Prince William County Service Authority Required Supplementary Information (Unaudited) Schedule of Changes in Total OPEB Liability and Related Ratios – HIC Program June 30, 2019 Total HIC OPEB Liability Service cost Interest Difference between actual and expected experience Changes of assumptions Benefit payments Net change in total HIC OPEB liability Total HIC OPEB liability - beginning Total HIC OPEB liability - ending (a) Plan Fiduciary Net Position Contributions - employer Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other Net change in plan fiduciary net position Plan fiduciary net position - beginning Plan fiduciary net position - ending (b) Net HIC OPEB liability - ending (a) - (b) Plan fiduciary net position as a percentage of the total HIC OPEB liability - end of year Covered-employee payroll Total HIC OPEB liability as a percentage of covered-employee payroll $ 19,224 38,101 36,748 14,536 (37,946) 70,663 563,273 $ 633,936 $ 36,426 22,663 (37,946) (488) (26) 20,629 351,013 $ 371,642 $ 262,294 58.62% $ 28,187,573 0.93% $ 19,982 35,302 26,024 – (44,708) 36,600 526,673 $ 563,273 $ 43,908 23,144 (44,708) (559) (1,635) 20,150 330,863 $ 351,013 $ 212,260 62.32% $ 26,498,366 2.13% $ June 30, 2018 June 30, 2017 21,939 35,563 – (24,831) (28,085) 4,586 522,087 $ 526,673 $ 40,004 33,703 (28,085) (566) 1,635 46,691 284,172 $ 330,863 $ 195,810 62.82% $ 23,622,592 2.23% 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 for which information is available. See accompanying notes to required supplementary information. 86 FINANCIAL SECTION REQUIRED SUPPLEMENTARY INFORMATION
Prince William County Service Authority | 4 County Complex Court Woodbridge, VA 22192
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