Notes to Required Supplementary Information

that, which was used to adopt the original budget, including public hearings and adoption of a revised annual appropriations ordinance. The legal requirement of budgetary control in the State of Idaho is at the fund level.

Schedule of Changes in Total OPEB Liability and Related Ratios

There are no assets accumulated in a separate trust for OPEB benefits. However, assets are assigned for this purpose in governmental fund balance. Changes in assumptions when calculating total liability reflects a change in discount rate from 2.26% in 2021 to 4.02% in 2022.

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