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CITY OF ST. ANTHONY, MINNESOTA <br />REQUIRED SUPPLEMENTARY INFORMATION Statement 11 <br />SCHEDULE OF CHANGES IN THE CITY'S TOTAL OPEB LIABILITY AND RELATED RATIOS <br />For The Year Ended December 31, 2018 <br />2018 <br />Total OPEB liability: <br />Service cost $60,682 <br />Interest 28,711 <br />Changes of benefit terms - <br />Differences between expected and actual experience - <br />Changes in assumptions 21,006 <br />Benefit payments (10,672) <br />Net change in total OPEB liability 99,727 <br />Total OPEB liability - beginning 704,204 <br />Total OPEB liability - ending $803,931 <br />Covered-employee payroll $4,627,624 <br />Total OPEB liability as a percentage of covered-employee payroll 17.4% <br />The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2018 and is intended to <br />show a ten year trend. Additional years will be added as they become available. <br />99