NOTES TO FINANCIAL STATEMENTS NOTE 8. OTHER POST-EMPLOYMENT BENEFIT PLAN (CONTINUED) The following table represents the sensitivity analysis discussed above as of June 30, 2018: Current 1% Decrease (5.00%) 1% Decrease - Healthcare cost rate trend (4.20%) Authority's net OPEB liability 1% Increase - Healthcare cost rate trend (6.20%) $ 10,415 Discount Rate 1% Increase (6.00%) (7.00%) $ 6,763 8,682 10,872 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, 2019 are as follows: Deferred Retirement Plan Supplemental Retirement Plan OPEB Plan Total $ Outflows of Resources 22,290 2,115 5,323 $ 29,728 $ $ Deferred Inflows of Resources 3,888 - 734 4,622 $ Pension/OPEB Expense $ 10,165 3,038 1,738 14,941 The total deferred outflows of resources, deferred inflows of resources and pension/OPEB expense for the fiscal year ended June 30, 2018 are as follows: Deferred Retirement Plan Supplemental Retirement Plan OPEB Plan Total $ $ Outflows of Resources 26,936 2,066 2,744 31,746 $ $ Deferred Inflows of Resources 5,602 - 1,051 6,653 $ Pension/OPEB Expense $ 10,819 7,179 1,217 19,215 $ 7,129 43
