b"Capital Region Airport Commission SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS VRS HEALTH INSURANCE CREDIT (HIC) PROGRAMMeasurement Dates of June 30, 2017 through June 30, 2024 2024 2023 2022 2021Total HIC OPEB LiabilityService cost $ 5,621 $4,610 $5,968 $7,340Interest 22,59323,84422,44420,026Differences between expected and actualexperience(26,292)(30,255)32316,924Changes in assumptions- - 12,7526,680Benefit payments(18,120)(17,355)(21,423)(20,793)Net change in total HIC OPEB liability $(16,198) $ ( 19,156) $20,064 $ 30,177Total HIC OPEB Liability - beginning 338,155 357,311337,247 307,070Total HIC OPEB Liability - ending (a) $ 321,957 $338,155 $357,311 $ 337,247Plan fiduciary net positionContributions - employer $42,014 $36,778 $22,809 $23,343Net investment income9,2293,641 (16)9,013Benefit payments(18,120)(17,355)(21,423)(20,793)Administrative expense(137) (82) (98) (118)Other - 11,978 -638Net change in plan fiduciary net position $ 32,986 $ 23,620 $ 13,250 $ 11,445 Plan fiduciary net position - beginning 82,864 59,244 45,994 34,549 Plan fiduciary net position - ending (b) $115,850 $82,864 $ 59,244 $ 45,994 Commission's net HIC OPEB liability - ending (a) - (b) $206,107 $ 255,291 $ 298,067 $ 291,253Plan fiduciary net position as a percentage of the total HIC OPEB liability 35.98% 24.50% 16.58% 13.64%Covered payroll $ 10,002,873 $ 8,755,042 $7,357,824 $7,529,919 Commission's net HIC OPEB liability as a percentage of covered payroll 2.06% 2.92% 4.05% 3.87%Schedule is intended to show information for 10 years. Information prior to the 2017 valuation is notavailable.However, additional years will be included as they become available. 91"