State of Delaware Other Postemployment Benefits (OPEB) Fund Trust Schedules of Employer Allocations and OPEB Amounts by Employer – June 30, 2019

What Was Performed? An audit of the State of Delaware Other Postemployment Benefits (OPEB) Fund Trust Schedules of Employer Allocations and OPEB Amounts by Employer – June 30, 2019 was performed.The State of Delaware’s Other Postemployment Benefit (OPEB) Fund Trust (the Plan) is administered by the Delaware Public Employees’ Retirement System (DPERS). The Plan provides medical coverage to pensioners and their eligible dependents. Participating employers fund the Plan for current retirees on a pay-as-you-go basis. Funds recorded in the Plan include state appropriations, other employer contributions and retiree contributions for healthcare. The funds available are invested under the management of the DPERS Board of Pensioners. The financial statement is beneficial to eligible pensioners defined in the Plan and those parties interested in the Trust’s accountability for the money it receives.