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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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            "text": "E. Changes in the Net OPEB Liability/(Asset)",
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            "text": "The changes in the net OPEB liability/(asset) for the Plan are as follows:"
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                    "text": "Total OPEB Liability (a)",
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                    "text": "Plan Fiduciary Net Position (b)",
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                    "text": "Net OPEB Liability/(Asset) (c) = (a) - (b)",
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                    "text": "Balance at June 30, 2023 (measurement date)\nChanges in the year:",
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                        "r": 262.738367,
                        "b": 395.8601
                    },
                    "text": "Net changes\nBalance at June 30, 2024 (measurement date)",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p99.5.46",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 343.39871,
                        "t": 428.6501,
                        "r": 393.418714,
                        "b": 395.8601
                    },
                    "text": "2,420,749\n$ 26,092,084",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p99.5.47",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 423.64877,
                        "t": 428.6501,
                        "r": 473.668763,
                        "b": 395.8601
                    },
                    "text": "1,776,042\n$ 23,565,457",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p99.5.48",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 509.45853,
                        "t": 428.6501,
                        "r": 553.918821,
                        "b": 395.8601
                    },
                    "text": "644,707\n$ 2,526,627",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                }
            ]
        },
        {
            "id": "p99.6",
            "order": 54,
            "type": "heading",
            "bbox": {
                "l": 51.6,
                "t": 383.04,
                "r": 556.32,
                "b": 369.36
            },
            "text": "F. Sensitivity of the Total OPEB Liability and Net OPEB Liability/(Asset) to Changes in the Discount Rate",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p99.7",
            "order": 55,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 360.96,
                "r": 560.16,
                "b": 322.8
            },
            "text": "The following presents the total OPEB liability and net OPEB liability/(asset), as well as what the total OPEB liability and net OPEB liability/(asset) would be if they were calculated using a discount rate that is 1-percentage point lower 4.85 percent) or 1-percentage-point higher (6.85 percent) than the current discount rate:"
        },
        {
            "id": "p99.8",
            "order": 56,
            "type": "table",
            "bbox": {
                "l": 53.52,
                "t": 312.24,
                "r": 525.12,
                "b": 264.96
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 2,
                "n_cols": 4,
                "integrity": {
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                    "cells_flagged": 0
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            },
            "children": [
                {
                    "id": "p99.8.1",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 53.52,
                        "t": 312.24,
                        "r": 171.42,
                        "b": 288.6
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p99.8.2",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 230.95938,
                        "t": 311.9001,
                        "r": 314.27927,
                        "b": 284.3601
                    },
                    "text": "Discount Rate -1% (4.85%)",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.8.3",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 357.11956,
                        "t": 311.9001,
                        "r": 392.119477,
                        "b": 284.3601
                    },
                    "text": "Current (5.85%)",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.8.4",
                    "order": 60,
                    "type": "table_cell",
                    "bbox": {
                        "l": 434.08917,
                        "t": 311.9001,
                        "r": 519.909548,
                        "b": 284.3601
                    },
                    "text": "Discount Rate +1% (6.85%)",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p99.8.5",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 56.62926,
                        "t": 280.4001,
                        "r": 196.789081,
                        "b": 267.1101
                    },
                    "text": "Plan's net OPEB liability/(asset)",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.8.6",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 270.20939,
                        "t": 280.4001,
                        "r": 314.669224,
                        "b": 267.1101
                    },
                    "text": "$ 5,546,833",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.8.7",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.70935,
                        "t": 280.4001,
                        "r": 421.169184,
                        "b": 267.1101
                    },
                    "text": "$ 2,526,627",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.8.8",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 491.07921,
                        "t": 280.4001,
                        "r": 522.749151,
                        "b": 267.1101
                    },
                    "text": "$ (9,011)",
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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            "id": "p99.9",
            "order": 65,
            "type": "heading",
            "bbox": {
                "l": 52.08,
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                "r": 545.04,
                "b": 229.44
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            "text": "G. Sensitivity of the Total OPEB Liability and Net OPEB Liability/(Asset) to Changes in the Health Care Cost Trend Rates",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p99.10",
            "order": 66,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 220.32,
                "r": 559.68,
                "b": 181.68
            },
            "text": "The following presents the total OPEB liability and net OPEB liability/(asset), as well as what the total OPEB liability and net OPEB liability/(asset) would be if they were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:"
        },
        {
            "id": "p99.11",
            "order": 67,
            "type": "table",
            "bbox": {
                "l": 54.48,
                "t": 171.15009999999995,
                "r": 524.64,
                "b": 109.92
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 3,
                "n_cols": 4,
                "integrity": {
                    "cells_checked": 8,
                    "cells_flagged": 0
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            },
            "children": [
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                    "id": "p99.11.1",
                    "order": 68,
                    "type": "table_cell",
                    "bbox": {
                        "l": 54.48,
                        "t": 170.88,
                        "r": 172.02,
                        "b": 150.56
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p99.11.2",
                    "order": 69,
                    "type": "table_cell",
                    "bbox": {
                        "l": 357.95971,
                        "t": 171.15009999999995,
                        "r": 391.29971,
                        "b": 157.8601
                    },
                    "text": "Current",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 3,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.11.3",
                    "order": 70,
                    "type": "table_cell",
                    "bbox": {
                        "l": 54.48,
                        "t": 150.56,
                        "r": 172.02,
                        "b": 130.24
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                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p99.11.4",
                    "order": 71,
                    "type": "table_cell",
                    "bbox": {
                        "l": 251.22931,
                        "t": 156.90009999999995,
                        "r": 294.01931,
                        "b": 129.3601
                    },
                    "text": "1% Decrease",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.11.5",
                    "order": 72,
                    "type": "table_cell",
                    "bbox": {
                        "l": 289.56,
                        "t": 150.56,
                        "r": 407.1,
                        "b": 130.24
                    },
                    "text": "Healthcare Trend Rate",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p99.11.6",
                    "order": 73,
                    "type": "table_cell",
                    "bbox": {
                        "l": 457.82935,
                        "t": 156.90009999999995,
                        "r": 496.169291,
                        "b": 129.3601
                    },
                    "text": "1% Increase",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p99.11.7",
                    "order": 74,
                    "type": "table_cell",
                    "bbox": {
                        "l": 56.62895,
                        "t": 125.40009999999995,
                        "r": 196.788771,
                        "b": 112.11009999999999
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                    "text": "Plan's net OPEB liability/(asset)",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
                    "id": "p99.11.8",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 275.20908,
                        "t": 125.40009999999995,
                        "r": 317.998997,
                        "b": 112.11009999999999
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                    "text": "$ (278,177)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 376.70905,
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                        "r": 421.168884,
                        "b": 112.11009999999999
                    },
                    "text": "$ 2,526,627",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p99.11.10",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 474.95901,
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                        "r": 519.418893,
                        "b": 112.11009999999999
                    },
                    "text": "$ 5,897,995",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p99.12",
            "order": 78,
            "type": "footer",
            "bbox": {
                "l": 298.8,
                "t": 47.04,
                "r": 312.48,
                "b": 36.24
            },
            "text": "99",
            "attrs": {
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