2017 09 07 - Chilton LTR To CERS Employers Re Pension

Office of State Budget Director
284 Capitol Annex, 702 Capitol Avenue

Frankfort, Kentucky 40601
(502) 564-7300
Matthew G. Bevin Internet: osbd.ky.gov John E. Chilton
Governor State Budget Director
Governors Office for Policy and Management
Governors Office for Economic Analysis
Governors Office for Policy Research
September 7, 2017 Contact: John E. Chilton

502-564-1218
To: All CERS Employers
Attn: Chief Executive Officer
From: John Chilton, State Budget Director
Subject: CERS pension plans
Delivered via email by KRS
I am writing to provide an update on the status of pension reform as it relates to the County Employees
Retirement System (CERS) of which your organization is a participant.
The current situation
Required pension contributions will continue as a percent of your organizations actual payroll, assuming
no legislative changes occur. The rates that will apply for FY 2018-2019 are substantially higher than the
previous year. The increase arises primarily from revised actuarial assumptions that the KRS Board believes
are realistic and which will result in immediate decreases in the unfunded liability. The most significant
revised assumptions include the long-term average investment rate of return (6.25%, previously 7.5%) and
the payroll growth rate (2%, previously 4.0%). The preliminary rates for FY 2018-2019 are shown below.
For reference, I have included rates that apply to KERS and State Police plans.
CERS plans Other KRS plans

Percent of payroll CERS NH CERS H KERS NH KERS H SPRS
Old assumptions 19.18% 31.55% 50.39% 21.82% 80.67%
Revised Assumptions 28.86% 50.67% 84.06% 41.12% 154.10%
FY 2019 increase 50.47% 60.62% 66.68% 88.45% 71.85%
You can determine the projected increase in the impact on your budget by referring to the schedule
that accompanies this memorandum. Note that Non-hazardous and Hazardous amounts are on
separate lines.
Reform efforts
As you know, discussions about changes to the pension system have become more intense since PFM Group
Consulting LCC presented their Report #3 Recommended Options. That report presented options that
Governor Bevin and legislative leadership are evaluating and considering. The recommendations provide
a framework for legislation to be proposed in an upcoming special session of the General Assembly.
KentuckyUnbridledSpirit.com An Equal Opportunity Employer M/F/D

Memorandum
September 7, 2017
Page 2 of 2
Addressing the crisis

It is well known that the Commonwealths pension plans are in a crisis. While the CERS plans are in better
shape than other Kentucky plans, the funding level is below 60%. This is in spite of the fact that the
assessment of funding levels is based on the old actuarial assumptions that were used in the FY 2016
calculations. Applying realistic assumptions, CERS plans funding levels are actually much lower. In
addition, using the same investment rates of return that corporate plans are required to use the Corporate
Bond Index rate the CERS unfunded liability goes from $5 billion to $9 billion. Across all Commonwealth
plans, using the Corporate Bond Index rate, the aggregate underfunding for all of Kentucky's eight plans
goes from $33 billion to $64 billion.
Furthermore, if Kentucky plans were subject to federal standards for single-employer private plans, the
CERS plans would be designated as having severe funding shortfalls because their funded status is less than
60%. As such, federal law would require that all benefits be frozen and the plans terminated. This is true
even using the old 2016 actuarial assumptions, not the more realistic discount rates and other assumptions
required of private plans.
The need for significant reform is evident to anyone looking at the health of the CERS plans within that
larger context, not simply benchmarking it against the health of the KERS plans.
Budget impact
While changes can be made to moderate the cost of pensions, each of the plans will need more money in
order to avoid future insolvency and to safeguard future pension benefits. Implementing the appropriate
changes will require a long-term commitment by employers to reforms that are necessary to rebuild the
financial foundations and that allow a path to fully sustainable fiscal health.
The obvious problem is most employers cannot afford the additional pension contributions associated with
the higher rates indicated above. The pension plans are in a crisis but so are employer budgets.
In order to address this predicament, the Governor and legislators believe it is appropriate to do two things:
1. Assess the status of all of the plans, not just the CERS plans, using conservative and realistic
actuarial assumptions. No more pretending that everything is just fine. Everyone needs to
understand the severity of the situation. To do otherwise will lead to solutions that fall short of
solving the problem.
2. Examine the benefit structures with a view to lowering future costs without jeopardizing employee
and retiree retirement security.
To address budgetary implications to the Commonwealth and to all employers, priorities must be set and
choices must be made. Unfortunately, the choices are not happy choices make structural changes to the
pension plans and/or reduce other spending. Governor Bevin and the members of the General Assembly
are considering, but have not decided upon, changes to KERS, CERS and the other state plans.
The PFM report identified changes to CERS benefit structures that would reduce the cost of each of the
eight plans. These need to be considered and some of the suggested options should be implemented. I urge
you to work with the Kentucky League of Cities, Kentucky Association of Counties, Kentucky School
Boards Association, and other organizations to address the pension crisis and to consider ways to put the
financial condition of the plans and the employer organizations on a sustainable path forward.
We look forward to working with these groups to find a solution that strengthens the Commonwealths
fiscal foundation and fulfills Kentuckys commitments to its public servants and teachers.
Please refer to accompanying memorandum dated 9/7/2017
FY17 FY17 FY18 FY19

RETIREMENT RETIREMENT FY18 to FY19
AGENCY REPORTED Employer Estimated Estimated FY18 to FY19
SYSTEM PLAN AGENCY CLASSIFICATION DESCRIPTION AGENCY NAME Percent
CODE SALARY Contributions Employer Employer Payment Increase
CODE CODE Increase
(Actuals) (Actuals) Contributions Contributions
CERS CERSHZ Ambulance Services L001 ADAIR CO AMBULANCE SER $488,704 $151,791 $154,186 $247,626 $93,440 60.60%
CERS CERSNHZ Boards of Education J001 ADAIR CO BD OF EDUCATION 3,160,288 590,236 606,143 912,059 305,916 50.47%
CERS CERSNHZ Conservation Districts N001 ADAIR CO CONSERVATION DIS 57,175 10,680 10,966 16,501 5,535 50.47%
CERS CERSNHZ County Attorneys W001 ADAIR COUNTY ATTORNEY 144,039 26,906 27,627 41,570 13,943 50.47%
CERS CERSHZ Fiscal Courts V001 ADAIR COUNTY FISCAL COURT 473,353 147,023 149,343 239,848 90,505 60.60%
CERS CERSNHZ Fiscal Courts V001 ADAIR COUNTY FISCAL COURT 1,669,475 311,845 320,205 481,811 161,605 50.47%
CERS CERSHZ Fire Departments K419 ALEXANDRIA FIRE DISTRICT 1,032,436 320,675 325,734 523,136 197,402 60.60%
CERS CERSHZ Ambulance Services AS02 ALLEN CO AMBULANCE SVC 694,889 215,833 219,238 352,100 132,863 60.60%
CERS CERSNHZ Boards of Education K002 ALLEN CO BD OF ED 3,806,047 710,970 730,000 1,098,425 368,425 50.47%
CERS CERSNHZ Conservation Districts L002 ALLEN CO CONSERVATION DIS 11,200 2,092 2,148 3,232 1,084 50.47%
CERS CERSHZ Fiscal Courts V002 ALLEN COUNTY FISCAL COURT 329,028 102,242 103,808 166,718 62,910 60.60%
CERS CERSNHZ Fiscal Courts V002 ALLEN COUNTY FISCAL COURT 2,469,330 461,271 473,618 712,649 239,031 50.47%
CERS CERSNHZ Boards of Education V130 ANCHORAGE BD OF EDUCATION 821,504 153,457 157,564 237,086 79,522 50.47%
CERS CERSHZ Fire Departments B456 ANCHORAGE FIRE PROTECTION 1,083,701 336,605 341,908 549,111 207,204 60.60%
CERS CERSNHZ Fire Departments B456 ANCHORAGE FIRE PROTECTION 60,555 11,312 11,614 17,476 5,862 50.47%
CERS CERSNHZ Boards of Education K003 ANDERSON CO BD OF ED 4,403,200 822,476 844,534 1,270,764 426,230 50.47%
CERS CERSHZ Fiscal Courts V003 ANDERSON CO FISCAL COURT 528,687 164,210 166,801 267,886 101,085 60.60%
CERS CERSNHZ Fiscal Courts V003 ANDERSON CO FISCAL COURT 2,232,214 416,977 428,139 644,217 216,078 50.47%
CERS CERSNHZ County Attorneys W003 ANDERSON COUNTY ATTORNEY 88,860 16,599 17,043 25,645 8,602 50.47%
CERS CERSNHZ Libraries L003 ANDERSON PUBLIC LIBRARY 268,332 50,124 51,466 77,441 25,975 50.47%
CERS CERSNHZ Parks and Recreation P084 ANDERSON-DEAN COMM PARK 100,339 18,743 19,245 28,958 9,713 50.47%
CERS CERSNHZ Special Districts & Boards V436 APPALACHIAN RES & DEFENSE 1,254,027 234,252 240,522 361,912 121,390 50.47%
CERS CERSNHZ Boards of Education R010 ASHLAND BD OF ED 4,729,546 883,423 907,127 1,364,947 457,820 50.47%
CERS CERSNHZ Community Action Agencies V530 AUDUBON AREA COMM SER INC 13,219,195 2,469,056 2,535,442 3,815,060 1,279,618 50.47%
CERS CERSNHZ Boards of Education K012 AUGUSTA BD OF ED 294,831 55,074 56,549 85,088 28,540 50.47%
CERS CERSNHZ Boards of Education J004 BALLARD CO BD OF ED 1,970,570 368,103 377,955 568,707 190,751 50.47%
CERS CERSNHZ County Attorneys W004 BALLARD COUNTY ATTORNEY 85,875 16,041 16,471 24,783 8,313 50.47%
CERS CERSNHZ Fiscal Courts V004 BALLARD COUNTY FISCAL CT 2,225,331 415,534 426,818 642,230 215,412 50.47%
CERS CERSNHZ Boards of Education K061 BARBOURVILLE CITY SCHOOLS 637,144 119,018 122,204 183,880 61,675 50.47%
CERS CERSNHZ Utility Boards P061 BARBOURVILLE UTILITY COMM 2,119,507 395,924 406,521 611,690 205,168 50.47%
CERS CERSNHZ Boards of Education M090 BARDSTOWN BD OF ED 4,387,532 819,591 841,529 1,266,242 424,713 50.47%
CERS CERSNHZ Tourist Commissions N090 BARDSTOWN-NELSON CO TOURI 152,513 28,489 29,252 44,015 14,763 50.47%
CERS CERSNHZ Utility Boards N111 BARKLEY LAKE WATER DIST 652,268 121,844 125,105 188,245 63,140 50.47%
CERS CERSNHZ Boards of Education K005 BARREN CO BD OF EDUCATION 7,190,252 1,343,118 1,379,090 2,075,107 696,016 50.47%
CERS CERSHZ Fiscal Courts V005 BARREN CO FISCAL CT 1,611,333 500,555 508,376 816,463 308,087 60.60%
CERS CERSNHZ Fiscal Courts V005 BARREN CO FISCAL CT 1,822,415 340,427 349,539 525,949 176,410 50.47%
CERS CERSNHZ Conservation Districts R005 BARREN CO SOIL CONS DIS 28,080 5,245 5,386 8,104 2,718 50.47%
CERS CERSNHZ Area Development Districts J514 BARREN RIVER AREA DEV 1,458,278 272,372 279,698 420,859 141,161 50.47%
CERS CERSHZ Ambulance Services V205 BARREN/METCALFE CO AMB SR 1,196,785 371,721 377,586 606,411 228,825 60.60%
CERS CERSNHZ Ambulance Services V205 BARREN/METCALFE CO AMB SR 155,235 28,998 29,774 44,801 15,027 50.47%
CERS CERSNHZ Boards of Education J006 BATH CO BD OF EDUC 2,650,903 495,189 508,443 765,050 256,607 50.47%
CERS CERSNHZ Fiscal Courts V006 BATH CO FISCAL COURT 1,313,330 245,333 251,897 379,027 127,130 50.47%
CERS CERSNHZ Utility Boards L006 BATH CO WATER DISTRICT 363,500 67,902 69,719 104,906 35,187 50.47%
Page 1 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Ambulance Services P006 BATH COUNTY E.M.S. 593,618 110,888 113,856 171,318 57,462 50.47%
CERS CERSNHZ Utility Boards M099 BEECH FORK WATER COMM 282,461 52,764 54,176 81,518 27,342 50.47%
CERS CERSNHZ Boards of Education V559 BEECHWOOD BOARD OF EDUC 1,132,191 211,494 217,154 326,750 109,596 50.47%
CERS CERSNHZ Boards of Education K007 BELL CO BD OF ED 4,067,276 759,734 780,104 1,173,816 393,712 50.47%
CERS CERSNHZ Conservation Districts V707 BELL CO CONSERVATION DIST 12,547 2,344 2,407 3,621 1,215 50.47%
CERS CERSNHZ County Clerks L007 BELL CO COURT CLERK 233,163 43,555 44,721 67,291 22,570 50.47%
CERS CERSHZ Fiscal Courts V007 BELL CO FISCAL CT 369,225 114,757 116,491 187,086 70,596 60.60%
CERS CERSNHZ Fiscal Courts V007 BELL CO FISCAL CT 2,579,394 481,764 494,728 744,413 249,685 50.47%
CERS CERSNHZ Libraries V207 BELL CO PUBLIC LIBRARY 236,237 44,113 45,310 68,178 22,868 50.47%
CERS CERSNHZ Sanitation Districts V507 BELL CO SOLID WASTE OFFIC 196,556 36,717 37,699 56,726 19,027 50.47%
CERS CERSNHZ Community Action Agencies V407 BELL/WHITLEY COMM ACTION 2,513,524 469,498 482,094 725,403 243,309 50.47%
CERS CERSNHZ Boards of Education V219 BELLEVUE BD OF EDUCATION 932,274 174,012 178,810 269,054 90,244 50.47%
CERS CERSHZ Fire Departments AB19 BELLEVUE/DAYTON FIRE 1,066,960 331,398 336,626 540,629 204,003 60.60%
CERS CERSNHZ Fire Departments AB19 BELLEVUE/DAYTON FIRE 30,501 5,698 5,850 8,803 2,953 50.47%
CERS CERSNHZ Utility Boards N079 BENTON ELECTRIC SYSTEM 742,210 138,645 142,356 214,202 71,846 50.47%
CERS CERSNHZ Boards of Education L076 BEREA BD OF ED 1,577,517 294,680 302,568 455,271 152,704 50.47%
CERS CERSNHZ Community Action Agencies V158 BIG SANDY AREA COMM PRO 2,082,058 388,928 399,339 600,882 201,543 50.47%
CERS CERSNHZ Area Development Districts V236 BIG SANDY AREA DEV DIST 2,508,884 468,623 481,204 724,064 242,860 50.47%
CERS CERSNHZ Utility Boards J710 BIG SANDY WATER DISTRICT 333,402 62,280 63,947 96,220 32,273 50.47%
CERS CERSNHZ Community Action Agencies V237 BLUE GRASS COMM ACTION 5,217,012 974,538 1,000,623 1,505,630 505,007 50.47%
CERS CERSNHZ Area Development Districts J534 BLUEGRASS AREA DEV DISRIC 3,491,075 652,001 669,588 1,007,524 337,936 50.47%
CERS CERSNHZ Boards of Education L008 BOONE CO BD OF ED 26,148,903 4,884,444 5,015,360 7,546,573 2,531,214 50.47%
CERS CERSHZ Fiscal Courts V008 BOONE CO FISCAL CT 2,197,922 682,675 693,444 1,113,687 420,243 60.60%
CERS CERSNHZ Fiscal Courts V008 BOONE CO FISCAL CT 9,163,650 1,711,642 1,757,588 2,644,629 887,041 50.47%
CERS CERSNHZ Libraries R008 BOONE CO LIBRARY DIST 2,751,915 514,057 527,817 794,203 266,385 50.47%
CERS CERSNHZ Planning Commissions P008 BOONE CO PLANNING COMM 1,002,449 187,257 192,270 289,307 97,037 50.47%
CERS CERSNHZ Utility Boards J008 BOONE CO WATER DISTRICT 1,236,211 230,924 237,105 356,770 119,665 50.47%
CERS CERSNHZ County Clerks 39947 BOONE COUNTY CLERK 1,080,407 201,820 207,222 311,805 104,583 50.47%
CERS CERSHZ Sheriff Departments 39948 BOONE COUNTY SHERIFF 8,754,496 2,719,258 2,762,044 4,435,903 1,673,860 60.60%
CERS CERSNHZ Sheriff Departments 39948 BOONE COUNTY SHERIFF 452,484 84,524 86,786 130,587 43,800 50.47%
CERS CERSNHZ Boards of Education J009 BOURBON CO BD OF EDUCATIO 3,971,035 741,787 761,645 1,146,041 384,396 50.47%
CERS CERSHZ Fiscal Courts V009 BOURBON CO FISCAL COURT 359,429 111,639 113,400 182,123 68,723 60.60%
CERS CERSNHZ Fiscal Courts V009 BOURBON CO FISCAL COURT 2,250,057 420,310 431,561 649,367 217,806 50.47%
CERS CERSNHZ Tourist Commissions J614 BOWL GRN CONV & VISIT BUR 377,385 70,495 72,382 108,913 36,531 50.47%
CERS CERSNHZ Airport Boards J314 BOWL GRN WARREN AIRPRT BD 192,461 35,952 36,914 55,544 18,630 50.47%
CERS CERSNHZ Special Districts & Boards J714 BOWLING GR/WARREN COMM ED 358,712 67,007 68,801 103,524 34,723 50.47%
CERS CERSNHZ Boards of Education R114 BOWLING GREEN PUBLIC SCHO 6,260,661 1,169,490 1,200,795 1,806,827 606,032 50.47%
CERS CERSNHZ Special Districts & Boards J914 BOWLING GRN HUM RIGHT COM 70,472 13,164 13,517 20,338 6,822 50.47%
CERS CERSNHZ Utility Boards N114 BOWLING GRN MUNICIPAL UTI 12,342,492 2,305,578 2,367,290 3,562,043 1,194,753 50.47%
CERS CERSHZ Ambulance Services J210 BOYD CO AMBULANCE SERVICE 1,946,686 604,641 614,179 986,386 372,206 60.60%
CERS CERSNHZ Ambulance Services J210 BOYD CO AMBULANCE SERVICE 49,384 9,118 9,472 14,252 4,780 50.47%
CERS CERSNHZ Boards of Education M010 BOYD CO BD OF ED 5,479,289 1,023,531 1,050,928 1,581,323 530,395 50.47%
CERS CERSNHZ Conservation Districts J610 BOYD CO CONSERVATION DIST 35,508 6,633 6,810 10,247 3,437 50.47%
Page 2 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Libraries N010 BOYD CO PUBLIC LIBRARY 620,257 115,864 118,965 179,006 60,041 50.47%
CERS CERSNHZ County Attorneys W010 BOYD COUNTY ATTORNEY 201,003 37,547 38,552 58,009 19,457 50.47%
CERS CERSNHZ Fiscal Courts V010 BOYD COUNTY FISCAL COURT 6,588,332 1,230,669 1,263,642 1,901,393 637,751 50.47%
CERS CERSNHZ County Attorneys W011 BOYLE COUNTY ATTORNEY 112,829 21,077 21,641 32,563 10,922 50.47%
CERS CERSNHZ Boards of Education M011 BOYLE COUNTY BD OF EDUC 2,747,289 513,179 526,930 792,868 265,938 50.47%
CERS CERSHZ Fiscal Courts V011 BOYLE COUNTY FISCAL COURT 1,709,224 530,991 539,260 866,064 326,804 60.60%
CERS CERSNHZ Fiscal Courts V011 BOYLE COUNTY FISCAL COURT 3,164,142 591,023 606,882 913,171 306,289 50.47%
CERS CERSNHZ Boards of Education J012 BRACKEN CO BD OF EDUC 1,214,702 226,906 232,980 350,563 117,583 50.47%
CERS CERSHZ Fiscal Courts V012 BRACKEN CO FISCAL COURT 150,265 46,672 47,409 76,139 28,731 60.60%
CERS CERSNHZ Fiscal Courts V012 BRACKEN CO FISCAL COURT 1,150,049 214,761 220,579 331,904 111,325 50.47%
CERS CERSNHZ Libraries L012 BRACKEN COUNTY PUB LIBRAR 116,170 21,701 22,281 33,527 11,245 50.47%
CERS CERSNHZ County Attorneys W013 BREATHITT CO ATTORNEY 99,792 18,641 19,140 28,800 9,660 50.47%
CERS CERSNHZ Boards of Education J013 BREATHITT CO BD OF ED 2,833,410 529,281 543,448 817,722 274,274 50.47%
CERS CERSHZ Fiscal Courts V013 BREATHITT CO FISCAL COURT 104,856 32,568 33,082 53,131 20,048 60.60%
CERS CERSNHZ Fiscal Courts V013 BREATHITT CO FISCAL COURT 1,491,807 278,669 286,129 430,535 144,407 50.47%
CERS CERSNHZ Libraries L013 BREATHITT CO PUBLIC LIB 167,429 31,276 32,113 48,320 16,207 50.47%
CERS CERSNHZ Conservation Districts M013 BREATHITT CO SOIL CONSERV 25,018 4,673 4,798 7,220 2,422 50.47%
CERS CERSNHZ Utility Boards R013 BREATHITT COUNTY WATER DISTRICT 140,323 26,212 26,914 40,497 13,583 50.47%
CERS CERSNHZ County Attorneys 014A BRECKINRIDGE CO ATTORNEY 13,761 2,571 2,639 3,971 1,332 50.47%
CERS CERSNHZ Boards of Education J014 BRECKINRIDGE CO BD OF ED 3,983,568 744,130 764,048 1,149,658 385,609 50.47%
CERS CERSNHZ County Clerks L014 BRECKINRIDGE CO CLERK OFF 304,270 56,838 58,359 87,812 29,453 50.47%
CERS CERSHZ Fiscal Courts V014 BRECKINRIDGE CO FISCAL CT 91,300 28,358 28,805 46,261 17,456 60.60%
CERS CERSNHZ Fiscal Courts V014 BRECKINRIDGE CO FISCAL CT 2,571,847 480,394 493,280 742,235 248,955 50.47%
CERS CERSNHZ Libraries P014 BRECKINRIDGE CO PUBLIC LI 202,120 37,756 38,767 58,332 19,565 50.47%
CERS CERSHZ Fire Departments B256 BUECHEL FIRE PROTECT DIST 700,379 217,637 220,970 354,882 133,913 60.60%
CERS CERSNHZ Fire Departments B256 BUECHEL FIRE PROTECT DIST 30,000 5,604 5,754 8,658 2,904 50.47%
CERS CERSNHZ Area Development Districts N081 BUFFALO TRACE AR DEV DIST 1,409,640 263,321 270,369 406,822 136,453 50.47%
CERS CERSNHZ Boards of Education J015 BULLITT CO BD OF ED 15,925,391 2,974,873 3,054,490 4,596,068 1,541,578 50.47%
CERS CERSNHZ Conservation Districts N015 BULLITT CO CONSERVAT DIST 35,168 6,569 6,745 10,149 3,404 50.47%
CERS CERSHZ Fiscal Courts M015 BULLITT CO FISCAL COURT 688,138 213,736 217,108 348,680 131,572 60.60%
CERS CERSNHZ Fiscal Courts M015 BULLITT CO FISCAL COURT 5,268,963 984,194 1,010,587 1,520,623 510,036 50.47%
CERS CERSNHZ Libraries K015 BULLITT CO PUBLIC LIBRARY 1,395,210 260,623 267,601 402,658 135,056 50.47%
CERS CERSNHZ Sanitation Districts M415 BULLITT CO SANITATION DIS 367,555 68,659 70,497 106,076 35,579 50.47%
CERS CERSHZ Sheriff Departments 39962 BULLITT CO SHERIFF 1,657,922 514,951 523,075 840,069 316,995 60.60%
CERS CERSNHZ Sheriff Departments 39962 BULLITT CO SHERIFF 733,305 136,981 140,648 211,632 70,984 50.47%
CERS CERSNHZ County Attorneys W015 BULLITT COUNTY ATTORNEY 457,797 85,516 87,805 132,120 44,315 50.47%
CERS CERSNHZ County Clerks 39961 BULLITT COUNTY CLERK 882,340 164,810 169,233 254,643 85,411 50.47%
CERS CERSNHZ Utility Boards N041 BULLOCK PEN WATER DIST 725,737 135,568 139,196 209,448 70,251 50.47%
CERS CERSNHZ Boards of Education L084 BURGIN INDEPENDENT SCH 554,857 103,632 106,422 160,132 53,710 50.47%
CERS CERSHZ Fire Departments B008 BURLINGTON FIRE PRO DIST 1,393,205 432,730 439,556 705,937 266,381 60.60%
CERS CERSNHZ Fire Departments B008 BURLINGTON FIRE PRO DIST 166,222 31,050 31,881 47,972 16,090 50.47%
CERS CERSNHZ Ambulance Services L016 BUTLER CO AMBULANCE SVC 494,393 92,353 94,825 142,682 47,857 50.47%
CERS CERSNHZ Boards of Education J016 BUTLER CO BD OF ED 2,458,307 459,212 471,503 709,467 237,964 50.47%
Page 3 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ County Attorneys W016 BUTLER COUNTY ATTORNEY 64,541 12,056 12,379 18,627 6,248 50.47%
CERS CERSNHZ Fiscal Courts V016 BUTLER COUNTY FISCAL CT 1,866,646 348,690 358,023 538,714 180,691 50.47%
CERS CERSNHZ Boards of Education J017 CALDWELL CO BD EDUCATION 2,752,005 514,075 527,835 794,229 266,394 50.47%
CERS CERSHZ Fiscal Courts V017 CALDWELL CO FISCAL COURT 428,339 133,042 135,141 217,039 81,898 60.60%
CERS CERSNHZ Fiscal Courts V017 CALDWELL CO FISCAL COURT 1,527,327 285,263 292,941 440,786 147,845 50.47%
CERS CERSNHZ Utility Boards D017 CALDWELL CO WATER DISTRIC 308,398 57,369 59,151 89,004 29,853 50.47%
CERS CERSNHZ County Attorneys W017 CALDWELL COUNTY ATTORNEY 118,027 22,030 22,638 34,062 11,425 50.47%
CERS CERSNHZ Boards of Education J018 CALLOWAY CO BD OF EDUC 3,389,482 633,156 650,103 978,205 328,102 50.47%
CERS CERSNHZ Fiscal Courts V018 CALLOWAY CO FISCAL COURT 3,847,095 718,631 737,873 1,110,271 372,399 50.47%
CERS CERSNHZ Libraries M018 CALLOWAY CO PUBLIC LIBRAR 337,056 62,962 64,647 97,274 32,627 50.47%
CERS CERSNHZ County Attorneys W018 CALLOWAY COUNTY ATTORNEY 239,467 44,732 45,930 69,110 23,180 50.47%
CERS CERSHZ Fire Departments K456 CAMP TAYLOR FIRE PRO DIST 390,138 121,177 123,088 197,683 74,594 60.60%
CERS CERSNHZ Boards of Education V319 CAMPBELL CO BD OF ED 7,615,905 1,422,649 1,460,731 2,197,950 737,220 50.47%
CERS CERSNHZ Special Districts & Boards K619 CAMPBELL CO CONS DISPATCH 1,244,231 232,422 238,644 359,085 120,442 50.47%
CERS CERSNHZ Special Districts & Boards M019 CAMPBELL CO COURTHOUSE 63,168 11,800 12,116 18,230 6,115 50.47%
CERS CERSHZ Fire Departments AC19 CAMPBELL CO FIRE DIST 1 413,422 128,409 130,434 209,481 79,046 60.60%
CERS CERSHZ Fiscal Courts V019 CAMPBELL CO FISCAL CT 2,022,945 628,327 638,239 1,025,026 386,787 60.60%
CERS CERSNHZ Fiscal Courts V019 CAMPBELL CO FISCAL CT 8,356,689 1,560,911 1,602,813 2,411,740 808,928 50.47%
CERS CERSNHZ Libraries J219 CAMPBELL CO PUBLIC LIBRAR 1,756,863 328,182 336,966 507,031 170,064 50.47%
CERS CERSHZ Sheriff Departments 39936 CAMPBELL CO SHERIFF 165,165 51,300 52,109 83,689 31,579 60.60%
CERS CERSNHZ Sheriff Departments 39936 CAMPBELL CO SHERIFF 459,700 85,872 88,171 132,670 44,499 50.47%
CERS CERSNHZ County Attorneys W019 CAMPBELL COUNTY ATTORNEY 614,942 114,871 117,946 177,472 59,526 50.47%
CERS CERSNHZ County Clerks 39935 CAMPBELL COUNTY CLERK 920,449 171,940 176,542 265,642 89,099 50.47%
CERS CERSNHZ Development Authorities B109 CAMPBELL/TAYLOR CO I D A 83,376 15,575 15,992 24,062 8,071 50.47%
CERS CERSNHZ Boards of Education L109 CAMPBELLSVILLE CITY SCHOO 1,390,536 259,752 266,705 401,309 134,604 50.47%
CERS CERSNHZ Utility Boards K109 CAMPBELLSVLE MUN WTR&SEWR 1,379,926 257,770 264,670 398,247 133,577 50.47%
CERS CERSHZ Fire Departments J410 CANNONSBURG VOL FIRE DEPT 63,087 19,595 19,904 31,966 12,062 60.60%
CERS CERSNHZ Utility Boards J310 CANNONSBURG WATER DIST 391,122 73,062 75,017 112,878 37,861 50.47%
CERS CERSNHZ Development Authorities V537 CAPITAL COMMUNITY E I D A 110,300 20,604 21,156 31,833 10,677 50.47%
CERS CERSNHZ Boards of Education K020 CARLISLE CO BD OF ED 887,323 165,752 170,189 256,082 85,893 50.47%
CERS CERSNHZ Fiscal Courts V020 CARLISLE CO FISCAL COURT 1,048,601 195,879 201,122 302,626 101,505 50.47%
CERS CERSNHZ Sanitation Districts N020 CARLISLE CO SANIT DIST 1 74,871 13,986 14,360 21,608 7,247 50.47%
CERS CERSNHZ County Attorneys W020 CARLISLE COUNTY ATTORNEY 35,100 6,557 6,732 10,130 3,398 50.47%
CERS CERSNHZ Boards of Education J021 CARROLL CO BD OF ED 3,963,405 740,364 760,181 1,143,839 383,658 50.47%
CERS CERSNHZ Fiscal Courts V021 CARROLL CO FISCAL CT 2,446,241 456,943 469,189 705,985 236,796 50.47%
CERS CERSNHZ Libraries K021 CARROLL CO PUBLIC LIBRARY 366,305 68,426 70,257 105,716 35,458 50.47%
CERS CERSNHZ Utility Boards M021 CARROLL CO WATER DISTRICT 406,187 75,876 77,907 117,226 39,319 50.47%
CERS CERSNHZ Utility Boards N021 CARROLLTON UTILITIES COMM 1,471,786 274,930 282,288 424,757 142,469 50.47%
CERS CERSNHZ Tourist Commissions R021 CARROLLTON/CARR CO REC TR 44,969 8,400 8,625 12,978 4,353 50.47%
CERS CERSNHZ Boards of Education J022 CARTER CO BD OF ED 6,026,229 1,125,699 1,155,831 1,739,170 583,339 50.47%
CERS CERSNHZ Ambulance Services K022 CARTER CO EMER AMBUL DIST 2,043,324 371,522 391,909 589,703 197,794 50.47%
CERS CERSNHZ Fiscal Courts V022 CARTER CO FISCAL CT 3,042,085 568,262 583,472 877,946 294,474 50.47%
CERS CERSNHZ Ambulance Services K023 CASEY CO AMBULANCE SERV 418,196 78,119 80,210 120,691 40,481 50.47%
Page 4 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Boards of Education J023 CASEY CO BD OF ED 3,790,552 704,166 727,028 1,093,953 366,925 50.47%
CERS CERSHZ Fiscal Courts V023 CASEY CO FISCAL COURT 258,688 80,348 81,616 131,077 49,461 60.60%
CERS CERSNHZ Fiscal Courts V023 CASEY CO FISCAL COURT 2,248,340 419,990 431,232 648,871 217,639 50.47%
CERS CERSNHZ Boards of Education K050 CAVERNA INDEPENDENT SCH 993,329 185,554 190,521 286,675 96,154 50.47%
CERS CERSHZ Fire Departments K719 CENTRAL CAMPBELL CO FIRE 1,240,488 385,296 391,374 628,555 237,181 60.60%
CERS CERSNHZ Fire Departments K719 CENTRAL CAMPBELL CO FIRE 114,011 21,297 21,867 32,904 11,036 50.47%
CERS CERSNHZ Utility Boards R089 CENTRAL CITY MUN WTR&SEWR 886,308 165,562 169,994 255,789 85,795 50.47%
CERS CERSNHZ Community Action Agencies N078 CENTRAL KY COMM ACTION 4,757,180 888,493 912,427 1,372,922 460,495 50.47%
CERS CERSNHZ Special Districts & Boards J334 CENTRAL KY ED COOPERATIVE 118,245 22,088 22,679 34,126 11,446 50.47%
CERS CERSNHZ County Attorneys W022 CHILD SUPPORT ENCORCEMENT 107,357 20,054 20,591 30,983 10,392 50.47%
CERS CERSNHZ Boards of Education M024 CHRISTIAN CO BD OF ED 12,576,734 2,349,324 2,412,218 3,629,645 1,217,428 50.47%
CERS CERSNHZ Conservation Districts V324 CHRISTIAN CO CONS DIST 65,856 12,302 12,631 19,006 6,375 50.47%
CERS CERSNHZ Fiscal Courts V024 CHRISTIAN CO FISCAL COURT 3,469,275 648,060 665,407 1,001,233 335,826 50.47%
CERS CERSNHZ Utility Boards R024 CHRISTIAN CO WATER DIST 488,970 91,340 93,784 141,117 47,332 50.47%
CERS CERSNHZ County Attorneys W024 CHRISTIAN COUNTY ATTORNEY 456,870 85,343 87,628 131,853 44,225 50.47%
CERS CERSNHZ County Clerks 39949 CHRISTIAN COUNTY CLERK 504,783 94,293 96,817 145,680 48,863 50.47%
CERS CERSNHZ Sheriff Departments 39950 CHRISTIAN COUNTY SHERIFF 1,732,617 323,653 332,316 500,033 167,717 50.47%
CERS CERSHZ Cities V171 CITY OF ADAIRVILLE 42,653 13,248 13,457 21,612 8,155 60.60%
CERS CERSNHZ Cities V171 CITY OF ADAIRVILLE 159,054 29,711 30,507 45,903 15,396 50.47%
CERS CERSNHZ Cities L027 CITY OF ALBANY 1,190,429 222,372 228,324 343,558 115,234 50.47%
CERS CERSHZ Cities J319 CITY OF ALEXANDRIA 900,663 279,746 284,159 456,366 172,207 60.60%
CERS CERSNHZ Cities J319 CITY OF ALEXANDRIA 587,600 109,715 112,702 169,581 56,880 50.47%
CERS CERSHZ Cities A156 CITY OF ANCHORAGE 336,075 104,385 106,032 170,289 64,258 60.60%
CERS CERSNHZ Cities A156 CITY OF ANCHORAGE 441,992 82,564 84,774 127,559 42,785 50.47%
CERS CERSHZ Cities K010 CITY OF ASHLAND 6,161,238 1,913,693 1,943,871 3,121,900 1,178,029 60.60%
CERS CERSNHZ Cities K010 CITY OF ASHLAND 7,696,596 1,437,702 1,476,207 2,221,238 745,031 50.47%
CERS CERSNHZ Cities N071 CITY OF AUBURN 356,945 66,677 68,462 103,014 34,552 50.47%
CERS CERSHZ Cities L061 CITY OF BARBOURVILLE 345,156 107,205 108,897 174,890 65,994 60.60%
CERS CERSNHZ Cities L061 CITY OF BARBOURVILLE 513,533 95,928 98,496 148,206 49,710 50.47%
CERS CERSHZ Cities J090 CITY OF BARDSTOWN 2,057,404 639,060 649,111 1,042,487 393,376 60.60%
CERS CERSNHZ Cities J090 CITY OF BARDSTOWN 4,179,405 780,713 801,610 1,206,176 404,566 50.47%
CERS CERSNHZ Cities M020 CITY OF BARDWELL 362,820 67,775 69,589 104,710 35,121 50.47%
CERS CERSNHZ Cities L004 CITY OF BARLOW 123,348 23,041 23,658 35,598 11,940 50.47%
CERS CERSHZ Cities K065 CITY OF BEATTYVILLE 205,610 63,863 64,870 104,183 39,313 60.60%
CERS CERSNHZ Cities K065 CITY OF BEATTYVILLE 633,919 118,311 121,586 182,949 61,363 50.47%
CERS CERSNHZ Cities M092 CITY OF BEAVER DAM 641,538 119,840 123,047 185,148 62,101 50.47%
CERS CERSNHZ Cities L112 CITY OF BEDFORD 63,693 11,898 12,216 18,382 6,165 50.47%
CERS CERSHZ Cities B045 CITY OF BELLEFONTE 138,757 43,098 43,778 70,308 26,530 60.60%
CERS CERSNHZ Cities B045 CITY OF BELLEFONTE 3,600 672 690 1,039 348 50.47%
CERS CERSHZ Cities J819 CITY OF BELLEVUE 630,341 195,784 198,873 319,394 120,521 60.60%
CERS CERSNHZ Cities J819 CITY OF BELLEVUE 624,276 116,615 119,736 180,166 60,430 50.47%
CERS CERSNHZ Cities M048 CITY OF BENHAM 185,396 34,632 35,559 53,505 17,946 50.47%
CERS CERSHZ Cities K079 CITY OF BENTON 434,792 135,047 137,177 220,309 83,132 60.60%
Page 5 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Cities K079 CITY OF BENTON 1,466,872 274,012 281,346 423,339 141,993 50.47%
CERS CERSNHZ Cities V376 CITY OF BEREA 6,092,637 1,138,105 1,168,568 1,758,335 589,767 50.47%
CERS CERSNHZ Cities J190 CITY OF BLOOMFIELD 240,874 44,995 46,200 69,516 23,317 50.47%
CERS CERSHZ Cities K114 CITY OF BOWLING GREEN 14,087,037 4,375,564 4,444,460 7,137,902 2,693,441 60.60%
CERS CERSNHZ Cities K114 CITY OF BOWLING GREEN 10,302,519 1,924,458 1,976,023 2,973,307 997,284 50.47%
CERS CERSNHZ Cities M082 CITY OF BRANDENBURG 571,065 106,675 109,530 164,809 55,279 50.47%
CERS CERSHZ Cities N012 CITY OF BROOKSVILLE 75,422 23,426 23,796 38,217 14,421 60.60%
CERS CERSNHZ Cities N012 CITY OF BROOKSVILLE 244,966 45,760 46,985 70,697 23,713 50.47%
CERS CERSHZ Cities K029 CITY OF BURKESVILLE 229,719 71,351 72,476 116,398 43,922 60.60%
CERS CERSNHZ Cities K029 CITY OF BURKESVILLE 559,504 104,515 107,313 161,473 54,160 50.47%
CERS CERSHZ Cities N100 CITY OF BURNSIDE 153,752 47,755 48,509 77,906 29,397 60.60%
CERS CERSNHZ Cities N100 CITY OF BURNSIDE 193,632 36,170 37,139 55,882 18,744 50.47%
CERS CERSHZ Cities V196 CITY OF BUTLER 46,650 14,490 14,718 23,638 8,919 60.60%
CERS CERSNHZ Cities V196 CITY OF BUTLER 36,601 6,837 7,020 10,563 3,543 50.47%
CERS CERSHZ Cities K111 CITY OF CADIZ 424,464 131,838 133,918 215,076 81,157 60.60%
CERS CERSNHZ Cities K111 CITY OF CADIZ 959,164 179,172 183,968 276,815 92,847 50.47%
CERS CERSNHZ Cities K075 CITY OF CALHOUN 279,668 52,242 53,640 80,712 27,072 50.47%
CERS CERSHZ Cities P079 CITY OF CALVERT CITY 338,252 105,061 106,718 171,392 64,674 60.60%
CERS CERSNHZ Cities P079 CITY OF CALVERT CITY 1,142,588 213,435 219,148 329,751 110,603 50.47%
CERS CERSNHZ Cities R052 CITY OF CAMPBELLSBURG 63,820 11,921 12,241 18,418 6,178 50.47%
CERS CERSHZ Cities M109 CITY OF CAMPBELLSVILLE 1,393,912 432,949 439,779 706,295 266,516 60.60%
CERS CERSNHZ Cities M109 CITY OF CAMPBELLSVILLE 2,427,925 453,351 465,676 700,699 235,023 50.47%
CERS CERSNHZ Cities L119 CITY OF CAMPTON 422,067 78,842 80,952 121,809 40,856 50.47%
CERS CERSNHZ Cities M043 CITY OF CANEYVILLE 143,974 26,894 27,614 41,551 13,937 50.47%
CERS CERSHZ Cities K091 CITY OF CARLISLE 172,382 53,542 54,386 87,346 32,959 60.60%
CERS CERSNHZ Cities K091 CITY OF CARLISLE 447,211 83,539 85,775 129,065 43,290 50.47%
CERS CERSNHZ Cities L021 CITY OF CARROLLTON 1,232,801 230,287 236,451 355,786 119,335 50.47%
CERS CERSHZ Cities J510 CITY OF CATLETTSBURG 475,074 147,558 149,886 240,720 90,834 60.60%
CERS CERSNHZ Cities J510 CITY OF CATLETTSBURG 348,684 65,134 66,878 100,630 33,753 50.47%
CERS CERSNHZ Cities V305 CITY OF CAVE CITY 460,556 86,032 88,335 132,916 44,582 50.47%
CERS CERSNHZ Cities V189 CITY OF CENTRAL CITY 1,348,283 251,860 258,601 389,115 130,514 50.47%
CERS CERSHZ Cities P043 CITY OF CLARKSON 35,757 11,106 11,281 18,118 6,837 60.60%
CERS CERSNHZ Cities P043 CITY OF CLARKSON 98,561 18,411 18,904 28,445 9,541 50.47%
CERS CERSHZ Cities P117 CITY OF CLAY 54,096 16,802 17,067 27,410 10,343 60.60%
CERS CERSNHZ Cities P117 CITY OF CLAY 229,415 42,855 44,002 66,209 22,207 50.47%
CERS CERSHZ Cities N099 CITY OF CLAY CITY 66,035 20,511 20,834 33,460 12,626 60.60%
CERS CERSNHZ Cities N099 CITY OF CLAY CITY 117,512 21,951 22,539 33,914 11,375 50.47%
CERS CERSHZ Cities D098 CITY OF COAL RUN VILLAGE 129,463 40,211 40,845 65,599 24,753 60.60%
CERS CERSNHZ Cities D098 CITY OF COAL RUN VILLAGE 21,087 3,939 4,044 6,086 2,041 50.47%
CERS CERSHZ Cities J419 CITY OF COLD SPRING 618,301 192,044 195,074 313,293 118,219 60.60%
CERS CERSNHZ Cities J419 CITY OF COLD SPRING 310,469 57,996 59,548 89,601 30,053 50.47%
CERS CERSHZ Cities K001 CITY OF COLUMBIA 592,365 183,988 186,891 300,151 113,260 60.60%
CERS CERSNHZ Cities K001 CITY OF COLUMBIA 587,302 109,708 112,645 169,495 56,851 50.47%
Page 6 of 32
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FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSHZ Cities J118 CITY OF CORBIN 1,725,209 535,850 544,303 874,163 329,860 60.60%
CERS CERSNHZ Cities J118 CITY OF CORBIN 1,656,279 309,393 317,674 478,002 160,328 50.47%
CERS CERSHZ Cities V959 CITY OF COVINGTON 16,331,152 5,076,494 5,152,479 8,274,995 3,122,516 60.60%
CERS CERSNHZ Cities V959 CITY OF COVINGTON 5,933,424 1,108,197 1,138,031 1,712,386 574,355 50.47%
CERS CERSNHZ Cities N069 CITY OF CRAB ORCHARD 66,209 12,368 12,699 19,108 6,409 50.47%
CERS CERSNHZ Cities J559 CITY OF CRESCENT SPRINGS 337,172 62,984 64,670 97,308 32,638 50.47%
CERS CERSNHZ Cities P959 CITY OF CRESTVIEW HILLS 197,069 36,813 37,798 56,874 19,076 50.47%
CERS CERSNHZ Cities R041 CITY OF CRITTENDEN 101,853 19,026 19,535 29,395 9,859 50.47%
CERS CERSNHZ Cities J424 CITY OF CROFTON 42,352 7,911 8,123 12,223 4,100 50.47%
CERS CERSHZ Cities K049 CITY OF CYNTHIANA 1,505,016 467,458 474,833 762,592 287,759 60.60%
CERS CERSNHZ Cities K049 CITY OF CYNTHIANA 1,365,816 255,135 261,964 394,175 132,211 50.47%
CERS CERSHZ Cities K011 CITY OF DANVILLE 2,572,333 798,966 811,571 1,303,401 491,830 60.60%
CERS CERSNHZ Cities K011 CITY OF DANVILLE 2,962,405 553,377 568,189 854,950 286,761 50.47%
CERS CERSHZ Cities M054 CITY OF DAWSON SPRINGS 213,024 66,277 67,209 107,939 40,730 60.60%
CERS CERSNHZ Cities M054 CITY OF DAWSON SPRINGS 554,477 103,576 106,349 160,022 53,673 50.47%
CERS CERSHZ Cities J919 CITY OF DAYTON 558,824 173,571 176,309 283,156 106,847 60.60%
CERS CERSNHZ Cities J919 CITY OF DAYTON 386,653 72,227 74,160 111,588 37,428 50.47%
CERS CERSNHZ Cities N117 CITY OF DIXON 68,866 12,864 13,208 19,875 6,666 50.47%
CERS CERSNHZ Cities B356 CITY OF DOUGLASS HILLS 90,361 16,879 17,331 26,078 8,747 50.47%
CERS CERSHZ Cities P041 CITY OF DRY RIDGE 590,042 183,267 186,158 298,974 112,816 60.60%
CERS CERSNHZ Cities P041 CITY OF DRY RIDGE 378,353 70,676 72,568 109,193 36,625 50.47%
CERS CERSNHZ Cities J154 CITY OF EARLINGTON 233,162 43,555 44,720 67,290 22,570 50.47%
CERS CERSHZ Cities L072 CITY OF EDDYVILLE 237,046 73,627 74,788 120,111 45,323 60.60%
CERS CERSNHZ Cities L072 CITY OF EDDYVILLE 386,809 72,256 74,190 111,633 37,443 50.47%
CERS CERSHZ Cities K659 CITY OF EDGEWOOD 1,631,551 506,760 514,754 826,707 311,953 60.60%
CERS CERSNHZ Cities K659 CITY OF EDGEWOOD 725,918 135,529 139,231 209,500 70,269 50.47%
CERS CERSHZ Cities M085 CITY OF EDMONTON 284,424 88,342 89,736 144,118 54,382 60.60%
CERS CERSNHZ Cities M085 CITY OF EDMONTON 622,968 116,370 119,485 179,789 60,303 50.47%
CERS CERSHZ Cities V447 CITY OF ELIZABETHTOWN 5,360,701 1,665,034 1,691,301 2,716,267 1,024,966 60.60%
CERS CERSNHZ Cities V447 CITY OF ELIZABETHTOWN 7,473,865 1,396,064 1,433,487 2,156,957 723,470 50.47%
CERS CERSNHZ Cities V398 CITY OF ELKHORN CITY 126,326 23,598 24,229 36,458 12,228 50.47%
CERS CERSHZ Cities L110 CITY OF ELKTON 102,573 31,859 32,362 51,974 19,612 60.60%
CERS CERSNHZ Cities L110 CITY OF ELKTON 464,630 86,793 89,116 134,092 44,976 50.47%
CERS CERSHZ Cities V359 CITY OF ELSMERE 720,791 224,014 227,410 365,225 137,815 60.60%
CERS CERSNHZ Cities V359 CITY OF ELSMERE 505,724 94,469 96,998 145,952 48,954 50.47%
CERS CERSHZ Cities L052 CITY OF EMINENCE 289,418 89,893 91,311 146,648 55,337 60.60%
CERS CERSNHZ Cities L052 CITY OF EMINENCE 333,963 62,384 64,054 96,382 32,328 50.47%
CERS CERSHZ Cities V159 CITY OF ERLANGER 4,393,578 1,364,804 1,386,174 2,226,226 840,052 60.60%
CERS CERSNHZ Cities V159 CITY OF ERLANGER 2,452,553 458,137 470,400 707,807 237,407 50.47%
CERS CERSNHZ Cities M096 CITY OF FALMOUTH 669,248 124,899 128,362 193,145 64,783 50.47%
CERS CERSNHZ Cities K200 CITY OF FERGUSON 23,870 4,459 4,578 6,889 2,311 50.47%
CERS CERSNHZ Cities M045 CITY OF FLATWOODS 1,032,412 192,854 198,017 297,954 99,937 50.47%
CERS CERSHZ Cities L035 CITY OF FLEMINGSBURG 242,831 75,423 76,613 123,043 46,429 60.60%
Page 7 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Cities L035 CITY OF FLEMINGSBURG 647,454 120,944 124,182 186,855 62,674 50.47%
CERS CERSHZ Cities N008 CITY OF FLORENCE 8,082,071 2,510,401 2,549,894 4,095,186 1,545,292 60.60%
CERS CERSNHZ Cities N008 CITY OF FLORENCE 4,092,424 764,446 784,927 1,181,074 396,147 50.47%
CERS CERSHZ Cities K859 CITY OF FORT MITCHELL 1,825,089 566,944 575,816 924,773 348,957 60.60%
CERS CERSNHZ Cities K859 CITY OF FORT MITCHELL 637,242 118,996 122,223 183,908 61,685 50.47%
CERS CERSHZ Cities J619 CITY OF FORT THOMAS 3,645,239 1,132,211 1,150,073 1,847,042 696,970 60.60%
CERS CERSNHZ Cities J619 CITY OF FORT THOMAS 1,700,282 317,605 326,114 490,702 164,587 50.47%
CERS CERSHZ Cities J359 CITY OF FORT WRIGHT 1,259,817 391,299 397,472 638,349 240,877 60.60%
CERS CERSNHZ Cities J359 CITY OF FORT WRIGHT 394,587 73,709 75,682 113,878 38,196 50.47%
CERS CERSHZ Cities J037 CITY OF FRANKFORT 8,412,328 2,612,869 2,654,089 4,262,526 1,608,437 60.60%
CERS CERSNHZ Cities J037 CITY OF FRANKFORT 7,666,296 1,432,064 1,470,396 2,212,493 742,097 50.47%
CERS CERSHZ Cities L107 CITY OF FRANKLIN 1,061,835 329,806 335,009 538,032 203,023 60.60%
CERS CERSNHZ Cities L107 CITY OF FRANKLIN 2,199,581 410,785 421,880 634,799 212,919 50.47%
CERS CERSNHZ Cities M017 CITY OF FREDONIA 51,713 9,660 9,919 14,924 5,006 50.47%
CERS CERSNHZ Cities K083 CITY OF FRENCHBURG 242,625 45,322 46,536 70,022 23,486 50.47%
CERS CERSNHZ Cities R038 CITY OF FULTON 1,243,734 232,329 238,548 358,941 120,393 50.47%
CERS CERSHZ Cities K105 CITY OF GEORGETOWN 5,689,257 1,767,114 1,794,960 2,882,746 1,087,786 60.60%
CERS CERSNHZ Cities K105 CITY OF GEORGETOWN 3,263,762 609,647 625,990 941,922 315,932 50.47%
CERS CERSHZ Cities L005 CITY OF GLASGOW 3,071,737 954,245 969,133 1,556,449 587,316 60.60%
CERS CERSNHZ Cities L005 CITY OF GLASGOW 3,015,281 563,153 578,331 870,210 291,879 50.47%
CERS CERSNHZ Cities N022 CITY OF GRAYSON 658,957 123,093 126,388 190,175 63,787 50.47%
CERS CERSNHZ Cities K044 CITY OF GREENSBURG 670,578 125,264 128,617 193,529 64,912 50.47%
CERS CERSHZ Cities M110 CITY OF GUTHRIE 94,940 29,489 29,954 48,106 18,153 60.60%
CERS CERSNHZ Cities M110 CITY OF GUTHRIE 248,481 46,416 47,659 71,712 24,053 50.47%
CERS CERSHZ Cities M014 CITY OF HARDINSBURG 151,388 47,021 47,763 76,708 28,945 60.60%
CERS CERSNHZ Cities M014 CITY OF HARDINSBURG 297,317 55,539 57,025 85,806 28,780 50.47%
CERS CERSNHZ Cities B048 CITY OF HARLAN 869,120 162,352 166,697 250,828 84,131 50.47%
CERS CERSHZ Cities J084 CITY OF HARRODSBURG 551,977 171,444 174,149 279,687 105,538 60.60%
CERS CERSNHZ Cities J084 CITY OF HARRODSBURG 2,572,658 480,572 493,436 742,469 249,033 50.47%
CERS CERSNHZ Cities N092 CITY OF HARTFORD 771,249 144,069 147,926 222,583 74,657 50.47%
CERS CERSNHZ Cities K046 CITY OF HAWESVILLE 420,836 78,612 80,716 121,453 40,737 50.47%
CERS CERSHZ Cities V197 CITY OF HAZARD 55,002 17,084 17,353 27,870 10,516 60.60%
CERS CERSNHZ Cities V197 CITY OF HAZARD 4,016,684 750,270 770,400 1,159,215 388,815 50.47%
CERS CERSHZ Cities N051 CITY OF HENDERSON 6,109,280 1,897,542 1,927,478 3,095,572 1,168,094 60.60%
CERS CERSNHZ Cities N051 CITY OF HENDERSON 7,298,207 1,363,293 1,399,796 2,106,263 706,466 50.47%
CERS CERSNHZ Cities B038 CITY OF HICKMAN 486,808 90,936 93,370 140,493 47,123 50.47%
CERS CERSHZ Cities V119 CITY OF HIGHLAND HEIGHTS 668,505 207,638 210,913 338,732 127,818 60.60%
CERS CERSNHZ Cities V119 CITY OF HIGHLAND HEIGHTS 342,196 63,922 65,633 98,758 33,125 50.47%
CERS CERSHZ Cities B015 CITY OF HILLVIEW 711,695 221,052 224,540 360,616 136,076 60.60%
CERS CERSNHZ Cities B015 CITY OF HILLVIEW 327,805 61,234 62,873 94,604 31,731 50.47%
CERS CERSNHZ Cities M060 CITY OF HINDMAN 113,441 21,191 21,758 32,739 10,981 50.47%
CERS CERSNHZ Cities L062 CITY OF HODGENVILLE 899,801 168,055 172,582 259,683 87,101 50.47%
CERS CERSHZ Cities J024 CITY OF HOPKINSVILLE 9,273,769 2,880,492 2,925,874 4,699,019 1,773,145 60.60%
Page 8 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Cities J024 CITY OF HOPKINSVILLE 3,825,282 714,562 733,689 1,103,976 370,287 50.47%
CERS CERSHZ Cities N050 CITY OF HORSE CAVE 70,992 22,050 22,398 35,972 13,574 60.60%
CERS CERSNHZ Cities N050 CITY OF HORSE CAVE 343,354 64,138 65,855 99,092 33,237 50.47%
CERS CERSNHZ Cities L256 CITY OF HURSTBOURNE 128,859 24,071 24,715 37,189 12,474 50.47%
CERS CERSNHZ Cities L066 CITY OF HYDEN 118,952 22,196 22,815 34,330 11,515 50.47%
CERS CERSHZ Cities J959 CITY OF INDEPENDENCE 1,802,937 559,992 568,827 913,548 344,722 60.60%
CERS CERSNHZ Cities J959 CITY OF INDEPENDENCE 777,970 145,325 149,215 224,522 75,308 50.47%
CERS CERSNHZ Cities L033 CITY OF IRVINE 483,146 90,175 92,667 139,436 46,769 50.47%
CERS CERSNHZ Cities N014 CITY OF IRVINGTON 304,328 56,849 58,370 87,829 29,459 50.47%
CERS CERSNHZ Cities N075 CITY OF ISLAND 116,524 21,767 22,349 33,629 11,280 50.47%
CERS CERSNHZ Cities P013 CITY OF JACKSON 1,205,564 225,199 231,227 347,926 116,699 50.47%
CERS CERSHZ Cities N104 CITY OF JAMESTOWN 158,413 49,203 49,979 80,268 30,288 60.60%
CERS CERSNHZ Cities N104 CITY OF JAMESTOWN 958,037 178,961 183,751 276,489 92,738 50.47%
CERS CERSHZ Cities J156 CITY OF JEFFERSONTOWN 4,414,210 1,371,053 1,392,683 2,236,680 843,997 60.60%
CERS CERSNHZ Cities J156 CITY OF JEFFERSONTOWN 2,997,909 560,010 574,999 865,197 290,198 50.47%
CERS CERSNHZ Cities C087 CITY OF JEFFERSONVILLE 194,459 36,325 37,297 56,121 18,824 50.47%
CERS CERSNHZ Cities P011 CITY OF JUNCTION CITY 201,728 37,683 38,691 58,219 19,527 50.47%
CERS CERSHZ Cities N093 CITY OF LAGRANGE 798,585 248,041 251,954 404,643 152,689 60.60%
CERS CERSNHZ Cities N093 CITY OF LAGRANGE 555,337 103,737 106,514 160,270 53,757 50.47%
CERS CERSNHZ Cities K459 CITY OF LAKESIDE PARK 37,257 6,960 7,146 10,752 3,607 50.47%
CERS CERSHZ Cities J040 CITY OF LANCASTER 280,732 87,195 88,571 142,247 53,676 60.60%
CERS CERSNHZ Cities J040 CITY OF LANCASTER 480,600 89,762 92,179 138,701 46,522 50.47%
CERS CERSHZ Cities J003 CITY OF LAWRENCEBURG 600,917 186,645 189,589 304,485 114,895 60.60%
CERS CERSNHZ Cities J003 CITY OF LAWRENCEBURG 2,019,356 377,216 387,312 582,786 195,474 50.47%
CERS CERSHZ Cities K078 CITY OF LEBANON 557,191 173,142 175,794 282,329 106,535 60.60%
CERS CERSNHZ Cities K078 CITY OF LEBANON 1,390,642 259,720 266,725 401,339 134,614 50.47%
CERS CERSHZ Cities P015 CITY OF LEBANON JUNCTION 131,338 40,794 41,437 66,549 25,112 60.60%
CERS CERSNHZ Cities P015 CITY OF LEBANON JUNCTION 176,630 32,994 33,878 50,975 17,098 50.47%
CERS CERSHZ Cities K043 CITY OF LEITCHFIELD 763,421 237,119 240,859 386,825 145,966 60.60%
CERS CERSNHZ Cities K043 CITY OF LEITCHFIELD 1,317,764 246,158 252,747 380,307 127,560 50.47%
CERS CERSHZ Cities D071 CITY OF LEWISBURG 45,509 14,135 14,358 23,059 8,701 60.60%
CERS CERSNHZ Cities D071 CITY OF LEWISBURG 180,379 33,695 34,597 52,057 17,461 50.47%
CERS CERSNHZ Cities M046 CITY OF LEWISPORT 581,071 108,366 111,449 167,697 56,248 50.47%
CERS CERSNHZ Cities L023 CITY OF LIBERTY 739,341 138,109 141,806 213,374 71,568 50.47%
CERS CERSNHZ Cities L075 CITY OF LIVERMORE 175,993 32,876 33,756 50,792 17,036 50.47%
CERS CERSHZ Cities J063 CITY OF LONDON 2,142,754 665,539 676,039 1,085,733 409,695 60.60%
CERS CERSNHZ Cities J063 CITY OF LONDON 2,328,599 434,982 446,625 672,034 225,408 50.47%
CERS CERSNHZ Cities R078 CITY OF LORETTO 23,250 4,343 4,459 6,710 2,251 50.47%
CERS CERSNHZ Cities K064 CITY OF LOUISA 488,928 91,332 93,776 141,105 47,328 50.47%
CERS CERSHZ Cities B259 CITY OF LUDLOW 782,391 243,011 246,844 396,437 149,593 60.60%
CERS CERSNHZ Cities B259 CITY OF LUDLOW 462,975 86,446 88,799 133,614 44,816 50.47%
CERS CERSNHZ Cities L156 CITY OF LYNDON 179,470 33,525 34,422 51,795 17,373 50.47%
CERS CERSHZ Cities N054 CITY OF MADISONVILLE 5,890,730 1,829,711 1,858,525 2,984,833 1,126,308 60.60%
Page 9 of 32
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FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Cities N054 CITY OF MADISONVILLE 7,453,464 1,392,307 1,429,574 2,151,070 721,495 50.47%
CERS CERSHZ Cities K026 CITY OF MANCHESTER 446,591 138,711 140,899 226,288 85,388 60.60%
CERS CERSNHZ Cities K026 CITY OF MANCHESTER 911,322 170,223 174,792 263,008 88,216 50.47%
CERS CERSNHZ Cities K028 CITY OF MARION 857,315 160,146 164,433 247,421 82,988 50.47%
CERS CERSHZ Cities M042 CITY OF MAYFIELD 2,726,337 846,800 860,159 1,381,435 521,276 60.60%
CERS CERSNHZ Cities M042 CITY OF MAYFIELD 822,318 153,609 157,721 237,321 79,600 50.47%
CERS CERSHZ Cities M081 CITY OF MAYSVILLE 1,259,470 391,191 397,363 638,174 240,811 60.60%
CERS CERSNHZ Cities M081 CITY OF MAYSVILLE 2,826,812 528,048 542,182 815,818 273,635 50.47%
CERS CERSNHZ Cities K519 CITY OF MELBOURNE 32,179 6,011 6,172 9,287 3,115 50.47%
CERS CERSHZ Cities J007 CITY OF MIDDLESBORO 2,143,426 665,748 676,251 1,086,074 409,823 60.60%
CERS CERSNHZ Cities J007 CITY OF MIDDLESBORO 1,420,906 265,425 272,530 410,074 137,544 50.47%
CERS CERSNHZ Cities R120 CITY OF MIDWAY 204,633 38,226 39,249 59,057 19,809 50.47%
CERS CERSNHZ Cities N009 CITY OF MILLERSBURG 28,562 5,335 5,478 8,243 2,765 50.47%
CERS CERSNHZ Cities M112 CITY OF MILTON 254,415 47,525 48,797 73,424 24,627 50.47%
CERS CERSHZ Cities P116 CITY OF MONTICELLO 537,687 167,005 169,640 272,446 102,806 60.60%
CERS CERSNHZ Cities P116 CITY OF MONTICELLO 398,475 74,435 76,427 115,000 38,572 50.47%
CERS CERSHZ Cities K103 CITY OF MOREHEAD 920,504 285,908 290,419 466,419 176,000 60.60%
CERS CERSNHZ Cities K103 CITY OF MOREHEAD 1,353,151 252,769 259,534 390,519 130,985 50.47%
CERS CERSHZ Cities J113 CITY OF MORGANFIELD 170,247 52,879 53,713 86,264 32,551 60.60%
CERS CERSNHZ Cities J113 CITY OF MORGANFIELD 2,073,487 387,327 397,695 598,408 200,714 50.47%
CERS CERSHZ Cities K016 CITY OF MORGANTOWN 259,765 80,683 81,956 131,623 49,667 60.60%
CERS CERSNHZ Cities K016 CITY OF MORGANTOWN 818,603 152,875 157,008 236,249 79,241 50.47%
CERS CERSNHZ Cities K101 CITY OF MOUNT OLIVET 13,000 2,428 2,493 3,752 1,258 50.47%
CERS CERSNHZ Cities L102 CITY OF MOUNT VERNON 1,187,772 221,876 227,815 342,791 114,976 50.47%
CERS CERSHZ Cities N087 CITY OF MT STERLING 1,030,205 319,982 325,030 522,005 196,975 60.60%
CERS CERSNHZ Cities N087 CITY OF MT STERLING 929,679 173,664 178,313 268,305 89,993 50.47%
CERS CERSHZ Cities L015 CITY OF MT WASHINGTON 1,137,084 353,178 358,750 576,161 217,411 60.60%
CERS CERSNHZ Cities L015 CITY OF MT WASHINGTON 1,808,565 337,840 346,883 521,952 175,069 50.47%
CERS CERSNHZ Cities K082 CITY OF MULDRAUGH 288,907 53,968 55,412 83,379 27,966 50.47%
CERS CERSHZ Cities L050 CITY OF MUNFORDVILLE 104,531 32,467 32,980 52,966 19,986 60.60%
CERS CERSNHZ Cities L050 CITY OF MUNFORDVILLE 344,809 64,410 66,134 99,512 33,378 50.47%
CERS CERSHZ Cities K018 CITY OF MURRAY 3,408,168 1,058,577 1,075,277 1,726,919 651,642 60.60%
CERS CERSNHZ Cities K018 CITY OF MURRAY 3,745,756 699,707 718,436 1,081,025 362,589 50.47%
CERS CERSNHZ Cities N052 CITY OF NEW CASTLE 122,260 22,838 23,450 35,284 11,835 50.47%
CERS CERSHZ Cities L090 CITY OF NEW HAVEN 45,036 13,988 14,209 22,820 8,611 60.60%
CERS CERSNHZ Cities L090 CITY OF NEW HAVEN 132,961 24,837 25,502 38,373 12,871 50.47%
CERS CERSHZ Cities K019 CITY OF NEWPORT 5,319,403 1,652,207 1,678,272 2,695,342 1,017,070 60.60%
CERS CERSNHZ Cities K019 CITY OF NEWPORT 2,138,415 399,456 410,148 617,146 206,999 50.47%
CERS CERSHZ Cities L057 CITY OF NICHOLASVILLE 5,558,695 1,726,564 1,753,768 2,816,591 1,062,823 60.60%
CERS CERSNHZ Cities L057 CITY OF NICHOLASVILLE 5,065,730 946,278 971,607 1,461,970 490,363 50.47%
CERS CERSNHZ Cities B054 CITY OF NORTONVILLE 56,249 10,507 10,789 16,233 5,445 50.47%
CERS CERSHZ Cities J324 CITY OF OAK GROVE 776,288 241,115 244,919 393,345 148,426 60.60%
CERS CERSNHZ Cities J324 CITY OF OAK GROVE 919,005 171,670 176,265 265,225 88,960 50.47%
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CODE CODE Increase
CERS CERSNHZ Cities M022 CITY OF OLIVE HILL 906,815 169,383 173,927 261,707 87,780 50.47%
CERS CERSHZ Cities V330 CITY OF OWENSBORO 10,060,700 3,124,854 3,174,151 5,097,757 1,923,606 60.60%
CERS CERSNHZ Cities V330 CITY OF OWENSBORO 10,009,206 1,869,703 1,919,766 2,888,657 968,891 50.47%
CERS CERSHZ Cities N094 CITY OF OWENTON 133,636 41,507 42,162 67,713 25,551 60.60%
CERS CERSNHZ Cities N094 CITY OF OWENTON 120,812 22,568 23,172 34,866 11,695 50.47%
CERS CERSNHZ Cities K006 CITY OF OWINGSVILLE 436,022 81,449 83,629 125,836 42,207 50.47%
CERS CERSHZ Cities L073 CITY OF PADUCAH 9,004,106 2,796,675 2,840,795 4,562,380 1,721,585 60.60%
CERS CERSNHZ Cities L073 CITY OF PADUCAH 7,861,744 1,468,555 1,507,882 2,268,899 761,017 50.47%
CERS CERSNHZ Cities M058 CITY OF PAINTSVILLE 2,523,578 471,405 484,022 728,305 244,282 50.47%
CERS CERSHZ Cities L009 CITY OF PARIS 1,377,600 427,883 434,633 698,030 263,397 60.60%
CERS CERSNHZ Cities L009 CITY OF PARIS 4,034,325 753,607 773,784 1,164,306 390,523 50.47%
CERS CERSNHZ Cities V505 CITY OF PARK CITY 22,080 4,125 4,235 6,372 2,137 50.47%
CERS CERSHZ Cities J259 CITY OF PARK HILLS 311,602 96,783 98,310 157,889 59,578 60.60%
CERS CERSNHZ Cities J259 CITY OF PARK HILLS 140,755 26,293 26,997 40,622 13,625 50.47%
CERS CERSHZ Cities D024 CITY OF PEMBROKE 37,472 11,639 11,823 18,987 7,165 60.60%
CERS CERSHZ Cities N011 CITY OF PERRYVILLE 30,736 9,547 9,697 15,574 5,877 60.60%
CERS CERSNHZ Cities N011 CITY OF PERRYVILLE 56,812 10,612 10,897 16,396 5,499 50.47%
CERS CERSHZ Cities V298 CITY OF PIKEVILLE 1,568,223 487,090 494,774 794,619 299,844 60.60%
CERS CERSNHZ Cities V298 CITY OF PIKEVILLE 2,165,430 404,502 415,329 624,943 209,614 50.47%
CERS CERSHZ Cities P007 CITY OF PINEVILLE 332,903 103,400 105,031 168,682 63,651 60.60%
CERS CERSNHZ Cities P007 CITY OF PINEVILLE 278,034 51,937 53,327 80,241 26,914 50.47%
CERS CERSHZ Cities M315 CITY OF PIONEER VILLAGE 205,417 63,803 64,809 104,085 39,276 60.60%
CERS CERSNHZ Cities M315 CITY OF PIONEER VILLAGE 35,880 6,702 6,882 10,355 3,473 50.47%
CERS CERSNHZ Cities D052 CITY OF PLEASUREVILLE 23,520 4,394 4,511 6,788 2,277 50.47%
CERS CERSNHZ Cities R036 CITY OF PRESTONSBURG 2,181,537 407,511 418,419 629,592 211,173 50.47%
CERS CERSHZ Cities R017 CITY OF PRINCETON 682,083 211,855 215,197 345,611 130,414 60.60%
CERS CERSNHZ Cities R017 CITY OF PRINCETON 583,250 108,951 111,867 168,326 56,459 50.47%
CERS CERSHZ Cities J756 CITY OF PROSPECT 172,236 53,497 54,341 87,272 32,932 60.60%
CERS CERSNHZ Cities J756 CITY OF PROSPECT 455,908 85,164 87,443 131,575 44,132 50.47%
CERS CERSNHZ Cities J217 CITY OF PROVIDENCE 1,585,612 296,155 304,120 457,608 153,487 50.47%
CERS CERSHZ Cities V347 CITY OF RADCLIFF 3,157,667 980,864 996,244 1,599,990 603,746 60.60%
CERS CERSNHZ Cities V347 CITY OF RADCLIFF 2,356,670 440,226 452,009 680,135 228,126 50.47%
CERS CERSNHZ Cities R033 CITY OF RAVENNA 26,317 4,916 5,048 7,595 2,547 50.47%
CERS CERSHZ Cities M076 CITY OF RICHMOND 5,674,651 1,766,225 1,790,352 2,875,346 1,084,993 60.60%
CERS CERSNHZ Cities M076 CITY OF RICHMOND 4,329,970 808,825 830,488 1,249,629 419,141 50.47%
CERS CERSHZ Cities R045 CITY OF RUSSELL 934,034 290,111 294,688 473,275 178,587 60.60%
CERS CERSNHZ Cities R045 CITY OF RUSSELL 932,915 174,269 178,933 269,239 90,306 50.47%
CERS CERSHZ Cities R104 CITY OF RUSSELL SPRINGS 428,058 132,955 135,052 216,897 81,845 60.60%
CERS CERSNHZ Cities R104 CITY OF RUSSELL SPRINGS 715,040 133,569 137,145 206,360 69,216 50.47%
CERS CERSHZ Cities K071 CITY OF RUSSELLVILLE 1,403,289 435,862 442,738 711,047 268,309 60.60%
CERS CERSNHZ Cities K071 CITY OF RUSSELLVILLE 1,875,600 350,362 359,740 541,298 181,558 50.47%
CERS CERSNHZ Cities M075 CITY OF SACRAMENTO 159,102 29,720 30,516 45,917 15,401 50.47%
CERS CERSHZ Cities L077 CITY OF SALYERSVILLE 154,263 47,914 48,670 78,165 29,495 60.60%
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FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Cities L077 CITY OF SALYERSVILLE 718,782 134,269 137,862 207,441 69,578 50.47%
CERS CERSNHZ Cities B100 CITY OF SCIENCE HILL 92,131 17,210 17,671 26,589 8,918 50.47%
CERS CERSHZ Cities J002 CITY OF SCOTTSVILLE 173,106 53,767 54,615 87,713 33,098 60.60%
CERS CERSNHZ Cities J002 CITY OF SCOTTSVILLE 1,976,374 369,187 379,068 570,381 191,313 50.47%
CERS CERSNHZ Cities J117 CITY OF SEBREE 267,370 49,880 51,282 77,163 25,881 50.47%
CERS CERSHZ Cities K106 CITY OF SHELBYVILLE 2,868,872 891,072 905,129 1,453,657 548,528 60.60%
CERS CERSNHZ Cities K106 CITY OF SHELBYVILLE 1,396,957 260,951 267,936 403,162 135,225 50.47%
CERS CERSHZ Cities R015 CITY OF SHEPHERDSVILLE 2,825,604 877,633 891,478 1,431,734 540,255 60.60%
CERS CERSNHZ Cities R015 CITY OF SHEPHERDSVILLE 1,311,971 244,218 251,636 378,635 126,999 50.47%
CERS CERSHZ Cities J456 CITY OF SHIVELY 3,379,782 1,049,760 1,066,321 1,712,536 646,214 60.60%
CERS CERSNHZ Cities J456 CITY OF SHIVELY 622,069 116,202 119,313 179,529 60,216 50.47%
CERS CERSNHZ Cities K319 CITY OF SILVER GROVE 87,366 16,320 16,757 25,214 8,457 50.47%
CERS CERSNHZ Cities C106 CITY OF SIMPSONVILLE 575,148 107,438 110,313 165,988 55,674 50.47%
CERS CERSHZ Cities K414 CITY OF SMITHS GROVE 47,455 14,740 14,972 24,045 9,073 60.60%
CERS CERSNHZ Cities K414 CITY OF SMITHS GROVE 35,466 6,625 6,802 10,236 3,433 50.47%
CERS CERSHZ Cities J100 CITY OF SOMERSET 4,985,841 1,548,689 1,573,033 2,526,326 953,293 60.60%
CERS CERSNHZ Cities J100 CITY OF SOMERSET 6,198,766 1,157,891 1,188,923 1,788,964 600,041 50.47%
CERS CERSHZ Cities J719 CITY OF SOUTHGATE 1,119 347 353 567 214 60.60%
CERS CERSNHZ Cities J719 CITY OF SOUTHGATE 476,003 88,917 91,297 137,374 46,077 50.47%
CERS CERSHZ Cities K115 CITY OF SPRINGFIELD 257,858 80,091 81,354 130,656 49,302 60.60%
CERS CERSNHZ Cities K115 CITY OF SPRINGFIELD 588,717 109,972 112,916 169,904 56,988 50.47%
CERS CERSHZ Cities J256 CITY OF ST MATTHEWS 2,873,073 892,376 906,455 1,455,786 549,332 60.60%
CERS CERSNHZ Cities J256 CITY OF ST MATTHEWS 1,429,742 267,076 274,225 412,624 138,399 50.47%
CERS CERSHZ Cities R105 CITY OF STAMPING GROUND 5,609 1,742 1,769 2,842 1,072 60.60%
CERS CERSNHZ Cities R105 CITY OF STAMPING GROUND 18,029 3,368 3,458 5,203 1,745 50.47%
CERS CERSHZ Cities M069 CITY OF STANFORD 337,952 104,968 106,624 171,241 64,617 60.60%
CERS CERSNHZ Cities M069 CITY OF STANFORD 60,684 11,336 11,639 17,513 5,874 50.47%
CERS CERSHZ Cities K099 CITY OF STANTON 249,735 77,568 78,791 126,541 47,749 60.60%
CERS CERSNHZ Cities K099 CITY OF STANTON 220,930 41,270 42,374 63,760 21,386 50.47%
CERS CERSNHZ Cities M113 CITY OF STURGIS 439,381 82,076 84,273 126,805 42,532 50.47%
CERS CERSHZ Cities K559 CITY OF TAYLOR MILL 1,200,729 372,947 378,830 608,410 229,579 60.60%
CERS CERSNHZ Cities K559 CITY OF TAYLOR MILL 509,565 95,187 97,735 147,061 49,326 50.47%
CERS CERSHZ Cities K108 CITY OF TAYLORSVILLE 121,844 37,845 38,442 61,738 23,297 60.60%
CERS CERSNHZ Cities K108 CITY OF TAYLORSVILLE 809,186 151,156 155,202 233,531 78,329 50.47%
CERS CERSHZ Cities L086 CITY OF TOMPKINSVILLE 385,285 119,669 121,557 195,224 73,666 60.60%
CERS CERSNHZ Cities L086 CITY OF TOMPKINSVILLE 686,211 128,184 131,615 198,041 66,425 50.47%
CERS CERSNHZ Cities V508 CITY OF UNION 97,566 18,202 18,713 28,158 9,444 50.47%
CERS CERSNHZ Cities M068 CITY OF VANCEBURG 388,164 72,509 74,450 112,024 37,574 50.47%
CERS CERSHZ Cities K120 CITY OF VERSAILLES 2,474,017 768,430 780,552 1,253,585 473,032 60.60%
CERS CERSNHZ Cities K120 CITY OF VERSAILLES 2,331,079 435,445 447,101 672,749 225,648 50.47%
CERS CERSHZ Cities J859 CITY OF VILLA HILLS 254,088 79,041 80,165 128,746 48,582 60.60%
CERS CERSNHZ Cities J859 CITY OF VILLA HILLS 295,748 55,246 56,724 85,353 28,628 50.47%
CERS CERSHZ Cities V647 CITY OF VINE GROVE 224,447 69,713 70,813 113,727 42,914 60.60%
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September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Cities V647 CITY OF VINE GROVE 501,603 93,699 96,207 144,763 48,555 50.47%
CERS CERSNHZ Cities V208 CITY OF WALTON 298,782 55,813 57,306 86,229 28,922 50.47%
CERS CERSHZ Cities L039 CITY OF WARSAW 100,421 31,191 31,683 50,883 19,200 60.60%
CERS CERSNHZ Cities L039 CITY OF WARSAW 173,956 32,495 33,365 50,204 16,839 50.47%
CERS CERSHZ Cities J356 CITY OF WEST BUECHEL 627,725 194,971 198,047 318,068 120,021 60.60%
CERS CERSNHZ Cities J356 CITY OF WEST BUECHEL 257,132 48,032 49,318 74,208 24,890 50.47%
CERS CERSNHZ Cities R088 CITY OF WEST LIBERTY 1,189,201 222,143 228,089 343,203 115,115 50.47%
CERS CERSNHZ Cities P047 CITY OF WEST POINT 165,996 31,008 31,838 47,906 16,068 50.47%
CERS CERSHZ Cities J067 CITY OF WHITESBURG 316,914 98,433 99,986 160,580 60,594 60.60%
CERS CERSNHZ Cities J067 CITY OF WHITESBURG 715,034 133,568 137,143 206,359 69,215 50.47%
CERS CERSNHZ Cities V630 CITY OF WHITESVILLE 165,204 30,860 31,686 47,678 15,992 50.47%
CERS CERSNHZ Cities K004 CITY OF WICKLIFFE 224,046 41,852 42,972 64,660 21,688 50.47%
CERS CERSHZ Cities V919 CITY OF WILDER 1,402,506 435,618 442,491 710,650 268,159 60.60%
CERS CERSNHZ Cities V919 CITY OF WILDER 307,566 57,453 58,991 88,764 29,772 50.47%
CERS CERSNHZ Cities N118 CITY OF WILLIAMSBURG 1,844,629 344,577 353,800 532,360 178,560 50.47%
CERS CERSHZ Cities K041 CITY OF WILLIAMSTOWN 337,020 104,679 106,330 170,768 64,438 60.60%
CERS CERSNHZ Cities K041 CITY OF WILLIAMSTOWN 1,760,467 328,855 337,658 508,071 170,413 50.47%
CERS CERSHZ Cities R057 CITY OF WILMORE 382,543 118,818 120,692 193,834 73,142 60.60%
CERS CERSNHZ Cities R057 CITY OF WILMORE 946,186 176,714 181,479 273,069 91,591 50.47%
CERS CERSHZ Cities L025 CITY OF WINCHESTER 5,001,424 1,553,495 1,577,949 2,534,222 956,272 60.60%
CERS CERSNHZ Cities L025 CITY OF WINCHESTER 2,136,176 399,038 409,719 616,500 206,782 50.47%
CERS CERSNHZ Cities V145 CITY OF WURTLAND 75,661 14,133 14,512 21,836 7,324 50.47%
CERS CERSNHZ Boards of Education J025 CLARK CO BD OF ED 6,331,811 1,182,254 1,214,441 1,827,361 612,919 50.47%
CERS CERSNHZ Conservation Districts P025 CLARK CO CONSVATION DIST 26,577 4,965 5,098 7,670 2,573 50.47%
CERS CERSNHZ Libraries K025 CLARK CO LIBRARY BD 779,006 145,518 149,413 224,821 75,408 50.47%
CERS CERSHZ Fiscal Courts V025 CLARK COUNTY FISCAL COURT 1,757,177 545,779 554,389 890,362 335,972 60.60%
CERS CERSNHZ Fiscal Courts V025 CLARK COUNTY FISCAL COURT 2,790,935 521,347 535,301 805,464 270,162 50.47%
CERS CERSNHZ Boards of Education J026 CLAY CO BD OF ED 4,526,585 845,564 868,199 1,306,372 438,173 50.47%
CERS CERSNHZ Special Districts & Boards M026 CLAY COUNTY 911 BOARD 243,772 45,537 46,756 70,353 23,597 50.47%
CERS CERSNHZ County Attorneys W026 CLAY COUNTY ATTORNEY 156,835 29,297 30,081 45,263 15,182 50.47%
CERS CERSNHZ Fiscal Courts V026 CLAY COUNTY FISCAL CT 3,698,336 690,751 709,341 1,067,340 357,999 50.47%
CERS CERSNHZ County Attorneys W027 CLINTON CO ATTORNEY 82,151 15,346 15,756 23,709 7,952 50.47%
CERS CERSNHZ Boards of Education J027 CLINTON CO BD OF ED 2,579,837 481,906 494,813 744,541 249,728 50.47%
CERS CERSNHZ Fiscal Courts V027 CLINTON CO FISCAL COURT 1,992,358 372,120 382,134 574,995 192,860 50.47%
CERS CERSNHZ Libraries K027 CLINTON CO PUBLIC LIBRARY 57,783 10,794 11,083 16,676 5,593 50.47%
CERS CERSNHZ Boards of Education K014 CLOVERPORT INDEPENDENT SC 655,110 122,375 125,650 189,065 63,415 50.47%
CERS CERSNHZ Utility Boards M001 COLUMBIA/ADAIR UTILITIES 934,330 174,533 179,204 269,648 90,443 50.47%
CERS CERSNHZ Community Action Agencies J214 COMM ACTION SOUTHERN KY 4,955,468 925,563 950,459 1,430,148 479,689 50.47%
CERS CERSNHZ Community Action Agencies P037 COMMUNITY ACTION KENTUCKY 606,671 113,326 116,359 175,085 58,726 50.47%
CERS CERSNHZ Boards of Education L118 CORBIN BD OF ED 3,026,058 565,268 580,398 873,320 292,922 50.47%
CERS CERSNHZ Utility Boards L141 CORINTH WATER DISTRICT 128,603 24,023 24,666 37,115 12,449 50.47%
CERS CERSNHZ Boards of Education V859 COVINGTON BD OF ED 8,501,470 1,588,071 1,630,582 2,453,524 822,942 50.47%
CERS CERSNHZ Boards of Education J028 CRITTENDEN CO BD OF ED 1,776,376 331,827 340,709 512,662 171,953 50.47%
Page 13 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Fiscal Courts V028 CRITTENDEN CO FIS CT 1,816,568 339,335 348,418 524,261 175,844 50.47%
CERS CERSNHZ Utility Boards L028 CRITTENDEN/LIV CO WAT DIS 465,804 87,012 89,341 134,431 45,090 50.47%
CERS CERSNHZ County Attorneys W029 CUMBERLAND CO ATTORNEY 71,943 13,439 13,799 20,763 6,964 50.47%
CERS CERSNHZ Boards of Education J029 CUMBERLAND CO BD OF ED 1,081,407 202,007 207,414 312,094 104,680 50.47%
CERS CERSNHZ Fiscal Courts M029 CUMBERLAND CO FISCAL CT 1,022,799 191,059 196,173 295,180 99,007 50.47%
CERS CERSNHZ Libraries N029 CUMBERLAND CO PUBLIC LIB 76,450 14,281 14,663 22,064 7,400 50.47%
CERS CERSNHZ Conservation Districts L029 CUMBERLAND CO SOIL & WAT 26,940 5,032 5,167 7,775 2,608 50.47%
CERS CERSNHZ Area Development Districts N063 CUMBERLAND VAL AREA DEV 1,097,945 205,096 210,586 316,867 106,281 50.47%
CERS CERSNHZ Planning Commissions N049 CYNTHIANA HARRISON CO JPC 93,202 17,410 17,876 26,898 9,022 50.47%
CERS CERSNHZ Libraries L049 CYNTHIANA/HARRISON LIBRAR 239,869 44,808 46,007 69,226 23,219 50.47%
CERS CERSNHZ Community Action Agencies L026 DANIEL BOONE COMM AGENCY 2,874,660 536,987 551,360 829,627 278,267 50.47%
CERS CERSNHZ Parks and Recreation L011 DANVILLE BOYLE CO REC 141,885 26,504 27,214 40,948 13,734 50.47%
CERS CERSNHZ Planning Commissions R011 DANVILLE BOYLE PLANNING 124,737 23,113 23,925 35,999 12,075 50.47%
CERS CERSNHZ Boards of Education J011 DANVILLE CITY BD OF ED 2,787,300 520,667 534,604 804,415 269,811 50.47%
CERS CERSNHZ Airport Boards R030 DAVIESS CO AIRPORT BD 280,911 52,416 53,879 81,071 27,192 50.47%
CERS CERSNHZ Boards of Education M030 DAVIESS CO BD OF EDUC 15,594,592 2,913,065 2,991,043 4,500,599 1,509,556 50.47%
CERS CERSNHZ County Clerks 39939 DAVIESS CO CLERK 1,042,428 194,726 199,938 300,845 100,907 50.47%
CERS CERSHZ Fiscal Courts V030 DAVIESS CO FISCAL COURT 3,539,820 1,099,468 1,116,813 1,793,627 676,814 60.60%
CERS CERSNHZ Fiscal Courts V030 DAVIESS CO FISCAL COURT 6,058,253 1,131,682 1,161,973 1,748,412 586,439 50.47%
CERS CERSNHZ Libraries J030 DAVIESS CO LIBRARY DIST 1,490,122 278,355 285,805 430,049 144,244 50.47%
CERS CERSHZ Sheriff Departments 39940 DAVIESS CO SHERIFF 1,927,581 598,707 608,152 976,705 368,553 60.60%
CERS CERSNHZ Sheriff Departments 39940 DAVIESS CO SHERIFF 160,831 30,043 30,847 46,416 15,568 50.47%
CERS CERSNHZ Boards of Education L054 DAWSON SPRINGS PUBLIC SCH 860,427 160,728 165,030 248,319 83,289 50.47%
CERS CERSNHZ Boards of Education V419 DAYTON CITY SCHOOLS 1,185,582 221,467 227,395 342,159 114,764 50.47%
CERS CERSNHZ Utility Boards M023 E CASEY CO WATER DISTRICT 246,372 46,022 47,254 71,103 23,849 50.47%
CERS CERSNHZ Special Districts & Boards M097 E KY CONCEN EMPLOY PRO 1,972,087 368,386 378,246 569,144 190,898 50.47%
CERS CERSNHZ Boards of Education V163 EAST BERNSTADT BD OF ED 352,270 65,804 67,565 101,665 34,100 50.47%
CERS CERSNHZ Utility Boards N025 EAST CLARK CO WATER DIST 244,641 45,699 46,922 70,603 23,681 50.47%
CERS CERSNHZ Utility Boards M012 EAST PENDLETON WATER DIST 270,478 50,525 51,878 78,060 26,182 50.47%
CERS CERSHZ Fire Departments L356 EASTWOOD FIRE PROT DIST 961,505 298,643 303,355 487,194 183,840 60.60%
CERS CERSNHZ Fire Departments L356 EASTWOOD FIRE PROT DIST 36,068 6,737 6,918 10,409 3,491 50.47%
CERS CERSHZ Ambulance Services L031 EDMONSON CO AMBULANCE DIS 272,201 84,546 85,880 137,924 52,045 60.60%
CERS CERSNHZ Ambulance Services L031 EDMONSON CO AMBULANCE DIS 209,223 39,083 40,129 60,382 20,253 50.47%
CERS CERSNHZ Boards of Education J031 EDMONSON CO BD OF EDUC 2,653,420 495,659 508,926 765,777 256,851 50.47%
CERS CERSNHZ Conservation Districts M031 EDMONSON CO CONSERV DIST 15,063 2,814 2,889 4,347 1,458 50.47%
CERS CERSNHZ Fiscal Courts V031 EDMONSON CO FISCAL CRT 1,395,655 260,701 267,687 402,786 135,099 50.47%
CERS CERSNHZ County Attorneys W031 EDMONSON COUNTY ATTORNEY 26,352 4,923 5,054 7,605 2,551 50.47%
CERS CERSNHZ Utility Boards J068 ELEC PLT BD OF VANCEBURG 858,736 160,412 164,706 247,831 83,126 50.47%
CERS CERSNHZ Boards of Education N047 ELIZABETHTOWN BD OF EDUC 2,939,322 549,110 563,762 848,288 284,526 50.47%
CERS CERSNHZ Tourist Commissions V547 ELIZABETHTOWN TOUR/CON BU 261,219 48,310 50,102 75,388 25,286 50.47%
CERS CERSNHZ Boards of Education J032 ELLIOTT CO BD OF ED 1,220,975 228,078 234,183 352,373 118,190 50.47%
CERS CERSHZ Fiscal Courts V032 ELLIOTT CO FISCAL CT 81,695 25,374 25,775 41,395 15,620 60.60%
CERS CERSNHZ Fiscal Courts V032 ELLIOTT CO FISCAL CT 876,828 163,558 168,176 253,053 84,877 50.47%
Page 14 of 32
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FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ County Attorneys W032 ELLIOTT COUNTY ATTORNEY 64,484 12,046 12,368 18,610 6,242 50.47%
CERS CERSHZ Fire Departments L159 ELSMERE FIRE PROTECTION 664,074 206,262 209,515 336,486 126,971 60.60%
CERS CERSNHZ Fire Departments L159 ELSMERE FIRE PROTECTION 44,328 8,280 8,502 12,793 4,291 50.47%
CERS CERSNHZ Boards of Education J052 EMINENCE INDEP BD OF EDUC 908,328 169,575 174,217 262,144 87,926 50.47%
CERS CERSNHZ Boards of Education V759 ERLANGER/ELSMERE BD OF ED 3,524,774 658,428 676,052 1,017,250 341,198 50.47%
CERS CERSNHZ Boards of Education K033 ESTILL CO BD OF EDUCATION 3,204,833 598,663 614,687 924,915 310,228 50.47%
CERS CERSNHZ Conservation Districts J033 ESTILL CO CONSERVATION DI 32,711 6,110 6,274 9,440 3,166 50.47%
CERS CERSNHZ Fiscal Courts V033 ESTILL CO FISCAL COURT 1,944,083 363,092 372,875 561,062 188,187 50.47%
CERS CERSNHZ Utility Boards N033 ESTILL CO WATER DIST NO 1 285,039 53,245 54,670 82,262 27,592 50.47%
CERS CERSNHZ County Attorneys W033 ESTILL COUNTY ATTORNEY 121,298 22,659 23,265 35,007 11,742 50.47%
CERS CERSHZ Ambulance Services P033 ESTILL COUNTY EMS 655,489 203,595 206,807 332,136 125,330 60.60%
CERS CERSNHZ Ambulance Services P033 ESTILL COUNTY EMS 32,579 6,086 6,249 9,402 3,154 50.47%
CERS CERSHZ Fire Departments C156 FAIRDALE FIRE DISTRICT 995,214 310,785 313,990 504,275 190,285 60.60%
CERS CERSNHZ Boards of Education J010 FAIRVIEW BD OF EDUCATION 917,642 171,415 176,004 264,831 88,828 50.47%
CERS CERSNHZ Parks and Recreation L120 FALLING SPRINGS ARTS 471,027 87,988 90,343 135,938 45,595 50.47%
CERS CERSNHZ Health Departments V122 FAMILY HEALTH CENTER 16,509,413 3,083,937 3,166,505 4,764,617 1,598,111 50.47%
CERS CERSNHZ Utility Boards V637 FARMDALE WATER DISTRICT 132,820 24,811 25,475 38,332 12,857 50.47%
CERS CERSNHZ County Attorneys X034 FAYETTE CO ATTORNEY OFF 1,929,193 360,374 370,019 556,765 186,746 50.47%
CERS CERSNHZ Boards of Education M034 FAYETTE CO BD EDUCATION 54,180,981 10,120,898 10,391,912 15,636,631 5,244,719 50.47%
CERS CERSNHZ County Clerks 39937 FAYETTE CO CLERK 3,308,891 618,082 634,645 954,946 320,301 50.47%
CERS CERSHZ Sheriff Departments 39938 FAYETTE CO SHERIFF 1,992,956 619,040 628,778 1,009,831 381,053 60.60%
CERS CERSNHZ Sheriff Departments 39938 FAYETTE CO SHERIFF 2,079,161 388,358 398,783 600,046 201,263 50.47%
CERS CERSHZ Fire Departments L656 FERN CREEK FIRE PROT DIST 985,230 306,013 310,840 499,216 188,376 60.60%
CERS CERSNHZ Fire Departments L656 FERN CREEK FIRE PROT DIST 57,550 10,750 11,038 16,609 5,571 50.47%
CERS CERSNHZ Area Development Districts L010 FIVCO AREA DEVELOPMT DIST 869,216 162,332 166,716 250,856 84,140 50.47%
CERS CERSNHZ Tourist Commissions V437 FKT/FKLN CO TOUR&CONV COM 140,302 26,208 26,910 40,491 13,581 50.47%
CERS CERSNHZ Boards of Education J035 FLEMING CO BD OF ED 2,954,207 551,845 566,617 852,584 285,967 50.47%
CERS CERSNHZ Special Districts & Boards P035 FLEMING CO DISPATCH 157,821 29,481 30,270 45,547 15,277 50.47%
CERS CERSNHZ Ambulance Services J135 FLEMING CO EMS 312,218 58,322 59,883 90,106 30,223 50.47%
CERS CERSHZ Fiscal Courts V035 FLEMING CO FISCAL COURT 271,811 84,424 85,756 137,726 51,970 60.60%
CERS CERSNHZ Fiscal Courts V035 FLEMING CO FISCAL COURT 1,091,892 203,965 209,425 315,120 105,695 50.47%
CERS CERSNHZ County Attorneys W035 FLEMING COUNTY ATTORNEY 226,207 42,256 43,387 65,283 21,897 50.47%
CERS CERSNHZ Libraries M035 FLEMING COUNTY LIBRARY 164,093 30,653 31,473 47,357 15,884 50.47%
CERS CERSNHZ Fiscal Courts V036 FLOYD CO FISCAL COURT 3,884,453 725,560 745,038 1,121,053 376,015 50.47%
CERS CERSNHZ Libraries L036 FLOYD CO LIBRARY 412,685 77,089 79,153 119,101 39,948 50.47%
CERS CERSNHZ Boards of Education K036 FLOYD CO SCHOOLS 8,642,267 1,613,838 1,657,587 2,494,158 836,571 50.47%
CERS CERSNHZ Conservation Districts T036 FLOYD COUNTY CONSV DIST 87,604 16,364 16,803 25,283 8,480 50.47%
CERS CERSNHZ Boards of Education R019 FORT THOMAS BOARD OF ED 3,253,192 607,696 623,962 938,871 314,909 50.47%
CERS CERSNHZ Utility Boards V337 FRANKFORT ELEC WATER BD 11,584,795 2,162,925 2,221,964 3,343,372 1,121,408 50.47%
CERS CERSNHZ Boards of Education N037 FRANKFORT INDEP SCHOOLS 1,391,233 259,882 266,839 401,510 134,671 50.47%
CERS CERSNHZ Boards of Education M037 FRANKLIN CO BD OF ED 9,653,504 1,802,387 1,851,542 2,786,001 934,459 50.47%
CERS CERSNHZ Conservation Districts V137 FRANKLIN CO CONS DIST 59,388 11,094 11,391 17,139 5,749 50.47%
CERS CERSHZ Fiscal Courts V037 FRANKLIN CO FISCAL COURT 4,242,293 1,317,779 1,338,443 2,149,570 811,126 60.60%
Page 15 of 32
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FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Fiscal Courts V037 FRANKLIN CO FISCAL COURT 4,679,855 874,182 897,596 1,350,606 453,010 50.47%
CERS CERSNHZ Utility Boards M107 FRANKLIN ELECTRIC PLNT BD 1,047,227 195,622 200,858 302,230 101,372 50.47%
CERS CERSNHZ Parks and Recreation K107 FRANKLIN/SIMPSON PARKS BD 163,521 30,546 31,363 47,192 15,829 50.47%
CERS CERSNHZ Special Districts & Boards J203 FRONTIER HOUSING INC 539,603 100,798 103,496 155,729 52,234 50.47%
CERS CERSNHZ Boards of Education K038 FULTON CITY SCHOOLS 622,806 116,340 119,454 179,742 60,288 50.47%
CERS CERSNHZ Libraries L038 FULTON CO LIBRARY 124,162 23,194 23,814 35,833 12,019 50.47%
CERS CERSNHZ Boards of Education J038 FULTON COUNTY BD OF EDUC 621,229 116,042 119,152 179,287 60,135 50.47%
CERS CERSNHZ Fiscal Courts V038 FULTON COUNTY FIS CT 2,823,772 527,411 541,599 814,941 273,341 50.47%
CERS CERSNHZ Boards of Education J039 GALLATIN CO BD OF EDUC 2,452,575 458,142 470,404 707,813 237,409 50.47%
CERS CERSNHZ Fiscal Courts V039 GALLATIN CO FISCAL COURT 1,943,131 362,977 372,693 560,788 188,095 50.47%
CERS CERSNHZ Libraries K039 GALLATIN CO PUBLIC LIB 193,810 36,204 37,173 55,933 18,761 50.47%
CERS CERSNHZ Utility Boards M039 GALLATIN CO WATER DIS 246,065 45,965 47,195 71,014 23,819 50.47%
CERS CERSNHZ County Attorneys W039 GALLATIN COUNTY ATTORNEY 71,732 13,400 13,758 20,702 6,944 50.47%
CERS CERSNHZ Utility Boards N068 GAR,QUI,KY-O-HTS WTR DIST 219,434 40,990 42,087 63,329 21,241 50.47%
CERS CERSNHZ Boards of Education K040 GARRARD CO BD OF ED 3,183,737 594,722 610,641 918,827 308,186 50.47%
CERS CERSNHZ Fiscal Courts V040 GARRARD CO FISCAL COURT 1,888,559 352,783 362,226 545,038 182,812 50.47%
CERS CERSNHZ Libraries M040 GARRARD CO PUBLIC LIBRARY 149,517 27,930 28,677 43,151 14,473 50.47%
CERS CERSNHZ Area Development Districts M006 GATEWAY AREA DEV DISTRICT 615,538 114,983 118,060 177,644 59,584 50.47%
CERS CERSNHZ Community Action Agencies K088 GATEWAY COMM SER ORGANIZ 2,416,427 451,329 463,471 697,381 233,910 50.47%
CERS CERSNHZ Libraries K017 GEORGE COON PUBLIC LIBRAR 146,631 27,378 28,124 42,318 14,194 50.47%
CERS CERSNHZ Housing Authorities J405 GEORGETOWN HOUSING AUTHOR 607,419 113,102 116,503 175,301 58,798 50.47%
CERS CERSNHZ Utility Boards X105 GEORGETOWN WATER & SEWER 2,904,498 542,561 557,083 838,238 281,155 50.47%
CERS CERSNHZ Parks and Recreation L105 GEORGETOWN/SCOTT CO PARKS 761,379 142,226 146,032 219,734 73,701 50.47%
CERS CERSNHZ Tourist Commissions P105 GEORGETOWN/SCOTT TOURISM 89,915 16,796 17,246 25,949 8,704 50.47%
CERS CERSNHZ Planning Commissions J205 GEORGETOWN-SCOTT CO P COM 444,828 83,094 85,318 128,377 43,059 50.47%
CERS CERSNHZ Boards of Education J005 GLASGOW BD OF EDUCATION 2,476,875 462,680 475,065 714,826 239,762 50.47%
CERS CERSNHZ Utility Boards P005 GLASGOW ELECTRIC PLANT BD 3,825,878 714,674 733,803 1,104,148 370,345 50.47%
CERS CERSNHZ Utility Boards M005 GLASGOW WATER COMPANY 2,088,385 390,002 400,552 602,708 202,156 50.47%
CERS CERSNHZ Boards of Education M041 GRANT CO BD OF ED 5,426,001 1,013,576 1,040,707 1,565,944 525,237 50.47%
CERS CERSNHZ Planning Commissions K141 GRANT CO PLANNING COMM 50,449 9,424 9,676 14,560 4,883 50.47%
CERS CERSNHZ Libraries L041 GRANT CO PUBLIC LIBRARY 407,875 76,191 78,230 117,713 39,482 50.47%
CERS CERSNHZ County Attorneys W041 GRANT COUNTY CHILD SUPPOR 110,580 20,656 21,209 31,914 10,704 50.47%
CERS CERSHZ Fiscal Courts V041 GRANT COUNTY FISCAL COURT 725,543 225,354 228,909 367,633 138,724 60.60%
CERS CERSNHZ Fiscal Courts V041 GRANT COUNTY FISCAL COURT 2,446,641 457,033 469,266 706,101 236,835 50.47%
CERS CERSNHZ Boards of Education K042 GRAVES CO BD OF ED 5,985,907 1,118,167 1,148,097 1,727,533 579,436 50.47%
CERS CERSNHZ Libraries J042 GRAVES CO LIBRARY 157,599 29,439 30,227 45,483 15,256 50.47%
CERS CERSNHZ Fiscal Courts V042 GRAVES COUNTY FISCAL CT 3,957,603 739,279 759,068 1,142,164 383,096 50.47%
CERS CERSNHZ Boards of Education J043 GRAYSON CO BD OF ED 5,338,121 997,161 1,023,852 1,540,582 516,730 50.47%
CERS CERSNHZ Conservation Districts B043 GRAYSON CO CONSERV DIST 25,056 4,680 4,806 7,231 2,425 50.47%
CERS CERSHZ Fiscal Courts V043 GRAYSON CO FISCAL COURT 2,623,351 814,813 827,667 1,329,252 501,585 60.60%
CERS CERSNHZ Fiscal Courts V043 GRAYSON CO FISCAL COURT 3,667,994 685,164 703,521 1,058,583 355,062 50.47%
CERS CERSNHZ Libraries N043 GRAYSON CO LIBRARY 244,346 45,644 46,865 70,518 23,653 50.47%
CERS CERSNHZ County Attorneys W043 GRAYSON COUNTY ATTORNEY 146,440 27,355 28,087 42,263 14,175 50.47%
Page 16 of 32
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FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Tourist Commissions J034 GREATER LEX CONV&VISITOR 1,259,708 235,313 241,612 363,552 121,940 50.47%
CERS CERSHZ Ambulance Services L044 GREEN CO AMBULANCE SVC 292,138 90,738 92,169 148,026 55,857 60.60%
CERS CERSNHZ Ambulance Services L044 GREEN CO AMBULANCE SVC 236,491 44,177 45,359 68,251 22,892 50.47%
CERS CERSNHZ Boards of Education J044 GREEN CO BD OF EDUCATION 2,418,659 451,806 463,899 698,025 234,126 50.47%
CERS CERSNHZ County Attorneys W044 GREEN COUNTY ATTORNEY 78,978 14,753 15,148 22,793 7,645 50.47%
CERS CERSNHZ Fiscal Courts V044 GREEN COUNTY FISCAL COURT 812,265 151,731 155,792 234,420 78,627 50.47%
CERS CERSNHZ Area Development Districts V730 GREEN RIV AREA DEL DIST 2,454,443 458,490 470,762 708,352 237,590 50.47%
CERS CERSNHZ Special Districts & Boards K214 GREEN RIVER EDUC COOP 307,458 57,433 58,970 88,732 29,762 50.47%
CERS CERSNHZ Utility Boards M044 GREEN/TAYLOR WATER DIST 402,446 75,177 77,189 116,146 38,957 50.47%
CERS CERSNHZ County Attorneys W045 GREENUP CO ATTY/CHILD SUP 162,287 30,315 31,127 46,836 15,709 50.47%
CERS CERSNHZ Boards of Education K045 GREENUP CO BD OF ED 4,142,763 773,848 794,582 1,195,602 401,020 50.47%
CERS CERSNHZ Special Districts & Boards P045 GREENUP CO ENVIR COMM 154,715 28,901 29,674 44,651 14,976 50.47%
CERS CERSNHZ Fiscal Courts V045 GREENUP CO FISCAL CT 4,021,440 751,205 771,312 1,160,588 389,275 50.47%
CERS CERSNHZ Utility Boards B035 GTR FLEMING CO WATER COMM 107,831 20,143 20,682 31,120 10,438 50.47%
CERS CERSNHZ Planning Commissions D084 GTR H/MERCER PL&ZONING CO 54,700 10,218 10,491 15,786 5,295 50.47%
CERS CERSNHZ Boards of Education J046 HANCOCK CO BD EDUCATION 2,545,691 475,535 488,264 734,686 246,423 50.47%
CERS CERSNHZ Fiscal Courts V046 HANCOCK CO FISCAL COURT 2,308,599 431,247 442,789 666,262 223,472 50.47%
CERS CERSNHZ Libraries L046 HANCOCK CO PUBLIC LIBRARY 189,546 35,407 36,355 54,703 18,348 50.47%
CERS CERSNHZ Boards of Education K047 HARDIN CO BD OF ED 19,445,775 3,632,464 3,729,700 5,612,051 1,882,351 50.47%
CERS CERSHZ Fiscal Courts V047 HARDIN CO FISCAL COURT 4,065,259 1,262,814 1,282,589 2,059,867 777,278 60.60%
CERS CERSNHZ Fiscal Courts V047 HARDIN CO FISCAL COURT 3,516,829 656,895 674,528 1,014,957 340,429 50.47%
CERS CERSNHZ Libraries M047 HARDIN CO PUBLIC LIBRARY 358,217 66,337 68,706 103,381 34,675 50.47%
CERS CERSNHZ Conservation Districts J047 HARDIN CO SOIL CN DIST 20,440 3,818 3,920 5,899 1,979 50.47%
CERS CERSNHZ Utility Boards V247 HARDIN CO WATER DIST #1 2,763,050 516,070 529,953 797,416 267,463 50.47%
CERS CERSNHZ Utility Boards V147 HARDIN CO WATER DIST #2 3,174,858 593,063 608,938 916,264 307,326 50.47%
CERS CERSNHZ County Attorneys W047 HARDIN COUNTY ATTORNEY 696,645 130,133 133,616 201,052 67,435 50.47%
CERS CERSNHZ County Clerks 39943 HARDIN COUNTY CLERK OFFIC 1,117,516 208,717 214,340 322,515 108,176 50.47%
CERS CERSHZ Sheriff Departments 39944 HARDIN COUNTY SHERIFF 1,238,644 384,869 390,792 627,621 236,829 60.60%
CERS CERSNHZ Sheriff Departments 39944 HARDIN COUNTY SHERIFF 469,916 87,780 90,130 135,618 45,488 50.47%
CERS CERSNHZ Boards of Education J048 HARLAN CO BD OF EDUCATION 5,701,892 1,065,113 1,093,623 1,645,566 551,943 50.47%
CERS CERSNHZ Conservation Districts R048 HARLAN CO CONSERV DIST 34,417 6,429 6,601 9,933 3,332 50.47%
CERS CERSNHZ Fiscal Courts V048 HARLAN CO FIS CT 3,946,620 737,193 756,962 1,138,995 382,033 50.47%
CERS CERSNHZ County Attorneys W048 HARLAN COUNTY ATTORNEY 345,150 64,474 66,200 99,610 33,411 50.47%
CERS CERSNHZ Community Action Agencies P048 HARLAN COUNTY C A A 1,097,751 205,060 210,549 316,811 106,262 50.47%
CERS CERSNHZ Boards of Education K048 HARLAN INDEPENDENT SCHOOL 714,256 133,423 136,994 206,134 69,140 50.47%
CERS CERSNHZ Boards of Education J049 HARRISON CO BD OF ED 3,903,643 729,200 748,719 1,126,591 377,873 50.47%
CERS CERSNHZ Conservation Districts M049 HARRISON CO CONSERVA DIST 31,000 5,791 5,946 8,947 3,001 50.47%
CERS CERSHZ Fiscal Courts V049 HARRISON CO FISCAL COURT 531,191 164,988 167,591 269,155 101,564 60.60%
CERS CERSNHZ Fiscal Courts V049 HARRISON CO FISCAL COURT 1,332,116 248,840 255,500 384,449 128,949 50.47%
CERS CERSHZ Fire Departments L456 HARRODS CREEK FIRE DIST 1,999,742 621,120 630,919 1,013,269 382,351 60.60%
CERS CERSNHZ Ambulance Services R050 HART CO AMB SERVICE 1,037,092 193,729 198,914 299,305 100,391 50.47%
CERS CERSNHZ Boards of Education J050 HART CO BD OF ED 3,123,949 583,544 599,173 901,572 302,398 50.47%
CERS CERSNHZ Conservation Districts M050 HART CO CONSERVATION DIST 39,780 7,431 7,630 11,481 3,851 50.47%
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September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Sanitation Districts P050 HART CO SOLID WASTE SVC 524,775 98,028 100,652 151,450 50,798 50.47%
CERS CERSNHZ County Attorneys W050 HART COUNTY ATTORNEY 180,583 33,733 34,636 52,116 17,480 50.47%
CERS CERSNHZ Fiscal Courts V050 HART COUNTY FISCAL COURT 2,290,267 427,783 439,273 660,971 221,698 50.47%
CERS CERSNHZ Boards of Education J097 HAZARD CITY SCHOOLS 932,441 174,180 178,842 269,102 90,260 50.47%
CERS CERSHZ Fire Departments V708 HEBRON FIRE PROTECTION DI 2,640,256 820,064 833,001 1,337,818 504,817 60.60%
CERS CERSNHZ Fire Departments V708 HEBRON FIRE PROTECTION DI 65,354 12,208 12,535 18,861 6,326 50.47%
CERS CERSNHZ Planning Commissions B051 HENDERSON CITY/CO PLANNIN 304,628 56,905 58,428 87,916 29,488 50.47%
CERS CERSNHZ County Attorneys W051 HENDERSON CO ATTORNEY 265,914 49,673 51,002 76,743 25,740 50.47%
CERS CERSNHZ Boards of Education M051 HENDERSON CO BD OF ED 9,860,678 1,841,863 1,891,278 2,845,792 954,514 50.47%
CERS CERSNHZ Fiscal Courts V051 HENDERSON CO FISCAL COURT 7,119,178 1,329,490 1,365,458 2,054,595 689,136 50.47%
CERS CERSNHZ Riverport Authorities V251 HENDERSON CO RIVER AUTH 717,707 134,068 137,656 207,130 69,474 50.47%
CERS CERSNHZ Tourist Commissions A051 HENDERSON CO TOURIST COMM 71,379 13,334 13,690 20,600 6,909 50.47%
CERS CERSNHZ Utility Boards L051 HENDERSON CO WATER DIST 410,063 76,600 78,650 118,344 39,694 50.47%
CERS CERSNHZ Utility Boards P051 HENDERSON MUN POWER&LIGHT 2,689,204 502,299 515,789 776,104 260,315 50.47%
CERS CERSNHZ Utility Boards R051 HENDERSON MUN W & S DEPT 4,052,095 756,837 777,192 1,169,435 392,243 50.47%
CERS CERSNHZ Libraries J051 HENDERSON PUBLIC LIBRARY 879,057 164,208 168,603 253,696 85,093 50.47%
CERS CERSNHZ Boards of Education K052 HENRY CO BD OF EDUCATION 2,719,388 507,982 521,579 784,815 263,237 50.47%
CERS CERSHZ Fiscal Courts V052 HENRY CO FISCAL COURT 306,181 95,100 96,600 155,142 58,542 60.60%
CERS CERSNHZ Fiscal Courts V052 HENRY CO FISCAL COURT 1,527,229 285,286 292,922 440,758 147,836 50.47%
CERS CERSNHZ Libraries M052 HENRY CO LIBRARY 179,482 33,527 34,425 51,798 17,374 50.47%
CERS CERSNHZ Utility Boards B052 HENRY CO WATER DIST #2 830,762 155,186 159,340 239,758 80,418 50.47%
CERS CERSNHZ County Attorneys W052 HENRY COUNTY ATTORNEY 33,505 6,259 6,426 9,669 3,243 50.47%
CERS CERSNHZ Boards of Education J053 HICKMAN CO BD OF ED 968,281 180,875 185,716 279,446 93,730 50.47%
CERS CERSNHZ Fiscal Courts V053 HICKMAN CO FISCAL COURT 1,135,509 212,113 217,791 327,708 109,917 50.47%
CERS CERSNHZ Utility Boards P038 HICKMAN ELECTRIC SYSTEM 390,372 72,922 74,873 112,661 37,788 50.47%
CERS CERSNHZ Riverport Authorities M038 HICKMAN/FULTON RIV PRT AU 322,504 60,244 61,856 93,075 31,218 50.47%
CERS CERSHZ Fire Departments K856 HIGHVIEW FIRE DISTRICT 692,018 214,941 218,332 350,645 132,314 60.60%
CERS CERSNHZ Fire Departments K856 HIGHVIEW FIRE DISTRICT 49,425 9,233 9,480 14,264 4,784 50.47%
CERS CERSNHZ Boards of Education J054 HOPKINS CO BD OF ED 9,567,829 1,787,222 1,835,110 2,761,275 926,166 50.47%
CERS CERSHZ Fiscal Courts V054 HOPKINS CO FISCAL COURT 1,652,970 513,413 521,512 837,560 316,048 60.60%
CERS CERSNHZ Fiscal Courts V054 HOPKINS CO FISCAL COURT 4,438,049 829,027 851,218 1,280,821 429,603 50.47%
CERS CERSNHZ Planning Commissions B124 HOPKINS-CHRIST CO PLANNIN 883,504 165,039 169,456 254,979 85,523 50.47%
CERS CERSNHZ Sanitation Districts J524 HOPKINSVILLE S W AUTHORI 2,153,337 402,243 413,010 621,453 208,443 50.47%
CERS CERSNHZ Utility Boards V624 HOPKINSVL ELECTRIC SYSTEM 3,385,129 632,342 649,268 976,948 327,680 50.47%
CERS CERSNHZ Utility Boards V524 HOPKINSVL WATER ENV ATH 3,312,379 618,705 635,314 955,953 320,638 50.47%
CERS CERSNHZ Libraries L024 HOPKINSVLE CHRIST LIBRARY 231,326 43,212 44,368 66,761 22,392 50.47%
CERS CERSNHZ Housing Authorities J814 HOUSING AUTH BOWLING GRN 1,542,603 288,077 295,871 445,195 149,324 50.47%
CERS CERSNHZ Housing Authorities P054 HOUSING AUTH DAWSON SPG 246,700 46,084 47,317 71,198 23,881 50.47%
CERS CERSNHZ Housing Authorities N035 HOUSING AUTH FLEMINGSBURG 53,140 9,927 10,192 15,336 5,144 50.47%
CERS CERSNHZ Housing Authorities L074 HOUSING AUTH MCREARY CO 141,528 26,437 27,145 40,845 13,700 50.47%
CERS CERSNHZ Housing Authorities M027 HOUSING AUTH OF ALBANY 152,592 28,504 29,267 44,038 14,771 50.47%
CERS CERSNHZ Housing Authorities J810 HOUSING AUTH OF ASHLAND 534,522 99,849 102,521 154,263 51,742 50.47%
CERS CERSNHZ Housing Authorities B179 HOUSING AUTH OF BENTON 186,645 34,865 35,798 53,866 18,067 50.47%
Page 18 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Housing Authorities L111 HOUSING AUTH OF CADIZ 154,460 28,853 29,625 44,577 14,952 50.47%
CERS CERSNHZ Housing Authorities P001 HOUSING AUTH OF COLUMBIA 138,629 25,896 26,589 40,008 13,419 50.47%
CERS CERSNHZ Housing Authorities C118 HOUSING AUTH OF CORBIN 283,846 53,022 54,442 81,918 27,476 50.47%
CERS CERSNHZ Housing Authorities K959 HOUSING AUTH OF COVINGTON 1,561,232 291,638 299,444 450,572 151,127 50.47%
CERS CERSNHZ Housing Authorities V937 HOUSING AUTH OF FRANKFORT 660,171 123,320 126,621 190,525 63,905 50.47%
CERS CERSNHZ Housing Authorities N044 HOUSING AUTH OF GREENSBUR 36,098 6,743 6,924 10,418 3,494 50.47%
CERS CERSNHZ Housing Authorities V151 HOUSING AUTH OF HENDERSON 1,128,425 210,790 216,432 325,663 109,232 50.47%
CERS CERSNHZ Housing Authorities N038 HOUSING AUTH OF HICKMAN 195,215 36,466 37,442 56,339 18,897 50.47%
CERS CERSNHZ Housing Authorities J224 HOUSING AUTH OF HOPKINSVL 1,041,330 194,480 199,727 300,528 100,801 50.47%
CERS CERSNHZ Housing Authorities B042 HOUSING AUTH OF MAYFIELD 487,415 91,049 93,486 140,668 47,182 50.47%
CERS CERSNHZ Housing Authorities V281 HOUSING AUTH OF MAYSVILLE 364,063 68,007 69,827 105,069 35,241 50.47%
CERS CERSNHZ Housing Authorities N103 HOUSING AUTH OF MOREHEAD 342,587 63,995 65,708 98,871 33,162 50.47%
CERS CERSNHZ Housing Authorities C230 HOUSING AUTH OF OWENSBORO 1,079,671 201,683 207,081 311,593 104,512 50.47%
CERS CERSNHZ Housing Authorities A073 HOUSING AUTH OF PADUCAH 1,138,877 212,742 218,437 328,680 110,243 50.47%
CERS CERSNHZ Housing Authorities R058 HOUSING AUTH OF PAINTSVLE 471,464 88,070 90,427 136,065 45,638 50.47%
CERS CERSNHZ Housing Authorities V306 HOUSING AUTH OF SHELBYVLE 181,571 33,918 34,825 52,402 17,576 50.47%
CERS CERSNHZ Housing Authorities V300 HOUSING AUTH OF SOMERSET 502,272 93,824 96,336 144,956 48,620 50.47%
CERS CERSNHZ Housing Authorities L068 HOUSING AUTH OF VANCEBURG 83,469 15,592 16,009 24,089 8,080 50.47%
CERS CERSNHZ Housing Authorities N006 HOUSING AUTH OWINGSVILLE 102,398 19,128 19,640 29,552 9,912 50.47%
CERS CERSNHZ Housing Authorities P115 HOUSING AUTH SPRINGFIELD 108,679 20,301 20,845 31,365 10,520 50.47%
CERS CERSNHZ Housing Authorities M064 HOUSING AUTH/ LAWRENCE CO 140,667 26,277 26,980 40,597 13,617 50.47%
CERS CERSNHZ Housing Authorities B010 HOUSING AUTHORITY OF CATLETTSBURG 217,125 40,559 41,645 62,662 21,018 50.47%
CERS CERSNHZ Housing Authorities P049 HOUSING AUTHORITY OF CYNT 582,937 108,893 111,807 168,236 56,428 50.47%
CERS CERSNHZ Housing Authorities P009 HOUSING AUTHORITY PARIS 274,618 51,299 52,672 79,255 26,583 50.47%
CERS CERSNHZ Special Districts & Boards N067 HOUSING ORIENTED MINISTRI 342,980 64,069 65,784 98,984 33,200 50.47%
CERS CERSHZ Fire Departments TS59 INDEPENDENCE FIRE DIST 2,531,708 786,389 798,754 1,282,817 484,063 60.60%
CERS CERSHZ Police Departments C356 INDIAN HILLS POLICE DEPT 285,262 88,602 90,000 144,542 54,542 60.60%
CERS CERSNHZ Police Departments C356 INDIAN HILLS POLICE DEPT 10,722 2,003 2,057 3,094 1,038 50.47%
CERS CERSNHZ Utility Boards M033 IRVINE MUNICIPAL UTILITY 604,831 112,982 116,007 174,554 58,548 50.47%
CERS CERSNHZ Boards of Education K013 JACKSON CITY SCHOOLS 598,800 111,856 114,850 172,814 57,964 50.47%
CERS CERSNHZ Boards of Education J055 JACKSON CO BD OF ED 3,085,027 576,283 591,708 890,339 298,631 50.47%
CERS CERSNHZ Conservation Districts K055 JACKSON CO CONSERV DIST 40,062 7,484 7,684 11,562 3,878 50.47%
CERS CERSNHZ Fiscal Courts V055 JACKSON CO FISCAL COURT 2,333,021 435,808 447,473 673,310 225,836 50.47%
CERS CERSNHZ County Attorneys W055 JACKSON COUNTY ATTORNEY 83,418 15,582 16,000 24,074 8,075 50.47%
CERS CERSNHZ Boards of Education V156 JEFF CO BD OF ED 189,812,111 35,456,646 36,405,963 54,779,775 18,373,812 50.47%
CERS CERSNHZ Special Districts & Boards V756 JEFF CO MED CENTER LAUNDR 2,203,976 411,703 422,723 636,068 213,345 50.47%
CERS CERSNHZ Special Districts & Boards M056 JEFF CO MED CTR STM & CHL 1,373,467 256,564 263,431 396,383 132,952 50.47%
CERS CERSNHZ Utility Boards J056 JEFF CO METRO SEWER DIST 39,366,170 7,352,931 7,550,431 11,361,077 3,810,645 50.47%
CERS CERSNHZ Conservation Districts B856 JEFF CO SOIL/CONSER DIST 37,741 7,050 7,239 10,892 3,653 50.47%
CERS CERSNHZ County Attorneys W056 JEFFERSON CO ATTORNEY 6,446,723 1,204,238 1,236,482 1,860,524 624,043 50.47%
CERS CERSNHZ County Clerks 39931 JEFFERSON CO CLERK 8,727,271 1,630,092 1,673,891 2,518,690 844,800 50.47%
CERS CERSHZ Sheriff Departments 39932 JEFFERSON CO SHERIFF 7,473,131 2,321,154 2,357,773 3,786,636 1,428,863 60.60%
CERS CERSNHZ Sheriff Departments 39932 JEFFERSON CO SHERIFF 2,008,580 375,203 385,246 579,676 194,431 50.47%
Page 19 of 32
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FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSHZ Fire Departments K256 JEFFERSONTOWN FIRE DIST 2,650,870 823,360 836,349 1,343,196 506,846 60.60%
CERS CERSNHZ Fire Departments K256 JEFFERSONTOWN FIRE DIST 39,649 7,406 7,605 11,443 3,838 50.47%
CERS CERSNHZ Boards of Education M067 JENKINS BD OF ED 569,108 106,309 109,155 164,245 55,090 50.47%
CERS CERSNHZ Boards of Education J057 JESSAMINE CO BD OF ED 11,160,261 2,084,737 2,140,538 3,220,851 1,080,313 50.47%
CERS CERSHZ Fiscal Courts V057 JESSAMINE CO FISCAL COURT 2,842,466 882,870 896,798 1,440,277 543,479 60.60%
CERS CERSNHZ Fiscal Courts V057 JESSAMINE CO FISCAL COURT 5,439,818 1,016,151 1,043,357 1,569,931 526,574 50.47%
CERS CERSNHZ Libraries K057 JESSAMINE CO PUBLIC LIBRA 1,142,395 213,399 219,111 329,695 110,584 50.47%
CERS CERSNHZ Libraries P111 JOHN L STREET LIBRARY 117,336 21,918 22,505 33,863 11,358 50.47%
CERS CERSNHZ County Attorneys W058 JOHNSON CO ATTORNEY 145,289 27,140 27,866 41,930 14,064 50.47%
CERS CERSNHZ Boards of Education K058 JOHNSON CO BD OF ED 4,530,565 846,310 868,962 1,307,521 438,559 50.47%
CERS CERSNHZ Fiscal Courts B058 JOHNSON CO FISCAL COURT 1,768,334 330,263 339,166 510,341 171,175 50.47%
CERS CERSNHZ Libraries N058 JOHNSON CO LIBRARY 227,539 42,504 43,642 65,668 22,026 50.47%
CERS CERSNHZ Utility Boards C079 JONATHAN CREEK WATER DIST 276,931 51,731 53,115 79,922 26,807 50.47%
CERS CERSNHZ P1 State Agencies 20025 JUDL ADM OFF OF THE COURT 59,933,312 11,194,498 11,495,209 17,296,754 5,801,545 50.47%
CERS CERSNHZ Boards of Education V659 KENTON CO BD OF ED 17,834,079 3,331,405 3,420,576 5,146,915 1,726,339 50.47%
CERS CERSNHZ County Clerks 39933 KENTON CO COURT CLERK 1,301,574 243,140 249,642 375,634 125,992 50.47%
CERS CERSNHZ Libraries V259 KENTON CO PUBLIC LIBRARY 4,695,740 877,091 900,643 1,355,191 454,548 50.47%
CERS CERSHZ Sheriff Departments 39934 KENTON CO SHERIFF 1,545,595 480,089 487,635 783,153 295,518 60.60%
CERS CERSNHZ Sheriff Departments 39934 KENTON CO SHERIFF 482,597 90,149 92,562 139,277 46,715 50.47%
CERS CERSHZ Airport Boards J059 KENTON COUNTY AIRPORT BD 7,981,543 2,479,067 2,518,177 4,044,248 1,526,071 60.60%
CERS CERSNHZ Airport Boards J059 KENTON COUNTY AIRPORT BD 17,942,830 3,351,641 3,441,435 5,178,301 1,736,866 50.47%
CERS CERSNHZ County Attorneys X059 KENTON COUNTY ATTORNEY 1,149,554 214,737 220,484 331,761 111,277 50.47%
CERS CERSHZ Fiscal Courts M059 KENTON COUNTY FISCAL CT 3,129,589 972,069 987,385 1,585,763 598,377 60.60%
CERS CERSNHZ Fiscal Courts M059 KENTON COUNTY FISCAL CT 8,005,366 1,495,332 1,535,429 2,310,349 774,919 50.47%
CERS CERSNHZ Special Districts & Boards N045 KENTUCKY ED DEV CORP 857,294 160,143 164,429 247,415 82,986 50.47%
CERS CERSNHZ Boards of Education J060 KNOTT CO BD OF EDUCATION 3,865,068 721,995 741,320 1,115,459 374,139 50.47%
CERS CERSHZ Fiscal Courts V060 KNOTT CO FISCAL CT 309,445 98,531 97,630 156,796 59,166 60.60%
CERS CERSNHZ Fiscal Courts V060 KNOTT CO FISCAL CT 1,867,856 348,915 358,255 539,063 180,809 50.47%
CERS CERSNHZ Conservation Districts L060 KNOTT CO SOIL CONV DIST 27,496 5,136 5,274 7,935 2,662 50.47%
CERS CERSNHZ Utility Boards N060 KNOTT CO WATER & SEWER 460,391 86,001 88,303 132,869 44,566 50.47%
CERS CERSNHZ County Attorneys W060 KNOTT COUNTY ATTORNEY 120,926 22,589 23,194 34,899 11,706 50.47%
CERS CERSNHZ Boards of Education J061 KNOX CO BD OF EDUCATION 6,542,889 1,222,167 1,254,926 1,888,278 633,352 50.47%
CERS CERSNHZ Ambulance Services M061 KNOX CO E M S 1,044,142 195,046 200,266 301,339 101,073 50.47%
CERS CERSNHZ Fiscal Courts V061 KNOX CO FISCAL CT 2,845,899 531,512 545,843 821,326 275,483 50.47%
CERS CERSNHZ Conservation Districts N061 KNOX CO SOIL CONSERV DIS 35,917 6,709 6,889 10,366 3,477 50.47%
CERS CERSNHZ Utility Boards B061 KNOX CO UTILITIES COMM 285,139 53,264 54,690 82,291 27,601 50.47%
CERS CERSNHZ County Attorneys W061 KNOX COUNTY ATTORNEY 221,651 41,405 42,513 63,969 21,456 50.47%
CERS CERSNHZ Special Districts & Boards V737 KY ASSOC OF CO (KACO) 3,667,202 685,034 703,369 1,058,355 354,985 50.47%
CERS CERSNHZ Special Districts & Boards K237 KY CO JUDGE/EX ASSOC 172,973 32,311 33,176 49,920 16,744 50.47%
CERS CERSNHZ Community Action Agencies R061 KY COMM ECONOMIC OPPORT 5,512,549 1,029,736 1,057,307 1,590,922 533,615 50.47%
CERS CERSNHZ Special Districts & Boards K337 KY COUNCIL OF ADD'S 85,921 16,050 16,480 24,797 8,317 50.47%
CERS CERSNHZ Special Districts & Boards J434 KY LEAGUE OF CITIES 5,224,266 975,643 1,002,014 1,507,723 505,709 50.47%
CERS CERSNHZ Special Districts & Boards K314 KY LEGAL AID 1,687,353 315,197 323,634 486,970 163,336 50.47%
Page 20 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Special Districts & Boards J834 KY LEGAL SERVICE PROGRAMS 314,560 58,760 60,333 90,782 30,449 50.47%
CERS CERSNHZ Special Districts & Boards K137 KY MAGISTRATES/COMM ASSOC 157,005 29,328 30,114 45,312 15,198 50.47%
CERS CERSNHZ Area Development Districts P097 KY RIVER AREA DEV DIST 1,419,189 265,105 272,200 409,578 137,378 50.47%
CERS CERSNHZ Community Action Agencies V476 KY RIVER FOOTHILLS DEV CO 6,718,425 1,255,002 1,288,594 1,938,937 650,343 50.47%
CERS CERSNHZ Jailers B097 KY RIVER REGIONAL JAIL 792,430 148,026 151,988 228,695 76,707 50.47%
CERS CERSNHZ Special Districts & Boards N097 KY VALLEY ED COOPERATIVE 202,831 37,889 38,903 58,537 19,634 50.47%
CERS CERSNHZ Planning Commissions V856 KYIANA REG PLANNING DEV 4,619,821 862,857 886,082 1,333,280 447,199 50.47%
CERS CERSNHZ Utility Boards L093 LAGRANGE UTILITY COMM 463,462 86,575 88,892 133,755 44,863 50.47%
CERS CERSNHZ Tourist Commissions B072 LAKE BARKLEY TOUR COMM 38,000 7,098 7,288 10,967 3,678 50.47%
CERS CERSNHZ Area Development Districts L104 LAKE CUMBERLAND ADD 2,834,268 529,442 543,613 817,970 274,357 50.47%
CERS CERSNHZ Community Action Agencies P100 LAKE CUMBERLAND CAA, INC 2,782,764 519,643 533,734 803,106 269,372 50.47%
CERS CERSHZ Fire Departments B956 LAKE DREAMLAND FIRE DIST 176,644 54,866 55,731 89,506 33,774 60.60%
CERS CERSNHZ Fire Departments B956 LAKE DREAMLAND FIRE DIST 33,178 6,198 6,363 9,575 3,212 50.47%
CERS CERSHZ Police Departments K759 LAKESIDE/CRESTVIEWHLS POL 741,457 230,297 233,930 375,696 141,767 60.60%
CERS CERSNHZ Police Departments K759 LAKESIDE/CRESTVIEWHLS POL 52,900 9,882 10,146 15,267 5,121 50.47%
CERS CERSNHZ Boards of Education K062 LARUE CO BD OF EDUCATION 2,930,639 547,263 562,097 845,782 283,686 50.47%
CERS CERSHZ Fiscal Courts V062 LARUE CO FISCAL COURT 241,750 75,088 76,272 122,495 46,223 60.60%
CERS CERSNHZ Fiscal Courts V062 LARUE CO FISCAL COURT 1,919,526 358,567 368,165 553,975 185,810 50.47%
CERS CERSNHZ Libraries J062 LARUE CO PUBLIC LIBRARY 135,787 25,365 26,044 39,188 13,144 50.47%
CERS CERSNHZ Utility Boards M062 LARUE CO WATER DIST #1 336,974 62,947 64,632 97,251 32,619 50.47%
CERS CERSNHZ Boards of Education V263 LAUREL CO BD OF EDUCATION 10,315,418 1,926,902 1,978,497 2,977,030 998,532 50.47%
CERS CERSNHZ Conservation Districts V663 LAUREL CO CONSERV DIST 51,297 9,582 9,839 14,804 4,966 50.47%
CERS CERSNHZ Libraries L063 LAUREL CO PUBLIC LIB DIST 790,671 147,697 151,651 228,188 76,537 50.47%
CERS CERSNHZ Utility Boards P063 LAUREL CO WATER DIST #2 647,604 120,972 124,210 186,899 62,688 50.47%
CERS CERSNHZ County Attorneys W063 LAUREL COUNTY ATTORNEY 424,407 79,279 81,401 122,484 41,083 50.47%
CERS CERSHZ Fiscal Courts V063 LAUREL COUNTY FISCAL COUR 481,409 149,629 151,884 243,930 92,045 60.60%
CERS CERSNHZ Fiscal Courts V063 LAUREL COUNTY FISCAL COUR 5,599,212 1,045,903 1,073,929 1,615,933 542,004 50.47%
CERS CERSNHZ Planning Commissions M003 LAWBG-ANDERSON PLAN COMM 13,582 2,537 2,605 3,920 1,315 50.47%
CERS CERSNHZ Boards of Education J064 LAWRENCE CO BD OF ED 3,106,503 580,294 595,827 896,537 300,710 50.47%
CERS CERSNHZ Fiscal Courts V064 LAWRENCE CO FISCAL CT 2,149,328 401,494 412,241 620,296 208,055 50.47%
CERS CERSNHZ County Attorneys W064 LAWRENCE COUNTY ATTORNEY 106,700 19,932 20,465 30,794 10,329 50.47%
CERS CERSNHZ Housing Authorities J178 LEBANON HOUSING AUTHORITY 308,777 57,679 59,223 89,113 29,890 50.47%
CERS CERSNHZ Utility Boards M078 LEBANON WATER WORKS 611,592 114,245 117,303 176,506 59,202 50.47%
CERS CERSNHZ Utility Boards M070 LEDBETTER WATER DISTRICT 213,771 39,932 41,001 61,694 20,693 50.47%
CERS CERSNHZ Boards of Education J065 LEE CO BD OF ED 1,379,580 257,706 264,603 398,147 133,543 50.47%
CERS CERSNHZ Libraries L065 LEE CO PUBLIC LIBRARY 72,228 13,492 13,853 20,845 6,992 50.47%
CERS CERSNHZ Conservation Districts M065 LEE CO SOIL CONSERV DIST 40,583 7,581 7,784 11,712 3,928 50.47%
CERS CERSNHZ Fiscal Courts V065 LEE COUNTY FISCAL COURT 1,153,575 215,488 221,256 332,922 111,666 50.47%
CERS CERSNHZ Special Districts & Boards B756 LEGAL AID SOCIETY INC 1,921,375 358,913 368,520 554,509 185,989 50.47%
CERS CERSNHZ Utility Boards L043 LEITCHFIELD UTILITY COMM 1,122,604 209,702 215,316 323,984 108,668 50.47%
CERS CERSNHZ Boards of Education J066 LESLIE CO BD OF ED 2,284,078 426,666 438,086 659,185 221,099 50.47%
CERS CERSNHZ Fiscal Courts V066 LESLIE CO FISCAL COURT 2,915,239 544,567 559,143 841,338 282,195 50.47%
CERS CERSNHZ Libraries K066 LESLIE CO PUBLIC LIBRARY 251,532 46,986 48,244 72,592 24,348 50.47%
Page 21 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ County Attorneys W066 LESLIE COUNTY ATTORNEY 102,296 19,109 19,620 29,523 9,902 50.47%
CERS CERSNHZ Boards of Education K067 LETCHER CO BD OF ED 4,538,682 847,825 870,519 1,309,864 439,344 50.47%
CERS CERSHZ Fiscal Courts V067 LETCHER CO FISCAL COURT 545,402 169,402 172,074 276,355 104,281 60.60%
CERS CERSNHZ Fiscal Courts V067 LETCHER CO FISCAL COURT 2,495,752 466,198 478,685 720,274 241,589 50.47%
CERS CERSNHZ County Attorneys W067 LETCHER COUNTY ATTORNEY 155,979 29,137 29,917 45,016 15,099 50.47%
CERS CERSNHZ Conservation Districts L067 LETCHER COUNTY CONS DIST 28,958 5,409 5,554 8,357 2,803 50.47%
CERS CERSNHZ Boards of Education K068 LEWIS CO BD OF ED 2,784,990 520,236 534,161 803,748 269,587 50.47%
CERS CERSNHZ Libraries P068 LEWIS CO PUBLIC LIBRARY 86,276 16,116 16,548 24,899 8,351 50.47%
CERS CERSNHZ Fiscal Courts V068 LEWIS COUNTY FISCAL COURT 1,779,205 332,355 341,251 513,478 172,227 50.47%
CERS CERSHZ Urban Government Agencies K034 LEX/FAYETTE URBAN CO GOVT 13,503,096 4,194,540 4,260,227 6,842,019 2,581,792 60.60%
CERS CERSNHZ Urban Government Agencies K034 LEX/FAYETTE URBAN CO GOVT 80,443,423 15,026,076 15,429,048 23,215,972 7,786,923 50.47%
CERS CERSNHZ Special Districts & Boards J134 LEX-FAY CO HUM RIGHTS COM 182,159 34,027 34,938 52,571 17,633 50.47%
CERS CERSNHZ Libraries R034 LEXINGTON PUBLIC LIBRARY 5,393,868 1,007,574 1,034,544 1,556,670 522,126 50.47%
CERS CERSNHZ Housing Authorities J234 LFUC HOUSING AUTHORITY 2,920,600 545,568 560,171 842,885 282,714 50.47%
CERS CERSNHZ Community Action Agencies K035 LICKING VALLEY COM ACTION 1,909,064 356,613 366,158 550,956 184,797 50.47%
CERS CERSNHZ Boards of Education J069 LINCOLN CO BD OF EDUC 5,792,262 1,081,994 1,110,956 1,671,647 560,691 50.47%
CERS CERSNHZ County Clerks P069 LINCOLN CO CLERK 302,088 56,430 57,940 87,183 29,242 50.47%
CERS CERSNHZ Fiscal Courts V069 LINCOLN CO FISCAL COURT 1,982,125 370,229 380,172 572,041 191,870 50.47%
CERS CERSNHZ Libraries K069 LINCOLN CO PUBLIC LIBRARY 175,308 32,748 33,624 50,594 16,970 50.47%
CERS CERSNHZ County Attorneys W069 LINCOLN COUNTY ATTORNEY 163,805 30,599 31,418 47,274 15,856 50.47%
CERS CERSNHZ Area Development Districts R047 LINCOLN TRAIL AREA DEV DI 1,564,512 292,218 300,073 451,518 151,445 50.47%
CERS CERSNHZ Conservation Districts P052 LITTLE KY RV WS CONV DIST 62,671 11,707 12,020 18,087 6,067 50.47%
CERS CERSNHZ County Attorneys W070 LIVINGSTON CO ATTORNEY 72,073 13,463 13,824 20,800 6,977 50.47%
CERS CERSNHZ Boards of Education J070 LIVINGSTON CO BD OF ED 2,063,498 385,461 395,779 595,525 199,747 50.47%
CERS CERSNHZ Conservation Districts K070 LIVINGSTON CO CONSERV DIS 38,682 7,226 7,419 11,163 3,744 50.47%
CERS CERSHZ Fiscal Courts V070 LIVINGSTON CO FISCAL CT 342,690 106,440 108,119 173,641 65,522 60.60%
CERS CERSNHZ Fiscal Courts V070 LIVINGSTON CO FISCAL CT 2,049,579 382,862 393,109 591,508 198,399 50.47%
CERS CERSNHZ Community Action Agencies K060 LKLP COMM ACTION COUNCIL 8,894,460 1,661,465 1,705,957 2,566,941 860,984 50.47%
CERS CERSNHZ Boards of Education J071 LOGAN CO BD OF EDUCATION 4,238,507 791,439 812,946 1,223,233 410,287 50.47%
CERS CERSNHZ Conservation Districts P071 LOGAN CO CONS DISTRICT 58,307 10,892 11,183 16,828 5,644 50.47%
CERS CERSNHZ Libraries R071 LOGAN CO PUBLIC LIBRARY 411,068 76,788 78,843 118,634 39,791 50.47%
CERS CERSNHZ County Attorneys W071 LOGAN COUNTY ATTORNEY 31,586 5,900 6,058 9,116 3,058 50.47%
CERS CERSNHZ Fiscal Courts V071 LOGAN COUNTY FISCAL COURT 3,287,165 612,320 630,478 948,676 318,198 50.47%
CERS CERSNHZ Utility Boards N110 LOGAN/TODD REG. WATER COM 433,337 80,947 83,114 125,061 41,947 50.47%
CERS CERSNHZ Special Districts & Boards V363 LONDON LAUREL CO COMM CTR 656,637 122,660 125,943 189,506 63,562 50.47%
CERS CERSNHZ Tourist Commissions V463 LONDON LAUREL TOURIST COM 159,370 29,770 30,567 45,994 15,427 50.47%
CERS CERSNHZ Utility Boards K063 LONDON UTILITY COMM 1,444,612 269,854 277,077 416,915 139,838 50.47%
CERS CERSNHZ Development Authorities V563 LONDON-LAUREL CO IDA 73,444 13,719 14,087 21,196 7,109 50.47%
CERS CERSNHZ Riverport Authorities V126 LOU & JEFF CO RIVERPORT 302,455 56,498 58,011 87,289 29,278 50.47%
CERS CERSNHZ Other Retirement Systems X956 LOU FIREFIGHTERS PENS FUN 161,135 30,100 30,906 46,503 15,598 50.47%
CERS CERSNHZ Special Districts & Boards V127 LOU LABOR MANAGER COM 146,764 27,416 28,149 42,356 14,207 50.47%
CERS CERSNHZ Other Retirement Systems B156 LOU POLICE RETIRE FUND 95,331 17,808 18,285 27,513 9,228 50.47%
CERS CERSNHZ Utility Boards L064 LOUISA WATER & SEWER COMM 478,917 89,462 91,856 138,215 46,359 50.47%
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CODE CODE Increase
CERS CERSHZ Airport Boards B656 LOUISVILLE AIRPORT AUTHOR 2,438,047 757,257 769,204 1,235,358 466,155 60.60%
CERS CERSNHZ Airport Boards B656 LOUISVILLE AIRPORT AUTHOR 7,101,998 1,326,653 1,362,163 2,049,637 687,473 50.47%
CERS CERSNHZ Tourist Commissions J556 LOUISVILLE CONV BUREAU 4,854,512 906,823 931,095 1,401,012 469,917 50.47%
CERS CERSNHZ Special Districts & Boards V125 LOUISVILLE MEM COMM 154,960 28,947 29,721 44,721 15,000 50.47%
CERS CERSNHZ Utility Boards J856 LOUISVILLE WATER COMPANY 30,489,956 5,695,452 5,847,973 8,799,401 2,951,428 50.47%
CERS CERSHZ Urban Government Agencies C256 LOUISVILLE/JEFF CO METRO 153,037,578 47,534,897 48,283,356 77,544,141 29,260,785 60.60%
CERS CERSNHZ Urban Government Agencies C256 LOUISVILLE/JEFF CO METRO 146,979,850 27,452,388 28,190,735 42,418,385 14,227,649 50.47%
CERS CERSNHZ Boards of Education V459 LUDLOW BD OF EDUCATION 845,309 157,904 162,130 243,956 81,826 50.47%
CERS CERSHZ Fire Departments L556 LYNDON FIRE PROTECT DIST 1,528,138 474,640 482,128 774,308 292,180 60.60%
CERS CERSNHZ Fire Departments L556 LYNDON FIRE PROTECT DIST 43,544 8,134 8,352 12,567 4,215 50.47%
CERS CERSNHZ Ambulance Services N072 LYON CO AMBULANCE SERVICE 552,637 103,233 105,996 159,491 53,495 50.47%
CERS CERSNHZ Boards of Education K072 LYON CO BD OF EDUCATION 1,205,692 225,030 231,252 347,963 116,711 50.47%
CERS CERSNHZ Housing Authorities R072 LYON CO HOUSING AUTHORITY 243,581 45,501 46,719 70,297 23,579 50.47%
CERS CERSNHZ Utility Boards P072 LYON CO WATER DISTRICT 170,365 31,824 32,676 49,167 16,491 50.47%
CERS CERSNHZ Libraries J072 LYON CO. PUBLIC LIBRARY 97,157 18,149 18,635 28,039 9,405 50.47%
CERS CERSHZ Fiscal Courts V072 LYON COUNTY FISCAL COURT 241,103 74,886 76,068 122,167 46,099 60.60%
CERS CERSNHZ Fiscal Courts V072 LYON COUNTY FISCAL COURT 967,292 180,690 185,527 279,161 93,634 50.47%
CERS CERSNHZ Boards of Education J076 MADISON CO BD OF ED 13,096,658 2,446,452 2,511,939 3,779,695 1,267,756 50.47%
CERS CERSNHZ Conservation Districts V176 MADISON CO CONSERVAT DIST 34,640 6,471 6,644 9,997 3,353 50.47%
CERS CERSHZ Ambulance Services N076 MADISON CO EMS 2,470,170 767,235 779,339 1,251,635 472,296 60.60%
CERS CERSNHZ Ambulance Services N076 MADISON CO EMS 100,836 18,836 19,340 29,101 9,761 50.47%
CERS CERSHZ Fiscal Courts V076 MADISON CO FISCAL COURT 832,418 258,549 262,628 421,786 159,158 60.60%
CERS CERSNHZ Fiscal Courts V076 MADISON CO FISCAL COURT 5,420,344 1,012,466 1,039,622 1,564,311 524,689 50.47%
CERS CERSNHZ Libraries P076 MADISON CO PUBLIC LIBRARY 958,698 179,085 183,878 276,680 92,802 50.47%
CERS CERSNHZ Utility Boards V676 MADISON CO UTILITIES DIST 541,972 101,241 103,950 156,413 52,463 50.47%
CERS CERSNHZ County Attorneys W076 MADISON COUNTY ATTORNEY 17,355 3,242 3,329 5,009 1,680 50.47%
CERS CERSNHZ County Clerks 39951 MADISON COUNTY CLERK 907,071 169,438 173,976 261,781 87,804 50.47%
CERS CERSHZ Sheriff Departments 39952 MADISON COUNTY SHERIFF 1,005,400 312,211 317,204 509,436 192,233 60.60%
CERS CERSNHZ Sheriff Departments 39952 MADISON COUNTY SHERIFF 268,684 50,190 51,534 77,542 26,009 50.47%
CERS CERSNHZ County Attorneys W077 MAGOFFIN CO ATTORNEY 32,285 6,031 6,192 9,317 3,125 50.47%
CERS CERSNHZ Boards of Education J077 MAGOFFIN CO BD OF ED 3,403,590 631,751 652,808 982,276 329,467 50.47%
CERS CERSNHZ County Clerks M077 MAGOFFIN CO COURT CLERK 219,471 40,997 42,095 63,339 21,245 50.47%
CERS CERSNHZ Fiscal Courts V077 MAGOFFIN CO FISCAL COURT 1,522,148 284,326 291,948 439,292 147,344 50.47%
CERS CERSNHZ Libraries K077 MAGOFFIN CO LIBRARY 57,421 10,726 11,013 16,572 5,558 50.47%
CERS CERSNHZ Utility Boards N077 MAGOFFIN CO WATER DIST 297,311 55,538 57,024 85,804 28,780 50.47%
CERS CERSNHZ Boards of Education J078 MARION CO BD OF EDUCATION 3,865,815 721,972 741,463 1,115,674 374,211 50.47%
CERS CERSNHZ Conservation Districts P078 MARION CO CONSERVAT DIST 27,102 5,063 5,198 7,822 2,623 50.47%
CERS CERSHZ Fiscal Courts V078 MARION CO FISCAL COURT 376,309 116,901 118,725 190,676 71,950 60.60%
CERS CERSNHZ Fiscal Courts V078 MARION CO FISCAL COURT 3,995,071 746,273 766,255 1,152,978 386,723 50.47%
CERS CERSNHZ Utility Boards B078 MARION CO WATER DISTRICT 285,003 53,239 54,664 82,252 27,588 50.47%
CERS CERSNHZ Libraries L078 MARION FREE PUBLIC LIBRAR 268,204 50,101 51,442 77,404 25,962 50.47%
CERS CERSHZ Fiscal Courts V079 MARSHALL CO FISCAL COURT 1,994,378 619,454 629,226 1,010,551 381,325 60.60%
CERS CERSNHZ Fiscal Courts V079 MARSHALL CO FISCAL COURT 4,501,625 840,903 863,412 1,299,169 435,757 50.47%
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CERS CERSNHZ Libraries R079 MARSHALL CO PUB LIBRARY 893,222 166,854 171,320 257,784 86,464 50.47%
CERS CERSNHZ Sanitation Districts M079 MARSHALL CO REF DISP DIST 594,246 111,005 113,976 171,499 57,523 50.47%
CERS CERSNHZ Special Districts & Boards V179 MARSHALL CO SEN CITIZENS 72,935 13,624 13,989 21,049 7,060 50.47%
CERS CERSNHZ Conservation Districts L079 MARSHALL CO SOIL & WATER 27,676 5,170 5,308 7,987 2,679 50.47%
CERS CERSNHZ Tourist Commissions J179 MARSHALL CO TOURIST COMM 93,260 17,421 17,887 26,915 9,028 50.47%
CERS CERSNHZ County Attorneys W079 MARSHALL COUNTY ATTORNEY 40,714 7,605 7,809 11,750 3,941 50.47%
CERS CERSNHZ Boards of Education J079 MARSHALL COUNTY BD OF ED 5,372,137 1,003,515 1,030,376 1,550,399 520,023 50.47%
CERS CERSNHZ Boards of Education J080 MARTIN CO BD OF ED 3,439,139 642,431 659,627 992,535 332,909 50.47%
CERS CERSNHZ Conservation Districts L080 MARTIN CO CONSERV DIST 22,880 4,274 4,388 6,603 2,215 50.47%
CERS CERSNHZ Fiscal Courts V080 MARTIN CO FISCAL COURT 1,651,070 308,420 316,675 476,499 159,824 50.47%
CERS CERSNHZ Utility Boards N080 MARTIN CO WATER DISTRICT 609,165 113,792 116,838 175,805 58,967 50.47%
CERS CERSNHZ County Attorneys W080 MARTIN COUNTY ATTORNEY 128,334 23,973 24,615 37,037 12,423 50.47%
CERS CERSNHZ Libraries K080 MARTIN COUNTY LIBRARY 186,082 34,760 35,691 53,703 18,013 50.47%
CERS CERSNHZ Libraries V405 MARY W WELDON MEM PUB LIB 231,269 43,201 44,357 66,744 22,387 50.47%
CERS CERSNHZ Boards of Education J081 MASON CO BD OF ED 3,142,137 586,951 602,662 906,821 304,159 50.47%
CERS CERSHZ Fiscal Courts V081 MASON CO FIS CT 510,049 158,421 160,921 258,442 97,521 60.60%
CERS CERSNHZ Fiscal Courts V081 MASON CO FIS CT 3,057,553 571,086 586,439 882,410 295,971 50.47%
CERS CERSNHZ Libraries P081 MASON COUNTY LIBRARY 232,734 43,187 44,638 67,167 22,529 50.47%
CERS CERSNHZ Boards of Education L042 MAYFIELD CITY SCHOOLS 2,913,210 544,188 558,754 840,752 281,999 50.47%
CERS CERSNHZ Utility Boards R042 MAYFIELD ELEC & WATER SYS 2,958,018 552,558 567,348 853,684 286,336 50.47%
CERS CERSNHZ Utility Boards K081 MAYSVILLE UTILITY COMM 770,978 144,019 147,873 222,504 74,631 50.47%
CERS CERSNHZ Boards of Education R073 MCCRACKEN CO BD OF ED 8,498,267 1,587,464 1,629,968 2,452,600 822,632 50.47%
CERS CERSHZ Fiscal Courts V073 MCCRACKEN CO FISCAL COURT 4,253,464 1,321,248 1,341,968 2,155,230 813,262 60.60%
CERS CERSNHZ Fiscal Courts V073 MCCRACKEN CO FISCAL COURT 3,731,312 696,995 715,666 1,076,857 361,191 50.47%
CERS CERSNHZ Libraries V773 MCCRACKEN CO PUB LIBRARY 1,105,896 206,582 212,111 319,162 107,051 50.47%
CERS CERSNHZ County Attorneys W073 MCCRACKEN COUNTY ATTORNEY 34,400 6,426 6,598 9,928 3,330 50.47%
CERS CERSNHZ Boards of Education J074 MCCREARY CO BD OF EDUCATN 3,965,952 740,579 760,670 1,144,574 383,904 50.47%
CERS CERSNHZ Fiscal Courts V074 MCCREARY CO FISCAL CT 2,097,554 391,828 402,311 605,354 203,043 50.47%
CERS CERSNHZ Utility Boards K074 MCCREARY CO WATER DIST 1,064,570 198,862 204,185 307,235 103,050 50.47%
CERS CERSNHZ Boards of Education J075 MCLEAN CO BD OF ED 1,847,475 345,107 354,346 533,181 178,836 50.47%
CERS CERSNHZ Utility Boards P075 MCLEAN CO REG WATER COMM 24,245 4,529 4,650 6,997 2,347 50.47%
CERS CERSNHZ Fiscal Courts V075 MCLEAN COUNTY FISCAL CT 2,009,270 375,332 385,378 579,875 194,497 50.47%
CERS CERSHZ Fire Departments K656 MCMAHAN FIRE PRO DIST 14 503,896 156,510 158,979 255,324 96,345 60.60%
CERS CERSNHZ Boards of Education L082 MEADE CO BD OF ED 6,436,212 1,202,253 1,234,465 1,857,491 623,025 50.47%
CERS CERSNHZ Libraries J082 MEADE CO PUBLIC LIBRARY 283,609 52,978 54,396 81,850 27,453 50.47%
CERS CERSNHZ Utility Boards N082 MEADE CO WATER DISTRICT 418,941 78,258 80,353 120,907 40,554 50.47%
CERS CERSNHZ County Attorneys W082 MEADE COUNTY ATTORNEY 94,505 17,654 18,126 27,274 9,148 50.47%
CERS CERSNHZ Fiscal Courts V082 MEADE COUNTY FISCAL COURT 4,883,784 912,273 936,710 1,409,460 472,750 50.47%
CERS CERSNHZ Boards of Education J083 MENIFEE CO BD OF ED 1,531,710 286,124 293,782 442,051 148,269 50.47%
CERS CERSHZ Fiscal Courts V083 MENIFEE CO FISCAL COURT 204,745 63,594 64,597 103,744 39,147 60.60%
CERS CERSNHZ Fiscal Courts V083 MENIFEE CO FISCAL COURT 843,817 157,625 161,844 243,526 81,681 50.47%
CERS CERSNHZ Libraries L083 MENIFEE CO PUBLIC LIBRARY 46,767 8,736 8,970 13,497 4,527 50.47%
CERS CERSNHZ County Attorneys W083 MENIFEE COUNTY ATTORNEY 43,440 8,115 8,332 12,537 4,205 50.47%
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CODE CODE Increase
CERS CERSNHZ Boards of Education M084 MERCER CO BOARD OF ED 3,270,169 610,867 627,218 943,771 316,552 50.47%
CERS CERSNHZ Libraries N084 MERCER CO PUBLIC LIBRARY 391,669 73,164 75,122 113,036 37,914 50.47%
CERS CERSNHZ County Attorneys W084 MERCER COUNTY ATTORNEY 124,700 23,294 23,917 35,988 12,071 50.47%
CERS CERSNHZ Fiscal Courts V084 MERCER COUNTY FISCAL COUR 1,918,716 358,346 368,010 553,742 185,732 50.47%
CERS CERSNHZ Boards of Education J085 METCALFE CO BD OF ED 2,255,479 421,323 432,601 650,931 218,330 50.47%
CERS CERSNHZ Conservation Districts N085 METCALFE CO CONSERV DIST 36,524 6,823 7,005 10,541 3,536 50.47%
CERS CERSNHZ Fiscal Courts V085 METCALFE CO FISCAL COURT 1,136,451 212,289 217,971 327,980 110,008 50.47%
CERS CERSNHZ Libraries L085 METCALFE CO PUBLIC LIB 132,120 24,680 25,341 38,130 12,789 50.47%
CERS CERSNHZ County Attorneys W085 METCALFE COUNTY ATTORNEY 88,502 16,532 16,975 25,542 8,567 50.47%
CERS CERSNHZ Special Districts & Boards K085 METCALFE HEALTH CARE CTN 1,741,152 325,247 333,953 502,496 168,543 50.47%
CERS CERSNHZ Community Action Agencies N013 MIDDLE KY COMM ACT PART 2,197,084 410,347 421,401 634,079 212,678 50.47%
CERS CERSNHZ Boards of Education M007 MIDDLESBORO CITY SCHOOL 1,441,224 269,221 276,427 415,937 139,511 50.47%
CERS CERSHZ Fire Departments M356 MIDDLETOWN FIRE PROT DIST 2,886,697 896,608 910,753 1,462,689 551,936 60.60%
CERS CERSNHZ Fire Departments M356 MIDDLETOWN FIRE PROT DIST 62,821 11,735 12,049 18,130 6,081 50.47%
CERS CERSNHZ Boards of Education J086 MONROE CO BOARD OF ED 2,936,763 548,439 563,271 847,550 284,279 50.47%
CERS CERSNHZ Conservation Districts K086 MONROE CO CONSERV DIST 53,021 9,904 10,169 15,302 5,132 50.47%
CERS CERSNHZ Fiscal Courts V086 MONROE CO FISCAL COURT 936,791 174,993 179,676 270,358 90,681 50.47%
CERS CERSNHZ County Attorneys W087 MONTGOMERY CO ATTORNEY 24,000 4,483 4,603 6,926 2,323 50.47%
CERS CERSNHZ Boards of Education K087 MONTGOMERY CO BD OF ED 5,785,667 1,080,739 1,109,691 1,669,744 560,053 50.47%
CERS CERSNHZ Fire Departments B087 MONTGOMERY CO FIRE DIST 2,442,760 456,307 468,521 704,980 236,459 50.47%
CERS CERSHZ Fiscal Courts V087 MONTGOMERY CO FISCAL CT 692,624 215,129 218,523 350,953 132,430 60.60%
CERS CERSNHZ Fiscal Courts V087 MONTGOMERY CO FISCAL CT 3,305,889 617,539 634,070 954,080 320,010 50.47%
CERS CERSNHZ Sanitation Districts L087 MONTGOMERY CO SAN DIST #2 56,309 10,519 10,800 16,251 5,451 50.47%
CERS CERSNHZ Utility Boards P087 MONTGOMERY CTY WATER DIST 63,189 11,804 12,120 18,236 6,117 50.47%
CERS CERSNHZ Utility Boards N116 MONTICELLO UTILITY COMM 1,081,999 202,116 207,527 312,265 104,738 50.47%
CERS CERSNHZ Special Districts & Boards B116 MONTICELLO/WAYNE TELE BOA 161,751 30,215 31,024 46,681 15,657 50.47%
CERS CERSNHZ Tourist Commissions P103 MOREHEAD TOURISM COMMISSI 228,135 42,616 43,756 65,840 22,083 50.47%
CERS CERSNHZ Utility Boards L103 MOREHEAD UTILITY PLANT BD 1,674,612 312,817 321,191 483,293 162,102 50.47%
CERS CERSHZ Ambulance Services N088 MORGAN CO AMBULANCE SERV 182,285 56,618 57,511 92,364 34,853 60.60%
CERS CERSNHZ Ambulance Services N088 MORGAN CO AMBULANCE SERV 351,979 65,750 67,510 101,581 34,072 50.47%
CERS CERSNHZ Boards of Education J088 MORGAN CO BD OF EDUCATION 2,978,569 556,397 571,290 859,615 288,325 50.47%
CERS CERSNHZ Conservation Districts M088 MORGAN CO CONSERVAT DIST 31,542 5,892 6,050 9,103 3,053 50.47%
CERS CERSHZ Fiscal Courts V088 MORGAN CO FISCAL CT 160,696 49,912 50,700 81,425 30,725 60.60%
CERS CERSNHZ Fiscal Courts V088 MORGAN CO FISCAL CT 1,075,683 200,938 206,316 310,442 104,126 50.47%
CERS CERSNHZ Utility Boards P088 MORGAN CO WATER DIST 166,162 31,039 31,870 47,954 16,084 50.47%
CERS CERSNHZ Libraries L088 MORGAN COUNTY LIBRARY 115,629 21,600 22,178 33,371 11,193 50.47%
CERS CERSNHZ Housing Authorities A113 MORGANFIELD HOUSING AUTH 45,156 8,435 8,661 13,032 4,371 50.47%
CERS CERSNHZ Special Districts & Boards V136 MOUNTAIN ARTS CENTER 127,355 23,790 24,427 36,755 12,328 50.47%
CERS CERSNHZ Utility Boards V198 MOUNTAIN WATER DISTRICT 1,716,673 320,675 329,258 495,432 166,174 50.47%
CERS CERSNHZ Libraries M087 MT STERL/MONTGOMERY LIB 295,331 55,168 56,645 85,233 28,588 50.47%
CERS CERSNHZ Utility Boards J087 MT STERLING WATER WORKS 1,333,177 249,037 255,703 384,755 129,052 50.47%
CERS CERSHZ Fire Departments K315 MT WASHINGTON FIRE P DIST 849,261 263,781 267,942 430,321 162,379 60.60%
CERS CERSNHZ Fire Departments K315 MT WASHINGTON FIRE P DIST 55,232 10,317 10,594 15,940 5,347 50.47%
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CERS CERSNHZ Boards of Education K089 MUHLENBERG CO BD OF ED 7,089,152 1,324,256 1,359,699 2,045,929 686,230 50.47%
CERS CERSNHZ Fiscal Courts V089 MUHLENBERG CO FISCAL CT 4,811,120 898,717 922,773 1,388,489 465,716 50.47%
CERS CERSNHZ Libraries J089 MUHLENBERG CO LIB BD DIST 455,238 85,038 87,315 131,382 44,067 50.47%
CERS CERSNHZ Utility Boards N089 MUHLENBERG CO WATER DIST 668,998 124,969 128,314 193,073 64,759 50.47%
CERS CERSNHZ Utility Boards P089 MUHLENBERG WATER DIST #3 234,652 43,833 45,006 67,721 22,714 50.47%
CERS CERSNHZ Community Action Agencies P106 MULTI PURPOSE COMM ACTION 281,681 52,618 54,026 81,293 27,267 50.47%
CERS CERSNHZ Utility Boards R018 MURRAY ELECTRIC SYSTEM 2,537,756 474,053 486,742 732,396 245,655 50.47%
CERS CERSNHZ Boards of Education L018 MURRAY PUBLIC SCHOOLS 3,165,891 591,336 607,218 913,676 306,458 50.47%
CERS CERSNHZ Tourist Commissions V218 MURRAY TOURISM COMMISSION 78,887 14,736 15,130 22,767 7,636 50.47%
CERS CERSNHZ Airport Boards N018 MURRAY/CALLOWAY CO AIRPRT 44,836 8,375 8,600 12,940 4,340 50.47%
CERS CERSNHZ Special Districts & Boards P018 MURRAY/CALLOWAY TRANS AUT 481,055 89,861 92,266 138,832 46,566 50.47%
CERS CERSNHZ Planning Commissions J459 N KY AREA PLAN COMMISSION 2,696,033 503,619 517,099 778,075 260,976 50.47%
CERS CERSNHZ Community Action Agencies J759 N KY COMMUNITY ACT COMM 3,017,086 563,557 578,677 870,731 292,054 50.47%
CERS CERSNHZ Tourist Commissions N959 N KY CONV & VISITORS BUR 1,135,182 212,052 217,728 327,614 109,886 50.47%
CERS CERSNHZ Special Districts & Boards R959 N KY LEGAL AID SOCIETY 2,017,218 376,816 386,902 582,169 195,267 50.47%
CERS CERSNHZ Utility Boards B084 N MERCER WATER DISTRICT 392,684 73,353 75,317 113,329 38,012 50.47%
CERS CERSHZ Fiscal Courts V090 NELSON CO FISCAL CT 1,282,247 398,328 404,549 649,715 245,166 60.60%
CERS CERSNHZ Fiscal Courts V090 NELSON CO FISCAL CT 5,465,524 1,020,948 1,048,287 1,577,350 529,063 50.47%
CERS CERSNHZ Libraries R090 NELSON CO PUBLIC LIBRARY 887,573 165,799 170,237 256,154 85,917 50.47%
CERS CERSNHZ County Attorneys W090 NELSON COUNTY ATTORNEY 251,524 46,985 48,242 72,590 24,348 50.47%
CERS CERSNHZ Boards of Education K090 NELSON COUNTY BD OF ED 5,998,466 1,120,514 1,150,506 1,731,157 580,652 50.47%
CERS CERSNHZ Boards of Education V819 NEWPORT BD OF ED 3,308,235 617,978 634,519 954,757 320,237 50.47%
CERS CERSNHZ Boards of Education J091 NICHOLAS CO BD OF ED 1,489,604 278,258 285,706 429,900 144,194 50.47%
CERS CERSNHZ Fiscal Courts V091 NICHOLAS CO FISCAL COURT 1,115,628 208,132 213,977 321,970 107,993 50.47%
CERS CERSNHZ Utility Boards M091 NICHOLAS CO WATER DIST 121,781 22,749 23,358 35,146 11,788 50.47%
CERS CERSNHZ County Attorneys W091 NICHOLAS COUNTY ATTORNEY 12,300 2,298 2,359 3,550 1,191 50.47%
CERS CERSNHZ Libraries L091 NICHOLAS COUNTY LIBRARY 53,904 10,069 10,339 15,557 5,218 50.47%
CERS CERSNHZ Housing Authorities N057 NICHOLASVILLE HOUSING AUT 29,484 5,508 5,655 8,509 2,854 50.47%
CERS CERSNHZ Parks and Recreation M057 NICH-VLE/JESS CO PK & REC 258,155 48,223 49,514 74,503 24,989 50.47%
CERS CERSNHZ Utility Boards D079 NORTH MARSHALL WATER DIST 452,775 84,578 86,842 130,671 43,829 50.47%
CERS CERSNHZ Utility Boards P090 NORTH NELSON WATER DIST 208,518 38,951 39,994 60,178 20,185 50.47%
CERS CERSNHZ Utility Boards B106 NORTH SHELBY WATER CO 454,802 84,957 87,231 131,256 44,025 50.47%
CERS CERSNHZ Community Action Agencies L022 NORTHEAST KY CAA 2,415,185 447,361 463,232 697,022 233,790 50.47%
CERS CERSNHZ Area Development Districts V308 NORTHERN KY AREA DEV.DIST 3,122,768 583,333 598,947 901,231 302,284 50.47%
CERS CERSNHZ Tourist Commissions L959 NORTHERN KY CONV CTR CORP 1,241,083 231,834 238,040 358,177 120,137 50.47%
CERS CERSNHZ Special Districts & Boards J519 NORTHERN KY COOP ED SER 954,865 178,368 183,143 275,574 92,431 50.47%
CERS CERSNHZ Utility Boards K219 NORTHERN KY WATER SER DIS 7,879,709 1,471,850 1,511,328 2,274,084 762,756 50.47%
CERS CERSNHZ Boards of Education J092 OHIO CO BD OF ED 5,536,011 1,034,120 1,061,807 1,597,693 535,886 50.47%
CERS CERSNHZ Libraries K092 OHIO CO LIBRARY 330,191 61,680 63,331 95,293 31,962 50.47%
CERS CERSNHZ Utility Boards P092 OHIO CO REG WASTEWATER D 171,954 32,121 32,981 49,626 16,645 50.47%
CERS CERSNHZ Utility Boards L092 OHIO CO WATER DIST 806,949 150,738 154,773 232,885 78,113 50.47%
CERS CERSNHZ County Attorneys W092 OHIO COUNTY ATTORNEY 126,981 23,720 24,355 36,647 12,292 50.47%
CERS CERSNHZ Fiscal Courts V092 OHIO COUNTY FISCAL CRT 2,792,795 521,681 535,658 806,001 270,343 50.47%
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CERS CERSNHZ Special Districts & Boards J656 OHIO VALLEY ED COOP 2,140,005 399,691 410,453 617,605 207,152 50.47%
CERS CERSHZ Fire Departments J956 OKOLONA FIRE DISTRICT 1,992,951 619,090 628,776 1,009,828 381,052 60.60%
CERS CERSNHZ Fire Departments J956 OKOLONA FIRE DISTRICT 37,553 7,015 7,203 10,838 3,635 50.47%
CERS CERSHZ Fiscal Courts V093 OLDHAM CO FISCAL COURT 3,800,301 1,180,397 1,198,995 1,925,613 726,618 60.60%
CERS CERSNHZ Fiscal Courts V093 OLDHAM CO FISCAL COURT 3,920,813 732,408 752,012 1,131,547 379,535 50.47%
CERS CERSNHZ Libraries K093 OLDHAM CO LIBRARY BD 816,925 152,602 156,686 235,765 79,078 50.47%
CERS CERSNHZ Utility Boards M093 OLDHAM CO WATER DIST 853,078 159,355 163,620 246,198 82,578 50.47%
CERS CERSNHZ Boards of Education J093 OLDHAM COUNTY BD OF ED 15,966,426 2,982,515 3,062,361 4,607,911 1,545,550 50.47%
CERS CERSNHZ Boards of Education J094 OWEN CO BD OF ED 2,445,951 456,903 469,133 705,901 236,768 50.47%
CERS CERSNHZ Libraries K094 OWEN CO PUBLIC LIBRARY 192,880 36,030 36,994 55,665 18,671 50.47%
CERS CERSHZ Fiscal Courts V094 OWEN COUNTY FISCAL COURT 157,250 48,842 49,612 79,678 30,066 60.60%
CERS CERSNHZ Fiscal Courts V094 OWEN COUNTY FISCAL COURT 1,708,280 319,002 327,648 493,010 165,361 50.47%
CERS CERSNHZ Boards of Education K030 OWENSBORO BD OF ED 7,549,517 1,410,250 1,447,997 2,178,791 730,793 50.47%
CERS CERSNHZ Tourist Commissions X030 OWENSBORO DAVIESS CO TOUR 229,143 42,804 43,950 66,131 22,181 50.47%
CERS CERSNHZ Planning Commissions V930 OWENSBORO METRO PLAN COMM 677,579 126,572 129,960 195,549 65,590 50.47%
CERS CERSNHZ Utility Boards V430 OWENSBORO MUN UTILITIES 17,867,764 3,337,698 3,427,037 5,156,637 1,729,600 50.47%
CERS CERSNHZ Riverport Authorities V230 OWENSBORO RIVERPORT AUTH 2,367,986 442,340 454,180 683,401 229,221 50.47%
CERS CERSNHZ Development Authorities B030 OWENSBORO/DAV CO ECO DEV 305,588 57,084 58,612 88,193 29,581 50.47%
CERS CERSNHZ Boards of Education J095 OWSLEY CO BD OF EDUCATION 1,792,008 334,747 343,707 517,173 173,466 50.47%
CERS CERSNHZ Fiscal Courts V095 OWSLEY CO FISCAL COURT 930,944 173,900 178,555 268,670 90,115 50.47%
CERS CERSNHZ Libraries K095 OWSLEY CO PUBLIC LIBRARY 83,520 15,602 16,019 24,104 8,085 50.47%
CERS CERSNHZ County Attorneys W095 OWSLEY COUNTY ATTORNEY 59,220 11,062 11,358 17,091 5,732 50.47%
CERS CERSNHZ Boards of Education K073 PADUCAH BOARD OF ED 5,005,499 935,027 960,055 1,444,587 484,532 50.47%
CERS CERSNHZ Tourist Commissions V373 PADUCAH MCCRACKEN CO TOUR 265,181 49,536 50,862 76,531 25,670 50.47%
CERS CERSNHZ Utility Boards V473 PADUCAH POWER SYSTEM 5,170,346 965,821 991,672 1,492,162 500,489 50.47%
CERS CERSNHZ Utility Boards J073 PADUCAH WATER WORKS 2,858,333 533,937 548,228 824,915 276,687 50.47%
CERS CERSNHZ Utility Boards V673 PADUCAH-MCCRACKEN CO JOIN 1,488,543 278,051 285,503 429,594 144,091 50.47%
CERS CERSNHZ Riverport Authorities V873 PADUCAH-MCRACKEN CO RIV 677,305 126,521 129,907 195,470 65,563 50.47%
CERS CERSNHZ Boards of Education L058 PAINTSVILLE BD OF ED 865,862 161,743 166,072 249,888 83,815 50.47%
CERS CERSNHZ Utility Boards J058 PAINTSVILLE GAS/WATER SYS 1,482,638 276,957 284,370 427,889 143,519 50.47%
CERS CERSNHZ Boards of Education K009 PARIS BD OF EDUCATION 1,093,725 204,308 209,776 315,649 105,873 50.47%
CERS CERSNHZ Libraries M009 PARIS BOURBON CO LIBRARY 316,036 59,035 60,616 91,208 30,592 50.47%
CERS CERSNHZ Libraries R037 PAUL SAWYIER LIBRARY 1,074,108 200,643 206,014 309,988 103,974 50.47%
CERS CERSNHZ Boards of Education J096 PENDLETON CO BD OF ED 3,114,333 581,757 597,329 898,797 301,467 50.47%
CERS CERSHZ Fiscal Courts V096 PENDLETON CO FISCAL COURT 351,301 109,114 110,835 178,004 67,169 60.60%
CERS CERSNHZ Fiscal Courts V096 PENDLETON CO FISCAL COURT 1,502,159 280,603 288,114 433,523 145,409 50.47%
CERS CERSNHZ Libraries K096 PENDLETON CO LIBRARY 214,381 40,046 41,118 61,870 20,752 50.47%
CERS CERSNHZ County Attorneys W096 PENDLETON COUNTY ATTORNEY 60,480 11,298 11,600 17,455 5,854 50.47%
CERS CERSNHZ Utility Boards L096 PENDLETON COUNTY WATER 309,151 57,749 59,295 89,221 29,926 50.47%
CERS CERSNHZ Community Action Agencies V424 PENNYRILE ALLIED COMM SER 3,310,477 618,381 634,950 955,404 320,454 50.47%
CERS CERSNHZ Area Development Districts V724 PENNYRILE AREA DEVP DIST 1,847,307 345,077 354,314 533,133 178,819 50.47%
CERS CERSNHZ Special Districts & Boards B017 PENNYRILE EMER ASST CTR 220,226 41,138 42,239 63,557 21,318 50.47%
CERS CERSNHZ Special Districts & Boards J124 PENNYRILE NAR TASK FORCE 159,985 29,885 30,685 46,172 15,487 50.47%
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CERS CERSNHZ Special Districts & Boards V224 PENNYROYAL AREA MUSEUM 106,072 19,731 20,345 30,612 10,268 50.47%
CERS CERSNHZ Boards of Education K097 PERRY CO BD OF EDUCATION 6,391,634 1,193,925 1,225,915 1,844,626 618,710 50.47%
CERS CERSNHZ County Attorneys W097 PERRY COUNTY ATTORNEY 204,521 38,205 39,227 59,025 19,798 50.47%
CERS CERSNHZ Fiscal Courts V097 PERRY COUNTY FISCAL COURT 3,401,433 635,388 652,395 981,653 329,259 50.47%
CERS CERSNHZ Libraries R097 PERRY COUNTY PUBLIC LIB 631,476 117,960 121,117 182,244 61,127 50.47%
CERS CERSNHZ Boards of Education J098 PIKE CO BD OF EDUCATION 14,074,802 2,629,169 2,699,547 4,061,988 1,362,441 50.47%
CERS CERSNHZ County Clerks 39941 PIKE CO CLERK 500,316 93,364 95,961 144,391 48,431 50.47%
CERS CERSNHZ Housing Authorities M098 PIKE CO HOUSING AUTHORITY 308,712 57,667 59,211 89,094 29,883 50.47%
CERS CERSNHZ Libraries N098 PIKE CO LIBRARY DISTRICT 549,075 102,567 105,313 158,463 53,150 50.47%
CERS CERSNHZ Special Districts & Boards B098 PIKE CO SENIOR CITIZEN PR 358,695 66,952 68,798 103,519 34,722 50.47%
CERS CERSNHZ Sheriff Departments 39942 PIKE CO SHERIFF 678,080 126,665 130,056 195,694 65,638 50.47%
CERS CERSNHZ County Attorneys W098 PIKE COUNTY ATTORNEY 616,242 115,114 118,195 177,847 59,652 50.47%
CERS CERSNHZ Fiscal Courts V098 PIKE COUNTY FISCAL COURT 7,077,603 1,321,753 1,357,484 2,042,596 685,112 50.47%
CERS CERSNHZ Boards of Education K098 PIKEVILLE INDEPENDENT SCH 1,324,185 247,358 253,979 382,160 128,181 50.47%
CERS CERSNHZ Boards of Education N007 PINEVILLE BD OF EDUCATION 465,031 86,868 89,193 134,208 45,015 50.47%
CERS CERSNHZ Utility Boards V607 PINEVILLE UTILITY COMM 1,000,484 186,890 191,893 288,740 96,847 50.47%
CERS CERSHZ Fire Departments L756 PLEASURE RIDGE PARK FIRE 2,347,209 729,043 740,544 1,189,331 448,786 60.60%
CERS CERSNHZ Fire Departments L756 PLEASURE RIDGE PARK FIRE 225,639 42,149 43,278 65,119 21,842 50.47%
CERS CERSHZ Fire Departments V808 POINT PLEASANT FIRE DIST 750,447 233,120 236,766 380,252 143,486 60.60%
CERS CERSNHZ Fire Departments V808 POINT PLEASANT FIRE DIST 35,075 6,552 6,727 10,123 3,395 50.47%
CERS CERSNHZ Boards of Education J099 POWELL CO BD OF EDUCATION 3,170,909 592,326 608,180 915,124 306,944 50.47%
CERS CERSNHZ Fiscal Courts V099 POWELL CO FISCAL CT 2,848,227 532,049 546,290 821,998 275,708 50.47%
CERS CERSNHZ County Attorneys W099 POWELL COUNTY ATTORNEY 125,920 23,522 24,151 36,341 12,189 50.47%
CERS CERSNHZ Utility Boards L099 POWELLS VALLEY WATER DIST 236,699 44,215 45,399 68,311 22,912 50.47%
CERS CERSNHZ Utility Boards N036 PRESTONSBURG CITY UTIL 2,820,625 526,893 540,996 814,032 273,036 50.47%
CERS CERSNHZ Utility Boards N017 PRINCETON ELECTRIC PL BD 1,203,302 224,777 230,793 347,273 116,480 50.47%
CERS CERSNHZ Utility Boards P017 PRINCETON WATER/WASTEWATE 731,478 136,640 140,298 211,105 70,807 50.47%
CERS CERSNHZ Housing Authorities J317 PROVIDENCE MUN HOUSING AU 122,640 22,909 23,522 35,394 11,872 50.47%
CERS CERSNHZ Boards of Education M100 PULASKI CO BD OF ED 11,043,110 2,062,821 2,118,069 3,187,042 1,068,973 50.47%
CERS CERSHZ Fiscal Courts V100 PULASKI CO FISCAL CT 2,516,110 781,520 793,833 1,274,913 481,080 60.60%
CERS CERSNHZ Fiscal Courts V100 PULASKI CO FISCAL CT 5,795,665 1,082,627 1,111,609 1,672,629 561,020 50.47%
CERS CERSNHZ Conservation Districts V400 PULASKI CO SOIL CONS DIST 94,176 17,592 18,063 27,179 9,116 50.47%
CERS CERSNHZ Libraries V200 PULASKI COUNTY LIBRARY 541,640 101,157 103,887 156,317 52,431 50.47%
CERS CERSNHZ Area Development Districts N042 PURCHASE AREA DEV DIST 2,161,020 403,678 414,484 623,670 209,187 50.47%
CERS CERSNHZ Boards of Education L045 RACELAND BOARD OF EDUC 1,013,055 189,238 194,304 292,368 98,064 50.47%
CERS CERSNHZ Utility Boards P022 RATTLESNAKE RIDGE WATER 534,173 99,784 102,454 154,162 51,708 50.47%
CERS CERSNHZ Special Districts & Boards P010 REGIONAL PUBLIC SAFETY 696,375 130,083 133,565 200,974 67,409 50.47%
CERS CERSNHZ Utility Boards V830 REGIONAL WTR RESOURCE AGY 4,261,063 795,967 817,272 1,229,743 412,471 50.47%
CERS CERSNHZ Utility Boards R076 RICHMOND UTILITIES 3,076,818 574,750 590,134 887,970 297,836 50.47%
CERS CERSNHZ Special Districts & Boards B230 RIVERPARK CTR OWENSBORO 515,686 96,330 98,909 148,827 49,918 50.47%
CERS CERSNHZ Boards of Education J101 ROBERTSON CO BD OF ED 479,001 89,477 91,872 138,240 46,367 50.47%
CERS CERSNHZ Fiscal Courts V101 ROBERTSON CO FISCAL CT 463,775 86,633 88,952 133,846 44,893 50.47%
CERS CERSNHZ Boards of Education J102 ROCKCASTLE CO BD OF ED 4,029,507 752,712 772,860 1,162,916 390,056 50.47%
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CERS CERSNHZ Fiscal Courts V102 ROCKCASTLE CO FISCAL CT 2,414,294 450,990 463,062 696,765 233,704 50.47%
CERS CERSNHZ Conservation Districts K102 ROCKCASTLE CONSERV DIST 22,802 4,259 4,373 6,581 2,207 50.47%
CERS CERSNHZ Boards of Education J103 ROWAN CO BD OF ED 4,801,522 896,924 920,932 1,385,719 464,787 50.47%
CERS CERSHZ Fiscal Courts V103 ROWAN CO FISCAL COURT 901,011 279,854 284,269 456,542 172,273 60.60%
CERS CERSNHZ Fiscal Courts V103 ROWAN CO FISCAL COURT 2,868,930 535,916 550,261 827,973 277,712 50.47%
CERS CERSNHZ Libraries R103 ROWAN CO PUBLIC LIBRARY 261,283 48,808 50,114 75,406 25,292 50.47%
CERS CERSNHZ County Attorneys W103 ROWAN COUNTY ATTORNEY 2,550 476 489 736 247 50.47%
CERS CERSNHZ Ambulance Services B104 RUSSELL CO AMBULANCE SER 511,557 95,559 98,117 147,635 49,519 50.47%
CERS CERSNHZ Boards of Education J104 RUSSELL CO BD OF ED 4,091,604 764,309 784,770 1,180,837 396,067 50.47%
CERS CERSNHZ Conservation Districts K104 RUSSELL CO CONS DIST 29,202 5,455 5,601 8,428 2,827 50.47%
CERS CERSNHZ Fiscal Courts V104 RUSSELL CO FISCAL COURT 2,351,172 439,197 450,955 678,548 227,593 50.47%
CERS CERSNHZ Libraries M104 RUSSELL CO PUBLIC LIBRARY 223,195 41,693 42,809 64,414 21,605 50.47%
CERS CERSNHZ Tourist Commissions P104 RUSSELL CO TOURIST COMM 74,773 13,827 14,341 21,579 7,238 50.47%
CERS CERSNHZ County Attorneys W104 RUSSELL COUNTY ATTORNEY 138,379 25,849 26,541 39,936 13,395 50.47%
CERS CERSNHZ Boards of Education J045 RUSSELL INDPT BD OF ED 2,749,005 513,514 527,259 793,363 266,104 50.47%
CERS CERSNHZ Boards of Education L071 RUSSELLVILLE CITY SCHOOLS 1,336,099 249,584 256,264 385,598 129,334 50.47%
CERS CERSNHZ Utility Boards V271 RUSSELLVILLE ELEC PL BD 1,004,798 187,696 192,720 289,985 97,264 50.47%
CERS CERSNHZ Development Authorities R115 SWEDA 50,000 9,340 9,590 14,430 4,840 50.47%
CERS CERSNHZ Housing Authorities P077 SALYERS/MAG CO JOINT HOUS 105,765 19,757 20,286 30,524 10,238 50.47%
CERS CERSNHZ Utility Boards L032 SANDY HOOK WATER DISTRICT 175,132 32,715 33,590 50,543 16,953 50.47%
CERS CERSNHZ Special Districts & Boards V336 SANDY VALLEY TRANS SER IN 1,988,865 371,520 381,464 573,986 192,522 50.47%
CERS CERSNHZ Sanitation Districts J910 SANITATION DISTRICT #4 381,544 71,264 73,180 110,114 36,933 50.47%
CERS CERSNHZ Sanitation Districts J019 SANITATION DISTRICT N0 1 13,299,682 2,484,101 2,550,879 3,838,288 1,287,409 50.47%
CERS CERSNHZ Boards of Education L100 SCIENCE HILL BD OF ED 511,682 95,582 98,141 147,671 49,531 50.47%
CERS CERSNHZ Boards of Education J105 SCOTT CO BOARD OF ED 11,447,367 2,138,368 2,195,605 3,303,710 1,108,105 50.47%
CERS CERSHZ Fiscal Courts V105 SCOTT CO FISCAL CT 6,314,866 1,961,397 1,992,340 3,199,743 1,207,402 60.60%
CERS CERSNHZ Fiscal Courts V105 SCOTT CO FISCAL CT 3,048,022 569,371 584,611 879,659 295,049 50.47%
CERS CERSNHZ Conservation Districts J305 SCOTT CO SOIL CONSER DIST 92,251 17,232 17,694 26,624 8,930 50.47%
CERS CERSNHZ County Attorneys W105 SCOTT COUNTY ATTORNEY 41,747 7,798 8,007 12,048 4,041 50.47%
CERS CERSNHZ Libraries M105 SCOTT COUNTY LIBRARY 837,617 156,445 160,655 241,736 81,081 50.47%
CERS CERSNHZ Boards of Education M106 SHELBY CO BD OF ED 8,860,731 1,655,152 1,699,488 2,557,207 857,719 50.47%
CERS CERSHZ Fiscal Courts V106 SHELBY CO FISCAL COURT 3,856,672 1,197,949 1,216,780 1,954,176 737,396 60.60%
CERS CERSNHZ Fiscal Courts V106 SHELBY CO FISCAL COURT 2,942,614 549,664 564,393 849,238 284,845 50.47%
CERS CERSNHZ Libraries J106 SHELBY CO LIBRARY 294,158 54,949 56,420 84,894 28,475 50.47%
CERS CERSNHZ Parks and Recreation R106 SHELBY CO PARK RECREATION 495,614 92,581 95,059 143,034 47,975 50.47%
CERS CERSHZ Fire Departments GS06 SHELBY CO SUB FIRE DIST 72,134 22,405 22,758 36,550 13,792 60.60%
CERS CERSNHZ Fire Departments GS06 SHELBY CO SUB FIRE DIST 56,130 10,485 10,766 16,199 5,433 50.47%
CERS CERSNHZ County Attorneys W106 SHELBY COUNTY ATTORNEY 55,800 10,423 10,702 16,104 5,401 50.47%
CERS CERSNHZ Utility Boards V206 SHELBYVLE MUN WATER&SEWER 1,140,214 212,992 218,693 329,066 110,373 50.47%
CERS CERSNHZ Tourist Commissions M215 SHEPHER/BULLIT CO TOURIST 389,327 72,726 74,673 112,360 37,687 50.47%
CERS CERSNHZ Boards of Education V719 SILVER GROVE BD OF ED 186,333 34,807 35,739 53,776 18,037 50.47%
CERS CERSNHZ Boards of Education J107 SIMPSON CO BD OF ED 4,019,331 750,812 770,908 1,159,979 389,071 50.47%
CERS CERSNHZ Conservation Districts N107 SIMPSON CO CONSER DIST 23,400 4,371 4,488 6,753 2,265 50.47%
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CERS CERSHZ Fiscal Courts V107 SIMPSON CO FISCAL COURT 565,287 175,578 178,348 286,431 108,083 60.60%
CERS CERSNHZ Fiscal Courts V107 SIMPSON CO FISCAL COURT 2,676,577 499,985 513,368 772,460 259,093 50.47%
CERS CERSNHZ Libraries P107 SIMPSON CO LIBRARY DIST 174,377 32,573 33,445 50,325 16,880 50.47%
CERS CERSNHZ County Attorneys W107 SIMPSON COUNTY ATTORNEY 13,379 2,499 2,566 3,861 1,295 50.47%
CERS CERSHZ Fire Departments D106 SIMPSONVILLE RURAL FIRE 262,790 81,623 82,910 133,156 50,246 60.60%
CERS CERSNHZ Boards of Education K100 SOMERSET BD OF EDUCATION 1,726,222 322,459 331,089 498,188 167,098 50.47%
CERS CERSNHZ Tourist Commissions J200 SOMERSET-PULASKI CONV & V 119,579 22,337 22,935 34,511 11,575 50.47%
CERS CERSNHZ Utility Boards R003 SOUTH ANDERSON WATER DIST 184,912 34,542 35,466 53,366 17,899 50.47%
CERS CERSNHZ Utility Boards R054 SOUTH HOPKINS WATER DIST 317,887 59,381 60,971 91,742 30,771 50.47%
CERS CERSHZ Fire Departments P093 SOUTH OLDHAM FIRE DEPT 746,197 231,769 235,425 378,098 142,673 60.60%
CERS CERSHZ Fire Departments AD19 SOUTHERN CAMPBELL F DIST 396,240 123,072 125,014 200,775 75,761 60.60%
CERS CERSNHZ Utility Boards V576 SOUTHERN MADISON WATER DT 335,352 62,644 64,321 96,783 32,462 50.47%
CERS CERSNHZ Boards of Education V619 SOUTHGATE BD OF ED 180,917 33,795 34,700 52,213 17,513 50.47%
CERS CERSNHZ Boards of Education J108 SPENCER CO BD OF EDUC 4,111,202 767,973 788,528 1,186,493 397,964 50.47%
CERS CERSHZ Fire Departments L108 SPENCER CO FIRE DIST 104,626 32,497 33,009 53,014 20,004 60.60%
CERS CERSNHZ Fire Departments L108 SPENCER CO FIRE DIST 28,454 5,315 5,457 8,212 2,754 50.47%
CERS CERSNHZ Libraries M108 SPENCER CO PUBLIC LIB 161,700 30,206 31,014 46,667 15,653 50.47%
CERS CERSHZ Fiscal Courts V108 SPENCER CO TREASURER 910,872 282,917 287,380 461,539 174,159 60.60%
CERS CERSNHZ Fiscal Courts V108 SPENCER CO TREASURER 1,199,820 224,126 230,126 346,268 116,143 50.47%
CERS CERSNHZ Utility Boards J115 SPRINGFIELD WATER & SEWER 703,331 131,382 134,899 202,981 68,082 50.47%
CERS CERSHZ Fire Departments K356 ST MATTHEWS FIRE DIST. 2,196,854 682,343 693,107 1,113,146 420,038 60.60%
CERS CERSNHZ Fire Departments K356 ST MATTHEWS FIRE DIST. 61,800 11,544 11,853 17,835 5,982 50.47%
CERS CERSNHZ Utility Boards L069 STANFORD WATER COMMISSION 507,649 94,829 97,367 146,508 49,140 50.47%
CERS CERSNHZ Housing Authorities P113 STURGIS HOUSING AUTHORITY 73,630 13,754 14,122 21,249 7,127 50.47%
CERS CERSNHZ Special Districts & Boards V129 TARC 32,094,721 5,995,233 6,155,767 9,262,536 3,106,769 50.47%
CERS CERSNHZ Boards of Education J109 TAYLOR CO BD OF ED 3,516,383 656,860 674,442 1,014,828 340,386 50.47%
CERS CERSNHZ Libraries R109 TAYLOR CO PUBLIC LIBRARY 312,766 58,425 59,989 90,264 30,276 50.47%
CERS CERSNHZ County Attorneys W109 TAYLOR COUNTY ATTORNEY 132,993 24,843 25,508 38,382 12,874 50.47%
CERS CERSHZ Fiscal Courts V109 TAYLOR COUNTY FISCAL COUR 394,435 122,511 124,444 199,860 75,416 60.60%
CERS CERSNHZ Fiscal Courts V109 TAYLOR COUNTY FISCAL COUR 2,430,844 454,082 466,236 701,542 235,306 50.47%
CERS CERSNHZ Jailers N065 THREE FORKS REG JAIL 870,513 162,612 166,964 251,230 84,266 50.47%
CERS CERSNHZ Boards of Education J110 TODD CO BD OF ED 2,862,639 534,740 549,054 826,158 277,103 50.47%
CERS CERSNHZ County Attorneys W110 TODD COUNTY ATTORNEY 57,294 10,702 10,989 16,535 5,546 50.47%
CERS CERSNHZ Conservation Districts P110 TODD COUNTY CONSERVATION DISTRICT 33,660 6,288 6,456 9,714 3,258 50.47%
CERS CERSNHZ Fiscal Courts V110 TODD COUNTY FISCAL COURT 1,750,681 327,027 335,781 505,247 169,466 50.47%
CERS CERSNHZ Utility Boards K110 TODD COUNTY WATER DIST 332,466 62,105 63,767 95,950 32,183 50.47%
CERS CERSNHZ Community Action Agencies R093 TRI CO COMM ACTION AGENCY 298,876 55,830 57,324 86,256 28,931 50.47%
CERS CERSNHZ Boards of Education J111 TRIGG CO BD OF ED 2,768,741 517,202 531,044 799,059 268,014 50.47%
CERS CERSNHZ Conservation Districts M111 TRIGG CO CONS DISTRICT 28,547 5,333 5,475 8,239 2,763 50.47%
CERS CERSNHZ Fiscal Courts V111 TRIGG COUNTY FISCAL COURT 1,962,265 366,551 376,362 566,310 189,947 50.47%
CERS CERSNHZ Boards of Education J112 TRIMBLE CO BD OF ED 1,738,366 324,727 333,419 501,692 168,274 50.47%
CERS CERSHZ Fiscal Courts V112 TRIMBLE CO FISCAL COURT 84,777 26,332 26,747 42,956 16,209 60.60%
CERS CERSNHZ Fiscal Courts V112 TRIMBLE CO FISCAL COURT 1,171,782 218,889 224,748 338,176 113,428 50.47%
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CODE CODE Increase
CERS CERSNHZ Libraries K112 TRIMBLE CO LIBRARY 171,293 31,998 32,854 49,435 16,581 50.47%
CERS CERSNHZ Utility Boards N112 TRIMBLE CO WATER DIST 186,387 34,817 35,749 53,791 18,042 50.47%
CERS CERSNHZ Planning Commissions L106 TRIPLE S PLANNING & ZONIN 120,898 22,584 23,188 34,891 11,703 50.47%
CERS CERSNHZ Boards of Education K113 UNION CO BD OF EDUCATION 3,530,320 659,449 677,115 1,018,850 341,735 50.47%
CERS CERSNHZ Special Districts & Boards B113 UNION CO ECONOMIC DEVELOP 79,240 14,802 15,198 22,869 7,670 50.47%
CERS CERSNHZ Libraries N113 UNION CO LIBRARY BD 297,109 55,500 56,985 85,746 28,760 50.47%
CERS CERSNHZ Planning Commissions L113 UNION CO PLANNING COMM 105,869 19,776 20,306 30,554 10,248 50.47%
CERS CERSNHZ Utility Boards D113 UNION CO WATER DISTRICT 223,700 41,787 42,906 64,560 21,654 50.47%
CERS CERSNHZ County Attorneys W113 UNION COUNTY ATTORNEY 7,800 1,457 1,496 2,251 755 50.47%
CERS CERSHZ Fiscal Courts V113 UNION COUNTY FISCAL COURT 226,176 70,250 71,358 114,603 43,245 60.60%
CERS CERSNHZ Fiscal Courts V113 UNION COUNTY FISCAL COURT 2,330,817 435,396 447,051 672,674 225,623 50.47%
CERS CERSHZ Fire Departments V408 UNION EMERGENCY SERVICES 1,677,533 521,042 529,262 850,006 320,744 60.60%
CERS CERSNHZ Special Districts & Boards P057 VALLEY VIEW FERRY AUTHORI 115,935 21,657 22,236 33,459 11,223 50.47%
CERS CERSNHZ Special Districts & Boards B018 W KY ED COOPERATIVE 368,163 68,773 70,614 106,252 35,638 50.47%
CERS CERSNHZ Utility Boards M073 W MCCRACKEN CO WATER DIST 121,895 22,770 23,380 35,179 11,799 50.47%
CERS CERSNHZ Utility Boards N106 W SHELBY WATER DISTRICT 217,941 40,711 41,801 62,898 21,097 50.47%
CERS CERSHZ Fire Departments V608 WALTON FIRE DIST/EMS 1,326,355 411,966 418,465 672,064 253,599 60.60%
CERS CERSNHZ Fire Departments V608 WALTON FIRE DIST/EMS 3,157 590 605 911 306 50.47%
CERS CERSNHZ Boards of Education M008 WALTON/VERONA BD OF ED 2,084,491 389,383 399,805 601,584 201,779 50.47%
CERS CERSNHZ County Attorneys W114 WARREN CO ATTY/CHILD SUPP 571,413 106,740 109,597 164,910 55,313 50.47%
CERS CERSNHZ Planning Commissions J414 WARREN CO PLANNING COMM 692,868 129,428 132,892 199,962 67,070 50.47%
CERS CERSNHZ Libraries K614 WARREN CO PUBLIC LIBRARY 1,172,953 219,108 224,972 338,514 113,542 50.47%
CERS CERSNHZ Boards of Education L114 WARREN COUNTY BD OF ED 16,561,056 3,093,619 3,176,411 4,779,521 1,603,110 50.47%
CERS CERSNHZ County Clerks 39945 WARREN COUNTY CLERKS OFF 1,027,484 191,934 197,071 296,532 99,460 50.47%
CERS CERSNHZ Fiscal Courts V114 WARREN COUNTY FISCAL COUR 7,676,511 1,431,561 1,472,355 2,215,441 743,086 50.47%
CERS CERSHZ Sheriff Departments 39946 WARREN COUNTY SHERIFF 2,182,516 677,924 688,584 1,105,881 417,297 60.60%
CERS CERSNHZ Sheriff Departments 39946 WARREN COUNTY SHERIFF 1,962,566 366,596 376,420 566,396 189,976 50.47%
CERS CERSNHZ County Attorneys W115 WASHINGTON CO ATTORNEY 67,917 12,687 13,026 19,601 6,574 50.47%
CERS CERSNHZ Conservation Districts N115 WASHINGTON CO CONSER DIST 25,740 4,808 4,937 7,429 2,492 50.47%
CERS CERSHZ Fiscal Courts V115 WASHINGTON CO FIS COURT 419,619 130,333 132,390 212,621 80,231 60.60%
CERS CERSNHZ Fiscal Courts V115 WASHINGTON CO FIS COURT 1,486,861 277,746 285,180 429,108 143,928 50.47%
CERS CERSNHZ Libraries M115 WASHINGTON CO LIBRARY BD 130,294 24,339 24,990 37,603 12,612 50.47%
CERS CERSNHZ Boards of Education L115 WASHINGTON CO SCHOOLS 2,106,221 393,436 403,973 607,855 203,882 50.47%
CERS CERSNHZ Boards of Education K116 WAYNE CO BD OF ED 4,309,331 804,983 826,530 1,243,673 417,143 50.47%
CERS CERSNHZ Conservation Districts R116 WAYNE CO CONSERV DIST 48,512 9,062 9,305 14,001 4,696 50.47%
CERS CERSNHZ Libraries M116 WAYNE CO PUBLIC LIBRARY 227,311 42,462 43,598 65,602 22,004 50.47%
CERS CERSNHZ Fiscal Courts V116 WAYNE COUNTY FISCAL COURT 3,676,156 686,662 705,087 1,060,939 355,852 50.47%
CERS CERSNHZ Boards of Education M117 WEBSTER CO BD OF ED 2,913,592 544,259 558,827 840,863 282,036 50.47%
CERS CERSNHZ Conservation Districts J417 WEBSTER CO CONSER DIST 43,095 8,050 8,266 12,437 4,172 50.47%
CERS CERSNHZ Fiscal Courts V117 WEBSTER CO FISCAL COURT 3,245,434 606,239 622,474 936,632 314,158 50.47%
CERS CERSNHZ Libraries K117 WEBSTER CO PUBLIC LIBRARY 152,038 28,401 29,161 43,878 14,717 50.47%
CERS CERSNHZ Utility Boards R117 WEBSTER COUNTY WATER DIST 467,327 87,297 89,633 134,871 45,237 50.47%
CERS CERSNHZ Boards of Education L047 WEST POINT INDEPENDENT SC 164,174 30,668 31,489 47,381 15,892 50.47%
Page 31 of 32
September 7 2017
FY17 FY17 FY18 FY19

CODE CODE Increase
CERS CERSNHZ Utility Boards V500 WEST PULASKI WATER DISTR 350,922 65,552 67,307 101,276 33,969 50.47%
CERS CERSNHZ Utility Boards D135 WESTERN FLEMING WATER DIS 176,843 33,034 33,918 51,037 17,118 50.47%
CERS CERSNHZ Utility Boards K181 WESTERN LEWIS-RECTORVILLE 193,867 36,214 37,184 55,950 18,766 50.47%
CERS CERSNHZ Boards of Education K118 WHITLEY CO BD OF ED 6,184,978 1,155,353 1,186,279 1,784,985 598,706 50.47%
CERS CERSNHZ Conservation Districts B118 WHITLEY CO CONSERV DIST 82,980 15,501 15,916 23,948 8,032 50.47%
CERS CERSHZ Fiscal Courts M118 WHITLEY CO FISCAL COURT 113,040 35,110 35,664 57,278 21,613 60.60%
CERS CERSNHZ Fiscal Courts M118 WHITLEY CO FISCAL COURT 3,689,392 689,178 707,625 1,064,759 357,133 50.47%
CERS CERSNHZ Utility Boards D118 WHITLEY CO WATER DIST 169,562 31,674 32,522 48,936 16,414 50.47%
CERS CERSNHZ County Attorneys W118 WHITLEY COUNTY ATTORNEY 35,000 6,538 6,713 10,101 3,388 50.47%
CERS CERSNHZ Boards of Education R118 WILLIAMSBURG IND BD OF ED 981,988 183,435 188,345 283,402 95,056 50.47%
CERS CERSNHZ Boards of Education J041 WILLIAMSTOWN INDEPNDNT SC 1,490,271 278,383 285,834 430,092 144,258 50.47%
CERS CERSNHZ Development Authorities C025 WINCHESTER CLARK COUNTY 96,014 17,935 18,416 27,710 9,294 50.47%
CERS CERSNHZ Utility Boards M025 INDUSTRIAL
WINCHESTERAUTHORITY
MUNICIPAL UTIL 2,952,294 551,489 566,250 852,032 285,782 50.47%
CERS CERSNHZ Tourist Commissions D025 WINCHESTER-CLARK COUNTY TOURISM 66,592 12,439 12,772 19,219 6,446 50.47%
CERS CERSNHZ Boards of Education J119 WOLFE CO BD OF EDUCATION 2,015,586 376,512 386,589 581,698 195,109 50.47%
CERS CERSNHZ Conservation Districts N119 WOLFE CO CONSER DISTRICT 36,731 6,861 7,045 10,600 3,556 50.47%
CERS CERSNHZ Fiscal Courts M119 WOLFE CO FISCAL COURT 1,073,005 200,437 205,802 309,669 103,867 50.47%
CERS CERSNHZ County Attorneys W119 WOLFE COUNTY ATTORNEY 97,840 18,277 18,766 28,237 9,471 50.47%
CERS CERSNHZ Libraries K119 WOLFE COUNTY LIBRARY 58,100 10,853 11,144 16,768 5,624 50.47%
CERS CERSNHZ Utility Boards R063 WOODCREEK WATER DISTRICT 1,840,695 343,842 353,045 531,224 178,179 50.47%
CERS CERSNHZ Boards of Education J120 WOODFORD CO BD OF ED 5,715,854 1,067,721 1,096,301 1,649,595 553,295 50.47%
CERS CERSNHZ Conservation Districts P120 WOODFORD CO CONSERV DIST 41,819 7,812 8,021 12,069 4,048 50.47%
CERS CERSHZ Fire Departments AS20 WOODFORD CO FIRE DISTRICT 246,790 76,653 77,862 125,048 47,186 60.60%
CERS CERSHZ Fiscal Courts V120 WOODFORD CO FISCAL COURT 963,502 299,264 303,985 488,206 184,222 60.60%
CERS CERSNHZ Fiscal Courts V120 WOODFORD CO FISCAL COURT 3,113,119 581,484 597,096 898,446 301,350 50.47%
CERS CERSNHZ Planning Commissions N120 WOODFORD CO PLAN ZONING 237,204 44,310 45,496 68,457 22,961 50.47%
CERS CERSNHZ County Attorneys W120 WOODFORD COUNTY ATTORNEY 169,892 31,736 32,585 49,031 16,446 50.47%
CERS CERSNHZ Libraries M120 WOODFORD COUNTY LIBRARY 504,980 94,330 96,855 145,737 48,882 50.47%
CERS CERSHZ Fire Departments L956 WORTHINGTON FIRE DEPT 2,151,075 668,124 678,664 1,089,950 411,286 60.60%
CERS CERSNHZ Fire Departments L956 WORTHINGTON FIRE DEPT 100,634 18,798 19,302 29,043 9,741 50.47%
CERS CERSHZ Fire Departments G015 ZONETON FIRE PROT DIST 681,052 211,535 214,872 345,089 130,217 60.60%
CERS CERSNHZ Fire Departments G015 ZONETON FIRE PROT DIST 8,640 1,614 1,657 2,494 836 50.47%
$3,027,135,857 $634,271,516 $649,384,591 $994,899,829 $345,515,237
Page 32 of 32
September 7 2017

2017 09 07 - Chilton LTR To CERS Employers Re Pension

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Office of State Budget Director

284 Capitol Annex, 702 Capitol Avenue

September 7, 2017 Contact: John E. Chilton

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