Prince William County Service Authority Required Supplementary Information (Unaudited) Schedule of Changes in Total OPEB Liability and Related Ratios – Health Benefits June 30, 2019 Total OPEB Liability Service cost Interest Effect of economic/demographic gains or losses Effect of assumption changes or other inputs Benefit payments Net change in total OPEB liability Total OPEB liability - beginning Total OPEB liability - ending Total OPEB liability as a percentage of covered-employee payroll Covered-employee payroll $ 609,660 476,771 611,750 203,685 (880,214) 1,021,652 13,448,690 $ 14,470,342 51.34% $ 28,187,573 $ 574,033 503,012 – 372,635 (841,386) 608,294 12,840,396 $ 13,448,690 50.75% $ 26,498,366 June 30, 2018 June 30, 2017 $ 592,753 460,115 – (367,046) (790,802) (104,980) 12,945,376 $ 12,840,396 54.36% $ 23,622,592 This schedule is presented with the requirement to show information for ten years. However, until a full ten-year trend is compiled, the Authority will present information for those years which information is available. See accompanying notes to required supplementary information. 82 FINANCIAL SECTION REQUIRED SUPPLEMENTARY INFORMATION
Prince William County Service Authority | 4 County Complex Court Woodbridge, VA 22192
.png?v=1724343087134)
