County 2008 2009 2010

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COUNTY BOARDS OF EDUCATION
DRAFT OPEB CREDIT AMOUNTS FOR STATE-AID FUNDED EMPLOYEES
DUE TO SENATE BILL 469
FOR FY 2008, 2009, 2010 AND 2011
77,663.49
1,040,836.36
207,671.37
87,774.08
170,473.32
602,874.81
20,590.87
79,405.41
54,048.21
279,552.91
7,777.12
71,541.56
285,937.26
165,064.70
218,492.72
62,845.77
555,401.89
243,382.44
440,301.03
1,488,802.21
124,312.46
194,171.74
314,664.57
511,475.16
215,849.87
197,336.11
97,405.65
451,460.67
235,047.50
227,413.03
538,798.31
95,833.80
148,557.36
229,582.33
213,069.97
64,901.18
72,546.91
49,305.19
237,860.34
460,774.63
504,569.73
241,387.04
60,041.12
113,947.03
33,389.91
151,397.96
33,952.64
38,217.22
181,083.62
376,670.32
26,147.27
82,418.20
38,263.73
726,396.72
195,387.44
$ 13,644,074.24
$
60,547.79
1,170,907.37
490,632.79
87,320.30
179,201.51
473,640.66
(4,648.15)
90,636.74
80,324.98
279,268.81
12,065.73
40,633.44
360,457.01
115,912.00
152,689.43
14,327.41
541,203.32
173,954.52
531,417.78
1,379,977.24
123,869.16
189,544.75
238,259.35
528,587.26
191,648.69
157,205.56
104,130.13
404,740.13
179,551.06
269,791.82
495,425.25
127,723.87
133,409.01
274,304.62
252,671.03
68,267.61
85,458.23
58,862.13
273,535.57
329,396.08
402,942.93
161,481.90
80,042.50
69,431.88
47,819.00
129,890.41
28,256.09
29,105.04
116,392.37
326,155.56
5,196.09
45,833.79
39,602.01
715,082.66
176,026.23
$ 13,090,110.48
2010
$
2,123,374.34
14,959,393.04
3,714,738.98
1,903,966.46
2,963,203.71
10,365,227.52
1,025,613.29
1,727,813.02
1,110,248.45
5,807,830.45
698,693.80
1,672,079.89
4,590,204.86
3,065,882.40
3,529,379.60
1,880,760.47
9,902,421.09
4,268,354.70
6,795,557.77
23,805,782.69
2,247,137.04
3,069,361.41
5,151,942.68
7,095,176.92
4,180,586.25
3,544,386.16
2,886,307.40
7,936,606.66
3,779,502.22
3,820,058.14
8,660,486.81
1,734,294.52
2,255,695.54
3,625,786.59
4,557,996.49
1,078,066.75
1,199,175.57
1,102,741.21
3,897,359.48
7,957,224.28
10,108,721.74
3,771,459.26
1,308,658.81
2,111,749.81
1,344,564.08
2,109,414.70
993,214.18
1,171,612.63
3,368,984.92
6,647,696.18
1,215,055.76
2,335,215.72
834,472.71
11,964,675.20
3,467,210.55
$ 238,443,124.90
R
$
2009
D
Barbour
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun
Clay
Doddridge
Fayette
Gilmer
Grant
Greenbrier
Hampshire
Hancock
Hardy
Harrison
Jackson
Jefferson
Kanawha
Lewis
Lincoln
Logan
Marion
Marshall
Mason
McDowell
Mercer
Mineral
Mingo
Monongalia
Monroe
Morgan
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas
Preston
Putnam
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor
Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
Wood
Wyoming
Total
2008
2011
$
1,906,782.15
14,189,067.66
3,710,784.28
1,752,858.75
2,860,415.72
9,819,196.20
959,063.11
1,647,538.48
996,059.45
5,335,569.10
713,813.63
1,497,986.70
4,252,798.15
2,847,562.27
3,238,285.09
1,753,734.76
9,139,298.16
4,063,056.00
6,516,445.98
22,746,356.38
1,993,567.29
2,800,220.06
4,703,531.68
6,603,701.19
3,765,072.39
3,348,879.02
2,544,830.82
7,549,200.48
3,500,075.78
3,469,598.83
8,090,746.03
1,576,018.41
2,096,582.20
3,452,162.34
4,213,658.89
1,027,181.25
1,129,469.43
1,041,193.35
3,782,425.11
7,497,940.39
9,356,038.79
3,539,997.10
1,192,562.15
1,957,466.93
1,235,994.52
1,993,382.01
898,852.57
1,123,425.83
3,140,080.07
6,266,839.13
1,202,595.85
2,097,044.68
828,539.23
11,202,910.94
3,262,654.99
$ 223,431,111.74
AF
T
County
Total
$
4,168,367.77
31,360,204.42
8,123,827.43
3,831,919.60
6,173,294.25
21,260,939.19
2,000,619.13
3,545,393.65
2,240,681.09
11,702,221.27
1,432,350.28
3,282,241.60
9,489,397.27
6,194,421.37
7,138,846.84
3,711,668.42
20,138,324.46
8,748,747.66
14,283,722.56
49,420,918.53
4,488,885.96
6,253,297.96
10,408,398.28
14,738,940.52
8,353,157.19
7,247,806.84
5,632,674.00
16,342,007.94
7,694,176.57
7,786,861.81
17,785,456.40
3,533,870.61
4,634,244.10
7,581,835.88
9,237,396.38
2,238,416.80
2,486,650.14
2,252,101.89
8,191,180.49
16,245,335.38
20,372,273.19
7,714,325.30
2,641,304.59
4,252,595.65
2,661,767.51
4,384,085.08
1,954,275.47
2,362,360.73
6,806,540.98
13,617,361.20
2,448,994.97
4,560,512.39
1,740,877.67
24,609,065.51
7,101,279.21
$ 488,608,421.36
Notes: (1) These are preliminary calculations only. They should not be used for financial statement preparation. Final numbers
will be provided soon. (2) The credit amounts presented above are for counties and MCVCs only. The credit calculations take
RESAs into account so none of the credit should be allocated to a RESA by the fiscal agent.
OSF
7/6/2012
Draft OPEB ARC Credits 08-11
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