Delaware County, Indiana
Schedule of Changes in the County's Total OPEB Liability and Related Ratios -
Last 10 Fiscal Years*
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| Net OPEB Liability | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total OPEB Liability | ||||||||||||
| Service cost | $ | 336,862 | $ | 225,006 | $ | 215,498 | $ | 309,612 | $ | 311,108 | $ | 241,452 |
| Interest | 338,409 | 223,737 | 244,526 | 155,344 | 146,340 | 200,243 | ||||||
| Change in Plan Provisions | (47,966) | 226,122 | 73,250 | 77,446 | - | - | ||||||
| Differences between expected and actual experience | (1,183,803) | 1,220,806 | (333,961) | (578,110) | (46,704) | - | ||||||
| Changes in assumptions | 115,317 | 785,595 | 122,354 | (722,059) | (65,953) | 558,740 | ||||||
| Benefit payments | (535,500) | (425,530) | (396,851) | (362,982) | (321,256) | (297,460) | ||||||
| Net change in total pension liability | (976,681) | 2,255,736 | (75,184) | (1,120,749) | 23,535 | 702,975 | ||||||
| Total OPEB Liability, Beginning | 7,834,832 | 5,579,096 | 5,654,280 | 6,775,029 | 6,751,494 | 6,048,519 | ||||||
| Total OPEB Liability, Ending (1) | $ | 6,858,151 | $ | 7,834,832 | $ | 5,579,096 | $ | 5,654,280 | $ | 6,775,029 | $ | 6,751,494 |
| Plan Fiduciary Net Position | ||||||||||||
| Contributions | $ | 535,500 | $ | 425,530 | $ | 396,851 | $ | 362,982 | $ | 321,256 | $ | 297,460 |
| Benefit payments | (535,500) | (425,530) | (396,851) | (362,982) | (321,256) | (297,460) | ||||||
| Net change in plan fiduciary net position | - | - | - | - | - | - | ||||||
| Plan Fiduciary Net Position, Beginning | - | - | - | - | - | - | ||||||
| Plan Fiduciary Net Position, Ending (2) | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - |
| Total OPEB Liability (Asset), Ending (1) - (2) | $ | 6,858,151 | $ | 7,834,832 | $ | 5,579,096 | $ | 5,654,280 | $ | 6,775,029 | $ | 6,751,494 |
Notes to schedule:
*Additional years will be added until 10 years of historical data is shown.