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CITY OF EUGENE, OREGON <br /> <br />Notes to Basic Financial Statements <br /> <br />continued <br />(5) Other Information, continued <br /> <br />(F) Other Post-Employment Benefits (OPEB) – Retiree Health and Life Insurance Plan (RHLI), continued <br /> <br />OPEB Assets, Liabilities, OPEB Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources <br />Related to OPEB, continued <br /> <br />For the year ended June 30, 2018, the City recognized OPEB expense (income) of $334,238. At June 30, 2018, the <br />City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following <br />sources: <br /> <br />Deferred <br />outflows of <br />resources <br />Contributions subsequent to the measurement date $2,328,883 <br />$ 2,328,883 <br /> <br />The $2,328,883 reported as deferred outflows of resources related to OPEB resulting from City contributions <br />subsequent to the measurement date will be recognized as a reduction of the net OPEB liability (asset) in the year <br />ending June 30, 2019. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />81 <br />December 10, 2018, Meeting - Item 2D