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            "type": "header",
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            "text": "CITY OF PALM DESERT, CALIFORNIA\nNotes to Basic Financial Statements\nFor the Year Ended June 30, 2025",
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            "text": "NOTE 13 - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)",
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        {
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            "text": "Employees with at least 5 years of service, not meeting the eligibility requirements for the stipend program, who retire simultaneously from the City and CalPERS are eligible to continue medical coverage through the CalPERS Health Plan. The City is required to pay the CalPERS minimum employer contribution ($151 in 2024 and $157 in 2025) for these employees."
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            "text": "Employees Hired On or After January 1, 2015"
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        {
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            "text": "Employees are not eligible for either of the defined retiree health benefits plan but are instead enrolled in the City's ICMA Retirement Health Savings Account. Employees have a mandatory 1% contribution to the Retirement Health Savings Plan and the City matches the 1% contribution. In addition, an employee can participate in the ICMA 401A Governmental Money Purchase Plan with a maximum pre-tax dollar contribution of 10%, with the City maximum match of 2%."
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            "text": "As of June 30, 2023, the date of the most recent actuarial valuation, the City's plan has 128 active employees."
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            "text": "Employees Covered - Plan membership, at June 30, 2023 valuation date, membership consisted of the following:"
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                    "text": "Inactive members currently receiving benefits\nActive members\nTotal",
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                    "text": "94\n128\n222",
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            "text": "B. City Contributions to the Plan",
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        },
        {
            "id": "p97.10",
            "order": 12,
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            "text": "City contributions to the Plan occur as benefits are paid to retirees and/or to the OPEB trust."
        },
        {
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            "bbox": {
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            "text": "C. Net OPEB Liability/(Asset)",
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        {
            "id": "p97.12",
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            "text": "The City's Net OPEB Liability/(Asset) was measured as of June 30, 2024 and the Total OPEB Liability used to calculate the Net OPEB Liability/(Asset) was determined by an actuarial valuation as of June 30, 2023."
        },
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            "text": "97",
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