ACFR FY 2022 FINAL BOOK - Flipbook - Page 136
FINANCIAL SECTION
City of Eustis, Florida
City of Eustis, Florida
Schedule of Changes in Total OPEB Liability and Related Ratios
Last Ten Measurement Years*
For The Year Ended September 30, 2022
2022
2021
2020
2018
2019
Total OPEB Liability
Service Cost
Interest
Difference between Expected and
Actual Experience
Change of Assumptions and Other
Inputs
benefit payments
Net Change in Total OpEb Liability
$
84,098
51,976
-
$
121,231
$
83,533
75,073
94,301
133,150
128,821
-
(1,314,663)
178,131
502,669
(23,855)
(120,552)
(166,315)
(137,507)
36,968
(456,204)
542,996
21,446
(664,324)
$
$
199,474
124,166
(828,724)
(195,792)
(78,140)
(1,272,339)
(583,224)
Total OpEb Liability - beginning
2,328,007
2,784,211
2,241,215
3,513,554
4,096,778
Total OPEB Liability - Ending
$ 2,364,975
$ 2,328,007
$ 2,784,211
$ 2,241,215
$ 3,513,554
Covered-Employee payroll
$ 11,238,155
$ 10,278,551
$ 10,278,511
$ 10,452,935
$ 10,296,568
Total OpEb Liability as a percentage of
Covered-Employee payroll
21�04%
22�65%
27�09%
21�44%
34�12%
Fiscal year 2022 presents information on the plan’s measurement year ended September 30, 2021�
Notes to the Schedule:
*Note 1: GASb 75 requires information for 10 years� However, until a full 10-year trend is compiled, the District is presenting information for only those
years for which information is available�
Note 2: No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASb 75�
136
Annual Comprehensive Financial Report | September 30, 2022