Food Service Fund – Budgetary Comparison Schedule

Schedule of Changes in Total OPEB Liability and Related Ratios

Total OPEB Liability

Service cost Interest on total OPEB liability Effect of changes to benefit terms Effect of economic/demographic (gains) or losses Effect of assumption changes or inputs Benefit payments Net change in total OPEB liability Total OPEB liability, beginning Total OPEB liability, ending Covered payroll Total OPEB liability as % of covered payroll

Last 10 Fiscal Years

2020 2019 2018 2017 2016 2015 2014 2013 2012 2011

$ 173,158 $ 132,977 $ 140,410 N/A 69,153 91,761 78,071 N/A - - - N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

95,941 - - N/A N/A N/A N/A N/A N/A N/A

(115,988) 134,468 (119,139) N/A (116,196) (110,772) (135,863) N/A 106,068 248,434 (36,521) N/A 2,408,364 2,159,930 2,196,451 N/A

N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2,514,432 2,408,364 2,159,930 2,196,451 N/A N/A N/A N/A N/A N/A 55,899,049 53,649,127 50,439,938 49,581,247 N/A N/A N/A N/A N/A N/A 4 .50% 4 .49% 4 .28% 4 .43% N/A N/A N/A N/A N/A N/A

*Years prior to 2018 are not calculated using GASB 75 requirements and therefore are not shown .