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City of Roseville, MinnesotaSchedule 4 <br />REQUIRED SUPPLEMENATRY INFORMATION(Page 1 of 1) <br />SCHEDULE OF CHANGES IN THE TOTAL <br />OPEB LIABILITY AND RELATED RATIOS <br />For the Fiscal Year Ended December 31, 2021 <br />Total OPEB Liability: <br />2021202020192018 <br />Service cost$ 135,470$ 112,235$ 93,240$ 91,108 <br />Interest cost 52,102 59,781 51,636 49,752 <br />Changes in benefit terms - - - - <br />Differences between expected and actual experience (149,745) - (21,855) - <br />Changes in assumptions 10,616 102,065 (61,560) - <br />Benefit payments (82,195) (65,582) (78,354) (93,369) <br /> Net changes in total OPEB liability <br /> (33,752) 208,499 (16,893) 47,491 <br /> Total OPEB liability - beginning <br /> 1,701,938 1,493,439 1,510,332 1,462,841 <br /> Total OPEB liability - ending <br />$ 1,668,186$ 1,701,938$ 1,493,439$ 1,510,332 <br />Covered-employee payroll <br />Total OPEB liability as a percentage of covered-employee payroll <br />The schedule is provided prospectively beginning with the City's fiscal year ended <br />December 31, 2018 and is intended to show a ten year trend. Additional years <br />will be added as they become available. <br />The notes to the required supplementary information are an integral part of this statement. <br />85 <br /> <br />