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CITY OF PARIS, TEXAS Notes to Financial Statements (Continued) September 30, 2025 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 Plan Net 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 Exp±ensenand Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs For the year ended September 30, 2025, the City recognized OPEB expense in the amount of $215,240. At September 30, 2025, 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 115,106 162,958 Deferred Inflows of Resources 334,563 149,810 $ 278 064 $ 484 373 Deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date of $162,958, will be recognized as a reduction of the OPEB liability for the year ending September 30, 2025. 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, 2026 $ (260,128) 2027 (106,766) 2028 (2,373) 2029 - 2030 - Thereafter - Total $ (369,2677 H. Water Sales and Commitments 1. Water Sales The City has contracts extending for several years to sell treated and untreated water to six entities. Total water sales under these contracts to these entities during the year ended September 30, 2025, were approximately $3,449,342. 66