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CITY OF PARIS, TEXAS <br />Notes to Financial Statements (Continued) <br />September 30, 2020 <br />IV. Detailed Notes on All Activities and Funds (Continued) <br />G. Other Post Employment Benefit (OPEB) Obligations (Continued) <br />2. City of Paris Retiree Health Care Plan (Continued) <br />OPEB Plan Net Position <br />Detailed information about the plan's net position is available in a separately -issued TMRS financial report. That <br />report may be obtained at 1444 N. Main Street, Paris, Texas 75460. <br />OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs <br />For the year ended September 30, 2020, the City recognized OPEB expense in the amount of $59,971. <br />At September 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources <br />related to OPEBs from the following sources: <br />Difference Between Expected and Actual Economic Experience <br />(Net of Current Year Amortization) <br />Changes in Actuarial Assumptions <br />Contributions Subsequent to the Measurement Date <br />Total <br />Deferred Outflows Deferred Inflows <br />of Resources of Resources <br />125,790 <br />46,603 <br />151,437 <br />24,542 <br />$ 172,393 $ 175,979 <br />$46,603 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent <br />to the measurement date will be recognized as a reduction of the OPEB liability for the year ending <br />September 30, 2020. Other amounts reported as deferred outflows and inflows of resources related to <br />pensions will be recognized in pension expense as follows: <br />Fiscal Year Ended September 30, <br />2021 <br />$ (8,909) <br />2022 <br />(8,909) <br />2023 <br />(8,909) <br />2024 <br />(15,245) <br />2025 <br />(8,217) <br />Thereafter <br />- <br />Total $ (50,189) <br />56 <br />