Exhibit 45: Statement of Net Position – OPEB Fund

CITY OF SUFFOLK, VIRGINIA

REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CONTRIBUTIONS - OPEB SCHOOL BOARD STATE VRS PLANS FOR THE YEAR ENDED JUNE 30, EXHIBIT 26

Date Contractually Required Contribution Contribution in Relation to Contractually Required Contribution Contribution Deficiency (Excess)

Employer's Covered Payroll Contributions as a % of Covered Payroll

School Board Group Life Insurance Program (GLI)

2013 375,924$ $ 375,924 $ - $ 78,317,242 0.48% 2014 366,756 366,756 - 76,407,583 0.48% 2015 366,410 366,410 - 76,335,421 0.48% 2016 386,299 386,299 - 80,479,145 0.48% 2017 427,312 427,312 - 82,175,449 0.52% 2018 435,835 435,835 - 83,814,437 0.52% 2019 466,008 466,008 - 89,616,947 0.52% 2020 470,273 470,273 - 90,437,143 0.52% 2021 493,598 493,598 - 91,407,110 0.54% 2022 1,264,187 1,264,187 - 94,334,223 1.34%

School Board Health Insurance Credit Program (THIC) - Teachers

2013 790,230$ $ 790,230 $ - $ 71,191,867 1.11% 2014 769,958 769,958 - 69,365,599 1.11% 2015 737,927 737,927 - 69,615,713 1.06% 2016 779,951 779,951 - 73,580,311 1.06% 2017 832,485 832,485 - 74,998,650 1.11% 2018 943,341 943,341 - 76,694,389 1.23% 2019 981,928 981,928 - 81,827,304 1.20% 2020 993,676 993,676 - 82,806,334 1.20% 2021 1,010,627 1,010,627 - 83,522,903 1.21% 2022 1,024,485 1,024,485 - 84,666,483 1.21%

School Board Virginia Local Disability Program (VLDP)

2013 $ - $ - $ - $ - n/a 2014 401 401 - 133,150 0.30% 2015 13,200 13,200 - 4,464,403 0.30% 2016 23,681 23,681 - 7,814,391 0.30% 2017 38,690 38,690 - 11,799,069 0.33% 2018 52,058 52,058 - 15,699,589 0.33% 2019 88,363 88,363 - 20,626,222 0.43% 2020 101,154 101,154 - 23,040,664 0.44% 2021 129,938 129,938 - 25,736,865 0.50% 2022 158,126 158,126 - 30,691,112 0.52%