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 amount that the district should report as its net OPEB obligation in its year-end 2017 government-wide financial statements?
2. Based on the data provided, can you 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 and actual experience" in virtually every year but only occasionally (or rarely) report "change in benefit terms"?
5. What impact did the benefit payments of 2017 have on the amount that the district would report as its net OPEB liability?
6. The net OPEB liability increased in 2017 from what it was in 2016. In your opinion, based on the data provided, would you say that, on balance, the fiscal health of the district's OPEB plan improved or deteriorated in 2017? Explain.

2017 2016 Total OPEB Liability Service Cost Interest Changes in benefit terms Differences between expected and actual experience Benefit payment Net change in total OPEB Liability Total OPEB liability-beginning Total OPEB lability-ending 38,100 36,389 55,768 (12,300) 8,654 5,600)(15,480) 73,031 777,690 $850,721 60,544 18,690 101,734 $952,455 Plan Fiduciary Net Position Contributions-employer Net investment income Benefit payment Administrative expense Net change in plan fiduciary net position 52,743 64,621 (15,600) S 50,211 82,000 (15,480) 101,514 837,100 $938,614 S13.841 116,483 754.896 $837,100 S 13.621 Plan fiduciary net position beginning Plan fiduciary net position-ending Net OPEB liability-ending