Delaware County, Indiana
Schedule of Net OPEB Liability -
Last 10 Fiscal Years*
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| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| 1. Total OPEB liability | $6,858,151 |
$7,834,832 |
$5,579,096 |
$5,654,280 |
$6,775,029 |
$6,751,494 |
| 2. Plan fiduciary net position | - | - | - | - | - | - |
| 3. Total OPEB liability | $6,858,151 |
$7,834,832 |
$5,579,096 |
$5,654,280 |
$6,775,029 |
$6,751,494 |
| 4. Plan fiduciary net position as a percentage of total OPEB liability = (2) / (1) | 0% | 0% | 0% | 0% | 0% | 0% |
| 5. Covered payroll | $26,906,258 |
$26,418,005 |
$20,408,371 |
$19,881,511 |
$20,062,834 |
$18,448,117 |
| 6. Total OPEB liability as a percentage of covered payroll = (3) / (5) | 25.5% | 29.7% | 27.3% | 28.4% | 33.8% | 36.6% |
Notes to schedule:
*Additional years will be added until 10 years of historical data is shown.