Florida Retirement System and Retiree Health Insurance ... · Sherrill F. Norman, CPA Tallahassee,...

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Transcript of Florida Retirement System and Retiree Health Insurance ... · Sherrill F. Norman, CPA Tallahassee,...

Page 1: Florida Retirement System and Retiree Health Insurance ... · Sherrill F. Norman, CPA Tallahassee, Florida August 28, 2019 Audit Report No. 2020-019 1 A significant deficiency is
Page 2: Florida Retirement System and Retiree Health Insurance ... · Sherrill F. Norman, CPA Tallahassee, Florida August 28, 2019 Audit Report No. 2020-019 1 A significant deficiency is

Florida Retirement System and Retiree Health Insurance Subsidy Program Cost-Sharing Multiple Employer Defined Benefit PlansDeferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer Fiscal Year Ended June 30, 2019

TABLE OF CONTENTS

INDEPENDENT AUDITOR’S REPORT ..................................................................................... 3

FRS Pension Plan Deferred Outflows for Contributions Subsequent to the Measurement Date. ................................................................ 7

HIS Program Deferred Outflows for Contributions Subsequent to the Measurement Date ................................................................. 33

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AUDITOR GENERALSTATE OF FLORIDA Claude Denson Pepper Building, Suite G74

111 West Madison Street Tallahassee, Florida 32399-1450

The President of the Senate, the Speaker of the House of Representatives, and the Legislative Auditing Committee

INDEPENDENT AUDITOR’S REPORT

We have examined management’s assertion that the accompanying schedules of deferred outflows for contributions subsequent to the June 30, 2018, measurement date by employer of the Florida Retirement System Pension Plan defined benefit plan and the Retiree Health Insurance Subsidy Program defined benefit plan, collectively referred to as the System Pension Plans, as of and for the fiscal year ended June 30, 2019, are presented in accordance with applicable Governmental Accounting Standards Board (GASB) statements and applicable provisions of State law. System Pension Plans management is responsible for the assertion. Our responsibility is to express an opinion on the schedules based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the schedules of deferred outflows for contributions subsequent to the June 30, 2018, measurement date by employer are presented, in all material respects, in accordance with applicable GASB statements and applicable provisions of State law.

An examination involves performing procedures to obtain evidence about the schedules of deferred outflows for contributions subsequent to the June 30, 2018, measurement date by employer. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of the schedules of deferred outflows for contributions subsequent to the June 30, 2018, measurement date by employer, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

In our opinion, the schedules referred to above, present, in all material respects, the deferred outflows for contributions subsequent to the June 30, 2018, measurement date by employer in accordance with applicable GASB statements and applicable provisions of State law.

Phone: (850) 412-2722 Fax: (850) 488-6975

Sherrill F. Norman, CPA Auditor General

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In accordance with Government Auditing Standards, we are required to report all deficiencies that are considered to be significant deficiencies or material weaknesses1 in internal control; fraud and noncompliance with provisions of laws or regulations that have a material effect on the System Pension Plans compliance with applicable requirements; abuse that has a material effect on the System Pension Plans compliance with applicable requirements; and any other instances that warrant the attention of those charged with governance. We performed our examination to express an opinion on the schedules and not for the purpose of expressing an opinion on the System Pension Plans related internal control over compliance with applicable requirements or on compliance and other matters; accordingly, we express no such opinion. Because of its limited purpose, our examination would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. Given these limitations, during our examination we did not identify any deficiencies that we considered to be material weaknesses. However, material weaknesses may exist that have not been identified. In addition, our examination disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Pursuant to Section 11.45(4)(c), Florida Statutes, this report is a public record and its distribution is not limited. Attestation standards established by the American Institute of Certified Public Accountants requires us to indicate that the purpose of this report is to provide an opinion on the System Pension Plans compliance with applicable GASB statements and applicable provisions of State law. Accordingly, this communication is not suitable for any other purpose.

Respectfully submitted,

Sherrill F. Norman, CPA Tallahassee, Florida August 28, 2019 Audit Report No. 2020-019

1 A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that material noncompliance will not be prevented, or detected and corrected, on a timely basis.

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

1000 STATE OF FLORIDA 543,394,529$ 4910 UNIVERSITY OF FLORIDA 50,296,3684915 FLORIDA POLYTECHNIC UNIVERSITY 957,9254920 FLORIDA STATE UNIVERSITY 23,595,2174930 FLORIDA A & M UNIVERSITY 6,273,2004940 UNIVERSITY OF CENTRAL FLORIDA 20,289,1864950 UNIVERSITY OF SOUTH FLORIDA 26,193,2244955 NEW COLLEGE 1,099,1134960 FLORIDA ATLANTIC UNIVERSITY 10,424,3274970 UNIVERSITY OF WEST FLORIDA 4,633,8774980 FLORIDA INTERNATIONAL UNIVERSITY 19,721,9884990 UNIVERSITY OF NORTH FLORIDA 5,626,0004995 FLORIDA GULF COAST UNIVERSITY 4,653,72311001 ALACHUA CO CLERK OF CIRCUIT COURT 540,13111003 ALACHUA CO BD OF CO COMMISSIONERS 5,531,41411004 ALACHUA CO PROPERTY APPRAISER 348,14511005 ALACHUA CO TAX COLLECTOR 373,08111006 ALACHUA CO SHERIFF'S OFFICE 7,108,15611007 ALACHUA CO SCHOOL BOARD 10,160,31711100 CITY OF ALACHUA 644,58911101 CITY OF HIGH SPRINGS 337,88211102 CITY OF NEWBERRY 384,11211103 CITY OF GAINESVILLE 88,16311104 ALACHUA COUNTY LIBRARY DISTRICT 340,63311116 CITY OF ARCHER 31,50511300 CARING & SHARING LEARNING SCHOOL 63,15511301 GENESIS PREPARATORY SCHOOL OF GAINESVILLE, INC 12,73211302 SIATECH GAINESVILLE 24,29811305 MICANOPY MIDDLE SCHOOL INC 17,21811307 NORTH CENTRAL FLORIDA PUBLIC CHARTER SCHOOL 34,76711700 SANTA FE COLLEGE 2,806,01712001 BAKER CO CLERK OF CIRCUIT COURT 84,57712003 BAKER CO BD OF CO COMMISSIONERS 344,25912004 BAKER CO PROPERTY APPRAISER 76,07712005 BAKER CO TAX COLLECTOR 83,26512006 BAKER CO SHERIFF'S DEPT 1,073,44512007 BAKER CO SCHOOL BOARD 1,735,21312011 BAKER CO SUPERVISOR OF ELECTIONS 33,065

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

12100 CITY OF MACCLENNY 241,79112102 NEW RIVER SOLID WASTE ASSOCIATION 74,53312104 TOWN OF GLEN ST MARY 7,33813001 BAY CO CLERK OF CIRCUIT COURT 405,57413003 BAY CO BD OF CO COMMISSIONERS 3,395,58513004 BAY CO PROPERTY APPRAISER 260,06613005 BAY CO TAX COLLECTOR 288,08313006 BAY CO SHERIFF'S DEPT 3,891,34713007 BAY CO SCHOOL BOARD 8,038,66513009 BEACH MOSQUITO CONTROL DIST 50,63913011 BAY COUNTY SUPERVISOR OF ELECTIONS 99,23213100 CITY OF PANAMA CITY 129,58513101 PANAMA CITY PORT AUTH 15,71613102 CITY OF SPRINGFIELD 437,46113103 CITY OF PARKER 156,65913105 CITY OF MEXICO BEACH 206,35513107 CITY OF CALLAWAY 307,37113300 CHAUTAUQUA LEARN AND SERVICE CHARTER SCHOOL 17,89413302 BAY HAVEN CHARTER ACADEMY ELEMENTARY SCHOOL 238,08613303 BAY HAVEN CHARTER ACADEMY MIDDLE SCHOOL 71,29513305 NORTH BAY HAVEN CHARTER ELEMENTARY SCHOOL 181,61113306 NORTH BAY HAVEN CHARTER MIDDLE SCHOOL 88,33013307 NORTH BAY HAVEN CHARTER CAREER SCHOOL 110,01713308 UNIVERSITY ACADEMY INC. 138,29213309 RISING LEADER ACADEMY, INC. 33,75013310 PALM BAY PREPARATORY ACADEMY 78,29513311 CENTRAL HIGH SCHOOL 22,90413312 PALM BAY ELEMENTARY SCHOOL 90,39913700 GULF COAST STATE COLLEGE 1,113,39714001 BRADFORD CO CLERK OF CIRCUIT COURT 102,74914003 BRADFORD CO BD OF CO COMMISSIONERS 646,05214004 BRADFORD CO PROPERTY APPRAISER 64,15114005 BRADFORD CO TAX COLLECTOR 65,76714006 BRADFORD CO SHERIFF'S DEPT 622,37714007 BRADFORD CO SCHOOL BOARD 1,284,37615001 BREVARD CO CLERK OF CIRCUIT CT 882,44215003 BREVARD CO BD OF CO COMMISSIONERS 11,182,96815004 BREVARD CO PROPERTY APPRAISER 469,784

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

15005 BREVARD CO TAX COLLECTOR 611,11915006 BREVARD CO SHERIFF'S OFFICE 11,055,49415007 BREVARD CO SCHOOL BOARD 24,491,12815011 BREVARD COUNTY SUPERVISOR OF ELECTIONS 140,21215033 CANAVERAL PORT AUTH 36,41015061 MELBOURNE-TILLMAN WATER CONTROL DIS 80,47715100 CITY OF MELBOURNE 2,318,82315101 CITY OF INDIAN HARBOUR BEACH 140,45315102 TITUSVILLE-COCOA AIRPORT AUTH 90,94415103 TOWN OF MALABAR 90,56015104 MERRITT ISLAND PUBLIC LIBRARY TAX DIST 1,89515105 SEBASTIAN INLET TAX DISTRICT 39,72115110 TOWN OF MELBOURNE BEACH 20,24115111 CITY OF WEST MELBOURNE 263,93015112 CITY OF PALM BAY 26,38015113 CITY OF COCOA 1,088,86115114 SPACE COAST TRANSPORTATION PLANNING ORGANIZATION 51,91915115 INDIAN RIVER LAGOON COUNCIL 26,40715700 EASTERN FLORIDA STATE COLLEGE 2,959,52416003 BROWARD CO BD OF CO COMMISSIONERS 25,476,93916004 BROWARD CO PROPERTY APPRAISER 1,235,10116006 BROWARD CO SHERIFF'S DEPT 76,319,80716007 BROWARD CO SCHOOL BOARD 87,246,92916011 BROWARD CO SUPERVISOR OF ELECTIONS 331,45716018 HILLSBORO INLET DISTRICT 31,38716027 CENTRAL BROWARD WATER CONTROL DISTRICT 89,43316054 OLD PLANTATION WATER CONTROL DIST 34,89216080 BROWARD CO CLERK OF CIRCUIT COURT 1,840,85516100 TOWN OF HILLSBORO BEACH 379,77316101 TOWN OF LAUDERDALE BY THE SEA 254,53616102 CITY OF MARGATE 5,974,27116103 BROWARD CO HOUSING AUTH 390,69616104 CITY OF LAUDERDALE LAKES 52,39716107 SOUTH FL REG PLANNING COUNCIL 72,03816109 SOUTH FLORIDA REGIONAL TRANSPORTATION AUTHORITY 709,00716110 S BROWARD DRAINAGE DIST 101,01516112 NORTH BROWARD HOSPITAL DIST 48,88316113 MEMORIAL HEALTHCARE DIST 3,167

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

16114 CITY OF DEERFIELD BEACH 73,41016115 CHILDREN'S SERVICES COUNCIL OF BROWARD COUNTY 452,99016116 CITY OF COCONUT CREEK 3,510,96516117 CITY OF HOLLYWOOD 90,50316118 CITY OF WESTON 25,76616119 CITY OF MIRAMAR 80,37116120 PLANTATION ACRES IMPROVEMENT DISTRICT 15,52016121 CITY OF NORTH LAUDERDALE 704,22316122 CITY OF POMPANO BEACH 24,11516123 CITY OF WEST PARK 91,69016124 CITY OF DANIA BEACH 552,20116125 CITY OF WILTON MANORS 1,001,91316126 TOWN OF PEMBROKE PARK 165,46616127 CITY OF OAKLAND PARK 1,135,92316128 BROWARD METROPOLITAN PLANNING ORGANIZATION 222,87516129 CITY OF COOPER CITY 243,52316130 NORTH SPRINGS IMPROVEMENT DISTRICT 323,48216131 CITY OF LIGHTHOUSE POINT 532,95216300 CENTRAL CHARTER SCHOOL 301,11716302 FT LAUD 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 81,34516309 CITY OF PEMBROKE PINES FSU CHARTER SCHOOL 162,17716310 CITY OF PEMBROKE PINES CHARTER ELEMENTARY SCHOOL 415,79216311 CITY OF PEMBROKE PINES CHARTER MIDDLE SCHOOL 260,08316312 CITY OF PEMBROKE PINES CHARTER HIGH SCHOOL 354,51616316 DAVIE 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 76,30216700 BROWARD COLLEGE 6,006,05817001 CALHOUN CO CLERK OF CIRCUIT COURT 84,26017003 CALHOUN CO BD OF CO COMMISSIONERS 174,62517004 CALHOUN CO PROPERTY APPRAISER 55,57017005 CALHOUN CO TAX COLLECTOR 59,50517006 CALHOUN CO SHERIFF'S DEPT 222,92817007 CALHOUN CO SCHOOL BOARD 894,05617011 CALHOUN CO SUPERVISOR OF ELECTIONS 50,31817039 APALACHEE REGIONAL PLANNING COUNCIL 46,37517100 CITY OF BLOUNTSTOWN 229,59317101 TOWN OF ALTHA 13,82518001 CHARLOTTE CO CLERK OF CIRCUIT COURT 396,86418003 CHARLOTTE CO BD OF CO COMMISSIONERS 7,178,552

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

18004 CHARLOTTE CO PROPERTY APPRAISER 274,73818005 CHARLOTTE CO TAX COLLECTOR 360,97918006 CHARLOTTE CO SHERIFF'S DEPT 5,822,94418007 CHARLOTTE CO SCHOOL BOARD 5,129,16118062 CHARLOTTE COUNTY AIRPORT AUTHORITY 200,59619001 CITRUS CO CLERK OF CIRCUIT COURT 365,06319003 CITRUS CO BD OF CO COMMISSIONERS 2,543,65519004 CITRUS CO PROPERTY APPRAISER 182,61019005 CITRUS CO TAX COLLECTOR 155,84819006 CITRUS CO SHERIFF'S DEPT 2,887,74119007 CITRUS CO SCHOOL BOARD 5,813,50919009 CITRUS CO MOSQUITO CONTROL DIST 76,08819016 CITRUS COUNTY HOSPITAL BOARD 8,34019100 CITY OF INVERNESS 233,99619101 HOMOSASSA SPECIAL WATER DIST 47,95719102 CITY OF CRYSTAL RIVER 162,94020001 CLAY CO CLERK OF CIRCUIT COURT 399,94820003 CLAY CO BD OF CO COMMISSIONERS 3,665,94820004 CLAY CO PROPERTY APPRAISER 176,68720005 CLAY CO TAX COLLECTOR 208,99220006 CLAY CO SHERIFF'S DEPT 4,895,85020007 CLAY CO SCHOOL BOARD 12,086,72120011 CLAY COUNTY SUPV OF ELECTIONS 107,82320100 CITY OF GREEN COVE SPRINGS 219,60220106 FIRST COAST WORKFORCE DEVELOPMENT CONSORT 408,04321001 COLLIER CO CLERK OF CIRCUIT COURT 753,97321003 COLLIER CO BD OF CO COMMISSIONERS 9,453,66021004 COLLIER CO PROPERTY APPRAISER 408,71721005 COLLIER CO TAX COLLECTOR 611,63221006 COLLIER CO SHERIFF'S OFFICE 13,403,14021007 COLLIER CO SCHOOL BOARD 17,919,38221009 COLLIER MOSQUITO CONTROL DIST 191,95521011 COLLIER CO SUPERVISOR OF ELECTIONS 107,58321100 NORTH COLLIER FIRE CONTROL & RESCUE 844,43021101 CITY OF MARCO ISLAND 72,87021105 IMMOKALEE FIRE CONTROL DISTRICT 364,91721106 COLLIER SOIL AND WATER CONSERVATION DISTRICT 5,08121107 GREATER NAPLES FIRE RESCUE DISTRICT 2,282,039

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

21300 MARCO ISLAND CHARTER MIDDLE SCHOOL 114,63021305 MARCO ISLAND ACADEMY 76,72222001 COLUMBIA CO CLERK OF CIRCUIT COURT 124,65122003 COLUMBIA CO BD OF CO COMMISSIONERS 1,270,03822004 COLUMBIA CO PROPERTY APPRAISER 145,14722005 COLUMBIA CO TAX COLLECTOR 126,86822006 COLUMBIA CO SHERIFF'S OFFICE 1,402,61022007 COLUMBIA CO SCHOOL BOARD 3,424,57822011 COLUMBIA CO SUPERVISOR OF ELECTIONS 68,57622016 LAKE SHORE HOSPITAL AUTHORITY 11,92222101 CITY OF LAKE CITY 383,87422700 FLORIDA GATEWAY COLLEGE 740,79523003 MIAMI-DADE COUNTY 246,257,64023007 MIAMI-DADE CO SCHOOL BOARD 121,530,63823016 PUBLIC HEALTH TRUST - JACKSON MEMORIAL HOSPITAL 7,859,82023100 BAL HARBOUR VILLAGE 88,25223101 VILLAGE OF EL PORTAL 98,85923102 CITY OF OPA LOCKA 715,72023104 VILLAGE OF BISCAYNE PARK 173,47623105 CITY OF WEST MIAMI 506,27223106 HOUSING AUTH OF THE CITY OF MIAMI BEACH 100,55423108 CITY OF SUNNY ISLES BEACH 1,837,72923111 MIAMI-DADE COUNTY EXPRESSWAY AUTH 434,75323116 DADE COUNTY INDUSTRIAL DEVEL AUTHOR 68,91223117 CITY OF NORTH MIAMI 589,72923118 CITY OF NORTH MIAMI BEACH 9,64323119 TOWN OF MIAMI LAKES 216,53123120 CITY OF MIAMI GARDENS 5,300,54223121 THE CHILDREN'S TRUST 454,58423122 CITY OF NORTH BAY VILLAGE 644,64223123 TOWN OF CUTLER BAY 294,95223124 CITY OF DORAL 2,153,80523125 CITY OF FLORIDA CITY 712,91723126 VILLAGE OF PINECREST 862,25023127 CITY OF CORAL GABLES 77,24223133 MIAMI-DADE HOUSING FINANCE AUTHORITY 75,34623301 CORAL REEF MONTESSORI CHARTER SCHOOL 136,86323700 MIAMI DADE COLLEGE 11,523,771

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

24001 DESOTO CO CLERK OF CIRCUIT COURT 79,80924003 DESOTO CO BD OF CO COMMISSIONERS 932,00224004 DESOTO CO PROPERTY APPRAISER 75,63124005 DESOTO CO TAX COLLECTOR 82,93824006 DESOTO CO SHERIFF'S DEPT 1,057,91224007 DESOTO CO SCHOOL BOARD 1,695,53824011 DESOTO CO SUPERVISOR OF ELECTIONS 55,81124062 JOSHUA WATER CONTROL DIST 19,42125001 DIXIE CO CLERK OF CIRCUIT COURT 82,54825003 DIXIE CO BD OF CO COMMISSIONERS 433,20125004 DIXIE CO PROPERTY APPRAISER 87,15325005 DIXIE CO TAX COLLECTOR 65,85425006 DIXIE CO SHERIFF'S DEPT 469,10025007 DIXIE CO SCHOOL BOARD 827,11825011 DIXIE CO SUPERVISOR OF ELECTIONS 50,05225100 TOWN OF CROSS CITY 96,30525103 SUWANNEE WATER AND SEWER DISTRICT 10,78425104 THREE RIVERS REGIONAL LIBRARY SYSTEM 9,66225363 KINDER CUB SCHOOL, INC. 24,09726003 CITY OF JACKSONVILLE 706,24526007 DUVAL CO SCHOOL BOARD 34,161,92826039 NORTHEAST FL REGIONAL COUNCIL 51,14726102 JACKSONVILLE PORT AUTHORITY 1,057,05826103 JACKSONVILLE AVIATION AUTHORITY 1,952,35826104 NORTH FLORIDA TRANSPORTATION PLANNING ORGANIZATION 16,30926300 SIATECH JACKSONVILLE 12,66026301 RIVER CITY SCIENCE ACADEMY 162,12626362 RIVER CITY SCIENCE ACADEMY ELEMENTARY 98,82126363 DUVAL MYCROSCHOOL OF INTEGRATED ACADEMIC & TECH 19,14026364 RIVER CITY SCIENCE ACADEMY INNOVATION 122,47826365 RIVER CITY SCIENCE ACADEMY AT MANDARIN 144,75926366 LONE STAR MYCROSCHOOL 23,23826368 BISCAYNE MYCROSCHOOL 16,59126700 FLORIDA STATE COLLEGE AT JACKSONVILLE 4,141,01526902 JACKSONVILLE TRANSPORTATION AUTHORITY 1,100,23627003 ESCAMBIA CO BD OF CO COMMISSIONERS 10,296,28027004 ESCAMBIA CO PROPERTY APPRAISER 326,18227005 ESCAMBIA CO TAX COLLECTOR 385,204

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

27006 ESCAMBIA CO SHERIFF'S DEPT 5,466,96727007 ESCAMBIA CO SCHOOL BOARD 13,874,80627010 ESCAMBIA CO CLERK OF CIRCUIT COURT 552,49227039 WEST FL REGIONAL PLANNING COUNCIL 100,91027041 SANTA ROSA ISLAND AUTH 58,66627059 EMERALD COAST UTILITIES AUTHORITY 2,393,86827060 ESCAMBIA CO HOUSING FINANCE AUTH 31,46227100 CITY OF PENSACOLA 1,706,20827300 PENSACOLA BEACH ELEMENTARY CHARTER SCHOOL, INC 31,02227301 BYRNEVILLE ELEMENTARY SCHOOL, INC 40,22427700 PENSACOLA STATE COLLEGE 1,905,07128001 FLAGLER CO CLERK OF CIRCUIT COURT 298,28028003 FLAGLER CO BD OF CO COMMISSIONERS 2,222,04628004 FLAGLER CO PROPERTY APPRAISER 171,11428005 FLAGLER CO TAX COLLECTOR 208,23628006 FLAGLER CO SHERIFF'S DEPT 2,982,61528007 FLAGLER CO SCHOOL BOARD 4,552,54828009 EAST FLAGLER MOSQUITO CONTROL DIST 31,43428011 FLAGLER CO SUPERVISOR OF ELECTIONS 73,94728088 FLAGLER CO HOUSING AUTH 29,68028100 CITY OF PALM COAST 244,43128101 CITY OF BUNNELL 251,32829001 FRANKLIN CO CLERK OF CIRCUIT COURT 73,52629003 FRANKLIN CO BD OF CO COMM 244,02829004 FRANKLIN CO PROPERTY APPRAISER 74,82429005 FRANKLIN CO TAX COLLECTOR 62,62729006 FRANKLIN CO SHERIFF'S DEPT 529,13829007 FRANKLIN CO SCHOOL BOARD 482,29129011 FRANKLIN CO SUPERVISOR OF ELECTIONS 47,94329100 CITY OF APALACHICOLA 154,85529101 CITY OF CARRABELLE 90,20729102 EASTPOINT WATER AND SEWER DIST 24,93829104 APALACHICOLA HOUSING AUTHORITY 6,68430001 GADSDEN CO CLERK OF THE CIRCUIT CT 183,79230003 GADSDEN CO BD OF CO COMMISSIONERS 894,95830005 GADSDEN CO TAX COLLECTOR 61,17630006 GADSDEN CO SHERIFF'S DEPT 696,67730007 GADSDEN CO SCHOOL BOARD 1,990,263

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

30100 TOWN OF HAVANA 184,09230101 CITY OF CHATTAHOOCHEE 178,28830102 NORTHWEST FL WATER MANAGEMENT DIST 432,98130103 TOWN OF GREENSBORO 10,96430104 CITY OF GRETNA 91,08630105 CITY OF MIDWAY 59,23231001 GILCHRIST CO CLERK OF CIRCUIT COURT 87,98431003 GILCHRIST CO BD OF CO COMMISSIONERS 395,66731004 GILCHRIST CO PROPERTY APPRAISER 72,78231005 GILCHRIST CO TAX COLLECTOR 34,42431006 GILCHRIST CO SHERIFF'S DEPT 490,61131007 GILCHRIST CO SCHOOL BOARD 1,182,62831011 GILCHRIST CO SUPERVISOR OF ELECTION 55,34231100 CITY OF TRENTON 72,49332001 GLADES CO CLERK OF THE CIRCUIT COUR 73,37632003 GLADES CO BD OF CO COMMISSIONERS 338,10232004 GLADES CO PROPERTY APPRAISER 57,66232005 GLADES COUNTY TAX COLLECTOR 28,19832006 GLADES CO SHERIFF'S DEPT 1,076,95332007 GLADES CO SCHOOL BOARD 610,36332100 CITY OF MOORE HAVEN 70,43432101 MOORE HAVEN MOSQUITO CONTROL DISTRICT 1,81332300 PEMAYETV EMAHAKV, INC 355,55133001 GULF CO CLERK OF CIRCUIT COURT 75,65133003 GULF CO BD OF CO COMMISSIONERS 710,36633004 GULF CO PROPERTY APPRAISER 63,50233005 GULF CO TAX COLLECTOR 28,34433006 GULF COUNTY SHERIFF'S DEPT 327,41833007 GULF CO SCHOOL BOARD 863,70733011 GULF CO SUPERVISOR OF ELECTIONS 51,98133100 CITY OF PORT ST JOE 227,68834001 HAMILTON CO CLERK OF CIRCUIT COURT 94,22534003 HAMILTON CO BD OF CO COMMISSIONERS 321,09834004 HAMILTON CO PROPERTY APPRAISER 35,88634005 HAMILTON CO TAX COLLECTOR 29,44034006 HAMILTON CO SHERIFF'S DEPT 403,01434007 HAMILTON CO SCHOOL BOARD 649,50634011 HAMILTON CO SUPERVISOR OF ELECTIONS 49,644

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

34100 CITY OF JASPER 165,63235001 HARDEE CO CLERK OF CIRCUIT COURT 109,44735003 HARDEE CO BD OF CO COMMISSIONERS 871,11035004 HARDEE CO PROPERTY APPRAISER 66,66335005 HARDEE CO TAX COLLECTOR 78,82235006 HARDEE CO SHERIFF'S DEPT 856,37435007 HARDEE CO SCHOOL BOARD 1,842,84335011 HARDEE CO SUPERVISOR OF ELECTIONS 51,42636001 HENDRY CO CLERK OF CIRCUIT COURT 81,11636003 HENDRY CO BD OF CO COMMISSIONERS 754,06336004 HENDRY CO PROPERTY APPRAISER 84,35336005 HENDRY CO TAX COLLECTOR 62,13836006 HENDRY CO SHERIFF'S DEPT 1,200,69736007 HENDRY CO SCHOOL BOARD 2,452,80436011 HENDRY CO SUPERVISOR OF ELECTIONS 37,33936016 HENDRY REGIONAL MEDICAL CENTER 21,45136100 CITY OF LABELLE 124,65536101 PORT LABELLE COMMUNITY DEVELOPMENT DISTRICT 7,92036102 BARRON WATER CONTROL DISTRICT 13,46736103 CITY OF CLEWISTON 126,42036104 CENTRAL CO WATER CONTROL DIST 25,75236107 HENDRY SOIL AND WATER CONSERVATION DISTRICT 2,09337001 HERNANDO COUNTY CLERK OF CIRCUIT COURT 357,11037003 HERNANDO COUNTY BOARD OF COUNTY COMMISSIONERS 5,683,68637004 HERNANDO COUNTY PROPERTY APPRAISER 226,58637005 HERNANDO CO TAX COLLECTOR 252,20737006 HERNANDO CO SHERIFF'S DEPT 4,988,14737007 HERNANDO CO SCHOOL BOARD 7,278,86437011 HERNANDO CO SUPERVISOR OF ELECTIONS 77,00037056 SW FL WATER MANAGEMENT DIST 2,389,11037100 CITY OF BROOKSVILLE 219,10537101 HERNANDO CO HOUSING AUTH 11,21838001 HIGHLANDS CO CLERK OF CIRCUIT COURT 358,29038003 HIGHLANDS CO BD OF CO COMMISSIONERS 1,886,96838004 HIGHLANDS CO PROPERTY APPRAISER 196,07538005 HIGHLANDS CO TAX COLLECTOR 218,19438006 HIGHLANDS CO SHERIFF'S DEPT 3,196,85338007 HIGHLANDS CO SCHOOL BOARD 4,176,542

16

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

38011 HIGHLANDS CO SUPERVISOR OF ELECTION 77,45238100 CITY OF AVON PARK 92,75238101 TOWN OF LAKE PLACID 203,58838102 CITY OF SEBRING 617,41438103 SEBRING AIRPORT AUTH 53,16638116 HIGHLANDS SOIL & WATER CONSERVATION DISTRICT 13,42038700 SOUTH FLORIDA STATE COLLEGE 954,19139001 HILLSBOROUGH CO CLERK OF CIRCUIT CO 2,344,51039003 HILLSBOROUGH CO BD OF CO COMMISSIONERS 32,494,94839004 HILLSBOROUGH CO PROPERTY APPRAISER 752,85139005 HILLSBOROUGH CO TAX COLLECTOR 1,147,26139006 HILLSBOROUGH CO SHERIFF'S DEPT 37,883,39339007 HILLSBOROUGH CO SCHOOL BOARD 70,523,87339037 HILLSBOROUGH CO AVIATION AUTH 4,042,31239038 TAMPA PORT AUTH 1,097,23839039 TAMPA-HILLSBOROUGH CO EXPWAY AUTH 311,20639041 HILLSBOROUGH AREA REGIONAL TRANSIT 2,723,86539100 CITY OF TEMPLE TERRACE 75,31439102 TAMPA SPORTS AUTH 330,97939108 CHILDREN'S BOARD OF HILLSBOROUGH CO 178,88839109 TAMPA BAY ESTUARY PROGRAM 32,62139110 HILLSBOROUGH COUNTY CIVIL SERVICE BOARD 58,41939111 HILLSBOROUGH COUNTY CITY-COUNTY PLANNING COMM 380,39339112 TAMPA BAY AREA REGIONAL TRANSIT AUTHORITY 10,22139700 HILLSBOROUGH COMMUNITY COLLEGE 3,902,24440001 HOLMES CO CLERK OF CIRCUIT COURT 103,67440003 HOLMES CO BD OF CO COMMISSIONERS 372,28040004 HOLMES CO PROPERTY APPRAISER 70,90940005 HOLMES CO TAX COLLECTOR 68,15240006 HOLMES CO SHERIFF'S DEPT 334,18240007 HOLMES CO SCHOOL BOARD 1,387,60840103 HOLMES COUNTY HOUSING AUTHORITY 3,93841001 INDIAN RIVER CO CLERK OF CIRCUIT CO 253,99041003 INDIAN RIVER CO BD OF CO COMMISSION 5,785,94241004 INDIAN RIVER CO PROPERTY APPRAISER 217,61241005 INDIAN RIVER CO TAX COLLECTOR 228,27041006 INDIAN RIVER CO SHERIFF'S DEPT 4,279,38441007 INDIAN RIVER CO SCHOOL BOARD 5,994,953

17

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

41009 INDIAN RIVER MOSQUITO CONTROL DIST 132,42641011 INDIAN RIVER CO SUPERVISOR ELECTION 85,85841018 FELLSMERE WATER CONTROL DIST 20,14841050 INDIAN RIVER FARMS WATER CONTROL DI 60,70741065 ST JOHNS WATER CONTROL DIST 35,37542001 JACKSON CO CLERK OF CIRCUIT COURT 148,35242003 JACKSON CO BD OF CO COMMISSIONERS 1,091,11142004 JACKSON CO PROPERTY APPRAISER 90,68142005 JACKSON CO TAX COLLECTOR 84,69742006 JACKSON CO SHERIFF'S DEPT 517,03042007 JACKSON CO SCHOOL BOARD 2,479,38042016 JACKSON HOSPITAL 201,11942088 NW FL REGIONAL HOUSING AUTH 55,54942100 TOWN OF SNEADS 68,69642101 CITY OF GRACEVILLE 134,97942102 TOWN OF GRAND RIDGE 24,93342103 TOWN OF ALFORD 5,33842104 CITY OF MARIANNA 206,24142105 MARIANNA HEALTH & REHABILITATION CENTER 465,31142700 CHIPOLA COLLEGE 601,70143001 JEFFERSON CO CLERK OF CIRCUIT CT 426,08843004 JEFFERSON CO PROPERTY APPRAISER 58,89143005 JEFFERSON CO TAX COLLECTOR 23,59143006 JEFFERSON CO SHERIFF'S DEPT 406,62743007 JEFFERSON CO SCHOOL BOARD 140,81043011 JEFFERSON CO SUPERVISOR OF ELECTION 51,79843100 CITY OF MONTICELLO 65,28844003 LAFAYETTE CO BD OF CO COMMISSIONERS 218,64444004 LAFAYETTE CO PROPERTY APPRAISER 51,51044005 LAFAYETTE CO TAX COLLECTOR 52,06744006 LAFAYETTE CO SHERIFF'S DEPT 162,21944007 LAFAYETTE CO SCHOOL BOARD 509,42644011 LAFAYETTE CO SUPERVISER OF ELECTION 48,97644100 TOWN OF MAYO 48,08345001 LAKE CO CLERK OF COURTS 615,61945003 LAKE COUNTY BOARD OF COUNTY COMMISSIONERS 5,520,87445004 LAKE CO PROPERTY APPRAISER 250,52545005 LAKE CO TAX COLLECTOR 386,397

18

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

45006 LAKE CO SHERIFF'S DEPT 6,280,88845007 LAKE CO SCHOOL BOARD 13,772,95745011 LAKE CO SUPERVISOR OF ELECTIONS 108,92745023 LAKE COUNTY WATER AUTHORITY 70,53945100 CITY OF EUSTIS 55,27345101 CITY OF UMATILLA 79,50945103 TOWN OF ASTATULA 72,29245104 CITY OF MINNEOLA 276,36745105 CITY OF TAVARES 532,73645106 TOWN OF MONTVERDE 10,48145113 CITY OF FRUITLAND PARK 277,34445700 LAKE SUMTER STATE COLLEGE 804,99146001 LEE CO CLERK OF CIRCUIT COURT 1,136,36646003 LEE CO BD OF CO COMMISSIONERS 15,402,26846004 LEE CO PROPERTY APPRAISER 471,20546005 LEE CO TAX COLLECTOR 837,75046006 LEE CO SHERIFF'S DEPT 16,234,01746007 LEE CO SCHOOL BOARD 29,449,12146009 LEE CO MOSQUITO CONTROL DIST 463,72446011 LEE CO SUPERVISOR OF ELECTIONS 211,01146046 LEE CO HYACINTH CONTROL DIST 60,81146099 FT MYERS BEACH MOSQUITO CONTROL 12,19446100 SANIBEL FIRE CONTROL DIST 490,71946101 SW FL REGIONAL PLANNING COUNCIL 39,93546102 NORTH FORT MYERS FIRE CONTROL DIST 788,24346103 SOUTH TRAIL FIRE & RESCUE SERVICE DISTRICT 1,555,60646104 TICE FIRE & RESCUE DIST 415,72146105 FT MYERS BEACH LIBRARY DIST 54,52346106 FT MYERS BEACH FIRE CONTROL DIST 1,058,25846107 IONA MCGREGOR FIRE PROTECTION AND RESCUE SVC 1,831,35946108 LEHIGH ACRES MUNICIPAL SERVICES IMPROVEMENT DISTRI 130,64146109 LEHIGH ACRES FIRE CONTROL & RESCUE 1,634,64446110 CAPTIVA FIRE CONTROL DIST 211,91946111 FT MYERS SHORES FIRE DEPT 288,18946112 SAN CARLOS FIRE PROT & RESCUE SERVI 245,30546113 ALVA FIRE AND RESCUE SERVICE DIST 84,51646114 PUBLIC RISK MANAGEMENT OF FLORIDA 121,80646116 CITY OF BONITA SPRINGS 237,952

19

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

46117 MATLACHA-PINE FIRE DISTRICT 391,45046118 BONITA SPRINGS FIRE CONTROL AND RESCUE DISTRICT 12,09446120 BAYSHORE FIRE PROTECTION AND RESCUE SERVICE DIST 159,48846177 LEE COUNTY METROPOLITAN PLANNING ORGANIZATION 36,12846300 CAPE CORAL CHARTER SCHOOL AUTHORITY 671,93646700 FLORIDA SOUTHWESTERN STATE COLLEGE 2,275,70747001 LEON CO CLERK OF THE CIRCUIT COURT 466,13847003 LEON CO BD OF CO COMMISSIONERS 3,972,03147004 LEON CO PROPERTY APPRAISER 357,36047005 LEON CO TAX COLLECTOR 286,07447006 LEON CO SHERIFF'S DEPT 7,248,83047007 LEON CO SCHOOL BOARD 12,705,08847011 LEON COUNTY SUPERVISOR OF ELECTIONS 246,77947090 FLORIDA BOARD OF BAR EXAMINERS 165,00847102 TALLAHASSEE HOUSING AUTH 138,98247103 LEON CO RESEARCH & DEVELOPMENT AUTH 10,83647104 FL CLERKS OF COURT OPERATIONS CORP 62,79647106 FLORIDA COMMISSION ON COMMUNITY SERVICE 120,84247107 CITY OF TALLAHASSEE CDA 41,43047301 SCHOOL OF ARTS AND SCIENCES FOUNDATION INC 185,65547302 STARS EDUCATION SERVICES, INC 84,40047700 TALLAHASSEE COMMUNITY COLLEGE 2,658,92148001 LEVY CO CLERK OF CIRCUIT COURT 123,43848003 LEVY CO BD OF CO COMMISSIONERS 1,069,90348004 LEVY CO PROPERTY APPRAISER 104,80048005 LEVY CO TAX COLLECTOR 93,81248006 LEVY CO SHERIFF'S DEPT 1,213,20148007 LEVY CO SCHOOL BOARD 1,911,99348011 LEVY CO SUPERVISOR OF ELECTIONS 57,84648088 NORTH CENTRAL FLORIDA REGIONAL HOUSING AUTHORITY 15,84348100 CITY OF CHIEFLAND 212,98648101 TOWN OF YANKEETOWN 13,17648102 CITY OF FANNING SPRINGS 34,56048103 TOWN OF INGLIS 17,46548104 CITY OF CEDAR KEY 21,60948182 CITY OF WILLISTON 68,13048300 WHISPERING WINDS CHARTER SCHOOL 36,83848301 NATURE COAST MIDDLE SCHOOL 15,728

20

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

49001 LIBERTY CO CLERK OF CIRCUIT COURT 78,38649003 LIBERTY COUNTY BOARD OF COMMISSIONERS 202,82549004 LIBERTY CO PROPERTY APPRAISER 64,47149005 LIBERTY CO TAX COLLECTOR 61,82749006 LIBERTY CO SHERIFF'S DEPT 194,53449007 LIBERTY CO SCHOOL BOARD 622,88749011 LIBERTY CO SUPERVISOR OF ELECTIONS 52,39949100 CITY OF BRISTOL 35,70950001 MADISON CO CLERK OF CIRCUIT COURT 67,05050003 MADISON CO BD OF CO COMMISSIONERS 334,53450004 MADISON CO PROPERTY APPRAISER 84,17950005 MADISON CO TAX COLLECTOR 44,52950006 MADISON CO SHERIFF'S OFFICE 601,09250007 MADISON CO SCHOOL BOARD 875,97650011 MADISON CO SUPERVISOR OF ELECTIONS 51,65150100 TOWN OF GREENVILLE 16,77850103 AUCILLA AREA SOLID WASTE ADMIN 20,36850300 JAMES MADISON PREPARATORY HIGH SCHOOL 36,06950301 MADISON CREATIVE ARTS ACADEMY, INC. 70,37250700 NORTH FL COMMUNITY COLLEGE 378,52251001 MANATEE CO CLERK OF CIRCUIT COURT 925,64251003 MANATEE CO BD OF CO COMMISSIONERS 8,255,73951004 MANATEE CO PROPERTY APPRAISER 333,57851005 MANATEE CO TAX COLLECTOR 556,40351006 MANATEE CO SHERIFF'S DEPT 13,268,28851007 MANATEE CO SCHOOL BOARD 17,175,56951009 MANATEE CO MOSQUITO CONTROL DIST 112,27451101 CITY OF HOLMES BEACH 102,57551102 CITY OF BRADENTON 1,136,59551103 CEDAR HAMMOCK FIRE CONTROL DIST 1,108,98851105 MANATEE CO HOUSING AUTH 77,91051107 EAST MANATEE FIRE RESCUE DISTRICT 1,290,48451109 PEACE RIVER/MANASOTA REG WATER SUPP 234,95051110 WEST MANATEE FIRE AND RESCUE DISTRICT 107,27451111 PARRISH FIRE DISTRICT 198,99651112 CITY OF ANNA MARIA 41,86151113 TOWN OF LONGBOAT KEY 555,82751119 MYAKKA CITY FIRE DEPARTMENT 122,087

21

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

51300 PALMETTO CHARTER SCHOOL, INC. 83,72151301 WILLIAM MONROE ROWLETT ACADEMY FOR THE ARTS & COMM 267,15251302 LINCOLN MEMORIAL ACADEMY 123,85451303 WILLIAM MONROE ROWLETT MIDDLE ACADEMY 41,77951700 STATE COLLEGE OF FLORIDA MANATEE-SARASOTA 1,476,11752001 MARION CO CLERK OF CIRCUIT COURT 575,06952003 MARION CO BD OF CO COMMISSIONERS 9,642,42052004 MARION CO PROPERTY APPRAISER 285,07752005 MARION CO TAX COLLECTOR 367,17252006 MARION CO SHERIFF'S DEPT 6,980,28052007 MARION CO SCHOOL BOARD 15,325,19952011 MARION CO SUPERVISOR OF ELECTIONS 141,24852100 CITY OF DUNNELLON 20,95352101 RAINBOW LAKES ESTATES MUNICIPAL SVC 9,64252300 MARION CHARTER SCHOOL 60,25952700 COLLEGE OF CENTRAL FLORIDA 1,480,91453001 MARTIN CO CLERK OF CIRCUIT COURT 334,18053003 MARTIN CO BD OF CO COMMISSIONERS 7,877,84453004 MARTIN CO PROPERTY APPRAISER 126,28853005 MARTIN CO TAX COLLECTOR 331,74453006 MARTIN CO SHERIFF'S OFFICE 7,116,20853007 MARTIN CO SCHOOL BOARD 6,673,28353100 CITY OF STUART 2,037,41653101 VILLAGE OF INDIANTOWN 1,17154001 MONROE CO CLERK OF CIRCUIT COURT 385,19854003 MONROE CO BD OF CO COMMISSIONERS 3,794,71854004 MONROE CO PROPERTY APPRAISER 238,02354005 MONROE CO TAX COLLECTOR 191,70154006 MONROE CO SHERIFF'S DEPT 5,655,90854007 MONROE CO SCHOOL BOARD 3,960,31654009 FLORIDA KEYS MOSQUITO CONTROL DIST 308,72254011 MONROE CO SUPERVISOR OF ELECTIONS 102,49254100 CITY OF KEY COLONY BEACH 121,56554101 MONROE CO LAND AUTH 23,97554102 CITY OF MARATHON 6,95654103 ISLAMORADA, VILLAGE OF ISLANDS 752,72754700 FLORIDA KEYS COMMUNITY COLLEGE 433,61454999 FL KEYS AQUEDUCT AUTH 1,541,380

22

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

55001 NASSAU CO CLERK OF CIRCUIT COURT 298,68255003 NASSAU CO BD OF CO COMMISSIONERS 2,971,22655004 NASSAU CO PROPERTY APPRAISER 179,56255005 NASSAU CO TAX COLLECTOR 198,79255006 NASSAU CO SHERIFF'S DEPT 2,334,95955007 NASSAU CO SCHOOL BOARD 4,148,01855009 AMELIA ISLAND MOSQUITO CONTROL 37,60055100 TOWN OF HILLIARD 66,64055101 TOWN OF CALLAHAN 33,00156001 OKALOOSA CO CLERK OF CIRCUIT COURT 459,89056003 OKALOOSA CO BD OF CO COMMISSIONERS 4,096,52656004 OKALOOSA CO PROPERTY APPRAISER 225,31556005 OKALOOSA CO TAX COLLECTOR 343,45856006 OKALOOSA CO SHERIFF'S DEPT 3,981,49156007 OKALOOSA CO SCHOOL BOARD 10,486,23956100 OKALOOSA CO GAS DIST 103,47956101 CITY OF VALPARAISO 12,17156103 CITY OF NICEVILLE 814,51356104 NICEVILLE HOUSING AUTHORITY 12,85856114 MID-BAY BRIDGE AUTHORITY 25,43556300 LIZA JACKSON PREPARATORY SCHOOL 206,49956700 NORTHWEST FLORIDA STATE COLLEGE 970,33157001 OKEECHOBEE CO CLERK OF CIRCUIT COUR 112,29257003 OKEECHOBEE CO BD OF CO COMMISSIONER 989,32857004 OKEECHOBEE CO PROPERTY APPRAISER 82,10057005 OKEECHOBEE CO TAX COLLECTOR 53,77157006 OKEECHOBEE CO SHERIFF'S DEPT 1,470,90257007 OKEECHOBEE CO SCHOOL BOARD 2,129,89757108 OKEECHOBEE SOIL AND WATER CONSERVATION DISTRICT 7,53258001 ORANGE CO COMPTROLLER 1,053,80158003 ORANGE CO BD OF CO COMMISSIONERS 46,825,52658004 ORANGE CO PROPERTY APPRAISER 639,11458005 ORANGE CO TAX COLLECTOR 938,31358006 ORANGE CO SHERIFF'S OFFICE 23,943,23758007 ORANGE CO SCHOOL BOARD 69,331,80658010 ORANGE CO CLERK OF CIRCUIT COURT 1,490,62658011 ORANGE CO SUPERVISOR OF ELECTIONS 215,84558075 REEDY CREEK IMPROVEMENT DIST 4,657,404

23

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

58087 ORANGE CO HOUSING FINANCE AUTH 36,46158106 LAKE APOPKA NATURAL GAS DIST 276,43958108 CITY OF EDGEWOOD 183,07558109 CITY OF MAITLAND 46,40358117 ORANGE-SEMINOLE-OSCEOLA TRANS AUTH 16,95358118 GREATER ORLANDO AVIATION AUTHORITY 1,500,41958301 FLORIDA VIRTUAL HIGH SCHOOL 7,606,15258304 NAP FORD COMMUNITY SCHOOL 112,25758305 ORLANDO SCIENCE MIDDLE-HIGH SCHOOL 184,66458306 ORLANDO SCIENCE ELEMENTARY SCHOOL 129,98458700 VALENCIA COLLEGE 6,364,09158903 CENTRAL FLORIDA EXPRESSWAY AUTHORITY 684,96959001 OSCEOLA CO CLERK OF CIRCUIT COURT 578,63759003 OSCEOLA CO BD OF CO COMMISSIONERS 11,739,49859004 OSCEOLA CO PROPERTY APPRAISER 350,44559005 OSCEOLA CO TAX COLLECTOR 503,38359006 OSCEOLA CO SHERIFF'S DEPT 6,601,25559007 OSCEOLA CO SCHOOL BOARD 18,335,40759011 OSCEOLA CO SUPERVISOR OF ELECTIONS 132,12959300 NEW DIMENSIONS HIGH SCHOOL INC 81,30860001 CLERK & COMPTROLLER, PALM BEACH COUNTY 2,326,36260003 PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS 47,997,96560004 PALM BEACH CO PROPERTY APPRAISER 1,141,47460005 PALM BEACH CO TAX COLLECTOR 1,149,40060006 PALM BEACH CO SHERIFF'S DEPT 54,422,84360007 PALM BEACH CO SCHOOL BOARD 71,140,83760011 PALM BEACH SUPERVISOR OF ELECTIONS 211,54560018 LAKE WORTH DRAINAGE DIST 481,62060019 PORT OF PALM BEACH DIST 250,17960020 SOUTH FLORIDA WATER MANAGEMENT DISTRICT 6,377,18160025 SOUTH FLORIDA CONSERVANCY DIST 57,59360044 FLORIDA INLAND NAVIGATION DIST 46,59560046 LOXAHATCHEE GROVES WATER CONTROL DI 1,52960048 S INDIAN RIVER WATER CONTROL DIST 58960049 SHAWANO DRAINAGE DIST 3,10060103 TOWN OF JUNO BEACH 308,04960105 TOWN OF OCEAN RIDGE 273,15160108 TOWN OF JUPITER 1,386,508

24

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

60109 CITY OF PAHOKEE 5,25760111 CITY OF GREENACRES 142,93860113 VILLAGE OF TEQUESTA 48,90960117 PALM BEACH CO SOLID WASTE AUTH 1,997,32460119 PALM BCH SOIL & WATER CONSERVATION 7,24660120 INDIAN TRAIL IMPROVEMENT DIST 227,28460121 CITY OF BOYNTON BEACH 42,63860122 WESTGATE BELVEDERE COMM REDEVEL AUT 23,03660123 TOWN OF HAVERHILL 25,78160124 CITY OF ATLANTIS 357,07860125 TOWN OF SOUTH PALM BEACH 135,71260126 CITY OF BOCA RATON 65,93060127 TOWN OF HIGHLAND BEACH 457,46860128 CITY OF PALM BEACH GARDENS 1,548,29660129 TOWN OF PALM BEACH SHORES 241,43160130 PALM BEACH WORKFORCE DEVELOPMENT CONSORTIUM 374,69360131 VILLAGE OF WELLINGTON 1,537,35160132 VILLAGE OF ROYAL PALM BEACH 619,62060133 VILLAGE OF PALM SPRINGS 777,40360140 TOWN OF LOXAHATCHEE GROVES 18,29460150 PALM BEACH CO HEALTH CARE DIST 11,69360151 CITY OF SOUTH BAY 8,22160152 CITY OF RIVIERA BEACH 871,48760153 TOWN OF MANGONIA PARK 43,46260301 STUDENTS IN THE ARTS TV GSTAR TV DBA GREGORY HAUPT 175,87860303 WESTERN ACADEMY CHARTER SCHOOL 122,50760304 SOUTH TECH CHARTER ACADEMY, INC 409,32060305 INLET GROVE COMMUNITY HIGH SCHOOL 200,61160306 GULF STREAM GOODWILL ACADEMIES INC 9,66560700 PALM BEACH STATE COLLEGE 4,704,62461001 PASCO CO CLERK OF CIRCUIT COURT 940,63261003 PASCO CO BD OF CO COMMISSIONERS 13,316,85761004 PASCO CO PROPERTY APPRAISER 357,11261005 PASCO CO TAX COLLECTOR 581,75461006 PASCO CO SHERIFF'S OFFICE 14,291,14961007 PASCO CO SCHOOL BOARD 24,554,07661009 PASCO CO MOSQUITO CONTROL DIST 110,29861011 PASCO CO SUPERVISOR OF ELECTIONS 192,219

25

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

61100 CITY OF PORT RICHEY 359,80761101 CITY OF DADE CITY 15,24261102 CITY OF NEW PORT RICHEY 456,01261103 CITY OF ZEPHYRHILLS 1,144,06361108 CITY OF SAN ANTONIO 8,69161304 LEARNING LODGE ACADEMY, INC. 65,61761305 PASCO MYCROSCHOOL OF INTEGRATED ACADEMICS AND TECH 8,62561700 PASCO HERNANDO STATE COLLEGE 1,727,51562001 PINELLAS CO CLERK OF CIRCUIT COURT 1,764,27462003 PINELLAS CO BD OF CO COMMISSIONERS 9,129,08362004 PINELLAS CO PROPERTY APPRAISER 708,31662005 PINELLAS CO TAX COLLECTOR 994,64262006 PINELLAS CO SHERIFF'S DEPT 28,512,59762007 PINELLAS CO SCHOOL BOARD 37,337,00662011 PINELLAS CO SUPERVISOR OF ELECTIONS 174,05262012 PINELLAS CO JUVENILE WELFARE BOARD 255,92462088 PINELLAS CO HOUSING AUTH 243,00362089 PINELLAS CO HOUSING FINANCE AUTHORITY 23,06162100 CITY OF INDIAN ROCKS BEACH 31,66562101 CITY OF DUNEDIN 240,34562102 TAMPA BAY REGIONAL PLANNING COUNCIL 97,23662103 CITY OF SOUTH PASADENA 120,47262104 CITY OF SEMINOLE 307,40262105 CITY OF SAFETY HARBOR 123,83762106 CITY OF OLDSMAR 129,81162107 PINELLAS SUNCOAST TRANSIT AUTH 2,158,40562109 PINELLAS SUNCOAST FIRE & RESCUE DISTRICT 662,45162111 CITY OF MADEIRA BEACH 189,11462112 TOWN OF REDINGTON SHORES 22,44762113 TAMPA BAY WATER 831,29462114 TOWN OF NORTH REDINGTON BEACH 13,77062115 PINELLAS PARK WATER MANAGEMENT DIST 22,52062119 PALM HARBOR SPECIAL FIRE CONTROL DI 157,89662122 PINELLAS CO PLANNING COUNCIL 133,88262123 LEALMAN SPECIAL FIRE CONTROL DISTRICT 1,200,51962124 CITY OF TREASURE ISLAND 552,27562125 TOWN OF INDIAN SHORES 9,23762126 TOWN OF KENNETH CITY 136,330

26

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

62309 PINELLAS MYCROSCHOOL OF INTEGRATED ACADEMICS & TEC 21,53762700 ST PETERSBURG COLLEGE 4,632,72663001 POLK CO CLERK OF CIRCUIT COURT 832,53363003 POLK CO BD OF CO COMMISSIONERS 12,528,32363004 POLK CO PROPERTY APPRAISER 532,22663005 POLK CO TAX COLLECTOR 768,98363006 POLK CO SHERIFF'S DEPT 15,867,62863007 POLK CO SCHOOL BOARD 30,539,82163105 VILLAGE OF HIGHLAND PARK 44563128 CITY OF POLK CITY 60,94363129 LAKELAND AREA MASS TRANSIT DISTRICT 406,35563300 MCKEEL ACADEMY OF TECHNOLOGY 764,42163301 DISCOVERY ACADEMY OF LAKE ALFRED 319,53363302 RIDGEVIEW GLOBAL STUDIES ACADEMY 389,64463303 BERKLEY CHARTER SCHOOL 228,63163304 BERKLEY ACCELERATED MIDDLE SCHOOL 121,65963306 LAKE WALES CHARTER SCHOOLS 98,76763307 LAKE WALES SENIOR HIGH SCHOOL 323,83263308 POLK AVENUE ELEMENTARY SCHOOL 141,78663309 HILLCREST ELEMENTARY SCHOOL 174,68963310 DALE R FAIR BABSON PARK ELEMENTARY SCHOOL 132,41263311 JANIE HOWARD WILSON ELEMENTARY SCHOOL 92,13063312 VICTORY RIDGE ACADEMY 187,91863315 EDWARD W BOK ACADEMY INC 133,30263316 COMPASS CHARTER MIDDLE SCHOOL 34,03763318 NEW BEGINNINGS HIGH SCHOOL, INC. 101,18963319 LANGUAGE & LITERACY ACADEMY FOR LEARNING, INC. 44,66663320 EDWARD W. BOK ACADEMY NORTH 20,36563700 POLK STATE COLLEGE 1,731,31264001 PUTNAM CO CLERK OF CIRCUIT COURT 259,50264003 PUTNAM CO BD OF CO COMMISSIONERS 1,429,98464004 PUTNAM CO PROPERTY APPRAISER 106,77264005 PUTNAM CO TAX COLLECTOR 155,60064006 PUTNAM CO SHERIFF'S DEPT 1,831,99664007 PUTNAM CO SCHOOL BOARD 4,366,43264011 PUTNAM CO SUPERVISOR OF ELECTIONS 64,56264100 ST JOHNS RIVER WATER MANAGEMENT DIS 2,453,54064309 PUTNAM ACADEMY OF ARTS AND SCIENCES 46,467

27

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

64310 PUTNAM EDGE HIGH SCHOOL 19,13364700 ST JOHNS RIVER STATE COLLEGE 1,310,91365001 ST JOHNS CO CLERK OF CIRCUIT COURT 495,12365003 ST JOHNS CO BD OF CO COMMISSIONERS 8,297,15265004 ST JOHNS CO PROPERTY APPRAISER 347,56565005 ST JOHNS CO TAX COLLECTOR 295,70665006 ST JOHNS CO SHERIFF'S DEPT 6,644,17465007 ST JOHNS CO SCHOOL BOARD 12,898,76265009 ANASTASIA MOSQUITO CONTROL DIST 101,33665100 CITY OF ST AUGUSTINE BEACH 421,25965103 ST AUGUSTINE-ST JOHNS COUNTY AIRPORT AUTHORITY 59,32766001 ST LUCIE CO CLERK OF CIRCUIT COURT 455,68066003 ST LUCIE CO BD OF CO COMMISSIONERS 2,545,29966004 ST LUCIE CO PROPERTY APPRAISER 277,30666005 ST LUCIE CO TAX COLLECTOR 404,48066006 ST LUCIE CO SHERIFF'S DEPT 7,518,99366007 ST LUCIE CO SCHOOL BOARD 13,501,91966011 ST LUCIE CO SUPERVISOR OF ELECTIONS 125,40566100 NORTH ST LUCIE RIVER WATER CONTROL 7,50366101 CHILDRENS SERVICES COUNCIL OF ST LU 54,90066102 CITY OF PORT ST LUCIE 68,26366700 INDIAN RIVER STATE COLLEGE 3,417,92767001 SANTA ROSA CO CLERK OF CIRCUIT COURT 294,78367003 SANTA ROSA CO BD OF CO COMMISSIONER 1,421,21567004 SANTA ROSA CO PROPERTY APPRAISER 166,58167005 SANTA ROSA CO TAX COLLECTOR 185,89467006 SANTA ROSA CO SHERIFF'S DEPT 3,994,68767007 SANTA ROSA CO SCHOOL BOARD 8,542,60067100 CITY OF GULF BREEZE 58,15267101 TOWN OF JAY 22,46267102 AVALON FIRE RESCUE DISTRICT 39,71668001 SARASOTA CO CLERK OF CIRCUIT COURT 858,90168003 SARASOTA CO BD OF CO COMMISSIONERS 14,419,07868004 SARASOTA CO PROPERTY APPRAISER 298,35968005 SARASOTA CO TAX COLLECTOR 403,03268006 SARASOTA CO SHERIFF'S DEPT 10,939,49668007 SARASOTA CO SCHOOL BOARD 17,321,61468026 WEST COAST INLAND NAVIGATION DIST 28,459

28

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

68100 CITY OF VENICE 1,791,48168105 CITY OF NORTH PORT 2,871,06468107 ENGLEWOOD WATER DISTRICT 337,62968108 ENGLEWOOD AREA FIRE CONTROL DISTRICT 8,19968109 SARASOTA BAY ESTUARY PROGRAM 28,27868110 SARASOTA-MANATEE METROPOLITAN PLANNING ORG 77,92868300 SARASOTA MILITARY ACADEMY 282,76068301 STUDENT LEADERSHIP ACADEMY OF VENICE 71,84168303 SARASOTA MILITARY ACADEMY PREP 163,17768304 SARASOTA SUNCOAST ACADEMY 135,15969001 SEMINOLE CO CLERK OF CIRCUIT COURT 708,85769003 SEMINOLE COUNTY BOARD OF COUNTY COMMISSIONERS 9,066,86769004 SEMINOLE CO PROPERTY APPRAISER 337,61469005 SEMINOLE CO TAX COLLECTOR 424,97069006 SEMINOLE COUNTY SHERIFFS DEPARTMENT 11,051,41069007 SEMINOLE CO SCHOOL BOARD 21,390,00969011 SEMINOLE COUNTY SUPV OF ELECTIONS 158,74269019 SEMINOLE CO PORT AUTH 30,22669100 CITY OF ALTAMONTE SPRINGS 423,17269101 CITY OF CASSELBERRY 117,66269103 SANFORD AIRPORT AUTH 578,80769104 CITY OF LONGWOOD 161,84369105 CITY OF SANFORD 1,864,96969110 FRED R WILSON MEMORIAL LAW LIBRARY 6,07269307 SEMINOLE SCIENCE CHARTER SCHOOL 83,44969700 SEMINOLE STATE COLLEGE OF FLORIDA 2,941,86370001 SUMTER CO CLERK OF CIRCUIT COURT 199,58470003 SUMTER CO BD OF CO COMMISSIONERS 1,659,19370004 SUMTER CO PROPERTY APPRAISER 139,78370005 SUMTER CO TAX COLLECTOR 116,18070006 SUMTER CO SHERIFF'S DEPT 3,102,25570007 SUMTER CO SCHOOL BOARD 2,290,89870011 SUMTER CO SUPERVISOR OF ELECTIONS 107,24770100 CITY OF BUSHNELL 8,78570101 CITY OF WILDWOOD 639,73670102 CITY OF WEBSTER 20,29470103 CITY OF COLEMAN 9,90970104 CITY OF CENTER HILL 20,703

29

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

71001 SUWANNEE CO CLERK OF CIRCUIT COURT 1,379,76371004 SUWANNEE CO PROPERTY APPRAISER 84,00771005 SUWANNEE CO TAX COLLECTOR 46,19571006 SUWANNEE CO SHERIFF'S DEPT 702,52471007 SUWANNEE CO SCHOOL BOARD 2,308,49571011 SUWANNEE CO SUPERVISOR OF ELECTIONS 24,14571100 LIVE OAK HOUSING AUTH 8,37771101 CITY OF LIVE OAK 424,70271102 SUWANNEE RIVER WATER MGMT DISTRICT 326,05171103 SUWANNEE VALLEY TRANSIT AUTH 48,17972001 TAYLOR CO CLERK OF CIRCUIT COURT 111,67872003 TAYLOR CO BD OF CO COMMISSIONERS 344,74572004 TAYLOR CO PROPERTY APPRAISER 82,18972005 TAYLOR CO TAX COLLECTOR 95,86572006 TAYLOR CO SHERIFF'S DEPT 558,46472007 TAYLOR CO SCHOOL BOARD 1,187,39472011 TAYLOR CO SUPERVISOR OF ELECTIONS 53,35572100 CITY OF PERRY 142,40272101 TAYLOR COUNTY DEVELOPMENT AUTHORITY 1,87472103 TAYLOR COASTAL WATER & SEWER DISTRICT 4,90072104 BIG BEND WATER AUTHORITY 15,57673001 UNION CO CLERK OF COURTS 61,77673003 UNION CO BD OF CO COMMISSIONERS 273,64473004 UNION CO PROPERTY APPRAISER 48,71373005 UNION CO TAX COLLECTOR 54,27573006 UNION CO SHERIFF'S DEPT 208,60273007 UNION CO SCHOOL BOARD 799,88073011 UNION CO SUPERVISOR OF ELECTIONS 52,77673088 UNION CO HOUSING AUTH 8,99673101 CITY OF LAKE BUTLER 41,07773103 NEW RIVER LIBRARY COOPERATIVE 13,36173116 PAL PUBLIC LIBRARY COOPERATIVE 3,48674001 VOLUSIA CO CLERK OF CIRCUIT COURT 821,10774003 VOLUSIA CO BD OF CO COMMISSIONERS 20,852,92174007 VOLUSIA CO SCHOOL BOARD 20,727,59474090 VOLUSIA CO LAW LIBRARY 14,75674100 CITY OF LAKE HELEN 45,71674101 CITY OF NEW SMYRNA BEACH 98,988

30

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

74102 CITY OF DAYTONA BEACH 2,036,33274103 TOWN OF PIERSON 10,96774104 CITY OF SOUTH DAYTONA 868,61574105 CITY OF HOLLY HILL 233,12474106 CITY OF DAYTONA BEACH SHORES 550,61874107 NEW SMYRNA BEACH UTILITIES COMMISSI 171,60474109 TOWN OF PONCE INLET 435,47274123 CITY OF OAK HILL 15,38574124 CITY OF ORANGE CITY 1,085,98974125 CITY OF DELTONA 706,17774126 RIVER TO SEA TRANSPORTATION PLANNING ORGANIZATION 15,11374127 SOUTHEAST VOLUSIA HOSPITAL DISTRICT 12,64074700 DAYTONA STATE COLLEGE 2,694,25275001 WAKULLA CO CLERK OF CIRCUIT COURT 122,58675003 WAKULLA COUNTY BOARD OF COUNTY COMM 743,67575004 WAKULLA CO PROPERTY APPRAISER 103,48275005 WAKULLA CO TAX COLLECTOR 65,78375006 WAKULLA CO SHERIFF'S DEPT 1,002,58275007 WAKULLA CO SCHOOL BOARD 1,626,76175101 CITY OF SOPCHOPPY 41,34975102 WILDERNESS COAST LIBRARIES 18,68276001 WALTON CO CLERK OF CIRCUIT COURT 404,16976003 WALTON CO BD OF CO COMMISSIONERS 1,342,31176004 WALTON CO PROPERTY APPRAISER 130,05176005 WALTON CO TAX COLLECTOR 224,08576006 WALTON CO SHERIFF'S DEPT 4,483,02476007 WALTON CO SCHOOL BOARD 3,493,59976009 SO WALTON CO MOSQUITO CONTROL DIST 63,05376011 WALTON CO SUPERVISOR OF ELECTIONS 68,23376100 CITY OF DEFUNIAK SPRINGS 550,72776101 DEFUNIAK SPRINGS HOUSING AUTH 15,74576102 CITY OF FREEPORT 120,21076300 WALTON ACADEMY 61,14276301 SEASIDE NEIGHBORHOOD CHARTER SCHOOL 86,76677001 WASHINGTON CO CLERK OF CIRCUIT COURT 117,65077003 WASHINGTON CO BD OF CO COMM 259,64577004 WASHINGTON CO PROPERTY APPRAISER 23,16477005 WASHINGTON CO TAX COLLECTOR 70,528

31

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Employer / Agency Number Employer / Agency Name

Fiscal Year Ended June 30, 2019

July through June

Deferred Outflows for Contributions Subsequent to the

June 30, 2018, Measurement Date by Employer

Florida Retirement System

Cost-Sharing Multiple Employer Defined Benefit Pension Plan

77006 WASHINGTON CO SHERIFF'S DEPT 745,11877007 WASHINGTON CO SCHOOL BOARD 1,678,21277011 WASHINGTON COUNTY SUPERVISOR OF ELECTIONS 55,30977100 CITY OF CHIPLEY 263,75777101 CITY OF VERNON 6,15077102 TOWN OF WAUSAU 8,363

Total 3,100,721,573$

32

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

1000 STATE OF FLORIDA 80,050,945$ 4910 UNIVERSITY OF FLORIDA 8,250,9274915 FLORIDA POLYTECHNIC UNIVERSITY 173,9404920 FLORIDA STATE UNIVERSITY 3,612,1604930 FLORIDA A & M UNIVERSITY 1,168,8124940 UNIVERSITY OF CENTRAL FLORIDA 2,992,3284950 UNIVERSITY OF SOUTH FLORIDA 4,219,9034955 NEW COLLEGE 162,4124960 FLORIDA ATLANTIC UNIVERSITY 1,343,5954970 UNIVERSITY OF WEST FLORIDA 786,7714980 FLORIDA INTERNATIONAL UNIVERSITY 2,887,5004990 UNIVERSITY OF NORTH FLORIDA 963,6534995 FLORIDA GULF COAST UNIVERSITY 744,54411001 ALACHUA CO CLERK OF CIRCUIT COURT 98,39711003 ALACHUA CO BD OF CO COMMISSIONERS 782,19811004 ALACHUA CO PROPERTY APPRAISER 52,24311005 ALACHUA CO TAX COLLECTOR 66,32011006 ALACHUA CO SHERIFF'S OFFICE 744,28111007 ALACHUA CO SCHOOL BOARD 2,645,24011100 CITY OF ALACHUA 103,63411101 CITY OF HIGH SPRINGS 40,42011102 CITY OF NEWBERRY 51,21411103 CITY OF GAINESVILLE 4,14711104 ALACHUA COUNTY LIBRARY DISTRICT 96,66611116 CITY OF ARCHER 5,65411300 CARING & SHARING LEARNING SCHOOL 17,67211301 GENESIS PREPARATORY SCHOOL OF GAINESVILLE, INC 3,23211302 SIATECH GAINESVILLE 5,67911305 MICANOPY MIDDLE SCHOOL INC 4,74411307 NORTH CENTRAL FLORIDA PUBLIC CHARTER SCHOOL 10,45511700 SANTA FE COLLEGE 624,27212001 BAKER CO CLERK OF CIRCUIT COURT 9,25612003 BAKER CO BD OF CO COMMISSIONERS 42,72412004 BAKER CO PROPERTY APPRAISER 6,46812005 BAKER CO TAX COLLECTOR 7,82012006 BAKER CO SHERIFF'S DEPT 111,44712007 BAKER CO SCHOOL BOARD 429,81212011 BAKER CO SUPERVISOR OF ELECTIONS 3,59712100 CITY OF MACCLENNY 33,38212102 NEW RIVER SOLID WASTE ASSOCIATION 17,18612104 TOWN OF GLEN ST MARY 1,50113001 BAY CO CLERK OF CIRCUIT COURT 65,69513003 BAY CO BD OF CO COMMISSIONERS 523,70013004 BAY CO PROPERTY APPRAISER 32,95613005 BAY CO TAX COLLECTOR 46,466

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

33

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

13006 BAY CO SHERIFF'S DEPT 393,79513007 BAY CO SCHOOL BOARD 2,013,49413009 BEACH MOSQUITO CONTROL DIST 8,76813011 BAY COUNTY SUPERVISOR OF ELECTIONS 11,14813100 CITY OF PANAMA CITY 23,77513101 PANAMA CITY PORT AUTH 3,07013102 CITY OF SPRINGFIELD 52,58113103 CITY OF PARKER 21,19013105 CITY OF MEXICO BEACH 29,93613107 CITY OF CALLAWAY 47,45613300 CHAUTAUQUA LEARN AND SERVICE CHARTER SCHOOL 5,58613302 BAY HAVEN CHARTER ACADEMY ELEMENTARY SCHOOL 70,58713303 BAY HAVEN CHARTER ACADEMY MIDDLE SCHOOL 20,55613305 NORTH BAY HAVEN CHARTER ELEMENTARY SCHOOL 53,51113306 NORTH BAY HAVEN CHARTER MIDDLE SCHOOL 24,72513307 NORTH BAY HAVEN CHARTER CAREER SCHOOL 32,62713308 UNIVERSITY ACADEMY INC. 40,21713309 RISING LEADER ACADEMY, INC. 10,19013310 PALM BAY PREPARATORY ACADEMY 21,80613311 CENTRAL HIGH SCHOOL 9,20513312 PALM BAY ELEMENTARY SCHOOL 22,97513700 GULF COAST STATE COLLEGE 296,65414001 BRADFORD CO CLERK OF CIRCUIT COURT 17,88914003 BRADFORD CO BD OF CO COMMISSIONERS 77,03514004 BRADFORD CO PROPERTY APPRAISER 5,33614005 BRADFORD CO TAX COLLECTOR 7,82714006 BRADFORD CO SHERIFF'S DEPT 68,92314007 BRADFORD CO SCHOOL BOARD 313,66815001 BREVARD CO CLERK OF CIRCUIT CT 188,46015003 BREVARD CO BD OF CO COMMISSIONERS 1,669,69015004 BREVARD CO PROPERTY APPRAISER 87,59815005 BREVARD CO TAX COLLECTOR 121,08515006 BREVARD CO SHERIFF'S OFFICE 1,091,71115007 BREVARD CO SCHOOL BOARD 6,022,24815011 BREVARD COUNTY SUPERVISOR OF ELECTIONS 23,22115033 CANAVERAL PORT AUTH 8,43115061 MELBOURNE-TILLMAN WATER CONTROL DIS 15,51915100 CITY OF MELBOURNE 474,03615101 CITY OF INDIAN HARBOUR BEACH 31,96115102 TITUSVILLE-COCOA AIRPORT AUTH 12,50815103 TOWN OF MALABAR 9,62415104 MERRITT ISLAND PUBLIC LIBRARY TAX DIST 58015105 SEBASTIAN INLET TAX DISTRICT 5,49215110 TOWN OF MELBOURNE BEACH 6,96015111 CITY OF WEST MELBOURNE 59,541

34

Page 36: Florida Retirement System and Retiree Health Insurance ... · Sherrill F. Norman, CPA Tallahassee, Florida August 28, 2019 Audit Report No. 2020-019 1 A significant deficiency is

Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

15112 CITY OF PALM BAY 1,12715113 CITY OF COCOA 255,33215114 SPACE COAST TRANSPORTATION PLANNING ORGANIZATION 9,62715115 INDIAN RIVER LAGOON COUNCIL 3,74215700 EASTERN FLORIDA STATE COLLEGE 724,01816003 BROWARD CO BD OF CO COMMISSIONERS 6,143,19916004 BROWARD CO PROPERTY APPRAISER 248,89716006 BROWARD CO SHERIFF'S DEPT 7,733,89116007 BROWARD CO SCHOOL BOARD 22,357,36916011 BROWARD CO SUPERVISOR OF ELECTIONS 67,20716018 HILLSBORO INLET DISTRICT 6,97816027 CENTRAL BROWARD WATER CONTROL DISTRICT 14,84916054 OLD PLANTATION WATER CONTROL DIST 5,63516080 BROWARD CO CLERK OF CIRCUIT COURT 425,65416100 TOWN OF HILLSBORO BEACH 37,60616101 TOWN OF LAUDERDALE BY THE SEA 35,55416102 CITY OF MARGATE 665,31316103 BROWARD CO HOUSING AUTH 80,45016104 CITY OF LAUDERDALE LAKES 12,50516107 SOUTH FL REG PLANNING COUNCIL 14,37516109 SOUTH FLORIDA REGIONAL TRANSPORTATION AUTHORITY 136,46116110 S BROWARD DRAINAGE DIST 19,15516112 NORTH BROWARD HOSPITAL DIST 10,25616113 MEMORIAL HEALTHCARE DIST 80416114 CITY OF DEERFIELD BEACH 2,86616115 CHILDREN'S SERVICES COUNCIL OF BROWARD COUNTY 92,94216116 CITY OF COCONUT CREEK 426,76616117 CITY OF HOLLYWOOD 3,58016118 CITY OF WESTON 94416119 CITY OF MIRAMAR 3,05616120 PLANTATION ACRES IMPROVEMENT DISTRICT 3,94016121 CITY OF NORTH LAUDERDALE 53,03916122 CITY OF POMPANO BEACH 96016123 CITY OF WEST PARK 22,10116124 CITY OF DANIA BEACH 104,76516125 CITY OF WILTON MANORS 124,40616126 TOWN OF PEMBROKE PARK 25,52516127 CITY OF OAKLAND PARK 152,71616128 BROWARD METROPOLITAN PLANNING ORGANIZATION 37,69116129 CITY OF COOPER CITY 67,02716130 NORTH SPRINGS IMPROVEMENT DISTRICT 56,98816131 CITY OF LIGHTHOUSE POINT 40,26816300 CENTRAL CHARTER SCHOOL 82,36516302 FT LAUD 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 19,69216309 CITY OF PEMBROKE PINES FSU CHARTER SCHOOL 46,143

35

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

16310 CITY OF PEMBROKE PINES CHARTER ELEMENTARY SCHOOL 116,92216311 CITY OF PEMBROKE PINES CHARTER MIDDLE SCHOOL 76,90616312 CITY OF PEMBROKE PINES CHARTER HIGH SCHOOL 103,30616316 DAVIE 1 - CHARTER SCHOOLS OF EXCELLENCE, INC 20,38316700 BROWARD COLLEGE 1,477,64617001 CALHOUN CO CLERK OF CIRCUIT COURT 8,36417003 CALHOUN CO BD OF CO COMMISSIONERS 28,57417004 CALHOUN CO PROPERTY APPRAISER 4,03317005 CALHOUN CO TAX COLLECTOR 4,22517006 CALHOUN CO SHERIFF'S DEPT 22,86117007 CALHOUN CO SCHOOL BOARD 201,99217011 CALHOUN CO SUPERVISOR OF ELECTIONS 2,48917039 APALACHEE REGIONAL PLANNING COUNCIL 11,52817100 CITY OF BLOUNTSTOWN 33,33017101 TOWN OF ALTHA 1,43318001 CHARLOTTE CO CLERK OF CIRCUIT COURT 73,58418003 CHARLOTTE CO BD OF CO COMMISSIONERS 1,150,58818004 CHARLOTTE CO PROPERTY APPRAISER 48,16518005 CHARLOTTE CO TAX COLLECTOR 61,54018006 CHARLOTTE CO SHERIFF'S DEPT 593,78018007 CHARLOTTE CO SCHOOL BOARD 1,397,44218062 CHARLOTTE COUNTY AIRPORT AUTHORITY 47,83819001 CITRUS CO CLERK OF CIRCUIT COURT 69,50319003 CITRUS CO BD OF CO COMMISSIONERS 424,10719004 CITRUS CO PROPERTY APPRAISER 37,01819005 CITRUS CO TAX COLLECTOR 34,24019006 CITRUS CO SHERIFF'S DEPT 286,67819007 CITRUS CO SCHOOL BOARD 1,456,12219009 CITRUS CO MOSQUITO CONTROL DIST 16,59019016 CITRUS COUNTY HOSPITAL BOARD 2,11719100 CITY OF INVERNESS 32,13119101 HOMOSASSA SPECIAL WATER DIST 9,41619102 CITY OF CRYSTAL RIVER 22,48120001 CLAY CO CLERK OF CIRCUIT COURT 59,59220003 CLAY CO BD OF CO COMMISSIONERS 443,68020004 CLAY CO PROPERTY APPRAISER 29,48220005 CLAY CO TAX COLLECTOR 47,79720006 CLAY CO SHERIFF'S DEPT 492,56420007 CLAY CO SCHOOL BOARD 3,169,48620011 CLAY COUNTY SUPV OF ELECTIONS 11,55720100 CITY OF GREEN COVE SPRINGS 46,17920106 FIRST COAST WORKFORCE DEVELOPMENT CONSORT 78,57821001 COLLIER CO CLERK OF CIRCUIT COURT 156,63121003 COLLIER CO BD OF CO COMMISSIONERS 1,938,57921004 COLLIER CO PROPERTY APPRAISER 63,583

36

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

21005 COLLIER CO TAX COLLECTOR 110,25721006 COLLIER CO SHERIFF'S OFFICE 1,500,40221007 COLLIER CO SCHOOL BOARD 4,834,87521009 COLLIER MOSQUITO CONTROL DIST 39,14821011 COLLIER CO SUPERVISOR OF ELECTIONS 23,20021100 NORTH COLLIER FIRE CONTROL & RESCUE 92,37121101 CITY OF MARCO ISLAND 8,57521105 IMMOKALEE FIRE CONTROL DISTRICT 34,19421106 COLLIER SOIL AND WATER CONSERVATION DISTRICT 1,85721107 GREATER NAPLES FIRE RESCUE DISTRICT 205,12321300 MARCO ISLAND CHARTER MIDDLE SCHOOL 32,84221305 MARCO ISLAND ACADEMY 22,69822001 COLUMBIA CO CLERK OF CIRCUIT COURT 23,42322003 COLUMBIA CO BD OF CO COMMISSIONERS 177,78822004 COLUMBIA CO PROPERTY APPRAISER 15,51222005 COLUMBIA CO TAX COLLECTOR 18,61322006 COLUMBIA CO SHERIFF'S OFFICE 135,84422007 COLUMBIA CO SCHOOL BOARD 851,41822011 COLUMBIA CO SUPERVISOR OF ELECTIONS 6,61622016 LAKE SHORE HOSPITAL AUTHORITY 2,57022101 CITY OF LAKE CITY 89,50722700 FLORIDA GATEWAY COLLEGE 171,20523003 MIAMI-DADE COUNTY 35,307,11823007 MIAMI-DADE CO SCHOOL BOARD 29,267,93423016 PUBLIC HEALTH TRUST - JACKSON MEMORIAL HOSPITAL 1,763,27823100 BAL HARBOUR VILLAGE 6,43123101 VILLAGE OF EL PORTAL 9,90623102 CITY OF OPA LOCKA 109,75423104 VILLAGE OF BISCAYNE PARK 21,90923105 CITY OF WEST MIAMI 63,07323106 HOUSING AUTH OF THE CITY OF MIAMI BEACH 30,00623108 CITY OF SUNNY ISLES BEACH 252,90223111 MIAMI-DADE COUNTY EXPRESSWAY AUTH 72,94823116 DADE COUNTY INDUSTRIAL DEVEL AUTHOR 7,47923117 CITY OF NORTH MIAMI 104,66423118 CITY OF NORTH MIAMI BEACH 35823119 TOWN OF MIAMI LAKES 65,72423120 CITY OF MIAMI GARDENS 615,39723121 THE CHILDREN'S TRUST 102,84423122 CITY OF NORTH BAY VILLAGE 73,36623123 TOWN OF CUTLER BAY 43,62323124 CITY OF DORAL 182,92823125 CITY OF FLORIDA CITY 90,94623126 VILLAGE OF PINECREST 66,39823127 CITY OF CORAL GABLES 2,826

37

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

23133 MIAMI-DADE HOUSING FINANCE AUTHORITY 12,00523301 CORAL REEF MONTESSORI CHARTER SCHOOL 39,52323700 MIAMI DADE COLLEGE 3,039,51624001 DESOTO CO CLERK OF CIRCUIT COURT 9,02724003 DESOTO CO BD OF CO COMMISSIONERS 127,59224004 DESOTO CO PROPERTY APPRAISER 7,96724005 DESOTO CO TAX COLLECTOR 8,55124006 DESOTO CO SHERIFF'S DEPT 95,32624007 DESOTO CO SCHOOL BOARD 423,10124011 DESOTO CO SUPERVISOR OF ELECTIONS 2,93324062 JOSHUA WATER CONTROL DIST 3,18625001 DIXIE CO CLERK OF CIRCUIT COURT 8,03725003 DIXIE CO BD OF CO COMMISSIONERS 52,80025004 DIXIE CO PROPERTY APPRAISER 7,41825005 DIXIE CO TAX COLLECTOR 6,06825006 DIXIE CO SHERIFF'S DEPT 44,33425007 DIXIE CO SCHOOL BOARD 171,79225011 DIXIE CO SUPERVISOR OF ELECTIONS 2,14925100 TOWN OF CROSS CITY 9,36425103 SUWANNEE WATER AND SEWER DISTRICT 3,11525104 THREE RIVERS REGIONAL LIBRARY SYSTEM 2,45325363 KINDER CUB SCHOOL, INC. 6,72226003 CITY OF JACKSONVILLE 39,21026007 DUVAL CO SCHOOL BOARD 8,921,41726039 NORTHEAST FL REGIONAL COUNCIL 12,35026102 JACKSONVILLE PORT AUTHORITY 205,32226103 JACKSONVILLE AVIATION AUTHORITY 350,42926104 NORTH FLORIDA TRANSPORTATION PLANNING ORGANIZATION 4,14026300 SIATECH JACKSONVILLE 2,45526301 RIVER CITY SCIENCE ACADEMY 54,59526362 RIVER CITY SCIENCE ACADEMY ELEMENTARY 32,90926363 DUVAL MYCROSCHOOL OF INTEGRATED ACADEMIC & TECH 6,06426364 RIVER CITY SCIENCE ACADEMY INNOVATION 38,53926365 RIVER CITY SCIENCE ACADEMY AT MANDARIN 47,14926366 LONE STAR MYCROSCHOOL 6,87626368 BISCAYNE MYCROSCHOOL 5,36026700 FLORIDA STATE COLLEGE AT JACKSONVILLE 1,090,70626902 JACKSONVILLE TRANSPORTATION AUTHORITY 278,69027003 ESCAMBIA CO BD OF CO COMMISSIONERS 1,283,69227004 ESCAMBIA CO PROPERTY APPRAISER 57,49827005 ESCAMBIA CO TAX COLLECTOR 74,46427006 ESCAMBIA CO SHERIFF'S DEPT 552,58327007 ESCAMBIA CO SCHOOL BOARD 3,461,43127010 ESCAMBIA CO CLERK OF CIRCUIT COURT 109,09727039 WEST FL REGIONAL PLANNING COUNCIL 29,514

38

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

27041 SANTA ROSA ISLAND AUTH 11,49627059 EMERALD COAST UTILITIES AUTHORITY 520,00927060 ESCAMBIA CO HOUSING FINANCE AUTH 10,22027100 CITY OF PENSACOLA 283,58327300 PENSACOLA BEACH ELEMENTARY CHARTER SCHOOL, INC 9,82427301 BYRNEVILLE ELEMENTARY SCHOOL, INC 11,82527700 PENSACOLA STATE COLLEGE 407,45728001 FLAGLER CO CLERK OF CIRCUIT COURT 41,44828003 FLAGLER CO BD OF CO COMMISSIONERS 293,08228004 FLAGLER CO PROPERTY APPRAISER 22,74128005 FLAGLER CO TAX COLLECTOR 29,49228006 FLAGLER CO SHERIFF'S DEPT 268,00228007 FLAGLER CO SCHOOL BOARD 1,147,91128009 EAST FLAGLER MOSQUITO CONTROL DIST 8,70728011 FLAGLER CO SUPERVISOR OF ELECTIONS 6,84128088 FLAGLER CO HOUSING AUTH 6,41428100 CITY OF PALM COAST 20,10628101 CITY OF BUNNELL 45,22029001 FRANKLIN CO CLERK OF CIRCUIT COURT 12,70629003 FRANKLIN CO BD OF CO COMM 38,08829004 FRANKLIN CO PROPERTY APPRAISER 6,85729005 FRANKLIN CO TAX COLLECTOR 6,41429006 FRANKLIN CO SHERIFF'S DEPT 51,63329007 FRANKLIN CO SCHOOL BOARD 110,76929011 FRANKLIN CO SUPERVISOR OF ELECTIONS 2,73729100 CITY OF APALACHICOLA 24,73729101 CITY OF CARRABELLE 12,25629102 EASTPOINT WATER AND SEWER DIST 6,86329104 APALACHICOLA HOUSING AUTHORITY 1,69730001 GADSDEN CO CLERK OF THE CIRCUIT CT 23,73530003 GADSDEN CO BD OF CO COMMISSIONERS 116,52630005 GADSDEN CO TAX COLLECTOR 9,15830006 GADSDEN CO SHERIFF'S DEPT 75,47630007 GADSDEN CO SCHOOL BOARD 474,30930100 TOWN OF HAVANA 20,96330101 CITY OF CHATTAHOOCHEE 27,89430102 NORTHWEST FL WATER MANAGEMENT DIST 88,91030103 TOWN OF GREENSBORO 1,47030104 CITY OF GRETNA 11,64230105 CITY OF MIDWAY 7,16831001 GILCHRIST CO CLERK OF CIRCUIT COURT 10,83931003 GILCHRIST CO BD OF CO COMMISSIONERS 52,62831004 GILCHRIST CO PROPERTY APPRAISER 5,51831005 GILCHRIST CO TAX COLLECTOR 4,87331006 GILCHRIST CO SHERIFF'S DEPT 50,380

39

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

31007 GILCHRIST CO SCHOOL BOARD 255,60331011 GILCHRIST CO SUPERVISOR OF ELECTION 2,78431100 CITY OF TRENTON 9,84832001 GLADES CO CLERK OF THE CIRCUIT COUR 8,95332003 GLADES CO BD OF CO COMMISSIONERS 40,95032004 GLADES CO PROPERTY APPRAISER 5,76432005 GLADES COUNTY TAX COLLECTOR 4,63232006 GLADES CO SHERIFF'S DEPT 107,48332007 GLADES CO SCHOOL BOARD 143,33632100 CITY OF MOORE HAVEN 17,50032101 MOORE HAVEN MOSQUITO CONTROL DISTRICT 39932300 PEMAYETV EMAHAKV, INC 95,12733001 GULF CO CLERK OF CIRCUIT COURT 13,78533003 GULF CO BD OF CO COMMISSIONERS 85,39833004 GULF CO PROPERTY APPRAISER 5,89733005 GULF CO TAX COLLECTOR 5,97433006 GULF COUNTY SHERIFF'S DEPT 31,25333007 GULF CO SCHOOL BOARD 192,06333011 GULF CO SUPERVISOR OF ELECTIONS 2,99633100 CITY OF PORT ST JOE 40,31334001 HAMILTON CO CLERK OF CIRCUIT COURT 9,55434003 HAMILTON CO BD OF CO COMMISSIONERS 50,31034004 HAMILTON CO PROPERTY APPRAISER 6,02234005 HAMILTON CO TAX COLLECTOR 4,25034006 HAMILTON CO SHERIFF'S DEPT 46,62334007 HAMILTON CO SCHOOL BOARD 150,98934011 HAMILTON CO SUPERVISOR OF ELECTIONS 2,32934100 CITY OF JASPER 22,21235001 HARDEE CO CLERK OF CIRCUIT COURT 14,61935003 HARDEE CO BD OF CO COMMISSIONERS 128,07135004 HARDEE CO PROPERTY APPRAISER 5,97835005 HARDEE CO TAX COLLECTOR 7,38635006 HARDEE CO SHERIFF'S DEPT 84,42835007 HARDEE CO SCHOOL BOARD 453,24835011 HARDEE CO SUPERVISOR OF ELECTIONS 2,87536001 HENDRY CO CLERK OF CIRCUIT COURT 20,55836003 HENDRY CO BD OF CO COMMISSIONERS 109,78736004 HENDRY CO PROPERTY APPRAISER 11,20736005 HENDRY CO TAX COLLECTOR 14,34936006 HENDRY CO SHERIFF'S DEPT 123,04136007 HENDRY CO SCHOOL BOARD 602,89036011 HENDRY CO SUPERVISOR OF ELECTIONS 3,99336016 HENDRY REGIONAL MEDICAL CENTER 6,15336100 CITY OF LABELLE 25,45736101 PORT LABELLE COMMUNITY DEVELOPMENT DISTRICT 2,010

40

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

36102 BARRON WATER CONTROL DISTRICT 3,56336103 CITY OF CLEWISTON 11,86536104 CENTRAL CO WATER CONTROL DIST 7,42936107 HENDRY SOIL AND WATER CONSERVATION DISTRICT 53137001 HERNANDO COUNTY CLERK OF CIRCUIT COURT 66,79337003 HERNANDO COUNTY BOARD OF COUNTY COMMISSIONERS 708,95237004 HERNANDO COUNTY PROPERTY APPRAISER 32,66137005 HERNANDO CO TAX COLLECTOR 34,64437006 HERNANDO CO SHERIFF'S DEPT 482,92737007 HERNANDO CO SCHOOL BOARD 1,909,37437011 HERNANDO CO SUPERVISOR OF ELECTIONS 6,76937056 SW FL WATER MANAGEMENT DIST 562,45537100 CITY OF BROOKSVILLE 40,68437101 HERNANDO CO HOUSING AUTH 3,33838001 HIGHLANDS CO CLERK OF CIRCUIT COURT 62,59838003 HIGHLANDS CO BD OF CO COMMISSIONERS 264,29538004 HIGHLANDS CO PROPERTY APPRAISER 26,82838005 HIGHLANDS CO TAX COLLECTOR 30,09438006 HIGHLANDS CO SHERIFF'S DEPT 309,48438007 HIGHLANDS CO SCHOOL BOARD 1,038,77738011 HIGHLANDS CO SUPERVISOR OF ELECTION 5,69538100 CITY OF AVON PARK 23,16838101 TOWN OF LAKE PLACID 26,02138102 CITY OF SEBRING 89,15538103 SEBRING AIRPORT AUTH 7,84538116 HIGHLANDS SOIL & WATER CONSERVATION DISTRICT 4,58338700 SOUTH FLORIDA STATE COLLEGE 213,28939001 HILLSBOROUGH CO CLERK OF CIRCUIT CO 526,25639003 HILLSBOROUGH CO BD OF CO COMMISSIONERS 5,074,58939004 HILLSBOROUGH CO PROPERTY APPRAISER 119,33039005 HILLSBOROUGH CO TAX COLLECTOR 268,12439006 HILLSBOROUGH CO SHERIFF'S DEPT 3,752,02839007 HILLSBOROUGH CO SCHOOL BOARD 18,397,63039037 HILLSBOROUGH CO AVIATION AUTH 809,35439038 TAMPA PORT AUTH 207,71539039 TAMPA-HILLSBOROUGH CO EXPWAY AUTH 42,48539041 HILLSBOROUGH AREA REGIONAL TRANSIT 681,51539100 CITY OF TEMPLE TERRACE 15,09839102 TAMPA SPORTS AUTH 68,85039108 CHILDREN'S BOARD OF HILLSBOROUGH CO 44,91639109 TAMPA BAY ESTUARY PROGRAM 6,88439110 HILLSBOROUGH COUNTY CIVIL SERVICE BOARD 11,95639111 HILLSBOROUGH COUNTY CITY-COUNTY PLANNING COMM 62,68739112 TAMPA BAY AREA REGIONAL TRANSIT AUTHORITY 3,10339700 HILLSBOROUGH COMMUNITY COLLEGE 944,901

41

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

40001 HOLMES CO CLERK OF CIRCUIT COURT 10,92140003 HOLMES CO BD OF CO COMMISSIONERS 49,55640004 HOLMES CO PROPERTY APPRAISER 5,55840005 HOLMES CO TAX COLLECTOR 4,77440006 HOLMES CO SHERIFF'S DEPT 31,10940007 HOLMES CO SCHOOL BOARD 296,45040103 HOLMES COUNTY HOUSING AUTHORITY 90141001 INDIAN RIVER CO CLERK OF CIRCUIT CO 58,56441003 INDIAN RIVER CO BD OF CO COMMISSION 772,47941004 INDIAN RIVER CO PROPERTY APPRAISER 36,81641005 INDIAN RIVER CO TAX COLLECTOR 36,51241006 INDIAN RIVER CO SHERIFF'S DEPT 435,15641007 INDIAN RIVER CO SCHOOL BOARD 1,583,38041009 INDIAN RIVER MOSQUITO CONTROL DIST 28,44141011 INDIAN RIVER CO SUPERVISOR ELECTION 8,92841018 FELLSMERE WATER CONTROL DIST 2,52041050 INDIAN RIVER FARMS WATER CONTROL DI 9,03741065 ST JOHNS WATER CONTROL DIST 5,92342001 JACKSON CO CLERK OF CIRCUIT COURT 18,37842003 JACKSON CO BD OF CO COMMISSIONERS 133,10842004 JACKSON CO PROPERTY APPRAISER 10,20242005 JACKSON CO TAX COLLECTOR 13,15942006 JACKSON CO SHERIFF'S DEPT 51,97942007 JACKSON CO SCHOOL BOARD 582,31442016 JACKSON HOSPITAL 40,25942088 NW FL REGIONAL HOUSING AUTH 16,34242100 TOWN OF SNEADS 11,11242101 CITY OF GRACEVILLE 20,94742102 TOWN OF GRAND RIDGE 3,45942103 TOWN OF ALFORD 1,38042104 CITY OF MARIANNA 37,76842105 MARIANNA HEALTH & REHABILITATION CENTER 120,92142700 CHIPOLA COLLEGE 134,16943001 JEFFERSON CO CLERK OF CIRCUIT CT 56,69843004 JEFFERSON CO PROPERTY APPRAISER 5,37643005 JEFFERSON CO TAX COLLECTOR 4,72543006 JEFFERSON CO SHERIFF'S DEPT 39,60643007 JEFFERSON CO SCHOOL BOARD 14,75843011 JEFFERSON CO SUPERVISOR OF ELECTION 2,67043100 CITY OF MONTICELLO 16,51644003 LAFAYETTE CO BD OF CO COMMISSIONERS 25,81944004 LAFAYETTE CO PROPERTY APPRAISER 2,81644005 LAFAYETTE CO TAX COLLECTOR 3,10044006 LAFAYETTE CO SHERIFF'S DEPT 20,04144007 LAFAYETTE CO SCHOOL BOARD 113,188

42

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

44011 LAFAYETTE CO SUPERVISER OF ELECTION 2,17344100 TOWN OF MAYO 3,44145001 LAKE CO CLERK OF COURTS 126,71545003 LAKE COUNTY BOARD OF COUNTY COMMISSIONERS 727,45045004 LAKE CO PROPERTY APPRAISER 32,15945005 LAKE CO TAX COLLECTOR 69,87245006 LAKE CO SHERIFF'S DEPT 587,90445007 LAKE CO SCHOOL BOARD 3,558,95045011 LAKE CO SUPERVISOR OF ELECTIONS 14,97245023 LAKE COUNTY WATER AUTHORITY 16,79045100 CITY OF EUSTIS 9,75645101 CITY OF UMATILLA 18,93145103 TOWN OF ASTATULA 6,89045104 CITY OF MINNEOLA 38,30345105 CITY OF TAVARES 100,04345106 TOWN OF MONTVERDE 3,87445113 CITY OF FRUITLAND PARK 41,92745700 LAKE SUMTER STATE COLLEGE 201,44246001 LEE CO CLERK OF CIRCUIT COURT 273,83746003 LEE CO BD OF CO COMMISSIONERS 2,808,34046004 LEE CO PROPERTY APPRAISER 92,05346005 LEE CO TAX COLLECTOR 180,54446006 LEE CO SHERIFF'S DEPT 1,563,72546007 LEE CO SCHOOL BOARD 7,932,78546009 LEE CO MOSQUITO CONTROL DIST 100,60946011 LEE CO SUPERVISOR OF ELECTIONS 41,07746046 LEE CO HYACINTH CONTROL DIST 10,33846099 FT MYERS BEACH MOSQUITO CONTROL 1,77646100 SANIBEL FIRE CONTROL DIST 40,39746101 SW FL REGIONAL PLANNING COUNCIL 6,86946102 NORTH FORT MYERS FIRE CONTROL DIST 64,44946103 SOUTH TRAIL FIRE & RESCUE SERVICE DISTRICT 130,76246104 TICE FIRE & RESCUE DIST 31,30046105 FT MYERS BEACH LIBRARY DIST 8,09946106 FT MYERS BEACH FIRE CONTROL DIST 89,32246107 IONA MCGREGOR FIRE PROTECTION AND RESCUE SVC 154,85246108 LEHIGH ACRES MUNICIPAL SERVICES IMPROVEMENT DISTRI 31,35346109 LEHIGH ACRES FIRE CONTROL & RESCUE 142,45846110 CAPTIVA FIRE CONTROL DIST 15,82546111 FT MYERS SHORES FIRE DEPT 24,78046112 SAN CARLOS FIRE PROT & RESCUE SERVI 28,72746113 ALVA FIRE AND RESCUE SERVICE DIST 6,94846114 PUBLIC RISK MANAGEMENT OF FLORIDA 19,36946116 CITY OF BONITA SPRINGS 51,05646117 MATLACHA-PINE FIRE DISTRICT 31,215

43

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

46118 BONITA SPRINGS FIRE CONTROL AND RESCUE DISTRICT 49846120 BAYSHORE FIRE PROTECTION AND RESCUE SERVICE DIST 12,35646177 LEE COUNTY METROPOLITAN PLANNING ORGANIZATION 5,04046300 CAPE CORAL CHARTER SCHOOL AUTHORITY 195,05146700 FLORIDA SOUTHWESTERN STATE COLLEGE 601,11647001 LEON CO CLERK OF THE CIRCUIT COURT 98,40747003 LEON CO BD OF CO COMMISSIONERS 677,93747004 LEON CO PROPERTY APPRAISER 48,08347005 LEON CO TAX COLLECTOR 64,64347006 LEON CO SHERIFF'S DEPT 650,02847007 LEON CO SCHOOL BOARD 3,220,51947011 LEON COUNTY SUPERVISOR OF ELECTIONS 24,62947090 FLORIDA BOARD OF BAR EXAMINERS 43,34847102 TALLAHASSEE HOUSING AUTH 28,31947103 LEON CO RESEARCH & DEVELOPMENT AUTH 5,23847104 FL CLERKS OF COURT OPERATIONS CORP 10,33347106 FLORIDA COMMISSION ON COMMUNITY SERVICE 25,44747107 CITY OF TALLAHASSEE CDA 10,92547301 SCHOOL OF ARTS AND SCIENCES FOUNDATION INC 54,29147302 STARS EDUCATION SERVICES, INC 26,59447700 TALLAHASSEE COMMUNITY COLLEGE 608,70548001 LEVY CO CLERK OF CIRCUIT COURT 18,19748003 LEVY CO BD OF CO COMMISSIONERS 145,42848004 LEVY CO PROPERTY APPRAISER 9,94548005 LEVY CO TAX COLLECTOR 10,87348006 LEVY CO SHERIFF'S DEPT 116,84648007 LEVY CO SCHOOL BOARD 465,76948011 LEVY CO SUPERVISOR OF ELECTIONS 3,73748088 NORTH CENTRAL FLORIDA REGIONAL HOUSING AUTHORITY 4,25248100 CITY OF CHIEFLAND 23,95848101 TOWN OF YANKEETOWN 1,79248102 CITY OF FANNING SPRINGS 4,30048103 TOWN OF INGLIS 4,77048104 CITY OF CEDAR KEY 2,66448182 CITY OF WILLISTON 4,96548300 WHISPERING WINDS CHARTER SCHOOL 8,76348301 NATURE COAST MIDDLE SCHOOL 3,99349001 LIBERTY CO CLERK OF CIRCUIT COURT 6,62949003 LIBERTY COUNTY BOARD OF COMMISSIONERS 24,17249004 LIBERTY CO PROPERTY APPRAISER 3,10149005 LIBERTY CO TAX COLLECTOR 3,12149006 LIBERTY CO SHERIFF'S DEPT 18,59149007 LIBERTY CO SCHOOL BOARD 138,98649011 LIBERTY CO SUPERVISOR OF ELECTIONS 2,48149100 CITY OF BRISTOL 4,020

44

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

50001 MADISON CO CLERK OF CIRCUIT COURT 9,31450003 MADISON CO BD OF CO COMMISSIONERS 50,58650004 MADISON CO PROPERTY APPRAISER 7,00650005 MADISON CO TAX COLLECTOR 5,60450006 MADISON CO SHERIFF'S OFFICE 56,51150007 MADISON CO SCHOOL BOARD 204,88150011 MADISON CO SUPERVISOR OF ELECTIONS 2,70150100 TOWN OF GREENVILLE 4,56650103 AUCILLA AREA SOLID WASTE ADMIN 5,38050300 JAMES MADISON PREPARATORY HIGH SCHOOL 10,59650301 MADISON CREATIVE ARTS ACADEMY, INC. 20,52450700 NORTH FL COMMUNITY COLLEGE 85,80051001 MANATEE CO CLERK OF CIRCUIT COURT 186,62551003 MANATEE CO BD OF CO COMMISSIONERS 1,649,53951004 MANATEE CO PROPERTY APPRAISER 55,69851005 MANATEE CO TAX COLLECTOR 99,53551006 MANATEE CO SHERIFF'S DEPT 1,254,14451007 MANATEE CO SCHOOL BOARD 4,333,82651009 MANATEE CO MOSQUITO CONTROL DIST 25,69951101 CITY OF HOLMES BEACH 28,65451102 CITY OF BRADENTON 239,77351103 CEDAR HAMMOCK FIRE CONTROL DIST 85,49151105 MANATEE CO HOUSING AUTH 13,10251107 EAST MANATEE FIRE RESCUE DISTRICT 106,07051109 PEACE RIVER/MANASOTA REG WATER SUPP 51,20751110 WEST MANATEE FIRE AND RESCUE DISTRICT 8,58151111 PARRISH FIRE DISTRICT 15,95551112 CITY OF ANNA MARIA 11,36951113 TOWN OF LONGBOAT KEY 43,16951119 MYAKKA CITY FIRE DEPARTMENT 11,31451300 PALMETTO CHARTER SCHOOL, INC. 25,41051301 WILLIAM MONROE ROWLETT ACADEMY FOR THE ARTS & COMM 72,91351302 LINCOLN MEMORIAL ACADEMY 32,70351303 WILLIAM MONROE ROWLETT MIDDLE ACADEMY 11,05051700 STATE COLLEGE OF FLORIDA MANATEE-SARASOTA 396,65052001 MARION CO CLERK OF CIRCUIT COURT 124,38052003 MARION CO BD OF CO COMMISSIONERS 1,201,21652004 MARION CO PROPERTY APPRAISER 42,73852005 MARION CO TAX COLLECTOR 72,90852006 MARION CO SHERIFF'S DEPT 668,67852007 MARION CO SCHOOL BOARD 3,966,01052011 MARION CO SUPERVISOR OF ELECTIONS 15,78752100 CITY OF DUNNELLON 2,18952101 RAINBOW LAKES ESTATES MUNICIPAL SVC 2,81552300 MARION CHARTER SCHOOL 18,021

45

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

52700 COLLEGE OF CENTRAL FLORIDA 358,41153001 MARTIN CO CLERK OF CIRCUIT COURT 61,14853003 MARTIN CO BD OF CO COMMISSIONERS 1,011,46853004 MARTIN CO PROPERTY APPRAISER 33,61853005 MARTIN CO TAX COLLECTOR 52,68953006 MARTIN CO SHERIFF'S OFFICE 656,05053007 MARTIN CO SCHOOL BOARD 1,731,60153100 CITY OF STUART 252,28853101 VILLAGE OF INDIANTOWN 31154001 MONROE CO CLERK OF CIRCUIT COURT 72,26954003 MONROE CO BD OF CO COMMISSIONERS 611,60754004 MONROE CO PROPERTY APPRAISER 36,71154005 MONROE CO TAX COLLECTOR 46,69654006 MONROE CO SHERIFF'S DEPT 594,66054007 MONROE CO SCHOOL BOARD 1,037,32954009 FLORIDA KEYS MOSQUITO CONTROL DIST 74,15154011 MONROE CO SUPERVISOR OF ELECTIONS 10,79654100 CITY OF KEY COLONY BEACH 17,90854101 MONROE CO LAND AUTH 4,85854102 CITY OF MARATHON 29954103 ISLAMORADA, VILLAGE OF ISLANDS 101,71254700 FLORIDA KEYS COMMUNITY COLLEGE 100,99854999 FL KEYS AQUEDUCT AUTH 343,61855001 NASSAU CO CLERK OF CIRCUIT COURT 46,36855003 NASSAU CO BD OF CO COMMISSIONERS 342,03555004 NASSAU CO PROPERTY APPRAISER 19,08255005 NASSAU CO TAX COLLECTOR 25,30955006 NASSAU CO SHERIFF'S DEPT 228,85155007 NASSAU CO SCHOOL BOARD 1,080,42555009 AMELIA ISLAND MOSQUITO CONTROL 5,73955100 TOWN OF HILLIARD 11,57755101 TOWN OF CALLAHAN 6,86556001 OKALOOSA CO CLERK OF CIRCUIT COURT 75,88856003 OKALOOSA CO BD OF CO COMMISSIONERS 613,15156004 OKALOOSA CO PROPERTY APPRAISER 30,15756005 OKALOOSA CO TAX COLLECTOR 57,47256006 OKALOOSA CO SHERIFF'S DEPT 373,17356007 OKALOOSA CO SCHOOL BOARD 2,631,68056100 OKALOOSA CO GAS DIST 22,91256101 CITY OF VALPARAISO 2,22956103 CITY OF NICEVILLE 121,34456104 NICEVILLE HOUSING AUTHORITY 4,27456114 MID-BAY BRIDGE AUTHORITY 2,92456300 LIZA JACKSON PREPARATORY SCHOOL 60,85756700 NORTHWEST FLORIDA STATE COLLEGE 236,493

46

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

57001 OKEECHOBEE CO CLERK OF CIRCUIT COUR 29,72257003 OKEECHOBEE CO BD OF CO COMMISSIONER 127,03857004 OKEECHOBEE CO PROPERTY APPRAISER 9,48557005 OKEECHOBEE CO TAX COLLECTOR 10,72657006 OKEECHOBEE CO SHERIFF'S DEPT 148,44657007 OKEECHOBEE CO SCHOOL BOARD 535,09757108 OKEECHOBEE SOIL AND WATER CONSERVATION DISTRICT 2,35558001 ORANGE CO COMPTROLLER 204,04158003 ORANGE CO BD OF CO COMMISSIONERS 6,603,00058004 ORANGE CO PROPERTY APPRAISER 127,71458005 ORANGE CO TAX COLLECTOR 207,97858006 ORANGE CO SHERIFF'S OFFICE 2,452,60358007 ORANGE CO SCHOOL BOARD 17,768,95058010 ORANGE CO CLERK OF CIRCUIT COURT 337,28558011 ORANGE CO SUPERVISOR OF ELECTIONS 45,19358075 REEDY CREEK IMPROVEMENT DIST 541,35058087 ORANGE CO HOUSING FINANCE AUTH 14,61758106 LAKE APOPKA NATURAL GAS DIST 61,02558108 CITY OF EDGEWOOD 19,14358109 CITY OF MAITLAND 9,68058117 ORANGE-SEMINOLE-OSCEOLA TRANS AUTH 2,73158118 GREATER ORLANDO AVIATION AUTHORITY 114,15258301 FLORIDA VIRTUAL HIGH SCHOOL 2,147,02858304 NAP FORD COMMUNITY SCHOOL 31,86758305 ORLANDO SCIENCE MIDDLE-HIGH SCHOOL 61,12858306 ORLANDO SCIENCE ELEMENTARY SCHOOL 41,60558700 VALENCIA COLLEGE 1,794,65358903 CENTRAL FLORIDA EXPRESSWAY AUTHORITY 118,67359001 OSCEOLA CO CLERK OF CIRCUIT COURT 112,18759003 OSCEOLA CO BD OF CO COMMISSIONERS 1,414,88359004 OSCEOLA CO PROPERTY APPRAISER 55,45959005 OSCEOLA CO TAX COLLECTOR 90,75159006 OSCEOLA CO SHERIFF'S DEPT 641,12359007 OSCEOLA CO SCHOOL BOARD 4,936,25159011 OSCEOLA CO SUPERVISOR OF ELECTIONS 16,46959300 NEW DIMENSIONS HIGH SCHOOL INC 23,88260001 CLERK & COMPTROLLER, PALM BEACH COUNTY 525,04560003 PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS 6,526,83560004 PALM BEACH CO PROPERTY APPRAISER 241,12560005 PALM BEACH CO TAX COLLECTOR 254,62060006 PALM BEACH CO SHERIFF'S DEPT 5,737,02660007 PALM BEACH CO SCHOOL BOARD 17,917,47160011 PALM BEACH SUPERVISOR OF ELECTIONS 40,94460018 LAKE WORTH DRAINAGE DIST 90,43760019 PORT OF PALM BEACH DIST 55,130

47

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

60020 SOUTH FLORIDA WATER MANAGEMENT DISTRICT 1,600,17860025 SOUTH FLORIDA CONSERVANCY DIST 11,26060044 FLORIDA INLAND NAVIGATION DIST 7,39460046 LOXAHATCHEE GROVES WATER CONTROL DI 34860048 S INDIAN RIVER WATER CONTROL DIST 14960049 SHAWANO DRAINAGE DIST 78760103 TOWN OF JUNO BEACH 28,95560105 TOWN OF OCEAN RIDGE 31,32860108 TOWN OF JUPITER 282,97760109 CITY OF PAHOKEE 1,64460111 CITY OF GREENACRES 15,90760113 VILLAGE OF TEQUESTA 5,20460117 PALM BEACH CO SOLID WASTE AUTH 442,70760119 PALM BCH SOIL & WATER CONSERVATION 2,87160120 INDIAN TRAIL IMPROVEMENT DIST 58,96460121 CITY OF BOYNTON BEACH 1,69160122 WESTGATE BELVEDERE COMM REDEVEL AUT 4,95460123 TOWN OF HAVERHILL 4,46560124 CITY OF ATLANTIS 37,02960125 TOWN OF SOUTH PALM BEACH 11,62160126 CITY OF BOCA RATON 2,41360127 TOWN OF HIGHLAND BEACH 51,66060128 CITY OF PALM BEACH GARDENS 315,93860129 TOWN OF PALM BEACH SHORES 27,99660130 PALM BEACH WORKFORCE DEVELOPMENT CONSORTIUM 102,12860131 VILLAGE OF WELLINGTON 326,59260132 VILLAGE OF ROYAL PALM BEACH 110,10660133 VILLAGE OF PALM SPRINGS 116,79260140 TOWN OF LOXAHATCHEE GROVES 4,78760150 PALM BEACH CO HEALTH CARE DIST 2,74860151 CITY OF SOUTH BAY 44060152 CITY OF RIVIERA BEACH 158,06360153 TOWN OF MANGONIA PARK 8,49160301 STUDENTS IN THE ARTS TV GSTAR TV DBA GREGORY HAUPT 60,63660303 WESTERN ACADEMY CHARTER SCHOOL 38,23260304 SOUTH TECH CHARTER ACADEMY, INC 126,03460305 INLET GROVE COMMUNITY HIGH SCHOOL 55,31260306 GULF STREAM GOODWILL ACADEMIES INC 2,87360700 PALM BEACH STATE COLLEGE 1,184,71361001 PASCO CO CLERK OF CIRCUIT COURT 196,01861003 PASCO CO BD OF CO COMMISSIONERS 2,050,37661004 PASCO CO PROPERTY APPRAISER 54,96361005 PASCO CO TAX COLLECTOR 136,06661006 PASCO CO SHERIFF'S OFFICE 1,303,36661007 PASCO CO SCHOOL BOARD 6,203,446

48

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

61009 PASCO CO MOSQUITO CONTROL DIST 27,67361011 PASCO CO SUPERVISOR OF ELECTIONS 23,95861100 CITY OF PORT RICHEY 44,62861101 CITY OF DADE CITY 3,86961102 CITY OF NEW PORT RICHEY 101,28161103 CITY OF ZEPHYRHILLS 134,10561108 CITY OF SAN ANTONIO 3,09061304 LEARNING LODGE ACADEMY, INC. 17,77961305 PASCO MYCROSCHOOL OF INTEGRATED ACADEMICS AND TECH 2,95861700 PASCO HERNANDO STATE COLLEGE 414,59562001 PINELLAS CO CLERK OF CIRCUIT COURT 384,05262003 PINELLAS CO BD OF CO COMMISSIONERS 2,200,81762004 PINELLAS CO PROPERTY APPRAISER 124,21562005 PINELLAS CO TAX COLLECTOR 204,86762006 PINELLAS CO SHERIFF'S DEPT 2,918,01062007 PINELLAS CO SCHOOL BOARD 9,596,73162011 PINELLAS CO SUPERVISOR OF ELECTIONS 42,82462012 PINELLAS CO JUVENILE WELFARE BOARD 67,07662088 PINELLAS CO HOUSING AUTH 67,97462089 PINELLAS CO HOUSING FINANCE AUTHORITY 5,97162100 CITY OF INDIAN ROCKS BEACH 3,98962101 CITY OF DUNEDIN 44,32262102 TAMPA BAY REGIONAL PLANNING COUNCIL 13,06962103 CITY OF SOUTH PASADENA 17,26462104 CITY OF SEMINOLE 51,65762105 CITY OF SAFETY HARBOR 18,27662106 CITY OF OLDSMAR 14,21862107 PINELLAS SUNCOAST TRANSIT AUTH 559,68562109 PINELLAS SUNCOAST FIRE & RESCUE DISTRICT 52,76562111 CITY OF MADEIRA BEACH 18,63562112 TOWN OF REDINGTON SHORES 3,02862113 TAMPA BAY WATER 189,26262114 TOWN OF NORTH REDINGTON BEACH 3,47862115 PINELLAS PARK WATER MANAGEMENT DIST 5,16362119 PALM HARBOR SPECIAL FIRE CONTROL DI 19,16762122 PINELLAS CO PLANNING COUNCIL 21,56162123 LEALMAN SPECIAL FIRE CONTROL DISTRICT 92,96662124 CITY OF TREASURE ISLAND 41,36762125 TOWN OF INDIAN SHORES 39762126 TOWN OF KENNETH CITY 10,35462309 PINELLAS MYCROSCHOOL OF INTEGRATED ACADEMICS & TEC 6,87062700 ST PETERSBURG COLLEGE 1,123,97863001 POLK CO CLERK OF CIRCUIT COURT 191,53963003 POLK CO BD OF CO COMMISSIONERS 1,700,43563004 POLK CO PROPERTY APPRAISER 89,796

49

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

63005 POLK CO TAX COLLECTOR 173,63863006 POLK CO SHERIFF'S DEPT 1,571,42663007 POLK CO SCHOOL BOARD 8,072,45963105 VILLAGE OF HIGHLAND PARK 22863128 CITY OF POLK CITY 13,34863129 LAKELAND AREA MASS TRANSIT DISTRICT 133,57863300 MCKEEL ACADEMY OF TECHNOLOGY 214,23763301 DISCOVERY ACADEMY OF LAKE ALFRED 96,17263302 RIDGEVIEW GLOBAL STUDIES ACADEMY 104,49863303 BERKLEY CHARTER SCHOOL 60,48463304 BERKLEY ACCELERATED MIDDLE SCHOOL 33,70663306 LAKE WALES CHARTER SCHOOLS 27,06263307 LAKE WALES SENIOR HIGH SCHOOL 90,39863308 POLK AVENUE ELEMENTARY SCHOOL 37,39563309 HILLCREST ELEMENTARY SCHOOL 45,81963310 DALE R FAIR BABSON PARK ELEMENTARY SCHOOL 35,18963311 JANIE HOWARD WILSON ELEMENTARY SCHOOL 28,92763312 VICTORY RIDGE ACADEMY 56,03263315 EDWARD W BOK ACADEMY INC 37,89563316 COMPASS CHARTER MIDDLE SCHOOL 9,11063318 NEW BEGINNINGS HIGH SCHOOL, INC. 29,24263319 LANGUAGE & LITERACY ACADEMY FOR LEARNING, INC. 12,12863320 EDWARD W. BOK ACADEMY NORTH 6,10263700 POLK STATE COLLEGE 442,92864001 PUTNAM CO CLERK OF CIRCUIT COURT 43,34164003 PUTNAM CO BD OF CO COMMISSIONERS 180,26664004 PUTNAM CO PROPERTY APPRAISER 15,94364005 PUTNAM CO TAX COLLECTOR 20,33564006 PUTNAM CO SHERIFF'S DEPT 173,22464007 PUTNAM CO SCHOOL BOARD 1,067,88964011 PUTNAM CO SUPERVISOR OF ELECTIONS 5,32164100 ST JOHNS RIVER WATER MANAGEMENT DIS 548,92064309 PUTNAM ACADEMY OF ARTS AND SCIENCES 12,09364310 PUTNAM EDGE HIGH SCHOOL 5,81064700 ST JOHNS RIVER STATE COLLEGE 307,57965001 ST JOHNS CO CLERK OF CIRCUIT COURT 76,58065003 ST JOHNS CO BD OF CO COMMISSIONERS 1,172,13765004 ST JOHNS CO PROPERTY APPRAISER 46,43665005 ST JOHNS CO TAX COLLECTOR 57,15665006 ST JOHNS CO SHERIFF'S DEPT 684,74465007 ST JOHNS CO SCHOOL BOARD 3,427,97365009 ANASTASIA MOSQUITO CONTROL DIST 22,18565100 CITY OF ST AUGUSTINE BEACH 47,68965103 ST AUGUSTINE-ST JOHNS COUNTY AIRPORT AUTHORITY 9,41766001 ST LUCIE CO CLERK OF CIRCUIT COURT 99,564

50

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

66003 ST LUCIE CO BD OF CO COMMISSIONERS 610,91566004 ST LUCIE CO PROPERTY APPRAISER 51,75266005 ST LUCIE CO TAX COLLECTOR 74,14466006 ST LUCIE CO SHERIFF'S DEPT 780,82466007 ST LUCIE CO SCHOOL BOARD 3,501,12566011 ST LUCIE CO SUPERVISOR OF ELECTIONS 16,84866100 NORTH ST LUCIE RIVER WATER CONTROL 1,90566101 CHILDRENS SERVICES COUNCIL OF ST LU 12,39466102 CITY OF PORT ST LUCIE 2,97466700 INDIAN RIVER STATE COLLEGE 888,61567001 SANTA ROSA CO CLERK OF CIRCUIT COURT 57,53567003 SANTA ROSA CO BD OF CO COMMISSIONER 287,91267004 SANTA ROSA CO PROPERTY APPRAISER 28,95667005 SANTA ROSA CO TAX COLLECTOR 35,57567006 SANTA ROSA CO SHERIFF'S DEPT 359,11467007 SANTA ROSA CO SCHOOL BOARD 2,239,07967100 CITY OF GULF BREEZE 6,29467101 TOWN OF JAY 4,16167102 AVALON FIRE RESCUE DISTRICT 3,20368001 SARASOTA CO CLERK OF CIRCUIT COURT 185,34168003 SARASOTA CO BD OF CO COMMISSIONERS 2,173,39268004 SARASOTA CO PROPERTY APPRAISER 62,08468005 SARASOTA CO TAX COLLECTOR 86,30868006 SARASOTA CO SHERIFF'S DEPT 1,066,77168007 SARASOTA CO SCHOOL BOARD 4,412,47268026 WEST COAST INLAND NAVIGATION DIST 4,85568100 CITY OF VENICE 276,04668105 CITY OF NORTH PORT 467,63868107 ENGLEWOOD WATER DISTRICT 87,87368108 ENGLEWOOD AREA FIRE CONTROL DISTRICT 2,32968109 SARASOTA BAY ESTUARY PROGRAM 5,80268110 SARASOTA-MANATEE METROPOLITAN PLANNING ORG 9,50468300 SARASOTA MILITARY ACADEMY 77,81868301 STUDENT LEADERSHIP ACADEMY OF VENICE 21,96468303 SARASOTA MILITARY ACADEMY PREP 48,95168304 SARASOTA SUNCOAST ACADEMY 40,81369001 SEMINOLE CO CLERK OF CIRCUIT COURT 148,71669003 SEMINOLE COUNTY BOARD OF COUNTY COMMISSIONERS 1,250,34369004 SEMINOLE CO PROPERTY APPRAISER 59,76569005 SEMINOLE CO TAX COLLECTOR 78,90369006 SEMINOLE COUNTY SHERIFFS DEPARTMENT 1,205,02169007 SEMINOLE CO SCHOOL BOARD 5,426,62869011 SEMINOLE COUNTY SUPV OF ELECTIONS 17,76169019 SEMINOLE CO PORT AUTH 2,91069100 CITY OF ALTAMONTE SPRINGS 60,962

51

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

69101 CITY OF CASSELBERRY 18,55369103 SANFORD AIRPORT AUTH 83,66269104 CITY OF LONGWOOD 17,36369105 CITY OF SANFORD 296,12769110 FRED R WILSON MEMORIAL LAW LIBRARY 1,21369307 SEMINOLE SCIENCE CHARTER SCHOOL 28,54269700 SEMINOLE STATE COLLEGE OF FLORIDA 702,75470001 SUMTER CO CLERK OF CIRCUIT COURT 41,46270003 SUMTER CO BD OF CO COMMISSIONERS 181,38170004 SUMTER CO PROPERTY APPRAISER 17,30370005 SUMTER CO TAX COLLECTOR 21,45670006 SUMTER CO SHERIFF'S DEPT 292,10770007 SUMTER CO SCHOOL BOARD 587,79870011 SUMTER CO SUPERVISOR OF ELECTIONS 11,46470100 CITY OF BUSHNELL 2,23070101 CITY OF WILDWOOD 92,92470102 CITY OF WEBSTER 7,81170103 CITY OF COLEMAN 2,35670104 CITY OF CENTER HILL 4,30971001 SUWANNEE CO CLERK OF CIRCUIT COURT 189,67571004 SUWANNEE CO PROPERTY APPRAISER 8,57271005 SUWANNEE CO TAX COLLECTOR 10,59571006 SUWANNEE CO SHERIFF'S DEPT 80,91571007 SUWANNEE CO SCHOOL BOARD 564,02771011 SUWANNEE CO SUPERVISOR OF ELECTIONS 3,46171100 LIVE OAK HOUSING AUTH 2,63971101 CITY OF LIVE OAK 42,10371102 SUWANNEE RIVER WATER MGMT DISTRICT 65,97671103 SUWANNEE VALLEY TRANSIT AUTH 14,23772001 TAYLOR CO CLERK OF CIRCUIT COURT 14,67472003 TAYLOR CO BD OF CO COMMISSIONERS 52,05672004 TAYLOR CO PROPERTY APPRAISER 6,51072005 TAYLOR CO TAX COLLECTOR 8,74772006 TAYLOR CO SHERIFF'S DEPT 56,04172007 TAYLOR CO SCHOOL BOARD 264,09472011 TAYLOR CO SUPERVISOR OF ELECTIONS 3,10472100 CITY OF PERRY 33,13172101 TAYLOR COUNTY DEVELOPMENT AUTHORITY 94672103 TAYLOR COASTAL WATER & SEWER DISTRICT 1,31672104 BIG BEND WATER AUTHORITY 4,51073001 UNION CO CLERK OF COURTS 7,89973003 UNION CO BD OF CO COMMISSIONERS 35,70473004 UNION CO PROPERTY APPRAISER 4,00873005 UNION CO TAX COLLECTOR 3,25073006 UNION CO SHERIFF'S DEPT 20,747

52

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

73007 UNION CO SCHOOL BOARD 196,03073011 UNION CO SUPERVISOR OF ELECTIONS 3,00373088 UNION CO HOUSING AUTH 2,28373101 CITY OF LAKE BUTLER 8,58173103 NEW RIVER LIBRARY COOPERATIVE 1,32973116 PAL PUBLIC LIBRARY COOPERATIVE 88374001 VOLUSIA CO CLERK OF CIRCUIT COURT 168,89274003 VOLUSIA CO BD OF CO COMMISSIONERS 2,643,57674007 VOLUSIA CO SCHOOL BOARD 5,389,26274090 VOLUSIA CO LAW LIBRARY 4,64574100 CITY OF LAKE HELEN 8,59174101 CITY OF NEW SMYRNA BEACH 9,99774102 CITY OF DAYTONA BEACH 450,37374103 TOWN OF PIERSON 2,78474104 CITY OF SOUTH DAYTONA 90,74274105 CITY OF HOLLY HILL 51,40674106 CITY OF DAYTONA BEACH SHORES 46,38274107 NEW SMYRNA BEACH UTILITIES COMMISSI 35,55774109 TOWN OF PONCE INLET 50,27774123 CITY OF OAK HILL 2,76374124 CITY OF ORANGE CITY 110,69874125 CITY OF DELTONA 162,48774126 RIVER TO SEA TRANSPORTATION PLANNING ORGANIZATION 4,89774127 SOUTHEAST VOLUSIA HOSPITAL DISTRICT 3,20874700 DAYTONA STATE COLLEGE 661,69475001 WAKULLA CO CLERK OF CIRCUIT COURT 14,88775003 WAKULLA COUNTY BOARD OF COUNTY COMM 78,82975004 WAKULLA CO PROPERTY APPRAISER 8,87375005 WAKULLA CO TAX COLLECTOR 8,06975006 WAKULLA CO SHERIFF'S DEPT 94,39675007 WAKULLA CO SCHOOL BOARD 409,83775101 CITY OF SOPCHOPPY 6,63575102 WILDERNESS COAST LIBRARIES 2,23976001 WALTON CO CLERK OF CIRCUIT COURT 57,80876003 WALTON CO BD OF CO COMMISSIONERS 289,17876004 WALTON CO PROPERTY APPRAISER 21,80676005 WALTON CO TAX COLLECTOR 30,07576006 WALTON CO SHERIFF'S DEPT 430,36276007 WALTON CO SCHOOL BOARD 888,32276009 SO WALTON CO MOSQUITO CONTROL DIST 12,24976011 WALTON CO SUPERVISOR OF ELECTIONS 5,65776100 CITY OF DEFUNIAK SPRINGS 72,02776101 DEFUNIAK SPRINGS HOUSING AUTH 1,59076102 CITY OF FREEPORT 20,69576300 WALTON ACADEMY 17,134

53

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Employer / Agency Number Employer / Agency Name

Fiscal Year EndedJune 30, 2019

July through June

Cost-Sharing Multiple Employer Define Benefit Pension Plan

Deferred Outflows for Contributions Subsequent to the

Retiree Health Insurance Subsidy (HIS) Program

June 30, 2018, Measurement Date by Employer

76301 SEASIDE NEIGHBORHOOD CHARTER SCHOOL 28,51177001 WASHINGTON CO CLERK OF CIRCUIT COURT 13,62977003 WASHINGTON CO BD OF CO COMM 47,00977004 WASHINGTON CO PROPERTY APPRAISER 5,18177005 WASHINGTON CO TAX COLLECTOR 7,43777006 WASHINGTON CO SHERIFF'S DEPT 64,97477007 WASHINGTON CO SCHOOL BOARD 394,36977011 WASHINGTON COUNTY SUPERVISOR OF ELECTIONS 3,45777100 CITY OF CHIPLEY 32,39277101 CITY OF VERNON 2,16677102 TOWN OF WAUSAU 859

Total 555,290,298$

54

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