NON-MAJOR PROPRIETARY FUNDS Exhibit 33: Combining Statement of Net Position

CITY OF SUFFOLK, VIRGINIA

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF CHANGES IN THE SCHOOL BOARD'S (NON-TEACHER) NET PENSION LIABILITY (ASSET) AND RELATED RATIOS FOR THE YEAR ENDED JUNE 30, EXHIBIT 13

Total Pension Liability

Service cost Interest Changes of assumptions Difference between expected and actual experience Benefit payments, including refunds of employee contributions Net change in total pension liability Total pension liability -- beginning Total pension liability -- ending

2014 2015 2016 2017 2018 2019 2020 2021

$ 738,127 $ 713,970 $ 733,174 $ 668,468 $ 648,762 $ 642,823 $ 687,145 $ 669,620 1,455,330 1,537,449 1,650,099 1,706,059 1,742,804 1,849,648 1,921,663 2,025,076 - - - (209,695) - 801,043 - 899,673 - 304,251 (570,559) (515,637) 270,296 (42,381) 148,865 (796,573) (1,049,323) (991,325) (901,450) (1,125,127) (1,123,413) (1,147,613) (1,263,572) (1,187,694) 1,144,134 1,564,345 911,264 524,068 1,538,449 2,103,520 1,494,101 1,610,102 21,315,088 22,459,222 24,023,567 24,934,831 25,458,899 26,997,348 29,100,868 30,594,969 22,459,222$ 24,023,567$ 24,934,831$ 25,458,899$ 26,997,348$ 29,100,868$ 30,594,969$ 32,205,071$

Plan fiduciary net position

Contributions -- employer Contributions -- employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other Net change in plan fiduciary net position Plan fiduciary net position -- beginning Plan fiduciary net position -- ending

Total net pension liability -- beginning Total net pension liability (asset) -- ending $ 587,401 $ 477,042 $ 663,115 $ 393,829 $ 395,475 $ 356,625 $ 351,095 $ 381,546 330,019 312,739 314,507 324,226 324,119 341,637 339,946 353,744 3,042,856 1,014,884 405,924 2,848,179 1,910,589 1,823,319 548,651 7,850,056 (1,049,323) (991,325) (901,450) (1,125,127) (1,123,413) (1,147,613) (1,263,572) (1,187,694) (16,345) (13,901) (14,198) (16,505) (16,379) (18,028) (18,730) (19,450) 161 (215) (171) (2,534) (1,688) (1,148) (679) 741 2,894,769 799,224 467,727 2,422,068 1,488,703 1,354,792 (43,289) 7,378,943 19,344,130 22,238,899 23,038,123 23,505,850 25,927,918 27,416,621 28,771,413 28,728,124 22,238,899$ 23,038,123$ 23,505,850$ 25,927,918$ 27,416,621$ 28,771,413$ 28,728,124$ 36,107,067$

$ 1,970,958

$ 220,323 $ 985,444 $ 1,428,981 $ (469,019) $ (419,273) $ 329,455 $ 1,866,845 $ 220,323 $ 985,444 $ 1,428,981 $ (469,019) $ (419,273) $ 329,455 $ 1,866,845 $ (3,901,996)

Plan fiduciary net position as a percentage of total pension liability

Covered payroll

Net pension liability (asset) as a percentage of covered payroll 99% 96% 94% 102% 102% 99% 94% 112%

$ 6,739,997 $ 6,271,733 $ 7,303,711 $ 6,556,134 $ 6,718,706 $ 7,179,989 $ 7,228,784 $ 7,502,569

3.27% 15.71% 19.57% -7.15% -6.24% 4.59% 25.83% -52.01%

Schedules are intended to show information for 10 years. Additional years will be included as they become available.

Per GAAP, Net Pension Liability is reported using the measurement date, which is one year prior to the reporting date.