University of Oregon 2019 Annual Financial Report
Required Supplementary Information
For the Year Ended June 30, 2019 (dollars in thousands)
Schedule of UO's Proportionate Share of the Net OPEB Liability
Retiree Health Insurance Premium Account (RHIPA)
Data reported is measured as of June 30, (measurement date)
UO's proportion of the net OPEB-RHIPA liability
UO's proportionate share of the net OPEB-RHIPA liability
UO's covered payroll
UO's proportionate share of the net OPEB-RHIPA liability
as a percentage of its covered payroll
Plan fiduciary net position as a percentage of the total OPEB-RHIPA liability
2019
6.254%
2018
8.097%
2017
7.109%
$ 2,210 $ 3,778 $ 3,815
$ 329,731 $ 317,777 $ 308,031
0.67%
49.8%
1.19%
1.24%
34.3%
21.9%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is compiled, the
information presented is for those years for which information is available.
Schedule of UO's Contributions
Retiree Health Insurance Premium Account (RHIPA)
Data reported as of June 30,
Statutorily-required contribution
Contributions made
Contribution (deficiency) excess
UO's covered payroll
Contributions as a percentage of covered payroll
2019
2018
2017
$
934 $
934
888
$
888
815
815
$ 345,614
0.27%
$ 329,731 $ 317,777
0.27%
0.26%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is compiled, the
information presented is for those years for which information is available.
Schedule of UO's Proportionate Share of the Total OPEB Liability
Public Employees' Benefit Board (PEBB)
Data reported is measured as of June 30, (measurement date)
UO's proportion of the total OPEB-PEBB liability
2019
8.150%
2018
8.226%
2017
8.836%
UO's proportionate share of the total OPEB-PEBB liability
UO's covered payroll
UO's proportionate share of the total OPEB-PEBB liability
as a percentage of its covered payroll
$ 13,135 $ 12,221 $ 12,795
$ 345,614 $ 329,731 $ 317,777
3.80%
3.71%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is
compiled, the information presented is for those years for which information is available.
4.03%
Schedule of UO's Contributions
Public Employees' Benefit Board (PEBB)
Data reported as of June 30,
Statutorily-required contribution
Contributions made
Contribution (deficiency) excess
UO's covered payroll
Contributions as a percentage of covered payroll
2019
2018
$
613 $
613
638
638
$ 345,614
0.18%
$ 329,731
0.19%
*The schedule is required to show information for 10 years. However, until a full 10-year trend is
compiled, the information presented is for those years for which information is available.
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