FY 2017 PERS Proj Current

Transcription

1 Source of FY17 Wage Projection: DRB, FY14 Actuarial Valuations; verified and adjusted by districts - see NOTES at right Current Rates Incr-FY17 Incr-FY18 Incr-FY19 Incr-FY20 NOTES ALASKA GATEWAY SD $2,930,197 $368,033 $188,705 $29,302 $29,302 $29,302 $1,559,553 $343,102 $38,989 $15,596 $15,596 $711,134 $227,694 $44,898 $44,898 $29,302 Adjusted per district ALEUTIAN REGION SD $355,499 $44,651 $22,894 $3,555 $3,555 $3,555 $129,774 $28,550 $3,244 $1,298 $1,298 $73,201 $26,138 $4,853 $4,853 $3,555 ALEUTIANS EAST BOROUGH SD $2,515,461 $315,942 $161,996 $25,155 $25,155 $25,155 $1,160,150 $255,233 $29,004 $11,602 $11,602 $571,175 $190,999 $36,756 $36,756 $25,155 Adjusted per district ANCHORAGE SD $267,291,202 $33,571,775 $17,213,553 $2,672,912 $2,672,912 $2,672,912 $101,811,277 $22,398,481 $2,545,282 $1,018,113 $1,018,113 $55,970,256 $19,758,835 $3,691,025 $3,691,025 $2,672,912 Adjusted per district ANNETTE ISLAND SD $2,201,869 $276,555 $141,800 $22,019 $22,019 $22,019 $927,000 $203,940 $23,175 $9,270 $9,270 $480,495 $164,975 $31,289 $31,289 $22,019 BERING STRAIT SD $13,459,589 $1,690,524 $866,798 $134,596 $134,596 $134,596 $9,445,142 $2,077,931 $236,129 $94,451 $94,451 $3,768,456 $1,102,926 $229,047 $229,047 $134,596 Verified - no change BRISTOL BAY BOROUGH SD $849,386 $106,683 $54,700 $8,494 $8,494 $8,494 $390,931 $86,005 $9,773 $3,909 $3,909 $192,688 $64,474 $12,403 $12,403 $8,494 Adjusted per district CHATHAM SD $1,312,597 $164,862 $84,531 $13,126 $13,126 $13,126 $599,933 $131,985 $14,998 $5,999 $5,999 $296,847 $99,530 $19,125 $19,125 $13,126 Adjusted per district CHUGACH SD $1,321,734 $166,010 $85,120 $13,217 $13,217 $13,217 $625,877 $137,693 $15,647 $6,259 $6,259 $303,703 $100,767 $19,476 $19,476 $13,217 COPPER RIVER SD $2,051,934 $257,723 $132,145 $20,519 $20,519 $20,519 $1,027,893 $226,136 $25,697 $10,279 $10,279 $483,859 $157,842 $30,798 $30,798 $20,519 Verified - no change CORDOVA CITY SD $1,963,727 $246,644 $126,464 $19,637 $19,637 $19,637 $881,921 $194,023 $22,048 $8,819 $8,819 $440,667 $148,512 $28,456 $28,456 $19,637 Adjusted per district CRAIG CITY SD $2,438,721 $306,303 $157,054 $24,387 $24,387 $24,387 $1,127,606 $248,073 $28,190 $11,276 $11,276 $554,377 $185,244 $35,663 $35,663 $24,387 Adjusted per district DELTA/GREELY SD $3,885,171 $487,977 $250,205 $38,852 $38,852 $38,852 $2,119,203 $466,225 $52,980 $21,192 $21,192 $954,202 $303,185 $60,044 $60,044 $38,852 Verified - no change DENALI BOROUGH SD $2,363,048 $296,799 $152,180 $23,630 $23,630 $23,630 $1,449,341 $318,855 $36,234 $14,493 $14,493 $615,654 $188,414 $38,124 $38,124 $23,630 Adjusted per district DILLINGHAM CITY SD $3,309,070 $415,619 $213,104 $33,091 $33,091 $33,091 $1,186,497 $261,029 $29,662 $11,865 $11,865 $676,649 $242,767 $44,956 $44,956 $33,091 Adjusted for position cuts FAIRBANKS NORTH STAR BOROUGH SD $79,800,000 $10,022,880 $5,139,120 $798,000 $798,000 $798,000 $31,000,000 $6,820,000 $775,000 $310,000 $310,000 $16,842,880 $5,914,120 $1,108,000 $1,108,000 $798,000 Adjusted per district GALENA CITY SD $5,102,208 $640,837 $328,582 $51,022 $51,022 $51,022 $4,081,277 $897,881 $102,032 $40,813 $40,813 $1,538,718 $430,614 $91,835 $91,835 $51,022 HAINES BOROUGH SD $1,517,541 $190,603 $97,730 $15,175 $15,175 $15,175 $891,779 $196,191 $22,294 $8,918 $8,918 $386,795 $120,024 $24,093 $24,093 $15,175 HOONAH CITY SD $1,104,936 $138,780 $71,158 $11,049 $11,049 $11,049 $688,059 $151,373 $17,201 $6,881 $6,881 $290,153 $88,359 $17,930 $17,930 $11,049 Adjusted per district HYDABURG CITY SD $602,493 $75,673 $38,801 $6,025 $6,025 $6,025 $288,062 $63,374 $7,202 $2,881 $2,881 $139,047 $46,002 $8,906 $8,906 $6,025 Adjusted for position changes IDITAROD AREA SD $1,944,877 $244,277 $125,250 $19,449 $19,449 $19,449 $1,359,817 $299,160 $33,995 $13,598 $13,598 $543,436 $159,246 $33,047 $33,047 $19,449 JUNEAU BOROUGH SD $27,963,566 $3,512,224 $1,800,854 $279,636 $279,636 $279,636 $13,104,347 $2,882,956 $327,609 $131,043 $131,043 $6,395,180 $2,128,462 $410,679 $410,679 $279,636 Verified by district KAKE CITY SD $809,231 $101,639 $52,114 $8,092 $8,092 $8,092 $548,389 $120,646 $13,710 $5,484 $5,484 $222,285 $65,824 $13,576 $13,576 $8,092 KASHUNAMIUT SD $1,786,846 $224,428 $115,073 $17,868 $17,868 $17,868 $1,712,901 $376,838 $42,823 $17,129 $17,129 $601,266 $157,895 $34,997 $34,997 $17,868 KENAI PENINSULA BOROUGH SD $47,754,510 $5,997,966 $3,075,390 $477,545 $477,545 $477,545 $19,071,061 $4,195,633 $476,777 $190,711 $190,711 $10,193,600 $3,552,167 $668,256 $668,256 $477,545 Adjusted per district KETCHIKAN GATEWAY BOROUGH SD $13,660,713 $1,715,786 $879,750 $136,607 $136,607 $136,607 $5,753,308 $1,265,728 $143,833 $57,533 $57,533 $2,981,513 $1,023,583 $194,140 $194,140 $136,607 Adjusted PERS per district KLAWOCK CITY SD $1,047,037 $131,508 $67,429 $10,470 $10,470 $10,470 $625,309 $137,568 $15,633 $6,253 $6,253 $269,076 $83,062 $16,723 $16,723 $10,470 KODIAK ISLAND BOROUGH SD $14,982,012 $1,881,741 $964,842 $149,820 $149,820 $149,820 $7,958,125 $1,750,788 $198,953 $79,581 $79,581 $3,632,528 $1,163,795 $229,401 $229,401 $149,820 Adjusted per district KUSPUK SD $3,261,469 $409,641 $210,039 $32,615 $32,615 $32,615 $1,704,700 $375,034 $42,618 $17,047 $17,047 $784,675 $252,656 $49,662 $49,662 $32,615 Adjusted per district LAKE AND PENINSULA BOROUGH SD $3,995,328 $501,813 $257,299 $39,953 $39,953 $39,953 $1,815,239 $399,353 $45,381 $18,152 $18,152 $901,166 $302,680 $58,106 $58,106 $39,953 Adjusted per district LOWER KUSKOKWIM SD $27,187,271 $3,414,721 $1,750,860 $271,873 $271,873 $271,873 $19,663,183 $4,325,900 $491,580 $196,632 $196,632 $7,740,621 $2,242,440 $468,505 $468,505 $271,873 Verified - no change LOWER YUKON SD $12,780,577 $1,605,240 $823,069 $127,806 $127,806 $127,806 $7,198,862 $1,583,750 $179,972 $71,989 $71,989 $3,188,990 $1,003,041 $199,794 $199,794 $127,806 MATANUSKA-SUSITNA BOROUGH SD $93,152,958 $11,700,012 $5,999,050 $931,530 $931,530 $931,530 $32,589,206 $7,169,625 $814,730 $325,892 $325,892 $18,869,637 $6,813,781 $1,257,422 $1,257,422 $931,530 Verified - no change NENANA CITY SD $1,773,220 $222,716 $114,195 $17,732 $17,732 $17,732 $1,386,329 $304,992 $34,658 $13,863 $13,863 $527,709 $148,854 $31,595 $31,595 $17,732 Verified - no change NOME CITY SD $4,126,059 $518,233 $265,718 $41,261 $41,261 $41,261 $1,737,323 $382,211 $43,433 $17,373 $17,373 $900,444 $309,151 $58,634 $58,634 $41,261 Adjusted for position changes NORTH SLOPE BOROUGH SD $18,600,000 $2,336,160 $1,197,840 $186,000 $186,000 $186,000 $13,266,000 $2,918,520 $331,650 $132,660 $132,660 $5,254,680 $1,529,490 $318,660 $318,660 $186,000 Adjusted per district NORTHWEST ARCTIC BOROUGH SD $14,478,323 $1,818,477 $932,404 $144,783 $144,783 $144,783 $7,831,704 $1,722,975 $195,793 $78,317 $78,317 $3,541,452 $1,128,197 $223,100 $223,100 $144,783 Adjusted per district PELICAN CITY SD $68,684 $8,627 $4,423 $687 $687 $687 $75,396 $16,587 $1,885 $754 $754 $25,214 $6,308 $1,441 $1,441 $687 PETERSBURG CITY SD $3,224,764 $405,030 $207,675 $32,248 $32,248 $32,248 $1,142,879 $251,433 $28,572 $11,429 $11,429 $656,464 $236,247 $43,676 $43,676 $32,248 PRIBILOF SD $541,518 $68,015 $34,874 $5,415 $5,415 $5,415 $403,125 $88,688 $10,078 $4,031 $4,031 $156,702 $44,952 $9,446 $9,446 $5,415 SAINT MARY'S SD $1,002,858 $125,959 $64,584 $10,029 $10,029 $10,029 $657,006 $144,541 $16,425 $6,570 $6,570 $270,500 $81,009 $16,599 $16,599 $10,029 SITKA BOROUGH SD $8,741,689 $1,097,956 $562,965 $87,417 $87,417 $87,417 $2,970,109 $653,424 $74,253 $29,701 $29,701 $1,751,380 $637,217 $117,118 $117,118 $87,417 SKAGWAY CITY SD $971,350 $122,002 $62,555 $9,714 $9,713 $9,714 $307,321 $67,611 $7,683 $3,073 $3,073 $189,612 $70,238 $12,787 $12,787 $9,714 Adjusted for new staff SOUTHEAST ISLAND SD $1,711,933 $215,019 $110,248 $17,119 $17,119 $17,119 $712,120 $156,666 $17,803 $7,121 $7,121 $371,685 $128,051 $24,241 $24,241 $17,119 Adjusted for position changes SOUTHWEST REGION SD $5,089,005 $639,179 $327,732 $50,890 $50,890 $50,890 $2,356,473 $518,424 $58,912 $23,565 $23,565 $1,157,603 $386,644 $74,455 $74,455 $50,890 Adjusted per district TANANA SD $424,831 $53,359 $27,359 $4,248 $4,248 $4,248 $160,154 $35,234 $4,004 $1,602 $1,602 $88,593 $31,363 $5,850 $5,850 $4,248 UNALASKA CITY SD $2,979,736 $374,255 $191,895 $29,797 $29,797 $29,797 $1,178,189 $259,202 $29,455 $11,782 $11,782 $633,456 $221,350 $41,579 $41,579 $29,797 VALDEZ CITY SD $4,210,989 $528,900 $271,188 $42,110 $42,110 $42,110 $2,114,645 $465,222 $52,866 $21,146 $21,146 $994,122 $324,054 $63,256 $63,256 $42,110 WRANGELL PUBLIC SD $1,444,603 $181,442 $93,032 $14,446 $14,446 $14,446 $921,800 $202,796 $23,045 $9,218 $9,218 $384,238 $116,077 $23,664 $23,664 $14,446 YAKUTAT SD $638,977 $80,256 $41,150 $6,390 $6,390 $6,390 $205,187 $45,141 $5,130 $2,052 $2,052 $125,397 $46,280 $8,442 $8,442 $6,390 Adjusted per district YUKON / KOYUKUK SD $4,866,559 $611,240 $313,406 $48,666 $48,666 $48,666 $2,498,641 $549,701 $62,466 $24,986 $24,986 $1,160,941 $375,872 $73,652 $73,652 $48,666 Adjusted per district YUKON FLATS SD $2,718,566 $341,452 $175,076 $27,186 $27,186 $27,186 $1,341,860 $295,209 $33,547 $13,419 $13,419 $636,661 $208,622 $40,604 $40,604 $27,186 Adjusted per district YUPIIT SD $3,928,051 $493,363 $252,966 $39,281 $39,281 $39,281 $1,541,625 $339,158 $38,541 $15,416 $15,416 $832,521 $291,507 $54,697 $54,697 $39,281 Adjusted for position changes SCHOOL DISTRICT TOTALS $728,244,493 $91,467,508 $46,898,945 $7,282,445 $7,282,445 $7,282,445 $317,303,608 $69,806,794 $7,932,590 $3,173,036 $3,173,036 $161,274,302 $54,831,536 $10,455,481 $10,455,481 $7,282, Change from March 30 Projection $20,558,733 $2,582,177 $1,323,982 $205,587 $205,587 $205,587 -$8,278,395 -$1,821,247 -$206,960 -$82,784 -$82,784 $760,930 $1,117,023 $122,803 $122,803 $205,587 Cumm Increase: $65,287,017 $75,742,498 $83,024,942 BSA Equivalent: $219 $261 $303 $332 FDN 2016: $1,177,781, %

2 Source of FY17 Wage Projection: DRB, FY14 Actuarial Valuations; verified and adjusted by districts Type Current Rates Incr-FY17 Incr-FY18 Incr-FY19 Incr-FY20 ALEUTIANS EAST BOROUGH SD Borough $2,515,461 $315,942 $161,996 $25,155 $25,155 $25,155 $1,160,150 $255,233 $29,004 $11,602 $11,602 $571,175 $190,999 $36,756 $36,756 $25,155 ANCHORAGE SD Borough $267,291,202 $33,571,775 $17,213,553 $2,672,912 $2,672,912 $2,672,912 $101,811,277 $22,398,481 $2,545,282 $1,018,113 $1,018,113 $55,970,256 $19,758,835 $3,691,025 $3,691,025 $2,672,912 BRISTOL BAY BOROUGH SD Borough $849,386 $106,683 $54,700 $8,494 $8,494 $8,494 $390,931 $86,005 $9,773 $3,909 $3,909 $192,688 $64,474 $12,403 $12,403 $8,494 DENALI BOROUGH SD Borough $2,363,048 $296,799 $152,180 $23,630 $23,630 $23,630 $1,449,341 $318,855 $36,234 $14,493 $14,493 $615,654 $188,414 $38,124 $38,124 $23,630 FAIRBANKS NORTH STAR BOROUGH SD Borough $79,800,000 $10,022,880 $5,139,120 $798,000 $798,000 $798,000 $31,000,000 $6,820,000 $775,000 $310,000 $310,000 $16,842,880 $5,914,120 $1,108,000 $1,108,000 $798,000 HAINES BOROUGH SD Borough $1,517,541 $190,603 $97,730 $15,175 $15,175 $15,175 $891,779 $196,191 $22,294 $8,918 $8,918 $386,795 $120,024 $24,093 $24,093 $15,175 JUNEAU BOROUGH SD Borough $27,963,566 $3,512,224 $1,800,854 $279,636 $279,636 $279,636 $13,104,347 $2,882,956 $327,609 $131,043 $131,043 $6,395,180 $2,128,462 $410,679 $410,679 $279,636 KENAI PENINSULA BOROUGH SD Borough $47,754,510 $5,997,966 $3,075,390 $477,545 $477,545 $477,545 $19,071,061 $4,195,633 $476,777 $190,711 $190,711 $10,193,600 $3,552,167 $668,256 $668,256 $477,545 KETCHIKAN GATEWAY BOROUGH SD Borough $13,660,713 $1,715,786 $879,750 $136,607 $136,607 $136,607 $5,753,308 $1,265,728 $143,833 $57,533 $57,533 $2,981,513 $1,023,583 $194,140 $194,140 $136,607 KODIAK ISLAND BOROUGH SD Borough $14,982,012 $1,881,741 $964,842 $149,820 $149,820 $149,820 $7,958,125 $1,750,788 $198,953 $79,581 $79,581 $3,632,528 $1,163,795 $229,401 $229,401 $149,820 LAKE AND PENINSULA BOROUGH SD Borough $3,995,328 $501,813 $257,299 $39,953 $39,953 $39,953 $1,815,239 $399,353 $45,381 $18,152 $18,152 $901,166 $302,680 $58,106 $58,106 $39,953 MATANUSKA-SUSITNA BOROUGH SD Borough $93,152,958 $11,700,012 $5,999,050 $931,530 $931,530 $931,530 $32,589,206 $7,169,625 $814,730 $325,892 $325,892 $18,869,637 $6,813,781 $1,257,422 $1,257,422 $931,530 NORTH SLOPE BOROUGH SD Borough $18,600,000 $2,336,160 $1,197,840 $186,000 $186,000 $186,000 $13,266,000 $2,918,520 $331,650 $132,660 $132,660 $5,254,680 $1,529,490 $318,660 $318,660 $186,000 NORTHWEST ARCTIC BOROUGH SD Borough $14,478,323 $1,818,477 $932,404 $144,783 $144,783 $144,783 $7,831,704 $1,722,975 $195,793 $78,317 $78,317 $3,541,452 $1,128,197 $223,100 $223,100 $144,783 SITKA BOROUGH SD Borough $8,741,689 $1,097,956 $562,965 $87,417 $87,417 $87,417 $2,970,109 $653,424 $74,253 $29,701 $29,701 $1,751,380 $637,217 $117,118 $117,118 $87,417 SKAGWAY CITY SD Borough $971,350 $122,002 $62,555 $9,714 $9,713 $9,714 $307,321 $67,611 $7,683 $3,073 $3,073 $189,612 $70,238 $12,787 $12,787 $9,714 WRANGELL PUBLIC SD Borough $1,444,603 $181,442 $93,032 $14,446 $14,446 $14,446 $921,800 $202,796 $23,045 $9,218 $9,218 $384,238 $116,077 $23,664 $23,664 $14,446 YAKUTAT SD Borough $638,977 $80,256 $41,150 $6,390 $6,390 $6,390 $205,187 $45,141 $5,130 $2,052 $2,052 $125,397 $46,280 $8,442 $8,442 $6,390 SUBTOTAL: Borough School Districts $600,720,667 $75,450,516 $38,686,411 $6,007,207 $6,007,207 $6,007,207 $242,496,885 $53,349,315 $6,062,422 $2,424,969 $2,424,969 $128,799,830 $44,748,833 $8,432,176 $8,432,176 $6,007,207 % of Total 82.5% 82.5% 82.5% 82.5% 82.5% 82.5% 76.4% 76.4% 76.4% 76.4% 76.4% 79.9% 81.6% 80.6% 80.6% 82.5% CORDOVA CITY SD City $1,963,727 $246,644 $126,464 $19,637 $19,637 $19,637 $881,921 $194,023 $22,048 $8,819 $8,819 $440,667 $148,512 $28,456 $28,456 $19,637 CRAIG CITY SD City $2,438,721 $306,303 $157,054 $24,387 $24,387 $24,387 $1,127,606 $248,073 $28,190 $11,276 $11,276 $554,377 $185,244 $35,663 $35,663 $24,387 DILLINGHAM CITY SD City $3,309,070 $415,619 $213,104 $33,091 $33,091 $33,091 $1,186,497 $261,029 $29,662 $11,865 $11,865 $676,649 $242,767 $44,956 $44,956 $33,091 GALENA CITY SD City $5,102,208 $640,837 $328,582 $51,022 $51,022 $51,022 $4,081,277 $897,881 $102,032 $40,813 $40,813 $1,538,718 $430,614 $91,835 $91,835 $51,022 HOONAH CITY SD City $1,104,936 $138,780 $71,158 $11,049 $11,049 $11,049 $688,059 $151,373 $17,201 $6,881 $6,881 $290,153 $88,359 $17,930 $17,930 $11,049 HYDABURG CITY SD City $602,493 $75,673 $38,801 $6,025 $6,025 $6,025 $288,062 $63,374 $7,202 $2,881 $2,881 $139,047 $46,002 $8,906 $8,906 $6,025 KAKE CITY SD City $809,231 $101,639 $52,114 $8,092 $8,092 $8,092 $548,389 $120,646 $13,710 $5,484 $5,484 $222,285 $65,824 $13,576 $13,576 $8,092 KLAWOCK CITY SD City $1,047,037 $131,508 $67,429 $10,470 $10,470 $10,470 $625,309 $137,568 $15,633 $6,253 $6,253 $269,076 $83,062 $16,723 $16,723 $10,470 NENANA CITY SD City $1,773,220 $222,716 $114,195 $17,732 $17,732 $17,732 $1,386,329 $304,992 $34,658 $13,863 $13,863 $527,709 $148,854 $31,595 $31,595 $17,732 NOME CITY SD City $4,126,059 $518,233 $265,718 $41,261 $41,261 $41,261 $1,737,323 $382,211 $43,433 $17,373 $17,373 $900,444 $309,151 $58,634 $58,634 $41,261 PELICAN CITY SD City $68,684 $8,627 $4,423 $687 $687 $687 $75,396 $16,587 $1,885 $754 $754 $25,214 $6,308 $1,441 $1,441 $687 PETERSBURG CITY SD City $3,224,764 $405,030 $207,675 $32,248 $32,248 $32,248 $1,142,879 $251,433 $28,572 $11,429 $11,429 $656,464 $236,247 $43,676 $43,676 $32,248 SAINT MARY'S SD City $1,002,858 $125,959 $64,584 $10,029 $10,029 $10,029 $657,006 $144,541 $16,425 $6,570 $6,570 $270,500 $81,009 $16,599 $16,599 $10,029 TANANA SD City $424,831 $53,359 $27,359 $4,248 $4,248 $4,248 $160,154 $35,234 $4,004 $1,602 $1,602 $88,593 $31,363 $5,850 $5,850 $4,248 UNALASKA CITY SD City $2,979,736 $374,255 $191,895 $29,797 $29,797 $29,797 $1,178,189 $259,202 $29,455 $11,782 $11,782 $633,456 $221,350 $41,579 $41,579 $29,797 VALDEZ CITY SD City $4,210,989 $528,900 $271,188 $42,110 $42,110 $42,110 $2,114,645 $465,222 $52,866 $21,146 $21,146 $994,122 $324,054 $63,256 $63,256 $42,110 SUBTOTAL: City School Districts $34,188,564 $4,294,084 $2,201,744 $341,886 $341,886 $341,886 $17,879,041 $3,933,389 $446,976 $178,790 $178,790 $8,227,473 $2,648,720 $520,676 $520,676 $341,886 % of Total 4.7% 4.7% 4.7% 4.7% 4.7% 4.7% 5.6% 5.6% 5.6% 5.6% 5.6% 5.1% 4.8% 5.0% 5.0% 4.7% ALASKA GATEWAY SD REAA $2,930,197 $368,033 $188,705 $29,302 $29,302 $29,302 $1,559,553 $343,102 $38,989 $15,596 $15,596 $711,134 $227,694 $44,898 $44,898 $29,302 ALEUTIAN REGION SD REAA $355,499 $44,651 $22,894 $3,555 $3,555 $3,555 $129,774 $28,550 $3,244 $1,298 $1,298 $73,201 $26,138 $4,853 $4,853 $3,555 ANNETTE ISLAND SD REAA $2,201,869 $276,555 $141,800 $22,019 $22,019 $22,019 $927,000 $203,940 $23,175 $9,270 $9,270 $480,495 $164,975 $31,289 $31,289 $22,019 BERING STRAIT SD REAA $13,459,589 $1,690,524 $866,798 $134,596 $134,596 $134,596 $9,445,142 $2,077,931 $236,129 $94,451 $94,451 $3,768,456 $1,102,926 $229,047 $229,047 $134,596 CHATHAM SD REAA $1,312,597 $164,862 $84,531 $13,126 $13,126 $13,126 $599,933 $131,985 $14,998 $5,999 $5,999 $296,847 $99,530 $19,125 $19,125 $13,126 CHUGACH SD REAA $1,321,734 $166,010 $85,120 $13,217 $13,217 $13,217 $625,877 $137,693 $15,647 $6,259 $6,259 $303,703 $100,767 $19,476 $19,476 $13,217 COPPER RIVER SD REAA $2,051,934 $257,723 $132,145 $20,519 $20,519 $20,519 $1,027,893 $226,136 $25,697 $10,279 $10,279 $483,859 $157,842 $30,798 $30,798 $20,519 DELTA/GREELY SD REAA $3,885,171 $487,977 $250,205 $38,852 $38,852 $38,852 $2,119,203 $466,225 $52,980 $21,192 $21,192 $954,202 $303,185 $60,044 $60,044 $38,852 IDITAROD AREA SD REAA $1,944,877 $244,277 $125,250 $19,449 $19,449 $19,449 $1,359,817 $299,160 $33,995 $13,598 $13,598 $543,436 $159,246 $33,047 $33,047 $19,449 KASHUNAMIUT SD REAA $1,786,846 $224,428 $115,073 $17,868 $17,868 $17,868 $1,712,901 $376,838 $42,823 $17,129 $17,129 $601,266 $157,895 $34,997 $34,997 $17,868 KUSPUK SD REAA $3,261,469 $409,641 $210,039 $32,615 $32,615 $32,615 $1,704,700 $375,034 $42,618 $17,047 $17,047 $784,675 $252,656 $49,662 $49,662 $32,615 LOWER KUSKOKWIM SD REAA $27,187,271 $3,414,721 $1,750,860 $271,873 $271,873 $271,873 $19,663,183 $4,325,900 $491,580 $196,632 $196,632 $7,740,621 $2,242,440 $468,505 $468,505 $271,873 LOWER YUKON SD REAA $12,780,577 $1,605,240 $823,069 $127,806 $127,806 $127,806 $7,198,862 $1,583,750 $179,972 $71,989 $71,989 $3,188,990 $1,003,041 $199,794 $199,794 $127,806 PRIBILOF SD REAA $541,518 $68,015 $34,874 $5,415 $5,415 $5,415 $403,125 $88,688 $10,078 $4,031 $4,031 $156,702 $44,952 $9,446 $9,446 $5,415 SOUTHEAST ISLAND SD REAA $1,711,933 $215,019 $110,248 $17,119 $17,119 $17,119 $712,120 $156,666 $17,803 $7,121 $7,121 $371,685 $128,051 $24,241 $24,241 $17,119 SOUTHWEST REGION SD REAA $5,089,005 $639,179 $327,732 $50,890 $50,890 $50,890 $2,356,473 $518,424 $58,912 $23,565 $23,565 $1,157,603 $386,644 $74,455 $74,455 $50,890 YUKON / KOYUKUK SD REAA $4,866,559 $611,240 $313,406 $48,666 $48,666 $48,666 $2,498,641 $549,701 $62,466 $24,986 $24,986 $1,160,941 $375,872 $73,652 $73,652 $48,666 YUKON FLATS SD REAA $2,718,566 $341,452 $175,076 $27,186 $27,186 $27,186 $1,341,860 $295,209 $33,547 $13,419 $13,419 $636,661 $208,622 $40,604 $40,604 $27,186 YUPIIT SD REAA $3,928,051 $493,363 $252,966 $39,281 $39,281 $39,281 $1,541,625 $339,158 $38,541 $15,416 $15,416 $832,521 $291,507 $54,697 $54,697 $39,281 SUBTOTAL: REAA School Districts $93,335,262 $11,722,909 $6,010,791 $933,353 $933,353 $933,353 $56,927,682 $12,524,090 $1,423,192 $569,277 $569,277 $24,246,999 $7,433,983 $1,502,629 $1,502,629 $933,353 % of Total 12.8% 12.8% 12.8% 12.8% 12.8% 12.8% 17.9% 17.9% 17.9% 17.9% 17.9% 15.0% 13.6% 14.4% 14.4% 12.8% SCHOOL DISTRICT TOTALS $728,244,493 $91,467,508 $46,898,945 $7,282,445 $7,282,445 $7,282,445 $317,303,608 $69,806,794 $7,932,590 $3,173,036 $3,173,036 $161,274,302 $54,831,536 $10,455,481 $10,455,481 $7,282,

3 Source of FY17 Wage Projection: DRB, FY14 Actuarial Valuations Current Rates Incr-FY17 Incr-FY18 Incr-FY19 Incr-FY20 ALEUTIANS EAST BOROUGH $0 $0 $0 $0 $0 $0 $866,553 $190,642 $21,664 $8,666 $8,666 $190,642 $21,664 $8,666 $8,666 $0 BRISTOL BAY BOROUGH $0 $0 $0 $0 $0 $0 $2,785,224 $612,749 $69,631 $27,852 $27,852 $612,749 $69,631 $27,852 $27,852 $0 CITY AND BOROUGH OF JUNEAU $0 $0 $0 $0 $0 $0 $38,993,716 $8,578,618 $974,843 $389,937 $389,937 $8,578,618 $974,843 $389,937 $389,937 $0 CITY AND BOROUGH OF SITKA $0 $0 $0 $0 $0 $0 $11,809,789 $2,598,154 $295,245 $118,098 $118,098 $2,598,154 $295,245 $118,098 $118,098 $0 CITY AND BOROUGH OF YAKUTAT $0 $0 $0 $0 $0 $0 $812,549 $178,761 $20,314 $8,125 $8,125 $178,761 $20,314 $8,125 $8,125 $0 CITY OF AKUTAN $0 $0 $0 $0 $0 $0 $886,075 $194,937 $22,152 $8,861 $8,861 $194,937 $22,152 $8,861 $8,861 $0 CITY OF ANIAK $0 $0 $0 $0 $0 $0 $69,461 $15,281 $1,737 $695 $695 $15,281 $1,737 $695 $695 $0 CITY OF ATKA $0 $0 $0 $0 $0 $0 $140,863 $30,990 $3,522 $1,409 $1,409 $30,990 $3,522 $1,409 $1,409 $0 CITY OF BARROW $0 $0 $0 $0 $0 $0 $1,916,849 $421,707 $47,921 $19,168 $19,168 $421,707 $47,921 $19,168 $19,168 $0 CITY OF BETHEL $0 $0 $0 $0 $0 $0 $6,809,249 $1,498,035 $170,231 $68,092 $68,092 $1,498,035 $170,231 $68,092 $68,092 $0 CITY OF CORDOVA $0 $0 $0 $0 $0 $0 $3,304,460 $726,981 $82,612 $33,045 $33,045 $726,981 $82,612 $33,045 $33,045 $0 CITY OF CRAIG $0 $0 $0 $0 $0 $0 $1,702,260 $374,497 $42,557 $17,023 $17,023 $374,497 $42,557 $17,023 $17,023 $0 CITY OF DELTA JUNCTION $0 $0 $0 $0 $0 $0 $334,052 $73,491 $8,351 $3,341 $3,341 $73,491 $8,351 $3,341 $3,341 $0 CITY OF DILLINGHAM $0 $0 $0 $0 $0 $0 $3,233,604 $711,393 $80,840 $32,336 $32,336 $711,393 $80,840 $32,336 $32,336 $0 CITY OF EGEGIK $0 $0 $0 $0 $0 $0 $109,537 $24,098 $2,738 $1,095 $1,095 $24,098 $2,738 $1,095 $1,095 $0 CITY OF ELIM $0 $0 $0 $0 $0 $0 $25,249 $5,555 $631 $252 $252 $5,555 $631 $252 $252 $0 CITY OF FAIRBANKS $0 $0 $0 $0 $0 $0 $9,809,117 $2,158,006 $245,228 $98,091 $98,091 $2,158,006 $245,228 $98,091 $98,091 $0 CITY OF FORT YUKON $0 $0 $0 $0 $0 $0 $356,035 $78,328 $8,901 $3,560 $3,560 $78,328 $8,901 $3,560 $3,560 $0 CITY OF GALENA $0 $0 $0 $0 $0 $0 $1,050,415 $231,091 $26,260 $10,504 $10,504 $231,091 $26,260 $10,504 $10,504 $0 CITY OF HOMER $0 $0 $0 $0 $0 $0 $7,005,046 $1,541,110 $175,126 $70,050 $70,050 $1,541,110 $175,126 $70,050 $70,050 $0 CITY OF HOONAH $0 $0 $0 $0 $0 $0 $1,271,693 $279,772 $31,792 $12,717 $12,717 $279,772 $31,792 $12,717 $12,717 $0 CITY OF HUSLIA $0 $0 $0 $0 $0 $0 $147,653 $32,484 $3,691 $1,477 $1,477 $32,484 $3,691 $1,477 $1,477 $0 CITY OF KACHEMAK $0 $0 $0 $0 $0 $0 $27,476 $6,045 $687 $275 $275 $6,045 $687 $275 $275 $0 CITY OF KALTAG $0 $0 $0 $0 $0 $0 $39,058 $8,593 $976 $391 $391 $8,593 $976 $391 $391 $0 CITY OF KENAI $0 $0 $0 $0 $0 $0 $8,472,930 $1,864,045 $211,823 $84,729 $84,729 $1,864,045 $211,823 $84,729 $84,729 $0 CITY OF KETCHIKAN $0 $0 $0 $0 $0 $0 $10,156,688 $2,234,471 $253,917 $101,567 $101,567 $2,234,471 $253,917 $101,567 $101,567 $0 CITY OF KING COVE $0 $0 $0 $0 $0 $0 $1,128,933 $248,365 $28,223 $11,289 $11,289 $248,365 $28,223 $11,289 $11,289 $0 CITY OF KLAWOCK $0 $0 $0 $0 $0 $0 $817,099 $179,762 $20,427 $8,171 $8,171 $179,762 $20,427 $8,171 $8,171 $0 CITY OF KODIAK $0 $0 $0 $0 $0 $0 $7,673,645 $1,688,202 $191,841 $76,736 $76,736 $1,688,202 $191,841 $76,736 $76,736 $0 CITY OF KOTZEBUE $0 $0 $0 $0 $0 $0 $4,501,502 $990,330 $112,538 $45,015 $45,015 $990,330 $112,538 $45,015 $45,015 $0 CITY OF NENANA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CITY OF NOME $0 $0 $0 $0 $0 $0 $3,508,937 $771,966 $87,723 $35,089 $35,089 $771,966 $87,723 $35,089 $35,089 $0 CITY OF NORTH POLE $0 $0 $0 $0 $0 $0 $2,879,319 $633,450 $71,983 $28,793 $28,793 $633,450 $71,983 $28,793 $28,793 $0 CITY OF NULATO $0 $0 $0 $0 $0 $0 $201,882 $44,414 $5,047 $2,019 $2,019 $44,414 $5,047 $2,019 $2,019 $0 CITY OF PALMER $0 $0 $0 $0 $0 $0 $4,535,808 $997,878 $113,395 $45,358 $45,358 $997,878 $113,395 $45,358 $45,358 $0 CITY OF PELICAN $0 $0 $0 $0 $0 $0 $112,350 $24,717 $2,809 $1,124 $1,124 $24,717 $2,809 $1,124 $1,124 $0 CITY OF PETERSBURG $0 $0 $0 $0 $0 $0 $5,344,923 $1,175,883 $133,623 $53,449 $53,449 $1,175,883 $133,623 $53,449 $53,449 $0 CITY OF SAINT PAUL $0 $0 $0 $0 $0 $0 $1,760,285 $387,263 $44,007 $17,603 $17,603 $387,263 $44,007 $17,603 $17,603 $0 CITY OF SAND POINT $0 $0 $0 $0 $0 $0 $1,277,242 $280,993 $31,931 $12,772 $12,772 $280,993 $31,931 $12,772 $12,772 $0 CITY OF SAXMAN $0 $0 $0 $0 $0 $0 $239,294 $52,645 $5,982 $2,393 $2,393 $52,645 $5,982 $2,393 $2,393 $0 CITY OF SELDOVIA $0 $0 $0 $0 $0 $0 $101,511 $22,332 $2,538 $1,015 $1,015 $22,332 $2,538 $1,015 $1,015 $0 CITY OF SEWARD $0 $0 $0 $0 $0 $0 $5,257,306 $1,156,607 $131,433 $52,573 $52,573 $1,156,607 $131,433 $52,573 $52,573 $0 CITY OF SHAKTOOLIK $0 $0 $0 $0 $0 $0 $36,979 $8,135 $924 $370 $370 $8,135 $924 $370 $370 $0 CITY OF SOLDOTNA $0 $0 $0 $0 $0 $0 $4,119,571 $906,306 $102,989 $41,196 $41,196 $906,306 $102,989 $41,196 $41,196 $0 CITY OF TANANA $0 $0 $0 $0 $0 $0 $131,645 $28,962 $3,291 $1,316 $1,316 $28,962 $3,291 $1,316 $1,316 $0 CITY OF THORNE BAY $0 $0 $0 $0 $0 $0 $433,986 $95,477 $10,850 $4,340 $4,340 $95,477 $10,850 $4,340 $4,340 $0 CITY OF TOKSOOK BAY $0 $0 $0 $0 $0 $0 $17,073 $3,756 $427 $171 $171 $3,756 $427 $171 $171 $0 CITY OF UNALAKLEET $0 $0 $0 $0 $0 $0 $634,809 $139,658 $15,870 $6,348 $6,348 $139,658 $15,870 $6,348 $6,348 $0 CITY OF UNALASKA $0 $0 $0 $0 $0 $0 $11,487,874 $2,527,332 $287,197 $114,879 $114,879 $2,527,332 $287,197 $114,879 $114,879 $0 CITY OF UPPER KALSKAG $0 $0 $0 $0 $0 $0 $50,415 $11,091 $1,260 $504 $504 $11,091 $1,260 $504 $504 $0 CITY OF VALDEZ $0 $0 $0 $0 $0 $0 $8,066,829 $1,774,702 $201,671 $80,668 $80,668 $1,774,702 $201,671 $80,668 $80,668 $0 CITY OF WASILLA $0 $0 $0 $0 $0 $0 $7,176,039 $1,578,729 $179,401 $71,760 $71,760 $1,578,729 $179,401 $71,760 $71,760 $0 CITY OF WHITTIER $0 $0 $0 $0 $0 $0 $1,067,544 $234,860 $26,689 $10,675 $10,675 $234,860 $26,689 $10,675 $10,675 $0 CITY OF WRANGELL $0 $0 $0 $0 $0 $0 $4,065,024 $894,305 $101,626 $40,650 $40,650 $894,305 $101,626 $40,650 $40,650 $0 DENALI BOROUGH $0 $0 $0 $0 $0 $0 $460,140 $101,231 $11,504 $4,601 $4,601 $101,231 $11,504 $4,601 $4,601 $0 FAIRBANKS NORTH STAR BOROUGH $0 $0 $0 $0 $0 $0 $26,785,834 $5,892,883 $669,646 $267,858 $267,858 $5,892,883 $669,646 $267,858 $267,858 $0 HAINES BOROUGH $0 $0 $0 $0 $0 $0 $2,649,008 $582,782 $66,225 $26,490 $26,490 $582,782 $66,225 $26,490 $26,490 $0

4 KENAI PENINSULA BOROUGH $0 $0 $0 $0 $0 $0 $22,175,059 $4,878,513 $554,376 $221,751 $221,751 $4,878,513 $554,376 $221,751 $221,751 $0 KETCHIKAN GATEWAY BOROUGH $0 $0 $0 $0 $0 $0 $5,846,198 $1,286,164 $146,155 $58,462 $58,462 $1,286,164 $146,155 $58,462 $58,462 $0 KODIAK ISLAND BOROUGH $0 $0 $0 $0 $0 $0 $3,522,010 $774,842 $88,050 $35,220 $35,220 $774,842 $88,050 $35,220 $35,220 $0 LAKE AND PENINSULA BOROUGH $0 $0 $0 $0 $0 $0 $326,799 $71,896 $8,170 $3,268 $3,268 $71,896 $8,170 $3,268 $3,268 $0 MATANUSKA-SUSITNA BOROUGH $0 $0 $0 $0 $0 $0 $21,792,872 $4,794,432 $544,822 $217,929 $217,929 $4,794,432 $544,822 $217,929 $217,929 $0 MUNICIPALITY OF ANCHORAGE $0 $0 $0 $0 $0 $0 $202,881,686 $44,633,971 $5,072,042 $2,028,817 $2,028,817 $44,633,971 $5,072,042 $2,028,817 $2,028,817 $0 MUNICIPALITY OF SKAGWAY $0 $0 $0 $0 $0 $0 $3,879,902 $853,578 $96,998 $38,799 $38,799 $853,578 $96,998 $38,799 $38,799 $0 NORTH SLOPE BOROUGH $0 $0 $0 $0 $0 $0 $71,899,404 $15,817,869 $1,797,485 $718,994 $718,994 $15,817,869 $1,797,485 $718,994 $718,994 $0 NORTHWEST ARCTIC BOROUGH $0 $0 $0 $0 $0 $0 $2,778,206 $611,205 $69,455 $27,782 $27,782 $611,205 $69,455 $27,782 $27,782 $0 SUBTOTAL: Cities, Boroughs $0 $0 $0 $0 $0 $0 $553,760,543 $121,827,319 $13,844,014 $5,537,605 $5,537,605 $121,827,319 $13,844,014 $5,537,605 $5,537,605 $0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 23.2% 23.2% 23.2% 23.2% 23.2% 19.6% 12.6% 17.5% 17.5% 0.0% ALASKA GASLINE DEVELOPMENT CORPORATION $0 $0 $0 $0 $0 $0 $2,853,427 $627,754 $71,336 $28,534 $28,534 $627,754 $71,336 $28,534 $28,534 $0 ALASKA HOUSING FINANCE CORPORATION $0 $0 $0 $0 $0 $0 $23,611,891 $5,194,616 $590,297 $236,119 $236,119 $5,194,616 $590,297 $236,119 $236,119 $0 STATE OF ALASKA $5,883,612 $738,982 $378,905 $58,836 $58,836 $58,836 $1,277,312,291 $281,008,704 $31,932,807 $12,773,123 $12,773,123 $281,747,686 $32,311,712 $12,831,959 $12,831,959 $58,836 UNIVERSITY OF ALASKA $39,725,660 $4,989,543 $2,558,333 $397,257 $397,257 $397,257 $124,181,557 $27,319,943 $3,104,539 $1,241,816 $1,241,816 $32,309,485 $5,662,871 $1,639,072 $1,639,072 $397,257 SUBTOTAL: State of AK Component Units $45,609,272 $5,728,525 $2,937,237 $456,093 $456,093 $456,093 $1,427,959,166 $314,151,017 $35,698,979 $14,279,592 $14,279,592 $319,879,541 $38,636,216 $14,735,684 $14,735,684 $456, % 5.9% 5.9% 5.9% 5.9% 5.9% 59.8% 59.8% 59.8% 59.8% 59.8% 51.4% 35.2% 46.6% 46.6% 5.9% ALASKA MUNICIPAL LEAGUE $0 $0 $0 $0 $0 $0 $308,200 $67,804 $7,705 $3,082 $3,082 $67,804 $7,705 $3,082 $3,082 $0 ALEUTIAN HOUSING AUTHORITY $0 $0 $0 $0 $0 $0 $1,334,413 $293,571 $33,360 $13,344 $13,344 $293,571 $33,360 $13,344 $13,344 $0 ANCHORAGE COMMUNITY DEVELOPMENT AUTH $0 $0 $0 $0 $0 $0 $2,330,692 $512,752 $58,267 $23,307 $23,307 $512,752 $58,267 $23,307 $23,307 $0 BARANOF ISLAND HA $0 $0 $0 $0 $0 $0 $795,165 $174,936 $19,879 $7,952 $7,952 $174,936 $19,879 $7,952 $7,952 $0 BARTLETT REGIONAL HOSPITAL $0 $0 $0 $0 $0 $0 $31,431,374 $6,914,902 $785,784 $314,314 $314,314 $6,914,902 $785,784 $314,314 $314,314 $0 BERING STRAITS RHA $0 $0 $0 $0 $0 $0 $1,773,038 $390,068 $44,326 $17,730 $17,730 $390,068 $44,326 $17,730 $17,730 $0 BRISTOL BAY RHA $0 $0 $0 $0 $0 $0 $1,850,571 $407,126 $46,264 $18,506 $18,506 $407,126 $46,264 $18,506 $18,506 $0 COOK INLET HOUSING AUTHORITY $0 $0 $0 $0 $0 $0 $7,844,913 $1,725,881 $196,123 $78,449 $78,449 $1,725,881 $196,123 $78,449 $78,449 $0 COPPER RIVER BASIN RHA $0 $0 $0 $0 $0 $0 $642,280 $141,302 $16,057 $6,423 $6,423 $141,302 $16,057 $6,423 $6,423 $0 CORDOVA COMMUNITY MEDICAL CENTER $0 $0 $0 $0 $0 $0 $3,448,375 $758,643 $86,209 $34,484 $34,484 $758,643 $86,209 $34,484 $34,484 $0 ILISAGVIK COLLEGE $0 $0 $0 $0 $0 $0 $5,635,036 $1,239,708 $140,876 $56,350 $56,350 $1,239,708 $140,876 $56,350 $56,350 $0 INTER-ISLAND FERRY AUTHORITY $0 $0 $0 $0 $0 $0 $1,216,922 $267,723 $30,423 $12,169 $12,169 $267,723 $30,423 $12,169 $12,169 $0 INTERIOR RHA $0 $0 $0 $0 $0 $0 $1,589,603 $349,713 $39,740 $15,896 $15,896 $349,713 $39,740 $15,896 $15,896 $0 NOME JOINT UTILITY SYSTEM $0 $0 $0 $0 $0 $0 $1,075,556 $236,622 $26,889 $10,756 $10,756 $236,622 $26,889 $10,756 $10,756 $0 NORTH PACIFIC FISHERY MGMT COUNCIL $0 $0 $0 $0 $0 $0 $1,446,453 $318,220 $36,161 $14,465 $14,465 $318,220 $36,161 $14,465 $14,465 $0 NORTH PACIFIC RIM HA $0 $0 $0 $0 $0 $0 $1,478,510 $325,272 $36,963 $14,785 $14,785 $325,272 $36,963 $14,785 $14,785 $0 NORTHWEST INUPIAT HOUSING AUTHORITY $0 $0 $0 $0 $0 $0 $1,106,090 $243,340 $27,652 $11,061 $11,061 $243,340 $27,652 $11,061 $11,061 $0 PETERSBURG MEDICAL CENTER $0 $0 $0 $0 $0 $0 $5,541,380 $1,219,104 $138,535 $55,414 $55,414 $1,219,104 $138,535 $55,414 $55,414 $0 SAXMAN SEAPORT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SITKA COMMUNITY HOSPITAL $0 $0 $0 $0 $0 $0 $11,060,817 $2,433,380 $276,520 $110,608 $110,608 $2,433,380 $276,520 $110,608 $110,608 $0 SOUTHEAST REGIONAL RESOURCE CENTER $647,383 $81,311 $41,691 $6,474 $6,474 $6,474 $1,641,540 $361,139 $41,039 $16,415 $16,415 $442,450 $82,730 $22,889 $22,889 $6,474 SPECIAL EDUCATION SERVICE AGENCY $902,481 $113,352 $58,120 $9,025 $9,025 $9,025 $199,497 $43,889 $4,987 $1,995 $1,995 $157,241 $63,107 $11,020 $11,020 $9,025 TAGIUGMIULLU NUNAMIULLU HOUSING AUTH $0 $0 $0 $0 $0 $0 $1,604,429 $352,974 $40,111 $16,044 $16,044 $352,974 $40,111 $16,044 $16,044 $0 TLINGIT-HAIDA RHA $0 $0 $0 $0 $0 $0 $3,489,378 $767,663 $87,234 $34,894 $34,894 $767,663 $87,234 $34,894 $34,894 $0 SUBTOTAL: Others $1,549,864 $194,663 $99,811 $15,499 $15,499 $15,499 $88,844,232 $19,545,731 $2,221,106 $888,442 $888,442 $19,740,394 $2,320,917 $903,941 $903,941 $15, % 0.2% 0.2% 0.2% 0.2% 0.2% 3.7% 3.7% 3.7% 3.7% 3.7% 3.2% 2.1% 2.9% 2.9% 0.2% SUBTOTAL: School Districts $728,244,493 $91,467,508 $46,898,945 $7,282,445 $7,282,445 $7,282,445 $317,303,608 $69,806,794 $7,932,590 $3,173,036 $3,173,036 $161,274,302 $54,831,536 $10,455,481 $10,455,481 $7,282, % 93.9% 93.9% 93.9% 93.9% 93.9% 13.3% 13.3% 13.3% 13.3% 13.3% 25.9% 50.0% 33.1% 33.1% 93.9% $775,403,629 $97,390,696 $49,935,994 $7,754,036 $7,754,036 $7,754,036 $2,387,867,549 $525,330,861 $59,696,689 $23,878,675 $23,878,675 $622,721,557 $109,632,682 $31,632,712 $31,632,712 $7,754,

5 SB207 - Proposed TRS Employer Rate Increases * FY % * FY % * FY % * FY % * FY20 & beyond 22.00% SB209 - Proposed PERS Employer Rate Increases * FY % * FY % * FY % * FY19 & beyond 26.50%

6 Source of FY17 Wage Projection: DRB, FY14 Actuarial Valuations Current Rates Incr-FY17 Incr-FY18 Incr-FY19 Incr-FY20 ALASKA GATEWAY SD $2,742,039 $344,400 $176,587 $27,420 $27,420 $27,420 $1,670,229 $367,450 $41,756 $16,702 $16,702 $711,850 $218,343 $44,123 $44,123 $27,420 ALEUTIAN REGION SD $355,499 $44,651 $22,894 $3,555 $3,555 $3,555 $129,774 $28,550 $3,244 $1,298 $1,298 $73,201 $26,138 $4,853 $4,853 $3,555 ALEUTIANS EAST BOROUGH SD $1,632,119 $204,994 $105,108 $16,321 $16,321 $16,321 $1,160,150 $255,233 $29,004 $11,602 $11,602 $460,227 $134,112 $27,923 $27,923 $16,321 ANCHORAGE SD $264,611,192 $33,235,166 $17,040,961 $2,646,112 $2,646,112 $2,646,112 $99,885,297 $21,974,765 $2,497,132 $998,853 $998,853 $55,209,931 $19,538,093 $3,644,965 $3,644,965 $2,646,112 ANNETTE ISLAND SD $2,201,869 $276,555 $141,800 $22,019 $22,019 $22,019 $927,000 $203,940 $23,175 $9,270 $9,270 $480,495 $164,975 $31,289 $31,289 $22,019 BERING STRAIT SD $13,459,589 $1,690,524 $866,798 $134,596 $134,596 $134,596 $9,445,142 $2,077,931 $236,129 $94,451 $94,451 $3,768,456 $1,102,926 $229,047 $229,047 $134,596 BRISTOL BAY BOROUGH SD $713,767 $89,649 $45,967 $7,138 $7,138 $7,138 $566,361 $124,599 $14,159 $5,664 $5,664 $214,249 $60,126 $12,801 $12,801 $7,138 CHATHAM SD $893,425 $112,214 $57,537 $8,934 $8,934 $8,934 $559,933 $123,185 $13,998 $5,599 $5,599 $235,399 $71,535 $14,534 $14,534 $8,934 CHUGACH SD $1,321,734 $166,010 $85,120 $13,217 $13,217 $13,217 $625,877 $137,693 $15,647 $6,259 $6,259 $303,703 $100,767 $19,476 $19,476 $13,217 COPPER RIVER SD $2,051,934 $257,723 $132,145 $20,519 $20,519 $20,519 $1,027,893 $226,136 $25,697 $10,279 $10,279 $483,859 $157,842 $30,798 $30,798 $20,519 CORDOVA CITY SD $1,767,063 $221,943 $113,799 $17,671 $17,671 $17,671 $797,880 $175,534 $19,947 $7,979 $7,979 $397,477 $133,746 $25,649 $25,649 $17,671 CRAIG CITY SD $2,144,588 $269,360 $138,111 $21,446 $21,446 $21,446 $907,536 $199,658 $22,688 $9,075 $9,075 $469,018 $160,800 $30,521 $30,521 $21,446 DELTA/GREELY SD $3,885,171 $487,977 $250,205 $38,852 $38,852 $38,852 $2,119,203 $466,225 $52,980 $21,192 $21,192 $954,202 $303,185 $60,044 $60,044 $38,852 DENALI BOROUGH SD $2,139,847 $268,765 $137,806 $21,398 $21,398 $21,398 $1,299,670 $285,927 $32,492 $12,997 $12,997 $554,692 $170,298 $34,395 $34,395 $21,398 DILLINGHAM CITY SD $3,691,866 $463,698 $237,756 $36,919 $36,919 $36,919 $1,707,869 $375,731 $42,697 $17,079 $17,079 $839,430 $280,453 $53,997 $53,997 $36,919 FAIRBANKS NORTH STAR BOROUGH SD $76,509,045 $9,609,536 $4,927,182 $765,090 $765,090 $765,090 $38,267,181 $8,418,780 $956,680 $382,672 $382,672 $18,028,316 $5,883,862 $1,147,762 $1,147,762 $765,090 GALENA CITY SD $5,102,208 $640,837 $328,582 $51,022 $51,022 $51,022 $4,081,277 $897,881 $102,032 $40,813 $40,813 $1,538,718 $430,614 $91,835 $91,835 $51,022 HAINES BOROUGH SD $1,517,541 $190,603 $97,730 $15,175 $15,175 $15,175 $891,779 $196,191 $22,294 $8,918 $8,918 $386,795 $120,024 $24,093 $24,093 $15,175 HOONAH CITY SD $1,003,695 $126,064 $64,638 $10,037 $10,037 $10,037 $798,594 $175,691 $19,965 $7,986 $7,986 $301,755 $84,603 $18,023 $18,023 $10,037 HYDABURG CITY SD $328,504 $41,260 $21,156 $3,285 $3,285 $3,285 $198,345 $43,636 $4,959 $1,983 $1,983 $84,896 $26,114 $5,268 $5,268 $3,285 IDITAROD AREA SD $1,944,877 $244,277 $125,250 $19,449 $19,449 $19,449 $1,359,817 $299,160 $33,995 $13,598 $13,598 $543,436 $159,246 $33,047 $33,047 $19,449 JUNEAU BOROUGH SD $27,963,566 $3,512,224 $1,800,854 $279,636 $279,636 $279,636 $13,104,347 $2,882,956 $327,609 $131,043 $131,043 $6,395,180 $2,128,462 $410,679 $410,679 $279,636 KAKE CITY SD $809,231 $101,639 $52,114 $8,092 $8,092 $8,092 $548,389 $120,646 $13,710 $5,484 $5,484 $222,285 $65,824 $13,576 $13,576 $8,092 KASHUNAMIUT SD $1,786,846 $224,428 $115,073 $17,868 $17,868 $17,868 $1,712,901 $376,838 $42,823 $17,129 $17,129 $601,266 $157,895 $34,997 $34,997 $17,868 KENAI PENINSULA BOROUGH SD $49,679,828 $6,239,786 $3,199,381 $496,798 $496,798 $496,798 $20,962,231 $4,611,691 $524,056 $209,622 $209,622 $10,851,477 $3,723,437 $706,421 $706,421 $496,798 KETCHIKAN GATEWAY BOROUGH SD $13,660,713 $1,715,786 $879,750 $136,607 $136,607 $136,607 $6,423,313 $1,413,129 $160,583 $64,233 $64,233 $3,128,914 $1,040,333 $200,840 $200,840 $136,607 KLAWOCK CITY SD $1,047,037 $131,508 $67,429 $10,470 $10,470 $10,470 $625,309 $137,568 $15,633 $6,253 $6,253 $269,076 $83,062 $16,723 $16,723 $10,470 KODIAK ISLAND BOROUGH SD $12,762,715 $1,602,997 $821,919 $127,627 $127,627 $127,627 $6,536,052 $1,437,931 $163,401 $65,361 $65,361 $3,040,928 $985,320 $192,988 $192,988 $127,627 KUSPUK SD $2,331,613 $292,851 $150,156 $23,316 $23,316 $23,316 $1,406,607 $309,454 $35,165 $14,066 $14,066 $602,304 $185,321 $37,382 $37,382 $23,316 LAKE AND PENINSULA BOROUGH SD $3,263,564 $409,904 $210,174 $32,636 $32,636 $32,636 $2,413,723 $531,019 $60,343 $24,137 $24,137 $940,923 $270,517 $56,773 $56,773 $32,636 LOWER KUSKOKWIM SD $27,187,271 $3,414,721 $1,750,860 $271,873 $271,873 $271,873 $19,663,183 $4,325,900 $491,580 $196,632 $196,632 $7,740,621 $2,242,440 $468,505 $468,505 $271,873 LOWER YUKON SD $12,780,577 $1,605,240 $823,069 $127,806 $127,806 $127,806 $7,198,862 $1,583,750 $179,972 $71,989 $71,989 $3,188,990 $1,003,041 $199,794 $199,794 $127,806 MATANUSKA-SUSITNA BOROUGH SD $93,152,958 $11,700,012 $5,999,050 $931,530 $931,530 $931,530 $32,589,206 $7,169,625 $814,730 $325,892 $325,892 $18,869,637 $6,813,781 $1,257,422 $1,257,422 $931,530 NENANA CITY SD $1,773,220 $222,716 $114,195 $17,732 $17,732 $17,732 $1,386,329 $304,992 $34,658 $13,863 $13,863 $527,709 $148,854 $31,595 $31,595 $17,732 NOME CITY SD $4,220,001 $530,032 $271,768 $42,200 $42,200 $42,200 $2,138,165 $470,396 $53,454 $21,382 $21,382 $1,000,428 $325,222 $63,582 $63,582 $42,200 NORTH SLOPE BOROUGH SD $13,883,654 $1,743,787 $894,107 $138,837 $138,837 $138,837 $12,469,453 $2,743,280 $311,736 $124,695 $124,695 $4,487,067 $1,205,844 $263,531 $263,531 $138,837 NORTHWEST ARCTIC BOROUGH SD $11,478,930 $1,441,754 $739,243 $114,789 $114,789 $114,789 $7,831,704 $1,722,975 $195,793 $78,317 $78,317 $3,164,728 $935,036 $193,106 $193,106 $114,789 PELICAN CITY SD $68,684 $8,627 $4,423 $687 $687 $687 $75,396 $16,587 $1,885 $754 $754 $25,214 $6,308 $1,441 $1,441 $687 PETERSBURG CITY SD $3,224,764 $405,030 $207,675 $32,248 $32,248 $32,248 $1,142,879 $251,433 $28,572 $11,429 $11,429 $656,464 $236,247 $43,676 $43,676 $32,248 PRIBILOF SD $541,518 $68,015 $34,874 $5,415 $5,415 $5,415 $403,125 $88,688 $10,078 $4,031 $4,031 $156,702 $44,952 $9,446 $9,446 $5,415 SAINT MARY'S SD $1,002,858 $125,959 $64,584 $10,029 $10,029 $10,029 $657,006 $144,541 $16,425 $6,570 $6,570 $270,500 $81,009 $16,599 $16,599 $10,029 SITKA BOROUGH SD $8,741,689 $1,097,956 $562,965 $87,417 $87,417 $87,417 $2,970,109 $653,424 $74,253 $29,701 $29,701 $1,751,380 $637,217 $117,118 $117,118 $87,417 SKAGWAY CITY SD $685,091 $86,047 $44,120 $6,851 $6,851 $6,851 $272,682 $59,990 $6,817 $2,727 $2,727 $146,037 $50,937 $9,578 $9,578 $6,851 SOUTHEAST ISLAND SD $1,764,202 $221,584 $113,615 $17,642 $17,642 $17,642 $922,747 $203,004 $23,069 $9,227 $9,227 $424,588 $136,683 $26,869 $26,869 $17,642 SOUTHWEST REGION SD $4,262,188 $535,331 $274,485 $42,622 $42,622 $42,622 $2,947,748 $648,505 $73,694 $29,477 $29,477 $1,183,835 $348,179 $72,099 $72,099 $42,622 TANANA SD $424,831 $53,359 $27,359 $4,248 $4,248 $4,248 $160,154 $35,234 $4,004 $1,602 $1,602 $88,593 $31,363 $5,850 $5,850 $4,248 UNALASKA CITY SD $2,979,736 $374,255 $191,895 $29,797 $29,797 $29,797 $1,178,189 $259,202 $29,455 $11,782 $11,782 $633,456 $221,350 $41,579 $41,579 $29,797 VALDEZ CITY SD $4,210,989 $528,900 $271,188 $42,110 $42,110 $42,110 $2,114,645 $465,222 $52,866 $21,146 $21,146 $994,122 $324,054 $63,256 $63,256 $42,110 WRANGELL PUBLIC SD $1,444,603 $181,442 $93,032 $14,446 $14,446 $14,446 $921,800 $202,796 $23,045 $9,218 $9,218 $384,238 $116,077 $23,664 $23,664 $14,446 YAKUTAT SD $903,983 $113,540 $58,217 $9,040 $9,040 $9,040 $328,156 $72,194 $8,204 $3,282 $3,282 $185,735 $66,420 $12,321 $12,321 $9,040 YUKON / KOYUKUK SD $3,974,249 $499,166 $255,942 $39,742 $39,742 $39,742 $2,498,641 $549,701 $62,466 $24,986 $24,986 $1,048,867 $318,408 $64,729 $64,729 $39,742 YUKON FLATS SD $2,470,059 $310,239 $159,072 $24,701 $24,701 $24,701 $1,654,190 $363,922 $41,355 $16,542 $16,542 $674,161 $200,427 $41,242 $41,242 $24,701 YUPIIT SD $3,187,020 $400,290 $205,244 $31,870 $31,870 $31,870 $1,897,955 $417,550 $47,449 $18,980 $18,980 $817,840 $252,693 $50,850 $50,850 $31,870 SCHOOL DISTRICT TOTALS $707,685,760 $88,885,331 $45,574,963 $7,076,858 $7,076,858 $7,076,858 $325,582,003 $71,628,041 $8,139,550 $3,255,820 $3,255,820 $160,513,372 $53,714,513 $10,332,678 $10,332,678 $7,076,