City of DeKalb’s Post-Employment Expenditures


For a number of years, the City of DeKalb has provided post-employment health and life insurance coverage for all of its retirees, whether contractually obligated or not.

Known as Other Post-Employment Benefits (OPEB), this program has been changed for greater sustainability as a result of recommendations by Executive Partners, Inc. (EPI) in May 2009.

Perhaps EPI’s recommendations were in part made possible by GASB 45 rules implemented in FY2008 that improved OPEB reporting. Empty cells in the table indicate figures unavailable prior to that year.

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An Early Retirement Incentive (ERI) for IMRF employees was offered in FY2004, and 11 employees accepted it. The number of OPEB beneficiaries has accelerated alarmingly since.

All data have been taken from City of DeKalb Comprehensive Annual Financial Reports (CAFRs).

The FY2011 CAFR, when available, should tell us whether OPEB costs are getting under control or continuing to eat us alive.