Required Supplementary Information: Schedule of Changes in the Net OPEB Liability and Related Ratios

CITY OF ORINDA SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS City of Orinda OPEB Plan - Agent Multiple Employer Last 10 fiscal years*

Measurement Date 6/30/2018 (1) 6/30/2019 (1) 6/30/2020 6/30/2021

Total OPEB Liability (1)

Service Cost

$44,208 $42,927 $23,572 $24,279 Interest 15,049 17,516 30,444 16,603 Differences between expected and actual experience (1,843) (5,409) (171,172) (40,314) Changes of assumptions (16,988) 27,443 (90,802) 47,471 Benefit payments (6,381) (6,131) (9,245) (13,063) Net change in total OPEB liability 34,045 76,346 (217,203) 34,976 Total OPEB liability - beginning (a) 377,920 411,965 488,311 271,108

Total OPEB liability - ending (b)

$411,965 $488,311 $271,108 $306,084

Plan fiduciary net position

Contributions - employer Contributions - employee Interest Net investment income Difference between expected and actual investment income Administrative expense Benefit payments

Net change in plan fiduciary net position Plan fiduciary net position - beginning (c) Plan fiduciary net position - ending (d)

Net OPEB liability - beginning (a)-(c)

Net OPEB liability - ending (b)-(d) $116,245 $151,863

$5,598 30,229

($7,901) ($218) ($766) ($9,245) ($13,063) 104,479 168,263 $0 $104,479 $104,479 $272,742

$488,311 $166,629

$166,629 $33,342

Plan fiduciary net position as a percentage of the total OPEB liability 0% 0% 39% 89%

Covered-employee payroll $3,489,277 $3,593,955 $3,724,660 $3,427,722

Net OPEB liability as a percentage of covered-employee payroll 11.81% 13.59% 7.28% 8.93%

Notes to Schedule:

(1) No assets were accumulated in a trust that meets the criteria in paragraph 4 of

Governmental Accounting Standards Board Statement No. 75. * Fiscal year 2018 was the first year of implementation.