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CITY OF PARIS, TEXAS <br />Notes to Financial Statements (Continued) <br />September 30, 2021 <br />IV. Detailed Notes on All Activities and Funds (Continued) <br />G. Other Post Employment Benefit (OPER) 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, 2021, the City recognized OPER expense in the amount of $83,492. <br />At September 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources <br />related to OPEBs from the following sources: <br />Deferred Outflows Deferred Inflows <br />of Resources of Resources <br />Difference Between Expected and Actual Economic Experience <br />(Net of Current Year Amortization) $ - $ 127,449 <br />Changes in Actuarial Assumptions 152,311 18,752 <br />Contributions Subsequent to the Measurement Date 63,679 - <br />Total $ 215,990 $ 146,201 <br />$63,679 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent <br />to the measurement date, will be recognized as a reduction of the OPEB liability for the year ending <br />September 30, 2022. Other amounts reported as deferred outflows and inflows of resources related to <br />pensions, will be recognized in pension expense as follows: <br />Fiscal Year Ended September 30, <br />2022 <br />$ 2,014 <br />2023 <br />2,014 <br />2024 <br />(4,322) <br />2025 <br />2,704 <br />2026 <br />3,700 <br />Thereafter - <br />Total $ 6,110 <br />57 <br />