Teachers' Retirement System of Louisiana Schedule of Collective Employer Pension Amounts 1 For the Year Ended June 30, 2014

Transcription

1 Exhibit 1 Teachers' Retirement System of Louisiana Schedule of Collective Employer Pension Amounts 1 For the Year Ended June 30, 2014 Net Pension Liability 2 Deferred Inflows Deferred Outflows Pension Expense Beginning balance $ (11,938,808,785) Total Pension Liability Factors Service cost (462,730,192) 462,730,192 Interest (2,086,494,384) 2,086,494,384 Changes in benefit terms (200,806,602) 200,806,602 Differences between expected and actual experience with regard to economic or demographic assumptions 3 122,326,978 (122,326,978) - Current year amortization 24,465,396 - (24,465,396) Amortization of prior years Changes in assumptions about future economic or demographic factors or other inputs Current year amortization Amortization of prior years Retirement benefits 1,877,113,903 (1,877,113,903) Refunds and Transfers of Member Contributions 58,777,337 (58,777,337) Net change (691,812,960) (97,861,582) - 789,674,542 Plan fiduciary net position Contributions - employer 1,176,569,685 Contributions - nonemployer contributing entities 35,927,881 Employee contributions 326,007,091 (326,007,091) Expected earnings on investments 1,184,743,475 (1,184,743,475) Difference between projected and actual earnings on investments 3 1,630,347,520 (1,630,347,520) - Current year amortization 326,069,504 - (326,069,504) Amortization of prior years Retirement benefits (1,877,113,903) 1,877,113,903 Administrative expense (15,026,969) 15,026,969 Refunds and Transfers of Member Contributions (58,777,337) 58,777,337 Other 6,510,140 (6,510,140) Net change 2,409,187,583 (1,304,278,016) - 107,587,999 Ending Balance $ (10,221,434,162) $ (1,402,139,598) $ - $ 897,262,541 1 The Schedule of Collective Employer Pension Amounts presents the components of the total pension liability factors and plan fiduciary net position that impact changes in Net Pension Liability (NPL) during the fiscal year. The components of NPL are further classified into collective Deferred (Inflows)/Outflows and Pension Expense. The employer may multiply the amounts in all columns by their proportionate share of NPL to determine the amounts to be recognized in their financial statements and note disclosures. However, proportionate share information by employer is provided in Exhibits 2 and 3. 2 The amounts disclosed under the collective ʺNet Pension Liabilityʺ column are presented on page18 of TRSL Actuarial Valuation as of June 30, 2014, and used by TRSL in compiling the note disclosure and required supplementary information (RSI) for the implementation of GASB 67 in its 2014 Comprehensive Annual Financial Report, pages and 70, respectively. 3 Refer to Exhibit 1a

2 Exhibit 1a Teachers Retirement System of Louisiana Average Remaining Service Life Calculation For the Year Ended June 30, 2014 The amortization periods of the fiscal year differences/changes listed below are equal to the average of the expected remaining service lives of all employees that are provided with pensions through the pension plan (active and inactive employees) determined as of the beginning of the measurement period. Differences between expected and actual experience with regard to economic or demographic assumptions Changes in assumptions about future economic or demographic factors or other inputs (3) Change in employers proportion of beginning net pension liability 1 (4) Difference between employer contributions and proportionate share of employer contributions 1 The amortization of the difference between projected and actual investment returns are to be amortized over a closed 5 year period, in accordance to TRSL s asset valuation method. The calculation of the average remaining service life (amortization period) for differences/changes through (4) above is presented below: Average remaining service life: # Years # Members Active ,021 Active After DROP ,865 DROP 0 2,291 Term Vested 0 6,336 Term Non-vested 0 18,574 Retired 0 73,195 Average ,282 Rounded up: Refer to GASB 68 Employer Calculation Worksheets.

3 Teachers' Retirement System of Louisiana Schedule of Employer Pension Amounts Exhibit 2 For the Plan Year Ended June 30, 2014 Collective Deferred Outflow Collective Deferred Inflow Collective Deferred Outflow/Inflow to be Recognized Additional Employer Reporting Information A B C D E F H J G I K L M N O O P Q R S1 S2 D e f enet Pension Liability Net Pension Liability Change in Net Employer's Nonemployer 6/30/2014 Projected Required / Prior Year Change in Collective r Assuming -1% Assuming +1% Pension Liability Contributing OSRAP TRSL Annualized Employer Average FYE Net Pension Current Year Proportion from Pension Experience Change of Investment Experience Change of Investment r Change in Discount Change in Discount Prior Year Net due to Change in Total Entity Payroll Contributions 2016 Liability Share Share Prior Year Expense Gain/Loss Assumptions Gain/Loss Gain/Loss Assumptions Gain/Loss a Pension Liability Proportion Contributions Contributions ACADIA PARISH SCHOOL BOARD 41,267,828 10,851, % 101,153, % % % 8,879, (968,462) - (12,907,448) (3,468,977) (3,468,977) (3,468,977) (3,468,977) 128,834,083 77,596, ,107,754 (2,958,437) 11,643, , ALLEN PARISH SCHOOL BOARD 21,982,141 5,800, % 54,067, % % % 4,746, (517,652) - (6,899,148) (1,854,200) (1,854,200) (1,854,200) (1,854,200) 68,862,986 41,476,005 62,302, ,327 6,223, , ASCENSION PARISH SCHOOL BOARD 98,077,098 25,771, % 240,234, % % % 21,088, (2,300,044) - (30,654,485) (8,238,632) (8,238,632) (8,238,632) (8,238,632) 305,973, ,287, ,082,810 5,515,371 27,652, , ASSUMPTION PARISH SCHOOL BOARD 18,234,362 4,804, % 44,786, % % % 3,931, (428,793) - (5,714,864) (1,535,914) (1,535,914) (1,535,914) (1,535,914) 57,042,198 34,356,374 52,423,906 (112,464) 5,155, , AVOYELLES PARISH SCHOOL BOARD 20,563,052 5,432, % 50,643, % % % 4,445, (484,864) - (6,462,163) (1,736,757) (1,736,757) (1,736,757) (1,736,757) 64,501,271 38,848,955 56,570,971 2,580,932 5,829, , BEAUREGARD PARISH SCHOOL BOARD 27,942,166 7,344, % 68,467, % % % 6,010, (655,523) - (8,736,667) (2,348,048) (2,348,048) (2,348,048) (2,348,048) 87,203,952 52,522,724 76,035,885 3,935,867 7,881, , BIENVILLE PARISH SCHOOL BOARD 13,758,482 3,613, % 33,688, % % % 2,957, (322,534) - (4,298,666) (1,155,300) (1,155,300) (1,155,300) (1,155,300) 42,906,594 25,842,535 35,795,056 3,553,109 3,877, , BOSSIER PARISH SCHOOL BOARD 93,359,724 24,538, % 228,739, % % % 20,079, (2,189,987) - (29,187,668) (7,844,414) (7,844,414) (7,844,414) (7,844,414) 291,333, ,469, ,058,004 (2,886,446) 26,329, , CADDO PARISH SCHOOL BOARD 194,539,081 51,124, % 476,571, % % % 41,834, (4,562,772) - (60,811,636) (16,343,602) (16,343,602) (16,343,602) (16,343,602) 606,983, ,584, ,046,652 (48,402,677) 54,857,267 1,675, CALCASIEU PARISH SCHOOL SYSTEM 155,134,210 40,782, % 380,159, % % % 33,371, (3,639,710) - (48,509,269) (13,037,245) (13,037,245) (13,037,245) (13,037,245) 484,189, ,625, ,929,220 3,104,090 43,759,486 1,336, CALDWELL PARISH SCHOOL BOARD 8,418,704 2,213, % 20,630, % % % 1,810, (197,519) - (2,632,490) (707,502) (707,502) (707,502) (707,502) 26,275,866 15,825,888 23,362, ,237 2,374,729 72, CAMERON PARISH SCHOOL BOARD 9,619,711 2,539, % 23,677, % % % 2,078, (226,689) - (3,021,256) (811,986) (811,986) (811,986) (811,986) 30,156,286 18,163,056 28,708,060 (1,052,764) 2,725,430 83, CATAHOULA PARISH SCHOOL BOARD 5,698,639 1,507, % 14,052, % % % 1,233, (134,537) - (1,793,082) (481,905) (481,905) (481,905) (481,905) 17,897,427 10,779,576 17,384,577 (971,461) 1,617,513 49, CLAIBORNE PARISH SCHOOL BOARD 8,198,052 2,157, % 20,108, % % % 1,765, (192,523) - (2,565,906) (689,607) (689,607) (689,607) (689,607) 25,611,272 15,425,605 24,467,514 (980,296) 2,314,666 70, CONCORDIA PARISH SCHOOL BOARD 16,786,127 4,435, % 41,343, % % % 3,629, (395,831) - (5,275,544) (1,417,844) (1,417,844) (1,417,844) (1,417,844) 52,657,181 31,715,289 48,726,338 (436,244) 4,758, , DESOTO PARISH SCHOOL BOARD 31,750,158 8,372, % 78,042, % % % 6,850, (747,193) - (9,958,424) (2,676,404) (2,676,404) (2,676,404) (2,676,404) 99,398,761 59,867, ,211,843 (11,056,650) 8,983, , EAST BATON ROUGE PARISH SCHOOL SYSTEM 211,986,835 55,705, % 519,267, % % % 45,582, (4,971,549) - (66,259,736) (17,807,821) (17,807,821) (17,807,821) (17,807,821) 661,363, ,337, ,219,715 14,293,858 59,771,917 1,825, EAST CARROLL PARISH SCHOOL BOARD 5,047,283 1,327, % 12,373, % % % 1,086, (118,470) - (1,578,946) (424,354) (424,354) (424,354) (424,354) 15,760,052 9,492,240 13,398,925 1,054,077 1,424,343 43, EAST FELICIANA PARISH SCHOOL BOARD 8,544,418 2,255, % 21,024, % % % 1,845, (201,293) - (2,682,796) (721,022) (721,022) (721,022) (721,022) 26,777,989 16,128,316 24,108, ,183 2,420,110 73, EVANGELINE PARISH SCHOOL BOARD 24,916,258 6,552, % 61,083, % % % 5,362, (584,819) - (7,794,339) (2,094,790) (2,094,790) (2,094,790) (2,094,790) 77,798,225 46,857,677 72,564,438 (1,218,355) 7,031, , FRANKLIN PARISH SCHOOL BOARD 12,762,427 3,353, % 31,259, % % % 2,744, (299,280) - (3,988,743) (1,072,006) (1,072,006) (1,072,006) (1,072,006) 39,813,141 23,979,355 35,674, ,552 3,598, , GRANT PARISH SCHOOL BOARD 11,509,829 3,027, % 28,225, % % % 2,477, (270,235) - (3,601,633) (967,967) (967,967) (967,967) (967,967) 35,949,253 21,652,146 34,888,662 (1,920,835) 3,248,980 99, IBERIA PARISH SCHOOL BOARD 59,156,640 15,553, % 144,981, % % % 12,726, (1,388,079) - (18,500,023) (4,972,026) (4,972,026) (4,972,026) (4,972,026) 184,655, ,217, ,354,727 (4,013,350) 16,688, , IBERVILLE PARISH SCHOOL BOARD 28,164,326 7,399, % 68,975, % % % 6,054, (660,383) - (8,801,438) (2,365,455) (2,365,455) (2,365,455) (2,365,455) 87,850,451 52,912,108 72,083,423 8,481,210 7,939, , JACKSON PARISH SCHOOL BOARD 10,063,065 2,644, % 24,649, % % % 2,163, (235,996) - (3,145,306) (845,325) (845,325) (845,325) (845,325) 31,394,475 18,908,814 27,895, ,769 2,837,333 86, JEFFERSON PARISH PUBLIC SCHOOL SYSTEM 193,408,673 50,928, % 474,744, % % % 41,674, (4,545,281) - (60,578,523) (16,280,951) (16,280,951) (16,280,951) (16,280,951) 604,656, ,183, ,945,690 1,564,462 54,646,979 1,668, JEFFERSON DAVIS PARISH SCHOOL BOARD 27,582,372 7,282, % 67,885, % % % 5,959, (649,951) - (8,662,402) (2,328,088) (2,328,088) (2,328,088) (2,328,088) 86,462,680 52,076,257 78,532, ,308 7,814, , LAFAYETTE PARISH SCHOOL SYSTEM 141,600,641 37,320, % 347,890, % % % 30,538, (3,330,755) - (44,391,585) (11,930,585) (11,930,585) (11,930,585) (11,930,585) 443,089, ,871, ,476,911 (2,135,137) 40,044,985 1,222, LAFOURCHE PARISH SCHOOL BOARD 71,285,311 18,737, % 174,663, % % % 15,332, (1,672,256) - (22,287,464) (5,989,930) (5,989,930) (5,989,930) (5,989,930) 222,459, ,986, ,826,566 11,183,440 20,105, , LASALLE PARISH SCHOOL BOARD 12,279,472 3,243, % 30,231, % % % 2,653, (289,445) - (3,857,663) (1,036,777) (1,036,777) (1,036,777) (1,036,777) 38,504,782 23,191,335 34,907, ,129 3,479, , LINCOLN PARISH SCHOOL BOARD 30,698,313 8,046, % 75,011, % % % 6,584, (718,174) - (9,571,666) (2,572,460) (2,572,460) (2,572,460) (2,572,460) 95,538,389 57,542,534 78,611,445 9,003,533 8,634, , LIVINGSTON PARISH PUBLIC SCHOOLS 107,249,440 28,180, % 262,690, % % % 23,059, (2,515,039) - (33,519,893) (9,008,733) (9,008,733) (9,008,733) (9,008,733) 334,574, ,513, ,869,838 12,957,070 30,237, , MADISON PARISH SCHOOL BOARD 8,028,888 2,111, % 19,683, % % % 1,727, (188,455) - (2,511,687) (675,036) (675,036) (675,036) (675,036) 25,070,093 15,099,655 23,948,773 (957,851) 2,265,756 69, MOREHOUSE PARISH SCHOOL BOARD 17,478,660 4,606, % 42,942, % % % 3,769, (411,137) - (5,479,546) (1,472,671) (1,472,671) (1,472,671) (1,472,671) 54,693,403 32,941,700 60,815,456 (10,658,013) 4,943, , NATCHITOCHES PARISH SCHOOL BOARD 29,142,870 7,659, % 71,396, % % % 6,267, (683,561) - (9,110,356) (2,448,479) (2,448,479) (2,448,479) (2,448,479) 90,933,879 54,769,249 83,387,923 4,417 8,218, , ORLEANS PARISH SCHOOL BOARD 24,388,294 6,445, % 60,078, % % % 5,273, (575,203) - (7,666,181) (2,060,346) (2,060,346) (2,060,346) (2,060,346) 76,519,028 46,087,220 61,438,423 8,734,552 6,915, , OUACHITA PARISH SCHOOL BOARD 93,324,143 24,511, % 228,489, % % % 20,057, (2,187,597) - (29,155,818) (7,835,854) (7,835,854) (7,835,854) (7,835,854) 291,015, ,277, ,843,414 10,036,598 26,301, , PLAQUEMINES PARISH SCHOOL BOARD 25,700,925 6,753, % 62,951, % % % 5,526, (602,709) - (8,032,774) (2,158,871) (2,158,871) (2,158,871) (2,158,871) 80,178,135 48,291,091 73,022, ,564 7,246, , POINTE COUPEE PARISH SCHOOL BOARD 11,622,266 3,055, % 28,478, % % % 2,499, (272,660) - (3,633,953) (976,653) (976,653) (976,653) (976,653) 36,271,851 21,846,446 38,265,195 (5,001,525) 3,278, , RAPIDES PARISH SCHOOL BOARD 102,539,683 26,960, % 251,319, % % % 22,061, (2,406,176) - (32,068,988) (8,618,791) (8,618,791) (8,618,791) (8,618,791) 320,092, ,790, ,715,676 (6,169,738) 28,928, , RED RIVER PARISH SCHOOL BOARD 8,606,927 2,273, % 21,189, % % % 1,860, (202,874) - (2,703,860) (726,683) (726,683) (726,683) (726,683) 26,988,237 16,254,948 26,195,776 (1,445,790) 2,439,111 74, RICHLAND PARISH SCHOOL BOARD 15,532,283 4,080, % 38,033, % % % 3,338, (364,139) - (4,853,166) (1,304,326) (1,304,326) (1,304,326) (1,304,326) 48,441,274 29,176,059 44,483,524 (59,694) 4,377, , SABINE PARISH SCHOOL BOARD 19,901,460 5,229, % 48,752, % % % 4,279, (466,761) - (6,220,884) (1,671,911) (1,671,911) (1,671,911) (1,671,911) 62,092,981 37,398,448 63,035,000 (6,091,658) 5,611, , ST BERNARD PARISH SCHOOL BOARD 27,948,863 7,343, % 68,456, % % % 6,009, (655,417) - (8,735,259) (2,347,669) (2,347,669) (2,347,669) (2,347,669) 87,189,892 52,514,255 85,197,608 (5,238,749) 7,879, , ST CHARLES PARISH PUBLIC SCHOOLS 64,610,907 16,988, % 158,364, % % % 13,901, (1,516,205) - (20,207,649) (5,430,963) (5,430,963) (5,430,963) (5,430,963) 201,700, ,483, ,041,833 (6,069,571) 18,229, , ST. HELENA PARISH SCHOOL SYSTEM 3,668, , % 9,033, % % % 792, (86,489) - (1,152,708) (309,799) (309,799) (309,799) (309,799) 11,505,610 6,929,800 10,098, ,720 1,039,841 31, ST JAMES PARISH SCHOOL BOARD 26,040,635 6,850, % 63,861, % % % 5,605, (611,421) - (8,148,881) (2,190,075) (2,190,075) (2,190,075) (2,190,075) 81,337,041 48,989,097 72,787,813 1,803,596 7,350, , ST JOHN THE BAPTIST PARISH SCHOOL BOARD 31,465,775 8,300, % 77,373, % % % 6,792, (740,783) - (9,872,993) (2,653,444) (2,653,444) (2,653,444) (2,653,444) 98,546,050 59,354,041 91,123,077 (749,877) 8,906, , ST. LANDRY PARISH SCHOOL BOARD 60,562,942 15,919, % 148,394, % % % 13,026, (1,420,756) - (18,935,534) (5,089,073) (5,089,073) (5,089,073) (5,089,073) 189,002, ,835, ,227,253 6,100,612 17,081, , ST. MARTIN PARISH SCHOOL BOARD 33,575,666 8,829, % 82,301, % % % 7,224, (787,971) - (10,501,903) (2,822,468) (2,822,468) (2,822,468) (2,822,468) 104,823,435 63,134,894 99,136,525 (3,006,550) 9,473, , ST. MARY PARISH SCHOOL BOARD 42,633,928 11,258, % 104,944, % % % 9,212, (1,004,751) - (13,391,101) (3,598,963) (3,598,963) (3,598,963) (3,598,963) 133,661,599 80,504, ,369,192 (2,792,726) 12,079, , ST. TAMMANY PARISH SCHOOL BOARD 190,273,455 50,008, % 466,169, % % % 40,921, (4,463,175) - (59,484,234) (15,986,852) (15,986,852) (15,986,852) (15,986,852) 593,734, ,604, ,659,316 (1,165,825) 53,659,837 1,638, TANGIPAHOA PARISH SCHOOL SYSTEM 84,540,505 22,208, % 207,020, % % % 18,172, (1,982,047) - (26,416,299) (7,099,587) (7,099,587) (7,099,587) (7,099,587) 263,670, ,808, ,625,768 7,177,851 23,829, , TENSAS PARISH SCHOOL BOARD 3,369, , % 8,261, % % % 725, (79,095) - (1,054,157) (283,313) (283,313) (283,313) (283,313) 10,521,933 6,337,334 8,946, , ,939 29, TERREBONNE PARISH SCHOOL SYSTEM 67,519,584 17,756, % 165,516, % % % 14,529, (1,584,681) - (21,120,291) (5,676,243) (5,676,243) (5,676,243) (5,676,243) 210,809, ,970, ,058,022 (6,731,817) 19,052, , UNION PARISH SCHOOL BOARD 8,952,232 2,354, % 21,947, % % % 1,926, (210,127) - (2,800,533) (752,665) (752,665) (752,665) (752,665) 27,953,168 16,836,123 27,445,531 (1,810,640) 2,526,319 77, VERMILION PARISH SCHOOL BOARD 43,703,161 11,483, % 107,048, % % % 9,396, (1,024,899) - (13,659,638) (3,671,134) (3,671,134) (3,671,134) (3,671,134) 136,341,976 82,118, ,287,672 3,746,876 12,322, , VERNON PARISH SCHOOL BOARD 39,685,610 10,438, % 97,305, % % % 8,541, (931,616) - (12,416,375) (3,336,998) (3,336,998) (3,336,998) (3,336,998) 123,932,492 74,644, ,470,097 (7,815,861) 11,200, , WASHINGTON PARISH SCHOOL SYSTEM 22,330,405 5,896, % 54,964, % % % 4,824, (526,242) - (7,013,638) (1,884,970) (1,884,970) (1,884,970) (1,884,970) 70,005,748 42,164,288 66,676,695 (2,476,825) 6,326, , WEBSTER PARISH SCHOOL BOARD 26,471,895 6,961, % 64,890, % % % 5,696, (621,267) - (8,280,118) (2,225,346) (2,225,346) (2,225,346) (2,225,346) 82,646,961 49,778,059 75,474, ,527 7,469, , WEST BATON ROUGE PARISH SCHOOL BOARD 23,711,662 6,230, % 58,079, % % % 5,098, (556,059) - (7,411,038) (1,991,774) (1,991,774) (1,991,774) (1,991,774) 73,972,352 44,553,363 63,421,698 4,415,807 6,685, , WEST CARROLL PARISH SCHOOL BOARD 9,110,848 2,396, % 22,336, % % % 1,960, (213,851) - (2,850,160) (766,003) (766,003) (766,003) (766,003) 28,448,521 17,134,473 26,212,729 (123,567) 2,571,087 78, WEST FELICIANA PARISH SCHOOL BOARD 13,684,136 3,603, % 33,594, % % % 2,949, (321,643) - (4,286,784) (1,152,107) (1,152,107) (1,152,107) (1,152,107) 42,787,995 25,771,103 38,855, ,713 3,867, , WINN PARISH SCHOOL BOARD 10,198,198 2,683, % 25,011, % % % 2,195, (239,463) - (3,191,516) (857,745) (857,745) (857,745) (857,745) 31,855,720 19,186,621 30,380,806 (1,167,019) 2,879,019 87, BOGALUSA CITY SCHOOLS 11,058,878 2,909, % 27,124, % % % 2,381, (259,694) - (3,461,150) (930,211) (930,211) (930,211) (930,211) 34,547,032 20,807,591 33,301,874 (1,619,977) 3,122,251 95, MONROE CITY SCHOOLS 44,332,677 11,654, % 108,641, % % % 9,536, (1,040,148) - (13,862,871) (3,725,755) (3,725,755) (3,725,755) (3,725,755) 138,370,516 83,340, ,878,111 (4,983,259) 12,505, , C LOUISIANA TECH UNIVERSITY 40,312,751 9,274, % 86,451, % % % 7,588, (827,698) - (11,031,375) (2,964,768) (2,964,768) (2,964,768) (2,964,768) 110,108,290 66,317, ,704, ,608 9,951, , C NORTHWESTERN STATE UNIVERSITY 27,273,643 6,478, % 60,388, % % % 5,301, (578,170) - (7,705,727) (2,070,974) (2,070,974) (2,070,974) (2,070,974) 76,913,749 46,324,960 66,230,422 4,304,538 6,951, , C LOUISIANA STATE UNIVERSITY 324,546,189 75,635, % 705,052, % % % 61,891, (6,750,283) - (89,966,294) (24,179,145) (24,179,146) (24,179,147) (24,179,148) 897,987, ,855, ,570,881 61,942,480 81,157,247 2,478, C UNIVERSITY OF NEW ORLEANS 50,166,324 11,723, % 109,279, % % % 9,592, (1,046,260) - (13,944,323) (3,747,646) (3,747,646) (3,747,646) (3,747,646) 139,183,521 83,829, ,607,355 (966,924) 12,578, , C LSU HEALTH SCIENCES CENTER, NEW ORLEANS 123,212,490 28,761, % 268,106, % % % 23,535, (2,566,889) - (34,210,938) (9,194,457) (9,194,457) (9,194,457) (9,194,457) 341,472, ,667, ,778,551 5,373,897 30,861, , C NICHOLLS STATE UNIVERSITY 22,928,992 5,488, % 51,165, % % % 4,491, (489,863) - (6,528,785) (1,754,662) (1,754,662) (1,754,662) (1,754,662) 65,166,256 39,249,474 55,779,428 3,982,309 5,889, , C SOUTHEASTERN LOUISIANA UNIVERSITY 45,847,783 10,888, % 101,503, % % % 8,910, (971,812) - (12,952,094) (3,480,976) (3,480,976) (3,480,976) (3,480,976) 129,279,706 77,864, ,981,229 2,576,753 11,683, , C UNIVERSITY OF LOUISIANA AT LAFAYETTE 74,574,049 17,609, % 164,146, % % % 14,409, (1,571,563) - (20,945,453) (5,629,254) (5,629,254) (5,629,254) (5,629,254) 209,064, ,918, ,560,042 12,165,766 18,894, , C GRAMBLING STATE UNIVERSITY 21,024,858 5,087, % 47,428, % % % 4,163, (454,089) - (6,052,007) (1,626,524) (1,626,524) (1,626,524) (1,626,524) 60,407,347 36,383,195 59,361,071 (3,963,565) 5,459, , C SOUTHERN UNIVERSITY AND A&M COLLEGE 41,986,705 10,159, % 94,704, % % % 8,313, (906,717) - (12,084,527) (3,247,811) (3,247,811) (3,247,811) (3,247,811) 120,620,198 72,649, ,377,516 1,239,129 10,901, , C SOUTHERN UNIVERSITY AT NEW ORLEANS 11,057,326 2,648, % 24,689, % % % 2,167, (236,384) - (3,150,471) (846,714) (846,714) (846,714) (846,714) 31,446,028 18,939,864 27,884, ,075 2,841,992 86, DELGADO COMMUNITY COLLEGE 36,770,652 8,912, % 83,076, % % % 7,292, (795,389) - (10,600,767) (2,849,039) (2,849,039) (2,849,039) (2,849,039) 105,810,236 63,729,242 98,349,400 (1,314,463) 9,562, , SOWELA TECHNICAL COMMUNITY COLLEGE 5,689,502 1,424, % 13,282, % % % 1,165, (127,171) - (1,694,909) (455,520) (455,520) (455,520) (455,520) 16,917,525 10,189,383 15,572,027 (57,545) 1,528,952 46, LOUISIANA ASSOCIATION OF EDUCATORS 919, , % 2,255, % % % 197, (21,593) - (287,789) (77,346) (77,346) (77,346) (77,346) 2,872,529 1,730,117 3,154,711 (520,413) 259,610 7, C MCNEESE STATE UNIVERSITY 25,373,377 5,972, % 55,670, % % % 4,886, (533,001) - (7,103,724) (1,909,181) (1,909,181) (1,909,181) (1,909,181) 70,904,935 42,705,866 66,097,424 (1,072,941) 6,408, , C UNIVERSITY OF LOUISIANA AT MONROE 35,938,483 8,327, % 77,624, % % % 6,814, (743,184) - (9,905,000) (2,662,046) (2,662,046) (2,662,046) (2,662,046) 98,865,524 59,546,459 88,416,788 2,249,391 8,935, , L. E. FLETCHER TECH COMMUNITY COLLEGE 3,773, , % 8,811, % % % 773, (84,366) - (1,124,418) (302,196) (302,196) (302,196) (302,196) 11,223,239 6,759,729 10,872,673 (580,226) 1,014,321 30, LOUISIANA SCHOOL EMPLOYEES' RETIREMENT SYSTEM % % % % ,666 (283,666) LOUISIANA HIGH SCHOOL ATHLETIC ASSOC 514, , % 1,260, % % % 110, (12,070) - (160,870) (43,235) (43,235) (43,235) (43,235) 1,605, ,109 1,501,663 (29,131) 145,118 4, ST. TAMMANY FEDERATION OF TEACHERS 90,877 23, % 222, % % % 19, (2,133) - (28,433) (7,642) (7,642) (7,642) (7,642) 283, , ,595 1,671 25, C LOUISIANA STATE UNIVERSITY-SHREVEPORT 13,289,871 3,113, % 29,020, % % % 2,547, (277,846) - (3,703,067) (995,228) (995,228) (995,228) (995,228) 36,961,701 22,261,941 33,772, ,686 3,340, , SOUTH CENTRAL LOUISIANA TECH COLLEGE 4,282,031 1,081, % 10,078, % % % 884, (96,490) - (1,285,992) (345,620) (345,620) (345,620) (345,620) 12,835,969 7,731,072 9,188,704 2,582,723 1,160,074 35, C SOUTHERN UNIVERSITY AT SHREVEPORT 7,894,333 1,927, % 17,970, % % % 1,577, (172,055) - (2,293,116) (616,293) (616,293) (616,293) (616,293) 22,888,455 13,785,659 19,687,812 1,302,405 2,068,586 63, UNITED TEACHERS OF NEW ORLEANS 140,849 37, % 345, % % % 30, (3,306) - (44,059) (11,841) (11,841) (11,841) (11,841) 439, , ,905 2,388 39,745 1, C LSU HEALTH SCIENCES CENTER-SHREVEPORT 76,520,738 17,906, % 166,923, % % % 14,652, (1,598,156) - (21,299,877) (5,724,508) (5,724,508) (5,724,508) (5,724,508) 212,602, ,049, ,627,071 (41,657,011) 19,214, , NUNEZ COMMUNITY COLLEGE 4,445,472 1,098, % 10,239, % % % 898, (98,030) - (1,306,521) (351,138) (351,138) (351,138) (351,138) 13,040,880 7,854,490 10,853,690 1,105,653 1,178,593 35, NORTHSHORE TECHNICAL COMMUNITY COLLEGE 5,326,083 1,341, % 12,507, % % % 1,097, (119,752) - (1,596,032) (428,946) (428,946) (428,946) (428,946) 15,930,594 9,594,957 15,050,301 (440,900) 1,439,757 43, CAPITAL AREA TECHNICAL COLLEGE/BRCC % % % % NORTHWEST LOUISIANA TECHNICAL COLLEGE 4,700,756 1,185, % 11,047, % % % 969, (105,768) - (1,409,651) (378,855) (378,855) (378,855) (378,855) 14,070,252 8,474,478 12,018, ,785 1,271,625 38, LOUISIANA FEDERATION OF TEACHERS 213,978 56, % 524, % % % 46, (5,022) - (66,936) (17,989) (17,989) (17,989) (17,989) 668, , ,224 16,476 60,382 1, SPECIAL EDUCATION DIST #1 OF LAFOURCHE 923, , % 2,264, % % % 198, (21,679) - (288,937) (77,654) (77,654) (77,654) (77,654) 2,883,986 1,737,017 2,232, , ,645 7, RAPIDES FED OF TCHRS/SCH EMPLOYEES 66,000 17, % 161, % % % 14, (1,549) - (20,647) (5,549) (5,549) (5,549) (5,549) 206, , ,559 1,433 18, LOUISIANA STATE SENATE 173,474 44, % 414, % % % 36, (3,964) - (52,836) (14,200) (14,200) (14,200) (14,200) 527, , ,495 26,146 47,663 1, LA HOUSE OF REPRESENTATIVES 103,099 26, % 245, % % % 21, (2,351) - (31,329) (8,420) (8,420) (8,420) (8,420) 312, ,341 90, ,513 28, CENTRAL LA TECHNICAL COMMUNITY COLLEGE 4,852,703 1,226, % 11,436, % % % 1,003, (109,498) - (1,459,370) (392,217) (392,217) (392,217) (392,217) 14,566,517 8,773,377 13,292,550 65,902 1,316,476 40, C WO MOSS REGIONAL HOSPITAL % % % % ,889,078 (1,889,078) ASSOCIATED PROFESSIONAL EDUCATORS OF LA 158,692 41, % 389, % % % 34, (3,725) - (49,641) (13,341) (13,341) (13,341) (13,341) 495, , ,556 (116,165) 44,780 1, C INTERIM LSU PUBLIC HOSPITAL % % % % ,769,675 (26,769,675) C UNIVERSITY MEDICAL CENTER % % % % ,685,380 (5,685,380) C LSUHSC-S/E A CONWAY MEDICAL CENTER 12,870 2, % 26, % % % 2, (252) - (3,365) (904) (904) (904) (904) 33,588 20,230 7,073,505 (7,042,703) 3, C LEONARD J CHABERT MEDICAL CENTER % % % % ,980,752 (4,980,752) WARE YOUTH CENTER 156,495 41, % 383, % % % 33, (3,674) - (48,963) (13,159) (13,159) (13,159) (13,159) 488, , ,413 (189,230) 44,168 1,349 Page 1

4 Teachers' Retirement System of Louisiana Schedule of Employer Pension Amounts Exhibit 2 For the Plan Year Ended June 30, 2014 Collective Deferred Outflow Collective Deferred Inflow Collective Deferred Outflow/Inflow to be Recognized Additional Employer Reporting Information A B C D E F H J G I K L M N O O P Q R S1 S2 D e f enet Pension Liability Net Pension Liability Change in Net Employer's Nonemployer 6/30/2014 Projected Required / Prior Year Change in Collective r Assuming -1% Assuming +1% Pension Liability Contributing OSRAP TRSL Annualized Employer Average FYE Net Pension Current Year Proportion from Pension Experience Change of Investment Experience Change of Investment r Change in Discount Change in Discount Prior Year Net due to Change in Total Entity Payroll Contributions 2016 Liability Share Share Prior Year Expense Gain/Loss Assumptions Gain/Loss Gain/Loss Assumptions Gain/Loss a Pension Liability Proportion Contributions Contributions LOUISIANA STATE LAW INSTITUTE 69,178 18, % 169, % % % 14, (1,624) - (21,638) (5,815) (5,815) (5,815) (5,815) 215, , ,783 15,282 19, C HUEY P LONG MEDICAL CENTER 614, , % 1,364, % % % 119, (13,061) - (174,069) (46,782) (46,782) (46,782) (46,782) 1,737,447 1,046,460 2,443,397 (850,043) 157,025 4, C EARL K LONG MEDICAL CENTER % % % % ,785,775 (7,785,775) C LA STATE EMPLOYEES RETIREMENT SYSTEM 378,250 99, % 927, % % % 81, (8,878) - (118,324) (31,801) (31,801) (31,801) (31,801) 1,181, , , , ,738 3, LOUISIANA LEGISLATIVE AUDITOR 482, , % 1,123, % % % 98, (10,759) - (143,392) (38,538) (38,538) (38,538) (38,538) 1,431, ,040 1,253,575 58, ,352 3, C LSU-BOGALUSA MEDICAL CENTER 387,471 85, % 794, % % % 69, (7,608) - (101,395) (27,251) (27,251) (27,251) (27,251) 1,012, ,560 10,271,912 (9,343,789) 91,467 2, LA COMMUNITY & TECHNICAL COLLEGE SYSTEM % % % % BOSSIER PARISH COMMUNITY COLLEGE 15,441,783 3,671, % 34,221, % % % 3,004, (327,643) - (4,366,749) (1,173,598) (1,173,598) (1,173,598) (1,173,598) 43,586,159 26,251,835 34,589,953 5,381,418 3,939, , C LSU HS-HCSD/LALLIE KEMP MEDICAL CENTER 2,496, , % 5,592, % % % 490, (53,546) - (713,649) (191,799) (191,799) (191,799) (191,799) 7,123,196 4,290,283 6,363, , ,772 19, SOUTH LOUISIANA COMMUNITY COLLEGE 11,514,203 2,853, % 26,598, % % % 2,334, (254,657) - (3,394,018) (912,169) (912,169) (912,169) (912,169) 33,876,970 20,404,015 31,979,771 (912,364) 3,061,693 93, ST BERNARD PORT, HARBOR & TERMINAL DIST. 224,273 58, % 549, % % % 48, (5,264) - (70,157) (18,855) (18,855) (18,855) (18,855) 700, , , ,838 63,288 1, WEBSTER PARISH SALES TAX COMMISSION 195,299 51, % 478, % % % 42, (4,584) - (61,092) (16,419) (16,419) (16,419) (16,419) 609, , ,547 (83,333) 55,111 1, NEW VISION LEARNING ACADEMY 1,550, , % 3,801, % % % 333, (36,394) - (485,048) (130,360) (130,360) (130,360) (130,360) 4,841,446 2,915,991 4,954,009 (514,085) 437,555 13, BATON ROUGE COMMUNITY COLLEGE 19,114,957 4,683, % 43,660, % % % 3,832, (418,010) - (5,571,145) (1,497,289) (1,497,289) (1,497,289) (1,497,289) 55,607,691 33,492,374 49,753,553 1,242,352 5,025, , RIVER PARISHES COMMUNITY COLLEGE 3,126, , % 7,100, % % % 623, (67,979) - (906,004) (243,496) (243,496) (243,496) (243,496) 9,043,163 5,446,674 9,419,720 (1,126,546) 817,292 24, LA COMMUNITY & TECHNICAL COLLEGE SYSTEM 7,694,336 1,927, % 17,963, % % % 1,576, (171,990) - (2,292,243) (616,058) (616,058) (616,058) (616,058) 22,879,733 13,780,406 17,618,339 3,363,879 2,067,798 63, VIRGIL BROWNE GLENCOE CHARTER SCHOOL 1,354, , % 3,319, % % % 291, (31,782) - (423,577) (113,840) (113,840) (113,840) (113,840) 4,227,884 2,546,444 3,985,294 (108,046) 382,103 11, LA COMMUNITY & TECHNICAL COLLEGE SYSTEM % % % % AVOYELLES PUBLIC CHARTER SCHOOL INC. 2,226, , % 5,457, % % % 479, (52,254) - (696,432) (187,172) (187,172) (187,172) (187,172) 6,951,352 4,186,782 6,271, , ,241 19, C LSU HEALTH CARE SERVICES DIVISION 10,328,230 2,486, % 23,179, % % % 2,034, (221,921) - (2,957,711) (794,908) (794,908) (794,908) (794,908) 29,522,026 17,781,043 16,098,887 10,974,750 2,668,107 81, MONROE FEDERATION OF TCHRS/SCH EMPLOYEES 72,300 19, % 177, % % % 15, (1,697) - (22,616) (6,078) (6,078) (6,078) (6,078) 225, , ,825 1,194 20, DELHI CHARTER SCHOOL 3,265, , % 8,005, % % % 702, (76,641) - (1,021,458) (274,525) (274,525) (274,525) (274,525) 10,195,559 6,140,760 8,443, , ,442 28, LOUISIANA DELTA COMMUNITY COLLEGE 8,346,199 2,070, % 19,300, % % % 1,694, (184,790) - (2,462,842) (661,908) (661,908) (661,908) (661,908) 24,582,551 14,806,009 23,890,034 (1,346,220) 2,221,693 67, CITY OF BAKER SCHOOL SYSTEM 8,101,802 2,125, % 19,814, % % % 1,739, (189,711) - (2,528,421) (679,533) (679,533) (679,533) (679,533) 25,237,120 15,200,255 22,227, ,542 2,280,851 69, ZACHARY COMMUNITY SCHOOL BOARD 26,117,063 6,858, % 63,931, % % % 5,612, (612,090) - (8,157,802) (2,192,473) (2,192,473) (2,192,473) (2,192,473) 81,426,087 49,042,730 74,784,698 (111,628) 7,359, , ALGIERS CHARTER SCHOOLS ASSOCIATION 22,874,141 5,998, % 55,914, % % % 4,908, (535,333) - (7,134,805) (1,917,535) (1,917,535) (1,917,535) (1,917,535) 71,215,166 42,892,717 56,576,105 8,732,880 6,436, , ADVOCATES FOR ACADEMIC EXCELLENCE 3,783, , % 9,190, % % % 806, (87,995) - (1,172,781) (315,194) (315,194) (315,194) (315,194) 11,705,964 7,050,473 8,791,261 1,943,877 1,057,948 32, FRENCH AND MONTESSORI EDUCATION, INC 4,119,209 1,083, % 10,098, % % % 886, (96,686) - (1,288,614) (346,325) (346,325) (346,325) (346,325) 12,862,136 7,746,833 10,727,258 1,068,165 1,162,439 35, ADVOCATES FOR SCIENCE & MATHEMATICS EDUC 1,957, , % 4,798, % % % 421, (45,937) - (612,241) (164,545) (164,545) (164,545) (164,545) 6,111,009 3,680,645 5,799,157 (194,961) 552,294 16, ADVOCATES FOR ARTS-BASED EDUCATION CORP 8,300,879 2,174, % 20,270, % % % 1,779, (194,074) - (2,586,579) (695,163) (695,163) (695,163) (695,163) 25,817,615 15,549,885 23,350, ,810 2,333,314 71, LAKE FOREST ELEMENTARY CHARTER 1,889, , % 4,632, % % % 406, (44,351) - (591,099) (158,862) (158,862) (158,862) (158,862) 5,899,979 3,553,543 5,808,947 (398,279) 533,221 16, HYNES CHARTER SCHOOL 3,376, , % 8,277, % % % 726, (79,250) - (1,056,230) (283,870) (283,870) (283,870) (283,870) 10,542,632 6,349,801 8,826, , ,810 29, WARREN EASTON SR. HIGH SCHOOL 3,286, , % 8,056, % % % 707, (77,130) - (1,027,967) (276,274) (276,274) (276,274) (276,274) 10,260,521 6,179,887 11,150,012 (1,740,440) 927,313 28, EINSTEIN CHARTER SCHOOL 4,070,252 1,070, % 9,978, % % % 875, (95,537) - (1,273,301) (342,210) (342,210) (342,210) (342,210) 12,709,299 7,654,779 6,660,303 4,994,959 1,148,626 35, JAMES M. SINGLETON CHARTER SCHOOL 2,007, , % 4,922, % % % 432, (47,128) - (628,114) (168,811) (168,811) (168,811) (168,811) 6,269,444 3,776,070 6,171,767 (422,276) 566,612 17, ADVOCATES FOR INNOVATIVE SCHOOLS 1,008, , % 2,472, % % % 217, (23,676) - (315,544) (84,805) (84,805) (84,805) (84,805) 3,149,563 1,896,974 2,571, , ,648 8, DR. MARTIN LUTHER KING, JR. CHARTER SCH % % % % ,998 (15,998) CENTRAL COMMUNITY SCHOOL SYSTEM 19,801,555 5,197, % 48,449, % % % 4,253, (463,867) - (6,182,317) (1,661,546) (1,661,546) (1,661,546) (1,661,546) 61,708,024 37,166,590 53,029,920 3,560,392 5,576, , THE MAXINE GIARDINA CHARTER SCHOOL, INC. 649, , % 1,593, % % % 139, (15,253) - (203,285) (54,634) (54,634) (54,634) (54,634) 2,029,062 1,222,099 1,755, , ,380 5, SOPHIE B. WRIGHT CHARTER SCHOOL % % % % LOUISIANA STATE BOARD OF NURSING 135,958 35, % 333, % % % 29, (3,191) - (42,533) (11,431) (11,431) (11,431) (11,431) 424, , ,931 (45,606) 38,368 1, ADVOCACY FOR ARTS & TECHNOLOGY/CROCKER % % % % ,968,710 (1,968,710) GREATER LAFOURCHE PORT COMMISSION 47,097 12, % 115, % % % 10, (1,106) - (14,738) (3,961) (3,961) (3,961) (3,961) 147,109 88, ,910 7,999 13, NEW ORLEANS CHARTER SCHOOLS FOUNDATION 2,110, , % 5,162, % % % 453, (49,423) - (658,700) (177,031) (177,031) (177,031) (177,031) 6,574,727 3,959,942 5,815, , ,203 18, MADISON PREPARATORY ACADEMY 1,415, , % 3,469, % % % 304, (33,217) - (442,711) (118,982) (118,982) (118,982) (118,982) 4,418,865 2,661,472 3,605, , ,363 12, KENILWORTH SCIENCE & TECHNOLOGY CHARTER % % % % DARBONNE WOODS CHARTER SCHOOL 2,354, , % 5,762, % % % 505, (55,175) - (735,365) (197,635) (197,635) (197,635) (197,635) 7,339,954 4,420,836 5,652,071 1,079, ,362 20, MORRIS JEFF COMMUNITY SCHOOL 1,717, , % 4,203, % % % 368, (40,242) - (536,332) (144,143) (144,143) (144,143) (144,143) 5,353,333 3,224,299 3,808,719 1,100, ,817 14, SCITECH ACADEMY (RENEW SCHOOLS) % % % % BAYOU COMMUNITY ACADEMY 1,393, , % 3,416, % % % 299, (32,707) - (435,916) (117,156) (117,156) (117,156) (117,156) 4,351,039 2,620,620 3,356, , ,233 12, SLAUGHTER COMMUNITY CHARTER SCHOOL 722, , % 1,770, % % % 155, (16,955) - (225,979) (60,734) (60,734) (60,734) (60,734) 2,255,583 1,358,532 1,473, , ,852 6, NEW BEGINNINGS SCHOOLS FOUNDATION 7,246,003 1,900, % 17,717, % % % 1,555, (169,627) - (2,260,757) (607,596) (607,596) (607,596) (607,596) 22,565,466 13,591,124 17,214,688 3,479,327 2,039,395 62, ST. BD. OF CERTIFIED PUBLIC ACCOUNTANTS 36,050 9, % 88, % % % 7, (847) - (11,282) (3,032) (3,032) (3,032) (3,032) 112,610 67,825 89,302 13,968 10, REED ELEMENTARY SCHOOL-RENEW SCHOOLS 2,493, , % 6,113, % % % 536, (58,532) - (780,102) (209,658) (209,658) (209,658) (209,658) 7,786,488 4,689,782 6,063,602 1,077, ,718 21, ALMA J. BROWN/GRAMBLING LAB SCHOOL 721, , % 1,745, % % % 153, (16,712) - (222,732) (59,861) (59,861) (59,861) (59,861) 2,223,167 1,339,008 2,178,594 (139,803) 200,923 6, A. E. PHILLIPS LABORATORY SCHOOL 281,893 71, % 669, % % % 58, (6,410) - (85,430) (22,960) (22,960) (22,960) (22,960) 852, , ,133 (183,141) 77,065 2, LSU UNIVERSITY HIGH SCHOOL 6,723,925 1,693, % 15,789, % % % 1,386, (151,167) - (2,014,718) (541,471) (541,471) (541,471) (541,471) 20,109,659 12,111,997 16,426,368 2,015,510 1,817,447 55, NORTHWESTERN STATE UNIVERSITY LAB SCHOOL 74,102 19, % 181, % % % 15, (1,739) - (23,177) (6,229) (6,229) (6,229) (6,229) 231, , ,692 19,460 20, SOUTHEASTERN LABORATORY SCHOOL 40,034 10, % 98, % % % 8, (939) - (12,521) (3,365) (3,365) (3,365) (3,365) 124,977 75, ,179 (123,567) 11, SOUTHERN UNIVERSITY LABORATORY SCHOOL 2,111, , % 5,140, % % % 451, (49,212) - (655,882) (176,273) (176,273) (176,273) (176,273) 6,546,607 3,943,005 4,940,160 1,063, ,662 18, LCTCS ONLINE 543, , % 1,233, % % % 108, (11,813) - (157,439) (42,313) (42,313) (42,313) (42,313) 1,571, ,487 1,193, , ,024 4, DOWNSVILLE CHARTER SCHOOL, INC. 1,017, , % 2,495, % % % 219, (23,889) - (318,387) (85,569) (85,569) (85,569) (85,569) 3,177,943 1,914,067 3,910,199 (995,816) 287,212 8, BEEKMAN CHARTER SCHOOL 2,654, , % 6,491, % % % 569, (62,147) - (828,282) (222,607) (222,607) (222,607) (222,607) 8,267,391 4,979,429-7,581, ,181 22, DELTA CHARTER GROUP 1,417, , % 3,476, % % % 305, (33,283) - (443,585) (119,217) (119,217) (119,217) (119,217) 4,427,588 2,666,725-4,060, ,151 12, MADISON TALLULAH CHARTER SCHOOL 907, , % 2,225, % % % 195, (21,306) - (283,967) (76,318) (76,318) (76,318) (76,318) 2,834,385 1,707,143-2,599, ,163 7, NORTHSHORE CHARTER SCHOOLS, INC 875, , % 2,129, % % % 186, (20,388) - (271,733) (73,030) (73,030) (73,030) (73,030) 2,712,272 1,633,595-2,487, ,127 7, INSPIRE NOLA CHARTER SCHOOLS, INC. 7,984,610 2,084, % 19,432, % % % 1,705, (186,047) - (2,479,589) (666,409) (666,409) (666,409) (666,409) 24,749,708 14,906,688-22,697,108 2,236,800 68, LOUISIANA PHYSICAL THERAPY BOARD 30,850 8, % 75, % % % 6, (724) - (9,652) (2,594) (2,594) (2,594) (2,594) 96,337 58,023-88,347 8, DIV OF ADMIN - EXECUTIVE OFFICE % % % % ,552 (118,552) DIVISION OF ADMINISTRATION 921, , % 2,062, % % % 181, (19,746) - (263,164) (70,727) (70,727) (70,727) (70,727) 2,626,740 1,582,079 1,299,659 1,109, ,396 7, OFC OF COASTAL PROTECTION & RESTORATION 203,522 49, % 457, % % % 40, (4,380) - (58,379) (15,690) (15,690) (15,690) (15,690) 582, , ,190 25,191 52,663 1, GOVERNOR'S OFFICE OF HOMELAND SECURITY 143,316 37, % 351, % % % 30, (3,364) - (44,828) (12,048) (12,048) (12,048) (12,048) 447, , ,711 10,626 40,439 1, STATE MILITARY DEPARTMENT 405, , % 993, % % % 87, (9,509) - (126,737) (34,061) (34,061) (34,061) (34,061) 1,265, ,910 1,284,616 (124,522) 114,327 3, LOUISIANA PUBLIC DEFENDER BD 102,393 22, % 209, % % % 18, (2,010) - (26,790) (7,200) (7,200) (7,200) (7,200) 267, , ,583 15,640 24, BOARD OF TAX APPEALS 71,613 18, % 175, % % % 15, (1,681) - (22,407) (6,022) (6,022) (6,022) (6,022) 223, , ,215 12,894 20, DEPARTMENT OF VETERANS AFFAIRS 102,575 26, % 251, % % % 22, (2,407) - (32,085) (8,623) (8,623) (8,623) (8,623) 320, , ,695 28, SOUTHWEST LA WAR VETERANS HOME % % % % ,766 (201,766) SECRETARY OF STATE 149,744 39, % 367, % % % 32, (3,515) - (46,850) (12,591) (12,591) (12,591) (12,591) 467, , , ,622 42,262 1, OFFICE OF LIEUTENANT GOVERNOR 16,610 3, % 34, % % % 2, (326) - (4,343) (1,167) (1,167) (1,167) (1,167) 43,352 26,111-39,756 3, LOUISIANA PUBLIC SERVICE COMMISSION 106,652 28, % 261, % % % 22, (2,503) - (33,363) (8,967) (8,967) (8,967) (8,967) 333, , ,694 3,701 30, LA DEPT OF AGRICULTURE & FORESTRY 417, , % 964, % % % 84, (9,236) - (123,098) (33,083) (33,083) (33,083) (33,083) 1,228, ,034 1,127,143 (358) 111,045 3, OFF OF THE STATE LIBRARY OF LA 60,299 13, % 123, % % % 10, (1,184) - (15,782) (4,241) (4,241) (4,241) (4,241) 157,524 94, ,872 (44,412) 14, OFFICE OF STATE MUSEUM 176,422 40, % 379, % % % 33, (3,632) - (48,402) (13,008) (13,008) (13,008) (13,008) 483, , , ,824 43,663 1, OFFICE OF STATE PARKS 89,027 23, % 218, % % % 19, (2,089) - (27,846) (7,484) (7,484) (7,484) (7,484) 277, , ,098 (155,205) 25, OFFICE OF CULTURAL DEVELOPMENT 145,151 31, % 297, % % % 26, (2,850) - (37,981) (10,208) (10,208) (10,208) (10,208) 379, , ,990 25,668 34,262 1, OFFICE OF TOURISM 140,894 32, % 300, % % % 26, (2,880) - (38,385) (10,316) (10,316) (10,316) (10,316) 383, , ,959 23,400 34,626 1, DEPT OF TRANSPORTATION AND DEVELOPMENT 135,156 35, % 331, % % % 29, (3,173) - (42,285) (11,364) (11,364) (11,364) (11,364) 422, , ,942 40,114 38,144 1, ENGINEERING AND OPERATIONS 218,644 57, % 536, % % % 47, (5,132) - (68,396) (18,382) (18,382) (18,382) (18,382) 682, , ,506 (102,435) 61,699 1, A 0289 FLORIDA PARISHES HUMAN SVCS AUTHORITY 120,894 31, % 296, % % % 26, (2,838) - (37,824) (10,166) (10,166) (10,166) (10,166) 377, , ,248 (58,023) 34,121 1, CAPITAL AREA HUMAN SERVICE DISTRICT 61,589 16, % 150, % % % 13, (1,445) - (19,264) (5,177) (5,177) (5,177) (5,177) 192, , ,336 17, MEDICAL VENDOR ADMINISTRATION 285,335 72, % 675, % % % 59, (6,465) - (86,161) (23,156) (23,156) (23,156) (23,156) 860, , ,383 (88,705) 77,724 2, DEPARTMENT OF HEALTH AND HOSPITALS 542, , % 1,211, % % % 106, (11,598) - (154,570) (41,542) (41,542) (41,542) (41,542) 1,542, , , , ,435 4, SOUTH CENTRAL LA HUMAN SERVICES AUTH. 55,081 14, % 135, % % % 11, (1,293) - (17,230) (4,631) (4,631) (4,631) (4,631) 171, , ,222 21,490 15, OFFICE OF PUBLIC HEALTH 358,148 94, % 878, % % % 77, (8,406) - (112,037) (30,111) (30,111) (30,111) (30,111) 1,118, ,542 1,029,722 (4,179) 101,067 3, OFFICE OF BEHAVIORAL HEALTH 551, , % 1,289, % % % 113, (12,346) - (164,548) (44,223) (44,223) (44,223) (44,223) 1,642, ,221 1,012, , ,436 4, DEPT OF HEALTH & HOSPITALS/OCDD OFFICES 493, , % 1,209, % % % 106, (11,579) - (154,322) (41,475) (41,475) (41,475) (41,475) 1,540, ,747 1,660,569 (247,969) 139,212 4, DEPARTMENT OF CHILDREN & FAMILY SERVICES 282,136 74, % 691, % % % 60, (6,622) - (88,260) (23,721) (23,721) (23,721) (23,721) 880, , , ,291 79,618 2, IMPERIAL CALCASIEU HUMAN SERV AUTHORITY 45,156 11, % 110, % % % 9, (1,060) - (14,125) (3,796) (3,796) (3,796) (3,796) 140,990 84, ,297 12, C 352 CENTRAL LOUISIANA HUMAN SERVICE DISTRICT 67,600 17, % 165, % % % 14, (1,586) - (21,142) (5,682) (5,682) (5,682) (5,682) 211, , ,528 19, A DEPT. OF PUBLIC SAFETY & CORRECTIONS - ADMIN 176,541 46, % 432, % % % 37, (4,143) - (55,223) (14,842) (14,842) (14,842) (14,842) 551, , ,222 10,267 49,816 1,521 08A C. PAUL PHELPS CORRECTIONAL CENTER % % % % ,755 (47,755) A LA STATE PENITENTIARY 211,729 55, % 519, % % % 45, (4,969) - (66,231) (17,800) (17,800) (17,800) (17,800) 661, , ,043 (9,790) 59,746 1,824 08C OFFICE OF JUVENILE JUSTICE 2,835, , % 6,878, % % % 603, (65,854) - (877,688) (235,885) (235,885) (235,885) (235,885) 8,760,531 5,276,446 9,377,696 (1,343,713) 791,749 24,177 08A AVOYELLES CORRECTIONAL CENTER 221,767 57, % 534, % % % 46, (5,119) - (68,227) (18,336) (18,336) (18,336) (18,336) 680, , ,677 (47,158) 61,546 1,879 08A LA CORRECTIONAL INST WOMEN 220,114 57, % 539, % % % 47, (5,166) - (68,853) (18,505) (18,505) (18,505) (18,505) 687, , ,663 80,587 62,111 1,897 08A DIXON CORRECTIONAL INSTITUTE 281,202 73, % 689, % % % 60, (6,601) - (87,974) (23,644) (23,644) (23,644) (23,644) 878, ,876 1,000,592 (195,319) 79,360 2,423 08A ELAYN HUNT CORRECTIONAL CENTER 236,762 62, % 580, % % % 50, (5,558) - (74,070) (19,907) (19,907) (19,907) (19,907) 739, , ,398 37,607 66,817 2,040 08A DAVID WADE CORRECTIONAL CENTER 232,966 61, % 571, % % % 50, (5,469) - (72,883) (19,588) (19,588) (19,588) (19,588) 727, , ,974 (141,833) 65,747 2,008 Page 2