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CITY OF PARIS, TEXAS Notes to Financial Statements (Continued) September 30, 2023 IV. Detailed Notes „on All Activities and Funds (Continued) G. Other Post Employment Benefit (OPEB) Obligations (Continued) 2. City of Paris Retiree Health Care Plan (Continued) OPEB PlanNet Position Detailed information about the plan's net position is available in a separately -issued TMRS financial report. That report may be obtained at 1444 N. Main Street, Paris, Texas 75460. OPEB Ex, ense andDeferredOutflows of Resources and Deferred Inflows mof Resources Related to OPEBs For the year ended September 30, 2023, the City recognized OPEB expense in the amount of $(31,690). The aggregate OPEB expense for the Supplemental Death Benefits Fund and the City of Paris Retiree Health Care Plan for the year ended September 30, 2023 was $(15,746). At September 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to OPEBs from the following sources: Difference Between Expected and Actual Economic Experience (Net of Current Year Amortization) Changes in Actuarial Assumptions Contributions Subsequent to the Measurement Date Total Deferred Outflows of Resources 118,082 161,174 Deferred Inflows of Resources 201,242 304,473 $ 279.256 $ 505,715 $161,174 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date, will be recognized as a reduction of the OPEB liability for the year ending September 30, 2024. Other amounts reported as deferred outflows and inflows of resources related to OPEB, will be recognized in pension expense as follows: Fiscal Year Ended September 30, 2024 $ (129,030) 2025 (122,004) 2026 (103,122) 2027 (33,477) 2028 - Thereafter - Total $ i387,633'b 64