City of Oakwood, Ohio
Required Supplementary Information
Schedule of the City's Proportionate Share
of the Net Postemployment Benefits Other Than Pension (OPEB) Liability (Asset)
Ohio Public Employees Retirement System
Last Eight Fiscal Years (1)
Scroll horizontally to view all eight fiscal years →
| Description | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| City's Proportion of the Net OPEB | ||||||||
| Liability (Asset) | 0.02909900% | 0.02797100% | 0.28768000% | 0.02890500% | 0.02812000% | 0.02832100% | 0.02881000% | 0.02886130% |
| City's Proportionate Share of the Net | ||||||||
| OPEB Liability (Asset) | ($262,625) | $176,363 | ($901,058) | ($514,966) | $3,884,103 | $3,692,390 | $3,128,554 | $2,807,899 |
| City's Covered Payroll | $4,886,957 | $4,413,929 | $4,276,236 | $4,168,979 | $4,036,029 | $3,884,000 | $3,856,408 | $3,758,758 |
| City's Proportionate Share of the Net | ||||||||
| OPEB Liability (Asset) as a Percentage | ||||||||
| of its Covered Payroll | -5.37% | 4.00% | -21.07% | -12.35% | 96.24% | 95.07% | 81.13% | 74.70% |
| Plan Fiduciary Net Position as a | ||||||||
| Percentage of the Total OPEB | ||||||||
| Liability (Asset) | 107.76% | 94.79% | 128.23% | 115.57% | 47.80% | 46.33% | 54.14% | 54.04% |
(1) - The schedule is intended to show information for the past 10 years and the additional years information will be displayed as it becomes available. Information prior to 2017 is not available.
Note - Amounts presented as of the City's measurement date which is the prior fiscal year end.
See accompanying notes to the required supplementary information.