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CITY OF PARIS, TEXAS <br />Notes to Financial. Statements (Continued) <br />September 30, 2025 <br />IV. Detailed Notes,ggA11 Activities................. and Funds (Continued) <br />G. Other Post Employment Benefit (OPER) Obligations (Continued) <br />1. Supplemental Death Benefits Fund (Continued) <br />OPEB Ex tense and,Deferred Outflows of ,Resources and Deferred, Inflows of Resources Related to OPEBs <br />For the year ended September 30, 2025, the City recognized OPEB expense in the amount of $(30,054). <br />At September 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources <br />related to OPEBs from the following sources: <br />Difference Between Expected and Actual Economic Experience <br />(Net of Current Year Amortization) <br />Changes in Actuarial Assumptions <br />Differences Between Projected and Actual Investment Earnings <br />(Net of Current Year Amortization) <br />Contributions Subsequent to the Measurement Date <br />Total <br />Deferred Outflows <br />of Resources <br />4,969 <br />33,834 <br />151 <br />Deferred Inflows <br />of Resources <br />30,262 <br />162,293 <br />$ 92 954 $ 192 555 <br />$54,151 reported as deferred outflows of resources related to SDBF OPEB resulting from contributions <br />subsequent to the measurement date, will be recognized as a reduction of the net pension liability for the year <br />ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to <br />OPEB, will be recognized in pension expense as follows: <br />Fiscal Year Ended September 30, <br />2026 <br />$ (132,119) <br />2027 <br />(6,011) <br />2028 <br />(3,660) <br />2029 <br />(11,962) <br />2030 <br />- <br />Thereafter <br />- <br />Total $ (153,7521 <br />2. City of Paris Retiree Health Care Plan <br />Plan Description <br />The City has in effect a single employer plan (the Plan) adopted by City Council resolution whereby people who <br />retire before age sixty-five will be provided with health care coverage until they become sixty-five. The <br />contribution requirements of the government are established and may be amended by the governing council. The <br />Plan covers retiree benefits with no segregation of assets and therefore does not meet the definition of a trust <br />under GASB No. 75 (i.e., no assets are accumulated for OPEB). The Plan issues a stand-alone financial report. <br />63 <br />