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, 2019: Current 1% Decrease (5.00%) 1% Decrease - Healthcare cost rate trend Authority's net OPEB liability 1% Increase - Healthcare cost rate trend $ 13,496 Discount Rate (6.00%) $ 9,624 11,580 13,803 $ 9,853 1% Increase (7.00%) 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, 2020 are as follows: Deferred Outflows of Resources Retirement Plan Supplemental Retirement Plan OPEB Plan Total $ $ 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 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 Outflows of Resources Retirement Plan Supplemental Retirement Plan OPEB Plan Total $ $ 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 50
