Page 84 - 2019-20 CAFR

Rogue Community College

Schedule of RHIA OPEB Employer Contributions
Oregon Public Employees Retirement System (OPERS) RHIA OPEB
Last Ten Fiscal Years*

(b) (b/c)
(a) Contributions in (a­b) (c) Contributions

Reported as of Statutorily relation to the Contribution College's as a percent
fiscal year date required statutorily required deficiency covered of covered
of June 30,* contribution contribution (excess) employee payroll** employee payroll
2020 $ 12,971 $ (12,971) $ 0 $ 21,530,929 ­0.06%

2019 $ 96,877 $ (96,877) $ 0 $ 21,436,407 ­0.45%

2018 $ 96,679 $ (96,679) $ 0 $ 20,525,876 ­0.47%

Note: See the accompanying Notes to Financial Statements for the plan description, funding policy, annual

RHIA cost, net RHIA asset, funded status and funding progress. The Plan receives an actuarial valuation
every year.

The amounts presented for each fiscal year were actuarially determined at December 31 and rolled forward
to the measurement date.

Fiscal year 2018 statutorily required contribution and contributions in relation to the statutorily required
contribution amounts were restated from prior year.

* This schedule is presented to illustrate the requirements to show information for 10 years. However, until
a full 10­year trend has been compiled, information is presented only for the years for which the required

supplementary information is available.
** Employer's covered­employee payroll is equal to the amount reported to PERS during the fiscal year

presented. This amount includes adjustments from prior year's covered payroll.

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