University of Oregon 2019 Annual Financial Report
Required Supplementary Information
For the Year Ended June 30, 2019 (dollars in thousands)
Schedule of UO's Proportionate Share of Net Pension Liability / (Asset)
Public Employees Retirement System
Data reported is measured as of June 30, (measurement date)
UO's portion of net pension liability
2019
2018
2017
2016
2015
UO's proportionate share of the net pension liability (asset)
UO's covered payroll
$
$
2.017%
2.215%
1.907%
305,554 $ 298,606 $ 286,241 $
220,698 $ 213,982 $ 208,995 $
1.654%
1.653%
94,966 $
(37,466)
201,223 $ 188,048
UO's proportional share of the net pension liability (asset) as a percentage
of its covered payroll
Plan fiduciary net position as a percentage of the total pension liability
138.45%
82.07%
139.55%
83.12%
136.96%
80.53%
47.19%
(19.9%)
91.88%
103.59%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is compiled, the information presented is for those
years for which information is available.
Data reported as of June 30,
Statutorily-required contribution
Contributions made
Schedule of UO Contributions
Public Employees Retirement System
2019
$
29,069 $
29,069
2018
28,235 $
28,235
2017
2016
19,886 $ 19,845 $
19,886
19,845
2015
17,662
17,662
201,223
Contribution (deficiency) excess
UO's covered payroll
Contributions as a percentage of covered payroll
$ 233,008 $ 220,698 $ 213,982 $ 208,995 $
12.48%
12.79%
9.29%
9.50%
8.78%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is compiled, the information presented is for those
years for which information is available.
Schedule of UO's Proportionate Share of the Net OPEB Liability / (Asset)
Retirement Health Insurance Account (RHIA)
Data reported is measured as of June 30, (measurement date)
UO's proportion of the net OPEB-RHIA liability
UO's proportionate share of the net OPEB-RHIA liability / (asset)
UO's covered payroll
2019
2018
2017
2.196%
2.501%
2.096%
$
(2,452) $ (1,044) $
569
$ 329,731 $ 317,777 $ 308,031
UO's proportionate share of the net OPEB-RHIA liability / (asset)
as a percentage of its covered payroll
Plan fiduciary net position as a percentage of the total OPEB-RHIA liability
(0.74%)
124.0%
(0.33%)
108.9%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is compiled, the
information presented is for those years for which information is available.
0.18%
94.1%
Data reported as of June 30,
Statutorily-required contribution
Contributions made
Schedule of UO's Contributions
Retirement Health Insurance Account (RHIA)
2019
2018
2017
$
1,026 $
1,026
980 $
980
1,017
1,017
Contribution (deficiency) excess
UO's covered payroll
Contributions as a percentage of covered payroll
$ 345,614 $ 329,731 $ 317,777
0.30%
0.30%
0.32%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is compiled, the
information presented is for those years for which information is available.
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