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GASB 74/75 — Collective Results <br /> Valuation Date (VD): June 30, 2022 June 30, 2020 <br /> Prior Measurement Date: June 30, 2022 June 30, 2021 <br /> Measurement Date (MD): June 30, 2023 June 30, 2022 <br /> Reporting Date (RD): June 30, 2023 June 30, 2022 <br /> Single Equivalent Interest Rate (SEIR): <br /> Single Equivalent Interest Rate at Prior Measurement Date 3.54% 2.16% <br /> Single Equivalent Interest Rate at Measurement Date 3.65% 3.54% <br /> Net OPEB Liability: <br /> Total OPEB Liability (TOL) $120,922,922 $132,737,808 <br /> Fiduciary Net Position of Irrevocable Trust (FNP) 381,735 363,033 <br /> Net OPEB Liability (NOL = TOL — FNP) $120,541,187 $132,374,775 <br /> FNP as a percentage of TOL 0.32% 0.27% <br /> Collective OPEB Expense/(Income): $7,281,287 $10,851,676 <br /> Deferred Outflow of Resources: $24,420,296 $33,263,669 <br /> Deferred Inflow of Resources: $425254,407 $35,512,377 <br /> ix sx <br />