FIDUCIARY NET POSITION Exhibit 39: Combining Statement of Fiduciary Net Position

CITY OF SUFFOLK, VIRGINIA EXHIBIT 18

Date REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CONTRIBUTIONS -- OPEB PLAN LOCALLY OWNED OPEB TRUST FOR THE YEAR ENDED JUNE 30,

Actuarially Determined Contribution Contributions in Relation to Required Contribution Contribution Deficiency (Excess)

Employer's Covered Payroll Contributions as a % of Covered Payroll

City Plan:

2013 2,999,000$ 3,250,647$ (251,647)$ 55,725,400$ 5.83% 2014 2,999,000 2,621,943 377,057 53,941,000 4.86% 2015 3,077,600 3,503,479 (425,879) 53,941,000 6.50% 2016 3,182,500 3,501,603 (319,103) 58,111,943 6.03% 2017 1,083,859 3,340,696 (2,256,837) 58,111,943 5.75% 2018 734,245 2,488,906 (1,754,661) 67,302,874 3.70% 2019 1,330,615 1,655,212 (324,597) 61,416,353 2.70% 2020 1,330,615 1,349,107 (18,492) 69,886,884 1.93% 2021 1,702,081 1,742,451 (40,370) 69,886,884 2.49% 2022 1,702,081 1,803,210 (101,129) 75,470,202 2.39%

School Board

2013 2,439,200$ 1,467,100$ 972,100$ 58,391,400$ 2.51% 2014 1,285,500 1,312,268 (26,768) 58,391,400 2.25% 2015 1,339,100 1,631,285 (292,185) 55,537,800 2.94% 2016 112,200 1,578,887 (1,466,687) 55,537,800 2.84% 2017 613,629 1,822,143 (1,208,514) 79,940,967 2.28% 2018 613,629 1,063,180 (449,551) 80,618,413 1.32% 2019 588,348 1,053,194 (464,846) 81,801,705 1.29% 2020 1,435,329 621,810 813,519 84,334,164 0.74% 2021 - 267,861 (267,861) 90,628,803 0.30% 2022 - 304,691 (304,691) 94,222,692 0.32%

CITY OF SUFFOLK, VIRGINIA EXHIBIT 19

REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF ANNUAL MONEY WEIGHTED RATE OF RETURN ON OPEB PLAN INVESTMENTS LOCALLY OWNED OPEB TRUST FOR THE YEAR ENDED JUNE 30,

City OPEB Trust

School Board OPEB Trust

2017 13.04% 15.52% 2018 9.52% 9.52% 2019 4.67% 4.67% 2020 4.88% 4.88% 2021 30.05% 30.05% 2022 -9.28% -9.28%

Schedule is intended to show information for 10 years. Since 2017 is the first year of this presentation, no other data is available. Additional years will be included as they become available.