Laserfiche WebLink
CITY OF PARIS, TEXAS <br />Required Supplementary Information <br />City of Paris Retiree Health Care Plan - <br />Schedule of Changes in Total OPEB Liability and Related Ratios <br />Year Ended September 30, 2020 <br />Total OPEB Liability <br />Service Cost <br />Interest <br />Changes in Benefit Terms <br />Differences Between Expected and Actual Experience <br />Changes in Assumptions <br />Benefit Payments, Including Refunds of Employee Contributions <br />Net Change in Total OPEB Liability <br />Total OPEB Liability - Beginning <br />Total OPEB Liability - Ending <br />Covered Payroll <br />City's Total OPEB Liability as a Percentage of Covered <br />Payroll <br />Plan Year Ended December 31, <br />2019 2018 <br />Schedule 7 <br />2017 <br />$ 34,501 $ 36,808 $ 36,410 <br />60,652 55,250 61,432 <br />(174,952) (10,869) - <br />120,032 (36,122) 51,925 <br />(74,044) (82,466) (103,929) <br />(33,811) (37,399) 45,838 <br />1,654,600 1,691,999 1,646,161 <br />$ 1,620,789 $ 1,654,600 $ 1,691,999 <br />$ 3,799,135 $ 4,814,704 $ 5,284,495 <br />42.66% 34.37% 32.02% <br />Note: The pension schedules in the required supplementary information are intended to show information for ten years. Additional years' <br />information will be displayed as it becomes available. <br />72 <br />