PUBLIC EMPLOYEES RETIREMENT ASSOCIATION OF MINNESOTA

Transcription

1 PUBLIC EMPLOYEES RETIREMENT ASSOCIATION OF MINNESOTA SCHEDULE OF EMPLOYER ALLOCATIONS AND SCHEDULE OF PENSION AMOUNTS BY EMPLOYER, CURRENT REPORTING PERIOD ONLY

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3 SCHEDULE OF EMPLOYER ALLOCATIONS AND SCHEDULE OF PENSION AMOUNTS BY EMPLOYER, CURRENT REPORTING PERIOD ONLY TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 1 SCHEDULE OF EMPLOYER ALLOCATIONS 3 SCHEDULE OF PENSION AMOUNTS BY EMPLOYER, CURRENT REPORTING PERIOD ONLY 38 PUBLIC EMPLOYEES POLICE AND FIRE FUND PENSION PLAN SCHEDULE OF EMPLOYER ALLOCATIONS 138 SCHEDULE OF PENSION AMOUNTS BY EMPLOYER, CURRENT REPORTING PERIOD ONLY 146 PUBLIC EMPLOYEES CORRECTIONAL FUND PENSION PLAN SCHEDULE OF EMPLOYER ALLOCATIONS 168 SCHEDULE OF PENSION AMOUNTS BY EMPLOYER, CURRENT REPORTING PERIOD ONLY 170 NOTES TO THE SCHEDULE OF EMPLOYER ALLOCATIONS AND SCHEDULE OF PENSION AMOUNTS BY EMPLOYER, CURRENT REPORTING PERIOD ONLY 174

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5 CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS REPORT Members of the Board of Trustees Public Employees Retirement Association of Minnesota We have audited the accompanying schedules of employer allocations of the Public Employees Retirement Association of Minnesota s (PERA) General Employees Retirement Fund Pension Plan, Public Employees Police and Fire Fund Pension Plan, and Public Employees Correctional Fund Pension Plan as of and for the year ended June 30, 2017, and the related notes. We have also audited the total for all entities of the columns titled ending net pension liability, total deferred outflows of resources, total deferred inflows of resources, and total pension expense (specified column totals) included in the accompanying schedules of pension amounts by employer, current reporting period only, of the PERA s General Employees Retirement Fund Pension Plan, Public Employees Police and Fire Fund Pension Plan, and Public Employees Correctional Fund Pension Plan as of and for the year ended June 30, 2017, and the related notes. Management s Responsibility for the Schedules Management is responsible for the preparation and fair presentation of these schedules in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the schedules that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express opinions on the schedules of employer allocations and the specified column totals included in the schedules of pension amounts by employer, current reporting period only based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the schedules of employer allocations and specified column totals included in the schedules of pension amounts by employer, current reporting period only are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the schedules of employer allocations and specified column totals included in the schedules of pension amounts by employer, current reporting period only. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the schedules of employer allocations and specified column totals included in the schedules of pension amounts by employer, current reporting period only, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the schedules of employer allocations and specified column totals included in the schedules of pension amounts by employer, current reporting period only in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the schedules of employer allocations and specified column totals included in the schedules of pension amounts by employer, current reporting period only. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. (1)

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7 Members of the Board of Trustees Public Employees Retirement Association of Minnesota Opinions In our opinion, the schedules referred to above present fairly, in all material respects, the employer allocations and ending net pension liability, total deferred outflows of resources, total deferred inflows of resources, and total pension expense for the total of all participating entities for the PERA s General Employees Retirement Fund Pension Plan, Public Employees Police and Fire Fund Pension Plan, and Public Employees Correctional Fund Pension Plan as of and for the year ended June 30, 2017, in accordance with accounting principles generally accepted in the United States of America. Emphasis of Matter As discussed in Note 2D, the accompanying schedules of pension amounts were prepared for the current reporting period only and are not intended to be a complete presentation of PERA s schedule of pension amounts. Our opinions are not modified with respect to this matter. Restriction on Use Our report is intended solely for the information and use of PERA management, members of the Board of Trustees, PERA Plan employers and their auditors and is not intended to ben and should not ben used by anyone other than these specified parties. CliftonLarsonAllen LLP Minneapolis, Minnesota January 16, 2018 (2)

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9 SCHEDULE OF EMPLOYER ALLOCATIONS Proportional Unit No. Name Contributions Share AITKIN COUNTY $ 703, % ANOKA COUNTY 7,263, BECKER COUNTY 927, BELTRAMI COUNTY 1,163, BENTON COUNTY REVENUE 755, BIG STONE COUNTY 216, BLUE EARTH COUNTY 1,655, BROWN COUNTY 822, CARLTON COUNTY 1,190, CARVER COUNTY 2,652, CARVER COUNTY HISTORICAL SOCIETY 10, CASS COUNTY 1,010, CHIPPEWA COUNTY 410, CHIPPEWA COUNTY SWCD 12, CHIPPEWA COUNTY HOSPITAL 1,094, CHISAGO COUNTY 1,203, CLAY COUNTY 1,336, CLEARWATER COUNTY 363, COOK COUNTY 366, COOK COUNTY HOSPITAL DISTRICT 421, COTTONWOOD COUNTY 123, COTTONWOOD COUNTY HIGHWAY 96, CROW WING COUNTY 1,382, DAKOTA COUNTY 8,070, DAKOTA COUNTY AGRICULTURAL SOCIETY 7, DODGE COUNTY 582, DOUGLAS COUNTY 899, DOUGLAS COUNTY HOSPITAL 3,139, MINNESOTA PRAIRIE COUNTY ALLIANCE 608, FARIBAULT COUNTY CENTRAL SERVICES 204, FILLMORE COUNTY 473, TOWNSHIP OF EVERTS FREEBORN COUNTY 962, GOODHUE COUNTY 1,158, GRANT COUNTY 266, TOWNSHIP OF RED ROCK 1, TOWNSHIP OF SANDSTONE 1, HOUSTON COUNTY 460, TOWNSHIP OF SHAFER 1, HUBBARD COUNTY 523, HERITAGE LIVING CENTER (PARK RAPIDS) 216, ISANTI COUNTY 915, ITASCA COUNTY 1,640, GRAND VILLAGE 380, JACKSON COUNTY 160, JACKSON COUNTY HIGHWAY 102, KANABEC COUNTY REVENUE 586, FIRSTLIGHT HEALTH SYSTEMS KANABEC CTY 1,813, TOWNSHIP OF SHELLROCK KANDIYOHI COUNTY 1,405, KITTSON COUNTY 219, KOOCHICHING COUNTY 431, LAC QUI PARLE COUNTY AUDITOR 203, LAKE COUNTY 412, LAKE OF THE WOODS COUNTY 226, LAKE OF THE WOODS SWCD 10, LE SUEUR COUNTY 710, LE SUEUR SOIL & WATER CONSERVATION DIST 16, LINCOLN COUNTY 148, LYON COUNTY 351, LYON COUNTY HISTORICAL SOCIETY 3, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (3)

10 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share MAHNOMEN COUNTY $ 236, % MARSHALL COUNTY 404, MARTIN COUNTY 242, MARTIN COUNTY HIGHWAY 107, MC LEOD COUNTY 913, MEEKER COUNTY 627, MEEKER MEMORIAL HOSPITAL 820, MILLE LACS COUNTY 677, MORRISON COUNTY 865, AITKIN ITASCA KOOCHICHING COMM HEALTH 6, MOWER COUNTY 811, MURRAY COUNTY 234, MURRAY COUNTY MEMORIAL HOSPITAL 491, NICOLLET COUNTY 907, NICOLLET COUNTY HISTORICAL SOCIETY 8, NOBLES COUNTY 553, NORMAN COUNTY 248, OLMSTED COUNTY 5,066, EAST RANGE ACADEMY OF TECH & SCIENCE 16, OTTER TAIL COUNTY 1,608, PENNINGTON COUNTY REVENUE 324, PINE COUNTY 693, PIPESTONE COUNTY 213, PIPESTONE COUNTY MEDICAL CENTER 680, POLK COUNTY 1,179, POPE COUNTY 371, RAMSEY COUNTY 16,436, TOWNSHIP OF FAXON 4, TOWNSHIP OF FEATHERSTONE 1, TOWNSHIP OF FOSTER TOWNSHIP OF FROHN 1, TOWNSHIP OF GALENA TOWNSHIP OF GOODLAND RED LAKE COUNTY 165, REDWOOD COUNTY 295, RENVILLE COUNTY HOSPITAL 692, RENVILLE COUNTY 659, RICE COUNTY 1,267, ROCK COUNTY 233, ROCK NOBLES COMMUNITY CORRECTIONS 39, ROSEAU COUNTY 389, ST LOUIS COUNTY 6,268, ST LOUIS COUNTY ENVIRONMENTAL SERVICES 144, ST LOUIS COUNTY COURTS 128, SCOTT COUNTY 3,189, SHERBURNE COUNTY 1,934, SIBLEY COUNTY 501, SIBLEY COUNTY LIBRARY 15, STEARNS COUNTY 3,519, STEELE COUNTY 649, STEVENS COUNTY 317, STEVENS COUNTY HRA 5, SWIFT COUNTY BENSON HOSPITAL 422, SWIFT COUNTY 353, SWIFT COUNTY COUNTRYSIDE PUBLIC HEALTH S 93, TODD COUNTY 743, TRAVERSE COUNTY 191, WABASHA COUNTY 522, WADENA COUNTY 235, WADENA COUNTY WELFARE 208, WADENA COUNTY ROAD AND BRIDGE 43, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (4)

11 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share WASECA COUNTY $ 366, % WASECA-LE SUEUR REGIONAL LIBRARY 40, TOWNSHIP OF ENTERPRISE 1, WASHINGTON COUNTY 4,636, SO WASHINGTON COUNTY CABLE COMMISSION 26, WATONWAN COUNTY 417, WILKIN COUNTY 290, WINONA COUNTY 941, WRIGHT COUNTY 2,185, YELLOW MEDICINE COUNTY 333, TOWNSHIP OF ECKLES TOWNSHIP OF EDEN 1, TOWNSHIP OF HARTLAND TOWNSHIP OF HART (175) TOWNSHIP OF ST GEORGE HENNEPIN COUNTY 40,122, TOWNSHIP OF SUGAR BUSH CITY OF TAMARACK 1, TOWNSHIP OF TENHASSEN TOWNSHIP OF TEN LAKE 1, HOPE COMMUNITY ACADEMY 56, TOWNSHIP OF TOFTE TOWNSHIP OF TORDENSKJOLD TOWNSHIP OF UDOLPHO 2, TOWNSHIP OF HOLMES CITY 1, TOWNSHIP OF WABANA HARVEST PREPARATORY ACADEMY 82, COTTONWOOD CTY FAM SERV COLLABORATIVE TOWNSHIP OF HUNTER TOWNSHIP OF IOSCO TOWN OF WHITE BEAR LAKE- POPE COUNTY TOWNSHIP OF WILSON -- CASS CO TOWNSHIP OF WILTON WATERSHED HIGH SCHOOL 2, TOWNSHIP OF LAKE PRAIRIE TOWNSHIP OF LAKE 1, TOWNSHIP OF LANGHEI TOWNSHIP OF LANSING 4, TOWNSHIP OF LIBERTY-POLK COUNTY 3, TOWNSHIP OF LITTLE ROCK TOWNSHIP OF LONDON NORTH SHORE COMMUNITY SCHOOL 37, DISCOVERY PUBLIC SCHOOL FARIBAULT 5, HARBOR CITY INTERNATIONAL CHARTER SCHOOL 21, BLUE SKY CHARTER SCHOOL 22, TRIO WOLF CREEK DISTANCE LEARNING PROG 5, LAKE JOHANNA FIRE DEPARTMENT 4, MISSISSIPPI WATERSHED MANAGEMENT ORGANIZ 68, DULUTH AIRPORT AUTHORITY 97, SOUTH CENTRAL EMS JPB 3, SPIRIT MOUNTAIN RECREATIONAL AUTHORITY 130, LAKES AREA POLICE 8, ARROWHEAD REGIONAL CORRECTIONS 675, CARLTON-COOK-LAKE-ST LOUIS COMM HLTH BD 31, ELLENDALE AMBULANCE SERVICE 1, LOWER ST CROIX FIRE DEPARTMENT JPB AFSCME COUNCIL 5 7, BEMIDJI-BELTRAMI AIRPORTS COMMISSION 14, ACHIEVE SERVICES INCORPORATED 71, SHELL ROCK RIVER WATERSHED DISTRICT 27, I 494 CORRIDOR COMMISSION 15, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (5)

12 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share WHITE BEAR LAKE CONSERVATION DISTRICT $ 1, % NORTHWESTERN JUVENILE CENTER 25, LAKEVILLE ARENAS 19, FARIBAULT CO SOIL & WATER CONSERVATION 24, FILLMORE CO SOIL & WATER CONSERVATION 34, MURRAY CO SOIL & WATER CONSERVATION DIST 4, ROOT RIVER SOIL & WATER CONSERVATION DIS 17, WASECA CO SOIL & WATER CONSERVATION DIST 3, PINE RIVER AREA SANITARY DISTRICT 12, DAKOTA COMMUNICATIONS CENTER 348, MIDDLE FORK CROW RIVER W DISTRICT 12, HENNEPIN HEALTHCARE SYSTEM 25,798, BEMIDJI AREA JOINT PLANNING BOARD 12, SOUTH METRO FIRE DISTRICT 4, FOREST LAKE CABLE COMMISSION 5, LIONSGATE ACADEMY 197, EVELETH VIRGINIA AIRPORT AUTHORITY INFINITY MINNESOTA'S DIGITAL ACADEMY 8, LAC QUI PARLE COUNTY EDA 6, LAKEVIEW CEMETERY ASSOCIATION 7, CLOQUET AREA FIRE DISTRICT 6, NORTHWEST REGIONAL LIBRARY 46, REGION 4 ADULT MENTAL HEALTH CONSORTIUM 41, TRI-CITY CABLE TV 2, SOUTHWEST MINNESOTA BROADBAND SERVICES 33, BEMIDJI RURAL ANIMAL CONTROL ORG GEMS SANITARY DISTRICT 1, PIKE LAKE AREA WASTEWATER COLLECTION SYS CHIPPEWA RIVER WATERSHED PROJECT 11, CROW RIVER ORGANIZATION OF WATER 7, HAWK CREEK WATERSHED PROJECT 10, PRAIRIE LAKES MUNICIPAL SOLID WASTE 128, SOUTHERN PLAINS EDUCATION CO-OP 129, POMME DE TERRE RIVER ASSOCIATION 2, METROPOLITAN EMERGENCY SERVICES BOARD 47, ARROWHEAD HEALTH ALLIANCE 10, DES MOINES VALLEY HEALTH & HUMAN SRVCS 356, JACKSON COUNTY FAMILY SERVICES NETWORK 16, ANOKA-CHAMPLIN FIRE DEPARTMENT 2, WRIGHT COUNTY SOIL & WATER DISTRICT 30, WRIGHT COUNTY HISTORICAL SOCIETY 12, SOUTHWEST PRAIRIE TECH SERVICE AREA 17, JACKSON FIRE AND AMBULANCE SERVICE 4, NORTHFIELD AREA FIRE AND RESCUE 2, EAST RANGE PUBLIC SAFETY BOARD 1, SOUTHERN PRAIRIE COMMUNITY CARE 77, HORIZON PUBLIC HEALTH 376, FARIBAULT- MARTIN COUNTY TRANSIT BOARD 30, CENTENNIAL FIRE DISTRICT 5, POPE DOUGLAS SOLID WASTE MANAGEMENT 161, MN RIVER AREA AGENCY ON AGING 105, EAST CENTRAL SOLID WASTE COMMISSION 40, SUPPORTING HANDS NURSE-FAMILY PARTNERSHI 61, SOUTHEASTERN EMERGENCY MEDICAL SERVICES 10, LAKE WASHINGTON SANITARY DISTRICT 7, CENTRAL IRON RANGE SANITARY SEWER DISTRI 14, HMONG ACADEMY CHARTER SCHOOL 156, ADA-BORUP ISD , GREAT EXPECTATIONS SCHOOL 18, ADRIAN ISD , URBAN ACADEMY CHARTER SCHOOL 47, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (6)

13 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share MINNESOTA INTERNSHIP CENTER $ 125, % NOVA CLASSICAL ACADEMY 82, NEW CITY CHARTER SCHOOL 10, AITKIN ISD , VOYAGEURS EXPEDITIONARY HIGH SCHOOL 18, PALADIN ACADEMY 77, ALBANY ISD , ALBERT LEA ISD , NORTHLAND LEARNING CENTER 56, EAGLE RIDGE ACADEMY CHARTER SCHOOL 98, ALDEN-CONGER ISD , ST PAUL CONSERVATORY PERFORMING ARTISTS 29, ALEXANDRIA ISD , MAIN ST SCHOOL OF PERFORMING ARTS 13, BEACON ACADEMY 55, SPERO ACADEMY 64, MINNEAPOLIS ACADEMY ANNANDALE ISD , ST CROIX PREPARATORY ACADEMY 122, ST FRANCIS ISD , TREKNORTH HIGH SCHOOL 29, PACT CHARTER ISD , ANOKA-HENNEPIN ISD-11 5,134, LIFE PREP ACADEMY 57, PRAIRIE SEEDS ACADEMY 98, GREAT RIVER SCHOOL 64, UBAH MEDICAL ACADEMY 56, METRO SCHOOLS 63, AVALON SCHOOL 27, FACE TO FACE ACADEMY 5, LAKES INTERNATIONAL LANGUAGE ACADEMY 109, AUGSBURG ACADEMY FOR HEALTH CAREERS 33, SIBLEY EAST ISD , RIVER BEND ISD , BIRCH GROVE COMMUNITY SCHOOL 8, KALEIDOSCOPE CHARTER SCHOOL 44, ASHBY ISD , SWAN RIVER MONTESSORI CHARTER SCHOOL 32, MINNESOTA ONLINE HIGH SCHOOL 13, ATWATER/COSMOS/GROVE CITY ISD , TWIN CITIES GERMAN IMMERSION SCHOOL 63, YINGHUA ACADEMY 87, AURORA-HOYT-BIWABIK ISD , PAIDEIA ACADEMY AUSTIN ISD , WEST METRO EDUCATION PROGRAM 39, MILROY CHARTER SCHOOL 3, ROCHESTER MATH AND SCIENCE ACADEMY 87, DUGSI ACADEMY CHARTER SCHOOL 66, BADGER ISD , LOVE WORKS ACADEMY VISUAL & PERFORM ARTS 61, COLLEGE PREP ELEMENTARY 82, STRIDE ACADEMY 64, BAGLEY ISD , BARNESVILLE ISD , BARNUM ISD , WEST CENTRAL AREA SCHOOLS ISD , NEW MILLENNIUM ACADEMY 74, BATTLE LAKE ISD , PLAINVIEW-ELGIN-MILLVILLE SCHOOLS 90, RTR PUBLIC SCHOOLS 74, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (7)

14 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share TWIN CITIES ACADEMY $ 64, % HIAWATHA LEADERSHIP ACADEMY 213, INTERNATIONAL SPANISH LANGUAGE ACADEMY 29, MINISINAAKWAANG LEADERSHIP ACADEMY 42, NOBLE ACADEMY 51, COMMUNITY SCHOOL OF EXCELLENCE 141, BECKER ISD , GLACIAL HILLS ELEMENTARY 11, CLARKFIELD AREA CHARTER SCHOOL 10, BELGRADE/BROOTEN ISD , LINCOLN INTERNATIONAL CHARTER SCHOOL 24, BELLE PLAINE ISD , TEAM ACADEMY 19, LAURA JEFFREY ACADEMY 17, DA VINCI ACADEMY OF ARTS AND SCIENCE 40, GLOBAL ACADEMY 47, ITASCA AREA SCHOOLS COLLABORATIVE 162, ASPEN ACADEMY 31, BEMIDJI ISD , RIVER'S EDGE ACADEMY 17, COLOGNE CHARTER SCHOOL 71, BRIGHT WATER ELEMENTARY CHARTER SCHOOL 55, KIPP STAND ACADEMY 70, BEST ACADEMY 169, BENSON ISD , OSHKI OGIMAAG CHARTER SCHOOL 9, CANNON RIVER STEM SCHOOL 31, BERTHA-HEWITT ISD , BIG LAKE ISD , CORNERSTONE MONTESSORI ELEMENTARY SCHOOL 20, DISCOVERY WOODS MONTESSORI SCHOOL 12, B.O.L.D , PARNASSUS PREPARATORY SCHOOL 35, ROCHESTER STEM ACADEMY 13, STEP ACADEMY ISD , BLACKDUCK ISD , TRI CITY UNITED ISD , MINNEAPOLIS COLLEGE PREPARATORY SCHOOL HENNEPIN ELEMENTARY SCHOOL 35, NASHA SHKOLA CHARTER SCHOOL 5, BLOOMING PRAIRIE ISD , MASTERY SCHOOL 50, BLOOMINGTON ISD ,968, UPPER MISSISSIPPI ACADEMY 25, WEST SIDE SUMMIT CHARTER SCHOOL 36, PRODEO ACADEMY 66, FREEDOM ACADEMY CHARTER SCHOOL 3, ROUND LAKE-BREWSTER SCHOOL DISTRICT 35, VENTURE ACADEMY CHARTER SCHOOL 70, BRANDON-EVANSVILLE PUBLIC SCHOOLS 40, BLUE EARTH-WINNEBAGO ISD , RED LAKE COUNTY CENTRAL SCHOOLS 82, BDOTE LEARNING CENTER 21, NORTHEAST COLLEGE PREP CHARTER SCHOOL 35, ART AND SCIENCE ACADEMY 30, ST CLOUD MATH AND SCIENCE ACADEMY 22, WOODBURY LEADERSHIP ACADEMY 11, STAR OF THE NORTH ACADEMY 5, UNIVERSAL ACADEMY CHARTER SCHOOL 39, BRAHAM ISD , SEJONG ACADEMY 5, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (8)

15 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share BRAINERD ISD-181 $ 913, % BRAINERD/STAPLES REG TECH COL ISD MINNESOTA MATH AND SCIENCE ACADEMY 58, TESFA INTERNATIONAL SCHOOL 19, BRECKENRIDGE ISD , AGAMIM CLASSICAL ACADEMY 24, ROCHESTER BEACON ACADEMY 30, FLEX ACADEMY ISD , BROOKLYN CENTER ISD , METROPOLITAN EDUCATION FOR FUTURE EMPLOY 11, ODYSSEY CHARTER ISD , SUMMIT CHARTER SCHOOL , BROWERVILLE ISD , MINNESOTA EARLY LEARNING ACADEMY 23, BROWNS VALLEY ISD , NORTH METRO FLEX ACADEMY 17, BIG PICTURE TWIN CITIES 5, DISCOVERY CHARTER SCHOOL 13, ATHLOS ACADEMY ST. CLOUD 32, SUN ACADEMY CHARTER SCHOOL 5, BUFFALO ISD , NEW CENTURY SCHOOL 11, TRUTH PREPARATORY ACADEMY 25, PHOENIX ACADEMY NORTH BRANCH 14, BURNSVILLE ISD-191 1,484, BUTTERFIELD ISD , FORTEN ACADEMY 44, BYRON ISD , CALEDONIA ISD , CAMBRIDGE-ISANTI ISD , CAMPBELL TINTAH ISD , CANBY ISD , CANNON FALLS ISD , CARLTON ISD-93 85, CASS LAKE ISD , WORLD LEARNER CHARTER ISD , EASTERN CARVER COUNTY SCHOOLS ISD-112 1,378, CHOSEN VALLEY ISD , CHISHOLM ISD , ALBERTA-CHOKIO ISD , CENTENNIAL ISD , MAC CRAY ISD , CLEARBROOK/GONVICK ISD , CLEVELAND ISD , CLIMAX ISD , CLINTON-GRACEVILLE-BEARDSLEY ISD , CLOQUET ISD , COLD SPRING ISD , GREENWAY ISD , COLUMBIA HEIGHTS ISD , COMFREY ISD-81 19, LAKEVIEW ISD , CROMWELL ISD-95 41, CROOKSTON ISD , CROSBY IRONTON ISD , DAKOTA COUNTY INTERMEDIATE DIST , COKATO-DASSEL ISD , BOYD-DAWSON ISD , DEER RIVER ISD , DELANO ISD , DETROIT LAKES ISD , See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (9)

16 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share DILWORTH-GLYNDON-FELTON ISD-2164 $ 182, % CLAREMONT/DODGE CNTR/CONCOR ISD , DULUTH ISD-709 1,250, DULUTH PUBLIC SCHOOLS ACADEMY 224, EAGLE VALLEY ISD , EAST GRAND FORKS ISD , EDEN PRAIRIE ISD ,778, EDEN VALLEY-WATKINS ISD , EDGERTON ISD , EDINA ISD ,398, ELK RIVER ISD-728 1,783, ELLSWORTH ISD , ELY ISD , ESKO ISD , EVELETH-GILBERT ISD , DOVER-EYOTA ISD , FAIRMONT/CEYLON ISD , FARIBAULT ISD , FARMINGTON ISD , FERGUS FALLS ISD , FERTILE ISD , FISHER PUBLIC SCHOOL 39, FLOODWOOD ISD , FOLEY ISD , FOREST LAKE ISD-831 1,120, FOSSTON ISD , FRAZEE-VERGAS ISD , FRIDLEY ISD , FULDA ISD , GFW ISD , GLENCOE/SILVER LAKE ISD , GLENVILLE-EMMONS ISD , GOODHUE ISD , GOODHUE COUNTY EDUCATION DISTRICT ISD 60 79, GOODRIDGE ISD , E CHAIN-GRANADA HUNTLEY ISD , COOK COUNTY-ISD166 87, GRAND MEADOW ISD , GRAND RAPIDS ISD , YELLOW MEDICINE EASTSCHOOLS ISD , GREENBUSH/MIDDLE RIVER ISD , GRYGLA ISD , KITTSON CENTRAL ISD , HALSTAD/HENDRUM ISD , HANCOCK ISD , HARMONY/PRESTON/FOUNTAIN ISD , HASTINGS ISD , HAWLEY ISD , HAYFIELD ISD , BUFFALO LAKE-HECTOR ISD , HENDRICKS ISD , INTERMEDIATE DISTRICT ,408, HENNING ISD , HERMAN ISD , HERMANTOWN ISD , HERON LAKE-OKABENA ISD , HIAWATHA VALLEY ISD , HIBBING ISD , HILL CITY ISD-2 46, HILLS BEAVER CREEK ISD , HINCKLEY/FINLAYSON ISD , See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (10)

17 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share HOLDINGFORD ISD-738 $ 120, % HOPKINS ISD-270 1,412, HOUSTON ISD , HOWARD LAKE-WAVERLY-WINSTED ISD , HUTCHINSON ISD , INTERNATIONAL FALLS ISD , INVER GROVE HEIGHTS ISD , ISLE ISD , IVANHOE ISD , JACKSON COUNTY CENTRAL ISD , JANESVILLE/WALDORF/PEMBERTON ISD , JORDAN ISD , TRI-COUNTY SCHOOLS ISD , KASSON-MANTORVILLE ISD , KELLIHER ISD-36 74, KENYON-WANAMINGO ISD , KERKHOVEN-MURDOCK-SUNBURG ISD , KIMBALL ISD , LITTLEFORK- BIG FALLS ISD , SOUTH KOOCHICHING COUNTY ISD , LA CRESCENT ISD , LAKE COUNTY ISD , LAKE BENTON ISD , LAKE CITY ISD , LAKE CRYSTAL/WELLCOME MEMORIAL ISD , LAKE PARK-AUDUBON ISD , LAKE OF THE WOODS ISD , LAKEVILLE ISD-194 1,320, RED ROCK CENTRAL ISD , LANCASTER ISD , LANESBORO ISD , LAPORTE ISD , LEARNING FOR LEADERSHIP CS 44, LEROY-OSTRANDER ISD , HENDERSON-LE SUEUR ISD , LESTER PRAIRIE ISD , LEWISTON ISD , CHISAGO LAKES ISD , LITCHFIELD ISD , LITTLE FALLS ISD , LONG PRAIRIE/GREY EAGLE ISD , LYLE ISD , LYND ISD , CANTON-MABEL ISD , MADELIA ISD , LAC QUI PARLE ISD , MAHNOMEN ISD , MAHTOMEDI ISD , MANKATO ISD-77 1,082, MAPLE LAKE ISD , MAPLE RIVER SCHOOLS ISD , MARSHALL ISD , MAZEPPA-ZUMBROTA ISD , MC GREGOR ISD-4 88, WIN-E-MAC ISD , MEDFORD ISD , MELROSE ISD , MENAHGA ISD , MID-STATE EDUCATION ISD , MILACA ISD , MILROY ISD-635 5, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (11)

18 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share CEDAR-RIVERSIDE COMMUNITY ISD-4004 $ 28, % MINNEAPOLIS SPECIAL ISD-1 13,686, CYBER VILLAGE ACADEMY ISD , MINNEOTA ISD , MINNESOTA TRANSITIONS ISD , ATHLOS LEADERSHIP ACADEMY 80, MINNETONKA ISD-276 1,561, JENNINGS EXPERIENTIAL HIGH SCHOOL 4, MONTEVIDEO ISD , MONTICELLO ISD , MOORHEAD ISD , MOOSE LAKE ISD , MORA ISD , CEDAR MOUNTAIN ISD , MORRIS AREA PUBLIC SCHOOLS 156, WESTONKA ISD , MOUNDS VIEW ISD-621 1,600, MOUNDS VIEW ISD MOUNTAIN LAKE ISD , BUHL-MOUNTAIN IRON ISD , NASHWAUK-KEEWATIN ISD , NETT LAKE ISD , NEVIS ISD , NEW LONDON-SPICER ISD , NEW PRAGUE ISD , NEW RICHLAND-HARTLAND-ELLENDALE-GENEVA 101, NEW ULM ISD , NEW YORK MILLS ISD , MARSHALL COUNTY CENTRAL ISD , NICOLLET ISD , NORTH BRANCH ISD , NORTH ST PAUL-MAPLEWOOD ISD-622 1,710, EAST METRO INTERGRATION DISTRICT , NORTHFIELD ISD , NORWOOD ISD , OGILVIE ISD , ONAMIA ISD , ORONO ISD , ORTONVILLE ISD , OSAKIS ISD , OSSEO ISD-279 3,671, OWATONNA ISD , PARK RAPIDS ISD , PARKERS PRAIRIE ISD , PAYNESVILLE ISD , PELICAN RAPID ISD , PEQUOT LAKES ISD , PERHAM ISD , PIERZ ISD , PILLAGER ISD , PINE CITY ISD , PINE ISLAND ISD , BACKUS-PINE RIVER ISD , PIPESTONE-JASPER ISD , PRINCETON ISD , PRINSBURG-COMMON ISD-815 7, PRIOR LAKE ISD-719 1,005, PROCTOR ISD , RANDOLPH ISD , RED LAKE ISD , RED LAKE FALLS ISD , See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (12)

19 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share RED WING ISD $ 367, % REDWOOD FALLS ISD , REMER ISD , RENVILLE COUNTY WEST DIST , RICHFIELD ISD , ROBBINSDALE ISD-281 2,146, ROCHESTER ISD-535 2,550, LUVERNE ISD , ROCKFORD ISD , ROSEAU ISD , ROSEMOUNT ISD ,666, ROSEVILLE ISD-623 1,184, ROTHSAY ISD , ROYALTON ISD , RUSH CITY ISD , RUSHFORD PETERSON ISD , ST ANTHONY ISD , ST CHARLES ISD , ST CLAIR ISD-75 77, ST CLOUD ISD-742 1,638, ST JAMES ISD , ACHIEVE LANGUAGE ACADEMY 41, CITY ACADEMY CHARTER SCHOOL ISD , ST LOUIS COUNTY ISD , BABBITT-TOWER-ST LOUIS CO ISD COMMUNITY OF PEACE ACADEMY ISD , METRO DEAF SCHOOL INC. 65, ST LOUIS PARK ISD , ST MICHAEL-ALBERTVILLE ISD , ST PAUL ISD-625 7,810, ST PETER ISD , ST PAUL CITY SCHOOL ISD , EAST CENTRAL ISD , SARTELL ISD , SAUK CENTRE ISD , SAUK CENTRE WEST EDUCATION ISD , SAUK RAPIDS ISD , SEBEKA ISD , SEVEN HILLS PREPARATORY ACADEMY 70, SHAKOPEE ISD , MURRAY COUNTY CENTRAL ISD , SLEEPY EYE ISD-84 53, SOUTHLAND ISD , SOUTH ST PAUL SPECIAL ISD , SOUTHSIDE FAMILY CHARTER ISD , SOUTH WASHINGTON COUNTY ISD-833 2,495, NORTHEAST METRO INTERMEDIATE ISD , SPRING GROVE ISD , SPRING LAKE PARK ISD , SPECTRUM HIGH SCHOOL 78, SPRINGFIELD ISD-85 44, STAPLES/MOTLEY ISD , STEPHEN/ARGYLE ISD , STEWARTVILLE ISD , STILLWATER ISD-834 1,041, NEW HEIGHTS CHARTER ISD , SWANVILLE ISD , THIEF RIVER FALLS ISD , TRACY AREA SCHOOL DIST ISD , TRUMAN ISD , TWIN VALLEY/GARY ISD , See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (13)

20 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share HITTERDAL-ULEN ISD-914 $ 45, % UNDERWOOD ISD , UPSALA ISD , VERNDALE ISD , VIRGINIA ISD , WABASHA-KELLOGG ISD , WABASSO ISD , WACONIA ISD , WADENA ISD , AKELEY-HACKENSACK-WALKER ISD , WARREN ALVARADO OSLO ISD , WARROAD ISD , WASECA ISD , WATERTOWN MAYER ISD , WATERVILLE-ELYSIAN-MORRISTOWN ISD , WAUBUN ISD , WAYZATA ISD-284 1,778, MARTIN COUNTY WEST ISD , UNITED SOUTH CENTRAL SCHOOLS 108, WEST ST PAUL ISD , WHEATON ISD , WHITE BEAR LAKE ISD-624 1,280, WILLMAR ISD , WILLOW RIVER ISD , BLUFFVIEW MONTESSORI ISD , WINDOM ISD , WINONA ISD , WORTHINGTON ISD , WRENSHALL ISD , KINGSLAND PUBLIC SCHOOLS ISD , ZUMBRO ISD , CITY OF FISHER 4, CITY OF FEDERAL DAM CITY OF PEASE CITY OF ST MARY'S POINT CITY OF ARCO CITY OF OTTERTAIL 7, CITY OF ADA 41, CITY OF LAKELAND SHORES CITY OF ADAMS 14, CITY OF ADRIAN 33, CITY OF CONGER CITY OF LOWRY 1, CASS LAKE VOLUNTEER FIRE ASSN 2, CITY OF TAUNTON 1, STONEBRIDGE WORLD SCHOOL 42, CITY OF ST MARTIN 5, CITY OF WALTHAM 1, CITY OF KILKENNY 1, CITY OF AFTON 11, CITY OF SABIN 4, CITY OF AITKIN 32, CITY OF DARFUR CITY OF AITKIN PUBLIC UTILITIES 42, CITY OF DENNISON 1, CITY OF WRIGHT TOWNSHIP OF ACOMA 1, CITY OF WARBA 2, CITY OF MENDOTA CITY OF AKELEY 14, CITY OF NEW TRIER See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (14)

21 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share TOWNSHIP OF ALBA $ % CITY OF ALBANY 28, CITY OF ALBERT LEA 347, CITY OF ALBERTA 1, CITY OF ALBERTVILLE 72, CITY OF SQUAW LAKE TOWNSHIP OF ALBION 4, CITY OF ALDEN 7, CITY OF ALEXANDRIA 203, CITY OF ALEXANDRIA PUBLIC WORKS 203, CITY OF PERLEY 1, CITY OF SEAFORTH CITY OF STEEN CITY OF LEONIDAS CITY OF ALPHA 3, TOWNSHIP OF ALTON CITY OF RIVERTON 1, CITY OF ALTURA 5, CITY OF ALVARADO 8, DULUTH SEAWAY PORT AUTHORITY 76, TOWNSHIP OF MANCHESTER CITY OF WILLOW RIVER 3, CITY OF AMBOY 7, TOWNSHIP OF AMHERST 1, CITY OF SARGEANT CITY OF URBANK 1, CITY OF ANDOVER 286, CITY OF ANNANDALE 48, CITY OF ANOKA 439, TOWNSHIP OF ANTRIM CITY OF APPLETON 30, CITY OF APPLETON MUNICIPAL HOSPITAL 389, CITY OF APPLE VALLEY 794, TOWNSHIP OF ARBO CITY OF ARDEN HILLS 110, TOWNSHIP OF ARENDAHL CITY OF ARGYLE 19, CITY OF ARLINGTON 19, TOWNSHIP OF ARTHUR 3, CITY OF ASHBY 8, CITY OF ASKOV 4, TOWNSHIP OF ATHENS 3, CITY OF ATWATER 11, CITY OF AUDUBON 10, CITY OF AURORA 43, CITY OF AUSTIN 422, CITY OF AUSTIN UTILITIES 452, CITY OF AVOCA 5, CITY OF AVON 32, TOWNSHIP OF AVON 3, CITY OF BABBITT 41, CITY OF BACKUS 2, CITY OF BADGER 5, CITY OF BAGLEY 29, CITY OF BAGLEY PUBLIC UTILITIES 26, CITY OF BALATON 18, TOWNSHIP OF BALSAM ITASCA CO TOWNSHIP OF BALKAN 4, CITY OF BARNESVILLE 73, CITY OF BARNUM 18, CITY OF BARRETT 6, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (15)

22 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share TOWNSHIP OF BALDWIN $ 8, % CITY OF BATTLE LAKE 32, CITY OF BAUDETTE 47, CITY OF BAXTER 117, CITY OF BAYPORT 54, CITY OF BEARDSLEY 2, TOWNSHIP OF BEATTY CITY OF BEAVER BAY 17, TOWNSHIP OF BEAVER CREEK 2, CITY OF BEAVER CREEK 4, CITY OF BECKER 140, CITY OF BEJOU CITY OF BELLECHESTER 1, TOWNSHIP OF BELGRADE 4, CITY OF BELGRADE 8, TOWNSHIP OF BELLE CREEK 2, CITY OF BELLE PLAINE 89, TOWNSHIP OF BELLEVUE CITY OF BELLINGHAM 2, CITY OF BELVIEW 7, CITY OF BELVIEW PARKVIEW HOME 84, CITY OF BEMIDJI 275, CITY OF BENSON 76, TOWNSHIP OF BERNADOTTE CITY OF BERTHA 6, CITY OF BETHEL 6, CITY OF BIG FALLS 11, CITY OF BIG LAKE 151, TOWNSHIP OF BIG LAKE 6, CITY OF BIGELOW 2, CITY OF BIGFORK 11, CITY OF BINGHAM LAKE CITY OF BIRCHWOOD 3, CITY OF BIRD ISLAND 14, TOWNSHIP OF BISMARCK CITY OF BIWABIK 29, TOWNSHIP OF BIWABIK 7, CITY OF BLACKDUCK 26, CITY OF BLAINE 669, CITY OF BLOOMING PRAIRIE 35, CITY OF BLOOMING PRAIRIE UTILITIES 27, CITY OF BLOOMINGTON 2,559, CITY OF BLUE EARTH 72, CITY OF BLUE EARTH LIGHT AND WATER 65, TOWNSHIP OF BOGUS BROOK CITY OF BOVEY 16, CITY OF BOYD 13, TOWNSHIP OF BRADFORD 3, CITY OF BRAHAM 37, CITY OF BRAINERD 199, CITY OF BRAINERD UTILITIES 261, CITY OF BRANDON 13, CITY OF BRECKENRIDGE 81, CITY OF BREEZY POINT 32, TOWNSHIP OF BREITUNG 11, TOWER/BREITUNG WASTEWATER BOARD 4, CITY OF BREWSTER 12, CITY OF BRICELYN 5, TOWNSHIP OF BRISTOL 1, TOWNSHIP OF BROCKWAY 1, CITY OF BROOK PARK 1, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (16)

23 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share CITY OF BROOKLYN CENTER $ 580, % CITY OF BROOKLYN PARK 1,507, CITY OF BROOTEN 9, CITY OF BROWERVILLE 19, CITY OF BROWNS VALLEY 12, CITY OF BROWNSDALE 6, CITY OF BROWNSVILLE 5, CITY OF BROWNTON 14, CITY OF BUFFALO 315, CITY OF BUFFALO LAKE 14, CITY OF BUHL 20, CITY OF NOWTHEN 17, CITY OF BURNSVILLE 839, CITY OF BUTTERFIELD 7, TOWNSHIP OF BUTTERFIELD CITY OF BYRON 54, TOWNSHIP OF CAIRO CITY OF CALEDONIA 65, CITY OF CALLAWAY 15, CITY OF CALUMET 9, CITY OF CAMBRIDGE 205, TOWNSHIP OF CAMBRIDGE 5, TOWNSHIP OF CAMDEN 2, TOWNSHIP OF CAMP CITY OF CAMPBELL 1, CITY OF CANBY 27, CITY OF CANNON FALLS 137, TOWNSHIP OF CANNON FALLS 2, TOWNSHIP OF CANOSIA 2, TOWNSHIP OF CANTON 2, CITY OF CANTON 11, TOWNSHIP OF CARIMONA CITY OF CARLOS 5, TOWNSHIP OF CARLOS CITY OF CARLTON 14, TOWNSHIP OF CARROLTON CITY OF CARVER 58, TOWNSHIP OF CASCADE 1, CITY OF CASS LAKE 16, TOWNSHIP OF CASTLE ROCK 1, TOWNSHIP OF CEDAR 2, TOWNSHIP OF CENTER CITY OF CENTER CITY 8, CITY OF CENTERVILLE 39, CITY OF CEYLON 5, CITY OF CHAMPLIN 267, CITY OF CHANDLER 4, CITY OF CHANDLER ECON DEVELOPMENT 1, CITY OF CHANHASSEN 362, CITY OF CHASKA 638, CITY OF CHATFIELD 54, TOWNSHIP OF CHATHAM 2, TOWNSHIP OF CHERRY GROVE CITY OF CHISAGO 71, TOWNSHIP OF CHISAGO LAKE 8, CHISAGO LAKES JOINT SEWAGE TREATMENT COM 23, CITY OF CHISHOLM 93, CITY OF CHOKIO 6, CITY OF CIRCLE PINES 90, CITY OF CLARA CITY 17, CITY OF CLARA CITY CARE CENTER 167, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (17)

24 SCHEDULE OF EMPLOYER ALLOCATIONS (CONTINUED) Proportional Unit No. Name Contributions Share CITY OF CLAREMONT $ 9, % CITY OF CLARISSA 13, CITY OF CLARKFIELD 19, CITY OF CLARKFIELD CARE CENTER 119, CITY OF CLARKS GROVE 8, CITY OF CLEAR LAKE 9, CLEAR LAKE/CLEARWATER SEWER AUTHORITY 4, CITY OF CLEARBROOK 23, TOWNSHIP OF CLEARWATER 4, CITY OF CLEARWATER 21, CITY OF CLEMENTS 1, CITY OF CLEVELAND 10, CITY OF CLIMAX 3, TOWNSHIP OF CLINTON 1, CITY OF CLINTON 4, CITY OF CLONTARF 2, CITY OF CLOQUET 207, CITY OF COHASSET 46, TOWNSHIP OF COKATO 5, CITY OF COKATO 35, CITY OF COLD SPRING 52, CITY OF COLERAINE 27, TOWNSHIP OF COLLEGEVILLE 1, CITY OF COLOGNE 25, CITY OF COLUMBIA HEIGHTS 415, CITY OF COLUMBUS 34, CITY OF COMFREY 9, CITY OF CONGER LIQUOR STORE 4, CITY OF COOK HOSPITAL 411, CITY OF COOK 35, CITY OF COON RAPIDS 790, CITY OF CORCORAN 53, TOWNSHIP OF CORINNA 14, TOWNSHIP OF CORMORANT 1, CITY OF COSMOS 8, CITY OF COTTAGE GROVE 430, TOWNSHIP OF COTTON 2, CITY OF COTTONWOOD 19, CITY OF COURTLAND 3, TOWNSHIP OF CREDIT RIVER 4, CITY OF CROMWELL 11, TOWNSHIP OF CROOKED LAKE 3, CITY OF CROOKSTON 138, CITY OF CROSBY 47, CITY OF CROSSLAKE 41, CITY OF CROSSLAKE TELEPHONE 5, TOWNSHIP OF CROW WING CITY OF CRYSTAL 336, CITY OF CURRIE 3, CITY OF CYRUS 3, CITY OF DALTON 5, CITY OF DANUBE 6, CITY OF DANVERS 5, CITY OF DARWIN 5, CITY OF DASSEL 29, CITY OF DAWSON 36, CITY OF DAYTON 47, TOWNSHIP OF DECORIA 1, CITY OF DEEPHAVEN 41, CITY OF DEER CREEK 1, CITY OF DEER RIVER 24, See accompanying Notes to the Schedule of Allocations and Schedule of Pension Amounts by, Current Reporting Period Only. (18)