NOTES TO FINANCIAL STATEMENTS NOTE 7. OTHER POST-EMPLOYMENT BENEFIT PLAN (CONTINUED) The following table represents the sensitivity analysis discussed above as of June 30, 2021: Current 1% Decrease (5.00%) 1% Decrease - Healthcare cost rate trend Authority's net OPEB liability 1% Increase - Healthcare cost rate trend $ 11,271 Discount Rate 1% Increase (6.00%) (7.00%) $ 7,686 9,518 11,587 The following table represents the sensitivity analysis discussed above as of June 30, 2020: Current 1% Decrease (5.00%) 1% Decrease - Healthcare cost rate trend Authority's net OPEB liability 1% Increase - Healthcare cost rate trend $ 13,184 Discount Rate 1% Increase (6.00%) (7.00%) $ 9,149 11,297 13,743 $ 9,592 Schedule of Deferred Outflows of Resources, Deferred Inflows of Resources and Pension/OPEB expense – All Plans: The total deferred outflows of resources, deferred inflows of resources and pension/OPEB expense for the fiscal year ended June 30, 2021 are as follows: Deferred Outflows of Resources Retirement Plan Supplemental Retirement Plans OPEB Plan Total $ $ 30,659 2,409 4,381 37,449 $ $ Deferred Inflows of Resources 1,071 - 1,636 2,707 Pension/OPEB Expense $ $ 14,164 10,486 1,863 26,513 The total deferred outflows of resources, deferred inflows of resources and pension/OPEB expense for the fiscal year ended June 30, 2020 are as follows: Deferred Retirement Plan Supplemental Retirement Plan OPEB Plan Total $ $ Outflows of Resources 46,297 2,244 4,723 53,264 $ $ Deferred Inflows of Resources 2,189 - 416 2,605 $ Pension/OPEB Expense $ 17,490 5,379 2,000 24,869 $ 7,924 50
