44
2017 GASB 68 - Proportionate Share - LOPFI Only Net Pension Liability Under Current Discount Rate Net Pension Liability at a Discount Rate 1% Higher Net Pension Liability at a Discount Rate 1% Lower Employer Number Employer Name Contribution Proportionate Share 7.00% 8.00% 6.00% 24822 Altheimer Police 15,393 $ 0.02152% 152,907 $ 82,042 $ 240,837 $ 20522 Altus Police 5,594 0.00782% 55,568 29,815 87,523 30222 Amity Police 9,113 0.01274% 90,529 48,573 142,588 41833 Arkadelphia Fire 69,053 0.09653% 685,943 368,042 1,080,402 64733 Ash Flat Fire 37,370 0.05224% 371,219 199,177 584,692 64722 Ash Flat Police 19,052 0.02663% 189,251 101,543 298,082 60422 Ashdown Police 91,310 0.12764% 907,031 486,666 1,428,627 70122 Atkins Police 69,497 0.09715% 690,353 370,408 1,087,348 80922 Augusta Police 59,516 0.08320% 591,201 317,208 931,176 82522 Austin Police 14,175 0.01982% 140,808 75,550 221,781 90622 Bald Knob Police 39,804 0.05564% 395,391 212,147 622,765 100732 Barling Fire 40,537 0.05667% 402,679 216,057 634,244 100722 Barling Police 98,031 0.13704% 973,789 522,485 1,533,777 110433 Batesville Fire 126,548 0.17690% 1,257,067 674,478 1,979,957 110422 Batesville Police 174,047 0.24330% 1,728,900 927,639 2,723,121 112022 Bauxite Police 7,709 0.01078% 76,578 41,088 120,615 120122 Bay Police 26,588 0.03717% 264,114 141,710 415,996 128732 Beaver Lake Fire 12,188 0.01704% 121,071 64,961 190,695 131732 Beebe Fire 5,976 0.00835% 59,359 31,849 93,494 140636 Bella Vista Fire 683,048 0.95484% 6,785,075 3,640,523 10,686,900 140626 Bella Vista Police 422,751 0.59097% 4,199,407 2,253,186 6,614,318 150333 Benton Fire 760,472 1.06307% 7,554,159 4,053,174 11,898,254 150322 Benton Police 702,274 0.98172% 6,976,050 3,742,990 10,987,697 160033 Bentonville Fire 1,117,135 1.56166% 11,097,082 5,954,125 17,478,570 160022 Bentonville Police 822,898 1.15034% 8,174,274 4,385,896 12,874,971 170822 Berryville Police 123,964 0.17329% 1,231,400 660,706 1,939,529 168633 Bethel Heights Fire - 0.00000% - - - 168622 Bethel Heights Police 67,060 0.09374% 666,141 357,417 1,049,212 175922 Black Rock Police 4,590 0.00642% 45,597 24,465 71,819 179133 Blytheville Fire 215,952 0.30188% 2,145,159 1,150,982 3,378,755 179122 Blytheville Police 226,288 0.31633% 2,247,832 1,206,071 3,540,470 188022 Bono Police 32,246 0.04508% 320,314 171,864 504,514 199622 Bradford Police 17,840 0.02494% 177,214 95,084 279,122 200322 Bradley Police 2,070 0.00289% 20,558 11,030 32,380 209733 Brinkley Fire 7,889 0.01103% 78,363 42,045 123,426 209723 Brinkley Police 54,203 0.07577% 538,428 288,893 848,056 212722 Brookland Police 21,555 0.03013% 214,114 114,883 337,242 219433 Bryant Fire 478,326 0.66866% 4,751,462 2,549,391 7,483,837 219422 Bryant Police 445,409 0.62264% 4,424,479 2,373,948 6,968,820 228332 Bull Shoals Fire 7,350 0.01027% 73,009 39,173 114,994 228322 Bull Shoals Police 27,126 0.03792% 269,457 144,577 424,412 258533 Cabot Fire 398,743 0.55741% 3,960,922 2,125,228 6,238,690 258522 Cabot Police 478,812 0.66934% 4,756,292 2,551,982 7,491,445 268233 Caddo Valley Fire 8,613 0.01204% 85,555 45,905 134,755 268222 Caddo Valley Police 23,673 0.03309% 235,153 126,171 370,380 277133 Camden Fire 269,021 0.37607% 2,672,327 1,433,834 4,209,075 277123 Camden Police 130,837 0.18290% 1,299,667 697,335 2,047,054 285222 Cammack Village Police 28,603 0.03998% 284,126 152,447 447,515 288722 Caraway Police 19,212 0.02686% 190,844 102,397 300,591 298422 Carlisle Police 29,360 0.04104% 291,652 156,485 459,369 309332 Cave City Fire 4,931 0.00689% 48,978 26,279 77,143 309322 Cave City Police 27,732 0.03877% 275,480 147,808 433,897 310722 Cave Springs Police 54,452 0.07612% 540,897 290,218 851,945

Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

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Page 1: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

2017 GASB 68 - Proportionate Share - LOPFI Only

Net Pension Liability Under

Current Discount Rate

Net Pension Liability at a

Discount Rate 1% Higher

Net Pension Liability at a

Discount Rate 1% Lower

Employer Number Employer Name Contribution

Proportionate Share 7.00% 8.00% 6.00%

24822 Altheimer Police 15,393$ 0.02152% 152,907$ 82,042$ 240,837$ 20522 Altus Police 5,594 0.00782% 55,568 29,815 87,523 30222 Amity Police 9,113 0.01274% 90,529 48,573 142,588 41833 Arkadelphia Fire 69,053 0.09653% 685,943 368,042 1,080,402 64733 Ash Flat Fire 37,370 0.05224% 371,219 199,177 584,692 64722 Ash Flat Police 19,052 0.02663% 189,251 101,543 298,082 60422 Ashdown Police 91,310 0.12764% 907,031 486,666 1,428,627 70122 Atkins Police 69,497 0.09715% 690,353 370,408 1,087,348 80922 Augusta Police 59,516 0.08320% 591,201 317,208 931,176 82522 Austin Police 14,175 0.01982% 140,808 75,550 221,781 90622 Bald Knob Police 39,804 0.05564% 395,391 212,147 622,765

100732 Barling Fire 40,537 0.05667% 402,679 216,057 634,244 100722 Barling Police 98,031 0.13704% 973,789 522,485 1,533,777 110433 Batesville Fire 126,548 0.17690% 1,257,067 674,478 1,979,957 110422 Batesville Police 174,047 0.24330% 1,728,900 927,639 2,723,121 112022 Bauxite Police 7,709 0.01078% 76,578 41,088 120,615 120122 Bay Police 26,588 0.03717% 264,114 141,710 415,996 128732 Beaver Lake Fire 12,188 0.01704% 121,071 64,961 190,695 131732 Beebe Fire 5,976 0.00835% 59,359 31,849 93,494 140636 Bella Vista Fire 683,048 0.95484% 6,785,075 3,640,523 10,686,900 140626 Bella Vista Police 422,751 0.59097% 4,199,407 2,253,186 6,614,318 150333 Benton Fire 760,472 1.06307% 7,554,159 4,053,174 11,898,254 150322 Benton Police 702,274 0.98172% 6,976,050 3,742,990 10,987,697 160033 Bentonville Fire 1,117,135 1.56166% 11,097,082 5,954,125 17,478,570 160022 Bentonville Police 822,898 1.15034% 8,174,274 4,385,896 12,874,971 170822 Berryville Police 123,964 0.17329% 1,231,400 660,706 1,939,529 168633 Bethel Heights Fire - 0.00000% - - - 168622 Bethel Heights Police 67,060 0.09374% 666,141 357,417 1,049,212 175922 Black Rock Police 4,590 0.00642% 45,597 24,465 71,819 179133 Blytheville Fire 215,952 0.30188% 2,145,159 1,150,982 3,378,755 179122 Blytheville Police 226,288 0.31633% 2,247,832 1,206,071 3,540,470 188022 Bono Police 32,246 0.04508% 320,314 171,864 504,514 199622 Bradford Police 17,840 0.02494% 177,214 95,084 279,122 200322 Bradley Police 2,070 0.00289% 20,558 11,030 32,380 209733 Brinkley Fire 7,889 0.01103% 78,363 42,045 123,426 209723 Brinkley Police 54,203 0.07577% 538,428 288,893 848,056 212722 Brookland Police 21,555 0.03013% 214,114 114,883 337,242 219433 Bryant Fire 478,326 0.66866% 4,751,462 2,549,391 7,483,837 219422 Bryant Police 445,409 0.62264% 4,424,479 2,373,948 6,968,820 228332 Bull Shoals Fire 7,350 0.01027% 73,009 39,173 114,994 228322 Bull Shoals Police 27,126 0.03792% 269,457 144,577 424,412 258533 Cabot Fire 398,743 0.55741% 3,960,922 2,125,228 6,238,690 258522 Cabot Police 478,812 0.66934% 4,756,292 2,551,982 7,491,445 268233 Caddo Valley Fire 8,613 0.01204% 85,555 45,905 134,755 268222 Caddo Valley Police 23,673 0.03309% 235,153 126,171 370,380 277133 Camden Fire 269,021 0.37607% 2,672,327 1,433,834 4,209,075 277123 Camden Police 130,837 0.18290% 1,299,667 697,335 2,047,054 285222 Cammack Village Police 28,603 0.03998% 284,126 152,447 447,515 288722 Caraway Police 19,212 0.02686% 190,844 102,397 300,591 298422 Carlisle Police 29,360 0.04104% 291,652 156,485 459,369 309332 Cave City Fire 4,931 0.00689% 48,978 26,279 77,143 309322 Cave City Police 27,732 0.03877% 275,480 147,808 433,897 310722 Cave Springs Police 54,452 0.07612% 540,897 290,218 851,945

Page 2: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

2017 GASB 68 - Proportionate Share - LOPFI Only

Net Pension Liability Under

Current Discount Rate

Net Pension Liability at a

Discount Rate 1% Higher

Net Pension Liability at a

Discount Rate 1% Lower

Employer Number Employer Name Contribution

Proportionate Share 7.00% 8.00% 6.00%

318233 Centerton Fire 115,475 0.16142% 1,147,076 615,462 1,806,714 318222 Centerton Police 183,540 0.25657% 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village Fire 105,051 0.14685% 1,043,523 559,901 1,643,611 333622 Cherokee Village Police 61,937 0.08658% 615,251 330,112 969,057 334422 Cherry Valley Police 7,935 0.01109% 78,822 42,292 124,150 348422 Clarendon Police 26,629 0.03722% 264,517 141,926 416,631 357322 Clarksville Police 163,287 0.22826% 1,622,015 870,290 2,554,771 368932 Clinton Fire 5,870 0.00821% 58,306 31,284 91,836 368922 Clinton Police 54,959 0.07683% 545,933 292,919 859,877 375122 Coal Hill Police 7,117 0.00995% 70,701 37,935 111,359 377822 Concord Police 5,459 0.00763% 54,228 29,096 85,413 378633 Conway Fire 1,234,516 1.72574% 12,263,086 6,579,743 19,315,096 378622 Conway Police 1,442,083 2.01590% 14,324,956 7,686,036 22,562,665 387522 Corning Police 60,162 0.08410% 597,624 320,654 941,293 397222 Cotter Police 11,513 0.01609% 114,366 61,363 180,134 406522 Cotton Plant Police 2,152 0.00301% 21,374 11,468 33,665 427833 Crossett Fire 187,235 0.26174% 1,859,901 997,927 2,929,456 427822 Crossett Police 131,112 0.18328% 1,302,399 698,800 2,051,356 476633 De Queen Fire 24,252 0.03390% 240,906 129,258 379,441 476622 De Queen Police 129,021 0.18036% 1,281,629 687,656 2,018,642 466922 Decatur Police 57,139 0.07988% 567,595 304,542 893,996 481222 Dermott Police 37,242 0.05206% 369,947 198,495 582,689 485522 Des Arc Police 37,689 0.05269% 374,388 200,877 589,684 486322 Devalls Bluff Police 6,739 0.00942% 66,946 35,920 105,444 496022 DeWitt Police 69,582 0.09727% 691,194 370,859 1,088,673 501022 Diaz Police 15,323 0.02142% 152,211 81,669 239,742 502922 Dierks Police 30,018 0.04196% 298,185 159,991 469,659 516922 Dover Police 38,980 0.05449% 387,207 207,755 609,875 536322 East Camden Police 6,224 0.00870% 61,828 33,174 97,383 546033 El Dorado Fire 352,004 0.49207% 3,496,643 1,876,119 5,507,422 546023 El Dorado Police 265,605 0.37129% 2,638,397 1,415,628 4,155,633 556832 Elkins Fire 12,990 0.01816% 129,037 69,235 203,241 556822 Elkins Police 46,950 0.06563% 466,378 250,235 734,573 561422 Elm Springs Police 40,312 0.05635% 400,442 214,857 630,720 585133 Eureka Springs Fire 93,031 0.13005% 924,123 495,837 1,455,550 585122 Eureka Springs Police 113,231 0.15829% 1,124,780 603,499 1,771,595 595922 Fairfield Bay Police 55,425 0.07748% 550,561 295,403 867,166 604132 Farmington Fire 33,085 0.04625% 328,651 176,337 517,645 604122 Farmington Police 122,087 0.17067% 1,212,753 650,701 1,910,158 614937 Fayetteville Fire 1,974,716 2.76048% 19,615,883 10,524,876 30,896,192 614927 Fayetteville Police 1,640,095 2.29271% 16,291,910 8,741,403 25,660,735 630022 Flippin Police 38,356 0.05362% 381,008 204,429 600,111 635122 Foreman Police - 0.00000% - - - 644033 Forrest City Fire 186,459 0.26065% 1,852,192 993,791 2,917,313 644022 Forrest City Police 243,026 0.33973% 2,414,101 1,295,283 3,802,354 654833 Fort Smith Fire 1,835,156 2.56539% 18,229,558 9,781,045 28,712,648 654823 Fort Smith Police 1,069,269 1.49474% 10,621,599 5,699,005 16,729,656 665322 Friendship Police 1,923 0.00269% 19,101 10,249 30,086 693932 Gassville Fire 8,960 0.01253% 89,003 47,755 140,186 693922 Gassville Police 34,124 0.04770% 338,974 181,876 533,905 704822 Gentry Police 57,514 0.08040% 571,312 306,536 899,850 713722 Gillett Police 5,701 0.00797% 56,632 30,386 89,199

Page 3: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

2017 GASB 68 - Proportionate Share - LOPFI Only

Net Pension Liability Under

Current Discount Rate

Net Pension Liability at a

Discount Rate 1% Higher

Net Pension Liability at a

Discount Rate 1% Lower

Employer Number Employer Name Contribution

Proportionate Share 7.00% 8.00% 6.00%

724222 Glenwood Police 16,239 0.02270% 161,312 86,552 254,076 726922 Goshen Police 19,664 0.02749% 195,335 104,807 307,665 733122 Gosnell Police 30,212 0.04223% 300,114 161,026 472,698 739033 Gravel Ridge Fire Protection Dist. 22,013 0.03077% 218,663 117,323 344,407 737432 Gravette Fire 58,133 0.08127% 577,467 309,839 909,545 737422 Gravette Police 95,766 0.13387% 951,290 510,413 1,498,339 743922 Green Forest Police 93,499 0.13070% 928,772 498,331 1,462,872 744732 Greenbrier Fire 6,503 0.00909% 64,601 34,662 101,751 746322 Greenland Police 39,782 0.05561% 395,175 212,031 622,425 747133 Greenwood Fire 10,191 0.01425% 101,231 54,315 159,445 747122 Greenwood Police 185,845 0.25980% 1,846,097 990,521 2,907,713 754422 Greers Ferry Police 30,192 0.04221% 299,916 160,920 472,386 776522 Hackett Police 8,827 0.01234% 87,688 47,049 138,113 804422 Hampton Police 16,184 0.02262% 160,769 86,260 253,220 813322 Hardy Police 21,336 0.02983% 211,946 113,719 333,827 823022 Harrisburg Police 40,338 0.05639% 400,699 214,995 631,125 834633 Harrison Fire 313,936 0.43885% 3,118,488 1,673,220 4,911,805 834622 Harrison Police 290,859 0.40660% 2,889,255 1,550,226 4,550,750 843522 Hartford Police 7,764 0.01085% 77,123 41,380 121,474 847832 Haskell Fire 3,545 0.00496% 35,211 18,892 55,460 847822 Haskell Police 38,229 0.05344% 379,752 203,756 598,133 862133 Heber Springs Fire 26,362 0.03685% 261,865 140,503 412,453 862122 Heber Springs Police 131,899 0.18438% 1,310,226 703,000 2,063,685 865622 Hector Police 72 0.00010% 712 382 1,122 864833 Helena-West Helena Fire 150,212 0.20998% 1,492,132 800,601 2,350,197 864823 Helena-West Helena Police 152,452 0.21311% 1,514,387 812,542 2,385,251 866422 Hermitage Police 9,485 0.01326% 94,217 50,552 148,398 885022 Highfill Police 20,742 0.02900% 206,044 110,552 324,531 900833 Holiday Island Fire 20,686 0.02892% 205,485 110,253 323,652 892322 Holly Grove Police 6,994 0.00978% 69,473 37,276 109,425 902433 Hope Fire 129,638 0.18122% 1,287,760 690,946 2,028,299 911337 Hot Springs Fire 854,037 1.19387% 8,483,589 4,551,859 13,362,162 911327 Hot Springs Police 1,125,238 1.57298% 11,177,571 5,997,311 17,605,345 921032 Hot Springs Village Fire 196,200 0.27427% 1,948,958 1,045,711 3,069,726 921022 Hot Springs Village Police 179,839 0.25140% 1,786,431 958,507 2,813,737 932633 Hoxie Fire 5,997 0.00838% 59,570 31,962 93,826 932622 Hoxie Police 24,748 0.03460% 245,839 131,905 387,211 941522 Hughes Police 12,902 0.01804% 128,163 68,766 201,865 951222 Humphrey Police 7,176 0.01003% 71,283 38,247 112,275 971722 Huntington Police 6,198 0.00866% 61,563 33,032 96,966 962822 Huntsville Police 62,671 0.08761% 622,543 334,025 980,543 981422 Huttig Police 7,590 0.01061% 75,395 40,453 118,752

1021933 Jacksonville Fire 678,049 0.94785% 6,735,410 3,613,875 10,608,675 1021922 Jacksonville Police 752,872 1.05245% 7,478,672 4,012,671 11,779,356 1031622 Jasper Police 10,286 0.01438% 102,174 54,821 160,930 1039132 Johnson Area Fire Departm 23,918 0.03344% 237,593 127,480 374,223 1038322 Johnson Police 106,289 0.14858% 1,055,819 566,498 1,662,978 1050233 Jonesboro Fire 1,498,867 2.09528% 14,889,024 7,988,686 23,451,105 1050223 Jonesboro Police 1,656,580 2.31575% 16,455,673 8,829,270 25,918,672 1058822 Judsonia Police 23,742 0.03319% 235,846 126,543 371,472 1061822 Junction City Police 4,418 0.00618% 43,890 23,549 69,130 1080422 Kensett Police 24,329 0.03401% 241,671 129,668 380,646 1083922 Kibler Police 14,964 0.02092% 148,647 79,756 234,128

Page 4: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

2017 GASB 68 - Proportionate Share - LOPFI Only

Net Pension Liability Under

Current Discount Rate

Net Pension Liability at a

Discount Rate 1% Higher

Net Pension Liability at a

Discount Rate 1% Lower

Employer Number Employer Name Contribution

Proportionate Share 7.00% 8.00% 6.00%

1100222 Lake City Police 34,984 0.04890% 347,516 186,459 547,358 1103732 Lake Hamilton Fire 3,828 0.00535% 38,027 20,403 59,894 1120722 Lake Village Police 68,809 0.09619% 683,512 366,737 1,076,572 1111823 Lakeview Police 13,824 0.01932% 137,320 73,679 216,287 1086322 Lamar Police 17,837 0.02493% 177,179 95,065 279,068 1130422 Lavaca Police 27,215 0.03804% 270,341 145,051 425,803 1140122 Leachville Police 21,043 0.02942% 209,033 112,156 329,240 1150922 Lepanto Police 16,675 0.02331% 165,638 88,873 260,890 1152522 Lewisville Police 12,362 0.01728% 122,793 65,885 193,407 1161432 Lincoln Fire 7,888 0.01103% 78,353 42,040 123,410 1161422 Lincoln Police 46,862 0.06551% 465,507 249,767 733,202 1157622 Little Flock Police 57,528 0.08042% 571,455 306,613 900,075 1160633 Little Rock Fire 6,639,253 9.28109% 65,951,155 35,386,005 103,877,026 1160623 Little Rock Police 7,054,198 9.86114% 70,073,033 37,597,592 110,369,212 1180022 Lonoke Police 70,282 0.09825% 698,144 374,588 1,099,618

10010 LOPFI Staff 160,652 0.22458% 1,595,836 856,244 2,513,537 1190833 Lowell Fire 186,864 0.26122% 1,856,220 995,953 2,923,659 1190822 Lowell Police 134,570 0.18812% 1,336,750 717,232 2,105,462 1195922 Luxora Police 11,783 0.01647% 117,043 62,799 184,350 1218133 Magnolia Fire 103,160 0.14421% 1,024,746 549,826 1,614,037 1218122 Magnolia Police 192,085 0.26852% 1,908,081 1,023,779 3,005,343 1229733 Malvern Fire 168,936 0.23616% 1,678,129 900,398 2,643,153 1229722 Malvern Police 154,987 0.21666% 1,539,571 826,055 2,424,917 1248332 Manila Fire 728 0.00102% 7,233 3,881 11,393 1248322 Manila Police 35,616 0.04979% 353,790 189,825 557,240 1258022 Mansfield Police 28,121 0.03931% 279,339 149,879 439,976 1268832 Marianna Fire 10,613 0.01484% 105,427 56,567 166,053 1268822 Marianna Police 74,287 0.10385% 737,935 395,938 1,162,292 1278532 Marion Fire 33,735 0.04716% 335,108 179,802 527,815 1278526 Marion Police 235,191 0.32878% 2,336,269 1,253,522 3,679,764 1288222 Marked Tree Police 35,965 0.05028% 357,259 191,687 562,705 1297122 Marmaduke Police 32,664 0.04566% 324,467 174,092 511,055 1305622 Marshall Police 18,844 0.02634% 187,182 100,432 294,823 1308022 Marvell Police 27,734 0.03877% 275,493 147,815 433,918 1318833 Maumelle Fire 380,967 0.53256% 3,784,340 2,030,483 5,960,563 1318823 Maumelle Police 321,608 0.44958% 3,194,695 1,714,109 5,031,836 1324232 Mayflower Fire 6,649 0.00929% 66,044 35,436 104,024 1324222 Mayflower Police 68,054 0.09513% 676,018 362,717 1,064,770 1328522 McCrory Police 31,487 0.04402% 312,776 167,819 492,641 1338233 McGehee Fire 84,082 0.11754% 835,228 448,141 1,315,535 1338222 McGehee Police 62,200 0.08695% 617,863 331,514 973,171 1358722 McRae Police 17,200 0.02404% 170,853 91,671 269,104 1377333 Mena Fire 23,675 0.03309% 235,171 126,181 370,409 1388922 Mineral Springs Police 12,408 0.01735% 123,256 66,133 194,136 1398622 Monette Police 24,292 0.03396% 241,307 129,473 380,073 1408733 Monticello Fire 81,138 0.11342% 805,981 432,448 1,269,469 1418422 Montrose Police 2,149 0.00300% 21,347 11,454 33,623 1421432 Morning Star FPA 4,854 0.00679% 48,218 25,872 75,947 1438933 Mountain Home Fire 311,823 0.43590% 3,097,503 1,661,961 4,878,754 1438922 Mountain Home Police 273,726 0.38264% 2,719,062 1,458,909 4,282,685 1447822 Mountain Pine Police 263 0.00037% 2,611 1,401 4,112 1452422 Mountain View Police 62,467 0.08732% 620,521 332,940 977,358 1436222 Mountainburg Police 7,590 0.01061% 75,395 40,453 118,752

Page 5: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

2017 GASB 68 - Proportionate Share - LOPFI Only

Net Pension Liability Under

Current Discount Rate

Net Pension Liability at a

Discount Rate 1% Higher

Net Pension Liability at a

Discount Rate 1% Lower

Employer Number Employer Name Contribution

Proportionate Share 7.00% 8.00% 6.00%

1457522 Mulberry Police 13,312 0.01861% 132,232 70,949 208,274 1467222 Murfreesboro Police 21,158 0.02958% 210,175 112,769 331,038 1487733 Nashville Fire 12,677 0.01772% 125,925 67,565 198,339 1506733 Newport Fire 151,247 0.21143% 1,502,411 806,117 2,366,388 1506722 Newport Police 103,759 0.14505% 1,030,697 553,019 1,623,409 1509133 Nob Hill Fire 7,400 0.01035% 73,512 39,443 115,786 1536933 North Little Rock Fire 1,953,762 2.73119% 19,407,730 10,413,192 30,568,338 1536923 North Little Rock Police 1,828,347 2.55587% 18,161,919 9,744,753 28,606,111 1547433 Oak Grove Fire Protection Dist. #25 14,444 0.02019% 143,477 76,982 225,984 1555522 Ola Police 14,951 0.02090% 148,513 79,684 233,917 1566022 Oppelo Police 7,941 0.01110% 78,882 42,324 124,244 1576833 Osceola Fire 172,635 0.24133% 1,714,877 920,115 2,701,034 1576822 Osceola Police 274,860 0.38423% 2,730,327 1,464,954 4,300,429 1585732 Ozark Fire 19,937 0.02787% 198,047 106,262 311,936 1585722 Ozark Police 41,212 0.05761% 409,376 219,650 644,791 1599722 Pangburn Police 11,199 0.01566% 111,248 59,690 175,222 1616033 Paragould Fire 310,622 0.43422% 3,085,569 1,655,558 4,859,956 1616022 Paragould Police 473,162 0.66144% 4,700,159 2,521,864 7,403,032 1623322 Patterson Police 10,570 0.01478% 105,002 56,339 165,385 1627622 Pea Ridge Police 145,149 0.20291% 1,441,843 773,619 2,270,989 1628422 Perla Police 3,802 0.00531% 37,764 20,262 59,481 1631422 Perryville Police 38,794 0.05423% 385,365 206,767 606,973 1646233 Pine Bluff Fire 916,341 1.28096% 9,102,488 4,883,928 14,336,965 1646223 Pine Bluff Police 1,021,554 1.42804% 10,147,624 5,444,694 15,983,117 1657822 Plainview Police 5,322 0.00744% 52,867 28,366 83,269 1643822 Pleasant Plains Police 253 0.00035% 2,518 1,351 3,965 1665933 Pocahontas Fire 67,544 0.09442% 670,954 360,000 1,056,793 1665922 Pocahontas Police 123,679 0.17289% 1,228,565 659,185 1,935,064 1671322 Portland Police 3,937 0.00550% 39,113 20,986 61,605 1668322 Pottsville Police 41,912 0.05859% 416,332 223,382 655,748 1675632 Prairie Grove Fire 8,897 0.01244% 88,380 47,420 139,204 1675622 Prairie Grove Police 115,037 0.16081% 1,142,725 613,127 1,799,860 1685333 Pulaski Co Fire 280,470 0.39207% 2,786,051 1,494,852 4,388,197 1695022 Ravenden Police 7,060 0.00987% 70,130 37,628 110,459 1704322 Rector Police 29,697 0.04151% 294,993 158,278 464,632 1713222 Redfield Police 46,949 0.06563% 466,369 250,229 734,558 1714022 Rison Police 22,333 0.03122% 221,849 119,033 349,425 1720522 Rockport Police 44,746 0.06255% 444,486 238,488 700,092 1724833 Rogers Fire 1,544,713 2.15937% 15,344,434 8,233,036 24,168,404 1724822 Rogers Police 1,232,945 1.72355% 12,247,481 6,571,370 19,290,518 1733733 Russellville Fire 559,354 0.78193% 5,556,358 2,981,257 8,751,597 1733722 Russellville Police 531,817 0.74343% 5,282,817 2,834,488 8,320,754 1753122 Salem Police 29,606 0.04139% 294,093 157,795 463,214 1763933 Searcy Fire 446,949 0.62479% 4,439,776 2,382,156 6,992,913 1763922 Searcy Police 430,341 0.60158% 4,274,798 2,293,637 6,733,063 1765522 Shannon Hills Police 37,076 0.05183% 368,298 197,610 580,092 1774432 Sheridan Fire 4,207 0.00588% 41,792 22,423 65,825 1778722 Sherwood Police 768,330 1.07406% 7,632,223 4,095,059 12,021,209 1783333 Siloam Springs Fire 568,054 0.79409% 5,642,779 3,027,626 8,887,716 1783322 Siloam Springs Police 416,109 0.58168% 4,133,427 2,217,785 6,510,395 1793022 Smackover Police 50,238 0.07023% 499,044 267,761 786,024 1803133 Springdale Fire 1,654,656 2.31306% 16,436,556 8,819,012 25,888,562 1803122 Springdale Police 1,767,614 2.47097% 17,558,623 9,421,056 27,655,885

Page 6: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

2017 GASB 68 - Proportionate Share - LOPFI Only

Net Pension Liability Under

Current Discount Rate

Net Pension Liability at a

Discount Rate 1% Higher

Net Pension Liability at a

Discount Rate 1% Lower

Employer Number Employer Name Contribution

Proportionate Share 7.00% 8.00% 6.00%

1813922 Stamps Police 21,448 0.02998% 213,050 114,312 335,567 1824422 Star City Police 34,069 0.04763% 338,427 181,583 533,043 1843022 Strong Police 3,817 0.00534% 37,915 20,343 59,718 1854633 Stuttgart Fire 118,521 0.16568% 1,177,330 631,695 1,854,365 1854622 Stuttgart Police 178,721 0.24984% 1,775,327 952,549 2,796,247 1873222 Sulphur Police 12,447 0.01740% 123,643 66,341 194,746 1879122 Swifton Police 8,552 0.01196% 84,956 45,583 133,811 1892933 Texarkana Fire 733,948 1.02599% 7,290,684 3,911,807 11,483,264 1892923 Texarkana Police 775,911 1.08466% 7,707,530 4,135,465 12,139,823 1909732 Tontitown Area Fire - 0.00000% - - - 1908932 Tontitown Fire - 0.00000% - - - 1908922 Tontitown Police 62,557 0.08745% 621,412 333,418 978,760 1922433 Trumann Fire 47,511 0.06642% 471,955 253,227 743,357 1922422 Trumann Police 170,642 0.23854% 1,695,075 909,490 2,669,844 1931322 Tuckerman Police 26,751 0.03739% 265,727 142,575 418,535 1937222 Tyronza Police 14,796 0.02068% 146,975 78,859 231,495 1941033 Van Buren Fire 438,202 0.61257% 4,352,885 2,335,535 6,856,055 1941022 Van Buren Police 341,056 0.47677% 3,387,887 1,817,766 5,336,125 1952632 Vilonia Fire 9,485 0.01326% 94,223 50,555 148,407 1952622 Vilonia Police 87,521 0.12235% 869,389 466,469 1,369,339 1991722 Waldo Police 5,176 0.00724% 51,413 27,585 80,978 2002822 Waldron Police 82,030 0.11467% 814,848 437,206 1,283,435 2011733 Walnut Ridge Fire 46,762 0.06537% 464,512 249,233 731,634 2011722 Walnut Ridge Police 53,335 0.07456% 529,809 284,268 834,481 2016832 Ward Fire 11,123 0.01555% 110,491 59,284 174,030 2016822 Ward Police 49,966 0.06985% 496,340 266,311 781,765 2021433 Warren Fire 17,748 0.02481% 176,303 94,595 277,688 2041922 Weiner Police 8,072 0.01128% 80,183 43,022 126,294 2050832 West Fork Fire 17,404 0.02433% 172,881 92,759 272,298 2050822 West Fork Police 45,147 0.06311% 448,470 240,626 706,366 2060533 West Memphis Fire 576,199 0.80547% 5,723,680 3,071,033 9,015,140 2060522 West Memphis Police 802,397 1.12168% 7,970,627 4,276,630 12,554,216 2070222 Wheatley Police 4,674 0.00653% 46,426 24,910 73,124 2081822 White Hall Police 155,838 0.21785% 1,548,022 830,589 2,438,227 2100822 Wilmot Police 16,800 0.02348% 166,883 89,541 262,851 2109122 Wilson Police 18,071 0.02526% 179,511 96,316 282,741 2119933 Wynne Fire 77,473 0.10830% 769,580 412,917 1,212,135 2119922 Wynne Police 137,991 0.19290% 1,370,732 735,465 2,158,985

71,535,301$ 100.00000% 710,597,274$ 381,270,025$ 1,119,233,327$

Page 7: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between

Expected and Actual

Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion and

Differences Between

Employer Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

1 24822 Altheimer Police 152,907$ 0.021518% 7,655$ 13,233$ 39,092$ 57,744$ 117,724$ 13$ 16,803$ -$ 1,462$ 18,278$ 32,845$ 18,501$ 51,346$ 2 20522 Altus Police 55,568 0.007820% 2,782 4,809 14,207 16,685 38,483 5 6,107 - 34,697 40,809 11,936 (11,614) 322 3 30222 Amity Police 90,529 0.012740% 4,532 7,835 23,145 9,388 44,900 8 9,949 - - 9,957 19,446 3,162 22,608 4 41833 Arkadelphia Fire 685,943 0.096531% 34,341 59,363 175,368 - 269,072 59 75,381 - 25,816 101,256 147,345 (8,354) 138,991 5 64733 Ash Flat Fire 371,219 0.052240% 18,585 32,126 94,906 4,195 149,812 32 40,795 - 9,425 50,252 79,740 (1,951) 77,789 6 64722 Ash Flat Police 189,251 0.026633% 9,475 16,378 48,384 7,163 81,400 16 20,798 - 5,127 25,941 40,652 1,890 42,542 7 60422 Ashdown Police 907,031 0.127643% 45,410 78,496 231,891 - 355,797 78 99,677 - 58,630 158,385 194,836 (24,175) 170,661 8 70122 Atkins Police 690,353 0.097151% 34,562 59,745 176,495 - 270,802 60 75,865 - 16,668 92,593 148,293 (5,867) 142,426 9 80922 Augusta Police 591,201 0.083198% 29,598 51,164 151,146 3,004 234,912 51 64,969 - 47,838 112,858 126,994 (21,962) 105,032 10 82522 Austin Police 140,808 0.019815% 7,049 12,186 35,999 5,446 60,680 12 15,474 - 25,241 40,727 30,247 (4,552) 25,695 11 90622 Bald Knob Police 395,391 0.055642% 19,795 34,218 101,086 65,121 220,220 34 43,451 - - 43,485 84,933 20,453 105,386 12 100732 Barling Fire 402,679 0.056668% 20,160 34,849 102,949 23,626 181,584 35 44,252 - 34,491 78,778 86,498 (5,915) 80,583 13 100722 Barling Police 973,789 0.137038% 48,752 84,274 248,959 48,962 430,947 84 107,013 - 54,030 161,127 209,177 4,915 214,092 14 110433 Batesville Fire 1,257,067 0.176903% 62,934 108,789 321,381 27,058 520,162 109 138,144 - 8,218 146,471 270,027 6,151 276,178 15 110422 Batesville Police 1,728,900 0.243302% 86,556 149,622 442,010 450,006 1,128,194 150 189,995 - - 190,145 371,380 191,699 563,079 16 112022 Bauxite Police 76,578 0.010777% 3,834 6,627 19,578 - 30,039 7 8,415 - 7,173 15,595 16,449 (2,827) 13,622 17 120122 Bay Police 264,114 0.037168% 13,223 22,857 67,523 3,296 106,899 23 29,024 - 3,439 32,486 56,734 (668) 56,066 18 128732 Beaver Lake Fire 121,071 0.017038% 6,061 10,478 30,953 3,386 50,878 10 13,305 - 12,935 26,250 26,007 (5,537) 20,470 19 131732 Beebe Fire 59,359 0.008353% 2,972 5,137 15,176 1,110 24,395 5 6,523 - 21,957 28,485 12,751 (7,357) 5,394 20 140636 Bella Vista Fire 6,785,075 0.954841% 339,688 587,194 1,734,669 87,211 2,748,762 587 745,637 - - 746,224 1,457,480 45,452 1,502,932 21 140626 Bella Vista Police 4,199,407 0.590969% 210,239 363,425 1,073,618 182,826 1,830,108 363 461,488 - 75,449 537,300 902,061 21,197 923,258 22 150333 Benton Fire 7,554,159 1.063072% 378,192 653,752 1,931,293 524,039 3,487,276 654 830,154 - 93,535 924,343 1,622,685 168,679 1,791,364 23 150322 Benton Police 6,976,050 0.981716% 349,249 603,721 1,783,494 77,614 2,814,078 604 766,623 - 274,927 1,042,154 1,498,503 (52,986) 1,445,517 24 160033 Bentonville Fire 11,097,082 1.561656% 555,565 960,364 2,837,075 143,151 4,496,155 960 1,219,499 - 99,616 1,320,075 2,383,729 (9,936) 2,373,793 25 160022 Bentonville Police 8,174,274 1.150338% 409,237 707,418 2,089,831 381,631 3,588,117 707 898,301 - - 899,008 1,755,890 163,393 1,919,283 26 170822 Berryville Police 1,231,400 0.173291% 61,649 106,568 314,819 3,004 486,040 107 135,323 - 75,194 210,624 264,513 (33,085) 231,428 27 168633 Bethel Heights Fire - 0.000000% - - - - - - - - 24,147 24,147 - (11,575) (11,575) 28 168622 Bethel Heights Police 666,141 0.093744% 33,350 57,649 170,305 38,532 299,836 58 73,205 - - 73,263 143,092 16,378 159,470 29 175922 Black Rock Police 45,597 0.006417% 2,283 3,946 11,657 2,168 20,054 4 5,011 - 6,120 11,135 9,795 (681) 9,114 30 179133 Blytheville Fire 2,145,159 0.301881% 107,395 185,646 548,430 8,631 850,102 186 235,739 - 84,811 320,736 460,795 (30,798) 429,997 31 179122 Blytheville Police 2,247,832 0.316330% 112,536 194,532 574,680 - 881,748 195 247,022 - 50,802 298,019 482,850 (19,761) 463,089 32 188022 Bono Police 320,314 0.045077% 16,036 27,721 81,891 6,138 131,786 28 35,200 - 2,140 37,368 68,806 2,073 70,879 33 199622 Bradford Police 177,214 0.024939% 8,872 15,336 45,306 18,927 88,441 15 19,475 - 16,781 36,271 38,067 3,194 41,261 34 200322 Bradley Police 20,558 0.002893% 1,029 1,779 5,256 8,901 16,965 2 2,259 - 26,944 29,205 4,416 (6,285) (1,869) 35 209733 Brinkley Fire 78,363 0.011028% 3,923 6,782 20,034 914 31,653 7 8,612 - 86 8,705 16,833 408 17,241 36 209723 Brinkley Police 538,428 0.075771% 26,956 46,597 137,654 22,332 233,539 47 59,170 - - 59,217 115,658 8,559 124,217 37 212722 Brookland Police 214,114 0.030132% 10,719 18,530 54,740 72,263 156,252 19 23,530 - - 23,549 45,993 25,940 71,933 38 219433 Bryant Fire 4,751,462 0.668657% 237,877 411,201 1,214,756 59,433 1,923,267 411 522,155 - 105,379 627,945 1,020,646 (7,626) 1,013,020 39 219422 Bryant Police 4,424,479 0.622642% 221,507 382,903 1,131,160 105,992 1,841,562 383 486,222 - 165,008 651,613 950,408 (40,316) 910,092 40 228332 Bull Shoals Fire 73,009 0.010274% 3,655 6,318 18,665 - 28,638 6 8,023 - 12,415 20,444 15,683 (5,821) 9,862 41 228322 Bull Shoals Police 269,457 0.037920% 13,490 23,319 68,889 41,799 147,497 23 29,612 - 18,785 48,420 57,881 6,261 64,142 42 258533 Cabot Fire 3,960,922 0.557407% 198,300 342,786 1,012,648 58,083 1,611,817 343 435,280 - 82,045 517,668 850,833 3,037 853,870 43 258522 Cabot Police 4,756,292 0.669337% 238,119 411,619 1,215,991 30,740 1,896,469 412 522,686 - 60,061 583,159 1,021,684 (14,341) 1,007,343 44 268233 Caddo Valley Fire 85,555 0.012040% 4,283 7,404 21,873 11,881 45,441 7 9,402 - 1,940 11,349 18,378 2,719 21,097 45 268222 Caddo Valley Police 235,153 0.033092% 11,773 20,351 60,119 26,518 118,761 20 25,842 - 9,176 35,038 50,512 5,935 56,447 46 277133 Camden Fire 2,672,327 0.376068% 133,787 231,269 683,206 15,510 1,063,772 231 293,672 - 17,799 311,702 574,034 1,761 575,795 47 277123 Camden Police 1,299,667 0.182898% 65,067 112,476 332,272 41,570 551,385 112 142,825 - 27,388 170,325 279,177 8,951 288,128 48 285222 Cammack Village Police 284,126 0.039984% 14,224 24,589 72,639 11,408 122,860 25 31,224 - 33,629 64,878 61,032 (7,620) 53,412 49 288722 Caraway Police 190,844 0.026857% 9,554 16,516 48,791 5,551 80,412 17 20,973 - 10,253 31,243 40,995 (285) 40,710 50 298422 Carlisle Police 291,652 0.041043% 14,601 25,240 74,564 25,903 140,308 25 32,051 - 2,503 34,579 62,649 8,037 70,686 51 309332 Cave City Fire 48,978 0.006892% 2,452 4,239 12,522 10,704 29,917 4 5,382 - - 5,386 10,521 5,139 15,660 52 309322 Cave City Police 275,480 0.038767% 13,792 23,841 70,429 - 108,062 24 30,273 - 4,135 34,432 59,175 (1,582) 57,593 53 310722 Cave Springs Police 540,897 0.076119% 27,079 46,810 138,285 14,645 226,819 47 59,441 - 26,490 85,978 116,188 (319) 115,869 54 318233 Centerton Fire 1,147,076 0.161424% 57,427 99,270 293,261 398,063 848,021 99 126,056 - - 126,155 246,400 139,959 386,359 55 318222 Centerton Police 1,823,201 0.256573% 91,277 157,783 466,119 238,409 953,588 158 200,358 - - 200,516 391,636 81,502 473,138 56 319022 Central City Police - 0.000000% - - - 894 894 - - - 20,432 20,432 - (6,454) (6,454)

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Paid Pension Amounts by Employer

As of and for the year ended December 31, 2017

Page 8: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between

Expected and Actual

Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion and

Differences Between

Employer Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Paid Pension Amounts by Employer

As of and for the year ended December 31, 2017

57 333632 Cherokee Village Fire 1,043,523 0.146851% 52,243 90,309 266,787 - 409,339 90 114,676 - 216,455 331,221 224,156 (107,186) 116,970 58 333622 Cherokee Village Police 615,251 0.086582% 30,802 53,245 157,295 458 241,800 53 67,612 - 14,785 82,450 132,160 (6,547) 125,613 59 334422 Cherry Valley Police 78,822 0.011092% 3,946 6,821 20,152 30,952 61,871 7 8,662 - 16,723 25,392 16,932 5,577 22,509 60 348422 Clarendon Police 264,517 0.037225% 13,243 22,892 67,626 6,341 110,102 23 29,069 - 1,731 30,823 56,820 1,287 58,107 61 357322 Clarksville Police 1,622,015 0.228261% 81,205 140,372 414,684 - 636,261 140 178,249 - 168,952 347,341 348,420 (69,707) 278,713 62 368932 Clinton Fire 58,306 0.008205% 2,919 5,046 14,907 3,791 26,663 5 6,407 - 1,137 7,549 12,525 1,019 13,544 63 368922 Clinton Police 545,933 0.076827% 27,332 47,246 139,573 - 214,151 47 59,995 - 121,954 181,996 117,270 (46,441) 70,829 64 375122 Coal Hill Police 70,701 0.009950% 3,540 6,119 18,075 28,316 56,050 6 7,770 - 5,146 12,922 15,187 6,694 21,881 65 377822 Concord Police 54,228 0.007631% 2,715 4,693 13,864 7,864 29,136 5 5,959 - 4,967 10,931 11,649 2,664 14,313 66 378633 Conway Fire 12,263,086 1.725743% 613,939 1,061,272 3,135,175 229,258 5,039,644 1,061 1,347,635 - 504,456 1,853,152 2,634,194 (49,652) 2,584,542 67 378622 Conway Police 14,324,956 2.015904% 717,165 1,239,710 3,662,312 - 5,619,187 1,240 1,574,221 - 594,235 2,169,696 3,077,098 (274,830) 2,802,268 68 387522 Corning Police 597,624 0.084102% 29,919 51,720 152,788 1,468 235,895 52 65,675 - 4,767 70,494 128,374 (1,694) 126,680 69 397222 Cotter Police 114,366 0.016094% 5,726 9,897 29,239 4,320 49,182 10 12,568 - 24,096 36,674 24,567 (9,843) 14,724 70 406522 Cotton Plant Police 21,374 0.003008% 1,070 1,850 5,464 - 8,384 2 2,349 - 8,932 11,283 4,591 (4,297) 294 71 427833 Crossett Fire 1,859,901 0.261738% 93,114 160,960 475,501 33,900 763,475 161 204,391 - 6,172 210,724 399,519 6,856 406,375 72 427822 Crossett Police 1,302,399 0.183282% 65,203 112,712 332,971 42,323 553,209 113 143,125 - 59,471 202,709 279,764 2,498 282,262 73 476633 De Queen Fire 240,906 0.033902% 12,061 20,848 61,590 23,622 118,121 21 26,474 - 26,933 53,428 51,748 (2,249) 49,499 74 476622 De Queen Police 1,281,629 0.180359% 64,163 110,915 327,661 7,420 510,159 111 140,843 - 74,317 215,271 275,303 (34,315) 240,988 75 466922 Decatur Police 567,595 0.079876% 28,416 49,121 145,111 3,825 226,473 49 62,375 - 21,975 84,399 121,923 (10,270) 111,653 76 481222 Dermott Police 369,947 0.052061% 18,521 32,016 94,581 17,760 162,878 32 40,655 - 60,965 101,652 79,467 (18,531) 60,936 77 485522 Des Arc Police 374,388 0.052686% 18,743 32,400 95,716 15,708 162,567 32 41,143 - 5,295 46,470 80,421 1,950 82,371 78 486322 Devalls Bluff Police 66,946 0.009421% 3,352 5,794 17,115 2,170 28,431 6 7,357 - 28,779 36,142 14,381 (9,095) 5,286 79 496022 DeWitt Police 691,194 0.097269% 34,604 59,817 176,710 - 271,131 60 75,958 - 127,256 203,274 148,473 (63,701) 84,772 80 501022 Diaz Police 152,211 0.021420% 7,620 13,173 38,914 7,421 67,128 13 16,727 - 24,999 41,739 32,696 (3,837) 28,859 81 502922 Dierks Police 298,185 0.041963% 14,928 25,805 76,234 - 116,967 26 32,769 - 18,913 51,708 64,052 (7,276) 56,776 82 516922 Dover Police 387,207 0.054490% 19,385 33,510 98,993 11,873 163,761 34 42,552 - - 42,586 83,175 4,031 87,206 83 536322 East Camden Police 61,828 0.008701% 3,095 5,351 15,807 4,581 28,834 5 6,795 - - 6,800 13,281 1,463 14,744 84 546033 El Dorado Fire 3,496,643 0.492071% 175,056 302,606 893,950 108,223 1,479,835 303 384,259 - - 384,562 751,103 47,336 798,439 85 546023 El Dorado Police 2,638,397 0.371293% 132,089 228,332 674,531 97,036 1,131,988 228 289,943 - 53,678 343,849 566,746 28,206 594,952 86 556832 Elkins Fire 129,037 0.018159% 6,460 11,167 32,990 - 50,617 11 14,180 - 5,035 19,226 27,718 (2,231) 25,487 87 556822 Elkins Police 466,378 0.065632% 23,349 40,361 119,234 39,302 222,246 40 51,252 - - 51,292 100,181 14,294 114,475 88 561422 Elm Springs Police 400,442 0.056353% 20,048 34,655 102,377 5,514 162,594 35 44,006 - 4,660 48,701 86,018 382 86,400 89 585133 Eureka Springs Fire 924,123 0.130049% 46,265 79,975 236,261 5,736 368,237 80 101,555 - 27,105 128,740 198,508 (6,290) 192,218 90 585122 Eureka Springs Police 1,124,780 0.158287% 56,311 97,341 287,561 12,941 454,154 97 123,606 - 54,851 178,554 241,610 (9,889) 231,721 91 595922 Fairfield Bay Police 550,561 0.077479% 27,563 47,647 140,756 - 215,966 48 60,503 - 38,045 98,596 118,264 (19,668) 98,596 92 604132 Farmington Fire 328,651 0.046250% 16,454 28,442 84,023 36,208 165,127 28 36,117 - - 36,145 70,596 13,414 84,010 93 604122 Farmington Police 1,212,753 0.170667% 60,715 104,954 310,052 43,818 519,539 105 133,274 - 983 134,362 260,508 13,831 274,339 94 614937 Fayetteville Fire 19,615,883 2.760478% 982,050 1,697,598 5,014,987 470,092 8,164,727 1,697 2,155,661 - 155,712 2,313,070 4,213,625 59,385 4,273,010 95 614927 Fayetteville Police 16,291,910 2.292706% 815,639 1,409,935 4,165,182 213,980 6,604,736 1,410 1,790,377 - 101,166 1,892,953 3,499,613 50,426 3,550,039 96 630022 Flippin Police 381,008 0.053618% 19,075 32,973 97,408 14,744 164,200 33 41,870 - 22,269 64,172 81,843 (1,742) 80,101 97 635122 Foreman Police - 0.000000% - - - 362 362 - - - 48,439 48,439 - (17,560) (17,560) 98 644033 Forrest City Fire 1,852,192 0.260653% 92,728 160,292 473,530 3,053 729,603 160 203,544 - 95,586 299,290 397,863 (32,984) 364,879 99 644022 Forrest City Police 2,414,101 0.339728% 120,860 208,921 617,188 26,831 973,800 209 265,294 - 14,556 280,059 518,565 5,648 524,213

100 654833 Fort Smith Fire 18,229,558 2.565385% 912,645 1,577,622 4,660,560 54,516 7,205,343 1,577 2,003,312 - 1,068,269 3,073,158 3,915,833 (347,950) 3,567,883 101 654823 Fort Smith Police 10,621,599 1.494742% 531,760 919,214 2,715,513 - 4,166,487 919 1,167,246 - 1,280,304 2,448,469 2,281,592 (463,734) 1,817,858 102 665322 Friendship Police 19,101 0.002688% 956 1,653 4,883 3,340 10,832 2 2,099 - 2,747 4,848 4,103 (349) 3,754 103 693932 Gassville Fire 89,003 0.012525% 4,456 7,703 22,755 322 35,236 8 9,781 - 579 10,368 19,119 (18) 19,101 104 693922 Gassville Police 338,974 0.047703% 16,970 29,336 86,662 - 132,968 29 37,251 - 8,899 46,179 72,814 (3,747) 69,067 105 704822 Gentry Police 571,312 0.080399% 28,602 49,442 146,061 5,940 230,045 49 62,783 - 9,548 72,380 122,722 (24) 122,698 106 713722 Gillett Police 56,632 0.007970% 2,835 4,901 14,479 15,592 37,807 5 6,224 - 42,090 48,319 12,165 (9,718) 2,447 107 724222 Glenwood Police 161,312 0.022701% 8,076 13,960 41,241 10,801 74,078 14 17,727 - 1,380 19,121 34,651 2,572 37,223 108 726922 Goshen Police 195,335 0.027489% 9,779 16,905 49,939 39,119 115,742 17 21,466 - 1,675 23,158 41,959 13,870 55,829 109 733122 Gosnell Police 300,114 0.042234% 15,025 25,972 76,727 125,669 243,393 26 32,981 - - 33,007 64,467 39,371 103,838 110 739033 Gravel Ridge Fire Protection Dist. 218,663 0.030772% 10,947 18,924 55,903 - 85,774 19 24,030 - 18,157 42,206 46,970 (8,544) 38,426 111 737432 Gravette Fire 577,467 0.081265% 28,910 49,975 147,635 32,700 259,220 50 63,460 - 9,975 73,485 124,044 7,827 131,871 112 737422 Gravette Police 951,290 0.133872% 47,625 82,327 243,206 38,417 411,575 82 104,541 - 60,037 164,660 204,344 (18,833) 185,511 113 743922 Green Forest Police 928,772 0.130703% 46,498 80,378 237,449 66,316 430,641 80 102,066 - 1,323 103,469 199,507 26,217 225,724

Page 9: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between

Expected and Actual

Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion and

Differences Between

Employer Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Paid Pension Amounts by Employer

As of and for the year ended December 31, 2017

114 744732 Greenbrier Fire 64,601 0.009091% 3,234 5,591 16,516 19,456 44,797 6 7,099 - 12,846 19,951 13,877 5,811 19,688 115 746322 Greenland Police 395,175 0.055612% 19,784 34,199 101,030 2,616 157,629 34 43,427 - 6,247 49,708 84,886 (1,978) 82,908 116 747133 Greenwood Fire 101,231 0.014246% 5,068 8,761 25,881 2,342 42,052 9 11,125 - 1,176 12,310 21,745 904 22,649 117 747122 Greenwood Police 1,846,097 0.259795% 92,423 159,765 471,972 - 724,160 160 202,874 - 25,808 228,842 396,554 (9,956) 386,598 118 754422 Greers Ferry Police 299,916 0.042206% 15,015 25,955 76,676 23,301 140,947 26 32,959 - 699 33,684 64,424 7,157 71,581 119 776522 Hackett Police 87,688 0.012340% 4,390 7,589 22,418 1,219 35,616 8 9,636 - 2,193 11,837 18,836 (587) 18,249 120 804422 Hampton Police 160,769 0.022624% 8,049 13,913 41,102 5,612 68,676 14 17,667 - 115 17,796 34,534 1,646 36,180 121 813322 Hardy Police 211,946 0.029826% 10,611 18,342 54,186 17,259 100,398 18 23,291 - 30,285 53,594 45,527 (9,693) 35,834 122 823022 Harrisburg Police 400,699 0.056389% 20,061 34,677 102,443 23,237 180,418 35 44,034 - 19,553 63,622 86,073 4,003 90,076 123 834633 Harrison Fire 3,118,488 0.438854% 156,124 269,880 797,271 70,640 1,293,915 270 342,702 - 72,422 415,394 669,872 (15,867) 654,005 124 834622 Harrison Police 2,889,255 0.406595% 144,648 250,042 738,666 106,187 1,239,543 250 317,511 - 45,764 363,525 620,632 38,407 659,039 125 843522 Hartford Police 77,123 0.010853% 3,861 6,674 19,717 13,950 44,202 7 8,475 - 99,610 108,092 16,567 (48,637) (32,070) 126 847832 Haskell Fire 35,211 0.004955% 1,763 3,047 9,002 1,596 15,408 3 3,869 - 1,532 5,404 7,564 (152) 7,412 127 847822 Haskell Police 379,752 0.053441% 19,012 32,865 97,087 17,743 166,707 33 41,732 - 2,259 44,024 81,573 4,222 85,795 128 862133 Heber Springs Fire 261,865 0.036851% 13,110 22,662 66,948 15,593 118,313 23 28,777 - 5,561 34,361 56,250 5,606 61,856 129 862122 Heber Springs Police 1,310,226 0.184384% 65,595 113,390 334,972 - 513,957 113 143,985 - 77,608 221,706 281,445 (26,139) 255,306 130 865622 Hector Police 712 0.000100% 36 62 182 6,882 7,162 - 78 - 13,594 13,672 153 (841) (688) 131 864833 Helena-West Helena Fire 1,492,132 0.209983% 74,702 129,132 381,478 81,728 667,040 129 163,976 - 869 164,974 320,520 29,594 350,114 132 864823 Helena-West Helena Police 1,514,387 0.213115% 75,816 131,058 387,167 195,295 789,336 131 166,421 - 82,215 248,767 325,301 22,539 347,840 133 866422 Hermitage Police 94,217 0.013259% 4,717 8,154 24,088 3,243 40,202 8 10,354 - 740 11,102 20,239 907 21,146 134 885022 Highfill Police 206,044 0.028996% 10,315 17,831 52,677 13,055 93,878 18 22,643 - 12,445 35,106 44,260 3,113 47,373 135 900833 Holiday Island Fire 205,485 0.028917% 10,287 17,783 52,534 16,436 97,040 18 22,582 - 11,636 34,236 44,140 434 44,574 136 892322 Holly Grove Police 69,473 0.009777% 3,478 6,012 17,762 - 27,252 6 7,635 - 5,477 13,118 14,923 (1,774) 13,149 137 902433 Hope Fire 1,287,760 0.181222% 64,470 111,445 329,228 36,700 541,843 111 141,517 - 25,256 166,884 276,620 6,880 283,500 138 911337 Hot Springs Fire 8,483,589 1.193867% 424,723 734,187 2,168,910 35,396 3,363,216 734 932,292 - 135,539 1,068,565 1,822,333 (26,489) 1,795,844 139 911327 Hot Springs Police 11,177,571 1.572983% 559,594 967,329 2,857,653 195,178 4,579,754 967 1,228,344 - - 1,229,311 2,401,018 67,950 2,468,968 140 921032 Hot Springs Village Fire 1,948,958 0.274270% 97,573 168,667 498,270 - 764,510 169 214,178 - 125,866 340,213 418,650 (48,904) 369,746 141 921022 Hot Springs Village Police 1,786,431 0.251399% 89,436 154,601 456,718 - 700,755 155 196,317 - 95,155 291,627 383,738 (45,949) 337,789 142 932633 Hoxie Fire 59,570 0.008383% 2,982 5,155 15,230 14,298 37,665 5 6,546 - 416 6,967 12,796 6,383 19,179 143 932622 Hoxie Police 245,839 0.034596% 12,308 21,275 62,851 2,015 98,449 21 27,016 - 14,662 41,699 52,808 (3,274) 49,534 144 941522 Hughes Police 128,163 0.018036% 6,416 11,092 32,766 - 50,274 11 14,084 - 24,210 38,305 27,530 (11,468) 16,062 145 951222 Humphrey Police 71,283 0.010031% 3,569 6,169 18,224 6 27,968 6 7,834 - 2,304 10,144 15,312 (773) 14,539 146 971722 Huntington Police 61,563 0.008664% 3,082 5,328 15,739 11,810 35,959 5 6,765 - 1,005 7,775 13,224 5,325 18,549 147 962822 Huntsville Police 622,543 0.087608% 31,167 53,876 159,159 26,160 270,362 54 68,414 - - 68,468 133,726 10,864 144,590 148 981422 Huttig Police 75,395 0.010610% 3,775 6,525 19,275 4,753 34,328 7 8,285 - 4,007 12,299 16,195 (525) 15,670 149 1021933 Jacksonville Fire 6,735,410 0.947852% 337,202 582,896 1,721,972 135,935 2,778,005 583 740,179 - 307,271 1,048,033 1,446,812 (29,399) 1,417,413 150 1021922 Jacksonville Police 7,478,672 1.052449% 374,412 647,219 1,911,994 - 2,933,625 647 821,858 - 549,461 1,371,966 1,606,470 (192,846) 1,413,624 151 1031622 Jasper Police 102,174 0.014379% 5,115 8,842 26,122 1,174 41,253 9 11,228 - 10,615 21,852 21,948 (4,594) 17,354 152 1039132 Johnson Area Fire Departm 237,593 0.033436% 11,895 20,562 60,743 1,115 94,315 21 26,110 - 27,614 53,745 51,037 (9,750) 41,287 153 1038322 Johnson Police 1,055,819 0.148582% 52,859 91,373 269,930 6,890 421,052 91 116,028 - 80,636 196,755 226,797 (21,202) 205,595 154 1050233 Jonesboro Fire 14,889,024 2.095283% 745,405 1,288,526 3,806,521 483,409 6,323,861 1,288 1,636,209 - - 1,637,497 3,198,264 174,209 3,372,473 155 1050223 Jonesboro Police 16,455,673 2.315752% 823,837 1,424,107 4,207,050 432,574 6,887,568 1,424 1,808,374 - 182,303 1,992,101 3,534,791 48,027 3,582,818 156 1058822 Judsonia Police 235,846 0.033190% 11,807 20,411 60,296 5,489 98,003 20 25,918 - 5,122 31,060 50,661 (640) 50,021 157 1061822 Junction City Police 43,890 0.006177% 2,197 3,798 11,221 20,474 37,690 4 4,823 - - 4,827 9,428 6,017 15,445 158 1080422 Kensett Police 241,671 0.034010% 12,099 20,915 61,785 9,385 104,184 21 26,558 - 44,246 70,825 51,913 (16,091) 35,822 159 1083922 Kibler Police 148,647 0.020919% 7,442 12,864 38,003 12,444 70,753 13 16,335 - 3,270 19,618 31,930 5,549 37,479 160 1100222 Lake City Police 347,516 0.048905% 17,398 30,075 88,846 - 136,319 30 38,190 - 5,876 44,096 74,649 (2,377) 72,272 161 1103732 Lake Hamilton Fire 38,027 0.005351% 1,904 3,291 9,722 - 14,917 3 4,179 - 14,020 18,202 8,168 (7,260) 908 162 1120722 Lake Village Police 683,512 0.096188% 34,219 59,152 174,746 33,465 301,582 59 75,114 - 5,574 80,747 146,823 8,647 155,470 163 1111823 Lakeview Police 137,320 0.019325% 6,875 11,884 35,107 - 53,866 12 15,091 - 5,952 21,055 29,497 (2,307) 27,190 164 1086322 Lamar Police 177,179 0.024934% 8,870 15,333 45,298 5,536 75,037 15 19,471 - 5,405 24,891 38,059 (729) 37,330 165 1130422 Lavaca Police 270,341 0.038044% 13,534 23,396 69,115 190 106,235 23 29,709 - 9,370 39,102 58,071 (3,289) 54,782 166 1140122 Leachville Police 209,033 0.029417% 10,465 18,090 53,441 - 81,996 18 22,971 - 29,881 52,870 44,902 (11,947) 32,955 167 1150922 Lepanto Police 165,638 0.023310% 8,293 14,335 42,347 34,951 99,926 14 18,203 - 18,247 36,464 35,580 1,957 37,537 168 1152522 Lewisville Police 122,793 0.017280% 6,148 10,627 31,393 2,079 50,247 11 13,494 - 14,626 28,131 26,377 (4,077) 22,300 169 1161432 Lincoln Fire 78,353 0.011026% 3,923 6,781 20,032 - 30,736 7 8,610 - 1,758 10,375 16,831 (560) 16,271 170 1161422 Lincoln Police 465,507 0.065509% 23,305 40,286 119,011 25,343 207,945 40 51,156 - 21,994 73,190 99,994 (2,181) 97,813

Page 10: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between

Expected and Actual

Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion and

Differences Between

Employer Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Paid Pension Amounts by Employer

As of and for the year ended December 31, 2017

171 1157622 Little Flock Police 571,455 0.080419% 28,609 49,455 146,098 - 224,162 49 62,799 - 23,608 86,456 122,752 (11,695) 111,057 172 1160633 Little Rock Fire 65,951,155 9.281088% 3,301,781 5,707,545 16,861,041 406,413 26,276,780 5,707 7,247,612 - 379,036 7,632,355 14,166,757 19,806 14,186,563 173 1160623 Little Rock Police 70,073,033 9.861144% 3,508,143 6,064,263 17,914,835 124,218 27,611,459 6,068 7,700,580 - 502,186 8,208,834 15,052,163 (226,681) 14,825,482 174 1180022 Lonoke Police 698,144 0.098247% 34,952 60,419 178,487 6,813 280,671 60 76,722 - 42,361 119,143 149,966 (8,919) 141,047 175 10010 LOPFI Staff 1,595,836 0.224577% 79,894 138,107 407,991 3,292 629,284 138 175,372 - 65,434 240,944 342,796 (25,589) 317,207 176 1190833 Lowell Fire 1,856,220 0.261220% 92,930 160,641 474,560 193,449 921,580 161 203,987 - - 204,148 398,729 71,193 469,922 177 1190822 Lowell Police 1,336,750 0.188116% 66,923 115,685 341,753 64,786 589,147 116 146,900 - - 147,016 287,143 25,130 312,273 178 1195922 Luxora Police 117,043 0.016471% 5,860 10,129 29,923 - 45,912 10 12,862 - 27,529 40,401 25,142 (10,302) 14,840 179 1218133 Magnolia Fire 1,024,746 0.144209% 51,303 88,684 261,986 19,495 421,468 89 112,613 - 23,511 136,213 220,122 (892) 219,230 180 1218122 Magnolia Police 1,908,081 0.268518% 95,526 165,129 487,819 61,004 809,478 165 209,686 - 3,641 213,492 409,869 19,800 429,669 181 1229733 Malvern Fire 1,678,129 0.236157% 84,014 145,229 429,030 22,853 681,126 145 184,416 - 26,258 210,819 360,473 1,958 362,431 182 1229722 Malvern Police 1,539,571 0.216659% 77,077 133,238 393,606 37,876 641,797 133 169,189 - 89,433 258,755 330,710 (11,486) 319,224 183 1248332 Manila Fire 7,233 0.001018% 362 626 1,849 3,374 6,211 1 795 - - 796 1,554 992 2,546 184 1248322 Manila Police 353,790 0.049788% 17,712 30,618 90,450 - 138,780 31 38,879 - 61,582 100,492 75,996 (23,574) 52,422 185 1258022 Mansfield Police 279,339 0.039311% 13,985 24,175 71,416 10,168 119,744 24 30,698 - 9,611 40,333 60,004 1,628 61,632 186 1268832 Marianna Fire 105,427 0.014836% 5,278 9,124 26,953 1,110 42,465 9 11,586 - 2,699 14,294 22,646 (700) 21,946 187 1268822 Marianna Police 737,935 0.103847% 36,944 63,862 188,660 32,157 321,623 64 81,094 - 9,550 90,708 158,513 9,385 167,898 188 1278532 Marion Fire 335,108 0.047159% 16,777 29,001 85,673 9,739 141,190 29 36,826 - 23,325 60,180 71,983 (2,228) 69,755 189 1278526 Marion Police 2,336,269 0.328775% 116,963 202,185 597,290 49,937 966,375 202 256,741 - 4,389 261,332 501,847 19,787 521,634 190 1288222 Marked Tree Police 357,259 0.050276% 17,886 30,918 91,337 1,675 141,816 31 39,260 - 21,494 60,785 76,742 (6,189) 70,553 191 1297122 Marmaduke Police 324,467 0.045661% 16,244 28,080 82,953 4,094 131,371 28 35,657 - 4,070 39,755 69,698 286 69,984 192 1305622 Marshall Police 187,182 0.026342% 9,371 16,199 47,855 190 73,615 16 20,570 - 4,958 25,544 40,208 (1,446) 38,762 193 1308022 Marvell Police 275,493 0.038769% 13,792 23,842 70,432 6,969 115,035 24 30,275 - 7,835 38,134 59,178 1,176 60,354 194 1318833 Maumelle Fire 3,784,340 0.532558% 189,459 327,504 967,503 331,497 1,815,963 327 415,875 - - 416,202 812,902 122,362 935,264 195 1318823 Maumelle Police 3,194,695 0.449579% 159,939 276,475 816,754 133,009 1,386,177 276 351,077 - - 351,353 686,242 46,581 732,823 196 1324232 Mayflower Fire 66,044 0.009294% 3,306 5,716 16,885 118 26,025 6 7,258 - 5,695 12,959 14,187 (2,119) 12,068 197 1324222 Mayflower Police 676,018 0.095134% 33,844 58,504 172,831 72,647 337,826 58 74,290 - - 74,348 145,213 26,541 171,754 198 1328522 McCrory Police 312,776 0.044016% 15,659 27,068 79,964 2,344 125,035 27 34,372 - 1,567 35,966 67,186 273 67,459 199 1338233 McGehee Fire 835,228 0.117539% 41,815 72,282 213,534 18,776 346,407 72 91,786 - 45,748 137,606 179,413 (3,642) 175,771 200 1338222 McGehee Police 617,863 0.086950% 30,933 53,471 157,963 30,604 272,971 53 67,899 - 32,618 100,570 132,721 5,675 138,396 201 1358722 McRae Police 170,853 0.024044% 8,554 14,786 43,680 8,228 75,248 15 18,776 - 2,370 21,161 36,700 2,334 39,034 202 1377333 Mena Fire 235,171 0.033095% 11,774 20,352 60,124 36,054 128,304 20 25,844 - - 25,864 50,516 10,965 61,481 203 1388922 Mineral Springs Police 123,256 0.017345% 6,171 10,667 31,512 - 48,350 11 13,545 - 13,229 26,785 26,476 (4,956) 21,520 204 1398622 Monette Police 241,307 0.033958% 12,081 20,883 61,692 6,211 100,867 21 26,518 - 4,872 31,411 51,834 134 51,968 205 1408733 Monticello Fire 805,981 0.113423% 40,351 69,751 206,057 23,736 339,895 70 88,572 - 35,103 123,745 173,130 (495) 172,635 206 1418422 Montrose Police 21,347 0.003004% 1,069 1,847 5,458 7,678 16,052 2 2,346 - - 2,348 4,586 2,645 7,231 207 1421432 Morning Star FPA 48,218 0.006786% 2,414 4,173 12,328 - 18,915 4 5,299 - 1,734 7,037 10,358 (606) 9,752 208 1438933 Mountain Home Fire 3,097,503 0.435901% 155,073 268,064 791,906 - 1,215,043 268 340,396 - 130,401 471,065 665,365 (47,574) 617,791 209 1438922 Mountain Home Police 2,719,062 0.382645% 136,127 235,313 695,154 - 1,066,594 235 298,808 - 214,798 513,841 584,073 (100,629) 483,444 210 1447822 Mountain Pine Police 2,611 0.000367% 131 226 667 585 1,609 - 287 - 32,960 33,247 561 (9,379) (8,818) 211 1452422 Mountain View Police 620,521 0.087324% 31,066 53,701 158,642 13,077 256,486 54 68,191 - 12,849 81,094 133,292 845 134,137 212 1436222 Mountainburg Police 75,395 0.010610% 3,775 6,525 19,276 8,019 37,595 7 8,285 - - 8,292 16,195 2,967 19,162 213 1457522 Mulberry Police 132,232 0.018609% 6,620 11,444 33,806 3,607 55,477 11 14,531 - 1,115 15,657 28,404 951 29,355 214 1467222 Murfreesboro Police 210,175 0.029577% 10,522 18,189 53,733 13,122 95,566 18 23,097 - 953 24,068 45,147 5,039 50,186 215 1487733 Nashville Fire 125,925 0.017721% 6,304 10,898 32,194 17 49,413 11 13,838 - 3,973 17,822 27,049 (2,065) 24,984 216 1506733 Newport Fire 1,502,411 0.211429% 75,217 130,022 384,106 20,468 609,813 130 165,105 - 40,987 206,222 322,728 (2,021) 320,707 217 1506722 Newport Police 1,030,697 0.145047% 51,601 89,199 263,507 6,230 410,537 89 113,267 - 47,432 160,788 221,401 (11,089) 210,312 218 1509133 Nob Hill Fire 73,512 0.010345% 3,680 6,362 18,794 3,362 32,198 6 8,079 - 2,103 10,188 15,791 399 16,190 219 1536933 North Little Rock Fire 19,407,730 2.731185% 971,629 1,679,584 4,961,771 352,371 7,965,355 1,679 2,132,786 - 53,557 2,188,022 4,168,912 147,847 4,316,759 220 1536923 North Little Rock Police 18,161,919 2.555867% 909,259 1,571,769 4,643,268 437,446 7,561,742 1,572 1,995,879 - - 1,997,451 3,901,304 174,079 4,075,383 221 1547433 Oak Grove Fire Protection Dist. #25 143,477 0.020191% 7,183 12,417 36,681 45,865 102,146 12 15,767 - 6,454 22,233 30,820 16,244 47,064 222 1555522 Ola Police 148,513 0.020900% 7,435 12,853 37,969 10,083 68,340 13 16,321 - 6,657 22,991 31,902 2,151 34,053 223 1566022 Oppelo Police 78,882 0.011101% 3,949 6,827 20,167 7,843 38,786 7 8,669 - 581 9,257 16,944 3,937 20,881 224 1576833 Osceola Fire 1,714,877 0.241329% 85,854 148,409 438,425 24,443 697,131 148 188,454 - 15,754 204,356 368,367 6,700 375,067 225 1576822 Osceola Police 2,730,327 0.384230% 136,691 236,288 698,034 100,155 1,171,168 236 300,046 - 9,288 309,570 586,493 39,004 625,497 226 1585732 Ozark Fire 198,047 0.027871% 9,915 17,139 50,633 21,165 98,852 17 21,764 - 3,493 25,274 42,542 9,440 51,982 227 1585722 Ozark Police 409,376 0.057610% 20,495 35,428 104,661 11,883 172,467 35 44,988 - 32,321 77,344 87,937 (3,301) 84,636

Page 11: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between

Expected and Actual

Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion and

Differences Between

Employer Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Paid Pension Amounts by Employer

As of and for the year ended December 31, 2017

228 1599722 Pangburn Police 111,248 0.015656% 5,570 9,628 28,442 2,158 45,798 10 12,225 - 25,266 37,501 23,897 (9,527) 14,370 229 1616033 Paragould Fire 3,085,569 0.434222% 154,476 267,031 788,855 35,656 1,246,018 267 339,084 - 9,021 348,372 662,801 13,590 676,391 230 1616022 Paragould Police 4,700,159 0.661438% 235,309 406,761 1,201,640 108,066 1,951,776 407 516,518 - - 516,925 1,009,626 43,130 1,052,756 231 1623322 Patterson Police 105,002 0.014777% 5,257 9,087 26,845 20,914 62,103 9 11,539 - - 11,548 22,555 6,257 28,812 232 1627622 Pea Ridge Police 1,441,843 0.202906% 72,184 124,780 368,621 71,975 637,560 125 158,449 - - 158,574 309,718 28,512 338,230 233 1628422 Perla Police 37,764 0.005314% 1,891 3,268 9,655 17,616 32,430 3 4,150 - 7,113 11,266 8,112 2,220 10,332 234 1631422 Perryville Police 385,365 0.054231% 19,293 33,350 98,522 42,665 193,830 33 42,349 - - 42,382 82,779 17,474 100,253 235 1646233 Pine Bluff Fire 9,102,488 1.280963% 455,707 787,748 2,327,138 65,762 3,636,355 788 1,000,305 - 192,981 1,194,074 1,955,276 (38,025) 1,917,251 236 1646223 Pine Bluff Police 10,147,624 1.428042% 508,031 878,196 2,594,337 95,248 4,075,812 878 1,115,159 - 712,876 1,828,913 2,179,779 (171,851) 2,007,928 237 1657822 Plainview Police 52,867 0.007440% 2,647 4,575 13,516 11,321 32,059 5 5,810 - 219 6,034 11,356 5,141 16,497 238 1643822 Pleasant Plains Police 2,518 0.000354% 126 218 644 3,522 4,510 - 277 - 20,718 20,995 541 (5,978) (5,437) 239 1665933 Pocahontas Fire 670,954 0.094421% 33,591 58,066 171,536 2,228 265,421 58 73,734 - 11,572 85,364 144,126 (2,958) 141,168 240 1665922 Pocahontas Police 1,228,565 0.172892% 61,507 106,322 314,094 55,031 536,954 106 135,011 - 57,191 192,308 263,904 (13,130) 250,774 241 1671322 Portland Police 39,113 0.005504% 1,958 3,385 10,000 18,245 33,588 3 4,298 - - 4,301 8,402 5,361 13,763 242 1668322 Pottsville Police 416,332 0.058589% 20,843 36,030 106,439 73,438 236,750 36 45,752 - 33,554 79,342 89,431 10,730 100,161 243 1675632 Prairie Grove Fire 88,380 0.012437% 4,425 7,649 22,595 7,286 41,955 8 9,712 - 39,601 49,321 18,985 (10,408) 8,577 244 1675622 Prairie Grove Police 1,142,725 0.160812% 57,209 98,894 292,148 1,542 449,793 99 125,578 - 22,021 147,698 245,465 (7,333) 238,132 245 1685333 Pulaski Co Fire 2,786,051 0.392072% 139,481 241,110 712,280 119,321 1,212,192 241 306,169 - 46,545 352,955 598,463 48,012 646,475 246 1695022 Ravenden Police 70,130 0.009869% 3,511 6,069 17,929 463 27,972 6 7,707 - 6,590 14,303 15,064 (3,349) 11,715 247 1704322 Rector Police 294,993 0.041513% 14,769 25,529 75,418 858 116,574 26 32,418 - 66,713 99,157 63,367 (29,066) 34,301 248 1713222 Redfield Police 466,369 0.065631% 23,348 40,360 119,232 21,117 204,057 40 51,251 - 7,450 58,741 100,179 2,698 102,877 249 1714022 Rison Police 221,849 0.031220% 11,107 19,199 56,718 - 87,024 19 24,380 - 32,875 57,274 47,655 (14,034) 33,621 250 1720522 Rockport Police 444,486 0.062551% 22,253 38,467 113,637 45,743 220,100 38 48,846 - - 48,884 95,479 17,488 112,967 251 1724833 Rogers Fire 15,344,434 2.159371% 768,204 1,327,938 3,922,951 118,207 6,137,300 1,328 1,686,256 - 522,575 2,210,159 3,296,089 (212,975) 3,083,114 252 1724822 Rogers Police 12,247,481 1.723547% 613,158 1,059,922 3,131,185 - 4,804,265 1,060 1,345,920 - 694,722 2,041,702 2,630,842 (267,642) 2,363,200 253 1733733 Russellville Fire 5,556,358 0.781928% 278,174 480,858 1,420,536 - 2,179,568 481 610,608 - 73,975 685,064 1,193,544 (28,225) 1,165,319 254 1733722 Russellville Police 5,282,817 0.743433% 264,479 457,186 1,350,602 - 2,072,267 457 580,548 - 265,507 846,512 1,134,785 (88,988) 1,045,797 255 1753122 Salem Police 294,093 0.041387% 14,723 25,451 75,188 5,719 121,081 25 32,319 - 39,974 72,318 63,173 (17,730) 45,443 256 1763933 Searcy Fire 4,439,776 0.624795% 222,273 384,227 1,135,071 81,959 1,823,530 384 487,903 - 41,789 530,076 953,694 31,294 984,988 257 1763922 Searcy Police 4,274,798 0.601578% 214,014 369,950 1,092,893 56,699 1,733,556 370 469,773 - 232,118 702,261 918,256 (44,121) 874,135 258 1765522 Shannon Hills Police 368,298 0.051829% 18,439 31,873 94,159 34,537 179,008 32 40,474 - 7,578 48,084 79,113 10,464 89,577 259 1774432 Sheridan Fire 41,792 0.005881% 2,092 3,617 10,684 13,534 29,927 4 4,593 - - 4,597 8,977 4,993 13,970 260 1778722 Sherwood Police 7,632,223 1.074057% 382,100 660,508 1,951,251 - 2,993,859 660 838,733 - 895,788 1,735,181 1,639,453 (353,216) 1,286,237 261 1783333 Siloam Springs Fire 5,642,779 0.794090% 282,500 488,337 1,442,630 265,056 2,478,523 488 620,105 - 10,038 630,631 1,212,107 95,628 1,307,735 262 1783322 Siloam Springs Police 4,133,427 0.581683% 206,936 357,715 1,056,750 210,942 1,832,343 358 454,237 - 49,807 504,402 887,888 46,146 934,034 263 1793022 Smackover Police 499,044 0.070229% 24,984 43,188 127,585 5,132 200,889 43 54,842 - 4,456 59,341 107,198 741 107,939 264 1803133 Springdale Fire 16,436,556 2.313062% 822,880 1,422,452 4,202,162 188,383 6,635,877 1,422 1,806,273 - 223,554 2,031,249 3,530,684 14,608 3,545,292 265 1803122 Springdale Police 17,558,623 2.470967% 879,055 1,519,558 4,489,029 302,361 7,190,003 1,519 1,929,581 - 501,625 2,432,725 3,771,712 (26,825) 3,744,887 266 1813922 Stamps Police 213,050 0.029982% 10,666 18,438 54,468 14,166 97,738 18 23,413 - 3,971 27,402 45,765 3,089 48,854 267 1824422 Star City Police 338,427 0.047626% 16,943 29,288 86,522 12,426 145,179 29 37,191 - - 37,220 72,696 4,956 77,652 268 1843022 Strong Police 37,915 0.005336% 1,898 3,281 9,693 2,795 17,667 3 4,167 - 61,828 65,998 8,144 (31,859) (23,715) 269 1854633 Stuttgart Fire 1,177,330 0.165682% 58,942 101,888 300,996 19,584 481,410 102 129,381 - 10,280 139,763 252,898 1,239 254,137 270 1854622 Stuttgart Police 1,775,327 0.249836% 88,880 153,640 453,879 33,530 729,929 154 195,097 - - 195,251 381,352 15,857 397,209 271 1873222 Sulphur Police 123,643 0.017400% 6,190 10,700 31,611 26,936 75,437 11 13,588 - 10,471 24,070 26,559 7,553 34,112 272 1879122 Swifton Police 84,956 0.011956% 4,253 7,352 21,720 3,173 36,498 7 9,336 - 12,891 22,234 18,249 (2,968) 15,281 273 1892933 Texarkana Fire 7,290,684 1.025994% 365,001 630,950 1,863,933 234,560 3,094,444 631 801,200 - 7,199 809,030 1,566,089 65,903 1,631,992 274 1892923 Texarkana Police 7,707,530 1.084655% 385,870 667,025 1,970,504 91,652 3,115,051 667 847,008 - 83,034 930,709 1,655,630 4,717 1,660,347 275 1909732 Tontitown Area Fire - 0.000000% - - - - - - - - 6,166 6,166 - (3,297) (3,297) 276 1908932 Tontitown Fire - 0.000000% - - - - - - - - 19,967 19,967 - (8,231) (8,231) 277 1908922 Tontitown Police 621,412 0.087449% 31,110 53,778 158,870 69,382 313,140 54 68,289 - 62,532 130,875 133,483 (9,897) 123,586 278 1922433 Trumann Fire 471,955 0.066417% 23,628 40,844 120,660 16,076 201,208 41 51,865 - 4,154 56,060 101,379 3,310 104,689 279 1922422 Trumann Police 1,695,075 0.238542% 84,862 146,695 433,362 7,990 672,909 147 186,278 - 11,592 198,017 364,114 (3,564) 360,550 280 1931322 Tuckerman Police 265,727 0.037395% 13,303 22,997 67,936 31,020 135,256 23 29,202 - - 29,225 57,080 11,135 68,215 281 1937222 Tyronza Police 146,975 0.020683% 7,358 12,720 37,576 8,849 66,503 13 16,152 - 22,457 38,622 31,571 (2,969) 28,602 282 1941033 Van Buren Fire 4,352,885 0.612567% 217,923 376,707 1,112,857 85,860 1,793,347 377 478,354 - 30,954 509,685 935,029 25,772 960,801 283 1941022 Van Buren Police 3,387,887 0.476766% 169,611 293,194 866,145 68,473 1,397,423 293 372,307 - 13,637 386,237 727,741 22,134 749,875 284 1952632 Vilonia Fire 94,223 0.013260% 4,717 8,154 24,089 10,358 47,318 8 10,355 - 533 10,896 20,240 4,303 24,543

Page 12: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between

Expected and Actual

Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion and

Differences Between

Employer Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Paid Pension Amounts by Employer

As of and for the year ended December 31, 2017

285 1952622 Vilonia Police 869,389 0.122346% 43,525 75,239 222,267 4,706 345,737 75 95,540 - 15,717 111,332 186,751 (2,386) 184,365 286 1991722 Waldo Police 51,413 0.007235% 2,574 4,449 13,144 13,772 33,939 4 5,650 - 4,172 9,826 11,044 3,864 14,908 287 2002822 Waldron Police 814,848 0.114671% 40,795 70,519 208,324 47,625 367,263 71 89,547 - 20,040 109,658 175,035 4,548 179,583 288 2011733 Walnut Ridge Fire 464,512 0.065369% 23,255 40,200 118,757 17,535 199,747 40 51,047 - - 51,087 99,780 6,103 105,883 289 2011722 Walnut Ridge Police 529,809 0.074558% 26,524 45,851 135,451 37,126 244,952 46 58,223 - 12,493 70,762 113,807 5,070 118,877 290 2016832 Ward Fire 110,491 0.015549% 5,532 9,562 28,248 1,040 44,382 10 12,142 - 12,086 24,238 23,734 (5,260) 18,474 291 2016822 Ward Police 496,340 0.069848% 24,849 42,954 126,894 14,164 208,861 43 54,545 - 15,132 69,720 106,617 1,826 108,443 292 2021433 Warren Fire 176,303 0.024811% 8,826 15,258 45,074 4,037 73,195 15 19,375 - 917 20,307 37,871 1,619 39,490 293 2041922 Weiner Police 80,183 0.011284% 4,014 6,939 20,500 5,297 36,750 7 8,812 - 2,971 11,790 17,224 270 17,494 294 2050832 West Fork Fire 172,881 0.024329% 8,655 14,961 44,199 5,701 73,516 15 18,999 - 7,769 26,783 37,136 (1,282) 35,854 295 2050822 West Fork Police 448,470 0.063112% 22,452 38,811 114,656 8,542 184,461 39 49,284 - 31,497 80,820 96,334 (5,616) 90,718 296 2060533 West Memphis Fire 5,723,680 0.805475% 286,550 495,339 1,463,313 45,838 2,291,040 495 628,996 - 48,483 677,974 1,229,486 8,113 1,237,599 297 2060522 West Memphis Police 7,970,627 1.121680% 399,042 689,794 2,037,767 17,925 3,144,528 690 875,921 - 161,717 1,038,328 1,712,145 (42,615) 1,669,530 298 2070222 Wheatley Police 46,426 0.006533% 2,324 4,018 11,869 - 18,211 4 5,102 - 4,567 9,673 9,973 (1,738) 8,235 299 2081822 White Hall Police 1,548,022 0.217848% 77,500 133,969 395,766 - 607,235 134 170,118 - 43,942 214,194 332,526 (15,947) 316,579 300 2100822 Wilmot Police 166,883 0.023485% 8,355 14,442 42,665 17,516 82,978 14 18,339 - 4,534 22,887 35,848 3,162 39,010 301 2109122 Wilson Police 179,511 0.025262% 8,987 15,535 45,894 59,676 130,092 16 19,727 - - 19,743 38,560 21,635 60,195 302 2119933 Wynne Fire 769,580 0.108300% 38,528 66,601 196,750 56,346 358,225 67 84,572 - 17,502 102,141 165,311 7,673 172,984 303 2119922 Wynne Police 1,370,732 0.192899% 68,624 118,626 350,441 66,803 604,494 119 150,635 - - 150,754 294,443 26,404 320,847

TOTAL 710,597,274 100.000000% 35,575,362$ 61,496,511$ 181,670,963$ 13,603,115$ 292,345,951$ 61,491$ 78,090,113$ -$ 17,080,070$ 95,231,674$ 152,641,133$ (1,324,534)$ 151,316,599$

Page 13: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Altheimer Police 0.021518% 35,681$ 35,049$ 24,330$ 4,386$ -$ -$ 99,446$ 17,180$ 16,446$ 9,066$ 472$ -$ -$ 43,164$ 18,501$ 18,603$ 15,264$ 3,914$ -$ -$ 56,282$ Altus Police 0.007820% (5,371) (4,188) 5,086 2,147 - - (2,326) 6,243 5,977 3,295 171 - - 15,686 (11,614) (10,165) 1,791 1,976 - - (18,012) Amity Police 0.012740% 13,333 12,819 7,697 1,094 - - 34,943 10,171 9,737 5,367 280 - - 25,555 3,162 3,082 2,330 814 - - 9,388 Arkadelphia Fire 0.096531% 68,715 65,573 33,895 (367) - - 167,816 77,069 73,779 40,669 2,115 - - 193,632 (8,354) (8,206) (6,774) (2,482) - - (25,816) Ash Flat Fire 0.052240% 39,757 38,210 21,165 428 - - 99,560 41,708 39,927 22,009 1,146 - - 104,790 (1,951) (1,717) (844) (718) - - (5,230) Ash Flat Police 0.026633% 23,153 21,952 10,375 (21) - - 55,459 21,263 20,355 11,220 585 - - 53,423 1,890 1,597 (845) (606) - - 2,036 Ashdown Police 0.127643% 77,735 75,300 44,874 (497) - - 197,412 101,910 97,558 53,777 2,797 - - 256,042 (24,175) (22,258) (8,903) (3,294) - - (58,630) Atkins Police 0.097151% 71,698 68,398 36,765 1,348 - - 178,209 77,565 74,253 40,930 2,129 - - 194,877 (5,867) (5,855) (4,165) (781) - - (16,668) Augusta Police 0.083198% 44,462 44,242 32,732 618 - - 122,054 66,424 63,588 35,051 1,825 - - 166,888 (21,962) (19,346) (2,319) (1,207) - - (44,834) Austin Police 0.019815% 11,269 10,236 1,004 (2,556) - - 19,953 15,821 15,145 8,348 434 - - 39,748 (4,552) (4,909) (7,344) (2,990) - - (19,795) Bald Knob Police 0.055642% 64,877 62,720 41,172 7,966 - - 176,735 44,424 42,527 23,442 1,221 - - 111,614 20,453 20,193 17,730 6,745 - - 65,121 Barling Fire 0.056668% 39,328 37,249 22,442 3,787 - - 102,806 45,243 43,311 23,874 1,243 - - 113,671 (5,915) (6,062) (1,432) 2,544 - - (10,865) Barling Police 0.137038% 114,325 108,798 50,089 (3,392) - - 269,820 109,410 104,739 57,735 3,004 - - 274,888 4,915 4,059 (7,646) (6,396) - - (5,068) Batesville Fire 0.176903% 147,389 140,958 78,944 6,400 - - 373,691 141,238 135,207 74,530 3,876 - - 354,851 6,151 5,751 4,414 2,524 - - 18,840 Batesville Police 0.243302% 385,950 368,853 176,171 7,075 - - 938,049 194,251 185,957 102,504 5,331 - - 488,043 191,699 182,896 73,667 1,744 - - 450,006 Bauxite Police 0.010777% 5,777 5,573 3,237 (143) - - 14,444 8,604 8,237 4,540 236 - - 21,617 (2,827) (2,664) (1,303) (379) - - (7,173) Bay Police 0.037168% 29,007 27,979 16,478 949 - - 74,413 29,675 28,408 15,659 814 - - 74,556 (668) (429) 819 135 - - (143) Beaver Lake Fire 0.017038% 8,066 8,204 7,583 775 - - 24,628 13,603 13,022 7,178 374 - - 34,177 (5,537) (4,818) 405 401 - - (9,549) Beebe Fire 0.008353% (688) (1,050) (1,829) (523) - - (4,090) 6,669 6,385 3,519 184 - - 16,757 (7,357) (7,435) (5,348) (707) - - (20,847) Bella Vista Fire 0.954841% 807,791 769,523 403,722 21,502 - - 2,002,538 762,339 729,787 402,277 20,924 - - 1,915,327 45,452 39,736 1,445 578 - - 87,211 Bella Vista Police 0.590969% 493,022 478,115 296,942 24,729 - - 1,292,808 471,825 451,679 248,977 12,950 - - 1,185,431 21,197 26,436 47,965 11,779 - - 107,377 Benton Fire 1.063072% 1,017,428 966,495 518,705 60,305 - - 2,562,933 848,749 812,508 447,875 23,297 - - 2,132,429 168,679 153,987 70,830 37,008 - - 430,504 Benton Police 0.981716% 730,810 691,952 342,908 6,254 - - 1,771,924 783,796 750,328 413,600 21,513 - - 1,969,237 (52,986) (58,376) (70,692) (15,259) - - (197,313) Bentonville Fire 1.561656% 1,236,879 1,190,561 699,064 49,576 - - 3,176,080 1,246,815 1,193,577 657,930 34,223 - - 3,132,545 (9,936) (3,016) 41,134 15,353 - - 43,535 Bentonville Police 1.150338% 1,081,815 1,031,663 540,698 34,933 - - 2,689,109 918,422 879,206 484,641 25,209 - - 2,307,478 163,393 152,457 56,057 9,724 - - 381,631 Berryville Police 0.173291% 105,269 101,639 64,356 4,152 - - 275,416 138,354 132,447 73,008 3,797 - - 347,606 (33,085) (30,808) (8,652) 355 - - (72,190) Bethel Heights Fire 0.000000% (11,575) (10,530) (2,042) - - - (24,147) - - - - - - - (11,575) (10,530) (2,042) - - - (24,147) Bethel Heights Police 0.093744% 91,222 87,106 45,548 2,697 - - 226,573 74,844 71,649 39,495 2,053 - - 188,041 16,378 15,457 6,053 644 - - 38,532 Black Rock Police 0.006417% 4,442 4,071 935 (529) - - 8,919 5,123 4,904 2,703 141 - - 12,871 (681) (833) (1,768) (670) - - (3,952) Blytheville Fire 0.301881% 210,222 200,148 111,358 7,638 - - 529,366 241,020 230,728 127,183 6,615 - - 605,546 (30,798) (30,580) (15,825) 1,023 - - (76,180) Blytheville Police 0.316330% 232,795 222,261 122,320 6,353 - - 583,729 252,556 241,772 133,271 6,932 - - 634,531 (19,761) (19,511) (10,951) (579) - - (50,802) Bono Police 0.045077% 38,062 36,371 19,250 735 - - 94,418 35,989 34,452 18,991 988 - - 90,420 2,073 1,919 259 (253) - - 3,998 Bradford Police 0.024939% 23,105 21,881 8,624 (1,440) - - 52,170 19,911 19,061 10,507 545 - - 50,024 3,194 2,820 (1,883) (1,985) - - 2,146 Bradley Police 0.002893% (3,975) (3,549) (2,483) (2,233) - - (12,240) 2,310 2,211 1,219 63 - - 5,803 (6,285) (5,760) (3,702) (2,296) - - (18,043) Brinkley Fire 0.011028% 9,212 8,800 4,706 230 - - 22,948 8,804 8,429 4,646 241 - - 22,120 408 371 60 (11) - - 828 Brinkley Police 0.075771% 69,054 66,322 36,767 2,179 - - 174,322 60,495 57,912 31,923 1,660 - - 151,990 8,559 8,410 4,844 519 - - 22,332 Brookland Police 0.030132% 49,997 48,970 30,461 3,275 - - 132,703 24,057 23,030 12,695 658 - - 60,440 25,940 25,940 17,766 2,617 - - 72,263 Bryant Fire 0.668657% 526,226 499,303 256,962 12,831 - - 1,295,322 533,852 511,056 281,707 14,653 - - 1,341,268 (7,626) (11,753) (24,745) (1,822) - - (45,946) Bryant Police 0.622642% 456,797 439,112 267,845 26,195 - - 1,189,949 497,113 475,887 262,321 13,644 - - 1,248,965 (40,316) (36,775) 5,524 12,551 - - (59,016) Bull Shoals Fire 0.010274% 2,382 2,630 3,282 (100) - - 8,194 8,203 7,853 4,329 224 - - 20,609 (5,821) (5,223) (1,047) (324) - - (12,415) Bull Shoals Police 0.037920% 36,536 36,517 25,245 779 - - 99,077 30,275 28,982 15,976 830 - - 76,063 6,261 7,535 9,269 (51) - - 23,014 Cabot Fire 0.557407% 448,067 425,032 213,612 7,438 - - 1,094,149 445,030 426,028 234,837 12,216 - - 1,118,111 3,037 (996) (21,225) (4,778) - - (23,962) Cabot Police 0.669337% 520,053 497,277 277,672 18,308 - - 1,313,310 534,394 511,576 281,994 14,667 - - 1,342,631 (14,341) (14,299) (4,322) 3,641 - - (29,321) Caddo Valley Fire 0.012040% 12,332 11,930 8,161 1,669 - - 34,092 9,613 9,202 5,072 264 - - 24,151 2,719 2,728 3,089 1,405 - - 9,941 Caddo Valley Police 0.033092% 32,356 30,739 17,599 3,029 - - 83,723 26,421 25,293 13,942 725 - - 66,381 5,935 5,446 3,657 2,304 - - 17,342 Camden Fire 0.376068% 302,011 288,114 154,168 7,777 - - 752,070 300,250 287,429 158,438 8,242 - - 754,359 1,761 685 (4,270) (465) - - (2,289) Camden Police 0.182898% 154,975 146,620 74,146 5,319 - - 381,060 146,024 139,789 77,055 4,010 - - 366,878 8,951 6,831 (2,909) 1,309 - - 14,182 Cammack Village Police 0.039984% 24,303 23,563 12,161 (2,045) - - 57,982 31,923 30,560 16,845 875 - - 80,203 (7,620) (6,997) (4,684) (2,920) - - (22,221) Caraway Police 0.026857% 21,157 19,855 8,480 (323) - - 49,169 21,442 20,527 11,315 587 - - 53,871 (285) (672) (2,835) (910) - - (4,702) Carlisle Police 0.041043% 40,806 39,003 22,640 3,280 - - 105,729 32,769 31,369 17,292 899 - - 82,329 8,037 7,634 5,348 2,381 - - 23,400 Cave City Fire 0.006892% 10,642 9,884 3,705 300 - - 24,531 5,503 5,268 2,904 152 - - 13,827 5,139 4,616 801 148 - - 10,704 Cave City Police 0.038767% 29,370 28,049 15,391 820 - - 73,630 30,952 29,630 16,333 850 - - 77,765 (1,582) (1,581) (942) (30) - - (4,135) Cave Springs Police 0.076119% 60,454 56,844 24,553 (1,010) - - 140,841 60,773 58,178 32,069 1,666 - - 152,686 (319) (1,334) (7,516) (2,676) - - (11,845) Centerton Fire 0.161424% 268,839 260,833 163,854 28,340 - - 721,866 128,880 123,377 68,009 3,537 - - 323,803 139,959 137,456 95,845 24,803 - - 398,063 Centerton Police 0.256573% 286,348 276,549 167,954 22,221 - - 753,072 204,846 196,099 108,095 5,623 - - 514,663 81,502 80,450 59,859 16,598 - - 238,409 Central City Police 0.000000% (6,454) (6,518) (5,320) (1,246) - - (19,538) - - - - - - - (6,454) (6,518) (5,320) (1,246) - - (19,538) Cherokee Village Fire 0.146851% 10,059 17,054 50,479 526 - - 78,118 117,245 112,239 61,869 3,220 - - 294,573 (107,186) (95,185) (11,390) (2,694) - - (216,455) Cherokee Village Police 0.086582% 62,580 60,076 34,743 1,951 - - 159,350 69,127 66,175 36,477 1,898 - - 173,677 (6,547) (6,099) (1,734) 53 - - (14,327) Cherry Valley Police 0.011092% 14,433 13,199 6,395 2,452 - - 36,479 8,856 8,478 4,673 243 - - 22,250 5,577 4,721 1,722 2,209 - - 14,229 Clarendon Police 0.037225% 31,007 29,857 17,290 1,125 - - 79,279 29,720 28,451 15,683 815 - - 74,669 1,287 1,406 1,607 310 - - 4,610 Clarksville Police 0.228261% 112,535 109,885 69,899 (3,399) - - 288,920 182,242 174,460 96,167 5,003 - - 457,872 (69,707) (64,575) (26,268) (8,402) - - (168,952) Clinton Fire 0.008205% 7,570 7,192 3,893 459 - - 19,114 6,551 6,271 3,457 181 - - 16,460 1,019 921 436 278 - - 2,654 Clinton Police 0.076827% 14,897 14,333 7,785 (4,860) - - 32,155 61,338 58,719 32,368 1,684 - - 154,109 (46,441) (44,386) (24,583) (6,544) - - (121,954) Coal Hill Police 0.009950% 14,638 14,191 10,908 3,391 - - 43,128 7,944 7,604 4,192 218 - - 19,958 6,694 6,587 6,716 3,173 - - 23,170 Concord Police 0.007631% 8,757 7,949 1,816 (317) - - 18,205 6,093 5,833 3,215 167 - - 15,308 2,664 2,116 (1,399) (484) - - 2,897 Conway Fire 1.725743% 1,328,170 1,253,414 596,516 8,392 - - 3,186,492 1,377,822 1,318,990 727,061 37,817 - - 3,461,690 (49,652) (65,576) (130,545) (29,425) - - (275,198) Conway Police 2.015904% 1,334,654 1,289,493 788,008 37,336 - - 3,449,491 1,609,484 1,540,760 849,306 44,176 - - 4,043,726 (274,830) (251,267) (61,298) (6,840) - - (594,235) Corning Police 0.084102% 65,452 62,716 35,215 2,018 - - 165,401 67,146 64,279 35,432 1,843 - - 168,700 (1,694) (1,563) (217) 175 - - (3,299) Cotter Police 0.016094% 3,007 3,294 5,342 865 - - 12,508 12,850 12,301 6,781 352 - - 32,284 (9,843) (9,007) (1,439) 513 - - (19,776) Cotton Plant Police 0.003008% (1,896) (1,541) 637 (99) - - (2,899) 2,401 2,299 1,267 66 - - 6,033 (4,297) (3,840) (630) (165) - - (8,932) Crossett Fire 0.261738% 215,826 207,331 120,089 9,505 - - 552,751 208,970 200,047 110,271 5,735 - - 525,023 6,856 7,284 9,818 3,770 - - 27,728 Crossett Police 0.183282% 148,829 140,897 63,797 (3,023) - - 350,500 146,331 140,083 77,217 4,017 - - 367,648 2,498 814 (13,420) (7,040) - - (17,148) De Queen Fire 0.033902% 24,818 24,669 15,936 (730) - - 64,693 27,067 25,911 14,283 743 - - 68,004 (2,249) (1,242) 1,653 (1,473) - - (3,311) De Queen Police 0.180359% 109,683 107,164 73,212 4,829 - - 294,888 143,998 137,849 75,986 3,952 - - 361,785 (34,315) (30,685) (2,774) 877 - - (66,897) Decatur Police 0.079876% 53,502 52,304 34,513 1,755 - - 142,074 63,772 61,049 33,652 1,751 - - 160,224 (10,270) (8,745) 861 4 - - (18,150) Dermott Police 0.052061% 23,035 23,423 17,160 (2,392) - - 61,226 41,566 39,791 21,934 1,140 - - 104,431 (18,531) (16,368) (4,774) (3,532) - - (43,205) Des Arc Police 0.052686% 44,014 42,506 26,562 3,015 - - 116,097 42,064 40,268 22,197 1,155 - - 105,684 1,950 2,238 4,365 1,860 - - 10,413

Arkansas Local Police and Fire Retirement System Additional GASB No. 68 Disclosures as of December 31, 2017

Schedule of LOPFI Paid Deferred Inflows and Outflows by Year

Page 14: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Devalls Bluff Police 0.009421% (1,573) (2,046) (3,162) (930) - - (7,711) 7,522 7,201 3,969 206 - - 18,898 (9,095) (9,247) (7,131) (1,136) - - (26,609) DeWitt Police 0.097269% 13,958 18,049 35,376 474 - - 67,857 77,659 74,343 40,980 2,131 - - 195,113 (63,701) (56,294) (5,604) (1,657) - - (127,256) Diaz Police 0.021420% 13,265 12,235 2,381 (2,492) - - 25,389 17,102 16,372 9,024 469 - - 42,967 (3,837) (4,137) (6,643) (2,961) - - (17,578) Dierks Police 0.041963% 26,227 25,119 13,925 (12) - - 65,259 33,503 32,072 17,679 918 - - 84,172 (7,276) (6,953) (3,754) (930) - - (18,913) Dover Police 0.054490% 47,536 45,561 25,846 2,232 - - 121,175 43,505 41,647 22,957 1,193 - - 109,302 4,031 3,914 2,889 1,039 - - 11,873 East Camden Police 0.008701% 8,410 8,080 4,871 673 - - 22,034 6,947 6,650 3,666 190 - - 17,453 1,463 1,430 1,205 483 - - 4,581 El Dorado Fire 0.492071% 440,202 420,672 223,047 11,352 - - 1,095,273 392,866 376,091 207,311 10,782 - - 987,050 47,336 44,581 15,736 570 - - 108,223 El Dorado Police 0.371293% 324,644 308,980 152,735 1,780 - - 788,139 296,438 283,780 156,427 8,136 - - 744,781 28,206 25,200 (3,692) (6,356) - - 43,358 Elkins Fire 0.018159% 12,267 11,809 6,996 319 - - 31,391 14,498 13,879 7,650 399 - - 36,426 (2,231) (2,070) (654) (80) - - (5,035) Elkins Police 0.065632% 66,694 63,778 36,038 4,444 - - 170,954 52,400 50,163 27,651 1,438 - - 131,652 14,294 13,615 8,387 3,006 - - 39,302 Elm Springs Police 0.056353% 45,374 43,290 23,621 1,608 - - 113,893 44,992 43,071 23,742 1,234 - - 113,039 382 219 (121) 374 - - 854 Eureka Springs Fire 0.130049% 97,540 92,709 47,853 1,395 - - 239,497 103,830 99,397 54,790 2,849 - - 260,866 (6,290) (6,688) (6,937) (1,454) - - (21,369) Eureka Springs Police 0.158287% 116,486 110,191 51,078 (2,155) - - 275,600 126,375 120,979 66,687 3,469 - - 317,510 (9,889) (10,788) (15,609) (5,624) - - (41,910) Fairfield Bay Police 0.077479% 42,190 41,993 31,810 1,377 - - 117,370 61,858 59,217 32,642 1,698 - - 155,415 (19,668) (17,224) (832) (321) - - (38,045) Farmington Fire 0.046250% 50,340 48,615 27,832 2,195 - - 128,982 36,926 35,349 19,485 1,014 - - 92,774 13,414 13,266 8,347 1,181 - - 36,208 Farmington Police 0.170667% 150,090 144,341 83,687 7,059 - - 385,177 136,259 130,441 71,902 3,740 - - 342,342 13,831 13,900 11,785 3,319 - - 42,835 Fayetteville Fire 2.760478% 2,263,332 2,180,043 1,297,821 110,461 - - 5,851,657 2,203,947 2,109,840 1,162,998 60,492 - - 5,537,277 59,385 70,203 134,823 49,969 - - 314,380 Fayetteville Police 2.292706% 1,880,907 1,795,031 973,423 62,422 - - 4,711,783 1,830,481 1,752,321 965,924 50,243 - - 4,598,969 50,426 42,710 7,499 12,179 - - 112,814 Flippin Police 0.053618% 41,066 39,501 20,473 (1,012) - - 100,028 42,808 40,980 22,589 1,176 - - 107,553 (1,742) (1,479) (2,116) (2,188) - - (7,525) Foreman Police 0.000000% (17,560) (17,586) (11,639) (1,292) - - (48,077) - - - - - - - (17,560) (17,586) (11,639) (1,292) - - (48,077) Forrest City Fire 0.260653% 175,119 166,023 86,536 2,635 - - 430,313 208,103 199,218 109,814 5,711 - - 522,846 (32,984) (33,195) (23,278) (3,076) - - (92,533) Forrest City Police 0.339728% 276,885 265,440 145,460 5,956 - - 693,741 271,237 259,655 143,129 7,445 - - 681,466 5,648 5,785 2,331 (1,489) - - 12,275 Fort Smith Fire 2.565385% 1,700,236 1,608,992 813,460 9,497 - - 4,132,185 2,048,186 1,960,730 1,080,804 56,218 - - 5,145,938 (347,950) (351,738) (267,344) (46,721) - - (1,013,753) Fort Smith Police 1.494742% 729,658 685,107 328,739 (25,486) - - 1,718,018 1,193,392 1,142,435 629,739 32,756 - - 2,998,322 (463,734) (457,328) (301,000) (58,242) - - (1,280,304) Friendship Police 0.002688% 1,797 1,832 1,902 453 - - 5,984 2,146 2,054 1,132 59 - - 5,391 (349) (222) 770 394 - - 593 Gassville Fire 0.012525% 9,982 9,531 5,122 233 - - 24,868 10,000 9,573 5,277 275 - - 25,125 (18) (42) (155) (42) - - (257) Gassville Police 0.047703% 34,339 32,892 18,619 939 - - 86,789 38,086 36,459 20,097 1,046 - - 95,688 (3,747) (3,567) (1,478) (107) - - (8,899) Gentry Police 0.080399% 64,166 61,011 31,357 1,131 - - 157,665 64,190 61,449 33,872 1,762 - - 161,273 (24) (438) (2,515) (631) - - (3,608) Gillett Police 0.007970% (3,355) (2,647) (1,369) (3,141) - - (10,512) 6,363 6,091 3,358 174 - - 15,986 (9,718) (8,738) (4,727) (3,315) - - (26,498) Glenwood Police 0.022701% 20,696 19,953 12,531 1,777 - - 54,957 18,124 17,350 9,564 498 - - 45,536 2,572 2,603 2,967 1,279 - - 9,421 Goshen Police 0.027489% 35,817 34,008 19,011 3,748 - - 92,584 21,947 21,010 11,581 602 - - 55,140 13,870 12,998 7,430 3,146 - - 37,444 Gosnell Police 0.042234% 73,090 71,651 52,921 12,724 - - 210,386 33,719 32,280 17,793 925 - - 84,717 39,371 39,371 35,128 11,799 - - 125,669 Gravel Ridge Fire Protection Dist. 0.030772% 16,024 15,713 11,230 601 - - 43,568 24,568 23,519 12,964 674 - - 61,725 (8,544) (7,806) (1,734) (73) - - (18,157) Gravette Fire 0.081265% 72,708 70,491 40,992 1,544 - - 185,735 64,881 62,111 34,237 1,781 - - 163,010 7,827 8,380 6,755 (237) - - 22,725 Gravette Police 0.133872% 88,049 86,721 64,665 7,480 - - 246,915 106,882 102,319 56,401 2,933 - - 268,535 (18,833) (15,598) 8,264 4,547 - - (21,620) Green Forest Police 0.130703% 130,569 124,025 65,422 7,156 - - 327,172 104,352 99,897 55,066 2,864 - - 262,179 26,217 24,128 10,356 4,292 - - 64,993 Greenbrier Fire 0.009091% 13,069 11,794 1,304 (1,321) - - 24,846 7,258 6,948 3,830 200 - - 18,236 5,811 4,846 (2,526) (1,521) - - 6,610 Greenland Police 0.055612% 42,422 40,679 23,292 1,528 - - 107,921 44,400 42,504 23,429 1,219 - - 111,552 (1,978) (1,825) (137) 309 - - (3,631) Greenwood Fire 0.014246% 12,278 11,628 5,660 176 - - 29,742 11,374 10,888 6,002 312 - - 28,576 904 740 (342) (136) - - 1,166 Greenwood Police 0.259795% 197,463 188,638 103,666 5,551 - - 495,318 207,419 198,562 109,452 5,693 - - 521,126 (9,956) (9,924) (5,786) (142) - - (25,808) Greers Ferry Police 0.042206% 40,854 39,248 23,764 3,397 - - 107,263 33,697 32,258 17,782 924 - - 84,661 7,157 6,990 5,982 2,473 - - 22,602 Hackett Police 0.012340% 9,265 8,889 5,209 416 - - 23,779 9,852 9,431 5,199 271 - - 24,753 (587) (542) 10 145 - - (974) Hampton Police 0.022624% 19,709 18,945 11,138 1,088 - - 50,880 18,063 17,292 9,532 496 - - 45,383 1,646 1,653 1,606 592 - - 5,497 Hardy Police 0.029826% 14,120 15,206 16,584 894 - - 46,804 23,813 22,796 12,566 655 - - 59,830 (9,693) (7,590) 4,018 239 - - (13,026) Harrisburg Police 0.056389% 49,024 46,749 22,102 (1,079) - - 116,796 45,021 43,098 23,757 1,236 - - 113,112 4,003 3,651 (1,655) (2,315) - - 3,684 Harrison Fire 0.438854% 334,511 324,582 204,099 15,329 - - 878,521 350,378 335,417 184,891 9,617 - - 880,303 (15,867) (10,835) 19,208 5,712 - - (1,782) Harrison Police 0.406595% 363,030 344,121 165,377 3,490 - - 876,018 324,623 310,762 171,300 8,910 - - 815,595 38,407 33,359 (5,923) (5,420) - - 60,423 Hartford Police 0.010853% (39,972) (33,672) 7,867 1,887 - - (63,890) 8,665 8,295 4,573 237 - - 21,770 (48,637) (41,967) 3,294 1,650 - - (85,660) Haskell Fire 0.004955% 3,804 3,727 2,388 85 - - 10,004 3,956 3,787 2,088 109 - - 9,940 (152) (60) 300 (24) - - 64 Haskell Police 0.053441% 46,889 45,122 27,399 3,273 - - 122,683 42,667 40,845 22,515 1,172 - - 107,199 4,222 4,277 4,884 2,101 - - 15,484 Heber Springs Fire 0.036851% 35,028 33,207 15,570 147 - - 83,952 29,422 28,166 15,526 806 - - 73,920 5,606 5,041 44 (659) - - 10,032 Heber Springs Police 0.184384% 121,072 114,957 57,620 (1,398) - - 292,251 147,211 140,925 77,681 4,042 - - 369,859 (26,139) (25,968) (20,061) (5,440) - - (77,608) Hector Police 0.000100% (761) (1,244) (3,564) (941) - - (6,510) 80 77 42 3 - - 202 (841) (1,321) (3,606) (944) - - (6,712) Helena-West Helena Fire 0.209983% 197,243 190,145 108,026 6,652 - - 502,066 167,649 160,490 88,466 4,602 - - 421,207 29,594 29,655 19,560 2,050 - - 80,859 Helena-West Helena Police 0.213115% 192,688 191,132 140,459 16,290 - - 540,569 170,149 162,884 89,786 4,670 - - 427,489 22,539 28,248 50,673 11,620 - - 113,080 Hermitage Police 0.013259% 11,493 10,971 6,080 556 - - 29,100 10,586 10,134 5,586 291 - - 26,597 907 837 494 265 - - 2,503 Highfill Police 0.028996% 26,263 24,370 8,714 (575) - - 58,772 23,150 22,162 12,216 634 - - 58,162 3,113 2,208 (3,502) (1,209) - - 610 Holiday Island Fire 0.028917% 23,521 22,504 14,256 2,523 - - 62,804 23,087 22,102 12,183 632 - - 58,004 434 402 2,073 1,891 - - 4,800 Holly Grove Police 0.009777% 6,032 5,731 2,687 (316) - - 14,134 7,806 7,472 4,119 214 - - 19,611 (1,774) (1,741) (1,432) (530) - - (5,477) Hope Fire 0.181222% 151,567 145,354 77,058 980 - - 374,959 144,687 138,509 76,349 3,970 - - 363,515 6,880 6,845 709 (2,990) - - 11,444 Hot Springs Fire 1.193867% 926,687 886,095 471,569 10,300 - - 2,294,651 953,176 912,476 502,980 26,162 - - 2,394,794 (26,489) (26,381) (31,411) (15,862) - - (100,143) Hot Springs Police 1.572983% 1,323,809 1,267,759 708,190 50,685 - - 3,350,443 1,255,859 1,202,234 662,702 34,470 - - 3,155,265 67,950 65,525 45,488 16,215 - - 195,178 Hot Springs Village Fire 0.274270% 170,072 163,631 92,222 (1,628) - - 424,297 218,976 209,626 115,551 6,010 - - 550,163 (48,904) (45,995) (23,329) (7,638) - - (125,866) Hot Springs Village Police 0.251399% 154,766 151,357 99,855 3,150 - - 409,128 200,715 192,145 105,915 5,508 - - 504,283 (45,949) (40,788) (6,060) (2,358) - - (95,155) Hoxie Fire 0.008383% 13,076 12,336 5,152 134 - - 30,698 6,693 6,407 3,532 184 - - 16,816 6,383 5,929 1,620 (50) - - 13,882 Hoxie Police 0.034596% 24,347 23,027 10,298 (922) - - 56,750 27,621 26,442 14,575 759 - - 69,397 (3,274) (3,415) (4,277) (1,681) - - (12,647) Hughes Police 0.018036% 2,932 3,517 5,702 (182) - - 11,969 14,400 13,785 7,599 395 - - 36,179 (11,468) (10,268) (1,897) (577) - - (24,210) Humphrey Police 0.010031% 7,236 6,894 3,621 73 - - 17,824 8,009 7,667 4,226 220 - - 20,122 (773) (773) (605) (147) - - (2,298) Huntington Police 0.008664% 12,242 11,456 4,416 70 - - 28,184 6,917 6,622 3,650 190 - - 17,379 5,325 4,834 766 (120) - - 10,805 Huntsville Police 0.087608% 80,810 77,417 41,576 2,091 - - 201,894 69,946 66,959 36,910 1,919 - - 175,734 10,864 10,458 4,666 172 - - 26,160 Huttig Police 0.010610% 7,946 7,758 5,530 795 - - 22,029 8,471 8,109 4,470 233 - - 21,283 (525) (351) 1,060 562 - - 746 Jacksonville Fire 0.947852% 727,359 691,171 327,050 (15,608) - - 1,729,972 756,758 724,445 399,333 20,772 - - 1,901,308 (29,399) (33,274) (72,283) (36,380) - - (171,336) Jacksonville Police 1.052449% 647,422 615,313 311,383 (12,459) - - 1,561,659 840,268 804,389 443,400 23,063 - - 2,111,120 (192,846) (189,076) (132,017) (35,522) - - (549,461) Jasper Police 0.014379% 6,886 6,785 5,277 453 - - 19,401 11,480 10,990 6,058 314 - - 28,842 (4,594) (4,205) (781) 139 - - (9,441) Johnson Area Fire Departm 0.033436% 16,945 16,402 8,745 (1,522) - - 40,570 26,695 25,555 14,087 732 - - 67,069 (9,750) (9,153) (5,342) (2,254) - - (26,499) Johnson Police 0.148582% 97,425 91,882 39,778 (4,788) - - 224,297 118,627 113,562 62,598 3,256 - - 298,043 (21,202) (21,680) (22,820) (8,044) - - (73,746) Jonesboro Fire 2.095283% 1,847,069 1,769,500 990,820 78,975 - - 4,686,364 1,672,860 1,601,430 882,749 45,916 - - 4,202,955 174,209 168,070 108,071 33,059 - - 483,409 Jonesboro Police 2.315752% 1,896,908 1,830,625 1,089,192 78,742 - - 4,895,467 1,848,881 1,769,935 975,633 50,747 - - 4,645,196 48,027 60,690 113,559 27,995 - - 250,271 Judsonia Police 0.033190% 25,859 24,852 14,855 1,377 - - 66,943 26,499 25,367 13,983 727 - - 66,576 (640) (515) 872 650 - - 367 Junction City Police 0.006177% 10,948 10,738 8,619 2,558 - - 32,863 4,931 4,721 2,602 135 - - 12,389 6,017 6,017 6,017 2,423 - - 20,474 Kensett Police 0.034010% 11,062 10,703 9,738 1,856 - - 33,359 27,153 25,994 14,328 745 - - 68,220 (16,091) (15,291) (4,590) 1,111 - - (34,861) Kibler Police 0.020919% 22,250 20,671 7,960 254 - - 51,135 16,701 15,988 8,813 459 - - 41,961 5,549 4,683 (853) (205) - - 9,174 Lake City Police 0.048905% 36,668 35,067 19,468 1,020 - - 92,223 39,045 37,378 20,604 1,072 - - 98,099 (2,377) (2,311) (1,136) (52) - - (5,876)

Page 15: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Lake Hamilton Fire 0.005351% (2,988) (2,287) 1,925 65 - - (3,285) 4,272 4,090 2,255 118 - - 10,735 (7,260) (6,377) (330) (53) - - (14,020) Lake Village Police 0.096188% 85,443 82,552 49,034 3,806 - - 220,835 76,796 73,517 40,524 2,107 - - 192,944 8,647 9,035 8,510 1,699 - - 27,891 Lakeview Police 0.019325% 13,122 12,500 6,867 322 - - 32,811 15,429 14,770 8,141 423 - - 38,763 (2,307) (2,270) (1,274) (101) - - (5,952) Lamar Police 0.024934% 19,178 18,699 11,729 540 - - 50,146 19,907 19,057 10,505 546 - - 50,015 (729) (358) 1,224 (6) - - 131 Lavaca Police 0.038044% 27,085 25,776 13,744 528 - - 67,133 30,374 29,077 16,028 834 - - 76,313 (3,289) (3,301) (2,284) (306) - - (9,180) Leachville Police 0.029417% 11,539 11,155 6,981 (549) - - 29,126 23,486 22,483 12,393 645 - - 59,007 (11,947) (11,328) (5,412) (1,194) - - (29,881) Lepanto Police 0.023310% 20,567 20,359 17,886 4,650 - - 63,462 18,610 17,816 9,820 512 - - 46,758 1,957 2,543 8,066 4,138 - - 16,704 Lewisville Police 0.017280% 9,719 8,987 3,639 (229) - - 22,116 13,796 13,207 7,280 380 - - 34,663 (4,077) (4,220) (3,641) (609) - - (12,547) Lincoln Fire 0.011026% 8,243 7,871 4,162 85 - - 20,361 8,803 8,427 4,645 244 - - 22,119 (560) (556) (483) (159) - - (1,758) Lincoln Police 0.065509% 50,121 48,407 31,789 4,438 - - 134,755 52,302 50,069 27,599 1,436 - - 131,406 (2,181) (1,662) 4,190 3,002 - - 3,349 Little Flock Police 0.080419% 52,511 51,048 32,588 1,559 - - 137,706 64,206 61,464 33,881 1,763 - - 161,314 (11,695) (10,416) (1,293) (204) - - (23,608) Little Rock Fire 9.281088% 7,429,763 7,120,962 3,922,240 171,460 - - 18,644,425 7,409,957 7,093,557 3,910,150 203,384 - - 18,617,048 19,806 27,405 12,090 (31,924) - - 27,377 Little Rock Police 9.861144% 7,646,395 7,342,568 4,182,854 230,808 - - 19,402,625 7,873,076 7,536,893 4,154,522 216,102 - - 19,780,593 (226,681) (194,325) 28,332 14,706 - - (377,968) Lonoke Police 0.098247% 69,521 65,754 29,117 (2,864) - - 161,528 78,440 75,091 41,392 2,153 - - 197,076 (8,919) (9,337) (12,275) (5,017) - - (35,548) LOPFI Staff 0.224577% 153,711 146,619 82,696 5,314 - - 388,340 179,300 171,644 94,615 4,923 - - 450,482 (25,589) (25,025) (11,919) 391 - - (62,142) Lowell Fire 0.261220% 279,749 270,735 156,136 10,812 - - 717,432 208,556 199,651 110,053 5,723 - - 523,983 71,193 71,084 46,083 5,089 - - 193,449 Lowell Police 0.188116% 175,321 168,253 92,704 5,853 - - 442,131 150,191 143,778 79,254 4,122 - - 377,345 25,130 24,475 13,450 1,731 - - 64,786 Luxora Police 0.016471% 2,848 2,857 1,436 (1,630) - - 5,511 13,150 12,589 6,939 362 - - 33,040 (10,302) (9,732) (5,503) (1,992) - - (27,529) Magnolia Fire 0.144209% 114,244 108,610 58,157 4,244 - - 285,255 115,136 110,219 60,756 3,160 - - 289,271 (892) (1,609) (2,599) 1,084 - - (4,016) Magnolia Police 0.268518% 234,183 224,082 126,230 11,491 - - 595,986 214,383 205,229 113,127 5,884 - - 538,623 19,800 18,853 13,103 5,607 - - 57,363 Malvern Fire 0.236157% 190,505 182,068 95,669 2,065 - - 470,307 188,547 180,496 99,494 5,175 - - 473,712 1,958 1,572 (3,825) (3,110) - - (3,405) Malvern Police 0.216659% 161,493 154,054 73,334 (5,839) - - 383,042 172,979 165,593 91,279 4,748 - - 434,599 (11,486) (11,539) (17,945) (10,587) - - (51,557) Manila Fire 0.001018% 1,805 1,770 1,421 419 - - 5,415 813 778 429 21 - - 2,041 992 992 992 398 - - 3,374 Manila Police 0.049788% 16,176 15,185 8,100 (1,173) - - 38,288 39,750 38,053 20,976 1,091 - - 99,870 (23,574) (22,868) (12,876) (2,264) - - (61,582) Mansfield Police 0.039311% 33,013 31,430 15,242 (274) - - 79,411 31,385 30,045 16,562 862 - - 78,854 1,628 1,385 (1,320) (1,136) - - 557 Marianna Fire 0.014836% 11,145 10,738 6,119 169 - - 28,171 11,845 11,339 6,251 325 - - 29,760 (700) (601) (132) (156) - - (1,589) Marianna Police 0.103847% 92,296 88,834 48,506 1,279 - - 230,915 82,911 79,371 43,751 2,275 - - 208,308 9,385 9,463 4,755 (996) - - 22,607 Marion Fire 0.047159% 35,423 33,138 13,443 (994) - - 81,010 37,651 36,043 19,868 1,034 - - 94,596 (2,228) (2,905) (6,425) (2,028) - - (13,586) Marion Police 0.328775% 282,279 269,107 143,889 9,768 - - 705,043 262,492 251,284 138,514 7,205 - - 659,495 19,787 17,823 5,375 2,563 - - 45,548 Marked Tree Police 0.050276% 33,951 32,122 15,430 (472) - - 81,031 40,140 38,426 21,181 1,103 - - 100,850 (6,189) (6,304) (5,751) (1,575) - - (19,819) Marmaduke Police 0.045661% 36,742 34,996 18,719 1,159 - - 91,616 36,456 34,899 19,237 1,000 - - 91,592 286 97 (518) 159 - - 24 Marshall Police 0.026342% 19,585 18,675 9,706 105 - - 48,071 21,031 20,133 11,098 577 - - 52,839 (1,446) (1,458) (1,392) (472) - - (4,768) Marvell Police 0.038769% 32,129 30,441 14,411 (80) - - 76,901 30,953 29,631 16,334 849 - - 77,767 1,176 810 (1,923) (929) - - (866) Maumelle Fire 0.532558% 547,552 523,292 293,168 35,749 - - 1,399,761 425,190 407,035 224,368 11,671 - - 1,068,264 122,362 116,257 68,800 24,078 - - 331,497 Maumelle Police 0.449579% 405,522 388,145 219,534 21,623 - - 1,034,824 358,941 343,614 189,409 9,851 - - 901,815 46,581 44,531 30,125 11,772 - - 133,009 Mayflower Fire 0.009294% 5,301 4,977 2,618 170 - - 13,066 7,420 7,104 3,916 203 - - 18,643 (2,119) (2,127) (1,298) (33) - - (5,577) Mayflower Police 0.095134% 102,495 98,010 55,519 7,454 - - 263,478 75,954 72,711 40,080 2,086 - - 190,831 26,541 25,299 15,439 5,368 - - 72,647 McCrory Police 0.044016% 35,415 33,858 18,649 1,147 - - 89,069 35,142 33,641 18,544 965 - - 88,292 273 217 105 182 - - 777 McGehee Fire 0.117539% 90,200 84,889 36,250 (2,538) - - 208,801 93,842 89,835 49,519 2,577 - - 235,773 (3,642) (4,946) (13,269) (5,115) - - (26,972) McGehee Police 0.086950% 75,095 70,528 28,731 (1,953) - - 172,401 69,420 66,456 36,632 1,907 - - 174,415 5,675 4,072 (7,901) (3,860) - - (2,014) McRae Police 0.024044% 21,530 20,469 10,998 1,090 - - 54,087 19,196 18,377 10,130 526 - - 48,229 2,334 2,092 868 564 - - 5,858 Mena Fire 0.033095% 37,388 36,180 24,134 4,738 - - 102,440 26,423 25,295 13,943 725 - - 66,386 10,965 10,885 10,191 4,013 - - 36,054 Mineral Springs Police 0.017345% 8,892 8,505 4,549 (381) - - 21,565 13,848 13,257 7,308 381 - - 34,794 (4,956) (4,752) (2,759) (762) - - (13,229) Monette Police 0.033958% 27,246 26,033 14,796 1,381 - - 69,456 27,112 25,954 14,307 744 - - 68,117 134 79 489 637 - - 1,339 Monticello Fire 0.113423% 90,061 85,901 41,860 (1,672) - - 216,150 90,556 86,690 47,785 2,486 - - 227,517 (495) (789) (5,925) (4,158) - - (11,367) Montrose Police 0.003004% 5,043 4,941 3,237 483 - - 13,704 2,398 2,296 1,266 66 - - 6,026 2,645 2,645 1,971 417 - - 7,678 Morning Star FPA 0.006786% 4,812 4,588 2,431 47 - - 11,878 5,418 5,186 2,859 149 - - 13,612 (606) (598) (428) (102) - - (1,734) Mountain Home Fire 0.435901% 300,447 286,137 153,072 4,322 - - 743,978 348,021 333,160 183,647 9,551 - - 874,379 (47,574) (47,023) (30,575) (5,229) - - (130,401) Mountain Home Police 0.382645% 204,872 200,382 140,062 7,437 - - 552,753 305,501 292,456 161,209 8,385 - - 767,551 (100,629) (92,074) (21,147) (948) - - (214,798) Mountain Pine Police 0.000367% (9,086) (9,141) (9,525) (3,886) - - (31,638) 293 281 155 8 - - 737 (9,379) (9,422) (9,680) (3,894) - - (32,375) Mountain View Police 0.087324% 70,564 67,715 36,500 613 - - 175,392 69,719 66,742 36,790 1,913 - - 175,164 845 973 (290) (1,300) - - 228 Mountainburg Police 0.010610% 11,438 11,054 6,342 469 - - 29,303 8,471 8,109 4,470 234 - - 21,284 2,967 2,945 1,872 235 - - 8,019 Mulberry Police 0.018609% 15,808 15,082 8,255 675 - - 39,820 14,857 14,223 7,840 408 - - 37,328 951 859 415 267 - - 2,492 Murfreesboro Police 0.029577% 28,653 27,536 14,774 535 - - 71,498 23,614 22,606 12,461 648 - - 59,329 5,039 4,930 2,313 (113) - - 12,169 Nashville Fire 0.017721% 12,083 11,728 7,389 391 - - 31,591 14,148 13,544 7,466 389 - - 35,547 (2,065) (1,816) (77) 2 - - (3,956) Newport Fire 0.211429% 166,783 158,153 77,710 945 - - 403,591 168,804 161,596 89,076 4,634 - - 424,110 (2,021) (3,443) (11,366) (3,689) - - (20,519) Newport Police 0.145047% 104,715 99,336 47,527 (1,829) - - 249,749 115,804 110,859 61,109 3,179 - - 290,951 (11,089) (11,523) (13,582) (5,008) - - (41,202) Nob Hill Fire 0.010345% 8,659 8,388 4,846 117 - - 22,010 8,260 7,907 4,358 226 - - 20,751 399 481 488 (109) - - 1,259 North Little Rock Fire 2.731185% 2,328,407 2,222,550 1,172,865 53,511 - - 5,777,333 2,180,560 2,087,451 1,150,657 59,851 - - 5,478,519 147,847 135,099 22,208 (6,340) - - 298,814 North Little Rock Police 2.555867% 2,214,665 2,119,639 1,158,562 71,425 - - 5,564,291 2,040,586 1,953,455 1,076,794 56,010 - - 5,126,845 174,079 166,184 81,768 15,415 - - 437,446 Oak Grove Fire Protection Dist. #2 0.020191% 32,364 31,506 16,366 (323) - - 79,913 16,120 15,432 8,507 443 - - 40,502 16,244 16,074 7,859 (766) - - 39,411 Ola Police 0.020900% 18,837 18,032 8,811 (331) - - 45,349 16,686 15,974 8,805 458 - - 41,923 2,151 2,058 6 (789) - - 3,426 Oppelo Police 0.011101% 12,800 11,915 4,639 175 - - 29,529 8,863 8,484 4,677 243 - - 22,267 3,937 3,431 (38) (68) - - 7,262 Osceola Fire 0.241329% 199,375 190,271 99,703 3,426 - - 492,775 192,675 184,448 101,673 5,290 - - 484,086 6,700 5,823 (1,970) (1,864) - - 8,689 Osceola Police 0.384230% 345,771 328,873 173,150 13,804 - - 861,598 306,767 293,668 161,877 8,419 - - 770,731 39,004 35,205 11,273 5,385 - - 90,867 Ozark Fire 0.027871% 31,692 29,673 12,015 198 - - 73,578 22,252 21,302 11,742 610 - - 55,906 9,440 8,371 273 (412) - - 17,672 Ozark Police 0.057610% 42,694 39,904 14,888 (2,363) - - 95,123 45,995 44,032 24,271 1,263 - - 115,561 (3,301) (4,128) (9,383) (3,626) - - (20,438) Pangburn Police 0.015656% 2,972 3,288 3,240 (1,203) - - 8,297 12,499 11,966 6,596 344 - - 31,405 (9,527) (8,678) (3,356) (1,547) - - (23,108) Paragould Fire 0.434222% 360,270 344,325 184,604 8,447 - - 897,646 346,680 331,877 182,939 9,515 - - 871,011 13,590 12,448 1,665 (1,068) - - 26,635 Paragould Police 0.661438% 571,217 546,594 298,563 18,477 - - 1,434,851 528,087 505,538 278,666 14,494 - - 1,326,785 43,130 41,056 19,897 3,983 - - 108,066 Patterson Police 0.014777% 18,055 17,551 12,288 2,661 - - 50,555 11,798 11,294 6,225 324 - - 29,641 6,257 6,257 6,063 2,337 - - 20,914 Pea Ridge Police 0.202906% 190,511 181,547 97,783 9,145 - - 478,986 161,999 155,081 85,485 4,446 - - 407,011 28,512 26,466 12,298 4,699 - - 71,975 Perla Police 0.005314% 6,463 6,377 6,122 2,202 - - 21,164 4,243 4,062 2,239 117 - - 10,661 2,220 2,315 3,883 2,085 - - 10,503 Perryville Police 0.054231% 60,772 57,945 30,106 2,625 - - 151,448 43,298 41,449 22,848 1,188 - - 108,783 17,474 16,496 7,258 1,437 - - 42,665 Pine Bluff Fire 1.280963% 984,687 936,450 495,115 26,029 - - 2,442,281 1,022,712 979,043 539,674 28,071 - - 2,569,500 (38,025) (42,593) (44,559) (2,042) - - (127,219) Pine Bluff Police 1.428042% 968,288 912,988 401,950 (36,327) - - 2,246,899 1,140,139 1,091,455 601,638 31,295 - - 2,864,527 (171,851) (178,467) (199,688) (67,622) - - (617,628) Plainview Police 0.007440% 11,081 10,441 4,364 139 - - 26,025 5,940 5,686 3,134 163 - - 14,923 5,141 4,755 1,230 (24) - - 11,102 Pleasant Plains Police 0.000354% (5,695) (5,953) (4,632) (205) - - (16,485) 283 271 149 8 - - 711 (5,978) (6,224) (4,781) (213) - - (17,196) Pocahontas Fire 0.094421% 72,427 69,054 36,930 1,646 - - 180,057 75,385 72,166 39,780 2,070 - - 189,401 (2,958) (3,112) (2,850) (424) - - (9,344) Pocahontas Police 0.172892% 124,906 122,380 87,057 10,303 - - 344,646 138,036 132,142 72,840 3,788 - - 346,806 (13,130) (9,762) 14,217 6,515 - - (2,160) Portland Police 0.005504% 9,756 9,568 7,680 2,283 - - 29,287 4,395 4,207 2,319 121 - - 11,042 5,361 5,361 5,361 2,162 - - 18,245 Pottsville Police 0.058589% 57,507 54,889 36,094 8,918 - - 157,408 46,777 44,780 24,684 1,283 - - 117,524 10,730 10,109 11,410 7,635 - - 39,884 Prairie Grove Fire 0.012437% (478) (1,410) (4,431) (1,047) - - (7,366) 9,930 9,506 5,240 273 - - 24,949 (10,408) (10,916) (9,671) (1,320) - - (32,315)

Page 16: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Prairie Grove Police 0.160812% 121,058 115,996 63,408 1,633 - - 302,095 128,391 122,909 67,751 3,523 - - 322,574 (7,333) (6,913) (4,343) (1,890) - - (20,479) Pulaski Co Fire 0.392072% 361,039 340,384 154,733 3,081 - - 859,237 313,027 299,661 165,181 8,592 - - 786,461 48,012 40,723 (10,448) (5,511) - - 72,776 Ravenden Police 0.009869% 4,530 4,634 4,234 271 - - 13,669 7,879 7,543 4,158 216 - - 19,796 (3,349) (2,909) 76 55 - - (6,127) Rector Police 0.041513% 4,078 5,486 10,027 (2,174) - - 17,417 33,144 31,729 17,490 909 - - 83,272 (29,066) (26,243) (7,463) (3,083) - - (65,855) Redfield Police 0.065631% 55,097 53,378 33,506 3,335 - - 145,316 52,399 50,162 27,650 1,438 - - 131,649 2,698 3,216 5,856 1,897 - - 13,667 Rison Police 0.031220% 10,892 10,728 8,221 (91) - - 29,750 24,926 23,862 13,153 684 - - 62,625 (14,034) (13,134) (4,932) (775) - - (32,875) Rockport Police 0.062551% 67,428 64,438 35,377 3,973 - - 171,216 49,940 47,808 26,353 1,372 - - 125,473 17,488 16,630 9,024 2,601 - - 45,743 Rogers Fire 2.159371% 1,511,052 1,458,753 896,021 61,315 - - 3,927,141 1,724,027 1,650,413 909,750 47,319 - - 4,331,509 (212,975) (191,660) (13,729) 13,996 - - (404,368) Rogers Police 1.723547% 1,108,426 1,058,923 584,287 10,927 - - 2,762,563 1,376,068 1,317,311 726,136 37,770 - - 3,457,285 (267,642) (258,388) (141,849) (26,843) - - (694,722) Russellville Fire 0.781928% 596,061 569,924 313,345 15,174 - - 1,494,504 624,286 597,629 329,429 17,135 - - 1,568,479 (28,225) (27,705) (16,084) (1,961) - - (73,975) Russellville Police 0.743433% 504,564 479,812 244,260 (2,881) - - 1,225,755 593,552 568,208 313,211 16,291 - - 1,491,262 (88,988) (88,396) (68,951) (19,172) - - (265,507) Salem Police 0.041387% 15,313 15,750 16,117 1,583 - - 48,763 33,043 31,632 17,436 907 - - 83,018 (17,730) (15,882) (1,319) 676 - - (34,255) Searcy Fire 0.624795% 530,126 503,131 251,134 9,063 - - 1,293,454 498,832 477,532 263,228 13,692 - - 1,253,284 31,294 25,599 (12,094) (4,629) - - 40,170 Searcy Police 0.601578% 436,175 411,730 189,828 (6,438) - - 1,031,295 480,296 459,788 253,447 13,183 - - 1,206,714 (44,121) (48,058) (63,619) (19,621) - - (175,419) Shannon Hills Police 0.051829% 51,844 49,138 26,314 3,628 - - 130,924 41,380 39,613 21,836 1,136 - - 103,965 10,464 9,525 4,478 2,492 - - 26,959 Sheridan Fire 0.005881% 9,689 9,488 5,707 446 - - 25,330 4,696 4,495 2,478 127 - - 11,796 4,993 4,993 3,229 319 - - 13,534 Sherwood Police 1.074057% 504,304 487,716 289,127 (22,469) - - 1,258,678 857,520 820,905 452,504 23,537 - - 2,154,466 (353,216) (333,189) (163,377) (46,006) - - (895,788) Siloam Springs Fire 0.794090% 729,624 696,316 383,800 38,152 - - 1,847,892 633,996 606,925 334,552 17,401 - - 1,592,874 95,628 89,391 49,248 20,751 - - 255,018 Siloam Springs Police 0.581683% 510,558 489,729 291,636 36,018 - - 1,327,941 464,412 444,582 245,065 12,747 - - 1,166,806 46,146 45,147 46,571 23,271 - - 161,135 Smackover Police 0.070229% 56,811 54,389 29,336 1,012 - - 141,548 56,070 53,676 29,588 1,538 - - 140,872 741 713 (252) (526) - - 676 Springdale Fire 2.313062% 1,861,341 1,769,402 923,871 50,014 - - 4,604,628 1,846,733 1,767,879 974,500 50,687 - - 4,639,799 14,608 1,523 (50,629) (673) - - (35,171) Springdale Police 2.470967% 1,945,978 1,840,740 923,920 46,640 - - 4,757,278 1,972,803 1,888,566 1,041,026 54,147 - - 4,956,542 (26,825) (47,826) (117,106) (7,507) - - (199,264) Stamps Police 0.029982% 27,026 26,279 16,019 1,012 - - 70,336 23,937 22,915 12,631 658 - - 60,141 3,089 3,364 3,388 354 - - 10,195 Star City Police 0.047626% 42,980 41,156 22,424 1,399 - - 107,959 38,024 36,400 20,065 1,044 - - 95,533 4,956 4,756 2,359 355 - - 12,426 Strong Police 0.005336% (27,599) (23,520) 2,731 57 - - (48,331) 4,260 4,078 2,248 116 - - 10,702 (31,859) (27,598) 483 (59) - - (59,033) Stuttgart Fire 0.165682% 133,518 128,584 74,834 4,711 - - 341,647 132,279 126,631 69,802 3,631 - - 332,343 1,239 1,953 5,032 1,080 - - 9,304 Stuttgart Police 0.249836% 215,324 205,328 108,202 5,824 - - 534,678 199,467 190,950 105,257 5,474 - - 501,148 15,857 14,378 2,945 350 - - 33,530 Sulphur Police 0.017400% 21,445 20,763 10,019 (860) - - 51,367 13,892 13,299 7,331 380 - - 34,902 7,553 7,464 2,688 (1,240) - - 16,465 Swifton Police 0.011956% 6,577 5,951 1,894 (158) - - 14,264 9,545 9,138 5,037 262 - - 23,982 (2,968) (3,187) (3,143) (420) - - (9,718) Texarkana Fire 1.025994% 885,049 850,183 499,928 50,254 - - 2,285,414 819,146 784,169 432,254 22,484 - - 2,058,053 65,903 66,014 67,674 27,770 - - 227,361 Texarkana Police 1.084655% 870,698 830,847 453,077 29,720 - - 2,184,342 865,981 829,004 456,968 23,771 - - 2,175,724 4,717 1,843 (3,891) 5,949 - - 8,618 Tontitown Area Fire 0.000000% (3,297) (2,869) - - - - (6,166) - - - - - - - (3,297) (2,869) - - - - (6,166) Tontitown Fire 0.000000% (8,231) (7,999) (3,737) - - - (19,967) - - - - - - - (8,231) (7,999) (3,737) - - - (19,967) Tontitown Police 0.087449% 59,922 61,283 54,909 6,151 - - 182,265 69,819 66,838 36,843 1,915 - - 175,415 (9,897) (5,555) 18,066 4,236 - - 6,850 Trumann Fire 0.066417% 56,337 54,015 31,535 3,261 - - 145,148 53,027 50,762 27,982 1,455 - - 133,226 3,310 3,253 3,553 1,806 - - 11,922 Trumann Police 0.238542% 186,886 179,424 102,409 6,173 - - 474,892 190,450 182,318 100,499 5,227 - - 478,494 (3,564) (2,894) 1,910 946 - - (3,602) Tuckerman Police 0.037395% 40,991 39,210 22,536 3,294 - - 106,031 29,856 28,581 15,755 819 - - 75,011 11,135 10,629 6,781 2,475 - - 31,020 Tyronza Police 0.020683% 13,544 12,743 3,800 (2,206) - - 27,881 16,513 15,808 8,714 454 - - 41,489 (2,969) (3,065) (4,914) (2,660) - - (13,608) Van Buren Fire 0.612567% 514,841 490,342 261,052 17,427 - - 1,283,662 489,069 468,186 258,076 13,425 - - 1,228,756 25,772 22,156 2,976 4,002 - - 54,906 Van Buren Police 0.476766% 402,781 384,423 209,017 14,965 - - 1,011,186 380,647 364,393 200,863 10,447 - - 956,350 22,134 20,030 8,154 4,518 - - 54,836 Vilonia Fire 0.013260% 14,889 14,227 7,080 226 - - 36,422 10,586 10,134 5,586 291 - - 26,597 4,303 4,093 1,494 (65) - - 9,825 Vilonia Police 0.122346% 95,294 90,931 47,358 822 - - 234,405 97,680 93,509 51,545 2,682 - - 245,416 (2,386) (2,578) (4,187) (1,860) - - (11,011) Waldo Police 0.007235% 9,640 9,467 5,220 (214) - - 24,113 5,776 5,530 3,048 159 - - 14,513 3,864 3,937 2,172 (373) - - 9,600 Waldron Police 0.114671% 96,100 92,985 60,369 8,151 - - 257,605 91,552 87,643 48,311 2,514 - - 230,020 4,548 5,342 12,058 5,637 - - 27,585 Walnut Ridge Fire 0.065369% 58,293 56,018 31,916 2,433 - - 148,660 52,190 49,962 27,540 1,433 - - 131,125 6,103 6,056 4,376 1,000 - - 17,535 Walnut Ridge Police 0.074558% 64,597 62,924 41,703 4,966 - - 174,190 59,527 56,985 31,412 1,633 - - 149,557 5,070 5,939 10,291 3,333 - - 24,633 Ward Fire 0.015549% 7,154 7,234 5,807 (51) - - 20,144 12,414 11,884 6,551 341 - - 31,190 (5,260) (4,650) (744) (392) - - (11,046) Ward Police 0.069848% 57,592 54,841 26,968 (260) - - 139,141 55,766 53,385 29,427 1,531 - - 140,109 1,826 1,456 (2,459) (1,791) - - (968) Warren Fire 0.024811% 21,428 20,354 10,472 634 - - 52,888 19,809 18,963 10,453 543 - - 49,768 1,619 1,391 19 91 - - 3,120 Weiner Police 0.011284% 9,279 9,099 6,090 492 - - 24,960 9,009 8,624 4,754 247 - - 22,634 270 475 1,336 245 - - 2,326 West Fork Fire 0.024329% 18,142 17,663 10,721 207 - - 46,733 19,424 18,595 10,250 532 - - 48,801 (1,282) (932) 471 (325) - - (2,068) West Fork Police 0.063112% 44,772 42,028 18,016 (1,175) - - 103,641 50,388 48,236 26,589 1,383 - - 126,596 (5,616) (6,208) (8,573) (2,558) - - (22,955) West Memphis Fire 0.805475% 651,198 621,569 328,390 11,909 - - 1,613,066 643,085 615,626 339,349 17,651 - - 1,615,711 8,113 5,943 (10,959) (5,742) - - (2,645) West Memphis Police 1.121680% 852,927 813,443 428,493 11,337 - - 2,106,200 895,542 857,303 472,567 24,580 - - 2,249,992 (42,615) (43,860) (44,074) (13,243) - - (143,792) Wheatley Police 0.006533% 3,478 3,302 1,780 (22) - - 8,538 5,216 4,994 2,753 142 - - 13,105 (1,738) (1,692) (973) (164) - - (4,567) White Hall Police 0.217848% 157,981 151,116 82,039 1,905 - - 393,041 173,928 166,502 91,780 4,773 - - 436,983 (15,947) (15,386) (9,741) (2,868) - - (43,942) Wilmot Police 0.023485% 21,912 21,220 14,372 2,587 - - 60,091 18,750 17,950 9,894 515 - - 47,109 3,162 3,270 4,478 2,072 - - 12,982 Wilson Police 0.025262% 41,804 40,943 25,158 2,444 - - 110,349 20,169 19,308 10,643 553 - - 50,673 21,635 21,635 14,515 1,891 - - 59,676 Wynne Fire 0.108300% 94,139 91,663 61,835 8,447 - - 256,084 86,466 82,774 45,627 2,373 - - 217,240 7,673 8,889 16,208 6,074 - - 38,844 Wynne Police 0.192899% 180,413 172,560 93,766 7,001 - - 453,740 154,009 147,433 81,269 4,226 - - 386,937 26,404 25,127 12,497 2,775 - - 66,803

TOTAL 100.00% 78,514,780$ 75,125,126$ 41,364,307$ 2,110,064$ -$ -$ 197,114,277$ 79,839,314$ 76,430,231$ 42,130,298$ 2,191,389$ -$ -$ 200,591,232$ (1,324,534)$ (1,305,105)$ (765,991)$ (81,325)$ -$ -$ (3,476,955)$

Page 17: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Net Pension Liability Under

Current Discount Rate

Net Pension Liability at a Discount Rate

1% Higher

Net Pension Liability at a Discount Rate

1% LowerEmployer Number Employer Name Contribution

Proportionate Share 7.00% 8.00% 6.00%

2170034 101-Gamaliel FPD #5 11,742$ 0.24396% 104,071$ 63,171$ 155,522$ 11634 Alma Volunteer Fire 16,631 0.34552% 147,396 89,469 220,268 24834 Altheimer Volunteer Fire 1,949 0.04049% 17,271 10,483 25,809 20534 Altus Volunteer Fire 7,778 0.16159% 68,934 41,843 103,014 20524 Altus Volunteer Police 2,503 0.05200% 22,184 13,466 33,151 30234 Amity Volunteer Fire 11,670 0.24245% 103,426 62,779 154,558 30224 Amity Volunteer Police 650 0.01350% 5,757 3,494 8,603 31034 Antioch Volunteer Fire 14,800 0.30748% 131,168 79,618 196,016 34534 Appleton Rural Volunteer Fire 11,082 0.23023% 98,215 59,616 146,771 36134 Arch Street FPD #16 10,863 0.22569% 96,279 58,441 143,878 41834 Arkadelphia Volunteer Fire 9,721 0.20196% 86,155 52,296 128,749 50734 Arkansas City Volunteer Fire 7,145 0.14845% 63,326 38,439 94,634 64734 Ash Flat Volunteer Fire 13,462 0.27967% 119,307 72,419 178,291 64724 Ash Flat Volunteer Police 2,705 0.05619% 23,971 14,550 35,821 60434 Ashdown Volunteer Fire 14,341 0.29794% 127,099 77,148 189,935 60424 Ashdown Volunteer Police 1,999 0.04153% 17,717 10,754 26,477 70134 Atkins Volunteer Fire 14,985 0.31132% 132,806 80,613 198,464 70124 Atkins Volunteer Police 1,965 0.04083% 17,420 10,574 26,032 80934 Augusta Volunteer Fire 13,114 0.27246% 116,230 70,551 173,693 80924 Augusta Volunteer Police - 0.00000% - - - 82534 Austin Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 83334 Avoca Volunteer Fire 9,038 0.18777% 80,100 48,621 119,701 90634 Bald Knob Volunteer Fire 14,257 0.29619% 126,354 76,696 188,822 90624 Bald Knob Volunteer Police 2,587 0.05375% 22,928 13,917 34,264

100734 Barling Volunteer Fire 7,431 0.15438% 65,857 39,975 98,416 100724 Barling Volunteer Police 1,965 0.04083% 17,420 10,574 26,032 107434 Barton-Lexa Fire Department, Inc. 31,208 0.64835% 276,579 167,883 413,317 110434 Batesville Volunteer Fire 7,828 0.16264% 69,381 42,114 103,682 110424 Batesville Volunteer Police 5,992 0.12448% 53,103 32,233 79,356 112024 Bauxite Volunteer Police 2,716 0.05642% 24,070 14,610 35,970 122834 Bay Village Volunteer Fire 1,299 0.02699% 11,514 6,989 17,206 120134 Bay Volunteer Fire 13,047 0.27106% 115,634 70,190 172,803 120124 Bay Volunteer Police 661 0.01373% 5,856 3,555 8,751 405734 BDR FD#1 35,139 0.73001% 311,419 189,030 465,381 130934 Bearden Volunteer Fire 4,502 0.09353% 39,901 24,220 59,628 128734 Beaver Lake Volunteer Fire 8,814 0.18311% 78,115 47,416 116,735 126034 Beaverfork Volunteer Fire 10,275 0.21348% 91,068 55,278 136,091 134134 Bee Branch Volunteer Fire 6,445 0.13390% 57,122 34,673 85,363 131734 Beebe Volunteer Fire 11,323 0.23523% 100,349 60,911 149,960 140634 Bella Vista Volunteer Fire 1,971 0.04095% 17,469 10,604 26,106 139234 Belleville Volunteer Fire 7,980 0.16578% 70,721 42,927 105,684 150324 Benton Volunteer Police - 0.00000% - - - 160034 Bentonville Volunteer Fire 650 0.01350% 5,757 3,494 8,603 160024 Bentonville Volunteer Police - 0.00000% - - - 162734 Bergman Volunteer Fire Association 8,411 0.17474% 74,542 45,247 111,395 170834 Berryville Volunteer Fire 10,427 0.21662% 92,408 56,091 138,094 170824 Berryville Volunteer Police 34 0.00070% 298 181 445 168634 Bethel Heights Volunteer Fire 8,366 0.17381% 74,145 45,006 110,801 168624 Bethel Heights Volunteer Police 1,327 0.02757% 11,762 7,139 17,577 169434 Bethesda Area Volunteer Fire 9,021 0.18742% 79,951 48,530 119,479 172434 Big Creek Volunteer Fire 8,444 0.17544% 74,840 45,427 111,840 164334 Bigelow Volunteer Fire 5,174 0.10750% 45,857 27,835 68,528 171634 Bigger-Reyno Volunteer Fire 7,436 0.15450% 65,907 40,005 98,490 173234 Biscoe Volunteer Fire 3,897 0.08097% 34,541 20,967 51,618 174034 Bismarck Fire Pro Association 6,014 0.12495% 53,301 32,354 79,653 175924 Black Rock Volunteer Police 650 0.01350% 5,757 3,494 8,603 179124 Blytheville Volunteer Police - 0.00000% - - - 185634 Bonanza Volunteer Fire 6,893 0.14321% 61,093 37,083 91,297 189934 Bono FID Volunteer Fire 13,288 0.27607% 117,769 71,485 175,992 188024 Bono Volunteer Police 1,372 0.02850% 12,159 7,380 18,170 190234 Booneville Volunteer Fire 7,750 0.16101% 68,686 41,692 102,643 194534 Boston Mountain Volunteer Fire 13,646 0.28351% 120,945 73,413 180,738 199634 Bradford Volunteer Fire 13,641 0.28340% 120,895 73,383 180,664 199624 Bradford Volunteer Police 1,204 0.02501% 10,670 6,477 15,945 201134 Bradley County Rural Volunteer Fire 1,686 0.03502% 14,938 9,068 22,324

Arkansas Local Police and Fire Retirement SystemLOPFI Volunteer Service Sensitivity

As of December 31, 2017

Page 18: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

200334 Bradley Volunteer Fire 3,897 0.08097% 34,541 20,967 51,618 200324 Bradley Volunteer Police 162 0.00337% 1,439 874 2,151 209734 Brinkley Volunteer Fire 7,207 0.14973% 63,872 38,770 95,449 209724 Brinkley Volunteer Police 1,299 0.02699% 11,514 6,989 17,206 206234 Brookland Fire Protection District 13,904 0.28886% 123,228 74,799 184,150 212724 Brookland Volunteer Police 2,654 0.05514% 23,524 14,279 35,154 217834 Bruno Fire Protection District 11,636 0.24175% 103,128 62,598 154,113 219434 Bryant Volunteer Fire - 0.00000% - - - 219424 Bryant Volunteer Police 4,547 0.09447% 40,298 24,461 60,221 222434 Buena Vista Volunteer Fire 3,225 0.06701% 28,586 17,352 42,719 224034 Buford Volunteer Fire 16,189 0.33633% 143,476 87,089 214,409 228334 Bull Shoals Volunteer Fire 10,315 0.21429% 91,416 55,489 136,610 228324 Bull Shoals Volunteer Police 1,294 0.02687% 11,464 6,959 17,132 235634 Burnt Ridge Volunteer Fire 5,230 0.10866% 46,353 28,136 69,269 238034 Butterfield Volunteer Fire 16,177 0.33610% 143,377 87,029 214,260 258534 Cabot Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 268234 Caddo Valley Volunteer Fire 8,993 0.18684% 79,703 48,380 119,108 268224 Caddo Valley Volunteer Police 4,564 0.09481% 40,447 24,551 60,444 270434 Cairo Volunteer Fire 5,689 0.11820% 50,422 30,606 75,351 269034 Caldwell Volunteer Fire 12,185 0.25315% 107,991 65,550 161,381 273934 Calico Rock Volunteer Fire 13,602 0.28258% 120,548 73,172 180,145 276334 Calion Volunteer Fire 9,077 0.18858% 80,448 48,831 120,220 279834 Calvert Township Volunteer Fire 6,456 0.13414% 57,222 34,733 85,511 277134 Camden Volunteer Fire 3,242 0.06736% 28,735 17,442 42,941 285224 Cammack Village Volunteer Police 3,192 0.06631% 28,288 17,171 42,274 284434 Camp Volunteer Fire 6,619 0.13751% 58,661 35,607 87,662 286034 Cane Creek Volunteer Fire 8,999 0.18695% 79,753 48,410 119,182 287934 Capps-Batavia Volunteer Fire 9,049 0.18800% 80,200 48,681 119,849 288734 Caraway Volunteer Fire 10,998 0.22849% 97,470 59,164 145,659 298434 Carlisle Volunteer Fire 13,781 0.28631% 122,136 74,136 182,518 305034 Carthage Volunteer Fire 2,598 0.05398% 23,028 13,978 34,412 308534 Cash Volunteer Fire 5,068 0.10528% 44,914 27,262 67,119 309334 Cave City Volunteer Fire 17,521 0.36402% 155,287 94,259 232,060 310734 Cave Springs Volunteer Fire 13,187 0.27397% 116,875 70,943 174,657 310724 Cave Springs Volunteer Police 3,881 0.08062% 34,393 20,876 51,396 316634 Center Grove Volunteer Fire 12,162 0.25268% 107,793 65,430 161,085 315834 Center Volunteer Fire 6,372 0.13239% 56,477 34,281 84,399 318234 Centerton Volunteer Fire 11,535 0.23965% 102,235 62,056 152,778 318224 Centerton Volunteer Police 1,355 0.02815% 12,010 7,290 17,948 319034 Central City Volunteer Fire 650 0.01350% 5,757 3,494 8,603 323934 Chambersville Volunteer Fire 3,897 0.08097% 34,541 20,967 51,618 327134 Charleston Volunteer Fire 9,799 0.20359% 86,850 52,718 129,787 330134 Charlotte Volunteer Fire 7,828 0.16264% 69,381 42,114 103,682 333624 Cherokee Village Volunteer Police 4,547 0.09447% 40,298 24,461 60,221 332834 Cherry Hill Volunteer Fire 4,592 0.09540% 40,695 24,702 60,815 334434 Cherry Valley Volunteer Fire 3,987 0.08283% 35,336 21,449 52,805 334424 Cherry Valley Volunteer Police - 0.00000% - - - 338734 Chidester Volunteer Fire 7,145 0.14845% 63,326 38,439 94,634 339534 Chimes Volunteer Fire 8,455 0.17567% 74,939 45,488 111,988 341734 Choctaw Volunteer Fire 13,730 0.28526% 121,689 73,865 181,851 344134 Cincinnati Volunteer Fire 5,958 0.12378% 52,805 32,052 78,911 348434 Clarendon Volunteer Fire 8,444 0.17544% 74,840 45,427 111,840 357334 Clarksville Volunteer Fire 15,533 0.32272% 137,669 83,565 205,732 357324 Clarksville Volunteer Police 39 0.00081% 347 211 519 368934 Clinton Volunteer Fire 16,183 0.33621% 143,426 87,059 214,335 375134 Coal Hill Volunteer Fire 8,394 0.17439% 74,393 45,156 111,172 375124 Coal Hill Volunteer Police 2,565 0.05328% 22,730 13,797 33,967 371934 Collegeville Volunteer Fire 15,550 0.32307% 137,818 83,655 205,954 374334 Colt Volunteer Fire 5,740 0.11925% 50,869 30,877 76,018 380834 Compton Volunteer Fire Assoc 7,795 0.16194% 69,083 41,933 103,237 383234 Conway County Volunteer Fire 121,659 2.52753% 1,078,213 654,468 1,611,292 379434 Cooterneck Volunteer Fire 7,145 0.14845% 63,326 38,439 94,634 386734 Cord Volunteer Fire 12,370 0.25699% 109,629 66,545 163,829 387534 Corning Volunteer Fire 12,314 0.25582% 109,133 66,243 163,087 397234 Cotter Volunteer Fire 7,840 0.16287% 69,480 42,174 103,830 397224 Cotter Volunteer Police 650 0.01350% 5,757 3,494 8,603 398034 Cotter/Gassville Rural Volunteer Fire 5,168 0.10738% 45,807 27,805 68,454 406534 Cotton Plant Volunteer Fire 3,741 0.07771% 33,152 20,123 49,542 406524 Cotton Plant Volunteer Police - 0.00000% - - - 407334 Cottonwood Rural Fire Assoc 12,930 0.26862% 114,592 69,557 171,245 408134 County Line Volunteer Fire Ass 9,743 0.20243% 86,354 52,416 129,046 411134 Cove Rural Volunteer Fire 10,544 0.21906% 93,450 56,724 139,651 417034 Crawfordsville Volunteer Fire 11,692 0.24291% 103,624 62,900 154,855 427834 Crossett Volunteer Fire 1,299 0.02699% 11,514 6,989 17,206

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427824 Crossett Volunteer Police 1,299 0.02699% 11,514 6,989 17,206 425134 Crow Mountain Fire Protection District 17,029 0.35378% 150,920 91,608 225,534 428634 Crystal Fire Protection District 14,117 0.29328% 125,113 75,943 186,968 430834 Curtis Rural Volunteer Fire 5,051 0.10494% 44,765 27,172 66,896 433234 Dalton Volunteer Fire 8,584 0.17834% 76,081 46,181 113,694 434034 Damascus Volunteer Fire 5,196 0.10796% 46,055 27,955 68,824 446434 Danville Volunteer Fire 13,075 0.27165% 115,883 70,340 173,174 455334 Dardanelle Volunteer Fire 12,269 0.25489% 108,736 66,002 162,494 476634 De Queen Volunteer Fire 14,234 0.29573% 126,156 76,576 188,525 463434 Deann Volunteer Fire 6,272 0.13030% 55,584 33,739 83,064 466934 Decatur Volunteer Fire 9,547 0.19835% 84,616 51,362 126,450 466924 Decatur Volunteer Police 218 0.00454% 1,936 1,175 2,893 468534 Deer Volunteer Fire 5,885 0.12227% 52,160 31,661 77,947 471534 Delaware Volunteer Fire 12,986 0.26979% 115,088 69,858 171,987 481234 Dermott Volunteer Fire 11,535 0.23965% 102,235 62,056 152,778 485534 Des Arc Volunteer Fire 11,071 0.23000% 98,116 59,556 146,623 487134 Desha Volunteer Fire 9,088 0.18881% 80,547 48,892 120,369 486334 Devalls Bluff Volunteer Fire 3,242 0.06736% 28,735 17,442 42,942 496034 DeWitt Volunteer Fire 11,043 0.22942% 97,867 59,405 146,252 501034 Diaz Volunteer Fire 6,473 0.13449% 57,370 34,824 85,734 501024 Diaz Volunteer Police 2,005 0.04165% 17,767 10,785 26,551 502924 Dierks Volunteer Police 1,254 0.02606% 11,117 6,748 16,613 503734 District 7 Crawford Co. Volunt 8,528 0.17718% 75,584 45,879 112,952 504534 Dodd Mountain Volunteer Fire 7,795 0.16194% 69,083 41,933 103,237 516934 Dover Volunteer Fire 10,511 0.21836% 93,153 56,543 139,206 516924 Dover Volunteer Police 2,553 0.05305% 22,631 13,737 33,819 505334 Dumas Volunteer Fire 12,274 0.25501% 108,786 66,032 162,568 526634 Dyess Volunteer Fire 4,547 0.09447% 40,298 24,461 60,221 535534 Earle Volunteer Fire 12,039 0.25012% 106,701 64,767 159,453 536334 East Camden Volunteer Fire 7,806 0.16217% 69,182 41,993 103,385 537134 East End Fire Protection District 12,890 0.26781% 114,245 69,346 170,726 546024 El Dorado Volunteer Police 650 0.01350% 5,757 3,494 8,603 540134 Elaine Volunteer Fire 9,172 0.19056% 81,291 49,344 121,481 556834 Elkins Volunteer Fire 18,563 0.38566% 164,518 99,862 245,854 556824 Elkins Volunteer Police 1,366 0.02839% 12,109 7,350 18,096 561424 Elm Springs Volunteer Police 5,336 0.11087% 47,296 28,709 70,679 563034 Emmet Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 564934 EMP Rural Fire Association 13,064 0.27141% 115,783 70,280 173,025 565734 England Volunteer Fire 12,263 0.25478% 108,686 65,972 162,420 573834 Etowah Volunteer Fire 7,173 0.14903% 63,574 38,589 95,004 576234 Eudora Volunteer Fire 8,411 0.17474% 74,542 45,247 111,395 585134 Eureka Springs Volunteer Fire 12,342 0.25641% 109,381 66,394 163,458 585124 Eureka Springs Volunteer Police 2,733 0.05677% 24,219 14,701 36,192 581934 Evansville Volunteer Fire 10,326 0.21452% 91,515 55,549 136,759 587834 Evening Shade Volunteer Fire 1,758 0.03653% 15,584 9,459 23,288 592434 Faircrest Volunteer Fire 9,721 0.20196% 86,155 52,296 128,749 595934 Fairfield Bay Volunteer Fire 18,798 0.39054% 166,603 101,127 248,969 598334 Fairview Fire Protection District Volunteer Fire 7,168 0.14891% 63,524 38,559 94,930 599134 Fairview Rural Fire District 9,038 0.18777% 80,100 48,621 119,701 604134 Farmington Volunteer Fire 15,449 0.32097% 136,925 83,113 204,619 604124 Farmington Volunteer Police 717 0.01489% 6,352 3,856 9,493 626234 Fire District #6 Crawford Co 7,056 0.14658% 62,532 37,957 93,447 625434 Fisher Volunteer Fire 5,852 0.12157% 51,862 31,480 77,502 630034 Flippin Volunteer Fire 8,539 0.17741% 75,683 45,940 113,101 630024 Flippin Volunteer Police 3,925 0.08155% 34,790 21,117 51,989 632734 Floral Volunteer Fire 3,248 0.06748% 28,785 17,472 43,015 634334 Fordyce Volunteer Fire 5,264 0.10936% 46,651 28,317 69,714 635134 Foreman Volunteer Fire 9,133 0.18975% 80,944 49,133 120,962 644034 Forrest City Volunteer Fire 4,519 0.09388% 40,050 24,310 59,851 644024 Forrest City Volunteer Police 2,010 0.04176% 17,817 10,815 26,625 654824 Fort Smith Volunteer Police 1,904 0.03955% 16,874 10,242 25,216 662934 Fox Volunteer Fire 10,359 0.21522% 91,813 55,730 137,204 664534 Frenchport Volunteer Fire 10,393 0.21592% 92,110 55,911 137,649 680734 Gallatin Volunteer Fire 9,637 0.20022% 85,411 51,844 127,637 683134 Garland Volunteer Fire 3,897 0.08097% 34,541 20,967 51,618 693934 Gassville Volunteer Fire 10,455 0.21720% 92,656 56,242 138,465 693924 Gassville Volunteer Police 1,949 0.04049% 17,271 10,483 25,809 704834 Gentry Volunteer Fire 16,295 0.33854% 144,419 87,662 215,818 704824 Gentry Volunteer Police 1,350 0.02804% 11,960 7,260 17,874 713734 Gillett Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 724234 Glenwood Volunteer Fire 9,195 0.19103% 81,490 49,464 121,778 724224 Glenwood Volunteer Police 3,477 0.07225% 30,819 18,707 46,056 727734 Goshen Fire Dist Assoc 11,261 0.23395% 99,803 60,580 149,144 726924 Goshen Volunteer Police 627 0.01303% 5,558 3,374 8,306

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733134 Gosnell Volunteer Fire 18,098 0.37600% 160,399 97,362 239,699 736634 Gould Volunteer Fire 8,444 0.17544% 74,840 45,427 111,840 735834 Grady Volunteer Fire 10,998 0.22849% 97,470 59,164 145,659 739034 Gravel Ridge Fire Protection Dist. 15,545 0.32295% 137,769 83,625 205,880 737434 Gravette Volunteer Fire 16,144 0.33540% 143,079 86,848 213,815 737424 Gravette Volunteer Police 1,238 0.02571% 10,968 6,657 16,390 741234 Grayson Fire Assoc 5,084 0.10563% 45,063 27,353 67,341 743934 Green Forest Volunteer Fire 9,827 0.20417% 87,098 52,868 130,158 743924 Green Forest Volunteer Police 62 0.00128% 546 331 816 744734 Greenbrier Volunteer Fire 13,221 0.27467% 117,173 71,124 175,102 746324 Greenland Volunteer Police 650 0.01350% 5,757 3,494 8,603 749834 Greenwood Rural Volunteer Fire 10,729 0.22290% 95,088 57,718 142,099 747134 Greenwood Volunteer Fire 22,018 0.45744% 195,139 118,449 291,614 747124 Greenwood Volunteer Police 622 0.01291% 5,509 3,344 8,232 754434 Greers Ferry Volunteer Fire 16,278 0.33819% 144,270 87,571 215,595 763334 Grover Township Volunteer Fire 10,359 0.21522% 91,813 55,730 137,204 773034 Grubbs Volunteer Fire 8,506 0.17672% 75,386 45,759 112,656 770634 Gum Springs Volunteer Fire 8,506 0.17672% 75,386 45,759 112,656 774934 Gurdon Volunteer Fire 9,088 0.18881% 80,547 48,892 120,369 775734 Guy Community Volunteer Fire 3,959 0.08225% 35,087 21,298 52,434 776534 Hackett Volunteer Fire 9,995 0.20766% 88,587 53,772 132,383 776524 Hackett Volunteer Police 650 0.01350% 5,757 3,494 8,603 784634 Hagarville RFD #3 10,953 0.22755% 97,073 58,923 145,065 788934 Halley Volunteer Fire 4,698 0.09761% 41,638 25,274 62,224 793534 Hamburg Volunteer Fire 13,646 0.28351% 120,945 73,413 180,738 804434 Hampton Volunteer Fire 10,359 0.21522% 91,813 55,730 137,204 804424 Hampton Volunteer Police 622 0.01291% 5,509 3,344 8,232 807934 Hand Cove Fire Prot District 12,756 0.26501% 113,054 68,623 168,946 812534 Hardin Volunteer Fire 3,489 0.07248% 30,919 18,768 46,205 813334 Hardy Volunteer Fire 7,879 0.16369% 69,827 42,385 104,349 814134 Harmon Volunteer Fire 8,399 0.17451% 74,443 45,186 111,246 816834 Harrell Volunteer Fire 9,693 0.20138% 85,907 52,145 128,378 823034 Harrisburg Volunteer Fire 11,026 0.22907% 97,718 59,315 146,029 823024 Harrisburg Volunteer Police - 0.00000% - - - 834634 Harrison Volunteer Fire 3,701 0.07690% 32,804 19,912 49,022 834624 Harrison Volunteer Police 4,541 0.09435% 40,249 24,431 60,147 843534 Hartford Volunteer Fire 12,314 0.25582% 109,133 66,243 163,087 843524 Hartford Volunteer Police 1,277 0.02652% 11,315 6,868 16,909 847834 Haskell Volunteer Fire 13,434 0.27909% 119,059 72,268 177,920 847824 Haskell Volunteer Police 3,774 0.07841% 33,450 20,304 49,987 849434 Hatfield Volunteer Fire 7,145 0.14845% 63,326 38,439 94,634 853234 Hazen Volunteer Fire 10,455 0.21720% 92,656 56,242 138,465 862134 Heber Springs Volunteer Fire 14,917 0.30992% 132,210 80,251 197,574 865624 Hector Volunteer Police 1,960 0.04072% 17,370 10,544 25,957 864834 Helena-West Helena Volunteer Fire 3,869 0.08039% 34,293 20,816 51,247 864824 Helena-West Helena Volunteer Police 6,434 0.13367% 57,023 34,613 85,215 875334 Hensley Volunteer Fire 9,732 0.20219% 86,254 52,356 128,897 866434 Hermitage Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 866424 Hermitage Volunteer Police 1,299 0.02699% 11,514 6,989 17,206 882634 Hickory Creek Volunteer Fire 6,445 0.13390% 57,122 34,673 85,363 883434 Hickory Ridge Volunteer Fire 5,252 0.10912% 46,552 28,257 69,566 884234 Higginson Volunteer Fire 10,281 0.21359% 91,118 55,308 136,165 884224 Higginson Volunteer Police 3,248 0.06748% 28,785 17,472 43,015 885034 Highfill Volunteer Fire 15,472 0.32144% 137,123 83,233 204,916 885024 Highfill Volunteer Police 2,660 0.05526% 23,574 14,309 35,228 890734 Highland Volunteer Fire 5,236 0.10877% 46,403 28,166 69,344 887734 Highway 15 South Volunteer Fir 16,329 0.33924% 144,717 87,843 216,263 889334 Highway 286 East Volunteer Fire 12,890 0.26781% 114,245 69,346 170,726 991134 Highway 70 West FPA 16,071 0.33389% 142,434 86,457 212,851 886934 Hilltop Fire District# 51 8,500 0.17660% 75,336 45,729 112,581 888534 Hilltop Volunteer Fire 9,665 0.20080% 85,659 51,995 128,007 900834 Holiday Island Volunteer Fire 9,743 0.20243% 86,354 52,416 129,046 891534 Holland Volunteer Fire 9,743 0.20243% 86,354 52,416 129,046 893134 Hollis Volunteer Fire 3,371 0.07003% 29,876 18,135 44,647 892334 Holly Grove Volunteer Fire 9,738 0.20231% 86,304 52,386 128,972 892324 Holly Grove Volunteer Police 661 0.01373% 5,856 3,555 8,751 901634 Hon Volunteer Fire 4,547 0.09447% 40,298 24,461 60,221 902434 Hope Volunteer Fire 2,010 0.04176% 17,817 10,815 26,625 903234 Hopewell Fire District 1,949 0.04049% 17,271 10,483 25,809 906734 Horatio Volunteer Fire 8,697 0.18068% 77,076 46,785 115,182 921034 Hot Springs Village Volunteer 13,058 0.27130% 115,734 70,250 172,951 932634 Hoxie Volunteer Fire 10,494 0.21802% 93,004 56,453 138,984 932624 Hoxie Volunteer Police 694 0.01443% 6,154 3,735 9,196 941534 Hughes Volunteer Fire 5,689 0.11820% 50,423 30,606 75,351

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941524 Hughes Volunteer Police 2,486 0.05165% 22,035 13,375 32,929 951234 Humphrey Volunteer Fire 3,897 0.08097% 34,541 20,967 51,618 951224 Humphrey Volunteer Police 1,176 0.02443% 10,422 6,326 15,574 971734 Huntington Volunteer Fire 8,383 0.17416% 74,294 45,096 111,024 971724 Huntington Volunteer Police - 0.00000% - - - 962834 Huntsville Volunteer Fire 13,904 0.28886% 123,228 74,799 184,150 962824 Huntsville Volunteer Police 4,541 0.09435% 40,249 24,431 60,147 981434 Huttig Volunteer Fire 8,444 0.17544% 74,840 45,427 111,840

1001434 Imboden Volunteer Fire 8,903 0.18498% 78,909 47,898 117,921 1003034 Inspiration Point Rural Fire Protection District 5,779 0.12006% 51,217 31,088 76,537 1006534 Ione Community Fire 3,427 0.07120% 30,373 18,436 45,389 1031634 Jasper Volunteer Fire 3,869 0.08039% 34,293 20,816 51,247 1039134 Johnson Area Volunteer Fire 16,564 0.34412% 146,801 89,108 219,378 1030834 Johnson County Rfd #1 5,835 0.12122% 51,713 31,390 77,279 1032434 Johnson County Rfd #2 6,384 0.13262% 56,576 34,342 84,547 1034034 Johnson County Rfd #4 6,496 0.13495% 57,569 34,944 86,031 1035934 Johnson County Rfd #5 11,031 0.22918% 97,768 59,345 146,104 1037534 Johnson County Rfd #7 5,846 0.12146% 51,812 31,450 77,427 1041334 Johnson County Rfd #8 10,208 0.21208% 90,473 54,917 135,202 1038324 Johnson Volunteer Police - 0.00000% - - - 1040534 Joiner Volunteer Fire 6,496 0.13495% 57,569 34,944 86,031 1050224 Jonesboro Volunteer Police 650 0.01350% 5,757 3,494 8,603 1052934 Joplin Volunteer Fire 11,087 0.23035% 98,264 59,646 146,845 1058834 Judsonia Volunteer Fire 9,715 0.20184% 86,105 52,266 128,675 1058824 Judsonia Volunteer Police 1,333 0.02769% 11,812 7,170 17,651 1061834 Junction City Volunteer Fire 7,123 0.14798% 63,127 38,318 94,337 1061824 Junction City Volunteer Police 39 0.00081% 347 211 519 1070734 Keiser Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1080434 Kensett Volunteer Fire 9,094 0.18893% 80,597 48,922 120,443 1080424 Kensett Volunteer Police 2,038 0.04235% 18,065 10,965 26,996 1081234 Keo Volunteer Fire 3,265 0.06782% 28,933 17,562 43,238 1085534 Knoxville Volunteer Fire 5,745 0.11936% 50,919 30,908 76,092 1087134 Krooked Kreek Volunteer Fire 7,756 0.16113% 68,735 41,722 102,717 1100234 Lake City Volunteer Fire 15,046 0.31260% 133,352 80,944 199,279 1103734 Lake Hamilton Volunteer Fire 14,834 0.30818% 131,466 79,799 196,462 1106134 Lake Maumelle Area RFD 12,885 0.26769% 114,195 69,316 170,652 1120734 Lake Village Volunteer Fire 11,759 0.24431% 104,220 63,261 155,745 1111824 Lakeview Volunteer Police 722 0.01501% 6,402 3,886 9,567 1086334 Lamar Volunteer Fire 8,439 0.17532% 74,790 45,397 111,766 1126634 Landis Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1130434 Lavaca Volunteer Fire 9,127 0.18963% 80,894 49,103 120,888 1130424 Lavaca Volunteer Police 3,231 0.06713% 28,636 17,382 42,793 1132034 Lawson-Urbana Volunteer Fire 7,795 0.16194% 69,083 41,933 103,237 1133934 Lazy Acres Volunteer Fire 3,903 0.08109% 34,591 20,997 51,692 1140134 Leachville Volunteer Fire 13,154 0.27328% 116,577 70,762 174,212 1140124 Leachville Volunteer Police 67 0.00140% 596 362 890 1143634 Lead Hill Volunteer Fire 9,094 0.18893% 80,597 48,922 120,443 1150934 Lepanto Volunteer Fire 16,127 0.33505% 142,930 86,758 213,593 1151734 Leslie Volunteer Fire 9,105 0.18916% 80,696 48,982 120,591 1152534 Lewisville Volunteer Fire 12,381 0.25722% 109,729 66,605 163,977 1153334 Liberty Volunteer Fire 14,173 0.29445% 125,610 76,245 187,710 1161434 Lincoln Volunteer Fire 14,330 0.29771% 126,999 77,088 189,786 1164934 Linwood-Moscow Volunteer Fire 6,014 0.12495% 53,301 32,354 79,653 1157634 Little Flock Volunteer Fire 11,434 0.23756% 101,341 61,514 151,443 1157624 Little Flock Volunteer Police 2,559 0.05317% 22,680 13,767 33,893 1170334 Lockesburg Volunteer Fire 13,030 0.27072% 115,485 70,099 172,580 1175434 London Rural Volunteer Fire 14,817 0.30783% 131,317 79,709 196,238 1176234 Lone Rock Volunteer Fire 9,598 0.19940% 85,063 51,633 127,117 1180034 Lonoke Volunteer Fire 13,848 0.28770% 122,731 74,497 183,408 1180024 Lonoke Volunteer Police - 0.00000% - - - 1185134 Louann Volunteer Fire 7,750 0.16101% 68,686 41,692 102,643 1190834 Lowell Volunteer Fire 4,530 0.09412% 40,149 24,371 59,999 1190824 Lowell Volunteer Police 1,383 0.02874% 12,258 7,441 18,319 1195934 Luxora Volunteer Fire 6,496 0.13495% 57,569 34,944 86,031 1199134 Lynne Volunteer Fire 8,685 0.18044% 76,974 46,723 115,029 1209234 Magazine Volunteer Fire 3,830 0.07957% 33,946 20,605 50,728 1218134 Magnolia Volunteer Fire 5,840 0.12134% 51,762 31,420 77,353 1218124 Magnolia Volunteer Police 8,377 0.17404% 74,244 45,066 110,950 1229734 Malvern Volunteer Fire 3,858 0.08016% 34,194 20,756 51,099 1239434 Mammoth Spring Volunteer Fire 11,933 0.24791% 105,758 64,195 158,044 1248334 Manila Volunteer Fire 11,211 0.23291% 99,356 60,309 148,477 1248324 Manila Volunteer Police 605 0.01256% 5,360 3,253 8,010 1258034 Mansfield Volunteer Fire 5,919 0.12297% 52,457 31,841 78,392 1258024 Mansfield Volunteer Police 650 0.01350% 5,757 3,494 8,603

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1263734 Marble Volunteer Fire 3,897 0.08097% 34,541 20,967 51,618 1268834 Marianna Volunteer Fire 11,015 0.22883% 97,619 59,254 145,881 1268824 Marianna Volunteer Police 627 0.01303% 5,558 3,374 8,306 1278534 Marion Volunteer Fire 16,183 0.33621% 143,426 87,059 214,335 1278524 Marion Volunteer Police 3,993 0.08295% 35,385 21,479 52,879 1288234 Marked Tree Volunteer Fire 16,861 0.35029% 149,431 90,704 223,309 1297134 Marmaduke Volunteer Fire 10,930 0.22709% 96,874 58,802 144,767 1297124 Marmaduke Volunteer Police 196 0.00407% 1,737 1,054 2,596 1305634 Marshall Volunteer Fire 11,821 0.24559% 104,766 63,592 156,561 1305624 Marshall Volunteer Police 1,299 0.02699% 11,514 6,989 17,206 1308034 Marvell Volunteer Fire 12,291 0.25536% 108,934 66,123 162,790 1308024 Marvell Volunteer Police 3,197 0.06643% 28,338 17,201 42,348 1318834 Maumelle Volunteer Fire 10,303 0.21406% 91,316 55,429 136,462 1324234 Mayflower Volunteer Fire 6,036 0.12541% 53,500 32,474 79,949 1324224 Mayflower Volunteer Police 2,671 0.05549% 23,673 14,369 35,376 1326934 Maynard Volunteer Fire 6,563 0.13635% 58,165 35,306 86,921 1328534 McCrory Volunteer Fire 16,239 0.33738% 143,923 87,360 215,076 1328524 McCrory Volunteer Police 1,299 0.02699% 11,514 6,989 17,206 1338234 McGehee Volunteer Fire 13,792 0.28654% 122,235 74,196 182,667 1338224 McGehee Volunteer Police - 0.00000% - - - 1347134 McNeil Volunteer Fire 8,444 0.17544% 74,840 45,427 111,840 1358734 McRae Volunteer Fire 8,987 0.18672% 79,654 48,349 119,034 1358724 McRae Volunteer Police - 0.00000% - - - 1368434 Melbourne Volunteer Fire 10,399 0.21604% 92,160 55,941 137,723 1371434 Melrose Volunteer Fire 5,868 0.12192% 52,011 31,570 77,724 1377334 Mena Volunteer Fire 12,403 0.25769% 109,927 66,725 164,274 1384634 Midland Volunteer Fire 6,988 0.14519% 61,936 37,595 92,557 1388934 Mineral Springs Volunteer Fire 7,352 0.15275% 65,162 39,553 97,378 1398634 Monette Volunteer Fire 10,018 0.20813% 88,785 53,892 132,680 1408734 Monticello Volunteer Fire 6,120 0.12716% 54,244 32,926 81,062 1418434 Montrose Volunteer Fire 4,497 0.09342% 39,852 24,190 59,554 1421434 Morning Star FPA 11,474 0.23837% 101,689 61,725 151,963 1422234 Morning Star Volunteer Fire 5,146 0.10691% 45,609 27,684 68,157 1425734 Moro Volunteer Fire 2,598 0.05398% 23,028 13,978 34,412 1427334 Morrilton Volunteer Fire 19,487 0.40485% 172,707 104,833 258,092 1430334 Morrow Volunteer Fire 7,795 0.16194% 69,083 41,933 103,237 1433834 Mount Holly Volunteer Fire 11,541 0.23977% 102,284 62,086 152,852 1448634 Mount Ida Volunteer Fire 7,571 0.15729% 67,098 40,728 100,270 1438934 Mountain Home Volunteer Fire 5,885 0.12227% 52,160 31,661 77,947 1438924 Mountain Home Volunteer Police 5,695 0.11831% 50,472 30,636 75,425 1452434 Mountain View Volunteer Fire 15,780 0.32784% 139,853 84,890 208,995 1452424 Mountain View Volunteer Police 2,660 0.05526% 23,574 14,309 35,228 1436234 Mountainburg Volunteer Fire 22,628 0.47012% 200,549 121,732 299,698 1436224 Mountainburg Volunteer Police 6,910 0.14356% 61,241 37,173 91,518 1449434 Mt Judea Area Volunteer Fire 14,940 0.31039% 132,409 80,372 197,870 1457534 Mulberry Volunteer Fire 18,126 0.37658% 160,647 97,512 240,070 1467234 Murfreesboro Volunteer Fire 8,472 0.17602% 75,088 45,578 112,211 1487734 Nashville Volunteer Fire 12,986 0.26979% 115,088 69,858 171,987 1490734 Natural Dam Volunteer Fire 2,598 0.05398% 23,028 13,978 34,412 1493134 New Blaine Rural Volunteer Fir 13,988 0.29061% 123,972 75,250 185,262 1497434 Newark Volunteer Fire 13,635 0.28328% 120,845 73,353 180,590 1506734 Newport Volunteer Fire 7,201 0.14961% 63,822 38,740 95,375 1506724 Newport Volunteer Police 1,977 0.04107% 17,519 10,634 26,180 1508334 Nimrod/Aplin Volunteer Fire 6,451 0.13402% 57,172 34,703 85,437 1509134 Nob Hill Volunteer Fire 13,658 0.28375% 121,044 73,473 180,887 1515634 Norman Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1517234 Norphlet Volunteer Fire 10,483 0.21778% 92,905 56,393 138,836 1517224 Norphlet Volunteer Police 1,299 0.02699% 11,514 6,989 17,206 1525334 North Crossett Volunteer Fire 11,647 0.24198% 103,227 62,659 154,262 1540734 North Pulaski FPD 17,661 0.36693% 156,528 95,012 233,914 1522934 Northeast Benton Co. 20,954 0.43533% 185,710 112,725 277,523 1528834 Northeast Greene County Fire District 18,815 0.39089% 166,752 101,218 249,192 1524534 Northeast Lakeside Volunteer Fire 8,461 0.17578% 74,989 45,518 112,062 1526134 Northeast Saline County Fire 3,729 0.07748% 33,052 20,063 49,393 1531834 Northside Volunteer Fire 6,496 0.13495% 57,569 34,944 86,031 1529634 Northside Volunteer Fire 14,257 0.29619% 126,354 76,696 188,822 1547434 Oak Grove Fire Protection Dist. #25 13,428 0.27898% 119,009 72,238 177,846 1546634 Oak Grove Volunteer Fire 2,598 0.05398% 23,028 13,978 34,412 1520234 Oil Trough Volunteer Fire 16,609 0.34505% 147,198 89,349 219,971 1555534 Ola Volunteer Fire 7,795 0.16194% 69,083 41,933 103,237 1555524 Ola Volunteer Police 655 0.01361% 5,807 3,525 8,677 1566034 Oppelo Volunteer Fire 11,076 0.23011% 98,165 59,586 146,697 1576834 Osceola Volunteer Fire 5,208 0.10819% 46,154 28,016 68,973 1576824 Osceola Volunteer Police 3,276 0.06806% 29,033 17,623 43,386

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1579234 Ouachita Co FD #1 8,047 0.16718% 71,316 43,289 106,574 1582234 Oxley Volunteer Fire 5,196 0.10796% 46,055 27,955 68,824 1585734 Ozark Volunteer Fire 14,190 0.29480% 125,758 76,335 187,932 1585724 Ozark Volunteer Police 5,140 0.10680% 45,559 27,654 68,083 1599734 Pangburn Volunteer Fire 12,476 0.25920% 110,572 67,117 165,238 1599724 Pangburn Volunteer Police 34 0.00070% 298 181 445 1616034 Paragould Volunteer Fire 3,298 0.06852% 29,231 17,743 43,683 1616024 Paragould Volunteer Police 4,558 0.09470% 40,398 24,521 60,370 1624134 Paris Volunteer Fire 10,455 0.21720% 92,656 56,242 138,465 1626834 Parkin Volunteer Fire 7,795 0.16194% 69,083 41,933 103,237 1617934 Parks Volunteer Fire 3,147 0.06538% 27,891 16,930 41,680 1619534 Parthenon Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1623334 Patterson Volunteer Fire 9,032 0.18765% 80,051 48,590 119,627 1623324 Patterson Volunteer Police 1,299 0.02699% 11,514 6,989 17,206 1627634 Pea Ridge Volunteer Fire 18,624 0.38694% 165,065 100,194 246,671 1627624 Pea Ridge Volunteer Police 650 0.01350% 5,757 3,494 8,603 1629234 Peel Volunteer Fire & Rescue 9,273 0.19265% 82,185 49,886 122,816 1628424 Perla Volunteer Police - 0.00000% - - - 1631434 Perryville Volunteer Fire 9,743 0.20243% 86,354 52,416 129,046 1633034 Philadelphia Volunteer Fire 9,206 0.19126% 81,589 49,524 121,926 1635734 Piggott Volunteer Fire 12,991 0.26990% 115,138 69,888 172,061 1646224 Pine Bluff Volunteer Police 8,993 0.18684% 79,703 48,380 119,108 1648934 Pine Ridge Volunteer Fire 3,897 0.08097% 34,541 20,967 51,618 1649734 Pine Village Volunteer Fire 8,355 0.17357% 74,046 44,945 110,653 1651934 Pineville Volunteer Fire 16,446 0.34168% 145,759 88,475 217,821 1657834 Plainview Volunteer Fire 13,086 0.27188% 115,982 70,401 173,322 1644634 Pleasant Plains Volunteer Fire 14,889 0.30934% 131,962 80,101 197,203 1655134 Plumerville Volunteer Fire 9,811 0.20382% 86,949 52,778 129,936 1665934 Pocahontas Volunteer Fire 11,054 0.22965% 97,967 59,465 146,400 1665924 Pocahontas Volunteer Police 2,021 0.04200% 17,916 10,875 26,773 1667534 Ponca Volunteer Fire 5,135 0.10668% 45,509 27,624 68,009 1671334 Portland Volunteer Fire 3,881 0.08062% 34,393 20,876 51,396 1668334 Pottsville Volunteer Fire 10,466 0.21743% 92,756 56,302 138,613 1668324 Pottsville Volunteer Police 650 0.01350% 5,757 3,494 8,603 1675634 Prairie Grove Volunteer Fire 14,386 0.29887% 127,496 77,389 190,528 1675624 Prairie Grove Volunteer Police 2,537 0.05270% 22,482 13,646 33,596 1679934 Prescott Volunteer Fire 9,032 0.18765% 80,051 48,590 119,627 1685334 Pulaski Co Volunteer Fire 6,456 0.13414% 57,222 34,733 85,511 1691834 Pyatt Rural Fire & Def Assoc 8,444 0.17544% 74,840 45,427 111,840 1692634 Quail Creek Volunteer Fire 4,401 0.09144% 39,008 23,678 58,293 1695034 Ravenden Volunteer Fire 9,094 0.18893% 80,597 48,922 120,443 1704334 Rector Volunteer Fire 15,724 0.32667% 139,357 84,589 208,253 1704324 Rector Volunteer Police 1,971 0.04095% 17,469 10,604 26,106 1713234 Redfield Volunteer Fire 14,352 0.29817% 127,198 77,209 190,083 1713224 Redfield Volunteer Police 1,327 0.02757% 11,762 7,139 17,577 1715934 Richwood Volunteer Fire 4,547 0.09447% 40,298 24,461 60,221 1714034 Rison Volunteer Fire 8,517 0.17695% 75,485 45,819 112,804 1716734 Riverdale Volunteer Fire 4,547 0.09447% 40,298 24,461 60,221 1721334 Rockport Volunteer Fire 9,704 0.20161% 86,006 52,205 128,527 1726434 Rondo Volunteer Fire 1,299 0.02699% 11,514 6,989 17,206 1729934 Rose Bud Volunteer Fire 10,393 0.21592% 92,110 55,911 137,649 1730234 Ross Van Ness - Wellford Volunteer Fire 10,393 0.21592% 92,110 55,911 137,649 1727234 Round Mountain Volunteer Fire 12,952 0.26909% 114,791 69,678 171,542 1731034 Ruddell Hill Volunteer Fire 5,997 0.12460% 53,152 32,263 79,430 1728034 Rudd's Crossing Volunteer Fire 7,145 0.14845% 63,326 38,439 94,634 1732934 Russell Volunteer Fire 12,101 0.25140% 107,247 65,099 160,269 1753134 Salem Volunteer Fire 14,346 0.29805% 127,148 77,178 190,009 1753124 Salem Volunteer Police - 0.00000% - - - 1755834 Salem-Saline County Volunteer 15,606 0.32423% 138,315 83,956 206,696 1757434 Saratoga Volunteer Fire 2,598 0.05398% 23,028 13,978 34,412 1758234 Sardis Fire Protection Distric 9,760 0.20278% 86,502 52,507 129,268 1760434 Scotland Area Fire & Emergency 11,692 0.24291% 103,624 62,900 154,855 1761234 Scott Volunteer Fire 5,829 0.12111% 51,663 31,359 77,205 1762034 Scranton Rural Volunteer Fire 10,947 0.22744% 97,024 58,893 144,991 1797334 SE Jefferson Co Volunteer Fire 7,056 0.14658% 62,532 37,957 93,447 1763934 Searcy Volunteer Fire 1,299 0.02699% 11,514 6,989 17,206 1763924 Searcy Volunteer Police 5,846 0.12146% 51,812 31,450 77,427 1764734 Sedgwick Fire Improvement Dist 5,331 0.11075% 47,246 28,678 70,604 1769834 Shady Grove Fire & Rescue 5,902 0.12262% 52,308 31,751 78,169 1766334 Shannon Hills Volunteer Fire 9,631 0.20010% 85,361 51,814 127,562 1765524 Shannon Hills Volunteer Police 4,530 0.09412% 40,149 24,371 59,999 1767134 Shaw Volunteer Fire Protection 8,539 0.17741% 75,683 45,940 113,101 1774434 Sheridan Volunteer Fire 20,635 0.42870% 182,881 111,008 273,295 1783334 Siloam Springs Volunteer Fire 2,486 0.05165% 22,035 13,375 32,929

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1783324 Siloam Springs Volunteer Police - 0.00000% - - - 1788434 Sixth District Volunteer Fire 13,126 0.27269% 116,329 70,611 173,841 1793034 Smackover Volunteer Fire 12,991 0.26990% 115,138 69,888 172,061 1793024 Smackover Volunteer Police - 0.00000% - - - 1792234 Smyrna Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1794934 Snowball Volunteer Fire 9,049 0.18800% 80,200 48,681 119,849 1795734 South Carroll Co Fire Assoc 9,805 0.20371% 86,899 52,748 129,862 1802334 South Greene County Volunteer Fire 13,529 0.28107% 119,902 72,780 179,181 1800734 South Mountain Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1796534 Southbend Volunteer Fire 7,582 0.15752% 67,198 40,789 100,419 1805834 Southridge Volunteer Fire 185 0.00384% 1,638 994 2,448 1801534 Southside Volunteer Fire 16,390 0.34052% 145,263 88,174 217,079 1798134 Sparkman Volunteer Fire 7,789 0.16182% 69,033 41,903 103,162 1798124 Sparkman Volunteer Police 1,338 0.02780% 11,861 7,200 17,725 1833334 St. Francis Volunteer Fire 2,598 0.05398% 23,028 13,978 34,412 1813934 Stamps Volunteer Fire 12,924 0.26851% 114,542 69,527 171,171 1824434 Star City Volunteer Fire 12,991 0.26990% 115,138 69,888 172,061 1824424 Star City Volunteer Police - 0.00000% - - - 1828734 Stephens Volunteer Fire 7,929 0.16473% 70,274 42,656 105,017 1837634 Strawberry Volunteer Fire 9,715 0.20184% 86,105 52,266 128,675 1839234 Strickler Volunteer Fire 5,196 0.10796% 46,055 27,955 68,824 1843034 Strong Volunteer Fire 9,743 0.20243% 86,354 52,416 129,046 1854634 Stuttgart Volunteer Fire 1,333 0.02769% 11,812 7,170 17,651 1873234 Sulphur Springs Volunteer Fire 5,678 0.11797% 50,323 30,546 75,202 1873224 Sulphur Springs Volunteer Police - 0.00000% - - - 1874034 Summit Volunteer Fire 7,246 0.15054% 64,219 38,981 95,969 1877534 Sunnyland Rural Volunteer Fire 7,795 0.16194% 69,083 41,933 103,237 1878334 Sunset Rural Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1880534 Sweet Home Volunteer Fire 2,968 0.06166% 26,303 15,966 39,307 1879134 Swifton Volunteer Fire 9,721 0.20196% 86,155 52,296 128,749 1879124 Swifton Volunteer Police 11 0.00023% 99 60 148 1882134 Taylor Volunteer Fire 7,089 0.14728% 62,830 38,137 93,892 1892924 Texarkana Volunteer Police 11 0.00023% 99 60 148 1895334 Thornton Volunteer Fire 4,547 0.09447% 40,298 24,461 60,221 1903834 Tillar Volunteer Fire 6,613 0.13739% 58,611 35,577 87,588 1904834 Timbo Volunteer Fire 8,870 0.18428% 78,612 47,717 117,477 1906234 Tinsman Volunteer Fire 3,869 0.08039% 34,293 20,816 51,247 1909734 Tontitown Area Volunteer Fire 17,348 0.36041% 153,749 93,325 229,761 1908934 Tontitown Volunteer Fire 67 0.00140% 596 362 890 1908924 Tontitown Volunteer Police 6,932 0.14402% 61,440 37,294 91,815 1831734 Town of St. Charles Volunteer 7,117 0.14786% 63,078 38,288 94,263 1912734 Tracy Area Volunteer Fire 10,791 0.22418% 95,634 58,049 142,914 1922434 Trumann Volunteer Fire 9,615 0.19975% 85,212 51,723 127,340 1922424 Trumann Volunteer Police 67 0.00140% 596 362 890 1931334 Tuckerman Volunteer Fire 11,625 0.24152% 103,029 62,538 153,965 1931324 Tuckerman Volunteer Police 2,010 0.04176% 17,817 10,815 26,625 1932134 Tull Fire & Rescue 7,145 0.14845% 63,326 38,439 94,634 1935634 Turrell Volunteer Fire 756 0.01571% 6,700 4,067 10,012 1937234 Tyronza Volunteer Fire 9,223 0.19161% 81,738 49,615 122,149 1937224 Tyronza Volunteer Police 45 0.00093% 397 241 593 1938034 Umpire Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 1939934 Valley Springs Volunteer Fire 8,707 0.18090% 77,172 46,843 115,326 1941024 Van Buren Volunteer Police 3,802 0.07899% 33,698 20,454 50,357 1942934 Vandervoort Rural Volunteer Fire 7,795 0.16194% 69,083 41,933 103,237 1944534 Velvet Ridge Fire Protection District 7,795 0.16194% 69,083 41,933 103,237 1952634 Vilonia Volunteer Fire 18,720 0.38891% 165,908 100,706 247,931 1952624 Vilonia Volunteer Police 2,055 0.04270% 18,214 11,056 27,218 1961534 Viola Volunteer Fire 5,437 0.11296% 48,189 29,251 72,014 1982834 Wabbaseka Volunteer Fire 3,948 0.08202% 34,988 21,238 52,286 1991734 Waldo Volunteer Fire 5,096 0.10587% 45,162 27,413 67,489 1991724 Waldo Volunteer Police 650 0.01350% 5,757 3,494 8,603 2002834 Waldron Volunteer Fire 11,698 0.24303% 103,674 62,930 154,929 2011734 Walnut Ridge Volunteer Fire 9,301 0.19324% 82,433 50,037 123,187 2011724 Walnut Ridge Volunteer Police 2,665 0.05538% 23,623 14,339 35,302 2016834 Ward Volunteer Fire 7,145 0.14845% 63,326 38,439 94,634 2016824 Ward Volunteer Police 3,248 0.06748% 28,785 17,472 43,015 2021434 Warren Volunteer Fire 20,226 0.42021% 179,258 108,809 267,881 2031134 Washington Volunteer Fire 2,598 0.05398% 23,028 13,978 34,412 2034634 Water Valley Volunteer Fire 10,354 0.21511% 91,763 55,700 137,130 2035434 Watson Chapel Volunteer Fire 12,190 0.25327% 108,041 65,581 161,456 2036234 Wedington Volunteer Fire 17,437 0.36227% 154,543 93,807 230,947 2041934 Weiner Volunteer Fire 7,963 0.16543% 70,572 42,837 105,462 2048634 Wescon Volunteer Fire 14,352 0.29817% 127,198 77,209 190,083 2049434 Wesley Volunteer Fire 7,733 0.16066% 68,537 41,602 102,421

Page 25: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

2050834 West Fork Volunteer Fire 22,824 0.47419% 202,286 122,787 302,294 2050824 West Fork Volunteer Police 4,541 0.09435% 40,249 24,431 60,147 2060524 West Memphis Volunteer Police 3,248 0.06748% 28,785 17,472 43,015 2065634 West Point Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 2066434 West Pulaski Volunteer Fire 23,132 0.48059% 205,016 124,444 306,373 2067234 Western Greene Co Fire 17,325 0.35995% 153,550 93,205 229,464 2068034 Western Grove Volunteer Fire 9,374 0.19475% 83,078 50,428 124,151 2070234 Wheatley Volunteer Fire 8,321 0.17288% 73,748 44,765 110,208 2070224 Wheatley Volunteer Police - 0.00000% - - - 2071034 Wheeler Volunteer Fire 14,828 0.30806% 131,416 79,769 196,387 2079634 White Bluff-Rye Hill Volunteer 13,221 0.27467% 117,173 71,124 175,102 2081834 White Hall Volunteer Fire 10,460 0.21732% 92,706 56,272 138,539 2081824 White Hall Volunteer Police - 0.00000% - - - 2083434 Whitehouse Volunteer Fire 8,321 0.17288% 73,748 44,765 110,208 2085034 Wickes RVFD #2 3,248 0.06748% 28,785 17,472 43,015 2088534 Williams Junction Volunteer Fi 5,196 0.10796% 46,055 27,955 68,824 2090734 Wilmar Volunteer Fire 5,846 0.12146% 51,812 31,450 77,427 2100834 Wilmot Volunteer Fire 7,750 0.16101% 68,686 41,692 102,643 2109134 Wilson Volunteer Fire 7,800 0.16206% 69,132 41,963 103,311 2110534 Wilton Volunteer Fire 7,716 0.16031% 68,388 41,511 102,198 2111334 Winchester Volunteer Fire 302 0.00628% 2,680 1,627 4,005 2102434 Woodlawn Volunteer Fire 8,999 0.18695% 79,753 48,410 119,182 2115634 Wright-Pastoria Volunteer Fire 5,342 0.11099% 47,346 28,739 70,753 2119934 Wynne Volunteer Fire 8,489 0.17637% 75,237 45,668 112,433 2119924 Wynne Volunteer Police 28 0.00058% 248 151 371 2129634 Y-City Volunteer Fire 6,540 0.13588% 57,966 35,185 86,624 2139334 Yellville Volunteer Fire 12,767 0.26525% 113,153 68,683 169,094 2143134 Zinc Volunteer Fire 4,037 0.08388% 35,782 21,720 53,473

4,813,313$ 100.00000% 42,659,300$ 25,894,043$ 63,749,592$

Page 26: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

1 2170034 101-Gamaliel FPD #5 104,071$ 0.243958% -$ 6,389$ 19,888$ 58,983$ 85,260$ 3,216$ 8,370$ -$ -$ 11,586$ 18,470$ 22,460$ 40,930$ 2 11634 Alma Volunteer Fire 147,396 0.345520% - 9,049 28,167 4,051 41,267 4,555 11,854 - 4,771 21,180 26,159 (701) 25,458 3 24834 Altheimer Volunteer Fire 17,271 0.040485% - 1,060 3,300 - 4,360 534 1,389 - 6,687 8,610 3,065 (4,823) (1,758) 4 20534 Altus Volunteer Fire 68,934 0.161592% - 4,232 13,173 24,639 42,044 2,130 5,544 - 17,787 25,461 12,234 (2,493) 9,741 5 20524 Altus Volunteer Police 22,184 0.052002% - 1,362 4,239 12,352 17,953 686 1,784 - - 2,470 3,937 4,775 8,712 6 30234 Amity Volunteer Fire 103,426 0.242446% - 6,349 19,765 105 26,219 3,196 8,318 - 8,052 19,566 18,356 (7,680) 10,676 7 30224 Amity Volunteer Police 5,757 0.013495% - 353 1,100 6 1,459 178 463 - 100 741 1,022 (57) 965 8 31034 Antioch Volunteer Fire 131,168 0.307478% - 8,053 25,066 2,186 35,305 4,054 10,549 - 3,100 17,703 23,279 (444) 22,835 9 34534 Appleton Rural Volunteer Fire 98,215 0.230231% - 6,030 18,769 6,360 31,159 3,035 7,899 - 2,359 13,293 17,431 669 18,100 10 36134 Arch Street FPD #16 96,279 0.225693% - 5,911 18,399 - 24,310 2,976 7,743 - 13,088 23,807 17,087 (7,481) 9,606 11 41834 Arkadelphia Volunteer Fire 86,155 0.201961% - 5,289 16,464 6,014 27,767 2,663 6,929 - 9,076 18,668 15,290 (891) 14,399 12 50734 Arkansas City Volunteer Fire 63,326 0.148446% - 3,888 12,102 5,768 21,758 1,957 5,093 - 1,243 8,293 11,239 878 12,117 13 64734 Ash Flat Volunteer Fire 119,307 0.279673% - 7,324 22,800 10,995 41,119 3,687 9,595 - - 13,282 21,174 5,825 26,999 14 64724 Ash Flat Volunteer Police 23,971 0.056191% - 1,472 4,581 6,815 12,868 741 1,928 - 9,499 12,168 4,254 1,815 6,069 15 60434 Ashdown Volunteer Fire 127,099 0.297939% - 7,803 24,289 398 32,490 3,928 10,222 - 1,338 15,488 22,557 (81) 22,476 16 60424 Ashdown Volunteer Police 17,717 0.041532% - 1,088 3,386 - 4,474 548 1,425 - 14,412 16,385 3,144 (8,468) (5,324) 17 70134 Atkins Volunteer Fire 132,806 0.311317% - 8,153 25,379 7,940 41,472 4,104 10,681 - 11,670 26,455 23,570 (4,502) 19,068 18 70124 Atkins Volunteer Police 17,420 0.040834% - 1,069 3,329 9,662 14,060 538 1,401 - - 1,939 3,092 3,746 6,838 19 80934 Augusta Volunteer Fire 116,230 0.272461% - 7,135 22,212 270 29,617 3,592 9,348 - 5,923 18,863 20,628 (2,312) 18,316 20 80924 Augusta Volunteer Police - 0.000000% - - - - - - - - 7,944 7,944 - (8,590) (8,590) 21 82534 Austin Volunteer Fire 51,812 0.121456% - 3,181 9,901 91 13,173 1,601 4,167 - 926 6,694 9,195 (508) 8,687 22 83334 Avoca Volunteer Fire 80,100 0.187768% - 4,917 15,307 - 20,224 2,476 6,442 - 25,000 33,918 14,216 (13,264) 952 23 90634 Bald Knob Volunteer Fire 126,354 0.296193% - 7,757 24,146 70 31,973 3,905 10,162 - 2,362 16,429 22,425 (1,309) 21,116 24 90624 Bald Knob Volunteer Police 22,928 0.053748% - 1,408 4,382 5,039 10,829 709 1,844 - 5,977 8,530 4,069 (1,068) 3,001 25 100734 Barling Volunteer Fire 65,857 0.154379% - 4,043 12,585 7,161 23,789 2,035 5,296 - 12,045 19,376 11,688 329 12,017 26 100724 Barling Volunteer Police 17,420 0.040834% - 1,069 3,329 3,993 8,391 538 1,401 - 1,965 3,904 3,092 991 4,083 27 107434 Barton-Lexa Fire Department, Inc. 276,579 0.648345% - 16,979 52,854 56 69,889 8,548 22,243 - 8,752 39,543 49,086 (4,289) 44,797 28 110434 Batesville Volunteer Fire 69,381 0.162639% - 4,259 13,259 - 17,518 2,144 5,580 - 9,578 17,302 12,313 (5,505) 6,808 29 110424 Batesville Volunteer Police 53,103 0.124481% - 3,260 10,148 25,655 39,063 1,641 4,271 - - 5,912 9,424 11,190 20,614 30 112024 Bauxite Volunteer Police 24,070 0.056424% - 1,478 4,600 12,161 18,239 744 1,936 - - 2,680 4,272 5,103 9,375 31 122834 Bay Village Volunteer Fire 11,514 0.026990% - 707 2,200 - 2,907 356 926 - 229 1,511 2,043 (115) 1,928 32 120134 Bay Volunteer Fire 115,634 0.271065% - 7,099 22,098 2,304 31,501 3,574 9,300 - 5,175 18,049 20,522 (201) 20,321 33 120124 Bay Volunteer Police 5,856 0.013728% - 360 1,119 6 1,485 181 471 - 53 705 1,039 (45) 994 34 405734 BDR FD#1 311,419 0.730014% - 19,118 59,512 28,762 107,392 9,625 25,045 - - 34,670 55,269 15,872 71,141 35 130934 Bearden Volunteer Fire 39,901 0.093535% - 2,450 7,625 - 10,075 1,233 3,209 - 959 5,401 7,081 (522) 6,559 36 128734 Beaver Lake Volunteer Fire 78,115 0.183115% - 4,796 14,928 2,277 22,001 2,414 6,282 - 12,459 21,155 13,864 (5,970) 7,894 37 126034 Beaverfork Volunteer Fire 91,068 0.213478% - 5,591 17,403 721 23,715 2,815 7,324 - 1,890 12,029 16,162 67 16,229 38 134134 Bee Branch Volunteer Fire 57,122 0.133904% - 3,507 10,916 32,530 46,953 1,765 4,594 - - 6,359 10,138 12,337 22,475 39 131734 Beebe Volunteer Fire 100,349 0.235233% - 6,161 19,177 12,449 37,787 3,101 8,070 - 13,966 25,137 17,809 5,875 23,684 40 140634 Bella Vista Volunteer Fire 17,469 0.040951% - 1,072 3,338 - 4,410 540 1,405 - 7,374 9,319 3,100 (4,812) (1,712) 41 139234 Belleville Volunteer Fire 70,721 0.165780% - 4,342 13,515 3,490 21,347 2,186 5,688 - 1,341 9,215 12,551 (106) 12,445 42 150324 Benton Volunteer Police - 0.000000% - - - - - - - - 7,514 7,514 - (3,639) (3,639) 43 160034 Bentonville Volunteer Fire 5,757 0.013495% - 353 1,100 - 1,453 178 463 - 27,035 27,676 1,022 (12,547) (11,525) 44 160024 Bentonville Volunteer Police - 0.000000% - - - 27 27 - - - 56 56 - (2) (2) 45 162734 Bergman Volunteer Fire Associatio 74,542 0.174738% - 4,576 14,245 1,801 20,622 2,304 5,995 - 8,708 17,007 13,229 (3,230) 9,999 46 170834 Berryville Volunteer Fire 92,408 0.216619% - 5,673 17,659 3,462 26,794 2,856 7,432 - 4,338 14,626 16,400 2,063 18,463 47 170824 Berryville Volunteer Police 298 0.000698% - 18 57 - 75 9 24 - 11,888 11,921 53 (5,075) (5,022) 48 168634 Bethel Heights Volunteer Fire 74,145 0.173807% - 4,552 14,169 24,229 42,950 2,292 5,963 - - 8,255 13,159 14,761 27,920 49 168624 Bethel Heights Volunteer Police 11,762 0.027572% - 722 2,248 3,726 6,696 364 946 - 14,012 15,322 2,087 (4,002) (1,915) 50 169434 Bethesda Area Volunteer Fire 79,951 0.187419% - 4,908 15,279 31,948 52,135 2,471 6,430 - - 8,901 14,189 16,438 30,627 51 172434 Big Creek Volunteer Fire 74,840 0.175436% - 4,594 14,302 2,304 21,200 2,313 6,019 - 13,676 22,008 13,282 (3,580) 9,702 52 164334 Bigelow Volunteer Fire 45,857 0.107495% - 2,815 8,763 760 12,338 1,417 3,688 - 672 5,777 8,138 547 8,685 53 171634 Bigger-Reyno Volunteer Fire 65,907 0.154496% - 4,046 12,595 4,075 20,716 2,037 5,300 - 11,606 18,943 11,697 (3,794) 7,903 54 173234 Biscoe Volunteer Fire 34,541 0.080970% - 2,121 6,601 - 8,722 1,068 2,778 - 2,597 6,443 6,130 (1,529) 4,601 55 174034 Bismarck Fire Pro Association 53,301 0.124946% - 3,272 10,186 1,647 15,105 1,647 4,287 - 6,416 12,350 9,460 (636) 8,824 56 175924 Black Rock Volunteer Police 5,757 0.013495% - 353 1,100 938 2,391 178 463 - 69 710 1,022 985 2,007

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

Page 27: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

57 179124 Blytheville Volunteer Police - 0.000000% - - - - - - - - 9,894 9,894 - (9,608) (9,608) 58 185634 Bonanza Volunteer Fire 61,093 0.143211% - 3,751 11,675 23,051 38,477 1,888 4,913 - - 6,801 10,842 12,477 23,319 59 189934 Bono FID Volunteer Fire 117,769 0.276068% - 7,230 22,506 - 29,736 3,640 9,471 - 11,444 24,555 20,901 (6,842) 14,059 60 188024 Bono Volunteer Police 12,159 0.028503% - 746 2,324 3,638 6,708 376 978 - 6,987 8,341 2,158 (1,181) 977 61 190234 Booneville Volunteer Fire 68,686 0.161010% - 4,217 13,126 2,486 19,829 2,123 5,524 - 9,829 17,476 12,190 (1,361) 10,829 62 194534 Boston Mountain Volunteer Fire 120,945 0.283513% - 7,425 23,113 12,063 42,601 3,738 9,727 - 1,088 14,553 21,465 5,176 26,641 63 199634 Bradford Volunteer Fire 120,895 0.283396% - 7,422 23,103 - 30,525 3,736 9,723 - 5,065 18,524 21,456 (3,533) 17,923 64 199624 Bradford Volunteer Police 10,670 0.025012% - 655 2,039 4,451 7,145 330 858 - - 1,188 1,894 2,204 4,098 65 201134 Bradley County Rural Volunteer F 14,938 0.035018% - 917 2,855 8,584 12,356 462 1,201 - - 1,663 2,651 3,232 5,883 66 200334 Bradley Volunteer Fire 34,541 0.080970% - 2,121 6,601 2,927 11,649 1,068 2,778 - 156 4,002 6,130 959 7,089 67 200324 Bradley Volunteer Police 1,439 0.003374% - 88 275 1,830 2,193 44 116 - 2,264 2,424 255 234 489 68 209734 Brinkley Volunteer Fire 63,872 0.149726% - 3,921 12,206 558 16,685 1,974 5,137 - 4,868 11,979 11,336 (1,927) 9,409 69 209724 Brinkley Volunteer Police 11,514 0.026990% - 707 2,200 11 2,918 356 926 - 1,228 2,510 2,043 (1,222) 821 70 206234 Brookland Fire Protection District 123,228 0.288865% - 7,565 23,549 7,649 38,763 3,808 9,910 - 7,982 21,700 21,870 468 22,338 71 212724 Brookland Volunteer Police 23,524 0.055144% - 1,444 4,495 13,367 19,306 727 1,892 - - 2,619 4,175 5,079 9,254 72 217834 Bruno Fire Protection District 103,128 0.241748% - 6,331 19,708 15,191 41,230 3,187 8,294 - 20,893 32,374 18,303 817 19,120 73 219434 Bryant Volunteer Fire - 0.000000% - - - - - - - - 2,044 2,044 - (1,219) (1,219) 74 219424 Bryant Volunteer Police 40,298 0.094465% - 2,474 7,701 4,767 14,942 1,245 3,241 - 1,179 5,665 7,152 894 8,046 75 222434 Buena Vista Volunteer Fire 28,586 0.067010% - 1,755 5,463 29 7,247 883 2,299 - 1,583 4,765 5,073 (1,368) 3,705 76 224034 Buford Volunteer Fire 143,476 0.336330% - 8,808 27,418 7,820 44,046 4,434 11,539 - - 15,973 25,463 6,688 32,151 77 228334 Bull Shoals Volunteer Fire 91,416 0.214292% - 5,612 17,470 - 23,082 2,825 7,352 - 4,885 15,062 16,224 (4,349) 11,875 78 228324 Bull Shoals Volunteer Police 11,464 0.026874% - 704 2,191 937 3,832 354 922 - 140 1,416 2,035 940 2,975 79 235634 Burnt Ridge Volunteer Fire 46,353 0.108659% - 2,846 8,858 1,680 13,384 1,433 3,728 - 6,997 12,158 8,227 (807) 7,420 80 238034 Butterfield Volunteer Fire 143,377 0.336097% - 8,802 27,399 5,213 41,414 4,431 11,531 - 20,977 36,939 25,446 (2,629) 22,817 81 258534 Cabot Volunteer Fire 51,812 0.121456% - 3,181 9,901 5,712 18,794 1,601 4,167 - 5,105 10,873 9,195 (1,338) 7,857 82 268234 Caddo Valley Volunteer Fire 79,703 0.186837% - 4,893 15,231 11,932 32,056 2,463 6,410 - 5,107 13,980 14,145 (240) 13,905 83 268224 Caddo Valley Volunteer Police 40,447 0.094815% - 2,483 7,729 18,882 29,094 1,250 3,253 - 3,216 7,719 7,178 3,860 11,038 84 270434 Cairo Volunteer Fire 50,422 0.118198% - 3,095 9,636 52 12,783 1,558 4,055 - 1,711 7,324 8,949 (810) 8,139 85 269034 Caldwell Volunteer Fire 107,991 0.253149% - 6,630 20,637 18,764 46,031 3,338 8,685 - - 12,023 19,166 7,588 26,754 86 273934 Calico Rock Volunteer Fire 120,548 0.282582% - 7,401 23,037 1,059 31,497 3,726 9,695 - 20,870 34,291 21,394 (9,031) 12,363 87 276334 Calion Volunteer Fire 80,448 0.188582% - 4,939 15,374 6,833 27,146 2,486 6,470 - 15,899 24,855 14,277 (2,802) 11,475 88 279834 Calvert Township Volunteer Fire 57,222 0.134136% - 3,513 10,935 - 14,448 1,768 4,602 - 10,887 17,257 10,155 (7,649) 2,506 89 277134 Camden Volunteer Fire 28,735 0.067359% - 1,764 5,491 896 8,151 888 2,311 - 3,679 6,878 5,100 (489) 4,611 90 285224 Cammack Village Volunteer Police 28,288 0.066312% - 1,737 5,406 29 7,172 874 2,275 - 792 3,941 5,020 (390) 4,630 91 284434 Camp Volunteer Fire 58,661 0.137510% - 3,601 11,210 15,148 29,959 1,813 4,718 - 26,250 32,781 10,411 (4,083) 6,328 92 286034 Cane Creek Volunteer Fire 79,753 0.186953% - 4,896 15,241 4,679 24,816 2,465 6,414 - 2,196 11,075 14,154 (617) 13,537 93 287934 Capps-Batavia Volunteer Fire 80,200 0.188000% - 4,924 15,326 2,524 22,774 2,479 6,450 - 1,205 10,134 14,233 1,294 15,527 94 288734 Caraway Volunteer Fire 97,470 0.228485% - 5,984 18,627 1,412 26,023 3,012 7,839 - 7,756 18,607 17,299 (2,509) 14,790 95 298434 Carlisle Volunteer Fire 122,136 0.286305% - 7,498 23,340 14,407 45,245 3,775 9,823 - 5,602 19,200 21,676 4,958 26,634 96 305034 Carthage Volunteer Fire 23,028 0.053980% - 1,414 4,401 - 5,815 712 1,852 - 16,930 19,494 4,087 (8,808) (4,721) 97 308534 Cash Volunteer Fire 44,914 0.105285% - 2,757 8,583 3,938 15,278 1,388 3,612 - 1,217 6,217 7,971 3,779 11,750 98 309334 Cave City Volunteer Fire 155,287 0.364018% - 9,533 29,675 6,276 45,484 4,799 12,489 - 7,577 24,865 27,560 (505) 27,055 99 310734 Cave Springs Volunteer Fire 116,875 0.273973% - 7,175 22,335 - 29,510 3,612 9,399 - 9,658 22,669 20,742 (6,609) 14,133

100 310724 Cave Springs Volunteer Police 34,393 0.080621% - 2,111 6,572 - 8,683 1,063 2,766 - 10,606 14,435 6,104 (5,316) 788 101 316634 Center Grove Volunteer Fire 107,793 0.252683% - 6,618 20,599 25,624 52,841 3,331 8,669 - 266 12,266 19,131 11,044 30,175 102 315834 Center Volunteer Fire 56,477 0.132391% - 3,467 10,793 1,904 16,164 1,745 4,542 - 1,470 7,757 10,023 415 10,438 103 318234 Centerton Volunteer Fire 102,235 0.239654% - 6,276 19,537 - 25,813 3,160 8,222 - 47,626 59,008 18,144 (26,994) (8,850) 104 318224 Centerton Volunteer Police 12,010 0.028154% - 737 2,295 5,502 8,534 371 966 - 971 2,308 2,131 1,424 3,555 105 319034 Central City Volunteer Fire 5,757 0.013495% - 353 1,100 6 1,459 178 463 - 100 741 1,022 (57) 965 106 323934 Chambersville Volunteer Fire 34,541 0.080970% - 2,121 6,601 1,830 10,552 1,068 2,778 - 6,673 10,519 6,130 (3,622) 2,508 107 327134 Charleston Volunteer Fire 86,850 0.203589% - 5,332 16,597 - 21,929 2,684 6,985 - 7,695 17,364 15,414 (4,615) 10,799 108 330134 Charlotte Volunteer Fire 69,381 0.162639% - 4,259 13,259 8,015 25,533 2,144 5,580 - 3,349 11,073 12,313 (156) 12,157 109 333624 Cherokee Village Volunteer Police 40,298 0.094465% - 2,474 7,701 11,440 21,615 1,245 3,241 - 946 5,432 7,152 3,661 10,813 110 332834 Cherry Hill Volunteer Fire 40,695 0.095396% - 2,498 7,777 59 10,334 1,258 3,273 - 10,755 15,286 7,222 (4,218) 3,004 111 334434 Cherry Valley Volunteer Fire 35,336 0.082832% - 2,169 6,753 - 8,922 1,092 2,842 - 4,557 8,491 6,271 (2,626) 3,645 112 334424 Cherry Valley Volunteer Police - 0.000000% - - - 912 912 - - - 2,055 2,055 - (126) (126) 113 338734 Chidester Volunteer Fire 63,326 0.148446% - 3,888 12,102 - 15,990 1,957 5,093 - 1,205 8,255 11,239 (633) 10,606

Page 28: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

114 339534 Chimes Volunteer Fire 74,939 0.175669% - 4,601 14,321 6,501 25,423 2,316 6,027 - 15,560 23,903 13,300 (393) 12,907 115 341734 Choctaw Volunteer Fire 121,689 0.285258% - 7,471 23,255 5,725 36,451 3,761 9,787 - 9,223 22,771 21,597 (3,634) 17,963 116 344134 Cincinnati Volunteer Fire 52,805 0.123783% - 3,242 10,091 3,101 16,434 1,632 4,247 - 2,244 8,123 9,372 (307) 9,065 117 348434 Clarendon Volunteer Fire 74,840 0.175436% - 4,594 14,302 - 18,896 2,313 6,019 - 20,961 29,293 13,282 (10,579) 2,703 118 357334 Clarksville Volunteer Fire 137,669 0.322718% - 8,452 26,309 - 34,761 4,255 11,072 - 6,070 21,397 24,433 (2,992) 21,441 119 357324 Clarksville Volunteer Police 347 0.000814% - 21 66 201 288 11 28 - - 39 62 75 137 120 368934 Clinton Volunteer Fire 143,426 0.336213% - 8,805 27,409 1,300 37,514 4,433 11,535 - 5,096 21,064 25,455 (543) 24,912 121 375134 Coal Hill Volunteer Fire 74,393 0.174389% - 4,567 14,217 9,589 28,373 2,299 5,983 - 2,967 11,249 13,203 2,983 16,186 122 375124 Coal Hill Volunteer Police 22,730 0.053282% - 1,395 4,344 12,752 18,491 702 1,828 - - 2,530 4,034 4,897 8,931 123 371934 Collegeville Volunteer Fire 137,818 0.323067% - 8,461 26,337 58,804 93,602 4,259 11,084 - 17,680 33,023 24,459 27,482 51,941 124 374334 Colt Volunteer Fire 50,869 0.119245% - 3,123 9,721 - 12,844 1,572 4,091 - 5,619 11,282 9,028 (4,213) 4,815 125 380834 Compton Volunteer Fire Assoc 69,083 0.161941% - 4,241 13,202 1,896 19,339 2,135 5,556 - 968 8,659 12,260 543 12,803 126 383234 Conway County Volunteer Fire 1,078,213 2.527534% - 66,196 206,050 - 272,246 33,321 86,653 - 109,608 229,582 191,362 (55,693) 135,669 127 379434 Cooterneck Volunteer Fire 63,326 0.148446% - 3,888 12,102 - 15,990 1,957 5,093 - 5,379 12,429 11,239 (2,990) 8,249 128 386734 Cord Volunteer Fire 109,629 0.256988% - 6,730 20,950 20,458 48,138 3,388 8,817 - - 12,205 19,456 13,792 33,248 129 387534 Corning Volunteer Fire 109,133 0.255825% - 6,700 20,855 8,367 35,922 3,373 8,777 - - 12,150 19,368 5,734 25,102 130 397234 Cotter Volunteer Fire 69,480 0.162872% - 4,265 13,278 12,313 29,856 2,147 5,588 - 8,583 16,318 12,331 (272) 12,059 131 397224 Cotter Volunteer Police 5,757 0.013495% - 353 1,100 989 2,442 178 463 - 50 691 1,022 1,026 2,048 132 398034 Cotter/Gassville Rural Volunteer F 45,807 0.107379% - 2,812 8,754 - 11,566 1,416 3,684 - 7,114 12,214 8,130 (6,140) 1,990 133 406534 Cotton Plant Volunteer Fire 33,152 0.077713% - 2,035 6,335 - 8,370 1,025 2,666 - 3,626 7,317 5,884 (1,871) 4,013 134 406524 Cotton Plant Volunteer Police - 0.000000% - - - - - - - - 3,366 3,366 - (1,299) (1,299) 135 407334 Cottonwood Rural Fire Assoc 114,592 0.268622% - 7,035 21,899 1,661 30,595 3,542 9,216 - 573 13,331 20,337 65 20,402 136 408134 County Line Volunteer Fire Ass 86,354 0.202426% - 5,301 16,502 - 21,803 2,669 6,945 - 12,416 22,030 15,326 (5,921) 9,405 137 411134 Cove Rural Volunteer Fire 93,450 0.219062% - 5,737 17,858 3,016 26,611 2,888 7,516 - 6,205 16,609 16,585 (168) 16,417 138 417034 Crawfordsville Volunteer Fire 103,624 0.242911% - 6,362 19,803 12,056 38,221 3,203 8,334 - 8,242 19,779 18,391 (3,406) 14,985 139 427834 Crossett Volunteer Fire 11,514 0.026990% - 707 2,200 3,911 6,818 356 926 - 2,106 3,388 2,043 11 2,054 140 427824 Crossett Volunteer Police 11,514 0.026990% - 707 2,200 3,855 6,762 356 926 - 1,049 2,331 2,043 1,165 3,208 141 425134 Crow Mountain Fire Protection Dis 150,920 0.353780% - 9,265 28,841 1,817 39,923 4,664 12,137 - 21,393 38,194 26,785 (11,362) 15,423 142 428634 Crystal Fire Protection District 125,113 0.293285% - 7,681 23,909 - 31,590 3,867 10,062 - 2,002 15,931 22,205 (1,644) 20,561 143 430834 Curtis Rural Volunteer Fire 44,765 0.104936% - 2,748 8,555 - 11,303 1,384 3,600 - 5,749 10,733 7,945 (4,270) 3,675 144 433234 Dalton Volunteer Fire 76,081 0.178345% - 4,671 14,539 2,935 22,145 2,351 6,119 - 2,226 10,696 13,502 (391) 13,111 145 434034 Damascus Volunteer Fire 46,055 0.107961% - 2,827 8,801 4,773 16,401 1,423 3,704 - 94 5,221 8,174 2,068 10,242 146 446434 Danville Volunteer Fire 115,883 0.271647% - 7,114 22,145 10,656 39,915 3,581 9,320 - 6,383 19,284 20,566 1,494 22,060 147 455334 Dardanelle Volunteer Fire 108,736 0.254894% - 6,675 20,779 - 27,454 3,361 8,745 - 3,192 15,298 19,298 (2,303) 16,995 148 476634 De Queen Volunteer Fire 126,156 0.295728% - 7,745 24,108 409 32,262 3,899 10,146 - 8,266 22,311 22,389 (2,799) 19,590 149 463434 Deann Volunteer Fire 55,584 0.130297% - 3,412 10,622 920 14,954 1,718 4,470 - 1,903 8,091 9,865 (927) 8,938 150 466934 Decatur Volunteer Fire 84,616 0.198354% - 5,195 16,170 5,067 26,432 2,615 6,805 - 1,921 11,341 15,017 1,203 16,220 151 466924 Decatur Volunteer Police 1,936 0.004537% - 119 370 1,118 1,607 60 156 - - 216 344 419 763 152 468534 Deer Volunteer Fire 52,160 0.122270% - 3,202 9,968 - 13,170 1,612 4,195 - 6,089 11,896 9,257 (2,953) 6,304 153 471534 Delaware Volunteer Fire 115,088 0.269785% - 7,065 21,993 42,388 71,446 3,557 9,256 - 4,637 17,450 20,425 23,159 43,584 154 481234 Dermott Volunteer Fire 102,235 0.239654% - 6,276 19,537 7,614 33,427 3,160 8,222 - 467 11,849 18,144 2,554 20,698 155 485534 Des Arc Volunteer Fire 98,116 0.229998% - 6,023 18,750 3,972 28,745 3,032 7,891 - 8,992 19,915 17,413 (2,198) 15,215 156 487134 Desha Volunteer Fire 80,547 0.188815% - 4,945 15,393 1,367 21,705 2,489 6,478 - 5,367 14,334 14,295 (2,056) 12,239 157 486334 Devalls Bluff Volunteer Fire 28,735 0.067360% - 1,764 5,491 - 7,255 888 2,311 - 17,639 20,838 5,100 (8,803) (3,703) 158 496034 DeWitt Volunteer Fire 97,867 0.229416% - 6,008 18,702 4,174 28,884 3,025 7,871 - 6,004 16,900 17,369 (982) 16,387 159 501034 Diaz Volunteer Fire 57,370 0.134485% - 3,522 10,964 1,778 16,264 1,773 4,614 - 4,484 10,871 10,182 (709) 9,473 160 501024 Diaz Volunteer Police 17,767 0.041649% - 1,091 3,395 5,196 9,682 549 1,429 - - 1,978 3,153 3,490 6,643 161 502924 Dierks Volunteer Police 11,117 0.026059% - 682 2,124 1,990 4,796 344 894 - 1,397 2,635 1,973 (136) 1,837 162 503734 District 7 Crawford Co. Volunt 75,584 0.177181% - 4,640 14,444 1,075 20,159 2,336 6,079 - 8,124 16,539 13,414 (3,301) 10,113 163 504534 Dodd Mountain Volunteer Fire 69,083 0.161941% - 4,241 13,202 - 17,443 2,135 5,556 - 28,414 36,105 12,260 (13,283) (1,023) 164 516934 Dover Volunteer Fire 93,153 0.218364% - 5,719 17,802 2,641 26,162 2,879 7,492 - 5,651 16,022 16,532 (4,057) 12,475 165 516924 Dover Volunteer Police 22,631 0.053050% - 1,389 4,325 5,561 11,275 699 1,820 - 1,732 4,251 4,016 1,108 5,124 166 505334 Dumas Volunteer Fire 108,786 0.255010% - 6,678 20,789 2,258 29,725 3,362 8,749 - 3,948 16,059 19,307 (1,203) 18,104 167 526634 Dyess Volunteer Fire 40,298 0.094465% - 2,474 7,701 - 10,175 1,245 3,241 - 1,760 6,246 7,152 (1,527) 5,625 168 535534 Earle Volunteer Fire 106,701 0.250124% - 6,550 20,391 3,893 30,834 3,298 8,581 - 528 12,407 18,937 944 19,881 169 536334 East Camden Volunteer Fire 69,182 0.162174% - 4,247 13,221 1,509 18,977 2,138 5,564 - 13,933 21,635 12,278 (3,677) 8,601 170 537134 East End Fire Protection District 114,245 0.267807% - 7,014 21,832 883 29,729 3,531 9,188 - 11,698 24,417 20,276 (6,259) 14,017

Page 29: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

171 546024 El Dorado Volunteer Police 5,757 0.013495% - 353 1,100 6 1,459 178 463 - 100 741 1,022 (57) 965 172 540134 Elaine Volunteer Fire 81,291 0.190560% - 4,991 15,535 2,458 22,984 2,512 6,538 - 2,195 11,245 14,427 (568) 13,859 173 556834 Elkins Volunteer Fire 164,518 0.385656% - 10,100 31,439 7,650 49,189 5,085 13,231 - 332 18,648 29,198 5,924 35,122 174 556824 Elkins Volunteer Police 12,109 0.028386% - 743 2,314 215 3,272 374 974 - 1,034 2,382 2,149 (1,035) 1,114 175 561424 Elm Springs Volunteer Police 47,296 0.110869% - 2,904 9,038 9,114 21,056 1,462 3,804 - - 5,266 8,394 7,368 15,762 176 563034 Emmet Volunteer Fire 51,812 0.121456% - 3,181 9,901 27,109 40,191 1,601 4,167 - 23,277 29,045 9,195 (2,576) 6,619 177 564934 EMP Rural Fire Association 115,783 0.271414% - 7,108 22,126 6,541 35,775 3,578 9,312 - 3,740 16,630 20,549 360 20,909 178 565734 England Volunteer Fire 108,686 0.254778% - 6,672 20,770 - 27,442 3,359 8,741 - 17,619 29,719 19,289 (9,765) 9,524 179 573834 Etowah Volunteer Fire 63,574 0.149027% - 3,903 12,149 1,508 17,560 1,965 5,113 - 9,240 16,318 11,283 (2,264) 9,019 180 576234 Eudora Volunteer Fire 74,542 0.174738% - 4,576 14,245 1,667 20,488 2,304 5,995 - 1,078 9,377 13,229 1,307 14,536 181 585134 Eureka Springs Volunteer Fire 109,381 0.256406% - 6,715 20,903 - 27,618 3,381 8,797 - 4,806 16,984 19,412 (3,398) 16,014 182 585124 Eureka Springs Volunteer Police 24,219 0.056773% - 1,487 4,628 7,333 13,448 749 1,948 - - 2,697 4,298 4,616 8,914 183 581934 Evansville Volunteer Fire 91,515 0.214525% - 5,618 17,489 2,445 25,552 2,828 7,360 - 4,645 14,833 16,242 (71) 16,171 184 587834 Evening Shade Volunteer Fire 15,584 0.036530% - 957 2,978 - 3,935 482 1,253 - 4,671 6,406 2,766 (1,919) 847 185 592434 Faircrest Volunteer Fire 86,155 0.201961% - 5,289 16,464 - 21,753 2,663 6,929 - 10,982 20,574 15,290 (6,081) 9,209 186 595934 Fairfield Bay Volunteer Fire 166,603 0.390543% - 10,228 31,838 5,564 47,630 5,149 13,399 - 777 19,325 29,568 1,911 31,479 187 598334 Fairview Fire Protection District V 63,524 0.148911% - 3,900 12,140 84 16,124 1,963 5,109 - 1,067 8,139 11,274 (647) 10,627 188 599134 Fairview Rural Fire District 80,100 0.187768% - 4,917 15,307 11,959 32,183 2,476 6,442 - 4,332 13,250 14,216 1,790 16,006 189 604134 Farmington Volunteer Fire 136,925 0.320973% - 8,406 26,166 1,985 36,557 4,232 11,012 - 5,038 20,282 24,301 (2,711) 21,590 190 604124 Farmington Volunteer Police 6,352 0.014891% - 390 1,214 3,614 5,218 196 511 - - 707 1,127 1,372 2,499 191 626234 Fire District #6 Crawford Co 62,532 0.146584% - 3,839 11,950 15,366 31,155 1,933 5,029 - - 6,962 11,098 8,554 19,652 192 625434 Fisher Volunteer Fire 51,862 0.121572% - 3,184 9,911 - 13,095 1,603 4,171 - 5,022 10,796 9,204 (2,941) 6,263 193 630034 Flippin Volunteer Fire 75,683 0.177414% - 4,646 14,463 4,032 23,141 2,339 6,087 - 2,680 11,106 13,432 (320) 13,112 194 630024 Flippin Volunteer Police 34,790 0.081552% - 2,136 6,648 5,629 14,413 1,075 2,798 - 98 3,971 6,174 6,050 12,224 195 632734 Floral Volunteer Fire 28,785 0.067475% - 1,767 5,501 - 7,268 890 2,315 - 6,927 10,132 5,109 (4,929) 180 196 634334 Fordyce Volunteer Fire 46,651 0.109357% - 2,864 8,915 - 11,779 1,442 3,752 - 6,925 12,119 8,279 (3,901) 4,378 197 635134 Foreman Volunteer Fire 80,944 0.189745% - 4,969 15,468 2,576 23,013 2,502 6,510 - 10,527 19,539 14,366 (1,245) 13,121 198 644034 Forrest City Volunteer Fire 40,050 0.093884% - 2,459 7,654 803 10,916 1,238 3,221 - 632 5,091 7,108 612 7,720 199 644024 Forrest City Volunteer Police 17,817 0.041765% - 1,094 3,405 - 4,499 551 1,433 - 6,339 8,323 3,162 (4,620) (1,458) 200 654824 Fort Smith Volunteer Police 16,874 0.039554% - 1,036 3,225 4,089 8,350 521 1,357 - 3,700 5,578 2,995 3,004 5,999 201 662934 Fox Volunteer Fire 91,813 0.215223% - 5,636 17,545 92 23,273 2,838 7,384 - 1,784 12,006 16,294 (968) 15,326 202 664534 Frenchport Volunteer Fire 92,110 0.215921% - 5,655 17,602 33,859 57,116 2,847 7,408 - 5,955 16,210 16,347 6,641 22,988 203 680734 Gallatin Volunteer Fire 85,411 0.200216% - 5,243 16,322 30,254 51,819 2,640 6,869 - 2,832 12,341 15,158 16,776 31,934 204 683134 Garland Volunteer Fire 34,541 0.080970% - 2,121 6,601 34 8,756 1,068 2,778 - 605 4,451 6,130 (339) 5,791 205 693934 Gassville Volunteer Fire 92,656 0.217201% - 5,688 17,707 2,716 26,111 2,864 7,452 - 3,656 13,972 16,444 (1,880) 14,564 206 693924 Gassville Volunteer Police 17,271 0.040485% - 1,060 3,300 6,041 10,401 534 1,389 - 1,867 3,790 3,065 1,106 4,171 207 704834 Gentry Volunteer Fire 144,419 0.338540% - 8,866 27,598 4,443 40,907 4,463 11,615 - 6,657 22,735 25,631 1,936 27,567 208 704824 Gentry Volunteer Police 11,960 0.028037% - 734 2,286 1,869 4,889 370 962 - 7,563 8,895 2,123 (1,493) 630 209 713734 Gillett Volunteer Fire 51,812 0.121456% - 3,181 9,901 5,382 18,464 1,601 4,167 - 1,816 7,584 9,195 855 10,050 210 724234 Glenwood Volunteer Fire 81,490 0.191025% - 5,003 15,573 1,766 22,342 2,519 6,554 - 18,924 27,997 14,462 (8,048) 6,414 211 724224 Glenwood Volunteer Police 30,819 0.072245% - 1,892 5,890 5,832 13,614 953 2,479 - - 3,432 5,470 4,642 10,112 212 727734 Goshen Fire Dist Assoc 99,803 0.233954% - 6,127 19,072 1,063 26,262 3,085 8,026 - 16,008 27,119 17,713 (5,967) 11,746 213 726924 Goshen Volunteer Police 5,558 0.013030% - 341 1,062 82 1,485 172 447 - 1,467 2,086 986 (1,329) (343) 214 733134 Gosnell Volunteer Fire 160,399 0.376000% - 9,847 30,652 7,751 48,250 4,957 12,900 - 2,259 20,116 28,467 2,964 31,431 215 736634 Gould Volunteer Fire 74,840 0.175436% - 4,594 14,302 17,956 36,852 2,313 6,019 - - 8,332 13,282 13,771 27,053 216 735834 Grady Volunteer Fire 97,470 0.228485% - 5,984 18,627 1,705 26,316 3,012 7,839 - 13,073 23,924 17,299 (5,214) 12,085 217 739034 Gravel Ridge Fire Protection Dist. 137,769 0.322951% - 8,458 26,328 11,950 46,736 4,258 11,080 - - 15,338 24,451 9,842 34,293 218 737434 Gravette Volunteer Fire 143,079 0.335399% - 8,784 27,342 16,910 53,036 4,422 11,507 - 6,077 22,006 25,393 1,350 26,743 219 737424 Gravette Volunteer Police 10,968 0.025710% - 673 2,096 4,153 6,922 339 882 - 575 1,796 1,947 2,205 4,152 220 741234 Grayson Fire Assoc 45,063 0.105634% - 2,766 8,611 1,705 13,082 1,393 3,624 - 1,130 6,147 7,997 1,397 9,394 221 743934 Green Forest Volunteer Fire 87,098 0.204171% - 5,347 16,644 8,458 30,449 2,692 7,005 - 6,088 15,785 15,458 (1,656) 13,802 222 743924 Green Forest Volunteer Police 546 0.001280% - 34 104 651 789 17 44 - 1,941 2,002 97 (605) (508) 223 744734 Greenbrier Volunteer Fire 117,173 0.274672% - 7,193 22,392 5,247 34,832 3,621 9,423 - 16,805 29,849 20,795 (2,740) 18,055 224 746324 Greenland Volunteer Police 5,757 0.013495% - 353 1,100 6 1,459 178 463 - 100 741 1,022 (57) 965 225 749834 Greenwood Rural Volunteer Fire 95,088 0.222902% - 5,838 18,171 18,269 42,278 2,939 7,647 - 7,855 18,441 16,876 16,391 33,267 226 747134 Greenwood Volunteer Fire 195,139 0.457436% - 11,980 37,291 3,971 53,242 6,031 15,694 - 1,129 22,854 34,632 392 35,024 227 747124 Greenwood Volunteer Police 5,509 0.012913% - 338 1,053 6 1,397 170 443 - 244 857 978 (111) 867

Page 30: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

228 754434 Greers Ferry Volunteer Fire 144,270 0.338191% - 8,857 27,570 5,118 41,545 4,459 11,603 - 13,296 29,358 25,604 (5,152) 20,452 229 763334 Grover Township Volunteer Fire 91,813 0.215223% - 5,636 17,545 11,454 34,635 2,838 7,384 - 6,131 16,353 16,294 564 16,858 230 773034 Grubbs Volunteer Fire 75,386 0.176716% - 4,628 14,406 - 19,034 2,330 6,063 - 7,345 15,738 13,379 (4,290) 9,089 231 770634 Gum Springs Volunteer Fire 75,386 0.176716% - 4,628 14,406 655 19,689 2,330 6,063 - 591 8,984 13,379 427 13,806 232 774934 Gurdon Volunteer Fire 80,547 0.188815% - 4,945 15,393 6,267 26,605 2,489 6,478 - 6,649 15,616 14,295 (612) 13,683 233 775734 Guy Community Volunteer Fire 35,087 0.082250% - 2,154 6,705 - 8,859 1,084 2,822 - 17,114 21,020 6,227 (10,999) (4,772) 234 776534 Hackett Volunteer Fire 88,587 0.207662% - 5,438 16,929 6,176 28,543 2,738 7,124 - - 9,862 15,722 3,063 18,785 235 776524 Hackett Volunteer Police 5,757 0.013495% - 353 1,100 995 2,448 178 463 - 82 723 1,022 1,043 2,065 236 784634 Hagarville RFD #3 97,073 0.227555% - 5,959 18,551 2,076 26,586 3,000 7,807 - 3,984 14,791 17,228 (2,067) 15,161 237 788934 Halley Volunteer Fire 41,638 0.097607% - 2,556 7,957 3,908 14,421 1,287 3,349 - 5,155 9,791 7,390 (1,317) 6,073 238 793534 Hamburg Volunteer Fire 120,945 0.283513% - 7,425 23,113 4,633 35,171 3,738 9,727 - 4,356 17,821 21,465 (1,039) 20,426 239 804434 Hampton Volunteer Fire 91,813 0.215223% - 5,636 17,545 2,603 25,784 2,838 7,384 - 5,394 15,616 16,294 (1,165) 15,129 240 804424 Hampton Volunteer Police 5,509 0.012913% - 338 1,053 2,106 3,497 170 443 - 183 796 978 1,116 2,094 241 807934 Hand Cove Fire Prot District 113,054 0.265015% - 6,940 21,605 2,225 30,770 3,494 9,092 - 9,264 21,850 20,064 (6,937) 13,127 242 812534 Hardin Volunteer Fire 30,919 0.072478% - 1,898 5,909 914 8,721 956 2,487 - 1,192 4,635 5,487 (939) 4,548 243 813334 Hardy Volunteer Fire 69,827 0.163686% - 4,287 13,344 - 17,631 2,158 5,616 - 20,949 28,723 12,393 (14,607) (2,214) 244 814134 Harmon Volunteer Fire 74,443 0.174505% - 4,570 14,226 - 18,796 2,301 5,987 - 14,694 22,982 13,212 (8,143) 5,069 245 816834 Harrell Volunteer Fire 85,907 0.201379% - 5,274 16,417 4,374 26,065 2,655 6,909 - 10,070 19,634 15,246 591 15,837 246 823034 Harrisburg Volunteer Fire 97,718 0.229067% - 5,999 18,674 - 24,673 3,020 7,859 - 9,283 20,162 17,343 (4,646) 12,697 247 823024 Harrisburg Volunteer Police - 0.000000% - - - 5,417 5,417 - - - 12,620 12,620 - (680) (680) 248 834634 Harrison Volunteer Fire 32,804 0.076898% - 2,014 6,269 9,998 18,281 1,014 2,638 - 10,704 14,356 5,822 1,525 7,347 249 834624 Harrison Volunteer Police 40,249 0.094349% - 2,471 7,692 8,081 18,244 1,244 3,237 - 5,709 10,190 7,143 3,930 11,073 250 843534 Hartford Volunteer Fire 109,133 0.255825% - 6,700 20,855 5,341 32,896 3,373 8,777 - 1,652 13,802 19,368 1,322 20,690 251 843524 Hartford Volunteer Police 11,315 0.026525% - 695 2,162 5,193 8,050 350 910 - - 1,260 2,008 2,368 4,376 252 847834 Haskell Volunteer Fire 119,059 0.279092% - 7,309 22,752 3,604 33,665 3,680 9,575 - 10,324 23,579 21,130 (756) 20,374 253 847824 Haskell Volunteer Police 33,450 0.078411% - 2,053 6,392 12,659 21,104 1,034 2,690 - 1,469 5,193 5,936 6,743 12,679 254 849434 Hatfield Volunteer Fire 63,326 0.148446% - 3,888 12,102 63 16,053 1,957 5,093 - 1,110 8,160 11,239 (622) 10,617 255 853234 Hazen Volunteer Fire 92,656 0.217201% - 5,688 17,707 - 23,395 2,864 7,452 - 7,130 17,446 16,444 (3,381) 13,063 256 862134 Heber Springs Volunteer Fire 132,210 0.309921% - 8,117 25,265 5,998 39,380 4,086 10,633 - 11,690 26,409 23,464 (5,563) 17,901 257 865624 Hector Volunteer Police 17,370 0.040718% - 1,066 3,319 5,918 10,303 537 1,397 - 1,654 3,588 3,083 1,221 4,304 258 864834 Helena-West Helena Volunteer Fire 34,293 0.080389% - 2,105 6,553 14,294 22,952 1,060 2,758 - 4,138 7,956 6,086 6,834 12,920 259 864824 Helena-West Helena Volunteer Pol 57,023 0.133671% - 3,501 10,897 1,657 16,055 1,762 4,586 - 9,595 15,943 10,120 (2,242) 7,878 260 875334 Hensley Volunteer Fire 86,254 0.202193% - 5,295 16,483 15,393 37,171 2,666 6,937 - 5,131 14,734 15,308 2,082 17,390 261 866434 Hermitage Volunteer Fire 51,812 0.121456% - 3,181 9,901 6,125 19,207 1,601 4,167 - 217 5,985 9,195 2,092 11,287 262 866424 Hermitage Volunteer Police 11,514 0.026990% - 707 2,200 6,519 9,426 356 926 - 803 2,085 2,043 1,615 3,658 263 882634 Hickory Creek Volunteer Fire 57,122 0.133904% - 3,507 10,916 1,624 16,047 1,765 4,594 - 10,348 16,707 10,138 (3,284) 6,854 264 883434 Hickory Ridge Volunteer Fire 46,552 0.109124% - 2,858 8,896 5,565 17,319 1,439 3,744 - 20,640 25,823 8,262 (2,676) 5,586 265 884234 Higginson Volunteer Fire 91,118 0.213594% - 5,594 17,413 9,287 32,294 2,816 7,328 - 3,114 13,258 16,171 1,586 17,757 266 884224 Higginson Volunteer Police 28,785 0.067475% - 1,767 5,501 8,290 15,558 890 2,315 - 1,087 4,292 5,109 2,384 7,493 267 885034 Highfill Volunteer Fire 137,123 0.321438% - 8,418 26,204 23,415 58,037 4,238 11,028 - 10,123 25,389 24,336 2,679 27,015 268 885024 Highfill Volunteer Police 23,574 0.055260% - 1,447 4,505 10,536 16,488 729 1,896 - 4,006 6,631 4,184 2,373 6,557 269 890734 Highland Volunteer Fire 46,403 0.108775% - 2,849 8,868 16,498 28,215 1,434 3,732 - 297 5,463 8,235 9,398 17,633 270 887734 Highway 15 South Volunteer Fir 144,717 0.339238% - 8,884 27,655 7,642 44,181 4,473 11,639 - 19,069 35,181 25,684 (1,561) 24,123 271 889334 Highway 286 East Volunteer Fire 114,245 0.267807% - 7,014 21,832 1,003 29,849 3,531 9,188 - 4,451 17,170 20,276 (3,453) 16,823 272 991134 Highway 70 West FPA 142,434 0.333886% - 8,744 27,219 28,130 64,093 4,402 11,455 - 7,855 23,712 25,278 2,877 28,155 273 886934 Hilltop Fire District# 51 75,336 0.176599% - 4,625 14,397 2,587 21,609 2,328 6,059 - 13,100 21,487 13,370 (3,311) 10,059 274 888534 Hilltop Volunteer Fire 85,659 0.200797% - 5,259 16,369 7,544 29,172 2,647 6,889 - 2,088 11,624 15,202 1,654 16,856 275 900834 Holiday Island Volunteer Fire 86,354 0.202426% - 5,301 16,502 5,431 27,234 2,669 6,945 - 4,200 13,814 15,326 1,502 16,828 276 891534 Holland Volunteer Fire 86,354 0.202426% - 5,301 16,502 4,232 26,035 2,669 6,945 - 2,430 12,044 15,326 480 15,806 277 893134 Hollis Volunteer Fire 29,876 0.070035% - 1,834 5,709 311 7,854 923 2,403 - 2,191 5,517 5,302 (2,246) 3,056 278 892334 Holly Grove Volunteer Fire 86,304 0.202310% - 5,298 16,493 4,139 25,930 2,667 6,941 - 9,060 18,668 15,317 (338) 14,979 279 892324 Holly Grove Volunteer Police 5,856 0.013728% - 360 1,119 44 1,523 181 471 - 166 818 1,039 (41) 998 280 901634 Hon Volunteer Fire 40,298 0.094465% - 2,474 7,701 - 10,175 1,245 3,241 - 4,017 8,503 7,152 (1,695) 5,457 281 902434 Hope Volunteer Fire 17,817 0.041765% - 1,094 3,405 - 4,499 551 1,433 - 3,279 5,263 3,162 (1,347) 1,815 282 903234 Hopewell Fire District 17,271 0.040485% - 1,060 3,300 17 4,377 534 1,389 - 1,318 3,241 3,065 (1,269) 1,796 283 906734 Horatio Volunteer Fire 77,076 0.180678% - 4,732 14,729 9,425 28,886 2,382 6,199 - 13,407 21,988 13,679 4,104 17,783 284 921034 Hot Springs Village Volunteer 115,734 0.271298% - 7,105 22,117 1,878 31,100 3,577 9,308 - 8,176 21,061 20,540 (2,504) 18,036

Page 31: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

285 932634 Hoxie Volunteer Fire 93,004 0.218015% - 5,710 17,773 3,851 27,334 2,874 7,480 - 7,263 17,617 16,506 (922) 15,584 286 932624 Hoxie Volunteer Police 6,154 0.014426% - 378 1,176 159 1,713 190 495 - 2,211 2,896 1,092 (1,270) (178) 287 941534 Hughes Volunteer Fire 50,423 0.118199% - 3,096 9,636 1,964 14,696 1,558 4,055 - 9,742 15,355 8,949 (7,604) 1,345 288 941524 Hughes Volunteer Police 22,035 0.051653% - 1,353 4,211 7,298 12,862 681 1,772 - 5,092 7,545 3,911 839 4,750 289 951234 Humphrey Volunteer Fire 34,541 0.080970% - 2,121 6,601 34 8,756 1,068 2,778 - 5,853 9,699 6,130 (6,014) 116 290 951224 Humphrey Volunteer Police 10,422 0.024431% - 640 1,992 5,796 8,428 322 838 - - 1,160 1,850 2,243 4,093 291 971734 Huntington Volunteer Fire 74,294 0.174156% - 4,561 14,198 11,307 30,066 2,296 5,975 - 4,861 13,132 13,185 758 13,943 292 971724 Huntington Volunteer Police - 0.000000% - - - 1,010 1,010 - - - 1,768 1,768 - (147) (147) 293 962834 Huntsville Volunteer Fire 123,228 0.288865% - 7,565 23,549 12,214 43,328 3,808 9,910 - 16,967 30,685 21,870 (4,587) 17,283 294 962824 Huntsville Volunteer Police 40,249 0.094349% - 2,471 7,692 11,673 21,836 1,244 3,237 - - 4,481 7,143 6,819 13,962 295 981434 Huttig Volunteer Fire 74,840 0.175436% - 4,594 14,302 1,839 20,735 2,313 6,019 - 7,760 16,092 13,282 (2,115) 11,167 296 1001434 Imboden Volunteer Fire 78,909 0.184975% - 4,844 15,080 5,850 25,774 2,439 6,346 - 6,445 15,230 14,004 43 14,047 297 1003034 Inspiration Point Rural Fire Protect 51,217 0.120060% - 3,144 9,787 7,572 20,503 1,583 4,119 - 20 5,722 9,090 3,150 12,240 298 1006534 Ione Community Fire 30,373 0.071198% - 1,865 5,804 570 8,239 939 2,443 - 3,362 6,744 5,390 (2,360) 3,030 299 1031634 Jasper Volunteer Fire 34,293 0.080389% - 2,105 6,553 2,581 11,239 1,060 2,758 - 10,417 14,235 6,086 (2,006) 4,080 300 1039134 Johnson Area Volunteer Fire 146,801 0.344124% - 9,012 28,054 4,577 41,643 4,537 11,806 - - 16,343 26,054 2,611 28,665 301 1030834 Johnson County Rfd #1 51,713 0.121223% - 3,175 9,882 - 13,057 1,598 4,159 - 7,305 13,062 9,178 (6,166) 3,012 302 1032434 Johnson County Rfd #2 56,576 0.132624% - 3,473 10,812 3,775 18,060 1,749 4,550 - 4,746 11,045 10,041 238 10,279 303 1034034 Johnson County Rfd #4 57,569 0.134951% - 3,534 11,001 3,823 18,358 1,779 4,630 - 760 7,169 10,217 3,832 14,049 304 1035934 Johnson County Rfd #5 97,768 0.229184% - 6,002 18,684 - 24,686 3,022 7,863 - 10,488 21,373 17,351 (5,812) 11,539 305 1037534 Johnson County Rfd #7 51,812 0.121456% - 3,181 9,901 - 13,082 1,601 4,167 - 7,452 13,220 9,195 (3,099) 6,096 306 1041334 Johnson County Rfd #8 90,473 0.212083% - 5,554 17,289 10,673 33,516 2,796 7,276 - 1,788 11,860 16,057 5,691 21,748 307 1038324 Johnson Volunteer Police - 0.000000% - - - - - - - - 12,054 12,054 - (13,036) (13,036) 308 1040534 Joiner Volunteer Fire 57,569 0.134951% - 3,534 11,001 - 14,535 1,779 4,630 - 2,979 9,388 10,217 (1,781) 8,436 309 1050224 Jonesboro Volunteer Police 5,757 0.013495% - 353 1,100 14,823 16,276 178 463 - 24,047 24,688 1,022 468 1,490 310 1052934 Joplin Volunteer Fire 98,264 0.230347% - 6,033 18,778 - 24,811 3,037 7,903 - 4,547 15,487 17,440 (3,181) 14,259 311 1058834 Judsonia Volunteer Fire 86,105 0.201844% - 5,286 16,455 8,243 29,984 2,661 6,925 - 1,240 10,826 15,282 3,988 19,270 312 1058824 Judsonia Volunteer Police 11,812 0.027688% - 725 2,257 5,895 8,877 365 950 - 3,212 4,527 2,096 2,303 4,399 313 1061834 Junction City Volunteer Fire 63,127 0.147980% - 3,875 12,064 63 16,002 1,951 5,077 - 1,224 8,252 11,204 (665) 10,539 314 1061824 Junction City Volunteer Police 347 0.000814% - 21 66 201 288 11 28 - - 39 62 75 137 315 1070734 Keiser Volunteer Fire 51,812 0.121456% - 3,181 9,901 - 13,082 1,601 4,167 - 2,920 8,688 9,195 (1,728) 7,467 316 1080434 Kensett Volunteer Fire 80,597 0.188931% - 4,948 15,402 1,913 22,263 2,491 6,482 - 4,408 13,381 14,304 (863) 13,441 317 1080424 Kensett Volunteer Police 18,065 0.042347% - 1,109 3,452 6,334 10,895 558 1,453 - 9,396 11,407 3,206 2,623 5,829 318 1081234 Keo Volunteer Fire 28,933 0.067824% - 1,776 5,529 3,387 10,692 894 2,327 - 7,664 10,885 5,135 52 5,187 319 1085534 Knoxville Volunteer Fire 50,919 0.119361% - 3,126 9,731 716 13,573 1,574 4,095 - 14,726 20,395 9,037 (4,785) 4,252 320 1087134 Krooked Kreek Volunteer Fire 68,735 0.161126% - 4,220 13,135 - 17,355 2,124 5,528 - 24,809 32,461 12,199 (11,937) 262 321 1100234 Lake City Volunteer Fire 133,352 0.312597% - 8,187 25,484 14,782 48,453 4,121 10,725 - - 14,846 23,667 7,269 30,936 322 1103734 Lake Hamilton Volunteer Fire 131,466 0.308177% - 8,071 25,123 11,692 44,886 4,063 10,573 - 50,896 65,532 23,332 (17,606) 5,726 323 1106134 Lake Maumelle Area RFD 114,195 0.267691% - 7,011 21,823 6,053 34,887 3,529 9,184 - 22,330 35,043 20,267 (2,617) 17,650 324 1120734 Lake Village Volunteer Fire 104,220 0.244307% - 6,398 19,916 - 26,314 3,221 8,382 - 5,425 17,028 18,496 (4,177) 14,319 325 1111824 Lakeview Volunteer Police 6,402 0.015008% - 393 1,223 3,458 5,074 198 515 - 2,967 3,680 1,136 (968) 168 326 1086334 Lamar Volunteer Fire 74,790 0.175320% - 4,591 14,292 4,473 23,356 2,311 6,015 - 7,334 15,660 13,273 158 13,431 327 1126634 Landis Volunteer Fire 51,812 0.121456% - 3,181 9,901 8,687 21,769 1,601 4,167 - 4,692 10,460 9,195 (1,111) 8,084 328 1130434 Lavaca Volunteer Fire 80,894 0.189629% - 4,966 15,459 - 20,425 2,500 6,506 - 7,521 16,527 14,357 (4,397) 9,960 329 1130424 Lavaca Volunteer Police 28,636 0.067126% - 1,758 5,472 1,957 9,187 885 2,303 - 3,911 7,099 5,082 (428) 4,654 330 1132034 Lawson-Urbana Volunteer Fire 69,083 0.161941% - 4,241 13,202 2,883 20,326 2,135 5,556 - 836 8,527 12,260 2,768 15,028 331 1133934 Lazy Acres Volunteer Fire 34,591 0.081087% - 2,124 6,610 34 8,768 1,069 2,782 - 1,630 5,481 6,139 (1,467) 4,672 332 1140134 Leachville Volunteer Fire 116,577 0.273275% - 7,157 22,278 4,056 33,491 3,603 9,375 - 14,545 27,523 20,690 (1,857) 18,833 333 1140124 Leachville Volunteer Police 596 0.001396% - 37 114 1,871 2,022 18 48 - 4,656 4,722 106 (2,067) (1,961) 334 1143634 Lead Hill Volunteer Fire 80,597 0.188931% - 4,948 15,402 5,735 26,085 2,491 6,482 - 975 9,948 14,304 3,771 18,075 335 1150934 Lepanto Volunteer Fire 142,930 0.335050% - 8,775 27,314 13,645 49,734 4,417 11,495 - 323 16,235 25,367 5,902 31,269 336 1151734 Leslie Volunteer Fire 80,696 0.189164% - 4,954 15,421 3,280 23,655 2,494 6,490 - 3,683 12,667 14,322 1,268 15,590 337 1152534 Lewisville Volunteer Fire 109,729 0.257221% - 6,736 20,969 15,906 43,611 3,391 8,825 - - 12,216 19,474 7,673 27,147 338 1153334 Liberty Volunteer Fire 125,610 0.294448% - 7,711 24,004 4,373 36,088 3,882 10,102 - 8,132 22,116 22,293 (2,480) 19,813 339 1161434 Lincoln Volunteer Fire 126,999 0.297706% - 7,797 24,270 13,230 45,297 3,925 10,214 - - 14,139 22,539 7,300 29,839 340 1164934 Linwood-Moscow Volunteer Fire 53,301 0.124946% - 3,272 10,186 284 13,742 1,647 4,287 - 2,367 8,301 9,460 (2,445) 7,015 341 1157634 Little Flock Volunteer Fire 101,341 0.237559% - 6,221 19,366 7,294 32,881 3,132 8,150 - 356 11,638 17,986 2,378 20,364

Page 32: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

342 1157624 Little Flock Volunteer Police 22,680 0.053166% - 1,392 4,334 4,342 10,068 701 1,824 - 3,843 6,368 4,025 673 4,698 343 1170334 Lockesburg Volunteer Fire 115,485 0.270716% - 7,090 22,069 - 29,159 3,569 9,288 - 7,277 20,134 20,496 (3,593) 16,903 344 1175434 London Rural Volunteer Fire 131,317 0.307827% - 8,062 25,095 2,306 35,463 4,058 10,561 - 7,387 22,006 23,305 (2,739) 20,566 345 1176234 Lone Rock Volunteer Fire 85,063 0.199401% - 5,222 16,256 7,853 29,331 2,629 6,841 - 1,792 11,262 15,097 3,751 18,848 346 1180034 Lonoke Volunteer Fire 122,731 0.287701% - 7,535 23,454 - 30,989 3,793 9,870 - 6,228 19,891 21,782 (3,421) 18,361 347 1180024 Lonoke Volunteer Police - 0.000000% - - - - - - - - 179 179 - (193) (193) 348 1185134 Louann Volunteer Fire 68,686 0.161010% - 4,217 13,126 8,234 25,577 2,123 5,524 - - 7,647 12,190 4,197 16,387 349 1190834 Lowell Volunteer Fire 40,149 0.094116% - 2,465 7,673 5,191 15,329 1,241 3,229 - 32,684 37,154 7,126 (8,961) (1,835) 350 1190824 Lowell Volunteer Police 12,258 0.028735% - 753 2,343 1,248 4,344 379 986 - - 1,365 2,176 1,138 3,314 351 1195934 Luxora Volunteer Fire 57,569 0.134951% - 3,534 11,001 2,339 16,874 1,779 4,630 - 3,186 9,595 10,217 (1,606) 8,611 352 1199134 Lynne Volunteer Fire 76,974 0.180439% - 4,726 14,710 3,724 23,160 2,379 6,190 - 1,363 9,932 13,661 (45) 13,616 353 1209234 Magazine Volunteer Fire 33,946 0.079574% - 2,084 6,487 34 8,605 1,049 2,730 - 2,957 6,736 6,025 (2,639) 3,386 354 1218134 Magnolia Volunteer Fire 51,762 0.121339% - 3,178 9,892 2,696 15,766 1,600 4,163 - 1,303 7,066 9,187 (362) 8,825 355 1218124 Magnolia Volunteer Police 74,244 0.174040% - 4,558 14,188 10,893 29,639 2,295 5,971 - 2,132 10,398 13,177 2,150 15,327 356 1229734 Malvern Volunteer Fire 34,194 0.080156% - 2,099 6,534 2,717 11,350 1,057 2,750 - 1,248 5,055 6,069 (259) 5,810 357 1239434 Mammoth Spring Volunteer Fire 105,758 0.247914% - 6,493 20,210 6,501 33,204 3,269 8,505 - 10,890 22,664 18,770 2,105 20,875 358 1248334 Manila Volunteer Fire 99,356 0.232907% - 6,100 18,987 6,000 31,087 3,071 7,991 - 12,057 23,119 17,633 (2,308) 15,325 359 1248324 Manila Volunteer Police 5,360 0.012564% - 329 1,024 691 2,044 166 431 - 7,508 8,105 951 (2,800) (1,849) 360 1258034 Mansfield Volunteer Fire 52,457 0.122968% - 3,220 10,025 1,592 14,837 1,621 4,219 - 4,474 10,314 9,310 (663) 8,647 361 1258024 Mansfield Volunteer Police 5,757 0.013495% - 353 1,100 3,112 4,565 178 463 - 927 1,568 1,022 176 1,198 362 1263734 Marble Volunteer Fire 34,541 0.080970% - 2,121 6,601 34 8,756 1,068 2,778 - 2,658 6,504 6,130 (2,558) 3,572 363 1268834 Marianna Volunteer Fire 97,619 0.228834% - 5,993 18,655 - 24,648 3,017 7,851 - 13,385 24,253 17,325 (8,066) 9,259 364 1268824 Marianna Volunteer Police 5,558 0.013030% - 341 1,062 889 2,292 172 447 - 6,802 7,421 986 (1,634) (648) 365 1278534 Marion Volunteer Fire 143,426 0.336213% - 8,805 27,409 9,651 45,865 4,433 11,535 - 45,260 61,228 25,455 (7,632) 17,823 366 1278524 Marion Volunteer Police 35,385 0.082948% - 2,172 6,762 3,284 12,218 1,094 2,846 - 7,631 11,571 6,280 (3,706) 2,574 367 1288234 Marked Tree Volunteer Fire 149,431 0.350290% - 9,174 28,556 18,682 56,412 4,618 12,018 - 668 17,304 26,520 7,175 33,695 368 1297134 Marmaduke Volunteer Fire 96,874 0.227087% - 5,947 18,513 2,240 26,700 2,994 7,791 - 8,190 18,975 17,193 (1,608) 15,585 369 1297124 Marmaduke Volunteer Police 1,737 0.004072% - 107 332 2,098 2,537 54 140 - 2,362 2,556 308 299 607 370 1305634 Marshall Volunteer Fire 104,766 0.245587% - 6,432 20,021 353 26,806 3,238 8,426 - 9,063 20,727 18,593 (3,435) 15,158 371 1305624 Marshall Volunteer Police 11,514 0.026990% - 707 2,200 4,068 6,975 356 926 - 139 1,421 2,043 2,326 4,369 372 1308034 Marvell Volunteer Fire 108,934 0.255359% - 6,688 20,817 3,328 30,833 3,367 8,761 - 4,521 16,649 19,333 1,894 21,227 373 1308024 Marvell Volunteer Police 28,338 0.066428% - 1,740 5,415 - 7,155 876 2,279 - 5,929 9,084 5,029 (3,931) 1,098 374 1318834 Maumelle Volunteer Fire 91,316 0.214060% - 5,606 17,451 - 23,057 2,822 7,344 - 23,567 33,733 16,206 (11,099) 5,107 375 1324234 Mayflower Volunteer Fire 53,500 0.125411% - 3,284 10,224 2,929 16,437 1,653 4,303 - 6,534 12,490 9,495 (463) 9,032 376 1324224 Mayflower Volunteer Police 23,673 0.055493% - 1,453 4,524 6,094 12,071 732 1,904 - 1,866 4,502 4,201 3,332 7,533 377 1326934 Maynard Volunteer Fire 58,165 0.136347% - 3,571 11,115 6,138 20,824 1,798 4,678 - 13,584 20,060 10,323 (7,131) 3,192 378 1328534 McCrory Volunteer Fire 143,923 0.337377% - 8,836 27,504 2,274 38,614 4,448 11,575 - 2,407 18,430 25,543 (118) 25,425 379 1328524 McCrory Volunteer Police 11,514 0.026990% - 707 2,200 5,775 8,682 356 926 - 6,538 7,820 2,043 1,928 3,971 380 1338234 McGehee Volunteer Fire 122,235 0.286538% - 7,504 23,359 17,798 48,661 3,778 9,830 - 2,014 15,622 21,694 6,771 28,465 381 1338224 McGehee Volunteer Police - 0.000000% - - - 964 964 - - - 5,496 5,496 - (1,418) (1,418) 382 1347134 McNeil Volunteer Fire 74,840 0.175436% - 4,594 14,302 2,096 20,992 2,313 6,019 - 6,723 15,055 13,282 (3,100) 10,182 383 1358734 McRae Volunteer Fire 79,654 0.186720% - 4,890 15,222 7,429 27,541 2,462 6,406 - 3,962 12,830 14,137 2,326 16,463 384 1358724 McRae Volunteer Police - 0.000000% - - - - - - - - 2,065 2,065 - (1,219) (1,219) 385 1368434 Melbourne Volunteer Fire 92,160 0.216037% - 5,658 17,612 2,057 25,327 2,848 7,412 - 6,699 16,959 16,356 (3,052) 13,304 386 1371434 Melrose Volunteer Fire 52,011 0.121921% - 3,193 9,939 6,570 19,702 1,607 4,183 - 3,896 9,686 9,231 827 10,058 387 1377334 Mena Volunteer Fire 109,927 0.257686% - 6,749 21,007 56,857 84,613 3,397 8,841 - 37,957 50,195 19,509 (857) 18,652 388 1384634 Midland Volunteer Fire 61,936 0.145188% - 3,802 11,836 9,478 25,116 1,914 4,981 - 7,695 14,590 10,992 253 11,245 389 1388934 Mineral Springs Volunteer Fire 65,162 0.152751% - 4,000 12,453 587 17,040 2,014 5,241 - 6,319 13,574 11,565 (1,762) 9,803 390 1398634 Monette Volunteer Fire 88,785 0.208127% - 5,451 16,967 12,496 34,914 2,744 7,140 - 7,818 17,702 15,757 (33) 15,724 391 1408734 Monticello Volunteer Fire 54,244 0.127156% - 3,330 10,366 - 13,696 1,676 4,362 - 12,511 18,549 9,627 (6,214) 3,413 392 1418434 Montrose Volunteer Fire 39,852 0.093418% - 2,447 7,616 1,773 11,836 1,232 3,205 - 7,417 11,854 7,073 (875) 6,198 393 1421434 Morning Star FPA 101,689 0.238375% - 6,243 19,433 29,537 55,213 3,143 8,178 - - 11,321 18,047 13,630 31,677 394 1422234 Morning Star Volunteer Fire 45,609 0.106913% - 2,800 8,716 85 11,601 1,410 3,668 - 1,082 6,160 8,094 (548) 7,546 395 1425734 Moro Volunteer Fire 23,028 0.053980% - 1,414 4,401 - 5,815 712 1,852 - 2,425 4,989 4,087 (1,445) 2,642 396 1427334 Morrilton Volunteer Fire 172,707 0.404852% - 10,603 33,004 3,293 46,900 5,338 13,890 - 2,091 21,319 30,651 2,668 33,319 397 1430334 Morrow Volunteer Fire 69,083 0.161941% - 4,241 13,202 3,114 20,557 2,135 5,556 - - 7,691 12,260 1,549 13,809 398 1433834 Mount Holly Volunteer Fire 102,284 0.239770% - 6,279 19,547 15,035 40,861 3,161 8,226 - - 11,387 18,153 6,252 24,405

Page 33: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

399 1448634 Mount Ida Volunteer Fire 67,098 0.157288% - 4,119 12,822 7,223 24,164 2,074 5,396 - - 7,470 11,908 3,848 15,756 400 1438934 Mountain Home Volunteer Fire 52,160 0.122270% - 3,202 9,968 10,706 23,876 1,612 4,195 - 9,792 15,599 9,257 1,681 10,938 401 1438924 Mountain Home Volunteer Police 50,472 0.118314% - 3,099 9,645 5,954 18,698 1,560 4,059 - 1,433 7,052 8,958 2,858 11,816 402 1452434 Mountain View Volunteer Fire 139,853 0.327837% - 8,586 26,726 5,693 41,005 4,322 11,247 - 3,680 19,249 24,820 (1,742) 23,078 403 1452424 Mountain View Volunteer Police 23,574 0.055260% - 1,447 4,505 897 6,849 729 1,896 - 9,762 12,387 4,184 (3,938) 246 404 1436234 Mountainburg Volunteer Fire 200,549 0.470117% - 12,312 38,325 6,480 57,117 6,198 16,129 - 7,714 30,041 35,592 (3,131) 32,461 405 1436224 Mountainburg Volunteer Police 61,241 0.143559% - 3,760 11,703 27,356 42,819 1,893 4,925 - - 6,818 10,869 12,767 23,636 406 1449434 Mt Judea Area Volunteer Fire 132,409 0.310387% - 8,129 25,303 9,144 42,576 4,092 10,649 - 1,452 16,193 23,499 2,677 26,176 407 1457534 Mulberry Volunteer Fire 160,647 0.376582% - 9,862 30,700 7,077 47,639 4,965 12,920 - - 17,885 28,511 3,324 31,835 408 1467234 Murfreesboro Volunteer Fire 75,088 0.176018% - 4,610 14,349 - 18,959 2,321 6,039 - 3,395 11,755 13,326 (1,924) 11,402 409 1487734 Nashville Volunteer Fire 115,088 0.269785% - 7,065 21,993 474 29,532 3,557 9,256 - 1,422 14,235 20,425 (79) 20,346 410 1490734 Natural Dam Volunteer Fire 23,028 0.053980% - 1,414 4,401 - 5,815 712 1,852 - 10,208 12,772 4,087 (5,145) (1,058) 411 1493134 New Blaine Rural Volunteer Fir 123,972 0.290609% - 7,611 23,691 22,307 53,609 3,831 9,970 - 4,318 18,119 22,002 4,087 26,089 412 1497434 Newark Volunteer Fire 120,845 0.283280% - 7,419 23,094 18,051 48,564 3,735 9,719 - 48 13,502 21,447 9,788 31,235 413 1506734 Newport Volunteer Fire 63,822 0.149609% - 3,918 12,196 - 16,114 1,972 5,133 - 8,610 15,715 11,327 (4,376) 6,951 414 1506724 Newport Volunteer Police 17,519 0.041067% - 1,076 3,348 1,888 6,312 541 1,409 - 4,223 6,173 3,109 (1,297) 1,812 415 1508334 Nimrod/Aplin Volunteer Fire 57,172 0.134020% - 3,510 10,926 31,911 46,347 1,767 4,598 - - 6,365 10,147 12,309 22,456 416 1509134 Nob Hill Volunteer Fire 121,044 0.283746% - 7,431 23,132 16,559 47,122 3,741 9,735 - 5,178 18,654 21,482 1,893 23,375 417 1515634 Norman Volunteer Fire 51,812 0.121456% - 3,181 9,901 52 13,134 1,601 4,167 - 907 6,675 9,195 (509) 8,686 418 1517234 Norphlet Volunteer Fire 92,905 0.217783% - 5,704 17,754 2,703 26,161 2,871 7,472 - 1,520 11,863 16,488 (575) 15,913 419 1517224 Norphlet Volunteer Police 11,514 0.026990% - 707 2,200 1,022 3,929 356 926 - 169 1,451 2,043 1,025 3,068 420 1525334 North Crossett Volunteer Fire 103,227 0.241981% - 6,337 19,727 7,276 33,340 3,190 8,302 - 3,309 14,801 18,320 (466) 17,854 421 1540734 North Pulaski FPD 156,528 0.366926% - 9,609 29,913 - 39,522 4,838 12,588 - 8,900 26,326 27,780 (5,070) 22,710 422 1522934 Northeast Benton Co. 185,710 0.435333% - 11,401 35,489 22,348 69,238 5,740 14,935 - 7,161 27,836 32,959 4,988 37,947 423 1528834 Northeast Greene County Fire Dist 166,752 0.390892% - 10,237 31,866 43,324 85,427 5,154 13,411 - 5,984 24,549 29,594 10,845 40,439 424 1524534 Northeast Lakeside Volunteer Fire 74,989 0.175785% - 4,604 14,330 356 19,290 2,318 6,031 - 9,333 17,682 13,309 (3,462) 9,847 425 1526134 Northeast Saline County Fire 33,052 0.077480% - 2,029 6,316 5,703 14,048 1,022 2,658 - 3,146 6,826 5,866 4,643 10,509 426 1531834 Northside Volunteer Fire 57,569 0.134951% - 3,534 11,001 - 14,535 1,779 4,630 - 6,437 12,846 10,217 (3,087) 7,130 427 1529634 Northside Volunteer Fire 126,354 0.296193% - 7,757 24,146 15,594 47,497 3,905 10,162 - - 14,067 22,425 6,310 28,735 428 1547434 Oak Grove Fire Protection Dist. #2 119,009 0.278975% - 7,306 22,743 45,075 75,124 3,678 9,571 - - 13,249 21,121 24,316 45,437 429 1546634 Oak Grove Volunteer Fire 23,028 0.053980% - 1,414 4,401 - 5,815 712 1,852 - 8,720 11,284 4,087 (5,111) (1,024) 430 1520234 Oil Trough Volunteer Fire 147,198 0.345055% - 9,037 28,130 11,532 48,699 4,549 11,838 - 4,507 20,894 26,124 (169) 25,955 431 1555534 Ola Volunteer Fire 69,083 0.161941% - 4,241 13,202 1,883 19,326 2,135 5,556 - 6,311 14,002 12,260 (2,991) 9,269 432 1555524 Ola Volunteer Police 5,807 0.013611% - 356 1,110 2,935 4,401 179 467 - 6,656 7,302 1,031 (1,362) (331) 433 1566034 Oppelo Volunteer Fire 98,165 0.230114% - 6,026 18,759 6,127 30,912 3,034 7,895 - 3,337 14,266 17,422 622 18,044 434 1576834 Osceola Volunteer Fire 46,154 0.108193% - 2,833 8,820 4,465 16,118 1,426 3,712 - 11,883 17,021 8,191 (90) 8,101 435 1576824 Osceola Volunteer Police 29,033 0.068057% - 1,782 5,548 3,125 10,455 897 2,335 - 125 3,357 5,153 1,068 6,221 436 1579234 Ouachita Co FD #1 71,316 0.167176% - 4,378 13,629 2,118 20,125 2,204 5,735 - 10,637 18,576 12,657 (1,958) 10,699 437 1582234 Oxley Volunteer Fire 46,055 0.107961% - 2,827 8,801 12,511 24,139 1,423 3,704 - 125 5,252 8,174 4,726 12,900 438 1585734 Ozark Volunteer Fire 125,758 0.294797% - 7,720 24,032 6,702 38,454 3,887 10,114 - 8,720 22,721 22,319 2,667 24,986 439 1585724 Ozark Volunteer Police 45,559 0.106797% - 2,797 8,706 6,245 17,748 1,408 3,664 - 942 6,014 8,086 3,119 11,205 440 1599734 Pangburn Volunteer Fire 110,572 0.259199% - 6,788 21,130 4,188 32,106 3,417 8,893 - 10,237 22,547 19,624 570 20,194 441 1599724 Pangburn Volunteer Police 298 0.000698% - 18 57 184 259 9 24 - 23 56 53 64 117 442 1616034 Paragould Volunteer Fire 29,231 0.068522% - 1,795 5,586 6,045 13,426 903 2,351 - 92 3,346 5,188 3,473 8,661 443 1616024 Paragould Volunteer Police 40,398 0.094698% - 2,480 7,720 7,396 17,596 1,249 3,249 - 2,473 6,971 7,170 6,725 13,895 444 1624134 Paris Volunteer Fire 92,656 0.217201% - 5,688 17,707 2,264 25,659 2,864 7,452 - 2,331 12,647 16,444 (716) 15,728 445 1626834 Parkin Volunteer Fire 69,083 0.161941% - 4,241 13,202 10,495 27,938 2,135 5,556 - 13,447 21,138 12,260 (176) 12,084 446 1617934 Parks Volunteer Fire 27,891 0.065381% - 1,712 5,330 29 7,071 862 2,243 - 1,992 5,097 4,950 (1,528) 3,422 447 1619534 Parthenon Volunteer Fire 51,812 0.121456% - 3,181 9,901 - 13,082 1,601 4,167 - 9,399 15,167 9,195 (5,321) 3,874 448 1623334 Patterson Volunteer Fire 80,051 0.187651% - 4,914 15,298 5,611 25,823 2,474 6,438 - 3,792 12,704 14,207 377 14,584 449 1623324 Patterson Volunteer Police 11,514 0.026990% - 707 2,200 824 3,731 356 926 - 3,322 4,604 2,043 (365) 1,678 450 1627634 Pea Ridge Volunteer Fire 165,065 0.386937% - 10,133 31,544 2,875 44,552 5,101 13,275 - 29,662 48,038 29,295 (8,148) 21,147 451 1627624 Pea Ridge Volunteer Police 5,757 0.013495% - 353 1,100 2,095 3,548 178 463 - 69 710 1,022 1,167 2,189 452 1629234 Peel Volunteer Fire & Rescue 82,185 0.192654% - 5,045 15,706 - 20,751 2,540 6,610 - 3,829 12,979 14,586 (1,750) 12,836 453 1628424 Perla Volunteer Police - 0.000000% - - - - - - - - 2,113 2,113 - (1,222) (1,222) 454 1631434 Perryville Volunteer Fire 86,354 0.202426% - 5,301 16,502 2,431 24,234 2,669 6,945 - 5,871 15,485 15,326 (2,130) 13,196 455 1633034 Philadelphia Volunteer Fire 81,589 0.191258% - 5,009 15,592 302 20,903 2,522 6,562 - 5,587 14,671 14,480 (2,121) 12,359

Page 34: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

456 1635734 Piggott Volunteer Fire 115,138 0.269901% - 7,068 22,003 1,734 30,805 3,558 9,260 - 11,445 24,263 20,434 (3,796) 16,638 457 1646224 Pine Bluff Volunteer Police 79,703 0.186837% - 4,893 15,231 5,167 25,291 2,463 6,410 - 426 9,299 14,145 1,551 15,696 458 1648934 Pine Ridge Volunteer Fire 34,541 0.080970% - 2,121 6,601 34 8,756 1,068 2,778 - 605 4,451 6,130 (339) 5,791 459 1649734 Pine Village Volunteer Fire 74,046 0.173574% - 4,546 14,150 - 18,696 2,288 5,955 - 8,327 16,570 13,141 (3,407) 9,734 460 1651934 Pineville Volunteer Fire 145,759 0.341681% - 8,948 27,855 18,581 55,384 4,505 11,722 - - 16,227 25,869 10,123 35,992 461 1657834 Plainview Volunteer Fire 115,982 0.271879% - 7,120 22,164 - 29,284 3,585 9,328 - 3,799 16,712 20,584 (2,269) 18,315 462 1644634 Pleasant Plains Volunteer Fire 131,962 0.309340% - 8,101 25,218 8,195 41,514 4,078 10,613 - 1,365 16,056 23,420 5,252 28,672 463 1655134 Plumerville Volunteer Fire 86,949 0.203822% - 5,338 16,616 1,990 23,944 2,687 6,993 - 5,069 14,749 15,431 (3,871) 11,560 464 1665934 Pocahontas Volunteer Fire 97,967 0.229649% - 6,014 18,721 2,059 26,794 3,028 7,879 - 3,736 14,643 17,387 (1,902) 15,485 465 1665924 Pocahontas Volunteer Police 17,916 0.041998% - 1,100 3,424 2,092 6,616 554 1,441 - 2,036 4,031 3,180 941 4,121 466 1667534 Ponca Volunteer Fire 45,509 0.106681% - 2,794 8,697 46 11,537 1,407 3,660 - 1,124 6,191 8,077 (570) 7,507 467 1671334 Portland Volunteer Fire 34,393 0.080621% - 2,111 6,572 34 8,717 1,063 2,766 - 689 4,518 6,104 (371) 5,733 468 1668334 Pottsville Volunteer Fire 92,756 0.217434% - 5,694 17,726 5,680 29,100 2,867 7,460 - 7,612 17,939 16,462 (49) 16,413 469 1668324 Pottsville Volunteer Police 5,757 0.013495% - 353 1,100 366 1,819 178 463 - 7,693 8,334 1,022 (3,899) (2,877) 470 1675634 Prairie Grove Volunteer Fire 127,496 0.298869% - 7,827 24,364 1,748 33,939 3,940 10,254 - 4,306 18,500 22,627 (3,249) 19,378 471 1675624 Prairie Grove Volunteer Police 22,482 0.052700% - 1,380 4,296 9,532 15,208 695 1,808 - 1,075 3,578 3,990 2,431 6,421 472 1679934 Prescott Volunteer Fire 80,051 0.187651% - 4,914 15,298 82 20,294 2,474 6,438 - 2,752 11,664 14,207 (2,020) 12,187 473 1685334 Pulaski Co Volunteer Fire 57,222 0.134136% - 3,513 10,935 2,249 16,697 1,768 4,602 - 17,175 23,545 10,155 (6,125) 4,030 474 1691834 Pyatt Rural Fire & Def Assoc 74,840 0.175436% - 4,594 14,302 2,475 21,371 2,313 6,019 - 1,402 9,734 13,282 (473) 12,809 475 1692634 Quail Creek Volunteer Fire 39,008 0.091441% - 2,395 7,454 21,608 31,457 1,206 3,137 - - 4,343 6,923 8,388 15,311 476 1695034 Ravenden Volunteer Fire 80,597 0.188931% - 4,948 15,402 3,916 24,266 2,491 6,482 - - 8,973 14,304 2,590 16,894 477 1704334 Rector Volunteer Fire 139,357 0.326674% - 8,555 26,631 14,023 49,209 4,307 11,207 - 974 16,488 24,732 7,452 32,184 478 1704324 Rector Volunteer Police 17,469 0.040951% - 1,072 3,338 7,072 11,482 540 1,405 - 1,633 3,578 3,100 2,321 5,421 479 1713234 Redfield Volunteer Fire 127,198 0.298171% - 7,809 24,308 4,971 37,088 3,931 10,230 - 12,794 26,955 22,574 (8,743) 13,831 480 1713224 Redfield Volunteer Police 11,762 0.027572% - 722 2,248 15 2,985 364 946 - 1,133 2,443 2,087 (1,217) 870 481 1715934 Richwood Volunteer Fire 40,298 0.094465% - 2,474 7,701 1,986 12,161 1,245 3,241 - 4,807 9,293 7,152 (1,510) 5,642 482 1714034 Rison Volunteer Fire 75,485 0.176948% - 4,634 14,425 - 19,059 2,333 6,071 - 13,756 22,160 13,397 (7,871) 5,526 483 1716734 Riverdale Volunteer Fire 40,298 0.094465% - 2,474 7,701 40 10,215 1,245 3,241 - 706 5,192 7,152 (396) 6,756 484 1721334 Rockport Volunteer Fire 86,006 0.201612% - 5,280 16,436 17,568 39,284 2,658 6,917 - - 9,575 15,264 16,524 31,788 485 1726434 Rondo Volunteer Fire 11,514 0.026990% - 707 2,200 11 2,918 356 926 - 202 1,484 2,043 (112) 1,931 486 1729934 Rose Bud Volunteer Fire 92,110 0.215921% - 5,655 17,602 1,771 25,028 2,847 7,408 - 4,921 15,176 16,347 (636) 15,711 487 1730234 Ross Van Ness - Wellford Voluntee 92,110 0.215921% - 5,655 17,602 3,647 26,904 2,847 7,408 - 1,115 11,370 16,347 3,485 19,832 488 1727234 Round Mountain Volunteer Fire 114,791 0.269087% - 7,047 21,937 3,636 32,620 3,548 9,232 - 19,204 31,984 20,372 (3,547) 16,825 489 1731034 Ruddell Hill Volunteer Fire 53,152 0.124597% - 3,263 10,157 13,604 27,024 1,643 4,275 - 15,708 21,626 9,433 7,657 17,090 490 1728034 Rudd's Crossing Volunteer Fire 63,326 0.148446% - 3,888 12,102 1,666 17,656 1,957 5,093 - 821 7,871 11,239 587 11,826 491 1732934 Russell Volunteer Fire 107,247 0.251404% - 6,584 20,495 15,635 42,714 3,315 8,625 - 80 12,020 19,034 7,312 26,346 492 1753134 Salem Volunteer Fire 127,148 0.298055% - 7,806 24,298 128 32,232 3,930 10,226 - 3,003 17,159 22,566 (2,294) 20,272 493 1753124 Salem Volunteer Police - 0.000000% - - - - - - - - 1,007 1,007 - (1,091) (1,091) 494 1755834 Salem-Saline County Volunteer 138,315 0.324231% - 8,491 26,432 6,851 41,774 4,275 11,124 - 9,615 25,014 24,547 2,294 26,841 495 1757434 Saratoga Volunteer Fire 23,028 0.053980% - 1,414 4,401 23 5,838 712 1,852 - 404 2,968 4,087 (226) 3,861 496 1758234 Sardis Fire Protection Distric 86,502 0.202775% - 5,310 16,531 2,459 24,300 2,673 6,957 - 3,658 13,288 15,352 (3,000) 12,352 497 1760434 Scotland Area Fire & Emergency 103,624 0.242911% - 6,362 19,803 57,875 84,040 3,203 8,334 - - 11,537 18,391 22,312 40,703 498 1761234 Scott Volunteer Fire 51,663 0.121107% - 3,172 9,873 1,889 14,934 1,597 4,155 - 13,243 18,995 9,169 (3,439) 5,730 499 1762034 Scranton Rural Volunteer Fire 97,024 0.227438% - 5,956 18,541 405 24,902 2,999 7,803 - 4,884 15,686 17,219 (1,400) 15,819 500 1797334 SE Jefferson Co Volunteer Fire 62,532 0.146584% - 3,839 11,950 10,793 26,582 1,933 5,029 - 5,459 12,421 11,098 (300) 10,798 501 1763934 Searcy Volunteer Fire 11,514 0.026990% - 707 2,200 11 2,918 356 926 - 202 1,484 2,043 (112) 1,931 502 1763924 Searcy Volunteer Police 51,812 0.121456% - 3,181 9,901 18,027 31,109 1,601 4,167 - - 5,768 9,195 8,116 17,311 503 1764734 Sedgwick Fire Improvement Dist 47,246 0.110753% - 2,901 9,029 6,754 18,684 1,460 3,800 - 2,167 7,427 8,385 257 8,642 504 1769834 Shady Grove Fire & Rescue 52,308 0.122619% - 3,211 9,996 52 13,259 1,617 4,207 - 1,601 7,425 9,283 (1,463) 7,820 505 1766334 Shannon Hills Volunteer Fire 85,361 0.200099% - 5,240 16,312 6,182 27,734 2,638 6,865 - 18,961 28,464 15,149 (4,092) 11,057 506 1765524 Shannon Hills Volunteer Police 40,149 0.094116% - 2,465 7,673 11,183 21,321 1,241 3,229 - - 4,470 7,126 5,723 12,849 507 1767134 Shaw Volunteer Fire Protection 75,683 0.177414% - 4,646 14,463 10,199 29,308 2,339 6,087 - 1,555 9,981 13,432 6,123 19,555 508 1774434 Sheridan Volunteer Fire 182,881 0.428701% - 11,227 34,949 14,304 60,480 5,652 14,708 - 12,441 32,801 32,457 4,552 37,009 509 1783334 Siloam Springs Volunteer Fire 22,035 0.051653% - 1,353 4,211 7,812 13,376 681 1,772 - 7,132 9,585 3,911 1,845 5,756 510 1783324 Siloam Springs Volunteer Police - 0.000000% - - - - - - - - 1,159 1,159 - (1,255) (1,255) 511 1788434 Sixth District Volunteer Fire 116,329 0.272694% - 7,142 22,231 9,530 38,903 3,595 9,356 - 658 13,609 20,646 3,025 23,671 512 1793034 Smackover Volunteer Fire 115,138 0.269901% - 7,068 22,003 2,018 31,089 3,558 9,260 - 1,810 14,628 20,434 8 20,442

Page 35: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

513 1793024 Smackover Volunteer Police - 0.000000% - - - 73 73 - - - 151 151 - (5) (5) 514 1792234 Smyrna Volunteer Fire 51,812 0.121456% - 3,181 9,901 - 13,082 1,601 4,167 - 9,824 15,592 9,195 (4,339) 4,856 515 1794934 Snowball Volunteer Fire 80,200 0.188000% - 4,924 15,326 3,987 24,237 2,479 6,450 - 4,787 13,716 14,233 262 14,495 516 1795734 South Carroll Co Fire Assoc 86,899 0.203706% - 5,335 16,607 5,608 27,550 2,686 6,989 - 4,241 13,916 15,423 (578) 14,845 517 1802334 South Greene County Volunteer Fir 119,902 0.281070% - 7,361 22,913 8,063 38,337 3,706 9,643 - 11,934 25,283 21,280 (2,361) 18,919 518 1800734 South Mountain Volunteer Fire 51,812 0.121456% - 3,181 9,901 - 13,082 1,601 4,167 - 5,011 10,779 9,195 (2,950) 6,245 519 1796534 Southbend Volunteer Fire 67,198 0.157521% - 4,125 12,841 4,925 21,891 2,077 5,404 - 4,595 12,076 11,926 (3,113) 8,813 520 1805834 Southridge Volunteer Fire 1,638 0.003839% - 101 313 946 1,360 51 132 - - 183 291 355 646 521 1801534 Southside Volunteer Fire 145,263 0.340518% - 8,918 27,760 10,036 46,714 4,489 11,682 - 1,215 17,386 25,781 3,908 29,689 522 1798134 Sparkman Volunteer Fire 69,033 0.161824% - 4,238 13,192 214 17,644 2,134 5,552 - 9,237 16,923 12,252 (4,522) 7,730 523 1798124 Sparkman Volunteer Police 11,861 0.027805% - 728 2,267 - 2,995 367 954 - 5,397 6,718 2,105 (2,556) (451) 524 1833334 St. Francis Volunteer Fire 23,028 0.053980% - 1,414 4,401 23 5,838 712 1,852 - 1,474 4,038 4,087 (1,385) 2,702 525 1813934 Stamps Volunteer Fire 114,542 0.268505% - 7,032 21,889 2,246 31,167 3,540 9,212 - 4,894 17,646 20,328 572 20,900 526 1824434 Star City Volunteer Fire 115,138 0.269901% - 7,068 22,003 6,077 35,148 3,558 9,260 - 4,700 17,518 20,434 4,775 25,209 527 1824424 Star City Volunteer Police - 0.000000% - - - 4,331 4,331 - - - 10,245 10,245 - (1,455) (1,455) 528 1828734 Stephens Volunteer Fire 70,274 0.164733% - 4,314 13,429 3,009 20,752 2,172 5,652 - 287 8,111 12,472 867 13,339 529 1837634 Strawberry Volunteer Fire 86,105 0.201844% - 5,286 16,455 8,514 30,255 2,661 6,925 - 2,274 11,860 15,282 1,709 16,991 530 1839234 Strickler Volunteer Fire 46,055 0.107961% - 2,827 8,801 - 11,628 1,423 3,704 - 2,901 8,028 8,174 (1,677) 6,497 531 1843034 Strong Volunteer Fire 86,354 0.202426% - 5,301 16,502 87 21,890 2,669 6,945 - 3,564 13,178 15,326 (3,067) 12,259 532 1854634 Stuttgart Volunteer Fire 11,812 0.027688% - 725 2,257 3,738 6,720 365 950 - 10,493 11,808 2,096 (2,545) (449) 533 1873234 Sulphur Springs Volunteer Fire 50,323 0.117965% - 3,089 9,617 23,455 36,161 1,555 4,047 - 10,420 16,022 8,931 5,124 14,055 534 1873224 Sulphur Springs Volunteer Police - 0.000000% - - - 2,547 2,547 - - - 5,870 5,870 - (525) (525) 535 1874034 Summit Volunteer Fire 64,219 0.150540% - 3,942 12,272 2,960 19,174 1,985 5,165 - 11,761 18,911 11,397 (5,151) 6,246 536 1877534 Sunnyland Rural Volunteer Fire 69,083 0.161941% - 4,241 13,202 5,286 22,729 2,135 5,556 - - 7,691 12,260 2,803 15,063 537 1878334 Sunset Rural Volunteer Fire 51,812 0.121456% - 3,181 9,901 165 13,247 1,601 4,167 - 3,097 8,865 9,195 (2,811) 6,384 538 1880534 Sweet Home Volunteer Fire 26,303 0.061658% - 1,615 5,026 14,827 21,468 813 2,115 - - 2,928 4,668 5,672 10,340 539 1879134 Swifton Volunteer Fire 86,155 0.201961% - 5,289 16,464 371 22,124 2,663 6,929 - 6,375 15,967 15,290 (2,358) 12,932 540 1879124 Swifton Volunteer Police 99 0.000233% - 6 19 57 82 3 8 - - 11 18 21 39 541 1882134 Taylor Volunteer Fire 62,830 0.147282% - 3,857 12,007 485 16,349 1,942 5,053 - 7,590 14,585 11,151 (4,324) 6,827 542 1892924 Texarkana Volunteer Police 99 0.000233% - 6 19 57 82 3 8 - - 11 18 21 39 543 1895334 Thornton Volunteer Fire 40,298 0.094465% - 2,474 7,701 2,113 12,288 1,245 3,241 - 1,638 6,124 7,152 (243) 6,909 544 1903834 Tillar Volunteer Fire 58,611 0.137394% - 3,598 11,201 2,939 17,738 1,811 4,714 - 4,225 10,750 10,402 (1,490) 8,912 545 1904834 Timbo Volunteer Fire 78,612 0.184278% - 4,826 15,023 10,035 29,884 2,430 6,322 - 5,458 14,210 13,952 3,576 17,528 546 1906234 Tinsman Volunteer Fire 34,293 0.080389% - 2,105 6,553 - 8,658 1,060 2,758 - 2,872 6,690 6,086 (1,619) 4,467 547 1909734 Tontitown Area Volunteer Fire 153,749 0.360411% - 9,439 29,381 15,808 54,628 4,752 12,365 - 3,320 20,437 27,287 4,706 31,993 548 1908934 Tontitown Volunteer Fire 596 0.001396% - 37 114 9,678 9,829 18 48 - 20,101 20,167 106 (1,032) (926) 549 1908924 Tontitown Volunteer Police 61,440 0.144025% - 3,772 11,741 14,599 30,112 1,899 4,941 - 11,833 18,673 10,904 6,363 17,267 550 1831734 Town of St. Charles Volunteer 63,078 0.147864% - 3,872 12,054 35,447 51,373 1,949 5,073 - - 7,022 11,195 13,594 24,789 551 1912734 Tracy Area Volunteer Fire 95,634 0.224181% - 5,871 18,276 468 24,615 2,956 7,691 - 4,267 14,914 16,973 (3,565) 13,408 552 1922434 Trumann Volunteer Fire 85,212 0.199750% - 5,231 16,284 5,240 26,755 2,634 6,853 - - 9,487 15,123 3,562 18,685 553 1922424 Trumann Volunteer Police 596 0.001396% - 37 114 2,985 3,136 18 48 - 6,327 6,393 106 (180) (74) 554 1931334 Tuckerman Volunteer Fire 103,029 0.241515% - 6,325 19,689 2,539 28,553 3,184 8,286 - 8,360 19,830 18,285 (451) 17,834 555 1931324 Tuckerman Volunteer Police 17,817 0.041765% - 1,094 3,405 3,943 8,442 551 1,433 - 3,924 5,908 3,162 (154) 3,008 556 1932134 Tull Fire & Rescue 63,326 0.148446% - 3,888 12,102 3,691 19,681 1,957 5,093 - 7,379 14,429 11,239 (783) 10,456 557 1935634 Turrell Volunteer Fire 6,700 0.015706% - 411 1,280 482 2,173 207 539 - 1,058 1,804 1,189 (962) 227 558 1937234 Tyronza Volunteer Fire 81,738 0.191607% - 5,018 15,620 595 21,233 2,526 6,574 - 7,250 16,350 14,507 (2,105) 12,402 559 1937224 Tyronza Volunteer Police 397 0.000931% - 24 76 - 100 12 32 - 4,053 4,097 70 (2,261) (2,191) 560 1938034 Umpire Volunteer Fire 51,812 0.121456% - 3,181 9,901 3,419 16,501 1,601 4,167 - 11,482 17,250 9,195 (4,434) 4,761 561 1939934 Valley Springs Volunteer Fire 77,172 0.180904% - 4,738 14,748 3,371 22,857 2,385 6,206 - 13,451 22,042 13,696 (2,169) 11,527 562 1941024 Van Buren Volunteer Police 33,698 0.078993% - 2,069 6,440 5,403 13,912 1,041 2,710 - 7,133 10,884 5,981 (2,685) 3,296 563 1942934 Vandervoort Rural Volunteer Fire 69,083 0.161941% - 4,241 13,202 69 17,512 2,135 5,556 - 1,210 8,901 12,260 (677) 11,583 564 1944534 Velvet Ridge Fire Protection Distri 69,083 0.161941% - 4,241 13,202 8,538 25,981 2,135 5,556 - 2,948 10,639 12,260 820 13,080 565 1952634 Vilonia Volunteer Fire 165,908 0.388914% - 10,185 31,705 - 41,890 5,128 13,343 - 4,588 23,059 29,445 (2,868) 26,577 566 1952624 Vilonia Volunteer Police 18,214 0.042696% - 1,118 3,481 10,953 15,552 563 1,465 - 9,489 11,517 3,232 3,352 6,584 567 1961534 Viola Volunteer Fire 48,189 0.112963% - 2,958 9,209 - 12,167 1,489 3,876 - 12,779 18,144 8,552 (6,195) 2,357 568 1982834 Wabbaseka Volunteer Fire 34,988 0.082018% - 2,148 6,686 34 8,868 1,081 2,814 - 347 4,242 6,210 (242) 5,968 569 1991734 Waldo Volunteer Fire 45,162 0.105866% - 2,773 8,630 - 11,403 1,396 3,632 - 37,058 42,086 8,015 (16,058) (8,043)

Page 36: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Employer ID Employer

Net Pension Liability

Employer Allocation Percentage

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred

Outflows of Resources

Differences Between Expected

and Actual Experience

Net Difference Between

Projected and Actual

Investment Earnings on Pension Plan Investments

Changes of Assumptions

Changes in Proportion

and Differences

Between Employer

Contributions and Share of

Contributions

Total Deferred Inflows of Resources

Proportionate Share of Plan

Pension Expense

Net Amortization of

Deferred Amounts from

Changes in Proportion and

Differences Between

Employer Contributins

and Proportionate

Share of Contributions

Total Employer Pension Expense

Arkansas Local Police and Fire Retirement SystemSchedule of LOPFI Volunteer Pension Amounts by Employer

As of and for the year ended December 31, 2017

Deferred Outflows of Resources Deferred Inflows of Resources Pension Expense

570 1991724 Waldo Volunteer Police 5,757 0.013495% - 353 1,100 - 1,453 178 463 - 11,655 12,296 1,022 (6,231) (5,209) 571 2002834 Waldron Volunteer Fire 103,674 0.243028% - 6,365 19,812 - 26,177 3,204 8,338 - 7,232 18,774 18,400 (3,578) 14,822 572 2011734 Walnut Ridge Volunteer Fire 82,433 0.193236% - 5,061 15,753 6,295 27,109 2,548 6,629 - 13,320 22,497 14,630 (76) 14,554 573 2011724 Walnut Ridge Volunteer Police 23,623 0.055376% - 1,450 4,514 6,104 12,068 730 1,900 - 3,665 6,295 4,193 53 4,246 574 2016834 Ward Volunteer Fire 63,326 0.148446% - 3,888 12,102 63 16,053 1,957 5,093 - 4,153 11,203 11,239 (3,912) 7,327 575 2016824 Ward Volunteer Police 28,785 0.067475% - 1,767 5,501 29 7,297 890 2,315 - 1,529 4,734 5,109 (1,393) 3,716 576 2021434 Warren Volunteer Fire 179,258 0.420209% - 11,005 34,256 2,178 47,439 5,540 14,416 - 5,009 24,965 31,814 (591) 31,223 577 2031134 Washington Volunteer Fire 23,028 0.053980% - 1,414 4,401 - 5,815 712 1,852 - 3,712 6,276 4,087 (1,524) 2,563 578 2034634 Water Valley Volunteer Fire 91,763 0.215107% - 5,633 17,536 - 23,169 2,836 7,380 - 7,249 17,465 16,286 (3,505) 12,781 579 2035434 Watson Chapel Volunteer Fire 108,041 0.253266% - 6,633 20,647 - 27,280 3,339 8,689 - 14,265 26,293 19,175 (7,511) 11,664 580 2036234 Wedington Volunteer Fire 154,543 0.362273% - 9,488 29,533 5,423 44,444 4,776 12,429 - 12,015 29,220 27,428 (870) 26,558 581 2041934 Weiner Volunteer Fire 70,572 0.165431% - 4,332 13,486 19 17,837 2,181 5,676 - 11,037 18,894 12,525 (9,563) 2,962 582 2048634 Wescon Volunteer Fire 127,198 0.298171% - 7,809 24,308 11,289 43,406 3,931 10,230 - 153 14,314 22,574 5,224 27,798 583 2049434 Wesley Volunteer Fire 68,537 0.160661% - 4,208 13,097 8,795 26,100 2,118 5,512 - 3,537 11,167 12,164 (429) 11,735 584 2050834 West Fork Volunteer Fire 202,286 0.474189% - 12,419 38,657 36,416 87,492 6,252 16,268 - 15,399 37,919 35,901 5,893 41,794 585 2050824 West Fork Volunteer Police 40,249 0.094349% - 2,471 7,692 12,285 22,448 1,244 3,237 - - 4,481 7,143 5,856 12,999 586 2060524 West Memphis Volunteer Police 28,785 0.067475% - 1,767 5,501 839 8,107 890 2,315 - 3,574 6,779 5,109 (468) 4,641 587 2065634 West Point Volunteer Fire 51,812 0.121456% - 3,181 9,901 2,663 15,745 1,601 4,167 - 628 6,396 9,195 2,617 11,812 588 2066434 West Pulaski Volunteer Fire 205,016 0.480589% - 12,586 39,179 - 51,765 6,336 16,488 - 25,869 48,693 36,385 (13,774) 22,611 589 2067234 Western Greene Co Fire 153,550 0.359946% - 9,427 29,344 6,485 45,256 4,746 12,349 - 1,548 18,643 27,251 1,891 29,142 590 2068034 Western Grove Volunteer Fire 83,078 0.194748% - 5,100 15,876 3,653 24,629 2,568 6,681 - 8,279 17,528 14,744 (2,647) 12,097 591 2070234 Wheatley Volunteer Fire 73,748 0.172876% - 4,527 14,093 5,689 24,309 2,279 5,931 - 5,391 13,601 13,088 2,118 15,206 592 2070224 Wheatley Volunteer Police - 0.000000% - - - - - - - - 7,739 7,739 - (3,735) (3,735) 593 2071034 Wheeler Volunteer Fire 131,416 0.308060% - 8,068 25,114 7,490 40,672 4,062 10,569 - 1,685 16,316 23,323 1,234 24,557 594 2079634 White Bluff-Rye Hill Volunteer 117,173 0.274672% - 7,193 22,392 5,208 34,793 3,621 9,423 - 493 13,537 20,795 1,766 22,561 595 2081834 White Hall Volunteer Fire 92,706 0.217317% - 5,691 17,716 - 23,407 2,865 7,456 - 10,794 21,115 16,453 (5,738) 10,715 596 2081824 White Hall Volunteer Police - 0.000000% - - - 5,893 5,893 - - - 12,063 12,063 - (382) (382) 597 2083434 Whitehouse Volunteer Fire 73,748 0.172876% - 4,527 14,093 2,215 20,835 2,279 5,931 - - 8,210 13,088 1,181 14,269 598 2085034 Wickes RVFD #2 28,785 0.067475% - 1,767 5,501 29 7,297 890 2,315 - 504 3,709 5,109 (283) 4,826 599 2088534 Williams Junction Volunteer Fi 46,055 0.107961% - 2,827 8,801 34 11,662 1,423 3,704 - 4,203 9,330 8,174 (1,755) 6,419 600 2090734 Wilmar Volunteer Fire 51,812 0.121456% - 3,181 9,901 2,679 15,761 1,601 4,167 - 1,267 7,035 9,195 (314) 8,881 601 2100834 Wilmot Volunteer Fire 68,686 0.161010% - 4,217 13,126 2,029 19,372 2,123 5,524 - 4,206 11,853 12,190 (2,881) 9,309 602 2109134 Wilson Volunteer Fire 69,132 0.162057% - 4,244 13,211 4,900 22,355 2,137 5,560 - 1,722 9,419 12,269 688 12,957 603 2110534 Wilton Volunteer Fire 68,388 0.160312% - 4,198 13,069 3,574 20,841 2,114 5,500 - 8,548 16,162 12,137 (104) 12,033 604 2111334 Winchester Volunteer Fire 2,680 0.006283% - 165 512 1,548 2,225 83 216 - - 299 476 580 1,056 605 2102434 Woodlawn Volunteer Fire 79,753 0.186953% - 4,896 15,241 4,025 24,162 2,465 6,414 - 5,188 14,067 14,154 159 14,313 606 2115634 Wright-Pastoria Volunteer Fire 47,346 0.110986% - 2,907 9,048 8,587 20,542 1,463 3,808 - - 5,271 8,403 4,469 12,872 607 2119934 Wynne Volunteer Fire 75,237 0.176367% - 4,619 14,378 - 18,997 2,325 6,051 - 2,325 10,701 13,353 (1,886) 11,467 608 2119924 Wynne Volunteer Police 248 0.000582% - 15 47 144 206 8 20 - - 28 44 54 98 609 2129634 Y-City Volunteer Fire 57,966 0.135881% - 3,559 11,077 - 14,636 1,791 4,662 - 4,021 10,474 10,288 (1,775) 8,513 610 2139334 Yellville Volunteer Fire 113,153 0.265248% - 6,947 21,624 14,274 42,845 3,497 9,100 - 1,557 14,154 20,082 3,797 23,879 611 2143134 Zinc Volunteer Fire 35,782 0.083879% - 2,197 6,838 3,827 12,862 1,106 2,878 - 2,835 6,819 6,350 1,075 7,425

TOTAL 42,659,300 100.000000% -$ 2,618,896$ 8,152,202$ 3,308,795$ 14,079,893$ 1,318,428$ 3,430,783$ -$ 3,605,934$ 8,355,145$ 7,570,971$ (157,171)$ 7,413,800$

Page 37: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

101-Gamaliel FPD #5 0.243958% 29,540$ 29,066$ 17,160$ (2,092)$ -$ -$ 73,674$ 7,080$ 6,837$ 2,866$ (2,092)$ -$ -$ 14,691$ 22,460$ 22,229$ 14,294$ -$ -$ -$ 58,983$ Alma Volunteer Fire 0.345520% 9,463 10,304 3,284 (2,964) - - 20,087 10,027 9,684 4,060 (2,964) - - 20,807 (564) 620 (776) - - - (720) Altheimer Volunteer Fire 0.040485% (3,385) (171) (345) (349) - - (4,250) 1,175 1,135 476 (349) - - 2,437 (4,560) (1,306) (821) - - - (6,687) Altus Volunteer Fire 0.161592% 3,304 13,809 856 (1,386) - - 16,583 4,689 4,529 1,899 (1,386) - - 9,731 (1,385) 9,280 (1,043) - - - 6,852 Altus Volunteer Police 0.052002% 6,280 6,115 3,534 (446) - - 15,483 1,509 1,457 611 (446) - - 3,131 4,771 4,658 2,923 - - - 12,352 Amity Volunteer Fire 0.242446% (101) 6,329 2,505 (2,080) - - 6,653 7,036 6,795 2,849 (2,080) - - 14,600 (7,137) (466) (344) - - - (7,947) Amity Volunteer Police 0.013495% 338 355 142 (117) - - 718 392 378 159 (117) - - 812 (54) (23) (17) - - - (94) Antioch Volunteer Fire 0.307478% 8,537 8,687 3,016 (2,638) - - 17,602 8,923 8,618 3,613 (2,638) - - 18,516 (386) 69 (597) - - - (914) Appleton Rural Volunteer Fire 0.230231% 7,543 9,131 3,166 (1,974) - - 17,866 6,681 6,453 2,705 (1,974) - - 13,865 862 2,678 461 - - - 4,001 Arch Street FPD #16 0.225693% (780) 1,667 1,552 (1,936) - - 503 6,550 6,325 2,652 (1,936) - - 13,591 (7,330) (4,658) (1,100) - - - (13,088) Arkadelphia Volunteer Fire 0.201961% 5,067 5,361 404 (1,733) - - 9,099 5,861 5,660 2,373 (1,733) - - 12,161 (794) (299) (1,969) - - - (3,062) Arkansas City Volunteer Fire 0.148446% 5,286 6,341 3,110 (1,272) - - 13,465 4,308 4,160 1,744 (1,272) - - 8,940 978 2,181 1,366 - - - 4,525 Ash Flat Volunteer Fire 0.279673% 13,882 12,097 4,256 (2,398) - - 27,837 8,116 7,838 3,286 (2,398) - - 16,842 5,766 4,259 970 - - - 10,995 Ash Flat Volunteer Police 0.056191% 3,203 (300) (1,721) (482) - - 700 1,631 1,575 660 (482) - - 3,384 1,572 (1,875) (2,381) - - - (2,684) Ashdown Volunteer Fire 0.297939% 8,532 7,844 3,181 (2,555) - - 17,002 8,646 8,350 3,501 (2,555) - - 17,942 (114) (506) (320) - - - (940) Ashdown Volunteer Police 0.041532% (7,006) (3,349) (1,200) (356) - - (11,911) 1,205 1,164 488 (356) - - 2,501 (8,211) (4,513) (1,688) - - - (14,412) Atkins Volunteer Fire 0.311317% 4,680 7,361 5,646 (2,670) - - 15,017 9,034 8,725 3,658 (2,670) - - 18,747 (4,354) (1,364) 1,988 - - - (3,730) Atkins Volunteer Police 0.040834% 4,931 4,809 2,731 (350) - - 12,121 1,185 1,144 480 (350) - - 2,459 3,746 3,665 2,251 - - - 9,662 Augusta Volunteer Fire 0.272461% 5,575 5,282 2,234 (2,337) - - 10,754 7,907 7,636 3,201 (2,337) - - 16,407 (2,332) (2,354) (967) - - - (5,653) Augusta Volunteer Police 0.000000% (7,944) - - - - - (7,944) - - - - - - - (7,944) - - - - - (7,944) Austin Volunteer Fire 0.121456% 3,042 3,210 1,269 (1,042) - - 6,479 3,525 3,404 1,427 (1,042) - - 7,314 (483) (194) (158) - - - (835) Avoca Volunteer Fire 0.187768% (7,712) (4,681) 310 (1,611) - - (13,694) 5,449 5,262 2,206 (1,611) - - 11,306 (13,161) (9,943) (1,896) - - - (25,000) Bald Knob Volunteer Fire 0.296193% 7,340 7,692 3,052 (2,540) - - 15,544 8,595 8,301 3,480 (2,540) - - 17,836 (1,255) (609) (428) - - - (2,292) Bald Knob Volunteer Police 0.053748% 682 2,358 (280) (461) - - 2,299 1,560 1,506 632 (461) - - 3,237 (878) 852 (912) - - - (938) Barling Volunteer Fire 0.154379% 4,678 2,262 (1,203) (1,324) - - 4,413 4,480 4,327 1,814 (1,324) - - 9,297 198 (2,065) (3,017) - - - (4,884) Barling Volunteer Police 0.040834% 2,107 1,461 1,269 (350) - - 4,487 1,185 1,144 480 (350) - - 2,459 922 317 789 - - - 2,028 Barton-Lexa Fire Department, Inc. 0.648345% 14,520 14,513 6,875 (5,562) - - 30,346 18,815 18,171 7,618 (5,562) - - 39,042 (4,295) (3,658) (743) - - - (8,696) Batesville Volunteer Fire 0.162639% (739) 644 1,706 (1,395) - - 216 4,720 4,558 1,911 (1,395) - - 9,794 (5,459) (3,914) (205) - - - (9,578) Batesville Volunteer Police 0.124481% 14,780 13,491 5,948 (1,068) - - 33,151 3,612 3,489 1,463 (1,068) - - 7,496 11,168 10,002 4,485 - - - 25,655 Bauxite Volunteer Police 0.056424% 6,733 6,268 3,041 (483) - - 15,559 1,637 1,581 663 (483) - - 3,398 5,096 4,687 2,378 - - - 12,161 Bay Village Volunteer Fire 0.026990% 669 676 282 (231) - - 1,396 783 756 317 (231) - - 1,625 (114) (80) (35) - - - (229) Bay Volunteer Fire 0.271065% 7,478 5,392 2,907 (2,325) - - 13,452 7,866 7,597 3,185 (2,325) - - 16,323 (388) (2,205) (278) - - - (2,871) Bay Volunteer Police 0.013728% 355 383 159 (117) - - 780 398 385 161 (117) - - 827 (43) (2) (2) - - - (47) BDR FD#1 0.730014% 36,656 29,963 12,366 (6,263) - - 72,722 21,185 20,460 8,578 (6,263) - - 43,960 15,471 9,503 3,788 - - - 28,762 Bearden Volunteer Fire 0.093535% 2,208 2,340 927 (801) - - 4,674 2,714 2,621 1,099 (801) - - 5,633 (506) (281) (172) - - - (959) Beaver Lake Volunteer Fire 0.183115% (360) 2,831 (55) (1,570) - - 846 5,314 5,132 2,152 (1,570) - - 11,028 (5,674) (2,301) (2,207) - - - (10,182) Beaverfork Volunteer Fire 0.213478% 6,205 5,273 2,039 (1,831) - - 11,686 6,195 5,983 2,508 (1,831) - - 12,855 10 (710) (469) - - - (1,169) Bee Branch Volunteer Fire 0.133904% 16,223 15,995 9,524 (1,148) - - 40,594 3,886 3,753 1,573 (1,148) - - 8,064 12,337 12,242 7,951 - - - 32,530 Beebe Volunteer Fire 0.235233% 12,055 3,345 (734) (2,016) - - 12,650 6,826 6,593 2,764 (2,016) - - 14,167 5,229 (3,248) (3,498) - - - (1,517) Bella Vista Volunteer Fire 0.040951% (3,516) (1,498) 457 (352) - - (4,909) 1,188 1,148 481 (352) - - 2,465 (4,704) (2,646) (24) - - - (7,374) Belleville Volunteer Fire 0.165780% 4,815 5,966 2,773 (1,422) - - 12,132 4,811 4,646 1,948 (1,422) - - 9,983 4 1,320 825 - - - 2,149 Benton Volunteer Police 0.000000% (3,548) (2,409) (1,557) - - - (7,514) - - - - - - - (3,548) (2,409) (1,557) - - - (7,514) Bentonville Volunteer Fire 0.013495% (12,032) (9,654) (4,420) (117) - - (26,223) 392 378 159 (117) - - 812 (12,424) (10,032) (4,579) - - - (27,035) Bentonville Volunteer Police 0.000000% (5) (24) - - - - (29) - - - - - - - (5) (24) - - - - (29) Bergman Volunteer Fire Associatio 0.174738% 1,953 2,944 217 (1,499) - - 3,615 5,071 4,897 2,053 (1,499) - - 10,522 (3,118) (1,953) (1,836) - - - (6,907) Berryville Volunteer Fire 0.216619% 8,077 4,490 1,459 (1,858) - - 12,168 6,286 6,071 2,545 (1,858) - - 13,044 1,791 (1,581) (1,086) - - - (876) Berryville Volunteer Police 0.000698% (5,033) (4,473) (2,334) (6) - - (11,846) 20 20 8 (6) - - 42 (5,053) (4,493) (2,342) - - - (11,888) Bethel Heights Volunteer Fire 0.173807% 19,289 11,990 4,907 (1,491) - - 34,695 5,044 4,871 2,042 (1,491) - - 10,466 14,245 7,119 2,865 - - - 24,229 Bethel Heights Volunteer Police 0.027572% (3,106) (2,395) (2,888) (237) - - (8,626) 800 773 324 (237) - - 1,660 (3,906) (3,168) (3,212) - - - (10,286) Bethesda Area Volunteer Fire 0.187419% 21,785 18,085 4,972 (1,608) - - 43,234 5,439 5,253 2,202 (1,608) - - 11,286 16,346 12,832 2,770 - - - 31,948 Big Creek Volunteer Fire 0.175436% 1,472 590 (1,365) (1,505) - - (808) 5,091 4,917 2,061 (1,505) - - 10,564 (3,619) (4,327) (3,426) - - - (11,372) Bigelow Volunteer Fire 0.107495% 3,607 2,781 1,095 (922) - - 6,561 3,119 3,013 1,263 (922) - - 6,473 488 (232) (168) - - - 88 Bigger-Reyno Volunteer Fire 0.154496% 886 2,690 (479) (1,324) - - 1,773 4,483 4,330 1,815 (1,324) - - 9,304 (3,597) (1,640) (2,294) - - - (7,531) Biscoe Volunteer Fire 0.080970% 846 1,281 846 (694) - - 2,279 2,350 2,269 951 (694) - - 4,876 (1,504) (988) (105) - - - (2,597) Bismarck Fire Pro Association 0.124946% 2,855 1,094 (122) (1,072) - - 2,755 3,626 3,502 1,468 (1,072) - - 7,524 (771) (2,408) (1,590) - - - (4,769) Black Rock Volunteer Police 0.013495% 1,301 355 142 (117) - - 1,681 392 378 159 (117) - - 812 909 (23) (17) - - - 869 Blytheville Volunteer Police 0.000000% (8,973) (921) - - - - (9,894) - - - - - - - (8,973) (921) - - - - (9,894) Bonanza Volunteer Fire 0.143211% 16,573 13,546 2,785 (1,228) - - 31,676 4,156 4,014 1,683 (1,228) - - 8,625 12,417 9,532 1,102 - - - 23,051 Bono FID Volunteer Fire 0.276068% 1,322 3,726 2,500 (2,367) - - 5,181 8,011 7,737 3,244 (2,367) - - 16,625 (6,689) (4,011) (744) - - - (11,444) Bono Volunteer Police 0.028503% (286) 99 (1,201) (245) - - (1,633) 827 799 335 (245) - - 1,716 (1,113) (700) (1,536) - - - (3,349) Booneville Volunteer Fire 0.161010% 3,109 702 (77) (1,381) - - 2,353 4,672 4,513 1,892 (1,381) - - 9,696 (1,563) (3,811) (1,969) - - - (7,343) Boston Mountain Volunteer Fire 0.283513% 13,492 13,112 3,875 (2,431) - - 28,048 8,227 7,946 3,331 (2,431) - - 17,073 5,265 5,166 544 - - - 10,975 Bradford Volunteer Fire 0.283396% 4,842 6,627 2,963 (2,431) - - 12,001 8,224 7,943 3,330 (2,431) - - 17,066 (3,382) (1,316) (367) - - - (5,065) Bradford Volunteer Police 0.025012% 2,907 2,367 898 (215) - - 5,957 726 701 294 (215) - - 1,506 2,181 1,666 604 - - - 4,451 Bradley County Rural Volunteer F 0.035018% 4,248 4,202 2,542 (299) - - 10,693 1,016 981 411 (299) - - 2,109 3,232 3,221 2,131 - - - 8,584 Bradley Volunteer Fire 0.080970% 3,321 3,377 1,643 (694) - - 7,647 2,350 2,269 951 (694) - - 4,876 971 1,108 692 - - - 2,771 Bradley Volunteer Police 0.003374% 324 3 (528) (30) - - (231) 98 95 40 (30) - - 203 226 (92) (568) - - - (434) Brinkley Volunteer Fire 0.149726% 2,371 2,123 1,496 (1,284) - - 4,706 4,345 4,196 1,759 (1,284) - - 9,016 (1,974) (2,073) (263) - - - (4,310) Brinkley Volunteer Police 0.026990% (351) 708 282 (231) - - 408 783 756 317 (231) - - 1,625 (1,134) (48) (35) - - - (1,217) Brookland Fire Protection District 0.288865% 8,946 8,907 1,687 (2,477) - - 17,063 8,383 8,096 3,394 (2,477) - - 17,396 563 811 (1,707) - - - (333) Brookland Volunteer Police 0.055144% 6,679 6,578 3,903 (473) - - 16,687 1,600 1,545 648 (473) - - 3,320 5,079 5,033 3,255 - - - 13,367 Bruno Fire Protection District 0.241748% 7,809 5,512 (2,393) (2,072) - - 8,856 7,015 6,775 2,840 (2,072) - - 14,558 794 (1,263) (5,233) - - - (5,702) Bryant Volunteer Fire 0.000000% (1,208) (836) - - - - (2,044) - - - - - - - (1,208) (836) - - - - (2,044) Bryant Volunteer Police 0.094465% 3,731 4,569 1,787 (810) - - 9,277 2,741 2,648 1,110 (810) - - 5,689 990 1,921 677 - - - 3,588 Buena Vista Volunteer Fire 0.067010% 668 1,717 671 (574) - - 2,482 1,945 1,878 787 (574) - - 4,036 (1,277) (161) (116) - - - (1,554) Buford Volunteer Fire 0.336330% 16,068 10,768 4,122 (2,885) - - 28,073 9,760 9,426 3,952 (2,885) - - 20,253 6,308 1,342 170 - - - 7,820 Bull Shoals Volunteer Fire 0.214292% 2,158 5,502 2,198 (1,838) - - 8,020 6,219 6,006 2,518 (1,838) - - 12,905 (4,061) (504) (320) - - - (4,885)

Arkansas Local Police and Fire Retirement System Additional GASB No. 68 Disclosures as of December 31, 2017

Schedule of LOPFI Volunteer Deferred Inflows and Outflows by Year

Page 38: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Bull Shoals Volunteer Police 0.026874% 1,643 692 311 (230) - - 2,416 780 753 316 (230) - - 1,619 863 (61) (5) - - - 797 Burnt Ridge Volunteer Fire 0.108659% 2,211 423 (476) (932) - - 1,226 3,153 3,045 1,277 (932) - - 6,543 (942) (2,622) (1,753) - - - (5,317) Butterfield Volunteer Fire 0.336097% 6,701 1,418 (761) (2,883) - - 4,475 9,753 9,420 3,949 (2,883) - - 20,239 (3,052) (8,002) (4,710) - - - (15,764) Cabot Volunteer Fire 0.121456% 2,284 3,822 2,857 (1,042) - - 7,921 3,525 3,404 1,427 (1,042) - - 7,314 (1,241) 418 1,430 - - - 607 Caddo Valley Volunteer Fire 0.186837% 5,597 9,993 4,088 (1,602) - - 18,076 5,422 5,236 2,195 (1,602) - - 11,251 175 4,757 1,893 - - - 6,825 Caddo Valley Volunteer Police 0.094815% 6,871 9,826 5,491 (813) - - 21,375 2,751 2,657 1,114 (813) - - 5,709 4,120 7,169 4,377 - - - 15,666 Cairo Volunteer Fire 0.118198% 2,644 2,800 1,029 (1,014) - - 5,459 3,430 3,313 1,389 (1,014) - - 7,118 (786) (513) (360) - - - (1,659) Caldwell Volunteer Fire 0.253149% 14,927 14,281 6,971 (2,171) - - 34,008 7,346 7,095 2,974 (2,171) - - 15,244 7,581 7,186 3,997 - - - 18,764 Calico Rock Volunteer Fire 0.282582% (918) (730) 1,277 (2,423) - - (2,794) 8,200 7,920 3,320 (2,423) - - 17,017 (9,118) (8,650) (2,043) - - - (19,811) Calion Volunteer Fire 0.188582% 2,264 (1,028) 2,672 (1,617) - - 2,291 5,473 5,285 2,216 (1,617) - - 11,357 (3,209) (6,313) 456 - - - (9,066) Calvert Township Volunteer Fire 0.134136% (3,397) 1,169 569 (1,150) - - (2,809) 3,893 3,759 1,576 (1,150) - - 8,078 (7,290) (2,590) (1,007) - - - (10,887) Camden Volunteer Fire 0.067359% 1,394 483 (26) (578) - - 1,273 1,955 1,888 791 (578) - - 4,056 (561) (1,405) (817) - - - (2,783) Cammack Village Volunteer Police 0.066312% 1,546 1,633 619 (567) - - 3,231 1,924 1,858 779 (567) - - 3,994 (378) (225) (160) - - - (763) Camp Volunteer Fire 0.137510% 222 2,129 (3,993) (1,180) - - (2,822) 3,990 3,854 1,616 (1,180) - - 8,280 (3,768) (1,725) (5,609) - - - (11,102) Cane Creek Volunteer Fire 0.186953% 4,986 6,994 3,365 (1,604) - - 13,741 5,425 5,240 2,197 (1,604) - - 11,258 (439) 1,754 1,168 - - - 2,483 Capps-Batavia Volunteer Fire 0.188000% 6,698 5,649 1,906 (1,613) - - 12,640 5,456 5,269 2,209 (1,613) - - 11,321 1,242 380 (303) - - - 1,319 Caraway Volunteer Fire 0.228485% 4,007 3,099 2,270 (1,960) - - 7,416 6,631 6,404 2,685 (1,960) - - 13,760 (2,624) (3,305) (415) - - - (6,344) Carlisle Volunteer Fire 0.286305% 13,383 12,798 2,320 (2,456) - - 26,045 8,308 8,024 3,364 (2,456) - - 17,240 5,075 4,774 (1,044) - - - 8,805 Carthage Volunteer Fire 0.053980% (6,968) (3,592) (2,657) (462) - - (13,679) 1,566 1,513 634 (462) - - 3,251 (8,534) (5,105) (3,291) - - - (16,930) Cash Volunteer Fire 0.105285% 6,517 2,515 932 (903) - - 9,061 3,055 2,951 1,237 (903) - - 6,340 3,462 (436) (305) - - - 2,721 Cave City Volunteer Fire 0.364018% 9,900 8,484 5,358 (3,123) - - 20,619 10,564 10,202 4,277 (3,123) - - 21,920 (664) (1,718) 1,081 - - - (1,301) Cave Springs Volunteer Fire 0.273973% 1,652 5,382 2,157 (2,350) - - 6,841 7,951 7,679 3,219 (2,350) - - 16,499 (6,299) (2,297) (1,062) - - - (9,658) Cave Springs Volunteer Police 0.080621% (2,868) (1,357) (834) (693) - - (5,752) 2,340 2,260 947 (693) - - 4,854 (5,208) (3,617) (1,781) - - - (10,606) Center Grove Volunteer Fire 0.252683% 18,398 17,292 7,052 (2,167) - - 40,575 7,333 7,082 2,969 (2,167) - - 15,217 11,065 10,210 4,083 - - - 25,358 Center Volunteer Fire 0.132391% 4,268 4,050 1,224 (1,135) - - 8,407 3,842 3,710 1,556 (1,135) - - 7,973 426 340 (332) - - - 434 Centerton Volunteer Fire 0.239654% (19,552) (10,626) (960) (2,057) - - (33,195) 6,955 6,717 2,816 (2,057) - - 14,431 (26,507) (17,343) (3,776) - - - (47,626) Centerton Volunteer Police 0.028154% 2,321 2,995 1,152 (242) - - 6,226 817 789 331 (242) - - 1,695 1,504 2,206 821 - - - 4,531 Central City Volunteer Fire 0.013495% 338 355 142 (117) - - 718 392 378 159 (117) - - 812 (54) (23) (17) - - - (94) Chambersville Volunteer Fire 0.080970% (1,026) 1,712 41 (694) - - 33 2,350 2,269 951 (694) - - 4,876 (3,376) (557) (910) - - - (4,843) Charleston Volunteer Fire 0.203589% 1,360 2,718 2,233 (1,746) - - 4,565 5,908 5,706 2,392 (1,746) - - 12,260 (4,548) (2,988) (159) - - - (7,695) Charlotte Volunteer Fire 0.162639% 4,836 7,725 3,294 (1,395) - - 14,460 4,720 4,558 1,911 (1,395) - - 9,794 116 3,167 1,383 - - - 4,666 Cherokee Village Volunteer Police 0.094465% 6,478 7,075 3,440 (810) - - 16,183 2,741 2,648 1,110 (810) - - 5,689 3,737 4,427 2,330 - - - 10,494 Cherry Hill Volunteer Fire 0.095396% (1,425) (1,213) (1,495) (819) - - (4,952) 2,768 2,674 1,121 (819) - - 5,744 (4,193) (3,887) (2,616) - - - (10,696) Cherry Valley Volunteer Fire 0.082832% (117) 1,095 163 (710) - - 431 2,404 2,321 973 (710) - - 4,988 (2,521) (1,226) (810) - - - (4,557) Cherry Valley Volunteer Police 0.000000% (201) (890) (52) - - - (1,143) - - - - - - - (201) (890) (52) - - - (1,143) Chidester Volunteer Fire 0.148446% 3,695 3,790 1,522 (1,272) - - 7,735 4,308 4,160 1,744 (1,272) - - 8,940 (613) (370) (222) - - - (1,205) Chimes Volunteer Fire 0.175669% 4,178 (1,469) 317 (1,506) - - 1,520 5,098 4,923 2,064 (1,506) - - 10,579 (920) (6,392) (1,747) - - - (9,059) Choctaw Volunteer Fire 0.285258% 4,741 6,599 4,787 (2,447) - - 13,680 8,278 7,995 3,352 (2,447) - - 17,178 (3,537) (1,396) 1,435 - - - (3,498) Cincinnati Volunteer Fire 0.123783% 3,318 3,823 2,231 (1,061) - - 8,311 3,592 3,469 1,454 (1,061) - - 7,454 (274) 354 777 - - - 857 Clarendon Volunteer Fire 0.175436% (5,268) (2,215) (1,409) (1,505) - - (10,397) 5,091 4,917 2,061 (1,505) - - 10,564 (10,359) (7,132) (3,470) - - - (20,961) Clarksville Volunteer Fire 0.322718% 6,455 7,137 2,540 (2,768) - - 13,364 9,365 9,045 3,792 (2,768) - - 19,434 (2,910) (1,908) (1,252) - - - (6,070) Clarksville Volunteer Police 0.000814% 99 98 61 (9) - - 249 24 23 10 (9) - - 48 75 75 51 - - - 201 Clinton Volunteer Fire 0.336213% 9,114 7,548 2,672 (2,884) - - 16,450 9,757 9,423 3,950 (2,884) - - 20,246 (643) (1,875) (1,278) - - - (3,796) Coal Hill Volunteer Fire 0.174389% 8,191 8,671 1,758 (1,496) - - 17,124 5,061 4,888 2,049 (1,496) - - 10,502 3,130 3,783 (291) - - - 6,622 Coal Hill Volunteer Police 0.053282% 6,443 6,314 3,660 (456) - - 15,961 1,546 1,493 626 (456) - - 3,209 4,897 4,821 3,034 - - - 12,752 Collegeville Volunteer Fire 0.323067% 36,673 27,310 (634) (2,770) - - 60,579 9,375 9,054 3,796 (2,770) - - 19,455 27,298 18,256 (4,430) - - - 41,124 Colt Volunteer Fire 0.119245% (552) 2,030 1,106 (1,022) - - 1,562 3,460 3,342 1,401 (1,022) - - 7,181 (4,012) (1,312) (295) - - - (5,619) Compton Volunteer Fire Assoc 0.161941% 5,260 5,094 1,715 (1,389) - - 10,680 4,699 4,539 1,903 (1,389) - - 9,752 561 555 (188) - - - 928 Conway County Volunteer Fire 2.527534% 18,269 29,343 16,653 (21,601) - - 42,664 73,346 70,840 29,687 (21,601) - - 152,272 (55,077) (41,497) (13,034) - - - (109,608) Cooterneck Volunteer Fire 0.148446% 1,429 2,650 754 (1,272) - - 3,561 4,308 4,160 1,744 (1,272) - - 8,940 (2,879) (1,510) (990) - - - (5,379) Cord Volunteer Fire 0.256988% 20,565 11,763 5,810 (2,205) - - 35,933 7,458 7,202 3,020 (2,205) - - 15,475 13,107 4,561 2,790 - - - 20,458 Corning Volunteer Fire 0.255825% 12,948 9,614 3,405 (2,195) - - 23,772 7,424 7,170 3,006 (2,195) - - 15,405 5,524 2,444 399 - - - 8,367 Cotter Volunteer Fire 0.162872% 4,465 5,471 4,999 (1,397) - - 13,538 4,726 4,565 1,914 (1,397) - - 9,808 (261) 906 3,085 - - - 3,730 Cotter Volunteer Police 0.013495% 1,339 365 164 (117) - - 1,751 392 378 159 (117) - - 812 947 (13) 5 - - - 939 Cotter/Gassville Rural Volunteer F 0.107379% (2,669) 1,856 1,086 (921) - - (648) 3,116 3,009 1,262 (921) - - 6,466 (5,785) (1,153) (176) - - - (7,114) Cotton Plant Volunteer Fire 0.077713% 409 831 480 (667) - - 1,053 2,255 2,178 913 (667) - - 4,679 (1,846) (1,347) (433) - - - (3,626) Cotton Plant Volunteer Police 0.000000% (1,296) (1,256) (814) - - - (3,366) - - - - - - - (1,296) (1,256) (814) - - - (3,366) Cottonwood Rural Fire Assoc 0.268622% 7,907 8,172 3,489 (2,304) - - 17,264 7,795 7,529 3,156 (2,304) - - 16,176 112 643 333 - - - 1,088 County Line Volunteer Fire Ass 0.202426% 14 1,049 446 (1,736) - - (227) 5,874 5,673 2,378 (1,736) - - 12,189 (5,860) (4,624) (1,932) - - - (12,416) Cove Rural Volunteer Fire 0.219062% 5,944 3,427 2,511 (1,880) - - 10,002 6,357 6,140 2,574 (1,880) - - 13,191 (413) (2,713) (63) - - - (3,189) Crawfordsville Volunteer Fire 0.242911% 4,160 10,491 5,874 (2,083) - - 18,442 7,049 6,808 2,854 (2,083) - - 14,628 (2,889) 3,683 3,020 - - - 3,814 Crossett Volunteer Fire 0.026990% 954 2,425 282 (231) - - 3,430 783 756 317 (231) - - 1,625 171 1,669 (35) - - - 1,805 Crossett Volunteer Police 0.026990% 2,017 2,379 266 (231) - - 4,431 783 756 317 (231) - - 1,625 1,234 1,623 (51) - - - 2,806 Crow Mountain Fire Protection Dis 0.353780% (1,086) 1,237 4,612 (3,034) - - 1,729 10,267 9,915 4,157 (3,034) - - 21,305 (11,353) (8,678) 455 - - - (19,576) Crystal Fire Protection District 0.293285% 6,948 7,786 3,441 (2,516) - - 15,659 8,511 8,220 3,446 (2,516) - - 17,661 (1,563) (434) (5) - - - (2,002) Curtis Rural Volunteer Fire 0.104936% (1,023) 1,588 905 (900) - - 570 3,045 2,941 1,233 (900) - - 6,319 (4,068) (1,353) (328) - - - (5,749) Dalton Volunteer Fire 0.178345% 4,822 5,325 2,831 (1,529) - - 11,449 5,175 4,998 2,096 (1,529) - - 10,740 (353) 327 735 - - - 709 Damascus Volunteer Fire 0.107961% 5,209 4,948 1,950 (927) - - 11,180 3,133 3,026 1,269 (927) - - 6,501 2,076 1,922 681 - - - 4,679 Danville Volunteer Fire 0.271647% 9,254 8,226 5,481 (2,330) - - 20,631 7,883 7,613 3,192 (2,330) - - 16,358 1,371 613 2,289 - - - 4,273 Dardanelle Volunteer Fire 0.254894% 5,220 6,531 2,593 (2,188) - - 12,156 7,397 7,144 2,995 (2,188) - - 15,348 (2,177) (613) (402) - - - (3,192) De Queen Volunteer Fire 0.295728% 5,751 5,141 1,596 (2,537) - - 9,951 8,582 8,288 3,475 (2,537) - - 17,808 (2,831) (3,147) (1,879) - - - (7,857) Deann Volunteer Fire 0.130297% 2,887 3,333 1,761 (1,118) - - 6,863 3,781 3,652 1,531 (1,118) - - 7,846 (894) (319) 230 - - - (983) Decatur Volunteer Fire 0.198354% 6,915 6,412 3,465 (1,701) - - 15,091 5,756 5,559 2,331 (1,701) - - 11,945 1,159 853 1,134 - - - 3,146 Decatur Volunteer Police 0.004537% 551 546 333 (39) - - 1,391 132 127 53 (39) - - 273 419 419 280 - - - 1,118 Deer Volunteer Fire 0.122270% 628 1,156 539 (1,049) - - 1,274 3,548 3,427 1,437 (1,049) - - 7,363 (2,920) (2,271) (898) - - - (6,089) Delaware Volunteer Fire 0.269785% 30,807 23,497 2,007 (2,315) - - 53,996 7,829 7,561 3,170 (2,315) - - 16,245 22,978 15,936 (1,163) - - - 37,751 Dermott Volunteer Fire 0.239654% 9,546 9,644 4,445 (2,057) - - 21,578 6,955 6,717 2,816 (2,057) - - 14,431 2,591 2,927 1,629 - - - 7,147 Des Arc Volunteer Fire 0.229998% 4,597 5,383 822 (1,972) - - 8,830 6,674 6,446 2,702 (1,972) - - 13,850 (2,077) (1,063) (1,880) - - - (5,020) Desha Volunteer Fire 0.188815% 3,516 4,313 1,161 (1,619) - - 7,371 5,479 5,292 2,219 (1,619) - - 11,371 (1,963) (979) (1,058) - - - (4,000) Devalls Bluff Volunteer Fire 0.067360% (6,660) (4,052) (2,293) (578) - - (13,583) 1,955 1,888 791 (578) - - 4,056 (8,615) (5,940) (3,084) - - - (17,639) DeWitt Volunteer Fire 0.229416% 5,798 6,584 1,572 (1,970) - - 11,984 6,658 6,430 2,696 (1,970) - - 13,814 (860) 154 (1,124) - - - (1,830) Diaz Volunteer Fire 0.134485% 3,198 2,884 464 (1,153) - - 5,393 3,903 3,769 1,580 (1,153) - - 8,099 (705) (885) (1,116) - - - (2,706) Diaz Volunteer Police 0.041649% 4,605 2,934 522 (357) - - 7,704 1,209 1,167 489 (357) - - 2,508 3,396 1,767 33 - - - 5,196

Page 39: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Dierks Volunteer Police 0.026059% 703 1,468 214 (224) - - 2,161 756 730 306 (224) - - 1,568 (53) 738 (92) - - - 593 District 7 Crawford Co. Volunt 0.177181% 1,755 1,422 1,964 (1,521) - - 3,620 5,142 4,966 2,082 (1,521) - - 10,669 (3,387) (3,544) (118) - - - (7,049) Dodd Mountain Volunteer Fire 0.161941% (8,507) (6,456) (2,310) (1,389) - - (18,662) 4,699 4,539 1,903 (1,389) - - 9,752 (13,206) (10,995) (4,213) - - - (28,414) Dover Volunteer Fire 0.218364% 2,574 6,212 3,227 (1,873) - - 10,140 6,337 6,120 2,566 (1,873) - - 13,150 (3,763) 92 661 - - - (3,010) Dover Volunteer Police 0.053050% 2,648 2,814 2,016 (454) - - 7,024 1,539 1,487 623 (454) - - 3,195 1,109 1,327 1,393 - - - 3,829 Dumas Volunteer Fire 0.255010% 6,180 6,169 3,504 (2,187) - - 13,666 7,400 7,147 2,996 (2,187) - - 15,356 (1,220) (978) 508 - - - (1,690) Dyess Volunteer Fire 0.094465% 1,312 2,440 987 (810) - - 3,929 2,741 2,648 1,110 (810) - - 5,689 (1,429) (208) (123) - - - (1,760) Earle Volunteer Fire 0.250124% 8,246 8,489 3,837 (2,145) - - 18,427 7,258 7,010 2,939 (2,145) - - 15,062 988 1,479 898 - - - 3,365 East Camden Volunteer Fire 0.162174% 905 (707) (1,465) (1,391) - - (2,658) 4,706 4,545 1,906 (1,391) - - 9,766 (3,801) (5,252) (3,371) - - - (12,424) East End Fire Protection District 0.267807% 1,520 2,722 3,368 (2,298) - - 5,312 7,772 7,506 3,147 (2,298) - - 16,127 (6,252) (4,784) 221 - - - (10,815) El Dorado Volunteer Police 0.013495% 338 355 142 (117) - - 718 392 378 159 (117) - - 812 (54) (23) (17) - - - (94) Elaine Volunteer Fire 0.190560% 5,001 5,517 2,855 (1,634) - - 11,739 5,530 5,341 2,239 (1,634) - - 11,476 (529) 176 616 - - - 263 Elkins Volunteer Fire 0.385656% 16,840 12,563 4,447 (3,309) - - 30,541 11,192 10,809 4,531 (3,309) - - 23,223 5,648 1,754 (84) - - - 7,318 Elkins Volunteer Police 0.028386% (126) 877 384 (245) - - 890 824 796 334 (245) - - 1,709 (950) 81 50 - - - (819) Elm Springs Volunteer Police 0.110869% 10,132 4,446 2,163 (951) - - 15,790 3,217 3,107 1,303 (951) - - 6,676 6,915 1,339 860 - - - 9,114 Emmet Volunteer Fire 0.121456% 913 3,162 8,113 (1,042) - - 11,146 3,525 3,404 1,427 (1,042) - - 7,314 (2,612) (242) 6,686 - - - 3,832 EMP Rural Fire Association 0.271414% 8,456 10,092 2,925 (2,328) - - 19,145 7,876 7,607 3,189 (2,328) - - 16,344 580 2,485 (264) - - - 2,801 England Volunteer Fire 0.254778% (2,067) 1,750 227 (2,187) - - (2,277) 7,394 7,141 2,994 (2,187) - - 15,342 (9,461) (5,391) (2,767) - - - (17,619) Etowah Volunteer Fire 0.149027% 1,937 562 22 (1,279) - - 1,242 4,325 4,177 1,751 (1,279) - - 8,974 (2,388) (3,615) (1,729) - - - (7,732) Eudora Volunteer Fire 0.174738% 6,258 4,569 1,783 (1,499) - - 11,111 5,071 4,897 2,053 (1,499) - - 10,522 1,187 (328) (270) - - - 589 Eureka Springs Volunteer Fire 0.256406% 4,202 6,040 2,592 (2,200) - - 10,634 7,441 7,186 3,013 (2,200) - - 15,440 (3,239) (1,146) (421) - - - (4,806) Eureka Springs Volunteer Police 0.056773% 6,174 4,309 756 (488) - - 10,751 1,648 1,591 667 (488) - - 3,418 4,526 2,718 89 - - - 7,333 Evansville Volunteer Fire 0.214525% 6,108 5,092 1,358 (1,839) - - 10,719 6,225 6,012 2,521 (1,839) - - 12,919 (117) (920) (1,163) - - - (2,200) Evening Shade Volunteer Fire 0.036530% (845) (669) (644) (313) - - (2,471) 1,060 1,024 429 (313) - - 2,200 (1,905) (1,693) (1,073) - - - (4,671) Faircrest Volunteer Fire 0.201961% (199) 1,028 2,083 (1,733) - - 1,179 5,861 5,660 2,373 (1,733) - - 12,161 (6,060) (4,632) (290) - - - (10,982) Fairfield Bay Volunteer Fire 0.390543% 13,308 13,267 5,080 (3,350) - - 28,305 11,333 10,946 4,589 (3,350) - - 23,518 1,975 2,321 491 - - - 4,787 Fairview Fire Protection District V 0.148911% 3,708 3,966 1,587 (1,276) - - 7,985 4,321 4,173 1,750 (1,276) - - 8,968 (613) (207) (163) - - - (983) Fairview Rural Fire District 0.187768% 7,280 8,063 5,201 (1,611) - - 18,933 5,449 5,262 2,206 (1,611) - - 11,306 1,831 2,801 2,995 - - - 7,627 Farmington Volunteer Fire 0.320973% 6,827 9,007 3,194 (2,753) - - 16,275 9,314 8,996 3,771 (2,753) - - 19,328 (2,487) 11 (577) - - - (3,053) Farmington Volunteer Police 0.014891% 1,804 1,778 1,056 (127) - - 4,511 432 417 175 (127) - - 897 1,372 1,361 881 - - - 3,614 Fire District #6 Crawford Co 0.146584% 12,587 9,145 3,718 (1,257) - - 24,193 4,254 4,108 1,722 (1,257) - - 8,827 8,333 5,037 1,996 - - - 15,366 Fisher Volunteer Fire 0.121572% 623 1,441 1,277 (1,042) - - 2,299 3,528 3,407 1,428 (1,042) - - 7,321 (2,905) (1,966) (151) - - - (5,022) Flippin Volunteer Fire 0.177414% 5,008 6,578 1,971 (1,522) - - 12,035 5,148 4,972 2,085 (1,522) - - 10,683 (140) 1,606 (114) - - - 1,352 Flippin Volunteer Police 0.081552% 7,959 2,250 933 (700) - - 10,442 2,367 2,286 958 (700) - - 4,911 5,592 (36) (25) - - - 5,531 Floral Volunteer Fire 0.067475% (2,705) 521 (101) (579) - - (2,864) 1,958 1,891 793 (579) - - 4,063 (4,663) (1,370) (894) - - - (6,927) Fordyce Volunteer Fire 0.109357% (621) 823 396 (938) - - (340) 3,173 3,065 1,285 (938) - - 6,585 (3,794) (2,242) (889) - - - (6,925) Foreman Volunteer Fire 0.189745% 4,050 1,342 (290) (1,628) - - 3,474 5,506 5,318 2,229 (1,628) - - 11,425 (1,456) (3,976) (2,519) - - - (7,951) Forrest City Volunteer Fire 0.093884% 3,273 2,411 945 (804) - - 5,825 2,724 2,631 1,103 (804) - - 5,654 549 (220) (158) - - - 171 Forrest City Volunteer Police 0.041765% (3,153) (32) (280) (359) - - (3,824) 1,212 1,171 491 (359) - - 2,515 (4,365) (1,203) (771) - - - (6,339) Fort Smith Volunteer Police 0.039554% 3,820 (288) (421) (339) - - 2,772 1,148 1,109 465 (339) - - 2,383 2,672 (1,397) (886) - - - 389 Fox Volunteer Fire 0.215223% 5,318 5,590 2,207 (1,848) - - 11,267 6,246 6,032 2,529 (1,848) - - 12,959 (928) (442) (322) - - - (1,692) Frenchport Volunteer Fire 0.215921% 13,331 18,408 11,020 (1,853) - - 40,906 6,266 6,052 2,537 (1,853) - - 13,002 7,065 12,356 8,483 - - - 27,904 Gallatin Volunteer Fire 0.200216% 21,777 11,976 7,442 (1,717) - - 39,478 5,810 5,611 2,352 (1,717) - - 12,056 15,967 6,365 5,090 - - - 27,422 Garland Volunteer Fire 0.080970% 2,027 2,126 846 (694) - - 4,305 2,350 2,269 951 (694) - - 4,876 (323) (143) (105) - - - (571) Gassville Volunteer Fire 0.217201% 4,555 6,215 3,232 (1,863) - - 12,139 6,303 6,087 2,552 (1,863) - - 13,079 (1,748) 128 680 - - - (940) Gassville Volunteer Police 0.040485% 2,298 2,673 1,989 (349) - - 6,611 1,175 1,135 476 (349) - - 2,437 1,123 1,538 1,513 - - - 4,174 Gentry Volunteer Fire 0.338540% 11,399 6,863 2,814 (2,904) - - 18,172 9,824 9,488 3,978 (2,904) - - 20,386 1,575 (2,625) (1,164) - - - (2,214) Gentry Volunteer Police 0.028037% (829) (2,287) (649) (241) - - (4,006) 814 786 329 (241) - - 1,688 (1,643) (3,073) (978) - - - (5,694) Gillett Volunteer Fire 0.121456% 4,403 4,744 2,775 (1,042) - - 10,880 3,525 3,404 1,427 (1,042) - - 7,314 878 1,340 1,348 - - - 3,566 Glenwood Volunteer Fire 0.191025% (2,281) 71 (1,806) (1,639) - - (5,655) 5,543 5,354 2,245 (1,639) - - 11,503 (7,824) (5,283) (4,051) - - - (17,158) Glenwood Volunteer Police 0.072245% 6,496 3,227 1,080 (621) - - 10,182 2,097 2,025 849 (621) - - 4,350 4,399 1,202 231 - - - 5,832 Goshen Fire Dist Assoc 0.233954% 736 166 248 (2,007) - - (857) 6,789 6,557 2,749 (2,007) - - 14,088 (6,053) (6,391) (2,501) - - - (14,945) Goshen Volunteer Police 0.013030% (855) 288 78 (112) - - (601) 378 365 153 (112) - - 784 (1,233) (77) (75) - - - (1,385) Gosnell Volunteer Fire 0.376000% 13,937 13,383 4,039 (3,225) - - 28,134 10,911 10,538 4,418 (3,225) - - 22,642 3,026 2,845 (379) - - - 5,492 Gould Volunteer Fire 0.175436% 18,221 9,211 2,593 (1,505) - - 28,520 5,091 4,917 2,061 (1,505) - - 10,564 13,130 4,294 532 - - - 17,956 Grady Volunteer Fire 0.228485% 1,279 744 2,329 (1,960) - - 2,392 6,631 6,404 2,685 (1,960) - - 13,760 (5,352) (5,660) (356) - - - (11,368) Gravel Ridge Fire Protection Dist. 0.322951% 18,687 11,387 4,094 (2,770) - - 31,398 9,372 9,051 3,795 (2,770) - - 19,448 9,315 2,336 299 - - - 11,950 Gravette Volunteer Fire 0.335399% 11,329 14,401 8,177 (2,877) - - 31,030 9,733 9,400 3,941 (2,877) - - 20,197 1,596 5,001 4,236 - - - 10,833 Gravette Volunteer Police 0.025710% 2,937 2,251 159 (221) - - 5,126 746 721 302 (221) - - 1,548 2,191 1,530 (143) - - - 3,578 Grayson Fire Assoc 0.105634% 4,326 2,557 959 (907) - - 6,935 3,065 2,961 1,241 (907) - - 6,360 1,261 (404) (282) - - - 575 Green Forest Volunteer Fire 0.204171% 4,491 7,408 4,517 (1,752) - - 14,664 5,925 5,722 2,399 (1,752) - - 12,294 (1,434) 1,686 2,118 - - - 2,370 Green Forest Volunteer Police 0.001280% (596) (701) 95 (11) - - (1,213) 37 36 15 (11) - - 77 (633) (737) 80 - - - (1,290) Greenbrier Volunteer Fire 0.274672% 5,133 3,187 (982) (2,355) - - 4,983 7,971 7,698 3,227 (2,355) - - 16,541 (2,838) (4,511) (4,209) - - - (11,558) Greenland Volunteer Police 0.013495% 338 355 142 (117) - - 718 392 378 159 (117) - - 812 (54) (23) (17) - - - (94) Greenwood Rural Volunteer Fire 0.222902% 21,373 3,156 1,220 (1,912) - - 23,837 6,469 6,247 2,619 (1,912) - - 13,423 14,904 (3,091) (1,399) - - - 10,414 Greenwood Volunteer Fire 0.457436% 13,760 14,353 6,199 (3,924) - - 30,388 13,275 12,820 5,375 (3,924) - - 27,546 485 1,533 824 - - - 2,842 Greenwood Volunteer Police 0.012913% 267 285 99 (111) - - 540 375 362 152 (111) - - 778 (108) (77) (53) - - - (238) Greers Ferry Volunteer Fire 0.338191% 4,618 5,347 5,123 (2,901) - - 12,187 9,814 9,478 3,974 (2,901) - - 20,365 (5,196) (4,131) 1,149 - - - (8,178) Grover Township Volunteer Fire 0.215223% 6,855 7,876 5,399 (1,848) - - 18,282 6,246 6,032 2,529 (1,848) - - 12,959 609 1,844 2,870 - - - 5,323 Grubbs Volunteer Fire 0.176716% 879 1,975 1,958 (1,516) - - 3,296 5,128 4,953 2,076 (1,516) - - 10,641 (4,249) (2,978) (118) - - - (7,345) Gum Springs Volunteer Fire 0.176716% 5,511 4,783 1,927 (1,516) - - 10,705 5,128 4,953 2,076 (1,516) - - 10,641 383 (170) (149) - - - 64 Gurdon Volunteer Fire 0.188815% 5,053 6,423 1,132 (1,619) - - 10,989 5,479 5,292 2,219 (1,619) - - 11,371 (426) 1,131 (1,087) - - - (382) Guy Community Volunteer Fire 0.082250% (8,293) (3,274) 111 (705) - - (12,161) 2,387 2,305 966 (705) - - 4,953 (10,680) (5,579) (855) - - - (17,114) Hackett Volunteer Fire 0.207662% 9,035 7,991 3,436 (1,781) - - 18,681 6,026 5,820 2,440 (1,781) - - 12,505 3,009 2,171 996 - - - 6,176 Hackett Volunteer Police 0.013495% 1,353 347 142 (117) - - 1,725 392 378 159 (117) - - 812 961 (31) (17) - - - 913 Hagarville RFD #3 0.227555% 4,736 6,720 2,292 (1,953) - - 11,795 6,604 6,378 2,674 (1,953) - - 13,703 (1,868) 342 (382) - - - (1,908) Halley Volunteer Fire 0.097607% 1,698 3,359 412 (839) - - 4,630 2,833 2,736 1,147 (839) - - 5,877 (1,135) 623 (735) - - - (1,247) Hamburg Volunteer Fire 0.283513% 7,240 8,049 4,492 (2,431) - - 17,350 8,227 7,946 3,331 (2,431) - - 17,073 (987) 103 1,161 - - - 277 Hampton Volunteer Fire 0.215223% 4,981 4,167 2,868 (1,848) - - 10,168 6,246 6,032 2,529 (1,848) - - 12,959 (1,265) (1,865) 339 - - - (2,791) Hampton Volunteer Police 0.012913% 1,490 1,215 107 (111) - - 2,701 375 362 152 (111) - - 778 1,115 853 (45) - - - 1,923 Hand Cove Fire Prot District 0.265015% 1,298 7,431 2,464 (2,273) - - 8,920 7,691 7,427 3,114 (2,273) - - 15,959 (6,393) 4 (650) - - - (7,039) Hardin Volunteer Fire 0.072478% 1,259 2,376 1,073 (622) - - 4,086 2,103 2,031 852 (622) - - 4,364 (844) 345 221 - - - (278) Hardy Volunteer Fire 0.163686% (9,206) (656) 174 (1,404) - - (11,092) 4,750 4,588 1,923 (1,404) - - 9,857 (13,956) (5,244) (1,749) - - - (20,949)

Page 40: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Harmon Volunteer Fire 0.174505% (2,781) 743 (651) (1,497) - - (4,186) 5,064 4,891 2,050 (1,497) - - 10,508 (7,845) (4,148) (2,701) - - - (14,694) Harrell Volunteer Fire 0.201379% 6,080 1,741 337 (1,727) - - 6,431 5,844 5,644 2,366 (1,727) - - 12,127 236 (3,903) (2,029) - - - (5,696) Harrisburg Volunteer Fire 0.229067% 2,131 3,529 815 (1,964) - - 4,511 6,647 6,420 2,691 (1,964) - - 13,794 (4,516) (2,891) (1,876) - - - (9,283) Harrisburg Volunteer Police 0.000000% (839) (3,202) (3,162) - - - (7,203) - - - - - - - (839) (3,202) (3,162) - - - (7,203) Harrison Volunteer Fire 0.076898% 3,765 2,577 (1,757) (660) - - 3,925 2,232 2,155 904 (660) - - 4,631 1,533 422 (2,661) - - - (706) Harrison Volunteer Police 0.094349% 6,196 986 1,681 (809) - - 8,054 2,738 2,644 1,109 (809) - - 5,682 3,458 (1,658) 572 - - - 2,372 Hartford Volunteer Fire 0.255825% 8,719 8,314 4,256 (2,195) - - 19,094 7,424 7,170 3,006 (2,195) - - 15,405 1,295 1,144 1,250 - - - 3,689 Hartford Volunteer Police 0.026525% 3,134 2,816 1,068 (228) - - 6,790 770 743 312 (228) - - 1,597 2,364 2,073 756 - - - 5,193 Haskell Volunteer Fire 0.279092% 7,051 3,678 1,751 (2,394) - - 10,086 8,099 7,822 3,279 (2,394) - - 16,806 (1,048) (4,144) (1,528) - - - (6,720) Haskell Volunteer Police 0.078411% 8,987 7,043 554 (673) - - 15,911 2,275 2,198 921 (673) - - 4,721 6,712 4,845 (367) - - - 11,190 Hatfield Volunteer Fire 0.148446% 3,714 3,899 1,552 (1,272) - - 7,893 4,308 4,160 1,744 (1,272) - - 8,940 (594) (261) (192) - - - (1,047) Hazen Volunteer Fire 0.217201% 2,948 3,363 1,501 (1,863) - - 5,949 6,303 6,087 2,552 (1,863) - - 13,079 (3,355) (2,724) (1,051) - - - (7,130) Heber Springs Volunteer Fire 0.309921% 3,955 9,352 2,323 (2,659) - - 12,971 8,994 8,686 3,642 (2,659) - - 18,663 (5,039) 666 (1,319) - - - (5,692) Hector Volunteer Police 0.040718% 2,414 2,691 1,960 (350) - - 6,715 1,182 1,141 478 (350) - - 2,451 1,232 1,550 1,482 - - - 4,264 Helena-West Helena Volunteer Fir 0.080389% 9,108 6,672 (93) (691) - - 14,996 2,333 2,253 945 (691) - - 4,840 6,775 4,419 (1,038) - - - 10,156 Helena-West Helena Volunteer Pol 0.133671% 1,503 (5) (240) (1,146) - - 112 3,879 3,746 1,571 (1,146) - - 8,050 (2,376) (3,751) (1,811) - - - (7,938) Hensley Volunteer Fire 0.202193% 8,078 9,862 6,233 (1,736) - - 22,437 5,868 5,667 2,376 (1,736) - - 12,175 2,210 4,195 3,857 - - - 10,262 Hermitage Volunteer Fire 0.121456% 5,636 5,710 2,918 (1,042) - - 13,222 3,525 3,404 1,427 (1,042) - - 7,314 2,111 2,306 1,491 - - - 5,908 Hermitage Volunteer Police 0.026990% 2,464 3,214 1,894 (231) - - 7,341 783 756 317 (231) - - 1,625 1,681 2,458 1,577 - - - 5,716 Hickory Creek Volunteer Fire 0.133904% 471 (535) 552 (1,148) - - (660) 3,886 3,753 1,573 (1,148) - - 8,064 (3,415) (4,288) (1,021) - - - (8,724) Hickory Ridge Volunteer Fire 0.109124% 40 (5,014) (2,594) (936) - - (8,504) 3,167 3,058 1,282 (936) - - 6,571 (3,127) (8,072) (3,876) - - - (15,075) Higginson Volunteer Fire 0.213594% 8,037 9,984 2,846 (1,831) - - 19,036 6,198 5,986 2,510 (1,831) - - 12,863 1,839 3,998 336 - - - 6,173 Higginson Volunteer Police 0.067475% 4,431 5,159 2,255 (579) - - 11,266 1,958 1,891 793 (579) - - 4,063 2,473 3,268 1,462 - - - 7,203 Highfill Volunteer Fire 0.321438% 12,074 13,690 9,642 (2,758) - - 32,648 9,328 9,009 3,777 (2,758) - - 19,356 2,746 4,681 5,865 - - - 13,292 Highfill Volunteer Police 0.055260% 3,900 3,381 3,051 (475) - - 9,857 1,604 1,549 649 (475) - - 3,327 2,296 1,832 2,402 - - - 6,530 Highland Volunteer Fire 0.108775% 12,513 9,969 1,203 (933) - - 22,752 3,157 3,049 1,278 (933) - - 6,551 9,356 6,920 (75) - - - 16,201 Highway 15 South Volunteer Fir 0.339238% 7,664 1,418 2,830 (2,912) - - 9,000 9,845 9,508 3,986 (2,912) - - 20,427 (2,181) (8,090) (1,156) - - - (11,427) Highway 286 East Volunteer Fire 0.267807% 4,526 7,053 3,398 (2,298) - - 12,679 7,772 7,506 3,147 (2,298) - - 16,127 (3,246) (453) 251 - - - (3,448) Highway 70 West FPA 0.333886% 13,204 20,191 9,850 (2,864) - - 40,381 9,689 9,358 3,923 (2,864) - - 20,106 3,515 10,833 5,927 - - - 20,275 Hilltop Fire District# 51 0.176599% 1,604 (382) 414 (1,514) - - 122 5,125 4,949 2,075 (1,514) - - 10,635 (3,521) (5,331) (1,661) - - - (10,513) Hilltop Volunteer Fire 0.200797% 7,652 8,839 2,779 (1,722) - - 17,548 5,827 5,628 2,359 (1,722) - - 12,092 1,825 3,211 420 - - - 5,456 Holiday Island Volunteer Fire 0.202426% 7,370 6,460 1,326 (1,736) - - 13,420 5,874 5,673 2,378 (1,736) - - 12,189 1,496 787 (1,052) - - - 1,231 Holland Volunteer Fire 0.202426% 6,467 7,144 2,116 (1,736) - - 13,991 5,874 5,673 2,378 (1,736) - - 12,189 593 1,471 (262) - - - 1,802 Hollis Volunteer Fire 0.070035% (37) 2,082 893 (601) - - 2,337 2,032 1,963 823 (601) - - 4,217 (2,069) 119 70 - - - (1,880) Holly Grove Volunteer Fire 0.202310% 5,197 1,775 2,025 (1,735) - - 7,262 5,871 5,670 2,377 (1,735) - - 12,183 (674) (3,895) (352) - - - (4,921) Holly Grove Volunteer Police 0.013728% 358 344 120 (117) - - 705 398 385 161 (117) - - 827 (40) (41) (41) - - - (122) Hon Volunteer Fire 0.094465% 1,055 1,140 287 (810) - - 1,672 2,741 2,648 1,110 (810) - - 5,689 (1,686) (1,508) (823) - - - (4,017) Hope Volunteer Fire 0.041765% (126) (22) (257) (359) - - (764) 1,212 1,171 491 (359) - - 2,515 (1,338) (1,193) (748) - - - (3,279) Hopewell Fire District 0.040485% (3) 1,064 424 (349) - - 1,136 1,175 1,135 476 (349) - - 2,437 (1,178) (71) (52) - - - (1,301) Horatio Volunteer Fire 0.180678% 8,746 938 (1,236) (1,550) - - 6,898 5,243 5,064 2,123 (1,550) - - 10,880 3,503 (4,126) (3,359) - - - (3,982) Hot Springs Village Volunteer 0.271298% 5,427 5,627 1,313 (2,328) - - 10,039 7,873 7,604 3,188 (2,328) - - 16,337 (2,446) (1,977) (1,875) - - - (6,298) Hoxie Volunteer Fire 0.218015% 5,447 5,271 869 (1,870) - - 9,717 6,327 6,110 2,562 (1,870) - - 13,129 (880) (839) (1,693) - - - (3,412) Hoxie Volunteer Police 0.014426% (838) (430) 209 (124) - - (1,183) 419 404 170 (124) - - 869 (1,257) (834) 39 - - - (2,052) Hughes Volunteer Fire 0.118199% (3,723) 2,196 1,881 (1,013) - - (659) 3,430 3,313 1,389 (1,013) - - 7,119 (7,153) (1,117) 492 - - - (7,778) Hughes Volunteer Police 0.051653% 2,493 3,462 (195) (443) - - 5,317 1,499 1,448 607 (443) - - 3,111 994 2,014 (802) - - - 2,206 Humphrey Volunteer Fire 0.080970% (3,221) 2,126 846 (694) - - (943) 2,350 2,269 951 (694) - - 4,876 (5,571) (143) (105) - - - (5,819) Humphrey Volunteer Police 0.024431% 2,952 2,882 1,643 (209) - - 7,268 709 685 287 (209) - - 1,472 2,243 2,197 1,356 - - - 5,796 Huntington Volunteer Fire 0.174156% 5,931 7,617 4,879 (1,493) - - 16,934 5,054 4,881 2,046 (1,493) - - 10,488 877 2,736 2,833 - - - 6,446 Huntington Volunteer Police 0.000000% (141) (192) (425) - - - (758) - - - - - - - (141) (192) (425) - - - (758) Huntsville Volunteer Fire 0.288865% 4,379 9,800 941 (2,477) - - 12,643 8,383 8,096 3,394 (2,477) - - 17,396 (4,004) 1,704 (2,453) - - - (4,753) Huntsville Volunteer Police 0.094349% 9,447 7,029 1,688 (809) - - 17,355 2,738 2,644 1,109 (809) - - 5,682 6,709 4,385 579 - - - 11,673 Huttig Volunteer Fire 0.175436% 3,003 2,944 201 (1,505) - - 4,643 5,091 4,917 2,061 (1,505) - - 10,564 (2,088) (1,973) (1,860) - - - (5,921) Imboden Volunteer Fire 0.184975% 5,506 5,776 848 (1,586) - - 10,544 5,368 5,184 2,173 (1,586) - - 11,139 138 592 (1,325) - - - (595) Inspiration Point Rural Fire Protect 0.120060% 6,636 6,321 2,855 (1,031) - - 14,781 3,484 3,365 1,411 (1,031) - - 7,229 3,152 2,956 1,444 - - - 7,552 Ione Community Fire 0.071198% (185) 1,310 981 (611) - - 1,495 2,066 1,995 837 (611) - - 4,287 (2,251) (685) 144 - - - (2,792) Jasper Volunteer Fire 0.080389% 257 (898) (1,664) (691) - - (2,996) 2,333 2,253 945 (691) - - 4,840 (2,076) (3,151) (2,609) - - - (7,836) Johnson Area Volunteer Fire 0.344124% 12,500 10,924 4,827 (2,951) - - 25,300 9,986 9,645 4,043 (2,951) - - 20,723 2,514 1,279 784 - - - 4,577 Johnson County Rfd #1 0.121223% (2,300) 2,120 1,214 (1,039) - - (5) 3,518 3,397 1,424 (1,039) - - 7,300 (5,818) (1,277) (210) - - - (7,305) Johnson County Rfd #2 0.132624% 4,098 3,652 403 (1,138) - - 7,015 3,849 3,717 1,558 (1,138) - - 7,986 249 (65) (1,155) - - - (971) Johnson County Rfd #4 0.134951% 7,437 3,490 1,420 (1,158) - - 11,189 3,916 3,782 1,586 (1,158) - - 8,126 3,521 (292) (166) - - - 3,063 Johnson County Rfd #5 0.229184% 1,054 3,483 742 (1,966) - - 3,313 6,651 6,423 2,693 (1,966) - - 13,801 (5,597) (2,940) (1,951) - - - (10,488) Johnson County Rfd #7 0.121456% 454 716 (266) (1,042) - - (138) 3,525 3,404 1,427 (1,042) - - 7,314 (3,071) (2,688) (1,693) - - - (7,452) Johnson County Rfd #8 0.212083% 11,536 7,728 4,212 (1,820) - - 21,656 6,155 5,944 2,492 (1,820) - - 12,771 5,381 1,784 1,720 - - - 8,885 Johnson Volunteer Police 0.000000% (12,054) - - - - - (12,054) - - - - - - - (12,054) - - - - - (12,054) Joiner Volunteer Fire 0.134951% 2,174 2,736 1,395 (1,158) - - 5,147 3,916 3,782 1,586 (1,158) - - 8,126 (1,742) (1,046) (191) - - - (2,979) Jonesboro Volunteer Police 0.013495% (105) (9,092) 902 (117) - - (8,412) 392 378 159 (117) - - 812 (497) (9,470) 743 - - - (9,224) Joplin Volunteer Fire 0.230347% 3,630 5,205 2,466 (1,977) - - 9,324 6,685 6,456 2,707 (1,977) - - 13,871 (3,055) (1,251) (241) - - - (4,547) Judsonia Volunteer Fire 0.201844% 9,864 8,906 2,119 (1,731) - - 19,158 5,857 5,657 2,372 (1,731) - - 12,155 4,007 3,249 (253) - - - 7,003 Judsonia Volunteer Police 0.027688% 3,075 1,991 (479) (237) - - 4,350 803 776 325 (237) - - 1,667 2,272 1,215 (804) - - - 2,683 Junction City Volunteer Fire 0.147980% 3,657 3,843 1,519 (1,269) - - 7,750 4,294 4,147 1,739 (1,269) - - 8,911 (637) (304) (220) - - - (1,161) Junction City Volunteer Police 0.000814% 99 98 61 (9) - - 249 24 23 10 (9) - - 48 75 75 51 - - - 201 Keiser Volunteer Fire 0.121456% 1,830 2,337 1,269 (1,042) - - 4,394 3,525 3,404 1,427 (1,042) - - 7,314 (1,695) (1,067) (158) - - - (2,920) Kensett Volunteer Fire 0.188931% 4,653 4,634 1,216 (1,621) - - 8,882 5,483 5,295 2,220 (1,621) - - 11,377 (830) (661) (1,004) - - - (2,495) Kensett Volunteer Police 0.042347% 3,447 (1,739) (1,856) (364) - - (512) 1,229 1,187 498 (364) - - 2,550 2,218 (2,926) (2,354) - - - (3,062) Keo Volunteer Fire 0.067824% 1,745 (1,230) (126) (582) - - (193) 1,968 1,901 797 (582) - - 4,084 (223) (3,131) (923) - - - (4,277) Knoxville Volunteer Fire 0.119361% (1,373) (2,140) (2,286) (1,023) - - (6,822) 3,464 3,345 1,402 (1,023) - - 7,188 (4,837) (5,485) (3,688) - - - (14,010) Krooked Kreek Volunteer Fire 0.161126% (6,963) (3,427) (3,334) (1,382) - - (15,106) 4,676 4,516 1,893 (1,382) - - 9,703 (11,639) (7,943) (5,227) - - - (24,809) Lake City Volunteer Fire 0.312597% 16,152 13,475 6,660 (2,680) - - 33,607 9,071 8,761 3,673 (2,680) - - 18,825 7,081 4,714 2,987 - - - 14,782 Lake Hamilton Volunteer Fire 0.308177% (8,079) (2,596) (7,328) (2,643) - - (20,646) 8,943 8,637 3,621 (2,643) - - 18,558 (17,022) (11,233) (10,949) - - - (39,204) Lake Maumelle Area RFD 0.267691% 4,660 (1,145) (1,377) (2,294) - - (156) 7,768 7,502 3,145 (2,294) - - 16,121 (3,108) (8,647) (4,522) - - - (16,277) Lake Village Volunteer Fire 0.244307% 3,117 5,623 2,643 (2,097) - - 9,286 7,090 6,847 2,871 (2,097) - - 14,711 (3,973) (1,224) (228) - - - (5,425) Lakeview Volunteer Police 0.015008% (439) 921 1,042 (130) - - 1,394 436 421 176 (130) - - 903 (875) 500 866 - - - 491 Lamar Volunteer Fire 0.175320% 5,184 3,793 224 (1,505) - - 7,696 5,088 4,914 2,060 (1,505) - - 10,557 96 (1,121) (1,836) - - - (2,861)

Page 41: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Landis Volunteer Fire 0.121456% 2,685 6,062 3,604 (1,042) - - 11,309 3,525 3,404 1,427 (1,042) - - 7,314 (840) 2,658 2,177 - - - 3,995 Lavaca Volunteer Fire 0.189629% 1,156 2,327 2,042 (1,627) - - 3,898 5,503 5,315 2,228 (1,627) - - 11,419 (4,347) (2,988) (186) - - - (7,521) Lavaca Volunteer Police 0.067126% 1,527 1,308 (171) (576) - - 2,088 1,948 1,881 789 (576) - - 4,042 (421) (573) (960) - - - (1,954) Lawson-Urbana Volunteer Fire 0.161941% 7,239 4,256 1,693 (1,389) - - 11,799 4,699 4,539 1,903 (1,389) - - 9,752 2,540 (283) (210) - - - 2,047 Lazy Acres Volunteer Fire 0.081087% 987 2,141 855 (696) - - 3,287 2,353 2,273 953 (696) - - 4,883 (1,366) (132) (98) - - - (1,596) Leachville Volunteer Fire 0.273275% 5,743 1,930 638 (2,343) - - 5,968 7,930 7,659 3,211 (2,343) - - 16,457 (2,187) (5,729) (2,573) - - - (10,489) Leachville Volunteer Police 0.001396% (1,867) (157) (665) (11) - - (2,700) 41 39 16 (11) - - 85 (1,908) (196) (681) - - - (2,785) Lead Hill Volunteer Fire 0.188931% 9,110 6,671 1,977 (1,621) - - 16,137 5,483 5,295 2,220 (1,621) - - 11,377 3,627 1,376 (243) - - - 4,760 Lepanto Volunteer Fire 0.335050% 15,651 14,904 5,817 (2,873) - - 33,499 9,723 9,390 3,937 (2,873) - - 20,177 5,928 5,514 1,880 - - - 13,322 Leslie Volunteer Fire 0.189164% 6,631 4,680 1,300 (1,623) - - 10,988 5,489 5,302 2,223 (1,623) - - 11,391 1,142 (622) (923) - - - (403) Lewisville Volunteer Fire 0.257221% 15,083 13,362 5,156 (2,206) - - 31,395 7,464 7,209 3,022 (2,206) - - 15,489 7,619 6,153 2,134 - - - 15,906 Liberty Volunteer Fire 0.294448% 6,283 8,127 2,088 (2,526) - - 13,972 8,545 8,252 3,460 (2,526) - - 17,731 (2,262) (125) (1,372) - - - (3,759) Lincoln Volunteer Fire 0.297706% 15,800 13,067 4,844 (2,553) - - 31,158 8,639 8,344 3,498 (2,553) - - 17,928 7,161 4,723 1,346 - - - 13,230 Linwood-Moscow Volunteer Fire 0.124946% 1,375 3,612 1,526 (1,072) - - 5,441 3,626 3,502 1,468 (1,072) - - 7,524 (2,251) 110 58 - - - (2,083) Little Flock Volunteer Fire 0.237559% 9,301 9,401 4,579 (2,038) - - 21,243 6,894 6,658 2,791 (2,038) - - 14,305 2,407 2,743 1,788 - - - 6,938 Little Flock Volunteer Police 0.053166% 2,077 791 1,289 (457) - - 3,700 1,543 1,490 625 (457) - - 3,201 534 (699) 664 - - - 499 Lockesburg Volunteer Fire 0.270716% 4,322 5,017 2,008 (2,322) - - 9,025 7,856 7,587 3,181 (2,322) - - 16,302 (3,534) (2,570) (1,173) - - - (7,277) London Rural Volunteer Fire 0.307827% 6,339 7,544 2,213 (2,639) - - 13,457 8,933 8,627 3,617 (2,639) - - 18,538 (2,594) (1,083) (1,404) - - - (5,081) Lone Rock Volunteer Fire 0.199401% 9,533 8,352 1,895 (1,711) - - 18,069 5,787 5,589 2,343 (1,711) - - 12,008 3,746 2,763 (448) - - - 6,061 Lonoke Volunteer Fire 0.287701% 4,935 5,396 3,233 (2,466) - - 11,098 8,349 8,063 3,380 (2,466) - - 17,326 (3,414) (2,667) (147) - - - (6,228) Lonoke Volunteer Police 0.000000% (179) - - - - - (179) - - - - - - - (179) - - - - - (179) Louann Volunteer Fire 0.161010% 8,865 7,962 2,484 (1,381) - - 17,930 4,672 4,513 1,892 (1,381) - - 9,696 4,193 3,449 592 - - - 8,234 Lowell Volunteer Fire 0.094116% (6,651) (10,430) (3,937) (807) - - (21,825) 2,731 2,638 1,106 (807) - - 5,668 (9,382) (13,068) (5,043) - - - (27,493) Lowell Volunteer Police 0.028735% 1,896 917 412 (246) - - 2,979 834 805 338 (246) - - 1,731 1,062 112 74 - - - 1,248 Luxora Volunteer Fire 0.134951% 2,419 3,845 2,173 (1,158) - - 7,279 3,916 3,782 1,586 (1,158) - - 8,126 (1,497) 63 587 - - - (847) Lynne Volunteer Fire 0.180439% 5,302 6,464 3,008 (1,546) - - 13,228 5,236 5,057 2,120 (1,546) - - 10,867 66 1,407 888 - - - 2,361 Magazine Volunteer Fire 0.079574% (151) 1,958 744 (682) - - 1,869 2,309 2,230 935 (682) - - 4,792 (2,460) (272) (191) - - - (2,923) Magnolia Volunteer Fire 0.121339% 3,264 4,425 2,052 (1,041) - - 8,700 3,521 3,401 1,426 (1,041) - - 7,307 (257) 1,024 626 - - - 1,393 Magnolia Volunteer Police 0.174040% 7,375 9,091 4,269 (1,494) - - 19,241 5,051 4,878 2,045 (1,494) - - 10,480 2,324 4,213 2,224 - - - 8,761 Malvern Volunteer Fire 0.080156% 2,158 3,202 1,623 (688) - - 6,295 2,326 2,246 942 (688) - - 4,826 (168) 956 681 - - - 1,469 Mammoth Spring Volunteer Fire 0.247914% 8,770 2,570 1,326 (2,126) - - 10,540 7,194 6,948 2,913 (2,126) - - 14,929 1,576 (4,378) (1,587) - - - (4,389) Manila Volunteer Fire 0.232907% 4,199 2,307 3,461 (1,999) - - 7,968 6,759 6,528 2,737 (1,999) - - 14,025 (2,560) (4,221) 724 - - - (6,057) Manila Volunteer Police 0.012564% (2,491) (2,721) (740) (109) - - (6,061) 365 352 148 (109) - - 756 (2,856) (3,073) (888) - - - (6,817) Mansfield Volunteer Fire 0.122968% 2,775 1,520 1,282 (1,054) - - 4,523 3,568 3,446 1,445 (1,054) - - 7,405 (793) (1,926) (163) - - - (2,882) Mansfield Volunteer Police 0.013495% 642 1,548 924 (117) - - 2,997 392 378 159 (117) - - 812 250 1,170 765 - - - 2,185 Marble Volunteer Fire 0.080970% (26) 2,126 846 (694) - - 2,252 2,350 2,269 951 (694) - - 4,876 (2,376) (143) (105) - - - (2,624) Marianna Volunteer Fire 0.228834% (1,194) 2,100 1,452 (1,963) - - 395 6,641 6,413 2,689 (1,963) - - 13,780 (7,835) (4,313) (1,237) - - - (13,385) Marianna Volunteer Police 0.013030% (1,327) (2,201) (1,489) (112) - - (5,129) 378 365 153 (112) - - 784 (1,705) (2,566) (1,642) - - - (5,913) Marion Volunteer Fire 0.336213% 1,340 (7,928) (5,891) (2,884) - - (15,363) 9,757 9,423 3,950 (2,884) - - 20,246 (8,417) (17,351) (9,841) - - - (35,609) Marion Volunteer Police 0.082948% (1,197) 760 1,797 (713) - - 647 2,407 2,325 975 (713) - - 4,994 (3,604) (1,565) 822 - - - (4,347) Marked Tree Volunteer Fire 0.350290% 17,394 17,134 7,584 (3,004) - - 39,108 10,165 9,817 4,116 (3,004) - - 21,094 7,229 7,317 3,468 - - - 18,014 Marmaduke Volunteer Fire 0.227087% 4,951 4,105 616 (1,947) - - 7,725 6,590 6,364 2,668 (1,947) - - 13,675 (1,639) (2,259) (2,052) - - - (5,950) Marmaduke Volunteer Police 0.004072% 416 144 (544) (35) - - (19) 118 114 48 (35) - - 245 298 30 (592) - - - (264) Marshall Volunteer Fire 0.245587% 3,662 3,339 1,185 (2,107) - - 6,079 7,127 6,883 2,886 (2,107) - - 14,789 (3,465) (3,544) (1,701) - - - (8,710) Marshall Volunteer Police 0.026990% 3,094 2,409 282 (231) - - 5,554 783 756 317 (231) - - 1,625 2,311 1,653 (35) - - - 3,929 Marvell Volunteer Fire 0.255359% 9,033 5,460 1,881 (2,190) - - 14,184 7,410 7,157 3,000 (2,190) - - 15,377 1,623 (1,697) (1,119) - - - (1,193) Marvell Volunteer Police 0.066428% (1,889) (76) 607 (571) - - (1,929) 1,928 1,862 781 (571) - - 4,000 (3,817) (1,938) (174) - - - (5,929) Maumelle Volunteer Fire 0.214060% (4,735) (2,470) (1,636) (1,835) - - (10,676) 6,212 5,999 2,515 (1,835) - - 12,891 (10,947) (8,469) (4,151) - - - (23,567) Mayflower Volunteer Fire 0.125411% 3,122 2,063 (162) (1,076) - - 3,947 3,639 3,515 1,474 (1,076) - - 7,552 (517) (1,452) (1,636) - - - (3,605) Mayflower Volunteer Police 0.055493% 4,702 1,907 1,436 (476) - - 7,569 1,610 1,555 652 (476) - - 3,341 3,092 352 784 - - - 4,228 Maynard Volunteer Fire 0.136347% (2,889) 1,683 3,140 (1,170) - - 764 3,957 3,821 1,602 (1,170) - - 8,210 (6,846) (2,138) 1,538 - - - (7,446) McCrory Volunteer Fire 0.337377% 9,729 9,814 3,534 (2,893) - - 20,184 9,791 9,455 3,964 (2,893) - - 20,317 (62) 359 (430) - - - (133) McCrory Volunteer Police 0.026990% 2,532 (118) (1,321) (231) - - 862 783 756 317 (231) - - 1,625 1,749 (874) (1,638) - - - (763) McGehee Volunteer Fire 0.286538% 15,250 15,503 4,744 (2,458) - - 33,039 8,315 8,031 3,367 (2,458) - - 17,255 6,935 7,472 1,377 - - - 15,784 McGehee Volunteer Police 0.000000% (1,496) (2,201) (835) - - - (4,532) - - - - - - - (1,496) (2,201) (835) - - - (4,532) McNeil Volunteer Fire 0.175436% 2,194 4,250 998 (1,505) - - 5,937 5,091 4,917 2,061 (1,505) - - 10,564 (2,897) (667) (1,063) - - - (4,627) McRae Volunteer Fire 0.186720% 7,542 5,340 3,431 (1,602) - - 14,711 5,419 5,233 2,194 (1,602) - - 11,244 2,123 107 1,237 - - - 3,467 McRae Volunteer Police 0.000000% (1,210) (855) - - - - (2,065) - - - - - - - (1,210) (855) - - - - (2,065) Melbourne Volunteer Fire 0.216037% 3,412 5,348 1,460 (1,852) - - 8,368 6,269 6,055 2,538 (1,852) - - 13,010 (2,857) (707) (1,078) - - - (4,642) Melrose Volunteer Fire 0.121921% 4,302 3,874 2,886 (1,046) - - 10,016 3,538 3,417 1,433 (1,046) - - 7,342 764 457 1,453 - - - 2,674 Mena Volunteer Fire 0.257686% 6,762 12,595 17,271 (2,210) - - 34,418 7,478 7,222 3,028 (2,210) - - 15,518 (716) 5,373 14,243 - - - 18,900 Midland Volunteer Fire 0.145188% 4,350 3,699 3,722 (1,245) - - 10,526 4,213 4,069 1,706 (1,245) - - 8,743 137 (370) 2,016 - - - 1,783 Mineral Springs Volunteer Fire 0.152751% 2,624 1,903 250 (1,311) - - 3,466 4,433 4,281 1,795 (1,311) - - 9,198 (1,809) (2,378) (1,545) - - - (5,732) Monette Volunteer Fire 0.208127% 6,058 7,363 5,575 (1,784) - - 17,212 6,040 5,833 2,445 (1,784) - - 12,534 18 1,530 3,130 - - - 4,678 Monticello Volunteer Fire 0.127156% (2,480) (1,332) 49 (1,090) - - (4,853) 3,690 3,564 1,494 (1,090) - - 7,658 (6,170) (4,896) (1,445) - - - (12,511) Montrose Volunteer Fire 0.093418% 1,692 (165) (744) (801) - - (18) 2,711 2,618 1,098 (801) - - 5,626 (1,019) (2,783) (1,842) - - - (5,644) Morning Star FPA 0.238375% 20,506 18,324 7,107 (2,045) - - 43,892 6,918 6,681 2,801 (2,045) - - 14,355 13,588 11,643 4,306 - - - 29,537 Morning Star Volunteer Fire 0.106913% 2,577 2,728 1,053 (917) - - 5,441 3,103 2,996 1,256 (917) - - 6,438 (526) (268) (203) - - - (997) Moro Volunteer Fire 0.053980% 143 580 565 (462) - - 826 1,566 1,513 634 (462) - - 3,251 (1,423) (933) (69) - - - (2,425) Morrilton Volunteer Fire 0.404852% 14,165 10,658 4,232 (3,474) - - 25,581 11,749 11,347 4,757 (3,474) - - 24,379 2,416 (689) (525) - - - 1,202 Morrow Volunteer Fire 0.161941% 6,205 5,521 2,529 (1,389) - - 12,866 4,699 4,539 1,903 (1,389) - - 9,752 1,506 982 626 - - - 3,114 Mount Holly Volunteer Fire 0.239770% 13,150 12,121 6,259 (2,056) - - 29,474 6,958 6,720 2,817 (2,056) - - 14,439 6,192 5,401 3,442 - - - 15,035 Mount Ida Volunteer Fire 0.157288% 8,401 7,426 2,216 (1,349) - - 16,694 4,564 4,408 1,848 (1,349) - - 9,471 3,837 3,018 368 - - - 7,223 Mountain Home Volunteer Fire 0.122270% 4,866 1,459 3,001 (1,049) - - 8,277 3,548 3,427 1,437 (1,049) - - 7,363 1,318 (1,968) 1,564 - - - 914 Mountain Home Volunteer Police 0.118314% 6,282 5,347 1,031 (1,014) - - 11,646 3,433 3,316 1,390 (1,014) - - 7,125 2,849 2,031 (359) - - - 4,521 Mountain View Volunteer Fire 0.327837% 8,071 11,358 5,138 (2,811) - - 21,756 9,514 9,188 3,852 (2,811) - - 19,743 (1,443) 2,170 1,286 - - - 2,013 Mountain View Volunteer Police 0.055260% (2,406) (2,549) (108) (475) - - (5,538) 1,604 1,549 649 (475) - - 3,327 (4,010) (4,098) (757) - - - (8,865) Mountainburg Volunteer Fire 0.470117% 10,704 13,257 7,148 (4,033) - - 27,076 13,643 13,176 5,524 (4,033) - - 28,310 (2,939) 81 1,624 - - - (1,234) Mountainburg Volunteer Police 0.143559% 16,918 15,040 5,274 (1,231) - - 36,001 4,166 4,023 1,687 (1,231) - - 8,645 12,752 11,017 3,587 - - - 27,356 Mt Judea Area Volunteer Fire 0.310387% 11,803 12,416 4,826 (2,662) - - 26,383 9,007 8,699 3,647 (2,662) - - 18,691 2,796 3,717 1,179 - - - 7,692 Mulberry Volunteer Fire 0.376582% 14,220 13,198 5,566 (3,230) - - 29,754 10,928 10,554 4,425 (3,230) - - 22,677 3,292 2,644 1,141 - - - 7,077 Murfreesboro Volunteer Fire 0.176018% 3,219 3,710 1,785 (1,510) - - 7,204 5,108 4,933 2,068 (1,510) - - 10,599 (1,889) (1,223) (283) - - - (3,395) Nashville Volunteer Fire 0.269785% 7,720 7,078 2,814 (2,315) - - 15,297 7,829 7,561 3,170 (2,315) - - 16,245 (109) (483) (356) - - - (948)

Page 42: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Natural Dam Volunteer Fire 0.053980% (3,474) (1,974) (1,047) (462) - - (6,957) 1,566 1,513 634 (462) - - 3,251 (5,040) (3,487) (1,681) - - - (10,208) New Blaine Rural Volunteer Fir 0.290609% 12,810 16,170 9,002 (2,492) - - 35,490 8,433 8,145 3,415 (2,492) - - 17,501 4,377 8,025 5,587 - - - 17,989 Newark Volunteer Fire 0.283280% 18,014 15,787 3,690 (2,429) - - 35,062 8,221 7,939 3,328 (2,429) - - 17,059 9,793 7,848 362 - - - 18,003 Newport Volunteer Fire 0.149609% 15 942 726 (1,284) - - 399 4,342 4,193 1,758 (1,284) - - 9,009 (4,327) (3,251) (1,032) - - - (8,610) Newport Volunteer Police 0.041067% (16) 809 (302) (352) - - 139 1,192 1,151 483 (352) - - 2,474 (1,208) (342) (785) - - - (2,335) Nimrod/Aplin Volunteer Fire 0.134020% 16,198 15,838 9,095 (1,149) - - 39,982 3,889 3,756 1,575 (1,149) - - 8,071 12,309 12,082 7,520 - - - 31,911 Nob Hill Volunteer Fire 0.283746% 10,347 13,071 7,483 (2,433) - - 28,468 8,234 7,952 3,334 (2,433) - - 17,087 2,113 5,119 4,149 - - - 11,381 Norman Volunteer Fire 0.121456% 3,040 3,192 1,269 (1,042) - - 6,459 3,525 3,404 1,427 (1,042) - - 7,314 (485) (212) (158) - - - (855) Norphlet Volunteer Fire 0.217783% 5,868 7,135 3,163 (1,868) - - 14,298 6,320 6,104 2,559 (1,868) - - 13,115 (452) 1,031 604 - - - 1,183 Norphlet Volunteer Police 0.026990% 1,726 707 276 (231) - - 2,478 783 756 317 (231) - - 1,625 943 (49) (41) - - - 853 North Crossett Volunteer Fire 0.241981% 6,826 9,645 4,143 (2,075) - - 18,539 7,022 6,782 2,843 (2,075) - - 14,572 (196) 2,863 1,300 - - - 3,967 North Pulaski FPD 0.366926% 5,649 6,878 3,816 (3,147) - - 13,196 10,648 10,284 4,311 (3,147) - - 22,096 (4,999) (3,406) (495) - - - (8,900) Northeast Benton Co. 0.435333% 17,551 17,094 10,491 (3,734) - - 41,402 12,633 12,201 5,115 (3,734) - - 26,215 4,918 4,893 5,376 - - - 15,187 Northeast Greene County Fire Distr 0.390892% 22,674 27,572 13,985 (3,353) - - 60,878 11,343 10,955 4,593 (3,353) - - 23,538 11,331 16,617 9,392 - - - 37,340 Northeast Lakeside Volunteer Fire 0.175785% 1,612 1,308 196 (1,508) - - 1,608 5,101 4,927 2,065 (1,508) - - 10,585 (3,489) (3,619) (1,869) - - - (8,977) Northeast Saline County Fire 0.077480% 6,426 871 589 (664) - - 7,222 2,248 2,171 910 (664) - - 4,665 4,178 (1,300) (321) - - - 2,557 Northside Volunteer Fire 0.134951% 861 1,387 599 (1,158) - - 1,689 3,916 3,782 1,586 (1,158) - - 8,126 (3,055) (2,395) (987) - - - (6,437) Northside Volunteer Fire 0.296193% 14,858 13,958 7,154 (2,540) - - 33,430 8,595 8,301 3,480 (2,540) - - 17,836 6,263 5,657 3,674 - - - 15,594 Oak Grove Fire Protection Dist. #2 0.278975% 32,267 26,215 5,786 (2,393) - - 61,875 8,096 7,819 3,278 (2,393) - - 16,800 24,171 18,396 2,508 - - - 45,075 Oak Grove Volunteer Fire 0.053980% (3,501) (2,071) 565 (462) - - (5,469) 1,566 1,513 634 (462) - - 3,251 (5,067) (3,584) (69) - - - (8,720) Oil Trough Volunteer Fire 0.345055% 10,210 14,128 6,425 (2,958) - - 27,805 10,013 9,671 4,054 (2,958) - - 20,780 197 4,457 2,371 - - - 7,025 Ola Volunteer Fire 0.161941% 1,902 3,894 917 (1,389) - - 5,324 4,699 4,539 1,903 (1,389) - - 9,752 (2,797) (645) (986) - - - (4,428) Ola Volunteer Police 0.013611% (909) (551) (1,325) (116) - - (2,901) 395 381 160 (116) - - 820 (1,304) (932) (1,485) - - - (3,721) Oppelo Volunteer Fire 0.230114% 7,480 8,720 2,421 (1,975) - - 16,646 6,678 6,449 2,704 (1,975) - - 13,856 802 2,271 (283) - - - 2,790 Osceola Volunteer Fire 0.108193% 2,685 (1,586) (1,074) (928) - - (903) 3,140 3,032 1,271 (928) - - 6,515 (455) (4,618) (2,345) - - - (7,418) Osceola Volunteer Police 0.068057% 3,052 3,090 1,540 (584) - - 7,098 1,975 1,907 800 (584) - - 4,098 1,077 1,183 740 - - - 3,000 Ouachita Co FD #1 0.167176% 2,762 920 (701) (1,432) - - 1,549 4,851 4,685 1,964 (1,432) - - 10,068 (2,089) (3,765) (2,665) - - - (8,519) Oxley Volunteer Fire 0.107961% 7,868 7,775 4,171 (927) - - 18,887 3,133 3,026 1,269 (927) - - 6,501 4,735 4,749 2,902 - - - 12,386 Ozark Volunteer Fire 0.294797% 10,882 6,101 1,280 (2,530) - - 15,733 8,555 8,262 3,464 (2,530) - - 17,751 2,327 (2,161) (2,184) - - - (2,018) Ozark Volunteer Police 0.106797% 6,221 5,402 1,027 (916) - - 11,734 3,099 2,993 1,255 (916) - - 6,431 3,122 2,409 (228) - - - 5,303 Pangburn Volunteer Fire 0.259199% 7,753 3,385 645 (2,224) - - 9,559 7,522 7,264 3,046 (2,224) - - 15,608 231 (3,879) (2,401) - - - (6,049) Pangburn Volunteer Police 0.000698% 84 75 50 (6) - - 203 20 20 8 (6) - - 42 64 55 42 - - - 161 Paragould Volunteer Fire 0.068522% 5,441 4,444 781 (586) - - 10,080 1,988 1,920 805 (586) - - 4,127 3,453 2,524 (24) - - - 5,953 Paragould Volunteer Police 0.094698% 8,873 1,605 960 (813) - - 10,625 2,748 2,654 1,113 (813) - - 5,702 6,125 (1,049) (153) - - - 4,923 Paris Volunteer Fire 0.217201% 5,627 6,130 3,118 (1,863) - - 13,012 6,303 6,087 2,552 (1,863) - - 13,079 (676) 43 566 - - - (67) Parkin Volunteer Fire 0.161941% 4,128 742 3,319 (1,389) - - 6,800 4,699 4,539 1,903 (1,389) - - 9,752 (571) (3,797) 1,416 - - - (2,952) Parks Volunteer Fire 0.065381% 462 1,521 551 (560) - - 1,974 1,897 1,832 768 (560) - - 3,937 (1,435) (311) (217) - - - (1,963) Parthenon Volunteer Fire 0.121456% (1,675) 191 441 (1,042) - - (2,085) 3,525 3,404 1,427 (1,042) - - 7,314 (5,200) (3,213) (986) - - - (9,399) Patterson Volunteer Fire 0.187651% 5,778 5,482 3,469 (1,610) - - 13,119 5,446 5,259 2,205 (1,610) - - 11,300 332 223 1,264 - - - 1,819 Patterson Volunteer Police 0.026990% 351 (492) (501) (231) - - (873) 783 756 317 (231) - - 1,625 (432) (1,248) (818) - - - (2,498) Pea Ridge Volunteer Fire 0.386937% 2,847 (322) (2,693) (3,318) - - (3,486) 11,229 10,844 4,546 (3,318) - - 23,301 (8,382) (11,166) (7,239) - - - (26,787) Pea Ridge Volunteer Police 0.013495% 1,555 1,258 142 (117) - - 2,838 392 378 159 (117) - - 812 1,163 880 (17) - - - 2,026 Peel Volunteer Fire & Rescue 0.192654% 3,872 4,086 1,467 (1,653) - - 7,772 5,591 5,399 2,264 (1,653) - - 11,601 (1,719) (1,313) (797) - - - (3,829) Perla Volunteer Police 0.000000% (1,217) (896) - - - - (2,113) - - - - - - - (1,217) (896) - - - - (2,113) Perryville Volunteer Fire 0.202426% 3,716 3,869 2,900 (1,736) - - 8,749 5,874 5,673 2,378 (1,736) - - 12,189 (2,158) (1,804) 522 - - - (3,440) Philadelphia Volunteer Fire 0.191258% 3,404 3,143 1,325 (1,640) - - 6,232 5,550 5,360 2,247 (1,640) - - 11,517 (2,146) (2,217) (922) - - - (5,285) Piggott Volunteer Fire 0.269901% 4,091 4,292 473 (2,314) - - 6,542 7,832 7,564 3,171 (2,314) - - 16,253 (3,741) (3,272) (2,698) - - - (9,711) Pine Bluff Volunteer Police 0.186837% 7,009 7,199 3,386 (1,602) - - 15,992 5,422 5,236 2,195 (1,602) - - 11,251 1,587 1,963 1,191 - - - 4,741 Pine Ridge Volunteer Fire 0.080970% 2,027 2,126 846 (694) - - 4,305 2,350 2,269 951 (694) - - 4,876 (323) (143) (105) - - - (571) Pine Village Volunteer Fire 0.173574% 1,660 1,883 71 (1,488) - - 2,126 5,037 4,865 2,039 (1,488) - - 10,453 (3,377) (2,982) (1,968) - - - (8,327) Pineville Volunteer Fire 0.341681% 19,721 15,225 7,141 (2,930) - - 39,157 9,915 9,576 4,015 (2,930) - - 20,576 9,806 5,649 3,126 - - - 18,581 Plainview Volunteer Fire 0.271879% 5,683 6,362 2,861 (2,334) - - 12,572 7,890 7,620 3,195 (2,334) - - 16,371 (2,207) (1,258) (334) - - - (3,799) Pleasant Plains Volunteer Fire 0.309340% 13,891 9,578 4,643 (2,654) - - 25,458 8,977 8,670 3,635 (2,654) - - 18,628 4,914 908 1,008 - - - 6,830 Plumerville Volunteer Fire 0.203822% 2,399 6,325 2,219 (1,748) - - 9,195 5,915 5,712 2,395 (1,748) - - 12,274 (3,516) 613 (176) - - - (3,079) Pocahontas Volunteer Fire 0.229649% 4,953 6,819 2,349 (1,970) - - 12,151 6,664 6,436 2,698 (1,970) - - 13,828 (1,711) 383 (349) - - - (1,677) Pocahontas Volunteer Police 0.041998% 2,012 376 557 (360) - - 2,585 1,219 1,177 493 (360) - - 2,529 793 (801) 64 - - - 56 Ponca Volunteer Fire 0.106681% 2,545 2,683 1,033 (915) - - 5,346 3,096 2,990 1,253 (915) - - 6,424 (551) (307) (220) - - - (1,078) Portland Volunteer Fire 0.080621% 1,985 2,085 822 (693) - - 4,199 2,340 2,260 947 (693) - - 4,854 (355) (175) (125) - - - (655) Pottsville Volunteer Fire 0.217434% 6,306 5,940 781 (1,866) - - 11,161 6,310 6,094 2,555 (1,866) - - 13,093 (4) (154) (1,774) - - - (1,932) Pottsville Volunteer Police 0.013495% (3,537) (3,003) 142 (117) - - (6,515) 392 378 159 (117) - - 812 (3,929) (3,381) (17) - - - (7,327) Prairie Grove Volunteer Fire 0.298869% 5,657 8,396 3,950 (2,564) - - 15,439 8,673 8,376 3,512 (2,564) - - 17,997 (3,016) 20 438 - - - (2,558) Prairie Grove Volunteer Police 0.052700% 4,048 5,056 2,978 (452) - - 11,630 1,529 1,477 619 (452) - - 3,173 2,519 3,579 2,359 - - - 8,457 Prescott Volunteer Fire 0.187651% 3,546 4,812 1,882 (1,610) - - 8,630 5,446 5,259 2,205 (1,610) - - 11,300 (1,900) (447) (323) - - - (2,670) Pulaski Co Volunteer Fire 0.134136% (2,416) (3,425) 143 (1,150) - - (6,848) 3,893 3,759 1,576 (1,150) - - 8,078 (6,309) (7,184) (1,433) - - - (14,926) Pyatt Rural Fire & Def Assoc 0.175436% 4,731 5,885 2,526 (1,505) - - 11,637 5,091 4,917 2,061 (1,505) - - 10,564 (360) 968 465 - - - 1,073 Quail Creek Volunteer Fire 0.091441% 11,042 10,762 6,095 (785) - - 27,114 2,654 2,563 1,074 (785) - - 5,506 8,388 8,199 5,021 - - - 21,608 Ravenden Volunteer Fire 0.188931% 7,948 6,207 2,759 (1,621) - - 15,293 5,483 5,295 2,220 (1,621) - - 11,377 2,465 912 539 - - - 3,916 Rector Volunteer Fire 0.326674% 16,937 14,979 3,607 (2,802) - - 32,721 9,480 9,156 3,838 (2,802) - - 19,672 7,457 5,823 (231) - - - 13,049 Rector Volunteer Police 0.040951% 3,441 2,770 2,045 (352) - - 7,904 1,188 1,148 481 (352) - - 2,465 2,253 1,622 1,564 - - - 5,439 Redfield Volunteer Fire 0.298171% 447 7,495 4,748 (2,557) - - 10,133 8,653 8,357 3,503 (2,557) - - 17,956 (8,206) (862) 1,245 - - - (7,823) Redfield Volunteer Police 0.027572% (324) 779 324 (237) - - 542 800 773 324 (237) - - 1,660 (1,124) 6 - - - - (1,118) Richwood Volunteer Fire 0.094465% 1,325 2,155 198 (810) - - 2,868 2,741 2,648 1,110 (810) - - 5,689 (1,416) (493) (912) - - - (2,821) Rison Volunteer Fire 0.176948% (2,599) (95) 1,111 (1,518) - - (3,101) 5,135 4,959 2,079 (1,518) - - 10,655 (7,734) (5,054) (968) - - - (13,756) Riverdale Volunteer Fire 0.094465% 2,364 2,482 987 (810) - - 5,023 2,741 2,648 1,110 (810) - - 5,689 (377) (166) (123) - - - (666) Rockport Volunteer Fire 0.201612% 21,278 7,313 2,847 (1,729) - - 29,709 5,851 5,650 2,369 (1,729) - - 12,141 15,427 1,663 478 - - - 17,568 Rondo Volunteer Fire 0.026990% 675 708 282 (231) - - 1,434 783 756 317 (231) - - 1,625 (108) (48) (35) - - - (191) Rose Bud Volunteer Fire 0.215921% 5,487 3,960 2,258 (1,853) - - 9,852 6,266 6,052 2,537 (1,853) - - 13,002 (779) (2,092) (279) - - - (3,150) Ross Van Ness - Wellford Voluntee 0.215921% 9,462 5,667 2,258 (1,853) - - 15,534 6,266 6,052 2,537 (1,853) - - 13,002 3,196 (385) (279) - - - 2,532 Round Mountain Volunteer Fire 0.269087% 4,011 582 (1,648) (2,309) - - 636 7,809 7,542 3,162 (2,309) - - 16,204 (3,798) (6,960) (4,810) - - - (15,568) Ruddell Hill Volunteer Fire 0.124597% 10,167 (2,805) (894) (1,070) - - 5,398 3,616 3,492 1,464 (1,070) - - 7,502 6,551 (6,297) (2,358) - - - (2,104) Rudd's Crossing Volunteer Fire 0.148446% 4,899 4,606 1,552 (1,272) - - 9,785 4,308 4,160 1,744 (1,272) - - 8,940 591 446 (192) - - - 845 Russell Volunteer Fire 0.251404% 14,614 13,448 4,789 (2,157) - - 30,694 7,296 7,046 2,954 (2,157) - - 15,139 7,318 6,402 1,835 - - - 15,555 Salem Volunteer Fire 0.298055% 6,498 7,943 3,188 (2,556) - - 15,073 8,649 8,353 3,502 (2,556) - - 17,948 (2,151) (410) (314) - - - (2,875)

Page 43: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Salem Volunteer Police 0.000000% (1,007) - - - - - (1,007) - - - - - - - (1,007) - - - - - (1,007) Salem-Saline County Volunteer 0.324231% 11,146 4,952 3,444 (2,782) - - 16,760 9,409 9,087 3,810 (2,782) - - 19,524 1,737 (4,135) (366) - - - (2,764) Saratoga Volunteer Fire 0.053980% 1,349 1,418 565 (462) - - 2,870 1,566 1,513 634 (462) - - 3,251 (217) (95) (69) - - - (381) Sardis Fire Protection Distric 0.202775% 3,181 6,615 2,955 (1,739) - - 11,012 5,884 5,683 2,383 (1,739) - - 12,211 (2,703) 932 572 - - - (1,199) Scotland Area Fire & Emergency 0.242911% 29,361 28,716 16,509 (2,083) - - 72,503 7,049 6,808 2,854 (2,083) - - 14,628 22,312 21,908 13,655 - - - 57,875 Scott Volunteer Fire 0.121107% 3 (1,132) (1,894) (1,038) - - (4,061) 3,514 3,394 1,423 (1,038) - - 7,293 (3,511) (4,526) (3,317) - - - (11,354) Scranton Rural Volunteer Fire 0.227438% 5,169 4,542 1,456 (1,951) - - 9,216 6,600 6,374 2,672 (1,951) - - 13,695 (1,431) (1,832) (1,216) - - - (4,479) SE Jefferson Co Volunteer Fire 0.146584% 4,155 6,836 4,427 (1,257) - - 14,161 4,254 4,108 1,722 (1,257) - - 8,827 (99) 2,728 2,705 - - - 5,334 Searcy Volunteer Fire 0.026990% 675 708 282 (231) - - 1,434 783 756 317 (231) - - 1,625 (108) (48) (35) - - - (191) Searcy Volunteer Police 0.121456% 11,496 9,521 5,366 (1,042) - - 25,341 3,525 3,404 1,427 (1,042) - - 7,314 7,971 6,117 3,939 - - - 18,027 Sedgwick Fire Improvement Dist 0.110753% 3,648 5,660 2,898 (949) - - 11,257 3,214 3,104 1,301 (949) - - 6,670 434 2,556 1,597 - - - 4,587 Shady Grove Fire & Rescue 0.122619% 2,198 3,332 1,357 (1,053) - - 5,834 3,558 3,437 1,441 (1,053) - - 7,383 (1,360) (105) (84) - - - (1,549) Shannon Hills Volunteer Fire 0.200099% 1,766 1,462 (2,241) (1,717) - - (730) 5,807 5,608 2,351 (1,717) - - 12,049 (4,041) (4,146) (4,592) - - - (12,779) Shannon Hills Volunteer Police 0.094116% 8,371 6,730 2,557 (807) - - 16,851 2,731 2,638 1,106 (807) - - 5,668 5,640 4,092 1,451 - - - 11,183 Shaw Volunteer Fire Protection 0.177414% 10,907 6,427 3,515 (1,522) - - 19,327 5,148 4,972 2,085 (1,522) - - 10,683 5,759 1,455 1,430 - - - 8,644 Sheridan Volunteer Fire 0.428701% 16,805 12,631 1,920 (3,677) - - 27,679 12,441 12,015 5,037 (3,677) - - 25,816 4,364 616 (3,117) - - - 1,863 Siloam Springs Volunteer Fire 0.051653% 3,323 2,090 (1,179) (443) - - 3,791 1,499 1,448 607 (443) - - 3,111 1,824 642 (1,786) - - - 680 Siloam Springs Volunteer Police 0.000000% (1,159) - - - - - (1,159) - - - - - - - (1,159) - - - - - (1,159) Sixth District Volunteer Fire 0.272694% 10,991 11,272 5,369 (2,338) - - 25,294 7,913 7,643 3,204 (2,338) - - 16,422 3,078 3,629 2,165 - - - 8,872 Smackover Volunteer Fire 0.269901% 7,810 7,382 3,583 (2,314) - - 16,461 7,832 7,564 3,171 (2,314) - - 16,253 (22) (182) 412 - - - 208 Smackover Volunteer Police 0.000000% (12) (66) - - - - (78) - - - - - - - (12) (66) - - - - (78) Smyrna Volunteer Fire 0.121456% (782) (270) (416) (1,042) - - (2,510) 3,525 3,404 1,427 (1,042) - - 7,314 (4,307) (3,674) (1,843) - - - (9,824) Snowball Volunteer Fire 0.188000% 5,739 5,322 1,073 (1,613) - - 10,521 5,456 5,269 2,209 (1,613) - - 11,321 283 53 (1,136) - - - (800) South Carroll Co Fire Assoc 0.203706% 5,381 6,202 3,798 (1,747) - - 13,634 5,911 5,709 2,394 (1,747) - - 12,267 (530) 493 1,404 - - - 1,367 South Greene County Volunteer Fir 0.281070% 6,071 8,228 1,167 (2,412) - - 13,054 8,157 7,877 3,303 (2,412) - - 16,925 (2,086) 351 (2,136) - - - (3,871) South Mountain Volunteer Fire 0.121456% 615 1,461 1,269 (1,042) - - 2,303 3,525 3,404 1,427 (1,042) - - 7,314 (2,910) (1,943) (158) - - - (5,011) Southbend Volunteer Fire 0.157521% 1,832 6,266 3,069 (1,352) - - 9,815 4,571 4,415 1,851 (1,352) - - 9,485 (2,739) 1,851 1,218 - - - 330 Southridge Volunteer Fire 0.003839% 466 463 281 (33) - - 1,177 111 108 45 (33) - - 231 355 355 236 - - - 946 Southside Volunteer Fire 0.340518% 13,888 13,820 4,540 (2,920) - - 29,328 9,882 9,544 4,001 (2,920) - - 20,507 4,006 4,276 539 - - - 8,821 Sparkman Volunteer Fire 0.161824% 310 1,795 4 (1,388) - - 721 4,696 4,535 1,901 (1,388) - - 9,744 (4,386) (2,740) (1,897) - - - (9,023) Sparkman Volunteer Police 0.027805% (1,731) (1,291) (462) (239) - - (3,723) 807 779 327 (239) - - 1,674 (2,538) (2,070) (789) - - - (5,397) St. Francis Volunteer Fire 0.053980% 279 1,418 565 (462) - - 1,800 1,566 1,513 634 (462) - - 3,251 (1,287) (95) (69) - - - (1,451) Stamps Volunteer Fire 0.268505% 8,184 5,711 1,929 (2,303) - - 13,521 7,792 7,525 3,155 (2,303) - - 16,169 392 (1,814) (1,226) - - - (2,648) Star City Volunteer Fire 0.269901% 12,120 5,831 1,993 (2,314) - - 17,630 7,832 7,564 3,171 (2,314) - - 16,253 4,288 (1,733) (1,178) - - - 1,377 Star City Volunteer Police 0.000000% (1,449) (1,912) (2,553) - - - (5,914) - - - - - - - (1,449) (1,912) (2,553) - - - (5,914) Stephens Volunteer Fire 0.164733% 5,670 5,762 2,623 (1,414) - - 12,641 4,780 4,617 1,936 (1,414) - - 9,919 890 1,145 687 - - - 2,722 Strawberry Volunteer Fire 0.201844% 7,597 8,025 4,504 (1,731) - - 18,395 5,857 5,657 2,372 (1,731) - - 12,155 1,740 2,368 2,132 - - - 6,240 Strickler Volunteer Fire 0.107961% 1,481 1,918 1,128 (927) - - 3,600 3,133 3,026 1,269 (927) - - 6,501 (1,652) (1,108) (141) - - - (2,901) Strong Volunteer Fire 0.202426% 3,013 5,319 2,116 (1,736) - - 8,712 5,874 5,673 2,378 (1,736) - - 12,189 (2,861) (354) (262) - - - (3,477) Stuttgart Volunteer Fire 0.027688% (1,662) (1,137) (2,052) (237) - - (5,088) 803 776 325 (237) - - 1,667 (2,465) (1,913) (2,377) - - - (6,755) Sulphur Springs Volunteer Fire 0.117965% 8,297 6,360 6,493 (1,011) - - 20,139 3,423 3,306 1,386 (1,011) - - 7,104 4,874 3,054 5,107 - - - 13,035 Sulphur Springs Volunteer Police 0.000000% (734) (2,581) (8) - - - (3,323) - - - - - - - (734) (2,581) (8) - - - (3,323) Summit Volunteer Fire 0.150540% (505) 2,386 (325) (1,293) - - 263 4,369 4,219 1,769 (1,293) - - 9,064 (4,874) (1,833) (2,094) - - - (8,801) Sunnyland Rural Volunteer Fire 0.161941% 7,453 6,430 2,544 (1,389) - - 15,038 4,699 4,539 1,903 (1,389) - - 9,752 2,754 1,891 641 - - - 5,286 Sunset Rural Volunteer Fire 0.121456% 914 3,241 1,269 (1,042) - - 4,382 3,525 3,404 1,427 (1,042) - - 7,314 (2,611) (163) (158) - - - (2,932) Sweet Home Volunteer Fire 0.061658% 7,461 7,324 4,283 (528) - - 18,540 1,789 1,728 724 (528) - - 3,713 5,672 5,596 3,559 - - - 14,827 Swifton Volunteer Fire 0.201961% 3,474 3,140 1,276 (1,733) - - 6,157 5,861 5,660 2,373 (1,733) - - 12,161 (2,387) (2,520) (1,097) - - - (6,004) Swifton Volunteer Police 0.000233% 28 28 18 (3) - - 71 7 7 3 (3) - - 14 21 21 15 - - - 57 Taylor Volunteer Fire 0.147282% 152 2,426 450 (1,264) - - 1,764 4,274 4,128 1,731 (1,264) - - 8,869 (4,122) (1,702) (1,281) - - - (7,105) Texarkana Volunteer Police 0.000233% 28 28 18 (3) - - 71 7 7 3 (3) - - 14 21 21 15 - - - 57 Thornton Volunteer Fire 0.094465% 2,592 3,395 987 (810) - - 6,164 2,741 2,648 1,110 (810) - - 5,689 (149) 747 (123) - - - 475 Tillar Volunteer Fire 0.137394% 2,533 3,284 2,349 (1,178) - - 6,988 3,987 3,851 1,614 (1,178) - - 8,274 (1,454) (567) 735 - - - (1,286) Timbo Volunteer Fire 0.184278% 8,923 7,533 799 (1,581) - - 15,674 5,348 5,165 2,165 (1,581) - - 11,097 3,575 2,368 (1,366) - - - 4,577 Tinsman Volunteer Fire 0.080389% 733 1,123 803 (691) - - 1,968 2,333 2,253 945 (691) - - 4,840 (1,600) (1,130) (142) - - - (2,872) Tontitown Area Volunteer Fire 0.360411% 15,435 16,860 4,988 (3,092) - - 34,191 10,459 10,101 4,235 (3,092) - - 21,703 4,976 6,759 753 - - - 12,488 Tontitown Volunteer Fire 0.001396% (1,751) (8,677) 101 (11) - - (10,338) 41 39 16 (11) - - 85 (1,792) (8,716) 85 - - - (10,423) Tontitown Volunteer Police 0.144025% 10,133 3,815 (1,273) (1,236) - - 11,439 4,180 4,037 1,692 (1,236) - - 8,673 5,953 (222) (2,965) - - - 2,766 Town of St. Charles Volunteer 0.147864% 17,885 17,538 10,196 (1,268) - - 44,351 4,291 4,144 1,737 (1,268) - - 8,904 13,594 13,394 8,459 - - - 35,447 Tracy Area Volunteer Fire 0.224181% 3,152 5,722 2,750 (1,923) - - 9,701 6,506 6,283 2,634 (1,923) - - 13,500 (3,354) (561) 116 - - - (3,799) Trumann Volunteer Fire 0.199750% 9,215 7,020 2,747 (1,714) - - 17,268 5,797 5,598 2,347 (1,714) - - 12,028 3,418 1,422 400 - - - 5,240 Trumann Volunteer Police 0.001396% (220) (1,457) (1,569) (11) - - (3,257) 41 39 16 (11) - - 85 (261) (1,496) (1,585) - - - (3,342) Tuckerman Volunteer Fire 0.241515% 6,363 3,688 744 (2,072) - - 8,723 7,009 6,769 2,838 (2,072) - - 14,544 (646) (3,081) (2,094) - - - (5,821) Tuckerman Volunteer Police 0.041765% 993 622 1,278 (359) - - 2,534 1,212 1,171 491 (359) - - 2,515 (219) (549) 787 - - - 19 Tull Fire & Rescue 0.148446% 3,536 3,063 (75) (1,272) - - 5,252 4,308 4,160 1,744 (1,272) - - 8,940 (772) (1,097) (1,819) - - - (3,688) Turrell Volunteer Fire 0.015706% (421) 621 305 (136) - - 369 456 440 185 (136) - - 945 (877) 181 120 - - - (576) Tyronza Volunteer Fire 0.191607% 3,407 2,642 477 (1,643) - - 4,883 5,560 5,370 2,251 (1,643) - - 11,538 (2,153) (2,728) (1,774) - - - (6,655) Tyronza Volunteer Police 0.000931% (2,153) (1,130) (706) (8) - - (3,997) 27 26 11 (8) - - 56 (2,180) (1,156) (717) - - - (4,053) Umpire Volunteer Fire 0.121456% (991) (746) 2,030 (1,042) - - (749) 3,525 3,404 1,427 (1,042) - - 7,314 (4,516) (4,150) 603 - - - (8,063) Valley Springs Volunteer Fire 0.180904% 2,806 (244) (196) (1,551) - - 815 5,250 5,070 2,126 (1,551) - - 10,895 (2,444) (5,314) (2,322) - - - (10,080) Van Buren Volunteer Police 0.078993% (282) 1,705 2,281 (676) - - 3,028 2,292 2,214 928 (676) - - 4,758 (2,574) (509) 1,353 - - - (1,730) Vandervoort Rural Volunteer Fire 0.161941% 4,051 4,256 1,693 (1,389) - - 8,611 4,699 4,539 1,903 (1,389) - - 9,752 (648) (283) (210) - - - (1,141) Velvet Ridge Fire Protection Distri 0.161941% 5,632 7,058 4,041 (1,389) - - 15,342 4,699 4,539 1,903 (1,389) - - 9,752 933 2,519 2,138 - - - 5,590 Vilonia Volunteer Fire 0.388914% 8,548 9,769 3,851 (3,337) - - 18,831 11,286 10,900 4,570 (3,337) - - 23,419 (2,738) (1,131) (719) - - - (4,588) Vilonia Volunteer Police 0.042696% 4,469 1,808 (1,875) (367) - - 4,035 1,239 1,197 502 (367) - - 2,571 3,230 611 (2,377) - - - 1,464 Viola Volunteer Fire 0.112963% (2,801) (1,228) (979) (969) - - (5,977) 3,278 3,166 1,327 (969) - - 6,802 (6,079) (4,394) (2,306) - - - (12,779) Wabbaseka Volunteer Fire 0.082018% 2,154 2,253 923 (704) - - 4,626 2,380 2,299 964 (704) - - 4,939 (226) (46) (41) - - - (313) Waldo Volunteer Fire 0.105866% (12,948) (11,395) (5,432) (908) - - (30,683) 3,072 2,967 1,244 (908) - - 6,375 (16,020) (14,362) (6,676) - - - (37,058) Waldo Volunteer Police 0.013495% (5,796) (4,312) (618) (117) - - (10,843) 392 378 159 (117) - - 812 (6,188) (4,690) (777) - - - (11,655) Waldron Volunteer Fire 0.243028% 3,537 4,262 1,689 (2,085) - - 7,403 7,053 6,811 2,856 (2,085) - - 14,635 (3,516) (2,549) (1,167) - - - (7,232) Walnut Ridge Volunteer Fire 0.193236% 5,019 (243) 1,493 (1,657) - - 4,612 5,608 5,416 2,270 (1,657) - - 11,637 (589) (5,659) (777) - - - (7,025) Walnut Ridge Volunteer Police 0.055376% 1,689 2,379 2,181 (476) - - 5,773 1,607 1,552 651 (476) - - 3,334 82 827 1,530 - - - 2,439 Ward Volunteer Fire 0.148446% 671 3,899 1,552 (1,272) - - 4,850 4,308 4,160 1,744 (1,272) - - 8,940 (3,637) (261) (192) - - - (4,090) Ward Volunteer Police 0.067475% 662 1,773 707 (579) - - 2,563 1,958 1,891 793 (579) - - 4,063 (1,296) (118) (86) - - - (1,500)

Page 44: Liability Under Liability at a 2017 GASB 68 ......Centerton Police: 183,540 0.25657%: 1,823,201 978,236 2,871,650 319022 Central City Police - 0.00000% - - - 333632 Cherokee Village

Schedule of Deferred Inflows and Outflows Schedule of Deferred Inflows and Outflows - Proportionate Share of Collective Amounts Schedule of Deferred Inflows and Outflows - Employer Specific Change in Proportion

Employer

Employer Allocation Percentage 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total 2018 2019 2020 2021 2022 Thereafter Total

Warren Volunteer Fire 0.420209% 11,593 10,802 3,682 (3,603) - - 22,474 12,194 11,777 4,937 (3,603) - - 25,305 (601) (975) (1,255) - - - (2,831) Washington Volunteer Fire 0.053980% 54 172 (225) (462) - - (461) 1,566 1,513 634 (462) - - 3,251 (1,512) (1,341) (859) - - - (3,712) Water Valley Volunteer Fire 0.215107% 2,784 3,396 1,369 (1,845) - - 5,704 6,242 6,029 2,527 (1,845) - - 12,953 (3,458) (2,633) (1,158) - - - (7,249) Watson Chapel Volunteer Fire 0.253266% (93) 1,502 1,750 (2,172) - - 987 7,350 7,098 2,976 (2,172) - - 15,252 (7,443) (5,596) (1,226) - - - (14,265) Wedington Volunteer Fire 0.362273% 9,550 7,535 1,246 (3,107) - - 15,224 10,513 10,153 4,257 (3,107) - - 21,816 (963) (2,618) (3,011) - - - (6,592) Weiner Volunteer Fire 0.165431% (4,136) 3,393 1,106 (1,420) - - (1,057) 4,801 4,636 1,944 (1,420) - - 9,961 (8,937) (1,243) (838) - - - (11,018) Wescon Volunteer Fire 0.298171% 13,890 12,995 4,764 (2,557) - - 29,092 8,653 8,357 3,503 (2,557) - - 17,956 5,237 4,638 1,261 - - - 11,136 Wesley Volunteer Fire 0.160661% 4,522 7,833 3,956 (1,378) - - 14,933 4,662 4,503 1,888 (1,378) - - 9,675 (140) 3,330 2,068 - - - 5,258 West Fork Volunteer Fire 0.474189% 19,554 19,700 14,386 (4,067) - - 49,573 13,761 13,290 5,572 (4,067) - - 28,556 5,793 6,410 8,814 - - - 21,017 West Fork Volunteer Police 0.094349% 8,587 7,630 2,559 (809) - - 17,967 2,738 2,644 1,109 (809) - - 5,682 5,849 4,986 1,450 - - - 12,285 West Memphis Volunteer Police 0.067475% 1,421 539 (53) (579) - - 1,328 1,958 1,891 793 (579) - - 4,063 (537) (1,352) (846) - - - (2,735) West Point Volunteer Fire 0.121456% 5,930 3,192 1,269 (1,042) - - 9,349 3,525 3,404 1,427 (1,042) - - 7,314 2,405 (212) (158) - - - 2,035 West Pulaski Volunteer Fire 0.480589% 215 2,675 4,303 (4,121) - - 3,072 13,946 13,469 5,647 (4,121) - - 28,941 (13,731) (10,794) (1,344) - - - (25,869) Western Greene Co Fire 0.359946% 12,461 12,918 4,320 (3,086) - - 26,613 10,445 10,088 4,229 (3,086) - - 21,676 2,016 2,830 91 - - - 4,937 Western Grove Volunteer Fire 0.194748% 3,189 4,805 778 (1,671) - - 7,101 5,652 5,458 2,288 (1,671) - - 11,727 (2,463) (653) (1,510) - - - (4,626) Wheatley Volunteer Fire 0.172876% 6,788 3,013 2,390 (1,483) - - 10,708 5,017 4,845 2,031 (1,483) - - 10,410 1,771 (1,832) 359 - - - 298 Wheatley Volunteer Police 0.000000% (3,646) (2,497) (1,596) - - - (7,739) - - - - - - - (3,646) (2,497) (1,596) - - - (7,739) Wheeler Volunteer Fire 0.308060% 10,311 11,530 5,158 (2,643) - - 24,356 8,940 8,634 3,620 (2,643) - - 18,551 1,371 2,896 1,538 - - - 5,805 White Bluff-Rye Hill Volunteer 0.274672% 9,778 9,773 4,060 (2,355) - - 21,256 7,971 7,698 3,227 (2,355) - - 16,541 1,807 2,075 833 - - - 4,715 White Hall Volunteer Fire 0.217317% 633 1,947 1,576 (1,864) - - 2,292 6,306 6,091 2,553 (1,864) - - 13,086 (5,673) (4,144) (977) - - - (10,794) White Hall Volunteer Police 0.000000% (862) (5,308) - - - - (6,170) - - - - - - - (862) (5,308) - - - - (6,170) Whitehouse Volunteer Fire 0.172876% 6,164 5,537 2,407 (1,483) - - 12,625 5,017 4,845 2,031 (1,483) - - 10,410 1,147 692 376 - - - 2,215 Wickes RVFD #2 0.067475% 1,687 1,773 707 (579) - - 3,588 1,958 1,891 793 (579) - - 4,063 (271) (118) (86) - - - (475) Williams Junction Volunteer Fi 0.107961% 1,402 1,572 285 (927) - - 2,332 3,133 3,026 1,269 (927) - - 6,501 (1,731) (1,454) (984) - - - (4,169) Wilmar Volunteer Fire 0.121456% 3,313 4,425 2,030 (1,042) - - 8,726 3,525 3,404 1,427 (1,042) - - 7,314 (212) 1,021 603 - - - 1,412 Wilmot Volunteer Fire 0.161010% 1,992 4,507 2,401 (1,381) - - 7,519 4,672 4,513 1,892 (1,381) - - 9,696 (2,680) (6) 509 - - - (2,177) Wilson Volunteer Fire 0.162057% 5,420 5,775 3,132 (1,391) - - 12,936 4,703 4,542 1,904 (1,391) - - 9,758 717 1,233 1,228 - - - 3,178 Wilton Volunteer Fire 0.160312% 4,258 1,022 775 (1,376) - - 4,679 4,652 4,493 1,884 (1,376) - - 9,653 (394) (3,471) (1,109) - - - (4,974) Winchester Volunteer Fire 0.006283% 762 756 462 (54) - - 1,926 182 176 74 (54) - - 378 580 580 388 - - - 1,548 Woodlawn Volunteer Fire 0.186953% 5,602 5,146 951 (1,604) - - 10,095 5,425 5,240 2,197 (1,604) - - 11,258 177 (94) (1,246) - - - (1,163) Wright-Pastoria Volunteer Fire 0.110986% 7,551 5,694 2,978 (952) - - 15,271 3,221 3,111 1,304 (952) - - 6,684 4,330 2,583 1,674 - - - 8,587 Wynne Volunteer Fire 0.176367% 3,343 4,563 1,902 (1,512) - - 8,296 5,118 4,943 2,072 (1,512) - - 10,621 (1,775) (380) (170) - - - (2,325) Wynne Volunteer Police 0.000582% 71 70 43 (6) - - 178 17 16 7 (6) - - 34 54 54 36 - - - 144 Y-City Volunteer Fire 0.135881% 2,196 2,420 711 (1,165) - - 4,162 3,943 3,808 1,597 (1,165) - - 8,183 (1,747) (1,388) (886) - - - (4,021) Yellville Volunteer Fire 0.265248% 11,620 12,829 6,516 (2,274) - - 28,691 7,697 7,434 3,117 (2,274) - - 15,974 3,923 5,395 3,399 - - - 12,717 Zinc Volunteer Fire 0.083879% 3,510 2,976 277 (720) - - 6,043 2,434 2,351 986 (720) - - 5,051 1,076 625 (709) - - - 992

TOTAL 100.00% 2,748,145$ 2,700,751$ 1,133,547$ (857,695)$ -$ -$ 5,724,748$ 2,901,953$ 2,802,648$ 1,174,981$ (857,695)$ -$ -$ 6,021,887$ (153,808)$ (101,897)$ (41,434)$ -$ -$ -$ (297,139)$