Exhibit 38: Combining Statement of Cash Flows

CITY OF SUFFOLK, VIRGINIA

REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CHANGES IN THE SCHOOL BOARD'S NET OPEB LIABILITY (ASSET) AND RELATED RATIOS SCHOOL BOARD OPEB TRUST FOR THE YEAR ENDED DECEMBER 31,

Total OPEB Liability

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

2017 2018 2019 2020 2021

518,107$ 456,968$ 458,381$ 474,424$

532,956$ 1,168,697 1,034,554 1,024,964 1,124,926 869,162 (391,210) - - - (2,060,226) (651,244) 695,593 (4,196,230) (1,920,563) 1,303,406 34,634 - 26,928 79,997 (1,323,985) (588,348) (1,435,329) (267,861) (304,691) (785,211) 286,564 743,609 (2,837,813) (743,139) 14,411,142 13,625,931 13,912,495 14,656,104 11,818,291

$ 13,625,931 $ 13,912,495 $ 14,656,104 $ 11,818,291 $ 11,075,152

Plan fiduciary net position

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

Total net OPEB liability (asset) -- beginning Total Net OPEB asset -- ending 1,323,985$ $ 588,348 $ 1,435,329 $ 267,861 $

304,691 2,073,264 (699,998) 2,823,320 2,533,238 3,020,825 (1,323,985) (588,348) (1,435,329) (267,861) (304,691) (14,546) (14,727) (15,166) (15,718) (18,731) 2,058,718 (714,725) 2,808,154 2,517,520 3,002,094 13,406,521 15,465,239 14,750,514 17,558,668 20,076,188

$ 15,465,239 $ 14,750,514 $ 17,558,668 $ 20,076,188 $ 23,078,282

1,004,621$ $ (1,839,308) (838,019)$ $ (2,902,564) $ (8,257,897)

$ (1,839,308) (838,019)$ $ (2,902,564) $ (8,257,897) $ (12,003,130)

Plan fiduciary net position as a percentage of total OPEB liability

Covered payroll

Net OPEB Asset as a percentage of covered payroll 113.50% 106.02% 119.80% 169.87% 208.38%

$ 79,940,967 $ 80,618,413 $ 81,801,705 $ 90,628,803 $ 94,222,692

-2.30% -1.04% -3.55% -9.11% -12.74%

Schedules are intended to show information for 10 years. Since 2017 is the first year of this presentation, no other data is available. Additional years will be included as they become available.

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