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