Other Post Employment Benefits
Other post-employment benefits (OPEB ) are the benefits that an employee will begin to receive at the start of retirement. Chambers County offers its retirees continued health insurance.
For Fiscal Year-End December 31, 2024 Reporting Total OPEB Liability (a) OPEB Plan Net Position (b) Net OPEB Liability (a) - (b) Balances Beginning at 1/1/2024 $ 13,655,561 $ 14,352,922 $ (697,361) Changes for the year Service Cost 1,089,436 - 1,089,436 Interest 734,470 - 734,470 Actuarial Experience 6,653,551 - 6,653,551 Assumptions Changes (5,822,788) - (5,822,788) Plan Changes - - - Contributions- Employer - 2,782,269 (2,782,269) Contributions- Employee - - - Contributions- Other - - - Net Investment Income - 989,904 (989,904) Benefits Payments from Trust (603,153) (603,153) - Administrative Expense - (74,190) 74,190 Net Changes 2,051,516 3,094,830 (1,043,314) Balance Ending on December 31, 2024 $ 15,707,077 $ 17,477,752 $ (1,740,675)
Information from Lauterbach & Amen, LLP- Actuarial GASB Disclosures Statements 74 & 75
[{"WidgetSkinID":45,"ComponentType":0,"FontFamily":"","FontVariant":"","FontColor":"","FontSize":0.00,"FontStyle":0,"TextAlignment":0,"ShadowColor":"","ShadowBlurRadius":0,"ShadowSpreadRadius":0,"ShadowOffsetX":0,"ShadowOffsetY":0,"ShadowInset":false,"ShadowColor2":"","ShadowBlurRadius2":0,"ShadowSpreadRadius2":0,"ShadowOffsetX2":0,"ShadowOffsetY2":0,"ShadowInset2":false,"ShadowColor3":"","ShadowBlurRadius3":0,"ShadowSpreadRadius3":0,"ShadowOffsetX3":0,"ShadowOffsetY3":0,"ShadowInset3":false,"ShadowColor4":"","ShadowBlurRadius4":0,"ShadowSpreadRadius4":0,"ShadowOffsetX4":0,"ShadowOffsetY4":0,"ShadowInset4":false,"ShadowColor5":"","ShadowBlurRadius5":0,"ShadowSpreadRadius5":0,"ShadowOffsetX5":0,"ShadowOffsetY5":0,"ShadowInset5":false,"Capitalization":0,"HeaderMiscellaneousStyles1":"","HeaderMiscellaneousStyles2":"","HeaderMiscellaneousStyles3":"","BulletStyle":0,"BulletWidth":2.00,"BulletColor":"","LinkNormalColor":"","LinkNormalUnderlined":false,"LinkNormalMiscellaneousStyles":"","LinkVisitedColor":"","LinkVisitedMiscellaneousStyles":"","LinkHoverColor":"","LinkHoverUnderlined":false,"LinkHoverMiscellaneousStyles":"","LinkSelectedUnderlined":false,"ForceReadOnLinkToNewLine":false,"DisplayColumnSeparator":false,"ColumnSeparatorWidth":0.0000,"HoverBackgroundColor":"","HoverBackgroundGradientStartingColor":"","HoverBackgroundGradientEndingColor":"","HoverBackgroundGradientDirection":0,"HoverBackgroundGradientDegrees":0.0000000,"HoverBackgroundImageFileName":"","HoverBackgroundImagePositionXUseKeyword":true,"HoverBackgroundImagePositionXKeyword":0,"HoverBackgroundImagePositionX":{"Value":0.0000,"Unit":0},"HoverBackgroundImagePositionYUseKeyword":true,"HoverBackgroundImagePositionYKeyword":0,"HoverBackgroundImagePositionY":{"Value":0.0000,"Unit":0},"HoverBackgroundImageRepeat":0,"HoverBorderStyle":0,"HoverBorderWidth":0,"HoverBorderColor":"","HoverBorderSides":15,"HoverBorderRadiusTopLeft":{"Value":null,"Unit":1},"HoverBorderRadiusTopRight":{"Value":null,"Unit":1},"HoverBorderRadiusBottomRight":{"Value":null,"Unit":1},"HoverBorderRadiusBottomLeft":{"Value":null,"Unit":1},"SelectedBackgroundColor":"","SelectedBackgroundGradientStartingColor":"","SelectedBackgroundGradientEndingColor":"","SelectedBackgroundGradientDirection":0,"SelectedBackgroundGradientDegrees":0.0000000,"SelectedBackgroundImageFileName":"","SelectedBackgroundImagePositionXUseKeyword":true,"SelectedBackgroundImagePositionXKeyword":0,"SelectedBackgroundImagePositionX":{"Value":0.0000,"Unit":0},"SelectedBackgroundImagePositionYUseKeyword":true,"SelectedBackgroundImagePositionYKeyword":0,"SelectedBackgroundImagePositionY":{"Value":0.0000,"Unit":0},"SelectedBackgroundImageRepeat":0,"SelectedBorderStyle":0,"SelectedBorderWidth":0,"SelectedBorderColor":"","SelectedBorderSides":15,"SelectedBorderRadiusTopLeft":{"Value":null,"Unit":1},"SelectedBorderRadiusTopRight":{"Value":null,"Unit":1},"SelectedBorderRadiusBottomRight":{"Value":null,"Unit":1},"SelectedBorderRadiusBottomLeft":{"Value":null,"Unit":1},"HoverFontFamily":"","HoverFontVariant":"","HoverFontColor":"","HoverFontSize":0.00,"HoverFontStyle":0,"HoverTextAlignment":0,"HoverShadowColor":"","HoverShadowBlurRadius":0,"HoverShadowSpreadRadius":0,"HoverShadowOffsetX":0,"HoverShadowOffsetY":0,"HoverShadowInset":false,"HoverShadowColor2":"","HoverShadowBlurRadius2":0,"HoverShadowSpreadRadius2":0,"HoverShadowOffsetX2":0,"HoverShadowOffsetY2":0,"HoverShadowInset2":false,"HoverShadowColor3":"","HoverShadowBlurRadius3":0,"HoverShadowSpreadRadius3":0,"HoverShadowOffsetX3":0,"HoverShadowOffsetY3":0,"HoverShadowInset3":false,"HoverShadowColor4":"","HoverShadowBlurRadius4":0,"HoverShadowSpreadRadius4":0,"HoverShadowOffsetX4":0,"HoverShadowOffsetY4":0,"HoverShadowInset4":false,"HoverShadowColor5":"","HoverShadowBlurRadius5":0,"HoverShadowSpreadRadius5":0,"HoverShadowOffsetX5":0,"HoverShadowOffsetY5":0,"HoverShadowInset5":false,"HoverCapitalization":0,"SelectedFontFamily":"","SelectedFontVariant":"","SelectedFontColor":"","SelectedFontSize":0.00,"SelectedFontStyle":0,"SelectedShadowColor":"","SelectedShadowBlurRadius":0,"SelectedShadowSpreadRadius":0,"SelectedShadowOffsetX":0,"SelectedShadowOffsetY":0,"SelectedShadowInset":false,"SpaceBetweenTabs":0,"SpaceBetweenTabsUnits":"","Trigger":3,"AnimationId":"e91bf4f4-6b8b-4a00-ab8c-176be967a8e1","AnimationClass":"animatione91bf4f46b8b4a00ab8c176be967a8e1","ScrollOffset":25,"TriggerNameLowerCase":"pageload","ParentComponentWithTrigger":null,"BackgroundColor":"","BackgroundGradientStartingColor":"","BackgroundGradientEndingColor":"","BackgroundGradientDirection":0,"BackgroundGradientDegrees":0.0000000,"BackgroundImageFileName":"","BackgroundImagePositionXUseKeyword":true,"BackgroundImagePositionXKeyword":0,"BackgroundImagePositionX":{"Value":0.0,"Unit":0},"BackgroundImagePositionYUseKeyword":true,"BackgroundImagePositionYKeyword":0,"BackgroundImagePositionY":{"Value":0.0,"Unit":0},"BackgroundImageRepeat":0,"BorderStyle":0,"BorderWidth":0,"BorderColor":"","BorderSides":15,"BorderRadiusTopLeft":{"Value":null,"Unit":1},"BorderRadiusTopRight":{"Value":null,"Unit":1},"BorderRadiusBottomRight":{"Value":null,"Unit":1},"BorderRadiusBottomLeft":{"Value":null,"Unit":1},"MarginTop":{"Value":null,"Unit":0},"MarginRight":{"Value":null,"Unit":0},"MarginBottom":{"Value":null,"Unit":0},"MarginLeft":{"Value":null,"Unit":0},"PaddingTop":{"Value":null,"Unit":0},"PaddingRight":{"Value":null,"Unit":0},"PaddingBottom":{"Value":null,"Unit":0},"PaddingLeft":{"Value":null,"Unit":0},"MiscellaneousStyles":"","RecordStatus":0},{"WidgetSkinID":56,"ComponentType":0,"FontFamily":"","FontVariant":"","FontColor":"","FontSize":0.00,"FontStyle":0,"TextAlignment":0,"ShadowColor":"","ShadowBlurRadius":0,"ShadowSpreadRadius":0,"ShadowOffsetX":0,"ShadowOffsetY":0,"ShadowInset":false,"ShadowColor2":"","ShadowBlurRadius2":0,"ShadowSpreadRadius2":0,"ShadowOffsetX2":0,"ShadowOffsetY2":0,"ShadowInset2":false,"ShadowColor3":"","ShadowBlurRadius3":0,"ShadowSpreadRadius3":0,"ShadowOffsetX3":0,"ShadowOffsetY3":0,"ShadowInset3":false,"ShadowColor4":"","ShadowBlurRadius4":0,"ShadowSpreadRadius4":0,"ShadowOffsetX4":0,"ShadowOffsetY4":0,"ShadowInset4":false,"ShadowColor5":"","ShadowBlurRadius5":0,"ShadowSpreadRadius5":0,"ShadowOffsetX5":0,"ShadowOffsetY5":0,"ShadowInset5":false,"Capitalization":0,"HeaderMiscellaneousStyles1":"","HeaderMiscellaneousStyles2":"","HeaderMiscellaneousStyles3":"","BulletStyle":0,"BulletWidth":2.00,"BulletColor":"","LinkNormalColor":"","LinkNormalUnderlined":false,"LinkNormalMiscellaneousStyles":"","LinkVisitedColor":"","LinkVisitedMiscellaneousStyles":"","LinkHoverColor":"","LinkHoverUnderlined":false,"LinkHoverMiscellaneousStyles":"","LinkSelectedUnderlined":false,"ForceReadOnLinkToNewLine":false,"DisplayColumnSeparator":false,"ColumnSeparatorWidth":0.0000,"HoverBackgroundColor":"","HoverBackgroundGradientStartingColor":"","HoverBackgroundGradientEndingColor":"","HoverBackgroundGradientDirection":0,"HoverBackgroundGradientDegrees":0.0000000,"HoverBackgroundImageFileName":"","HoverBackgroundImagePositionXUseKeyword":true,"HoverBackgroundImagePositionXKeyword":0,"HoverBackgroundImagePositionX":{"Value":0.0000,"Unit":0},"HoverBackgroundImagePositionYUseKeyword":true,"HoverBackgroundImagePositionYKeyword":0,"HoverBackgroundImagePositionY":{"Value":0.0000,"Unit":0},"HoverBackgroundImageRepeat":0,"HoverBorderStyle":0,"HoverBorderWidth":0,"HoverBorderColor":"","HoverBorderSides":15,"HoverBorderRadiusTopLeft":{"Value":null,"Unit":1},"HoverBorderRadiusTopRight":{"Value":null,"Unit":1},"HoverBorderRadiusBottomRight":{"Value":null,"Unit":1},"HoverBorderRadiusBottomLeft":{"Value":null,"Unit":1},"SelectedBackgroundColor":"","SelectedBackgroundGradientStartingColor":"","SelectedBackgroundGradientEndingColor":"","SelectedBackgroundGradientDirection":0,"SelectedBackgroundGradientDegrees":0.0000000,"SelectedBackgroundImageFileName":"","SelectedBackgroundImagePositionXUseKeyword":true,"SelectedBackgroundImagePositionXKeyword":0,"SelectedBackgroundImagePositionX":{"Value":0.0000,"Unit":0},"SelectedBackgroundImagePositionYUseKeyword":true,"SelectedBackgroundImagePositionYKeyword":0,"SelectedBackgroundImagePositionY":{"Value":0.0000,"Unit":0},"SelectedBackgroundImageRepeat":0,"SelectedBorderStyle":0,"SelectedBorderWidth":0,"SelectedBorderColor":"","SelectedBorderSides":15,"SelectedBorderRadiusTopLeft":{"Value":null,"Unit":1},"SelectedBorderRadiusTopRight":{"Value":null,"Unit":1},"SelectedBorderRadiusBottomRight":{"Value":null,"Unit":1},"SelectedBorderRadiusBottomLeft":{"Value":null,"Unit":1},"HoverFontFamily":"","HoverFontVariant":"","HoverFontColor":"","HoverFontSize":0.00,"HoverFontStyle":0,"HoverTextAlignment":0,"HoverShadowColor":"","HoverShadowBlurRadius":0,"HoverShadowSpreadRadius":0,"HoverShadowOffsetX":0,"HoverShadowOffsetY":0,"HoverShadowInset":false,"HoverShadowColor2":"","HoverShadowBlurRadius2":0,"HoverShadowSpreadRadius2":0,"HoverShadowOffsetX2":0,"HoverShadowOffsetY2":0,"HoverShadowInset2":false,"HoverShadowColor3":"","HoverShadowBlurRadius3":0,"HoverShadowSpreadRadius3":0,"HoverShadowOffsetX3":0,"HoverShadowOffsetY3":0,"HoverShadowInset3":false,"HoverShadowColor4":"","HoverShadowBlurRadius4":0,"HoverShadowSpreadRadius4":0,"HoverShadowOffsetX4":0,"HoverShadowOffsetY4":0,"HoverShadowInset4":false,"HoverShadowColor5":"","HoverShadowBlurRadius5":0,"HoverShadowSpreadRadius5":0,"HoverShadowOffsetX5":0,"HoverShadowOffsetY5":0,"HoverShadowInset5":false,"HoverCapitalization":0,"SelectedFontFamily":"","SelectedFontVariant":"","SelectedFontColor":"","SelectedFontSize":0.00,"SelectedFontStyle":0,"SelectedShadowColor":"","SelectedShadowBlurRadius":0,"SelectedShadowSpreadRadius":0,"SelectedShadowOffsetX":0,"SelectedShadowOffsetY":0,"SelectedShadowInset":false,"SpaceBetweenTabs":0,"SpaceBetweenTabsUnits":"","Trigger":4,"AnimationId":"e91bf4f4-6b8b-4a00-ab8c-176be967a8e1","AnimationClass":"animatione91bf4f46b8b4a00ab8c176be967a8e1","ScrollOffset":33,"TriggerNameLowerCase":"scroll","ParentComponentWithTrigger":null,"BackgroundColor":"","BackgroundGradientStartingColor":"","BackgroundGradientEndingColor":"","BackgroundGradientDirection":0,"BackgroundGradientDegrees":0.0000000,"BackgroundImageFileName":"","BackgroundImagePositionXUseKeyword":true,"BackgroundImagePositionXKeyword":0,"BackgroundImagePositionX":{"Value":0.0,"Unit":0},"BackgroundImagePositionYUseKeyword":true,"BackgroundImagePositionYKeyword":0,"BackgroundImagePositionY":{"Value":0.0,"Unit":0},"BackgroundImageRepeat":0,"BorderStyle":0,"BorderWidth":0,"BorderColor":"","BorderSides":15,"BorderRadiusTopLeft":{"Value":null,"Unit":1},"BorderRadiusTopRight":{"Value":null,"Unit":1},"BorderRadiusBottomRight":{"Value":null,"Unit":1},"BorderRadiusBottomLeft":{"Value":null,"Unit":1},"MarginTop":{"Value":null,"Unit":0},"MarginRight":{"Value":null,"Unit":0},"MarginBottom":{"Value":null,"Unit":0},"MarginLeft":{"Value":null,"Unit":0},"PaddingTop":{"Value":null,"Unit":0},"PaddingRight":{"Value":null,"Unit":0},"PaddingBottom":{"Value":null,"Unit":0},"PaddingLeft":{"Value":null,"Unit":0},"MiscellaneousStyles":"","RecordStatus":0},{"WidgetSkinID":57,"ComponentType":0,"FontFamily":"","FontVariant":"","FontColor":"","FontSize":0.00,"FontStyle":0,"TextAlignment":0,"ShadowColor":"","ShadowBlurRadius":0,"ShadowSpreadRadius":0,"ShadowOffsetX":0,"ShadowOffsetY":0,"ShadowInset":false,"ShadowColor2":"","ShadowBlurRadius2":0,"ShadowSpreadRadius2":0,"ShadowOffsetX2":0,"ShadowOffsetY2":0,"ShadowInset2":false,"ShadowColor3":"","ShadowBlurRadius3":0,"ShadowSpreadRadius3":0,"ShadowOffsetX3":0,"ShadowOffsetY3":0,"ShadowInset3":false,"ShadowColor4":"","ShadowBlurRadius4":0,"ShadowSpreadRadius4":0,"ShadowOffsetX4":0,"ShadowOffsetY4":0,"ShadowInset4":false,"ShadowColor5":"","ShadowBlurRadius5":0,"ShadowSpreadRadius5":0,"ShadowOffsetX5":0,"ShadowOffsetY5":0,"ShadowInset5":false,"Capitalization":0,"HeaderMiscellaneousStyles1":"","HeaderMiscellaneousStyles2":"","HeaderMiscellaneousStyles3":"","BulletStyle":0,"BulletWidth":2.00,"BulletColor":"","LinkNormalColor":"","LinkNormalUnderlined":false,"LinkNormalMiscellaneousStyles":"","LinkVisitedColor":"","LinkVisitedMiscellaneousStyles":"","LinkHoverColor":"","LinkHoverUnderlined":false,"LinkHoverMiscellaneousStyles":"","LinkSelectedUnderlined":false,"ForceReadOnLinkToNewLine":false,"DisplayColumnSeparator":false,"ColumnSeparatorWidth":0.0000,"HoverBackgroundColor":"","HoverBackgroundGradientStartingColor":"","HoverBackgroundGradientEndingColor":"","HoverBackgroundGradientDirection":0,"HoverBackgroundGradientDegrees":0.0000000,"HoverBackgroundImageFileName":"","HoverBackgroundImagePositionXUseKeyword":true,"HoverBackgroundImagePositionXKeyword":0,"HoverBackgroundImagePositionX":{"Value":0.0000,"Unit":0},"HoverBackgroundImagePositionYUseKeyword":true,"HoverBackgroundImagePositionYKeyword":0,"HoverBackgroundImagePositionY":{"Value":0.0000,"Unit":0},"HoverBackgroundImageRepeat":0,"HoverBorderStyle":0,"HoverBorderWidth":0,"HoverBorderColor":"","HoverBorderSides":15,"HoverBorderRadiusTopLeft":{"Value":null,"Unit":1},"HoverBorderRadiusTopRight":{"Value":null,"Unit":1},"HoverBorderRadiusBottomRight":{"Value":null,"Unit":1},"HoverBorderRadiusBottomLeft":{"Value":null,"Unit":1},"SelectedBackgroundColor":"","SelectedBackgroundGradientStartingColor":"","SelectedBackgroundGradientEndingColor":"","SelectedBackgroundGradientDirection":0,"SelectedBackgroundGradientDegrees":0.0000000,"SelectedBackgroundImageFileName":"","SelectedBackgroundImagePositionXUseKeyword":true,"SelectedBackgroundImagePositionXKeyword":0,"SelectedBackgroundImagePositionX":{"Value":0.0000,"Unit":0},"SelectedBackgroundImagePositionYUseKeyword":true,"SelectedBackgroundImagePositionYKeyword":0,"SelectedBackgroundImagePositionY":{"Value":0.0000,"Unit":0},"SelectedBackgroundImageRepeat":0,"SelectedBorderStyle":0,"SelectedBorderWidth":0,"SelectedBorderColor":"","SelectedBorderSides":15,"SelectedBorderRadiusTopLeft":{"Value":null,"Unit":1},"SelectedBorderRadiusTopRight":{"Value":null,"Unit":1},"SelectedBorderRadiusBottomRight":{"Value":null,"Unit":1},"SelectedBorderRadiusBottomLeft":{"Value":null,"Unit":1},"HoverFontFamily":"","HoverFontVariant":"","HoverFontColor":"","HoverFontSize":0.00,"HoverFontStyle":0,"HoverTextAlignment":0,"HoverShadowColor":"","HoverShadowBlurRadius":0,"HoverShadowSpreadRadius":0,"HoverShadowOffsetX":0,"HoverShadowOffsetY":0,"HoverShadowInset":false,"HoverShadowColor2":"","HoverShadowBlurRadius2":0,"HoverShadowSpreadRadius2":0,"HoverShadowOffsetX2":0,"HoverShadowOffsetY2":0,"HoverShadowInset2":false,"HoverShadowColor3":"","HoverShadowBlurRadius3":0,"HoverShadowSpreadRadius3":0,"HoverShadowOffsetX3":0,"HoverShadowOffsetY3":0,"HoverShadowInset3":false,"HoverShadowColor4":"","HoverShadowBlurRadius4":0,"HoverShadowSpreadRadius4":0,"HoverShadowOffsetX4":0,"HoverShadowOffsetY4":0,"HoverShadowInset4":false,"HoverShadowColor5":"","HoverShadowBlurRadius5":0,"HoverShadowSpreadRadius5":0,"HoverShadowOffsetX5":0,"HoverShadowOffsetY5":0,"HoverShadowInset5":false,"HoverCapitalization":0,"SelectedFontFamily":"","SelectedFontVariant":"","SelectedFontColor":"","SelectedFontSize":0.00,"SelectedFontStyle":0,"SelectedShadowColor":"","SelectedShadowBlurRadius":0,"SelectedShadowSpreadRadius":0,"SelectedShadowOffsetX":0,"SelectedShadowOffsetY":0,"SelectedShadowInset":false,"SpaceBetweenTabs":0,"SpaceBetweenTabsUnits":"","Trigger":4,"AnimationId":"e91bf4f4-6b8b-4a00-ab8c-176be967a8e1","AnimationClass":"animatione91bf4f46b8b4a00ab8c176be967a8e1","ScrollOffset":33,"TriggerNameLowerCase":"scroll","ParentComponentWithTrigger":null,"BackgroundColor":"","BackgroundGradientStartingColor":"","BackgroundGradientEndingColor":"","BackgroundGradientDirection":0,"BackgroundGradientDegrees":0.0000000,"BackgroundImageFileName":"","BackgroundImagePositionXUseKeyword":true,"BackgroundImagePositionXKeyword":0,"BackgroundImagePositionX":{"Value":0.0,"Unit":0},"BackgroundImagePositionYUseKeyword":true,"BackgroundImagePositionYKeyword":0,"BackgroundImagePositionY":{"Value":0.0,"Unit":0},"BackgroundImageRepeat":0,"BorderStyle":0,"BorderWidth":0,"BorderColor":"","BorderSides":15,"BorderRadiusTopLeft":{"Value":null,"Unit":1},"BorderRadiusTopRight":{"Value":null,"Unit":1},"BorderRadiusBottomRight":{"Value":null,"Unit":1},"BorderRadiusBottomLeft":{"Value":null,"Unit":1},"MarginTop":{"Value":null,"Unit":0},"MarginRight":{"Value":null,"Unit":0},"MarginBottom":{"Value":null,"Unit":0},"MarginLeft":{"Value":null,"Unit":0},"PaddingTop":{"Value":null,"Unit":0},"PaddingRight":{"Value":null,"Unit":0},"PaddingBottom":{"Value":null,"Unit":0},"PaddingLeft":{"Value":null,"Unit":0},"MiscellaneousStyles":"}\n\n.widget.skin57 .text {\npadding: 0 1.5em;\n}\n\n.widget.skin57 img {\nwidth: 100%;\nborder-radius: 8px;\nbox-shadow: 0px 5px 8px rgba(0, 0, 0, .2);\n","RecordStatus":0}]
Slideshow Left Arrow
Slideshow Right Arrow