Page 111 - Hudson CAFR Report 2018
P. 111
HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
SCHEDULES OF REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF
THE NET OPEB LIABILITY
SCHOOL EMPLOYEES RETIREMENT SYSTEM (SERS) OF OHIO
LAST TWO FISCAL YEARS
2018 2017
District's proportion of the 0.30216347% 0.30907880%
net OPEB liability
District's proportionate share of the $ 8,109,274 $ 8,809,889
net OPEB liability
District's covered payroll $ 9,503,179 $ 9,477,429
District's proportionate share of the 85.33% 92.96%
net OPEB liability as a percentage of its
covered payroll
Plan fiduciary net position as a percentage 12.46% 11.49%
of the total OPEB liability
Note: Information prior to 2017 was unavailable. Schedule is intended to show information
for 10 years. Additional years will be displayed as they become available.
Amounts presented for each fiscal year were determined as of the
District's measurement date which is the prior year-end.
SEE ACCOMPANYING NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
F 90
