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CITY OF EUGENE, OREGON <br />Notes to Required Supplementary Information <br />(2) Schedule of City’s Proportionate Share of the Net OPEB RHIA Asset (Liability) <br />The City’s proportionate share of the net OPEB (RHIA) asset (liability) is actuarially determined by comparing the <br />City’s projected long-term contributions to OPERS to the total projected long-term contributions to the plan from all <br />employers. <br />2017 2018 2019 <br />Proportion of the net OPEB asset (liability) 1.05% 1.01% 1.02% <br />Proportionate share of the net OPEB asset (liability) $ (286,227) 422,740 1,140,586 <br />Covered payroll 100,127,793 103,471,224 107,069,591 <br />Proportionate share of the net OPEB asset (liability) <br /> as a percentage of its covered payroll -0.29% 0.41% 1.07% <br />Plan fiduciary net position as a percentage of the total <br /> OPEB asset (liability)94.20% 108.90% 108.90% <br />Schedule of City Contributions <br />2017 2018 2019 <br />Contractually required contribution $ 307,063 494,750 516,738 <br />Contributions in relation to the contractually required contribution (307,063) (494,750) (516,738) <br />Contribution deficiency (excesses) $ 0 0 0 <br />Covered payroll 103,471,224 107,069,591 112,855,413 <br />Contributions as a percentage of covered payroll 0.30% 0.46% 0.46% <br />(3) Schedule of Changes in the City’s Total OPEB RHLI Asset (Liability) <br />2019 <br />Service cost $ (861,347) <br />Interest (645,964) <br />Differences between expected and actual experience (1,113,421) <br />Changes of assumptions or other input 98,644 <br />Benefit payments 2,328,882 <br />Net change in total OPEB liability (193,206) <br />Total OPEB liability - beginning (17,528,794) <br />Total OPEB liability - ending $(17,722,000) <br />Note: Only the information for the years available is presented in the above schedules. <br />86 <br />December 9, 2019, Meeting - Item 2CCC Agenda - Page 130