ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 104
NOTES TO FINANCIAL STATEMENTS
CITY OF EUSTIS, FLORIDA
(Continued)
Note 6 - Other Postemployment Benefits (Continued)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB
For the year ended September 30, 2021, the City recognized OPEB income of $43,253. On
September 30, 2021, the City had deferred outflows of resources and deferred inflows of
resources related to OPEB from the following sources:
Deferred
Outflows of
Resources
Differences between Expected and
Actual Experience
$
Changes in Assumptions
Contributions Subsequent to the Measurement Date
$
Deferred
Inflows of
Resources
-
$ (1,451,724)
544,640
(610,489)
120,552
665,192
$ (2,062,213)
Deferred inflows of resources shown above will be recognized in OPEB expense in the
following years:
Fiscal Year Ending:
September 30, 2022
September 30, 2023
September 30, 2024
September 30, 2025
September 30, 2026
Thereafter
Total
$
$
(239,557)
(239,557)
(239,557)
(239,557)
(142,318)
(417,027)
(1,517,573)
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