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CITY OF SAN LEANDRO
<br />Notes to Required Supplementary Information
<br />For the year ended June 30, 2019
<br />Other Postemployment Benefits - Single -Employer Plan
<br />Schedule of Changes in the Net OPEB Liability and Related Ratios
<br />Last Ten Fiscal Years (1)(2)
<br />For the Measurement Period Ended June 30
<br />Total OPEB Liability
<br />Service Cost
<br />Interest
<br />Changes of benefit terms
<br />Differences between expected and actual experience
<br />Changes of assumptions
<br />Implicit rate subsidy fulfilled
<br />Benefit Payments
<br />Net change in Total OPEB Liability
<br />Total OPEB Liability at beginning of year
<br />Total OPEB Liability at end of year
<br />Plan Fiduciary Net Position
<br />Contributions - employer
<br />Contributions - employer for implicit subsidy
<br />Contributions - member
<br />Net investment income
<br />Benefit payments
<br />Impicit subsidy fulfilled
<br />Administrative expenses
<br />Net change in Plan Fiduciary Net Position
<br />Plan Fiduciary Net Position at beginning of year
<br />Plan Fiduciary Net Position at end of year
<br />Authority's Net OPEB Liability (Asset) at end of year
<br />Plan's Fiduciary Net Position as percentage of Total
<br />OPEB Liability
<br />Covered employee payroll
<br />Net OPEB Liability as percentage of covered payroll
<br />2017
<br />2018
<br />2019
<br />-
<br />733,837
<br />$ 709,979 $
<br />673,551
<br />$ 692,916
<br />1,027,370
<br />1,054,962
<br />1,067,353
<br />-
<br />-
<br />1,270,076.00
<br />-
<br />440,394
<br />1,975,353
<br />-
<br />(733,837)
<br />-
<br />(1,538,260)
<br />(802,834)
<br />(1,508,460)
<br />199,089
<br />632,236
<br />3,497,238
<br />18,636,426
<br />18, 83 5,515
<br />19,467,751
<br />$ 18,835,515 $ 19,467,751 $ 22,964,989
<br />$ 8,488,260 $
<br />1,552,834 $
<br />2,508,460
<br />-
<br />733,837
<br />-
<br />640,483
<br />528,900
<br />1,047,583
<br />(1,538,260)
<br />(802,834)
<br />(1,508,460)
<br />-
<br />(733,837)
<br />-
<br />(40,605)
<br />(67,811)
<br />(36,472)
<br />7,549,878
<br />1,211,089
<br />2,011,111
<br />6,115,430
<br />13,665,308
<br />14,876,397
<br />$ 13,665,308 $ 14,876,397 $ 16,887,508
<br />$ 5,170,207 $ 4,591,354 $ 6,077,481
<br />Notes:
<br />(1) Fiscal year 2017 was the first year of implementation for GASB 74
<br />(2) Fiscal year 2018 was the fust year of implementation for GASB 75
<br />L
<br />72.6% 76.4% 73.5%
<br />$34,267,955 $33,357,709 $42,275,248
<br />15.09% 13.76% 14.38%
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