ࡱ>  ;=23456789:'` dkbjbj 4"cA$$$8\ h00(XXXgiiiiii$xhXX42YYY XXgYgYYi#IqX$ FD$lP|,ԩ< m@IqIqq t~Y!d$=D%\jD>=D\j Illustrations of Accounting for OPEB The following illustrations discuss the accounting for postemployment benefits other than pensions (OPEB) in seven different scenarios. Definitions of the terms and acronyms used in these illustrations are provided in Attachment A. The components of the standardized account code structure are defined in the California School Accounting Manual (CSAM). For purposes of these illustrations, amounts and calculations have been deliberately simplified. Scenario 1: The LEA funds its OPEB obligations purely on a pay-as-you-go basis not based on an actuarial valuation. The LEAs OPEB expenditure is equal to current year benefits for already-retired employees. Note that once an LEA implements GASB 45, Scenario 1 no longer applies, whether or not the LEA changes its funding approach (see Scenario 4). Fund accounting: OPEB costs relating to already-retired employees: Allocate to all activities in proportion to total salaries or total FTEs in all activities. Illustration: Current year benefits for already-retired employees = $38 LEA contribution = $38 LEA chooses total salaries in all activities as its allocation base LEA allocates $38 across all activities in proportion to total salaries in all activities using Objects 3701 and 3702, OPEB-Allocated. FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3702 OPEB, Allocated, classified positions xx 01 3010 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 6500 0 5750 1110 3701 OPEB, Allocated, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx 13 5310 0 0000 3700 3702 OPEB, Allocated, classified positions xx 13 5310 0 0000 0000 9110 Cash in County Treasury xx Total 38 38 Conversion entry for government-wide financial statements: Until the LEA implements GASB 45, generally accepted accounting principles do not require recognition of OPEB so no conversion entry is necessary. OPEB trust accounting: Where there is no separate OPEB trust, no separate accounting is necessary. Scenario 2: The LEA has fully prefunded its OPEB plan. Because there is no UAAL to amortize, the ARC is composed only of Normal costs for OPEB-eligible active employees. The LEA contributes 100% of the ARC each year to a separate OPEB trust or equivalent arrangement. Note: Scenario 2 is the least likely scenario at present but an understanding of Scenario 2 is useful as a basis for understanding subsequent scenarios. Fund accounting: Normal Cost for OPEB-eligible active employees: Direct-charge, on a pereligible-employee basis, as a fringe benefit to the program(s) to which each OPEB-eligible active employees salary is charged, as follows: Employer contributions for Normal Cost total number of OPEB-eligible active FTE employees x OPEB-eligible active FTE employees in each program = Normal Cost charged to each program Generally, the Normal Cost per eligible employee should be calculated by dividing the Normal Cost for the entire plan, or for each bargaining unit within that plan, by the total number of OPEB-eligible active FTE employees in the plan or the bargaining unit. Actuarial calculations are most meaningful when based on large populations, so calculating per-eligible employee costs based on smaller populations such as subgroups within a bargaining unit or especially on a per-individual basis can produce distorting results and should be avoided. Illustration: ARC = $45 Normal cost = $45 Amortization of UAAL = n/a because plan is prefunded For active employees = n/a For retirees = n/a Accrual-basis OPEB cost = $45 (no adjustments are necessary) Current year benefits for already-retired employees = $38 (but this is n/a because benefits are provided for in the ARC and paid by the OPEB trust) LEA contribution = $45 In this illustration, it is assumed that only certificated employees are eligible for OPEB. FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 0000 0 0000 2700 3751 OPEB, Active employees, certificated positions xx 01 3010 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 6500 0 5750 1110 3751 OPEB, Active employees, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx Total 45 45 Conversion entry for government-wide financial statements: Since the LEA contributes 100% of its ARC and since the annual OPEB cost in this illustration is equal to the ARC, no conversion entry is necessary. OPEB trust accounting: A separate OPEB trust might or might not be reported within the LEAs financial statements, depending on the nature of the trust and its relationship to the LEA. If the trust is required to be reported in the LEAs financial statements pursuant to GASB Statements 14 or 39, the LEA will report the trusts activity in Fund 71. FundResourceProject YearGoalFunctionObjectDebitCredit 71 9010 0 0000 0000 9110 Cash in County Treasury xx 71 9010 0 0000 0000 8xxx Contributions from Employers xx Total 45 45 Scenario 3: The LEA has an unfunded or partially funded plan. The ARC is composed of Normal costs for OPEB-eligible active employees plus amortization of the UAAL for both OPEB-eligible active employees and retirees. The LEA contributes 100% of the ARC each year to a separate OPEB trust or equivalent arrangement. Fund accounting: Normal Cost for OPEB-eligible active employees: Direct-charge as described in Scenario 2. Amortization of the UAAL for retirees: Allocate to all activities as described in Scenario 1. Amortization of the UAAL for OPEB-eligible active employees: Direct-charge as a fringe benefit on a per-OPEB-eligible active FTE employee basis to the program(s) to which each OPEB-eligible active employees salary is charged as described in Scenario 2, to the extent that the costs are neither distorting nor unfairly burdensome to those programs. Where the costs would be distorting or unfairly burdensome to those programs, allocate the costs to all activities as described in Scenario 1. Illustration: ARC = $100 Normal cost = $45 Amortization of UAAL = $55 For active employees = $22 (40% of amortization component) For retirees = $33 (60% of amortization component) (For attribution of OPEB expenditures between Normal costs, amortization of the UAAL for retirees, and amortization of the UAAL for active employees, see Attachment D) Accrual-basis OPEB cost = $100 (no adjustments are necessary) Current year benefits for already-retired employees = $38 (but this is n/a because benefits are provided for in the ARC and paid by the OPEB trust) LEA contribution = $100 Either direct-charge $67 ($45 + $22) on a per-OPEB-eligible active FTE employee basis to programs employing OPEB-eligible active employees, and allocate $33 to all activities; FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 0000 0 0000 2700 3751 OPEB, Active employees, certificated positions xx 01 3010 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 6500 0 5750 1110 3751 OPEB, Active employees, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx Total 67 67 FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3702 OPEB, Allocated, classified positions xx 01 3010 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 6500 0 5750 1110 3701 OPEB, Allocated, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx 13 5310 0 0000 3700 3702 OPEB, Allocated, classified positions xx 13 5310 0 0000 0000 9110 Cash in County Treasury xx Total 33 33 Or direct-charge $45 on a per-OPEB-eligible active FTE employee basis to programs employing OPEB-eligible active employees, and allocate $55 ($33+$22) to all activities. FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 0000 0 0000 2700 3751 OPEB, Active employees, certificated positions xx 01 3010 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 6500 0 5750 1110 3751 OPEB, Active employees, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx Total 45 45 FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3702 OPEB, Allocated, classified positions xx 01 3010 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 6500 0 5750 1110 3701 OPEB, Allocated, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx 13 5310 0 0000 3700 3702 OPEB, Allocated, classified positions xx 13 5310 0 0000 0000 9110 Cash in County Treasury xx Total 55 55 Conversion entry for government-wide financial statements: Since the LEA contributes 100% of its ARC and the annual OPEB cost in this illustration is equal to the ARC, no conversion entry is necessary. OPEB trust accounting: A separate OPEB trust might or might not be reported within the LEAs financial statements, depending on the nature of the trust and its relationship to the LEA. If the trust is required to be reported in the LEAs financial statements pursuant to GASB Statements 14 or 39, the LEA will report the trusts activity in Fund 71. FundResourceProject YearGoalFunctionObjectDebitCredit 71 9010 0 0000 0000 9110 Cash in County Treasury 100 71 9010 0 0000 0000 8xxx Contributions from Employers 100 Total 100 100 Scenario 4: LEA has an unfunded or partially funded plan. The ARC is composed of Normal costs for OPEB-eligible active employees plus amortization of the UAAL for both OPEB-eligible active employees and retirees. The LEA contributes any amount less than the ARC each year to a separate OPEB trust or equivalent arrangement. In this illustration, the LEA contributes 78% of the ARC. Note that Scenario 4 also applies to any LEA that formerly used Scenario 1 but has since implemented GASB 45, whether or not the LEA changes its funding approach. Fund accounting: Normal cost for OPEB-eligible active employees: Direct-charge as described in Scenario 2. Amortization of the UAAL for retirees: Allocate to all activities as described in Scenario 1. Amortization of the UAAL for OPEB-eligible active employees: Direct-charge as a fringe benefit on a per-OPEB-eligible active FTE employee basis to the program(s) to which each OPEB-eligible active employees salary is charged as described in Scenario 2, to the extent that the costs are neither distorting nor unfairly burdensome to those programs. Where the costs would be distorting or unfairly burdensome to those programs, allocate the costs to all activities as described in Scenario 1. Illustration: ARC = $100 Normal cost = $45 Amortization of UAAL = $55 For active employees = $22 (40% of amortization component) For retirees = $33 (60% of amortization component) (For attribution of OPEB expenditures between Normal costs, amortization of the UAAL for retirees, and amortization of the UAAL for active employees, see Attachment D) Accrual-basis OPEB cost = $100 (adjustments are ignored) Current year benefits for already-retired employees = $38 (but this is n/a because benefits are provided for in the ARC and paid by the OPEB trust) LEA contribution = $78 Either direct-charge $52 (($45 + $22) x 78%) on a per-OPEB-eligible active FTE employee basis to programs employing OPEB-eligible active employees, and allocate $26 (the remainder) to all activities: FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 0000 0 0000 2700 3751 OPEB, Active employees, certificated positions xx 01 3010 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 6500 0 5750 1110 3751 OPEB, Active employees, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx Total 52 52 FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3702 OPEB, Allocated, classified positions xx 01 3010 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 6500 0 5750 1110 3701 OPEB, Allocated, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx 13 5310 0 0000 3700 3702 OPEB, Allocated, classified positions xx 13 5310 0 0000 0000 9110 Cash in County Treasury  xx Total 26 26Or direct-charge $35 ($45 x 78%) on a per-OPEB-eligible active FTE employee basis to programs employing OPEB-eligible active employees, and allocate $43 (the remainder) to all activities. FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 0000 0 0000 2700 3751 OPEB, Active employees, certificated positions xx 01 3010 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 6500 0 5750 1110 3751 OPEB, Active employees, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx Total 35 35 FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3702 OPEB, Allocated, classified positions xx 01 3010 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 6500 0 5750 1110 3701 OPEB, Allocated, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx 13 5310 0 00003700 3702 OPEB, Allocated, classified positions xx 13 5310 0 0000 0000 9110 Cash in County Treasury xx  Total 43 43 Conversion entry for government-wide financial statements: The LEA must debit expense by function for the difference between annual OPEB cost and amounts contributed, and credit the Net OPEB Obligation account for the resulting liability ($100 OPEB cost less $78 contributed = $22 net OPEB obligation). Conversion Entry CE021:DebitCredit Expenses (by function)  22 Net OPEB obligation 22To recognize the OPEB obligation (asset) resulting from the difference between annual OPEB cost on the accrual basis, and contributions recognized in governmental funds OPEB trust accounting: A separate OPEB trust might or might not be reported within the LEAs financial statements, depending on the nature of the trust and its relationship to the LEA. If the trust is required to be reported in the LEAs financial statements pursuant to GASB Statements 14 or 39, the LEA will report the trusts activity in Fund 71. FundResourceProject YearGoalFunctionObjectDebitCredit 71 9010 0 0000 0000 9110 Cash in County Treasury 78 71 9010 0 0000 0000 8xxx Contributions from Employers 78 Total 78 78 Scenario 5: The LEA makes a lump-sum contribution, substantially greater than the ARC, to a separate OPEB trust or equivalent arrangement. Fund accounting: Where an LEA contributes substantially more than the ARC in a given year, the portion of the contribution in excess of the Normal Cost for that year applies to the UAAL (see Attachment D). Normal cost for OPEB-eligible active employees: Direct-charge as described in Scenario 2. Amortization of the UAAL for retirees: Allocate to all activities as described in Scenario 1. Amortization of the UAAL for OPEB-eligible active employees: Allocate to all activities as described in Scenario 1. For this illustration, it is assumed that the portion of the contribution relating to amortization of the UAAL for OPEB-eligible active employees would be distorting and unduly burdensome if direct-charged to programs. Illustration: ARC = $100 Normal cost = $45 Amortization of UAAL = $55 For active employees = $22 (40% of amortization component) For retirees = $33 (60% of amortization component) (For attribution of OPEB expenditures between Normal costs, amortization of the UAAL for retirees, and amortization of the UAAL for active employees, see Attachment D) Accrual-basis OPEB cost = $100 (adjustments are ignored) Current year benefits for already-retired employees = $38 (but this is n/a because benefits are provided for in the ARC and paid by the OPEB trust) LEA contribution = $5,000 Direct-charge $45 on a per-OPEB-eligible active FTE employee basis to programs employing OPEB-eligible active employees, and allocate $4,955 (the remainder) to all activities. FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 0000 0 0000 2700 3751 OPEB, Active employees, certificated positions xx 01 3010 0 1110 1000 3751 OPEB, Active employees, certificated positions xx 01 6500 0 5750 1110 3751 OPEB, Active employees, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx Total 45 45 FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3702 OPEB, Allocated, classified positions xx 01 3010 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 6500 0 5750 1110 3701 OPEB, Allocated, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury  xx 13 5310 0 0000 3700 3702 OPEB, Allocated, classified positions xx 13 5310 0 0000 0000 9110 Cash in County Treasury xx Total 4,955 4,955 Conversion entry for government-wide statements: The LEA must credit expense by function for the difference between annual OPEB cost and amounts contributed, and debit the Net OPEB Obligation account for the resulting asset ($100 OPEB cost less $5,000 contributed = $4,900 net OPEB asset). Conversion Entry CE021:DebitCredit Net OPEB obligation (asset) 4,900 Expenses (by function) 4,900To recognize the OPEB obligation (asset) resulting from the difference between annual OPEB cost on the accrual basis, and OPEB contributions recognized in governmental funds OPEB trust accounting: A separate OPEB trust might or might not be reported within the LEAs financial statements, depending on the nature of the trust and its relationship to the LEA. If the trust is required to be reported in the LEAs financial statements pursuant to GASB Statements 14 or 39, the LEA will report the trusts activity in Fund 71. FundResourceProject YearGoalFunctionObjectDebitCredit 71 9010 0 0000 0000 9110 Cash in County Treasury 5,000 71 9010 0 0000 0000 8xxx Contributions from Employers 5,000 Total 5,000 5,000 Scenario 6: LEA self-insures for its employee health and welfare costs including OPEB (see the CSAM Procedure 775 for guidance on self insurance activities). The LEA assesses self-insurance premiums for OPEB equal to 100% of the ARC, but pays them to its self-insurance fund rather than to a separate OPEB trust or equivalent arrangement. The self-insured premiums are allowable expenditures for purposes of programs but they are not employer contributions for purposes of GASB 45. Fund accounting: Normal Cost for OPEB-eligible active employees: Direct-charge as described in Scenario 2. Amortization of the UAAL for retirees: Allocate to all activities as described in Scenario 1. Amortization of the UAAL for OPEB-eligible active employees: Direct-charge as a fringe benefit on a per-OPEB-eligible active FTE employee basis to the program(s) to which each OPEB-eligible active employees salary is charged as described in Scenario 2, to the extent that the costs are neither distorting nor unfairly burdensome to those programs. Where the costs would be distorting or unfairly burdensome to those programs, allocate the costs to all activities as described in Scenario 1. Illustration: ARC = $100 Normal cost = $45 Amortization of UAAL = $55 For active employees = $22 (40% of amortization component) For retirees = $33 (60% of amortization component) (For attribution of OPEB expenditures between Normal costs, amortization of the UAAL for retirees, and amortization of the UAAL for active employees, see Attachment D) Accrual-basis OPEB cost = $100 (adjustments are ignored) Current year benefits for already-retired employees = $38 (but this is n/a because benefits are provided for in the ARC and paid by the self-insurance fund) LEA pays self-insurance premiums = $100 In this illustration, assume that amortization costs for OPEB-eligible active employees are direct-charged to programs. FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3751 OPEB, Active employees, certificated positionsxx 01 0000 0 0000 2700 3751 OPEB, Active employees, certificated positionsxx 01 3010 0 1110 1000 3751 OPEB, Active employees, certificated positionsxx 01 6500 0 5750 1110 3751 OPEB, Active employees, certificated positionsxx 01 xxxx 0 0000 0000 9110 Cash in County Treasuryxx Total 67 67 FundResourceProject YearGoalFunctionObjectDebitCredit 01 0000 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3701 OPEB, Allocated, certificated positions xx 01 0000 0 0000 2700 3702 OPEB, Allocated, classified positions xx 01 3010 0 1110 1000 3701 OPEB, Allocated, certificated positions xx 01 6500 0 5750 1110 3701 OPEB, Allocated, certificated positions xx 01 xxxx 0 0000 0000 9110 Cash in County Treasury xx 13 5310 0 0000 3700 3702 OPEB, Allocated, classified positions xx 13 5310 0 0000 0000 9110 Cash in County Treasury xx Total 33 33 Conversion entry for government-wide statements: For purposes of GASB 45, the LEAs employer contribution is the $38 expended by the self-insurance fund for current year benefits. However, since the selfinsurance fund is reported on the accrual basis, the LEA will recognize the $100 annual OPEB cost and the $62 net OPEB obligation in that fund, so no conversion entry is needed. OPEB trust accounting: Where there is no separate OPEB trust, no separate accounting is necessary. Scenario 7: In addition to its expenditure for current year benefits for retirees as described in Scenario 1, the LEA earmarks assets for future costs of OPEB but does not contribute them irrevocably to a separate OPEB trust or similar arrangement. The LEA retains the ability to redirect the accumulated assets toward another use. Fund accounting: Accumulate the earmarked assets as a designation of fund balance in the General Fund (Fund 01), the Special Reserve Fund (Fund 17), or the Special Reserve for Post-Employment Benefits (Fund 20). Pursuant to Education Code Section 42840, assets may be transferred to Fund 17 or Fund 20 using an interfund transfer, and must be transferred back to the General Fund for expenditure. Charge OPEB expenditures, when paid, as described in the applicable previous scenario. Do not charge expenditure accounts in any program at the time the assets are earmarked. Conversion entry for government-wide financial statements: The LEA must debit expense by function for the difference between annual OPEB cost and amounts contributed, and credit the Net OPEB Obligation account for the resulting liability ($100 OPEB cost less $38 contributed = $62 net OPEB obligation). Conversion Entry CE021:DebitCredit Expenses (by function)  62 Net OPEB obligation 62To recognize the OPEB obligation (asset) resulting from the difference between annual OPEB cost on the accrual basis, and contributions recognized in governmental funds The earmarked employer assets are reported as well. OPEB trust accounting: Where there is no separate OPEB trust, no separate accounting is necessary. 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