Debt Service Fund – Schedule of Revenues, Expenditures and Changesin Fund Balance – Budget and Actual

Post-Employment Benefits Other Than Pensions

Schedule of Changes in Total OPEB Liability and Related Ratios

Last 10 Fiscal Years

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

Schedule of Changes in Total OPEB Liability and Related Ratios Last 10 Fiscal Years 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012

$ 185,326 $ 173,158 $ 132,977 $ 140,410 N/A 54,960 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

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

11,435 (115,988) 134,468 (119,139) N/A (215,793) (116,196) (110,772) (135,863) N/A 35,928 106,068 248,434 (36,521) 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 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 2,550,360 2,514,432 2,408,364 2,159,930 2,196,451 N/A N/A N/A N/A N/A 56,452,482 55,899,049 53,649,127 50,439,938 49,581,247 N/A N/A N/A N/A N/A 4 .52% 4 .50% 4 .49% 4 .28% 4 .43% 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 .

Note: Assets are not accumulated in a trust that meets the criteria of GASB codificaiton P22 .101 or P52 .101 to pay benefits for the OPEB plan .