.01601 0.0412575 0.02871 0.05658 0.02631 0.0565880 0.05074 0.08141 0.04493 0.0814185 0.09286 0.12299 0.07928 0.1229990 0.17558 0.19143 0.14077 0.19143

SPORS Mortality Rates

Age

Male Female

PreRetirement

PostRetirement

PostDisablement

PreRetirement

PostRetirement

PostDisablement


Page 195

RETIREMENT RATES: The following rates of retirement are assumed for members eligible to retire.

<=49 0.000 0.000 0.00050 0.000 0.100 0.10051 0.000 0.030 0.10052 0.000 0.030 0.10053 0.000 0.030 0.10054 0.000 0.030 0.10055 0.000 0.060 0.10056 0.000 0.060 0.10057 0.000 0.060 0.10058 0.000 0.100 0.10059 0.000 0.100 0.10060 0.000 0.100 0.10061 0.000 0.100 0.10062 0.000 0.200 0.20063 0.000 0.200 0.20064 0.000 0.200 0.200

>=65 0.000 1.000 1.000

Age 0-4 5-24 >=25

SPORS Retirement Rates

Years of service


Page 196



<=44 0.0019445 0.0023350 0.0048155 0.0077060 0.0089765 0.0110870 0.01368

Age Unisex

SPORS Disability Rates

0 0.097501 0.047502 0.047503 0.047504 0.047505 0.047506 0.047507 0.030008 0.030009 0.03000

>=10 0.01750

UnisexService

SPORS Termination Rates


Page 197

SALARY INCREASE RATES: The following salary increase rates are used. Inflation rate of 2.50% plus productivity component of 1.00% plus step-rate/promotional component as shown:



Service (Next Year) 1 4.75% 2 4.75 3 4.75 4 4.75 5 4.65 6 4.40 7 4.40 8 4.40 9 4.40

10 - 19 4.00 20 or more 3.50

It is assumed members covered under VSDP receive a 3.50% annual increase in pay while disabled and this adjusted pay is used to determine deferred benefits payable from the System.

DISABILITY ELECTION: All active members hired on or after January 1, 1999 will enter the Virginia Sickness and Disability Program (VSDP) and will not be eligible to receive non-VSDP disability benefits. For members hired before January 1, 1999 we measure the liabilities based upon the member’s actual election contained in the valuation data.

Schedule G – Judicial Actuarial Assumptions and Methods

Page 198

JUDICIAL Plan Specific Assumptions and Methods

MORTALITY RATES:

Pre-Retirement:

RP-2014 Employee Rates to age 80, Healthy Annuitant Rates at ages 81 and older projected with Scale BB to 2020; males set back 1 year, 85% of rates; females set back 1 year

Post-Retirement:

RP-2014 Employee Rates to age 49, Healthy Annuitant Rates at ages 50 and older projected with Scale BB to 2020; males set forward 1 year; females set back 1 year with 1.5% compounding increase from ages 70 to 85

Post-Disablement:

RP-2014 Disabled Mortality Rates projected with Scale BB to 2020; males 115% of rates; females 130% of rates


20 0.00031 0.00044 0.00803 0.00016 0.00016 0.0028525 0.00043 0.00045 0.00957 0.00017 0.00017 0.0030430 0.00037 0.00046 0.00894 0.00020 0.00020 0.0038335 0.00042 0.00053 0.01035 0.00027 0.00027 0.0050340 0.00050 0.00066 0.01242 0.00036 0.00036 0.0069645 0.00073 0.00107 0.01925 0.00058 0.00058 0.0115550 0.00127 0.00431 0.02304 0.00098 0.00098 0.0152055 0.00211 0.00599 0.02639 0.00151 0.00333 0.0182760 0.00345 0.00789 0.02933 0.00214 0.00454 0.0208165 0.00587 0.01102 0.03389 0.00315 0.00684 0.0252270 0.00970 0.01677 0.04238 0.00527 0.01104 0.0341075 0.02704 0.05702 0.01930 0.0496380 0.04548 0.08047 0.03437 0.0738085 0.07920 0.11900 0.06378 0.1093390 0.14247 0.18618 0.11280 0.16137

Judicial Employees Mortality Rates

Age

Male Female

PreRetirement

PostRetirement

PostDisablement

PreRetirement

PostRetirement

PostDisablement

Schedule G – Judicial Actuarial Assumptions and Methods

Page 199

RETIREMENT RATES: The following rates of retirement are assumed for members eligible to retire with an unreduced retirement benefit.

DISABILITY RATES: There are no assumed rates of disability prior to service retirement (for causes other than death or retirement). TERMINATION RATES: There are no assumed rates of withdrawal prior to service retirement (for causes other than death, disability, or retirement).

SALARY INCREASE RATES: Salary increase rates are 4.5%. EMPLOYER CONTRIBUTION TO DEFINED CONTRIBUTION HYBRID PLAN: The valuation assumes an average employer defined contribution rate for members in the Hybrid Plan. This is reported by VRS for each valuation.

<=59 0.00060 0.15061 0.15062 0.15063 0.15064 0.15065 0.15066 0.15067 0.15068 0.15069 0.15070 0.50071 0.50072 0.500

>=73 1.000

Age

Judicial Retirement Rates

Unisex

Schedule G – Virginia Law Officers’ Actuarial Assumptions and Methods

Page 200

VIRGINIA LAW OFFICERS Plan Specific Assumptions and Methods

MORTALITY RATES:

Pre-Retirement:

RP-2014 Employee Rates to age 80, Healthy Annuitant Rates at ages 81 and older projected with Scale BB to 2020; males 90% of rates; females set forward 1 year

Post-Retirement:

RP-2014 Employee Rates to age 49, Healthy Annuitant Rates at ages 50 and older projected with Scale BB to 2020; males set forward 1 year with 1.0% increase compounded from ages 70 to 90; females set forward 3 years

Post-Disablement:

RP-2014 Disabled Mortality Rates projected with Scale BB to 2020; males set forward 2 years; unisex using 100% male


20 0.00036 0.00044 0.00839 0.00016 0.00016 0.0083925 0.00043 0.00045 0.00772 0.00018 0.00019 0.0077230 0.00040 0.00046 0.00820 0.00023 0.00025 0.0082035 0.00046 0.00053 0.00948 0.00030 0.00033 0.0094840 0.00056 0.00066 0.01247 0.00043 0.00052 0.0124745 0.00086 0.00107 0.01810 0.00072 0.00089 0.0181050 0.00149 0.00431 0.02124 0.00118 0.00317 0.0212455 0.00246 0.00599 0.02397 0.00174 0.00423 0.0239760 0.00405 0.00789 0.02682 0.00247 0.00625 0.0268265 0.00693 0.01102 0.03182 0.00383 0.00989 0.0318270 0.01139 0.01694 0.04125 0.00653 0.01601 0.0412575 0.02871 0.05658 0.02631 0.0565880 0.05074 0.08141 0.04493 0.0814185 0.09286 0.12299 0.07928 0.1229990 0.17558 0.19143 0.14077 0.19143

VaLORS Mortality Rates

Age

Male Female

PreRetirement

PostRetirement

PostDisablement

PreRetirement

PostRetirement

PostDisablement


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RETIREMENT RATES: The following rates of retirement are assumed for members eligible to retire.

<=49 0.000 0.000 0.000 0.000 0.00050 0.000 0.110 0.110 0.350 0.35051 0.000 0.100 0.080 0.300 0.25052 0.000 0.100 0.080 0.300 0.25053 0.000 0.100 0.080 0.300 0.25054 0.000 0.100 0.080 0.240 0.25055 0.000 0.100 0.080 0.180 0.25056 0.000 0.100 0.090 0.180 0.20057 0.000 0.100 0.100 0.180 0.20058 0.000 0.100 0.100 0.180 0.20059 0.000 0.100 0.120 0.180 0.20060 0.000 0.180 0.180 0.180 0.20061 0.000 0.180 0.200 0.200 0.20062 0.000 0.180 0.400 0.400 0.40063 0.000 0.400 0.250 0.250 0.25064 0.000 0.150 0.250 0.250 0.250

>=65 0.000 1.000 1.000 1.000 1.000

VaLORS Retirement Rates, Male

Age 0-4 5 6-24 >=2625

Years of service


Page 202

<=49 0.000 0.000 0.000 0.000 0.00050 0.000 0.100 0.100 0.375 0.37551 0.000 0.100 0.080 0.250 0.20052 0.000 0.100 0.080 0.250 0.20053 0.000 0.100 0.080 0.250 0.22554 0.000 0.100 0.080 0.250 0.25055 0.000 0.100 0.080 0.250 0.27556 0.000 0.100 0.080 0.250 0.30057 0.000 0.100 0.080 0.250 0.22558 0.000 0.100 0.080 0.400 0.22559 0.000 0.100 0.130 0.300 0.22560 0.000 0.200 0.200 0.200 0.22561 0.000 0.200 0.225 0.225 0.22562 0.000 0.200 0.300 0.300 0.30063 0.000 0.200 0.250 0.250 0.25064 0.000 0.200 0.250 0.250 0.250

>=65 0.000 1.000 1.000 1.000 1.000

Age 0-4 5 6-24 25 >=26

Years of service

VaLORS Retirement Rates, Female


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Male

20 0.00143 0.0054325 0.00322 0.0058130 0.00584 0.0065935 0.00720 0.0076940 0.00793 0.0100145 0.00913 0.0138150 0.01165 0.0182155 0.01501 0.0227760 0.01782 0.0290165 0.01916 0.0386570 0.01920 0.05499

VaLORS Disability Rates

Age Female


Page 204


6 7

20 0.31876 0.28460 0.25466 0.22550 0.19680 0.16134 0.13524 0.12367 0.12367 0.12367 0.1236725 0.30264 0.26915 0.23838 0.20793 0.17797 0.14758 0.12544 0.11510 0.11510 0.11510 0.1151030 0.28066 0.24612 0.21425 0.18325 0.15307 0.12980 0.11286 0.10375 0.10098 0.10098 0.1009835 0.25749 0.21974 0.18823 0.16020 0.13400 0.11603 0.10242 0.09350 0.08615 0.07590 0.0605040 0.23639 0.19311 0.16185 0.13861 0.11962 0.10471 0.09313 0.08358 0.07325 0.05907 0.0427545 0.22182 0.17034 0.13792 0.12032 0.11173 0.09580 0.08484 0.07391 0.06240 0.05163 0.0427550 0.21689 0.15441 0.11855 0.10683 0.10683 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000055 0.21689 0.14708 0.10525 0.09930 0.09930 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000060 0.21689 0.14673 0.09871 0.09787 0.09787 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000065 0.21689 0.14673 0.09796 0.09787 0.09787 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000070 0.21689 0.14673 0.09796 0.09787 0.09787 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

VaLORS Termination Rates, Male

Age

Years of service

>=1098543210

6 7

20 0.34816 0.33235 0.29905 0.25161 0.20346 0.15381 0.13567 0.10072 0.09919 0.09919 0.0991925 0.33633 0.30645 0.27155 0.23161 0.19212 0.15381 0.13567 0.10072 0.09919 0.09919 0.0991930 0.32698 0.27494 0.23556 0.20432 0.17667 0.15381 0.13567 0.10072 0.09919 0.09066 0.0906635 0.32025 0.25204 0.20727 0.17948 0.15980 0.14868 0.13534 0.10072 0.09909 0.08073 0.0605840 0.31390 0.23286 0.18182 0.15417 0.14036 0.13413 0.12530 0.10072 0.09311 0.07057 0.0390145 0.30589 0.21487 0.15693 0.12720 0.11803 0.10976 0.10134 0.09113 0.07804 0.06036 0.0368750 0.29483 0.19601 0.13051 0.09760 0.09281 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000055 0.28000 0.17544 0.10155 0.06516 0.06490 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000060 0.26118 0.15309 0.06978 0.02989 0.03440 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000065 0.23879 0.12934 0.03574 0.00004 0.00182 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000070 0.20897 0.10078 0.00000 0.00004 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

VaLORS Termination Rates, Female

Age

Years of service

0 1 2 3 4 5 8 9 >=10


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SALARY INCREASE RATES: The following salary increase rates are used. Inflation rate of 2.50% plus productivity component of 1.00% plus step-rate/promotional component as shown:



Service (Next Year) 1 4.75% 2 4.75 3 4.75 4 4.75 5 4.65 6 4.40 7 4.40 8 4.40 9 4.40

10 - 19 4.00 20 or more 3.50

It is assumed members covered under VSDP receive a 3.50% annual increase in pay while disabled and this adjusted pay is used to determine deferred benefits payable from the System.

DISABILITY ELECTION: All active members hired on or after January 1, 1999 will enter the Virginia Sickness and Disability Program (VSDP) and will not be eligible to receive non-VSDP disability benefits. For members hired before January 1, 1999 we measure the liabilities based upon the member’s actual election contained in the valuation data.

Schedule G – Summary of Actuarial Assumptions and Methods Changes

Page 206

2009 Valuation

1. Changes to the actuarial assumptions as a result of the experience study for the four-year period ending June 30, 2008 are stated below.

SYSTEM ASSUMPTION CHANGE

State Increase rates of withdrawals Increase rates of disability retirement up to age 52, females Decrease rates of disability retirement after age 52, all members Decrease rates of service retirement

Teachers Increase rates of withdrawals Increase rates of disability retirement Decrease rates of service retirement

SPORS Decrease rates of withdrawals, males Decrease rates of service retirement

VaLORS Increase rates of withdrawals Decrease rates of disability retirement Change rates of service retirement

Judicial Increase rates of salary increases

2. For the June 30, 2009 valuation the Board suspended application of the 80%/120% market value of assets corridor on the actuarial value of assets.

2010 Valuation The investment return rate was decreased from 7.50% per annum to 7.00% per annum. 2011 Valuation The amortization period of the unfunded less the deferred contribution begins at 30 years on June 30, 2011 and will decrease by one each year until reaching the minimum period of 20 years. The deferred contribution, as defined under 2011 Appropriation Act, Item 469(l)(6), is amortized using a level-dollar, closed,10 year period beginning June 30, 2011.


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2013 Valuation

1. The amortization period of the unfunded as of June 30, 2013 less the deferred contribution under 2011 Appropriation Act, Item 469(l)(6) is amortized using a level-dollar, closed, 30 year period beginning June 30, 2013 decreasing by one each year until reaching 0 years.

2. Changes to the actuarial assumptions as a result of the experience study for the four-year

period ending June 30, 2012 are summarized below.

STATE SYSTEM

ASSUMPTION CHANGE

State Update mortality table

Decrease rates of service retirement Decrease rates of withdrawals for less than 10 years of service Decrease rates of male disability retirement Reduce rates of salary increase by 0.25% per year

Teachers Update mortality table Adjustments to rates of service retirement

Decrease rates of withdrawals for three through nine years of service

Decrease rates of disability Reduce rates of salary increase by 0.25% per year

SPORS Update mortality table Increase rate of service retirement at age 54

VaLORS Update mortality table Adjustments to rates of service retirement

Decrease rates of withdrawals for females under 10 years of service

Increase rates of disability Decrease service related disability rate from 60% to 50%

Judicial Update mortality table 2015 Valuation

1. An administrative expense charge was added to the employer contribution rates to cover administrative expenses.

2. The retirement rates for the Judicial plan were extended to age 73 to reflect the change in the mandatory retirement age to 73.


Page 208

2017 Valuation Changes to the actuarial assumptions as a result of the experience study for the four-year period ending June 30, 2016 are summarized below. In addition to these, the spouse age difference was changed from spouses being the same age as participants to males being two years older than females. These changes were reflected in the results for GASB 67 and GASB 68 for the Measurement Date of June 30, 2017.

In addition to these assumption changes listed above, the method to determine the normal cost rate has changed. Beginning with this valuation, the payroll used to develop the rate will be reduced for those expected to leave during the year. The normal cost rate is also adjusted to reflect that the hybrid payroll as a percent of the total payroll will increase from the rate setting valuation date to when employers make the contribution.

System Assumption Description

1. Mortality Rates (Pre-retirement, post-retirement healthy and disabled)

Update to a more current mortality table - RP-2014 projected to 2020

2. Retirement Rates Lowered rates at older ages and changed final retirement age from 70 to 753. Withdrawal Rates Adjusted rates to better fit experience at each year age and service through 9 years

of service4. Disability Rates Adjusted rates to better match experience5. Salary Scale No change6. Line of Duty Disability Increase rate from 14% to 25%



2. Retirement Rates Lowered rates at older ages and changed final retirement age from 70 to 753. Withdrawal Rates Adjusted rates to better fit experience at each year age and service through 9 years

of service4. Disability Rates Adjusted rates to better match experience5. Salary Scale No change


Update to a more current mortality table - RP-2014 projected to 2020 and reduced margin for future improvement in accordance with experience

2. Retirement Rates Increased age 50 rates, and lowered rates at older ages3. Withdrawal Rates Adjusted rates to better match experience4. Disability Rates Adjusted rates to better match experience5. Salary Increases No change6. Line of Duty Disability Increase rate from 60% to 85%


Update to a more current mortality table - RP-2014 projected to 2020 and reduced margin for future improvement in accordance with experience

2. Retirement Rates Increased age 50 rates, and lowered rates at older ages3. Withdrawal Rates Adjusted rates to better fit experience at each year age and service through 9 years

of service4. Disability Rates Adjusted rates to better match experience5. Salary Increases No change6. Line of Duty Disability Decrease rate from 50% to 35%



2. Retirement Rates Decreased rates at first retirement eligibility3. Withdrawal Rates No change4. Disability Rates Removed disability rates5. Salary Increases No change

VaLORS

JRS

State

Teachers

SPORS

gasb statement no. 68 report 2018 · the net pension liability (npl) shown in the gasb statement...

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