The following data were drawn from the required supplementary information section of the Modian School District's annual report (all dollar amounts in thousands).

1. What is the a mount that the district should report as its net OPEB obligation in its year-end 20Xl government-wide financial statements?
2. Based on t he data provided, can yo u tell the amount that the district should report as an expenditure on its governmental fund statement of revenues and expenditures?
3. What other information would you need to determine the amount that it should report as an expense on its government-wide statement of activities?
4. Why is it likely that the government will report " differences between expected a nd actual experience" in virtually every year but only occasionally (or rarely) report "change in benefit terms"?
5. What impact did the benefit payments of 20Xl have on the amount that the district would report as its net OPEE liability?
6. The net OPEE liability increased in 20Xl from what it was in 20X0. In your opinion, based on the data provided, would you say that, on balance, the fiscal health of the district's OPEE plan improved or deteriorated in 20Xl? Explain.

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Total OPEB Liability Service Cost Interest Changes in benefit terms Differences between expected and actual experience Benefit payments Net change in total OPEB Liability Total OPEB liability-beginning Total OPEB liability-ending Plan Fiduciary Net Position Contributions-employer Net investment income Benefit payments Administrative expense Net change in plan fiduciary net position Plan fiduciary net position- beginning Plan fiduciary net position- ending Net OPEB liability-ending 202X1 $ 38,100 60,544 18,690 (15,600) 101,734 850,721 $952,455 $ 52,743 64,621 (15,600) (250) 101,514 837,100 $938,614 $ 13,841 20X0 $36,389 55,768 (12,300) 8,654 (15,480) 73,031 777,690 $850,721 $ 50,211 82,000 (15,480) (248) 116,483 754,896 $837,100 $ 13,621