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State of MississippiState and School Employees’ Life andHealth Insurance Plan (OPEB Plan)Independent Auditor’s ReportSchedule of Employer AllocationsSchedule of OPEB Amounts by EmployerAs of and for the Year Ended June 30, 2021
State of MississippiState and School Employees’ Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsSchedule of OPEB Amounts by EmployerAs of and for the Year Ended June 30, 2021ContentsIndependent Auditor’s Report . . 1SchedulesSchedule of Employer Allocations . 3Schedule of OPEB Amounts by Employer. 11Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer . 21Supplementary InformationSchedule of OPEB Amounts by Employer – Sensitivity and Remaining Deferred Outflows(Inflows) of Resources . 29Note to the Schedule of OPEB Amounts by Employer – Sensitivity and Remaining DeferredOutflows (Inflows) of Resources . 40
Independent Auditor’s ReportMembers of the State of Mississippi State and SchoolEmployees’ Health Insurance Management BoardState of Mississippi, State and School Employees’Life and Health Insurance PlanJackson, MississippiReport on the SchedulesWe have audited the accompanying schedule of employer allocations of the State and School Employees’ Lifeand Health Insurance Plan (OPEB Plan), an other employee benefit trust fund of the State of Mississippi, as ofand for the year ended June 30, 2021, and the related notes. We have also audited the total for all entities of thecolumns titled June 30, 2020 employer’s proportionate share of net OPEB liability as of June 30, 2020,June 30, 2021 employer’s proportionate share of net OPEB liability, total deferred outflows of resources, totaldeferred inflows of resources, and total OPEB expense (specified column totals) included in the accompanyingschedule of OPEB amounts by employer of the OPEB Plan as of and for the year ended June 30, 2021, and therelated notes.Management’s Responsibility for the SchedulesManagement is responsible for the preparation and fair presentation of these schedules in accordance withaccounting principles generally accepted in the United States of America; this includes the design,implementation, and maintenance of internal control relevant to the preparation and fair presentation ofschedules that are free from material misstatement, whether due to fraud or error.Auditor’s ResponsibilityOur responsibility is to express opinions on the schedule of employer allocations and the specified columntotals included in the schedule of OPEB amounts by employer based on our audit. We conducted our audit inaccordance with auditing standards generally accepted in the United States of America. Those standardsrequire that we plan and perform the audit to obtain reasonable assurance about whether the schedule ofemployer allocations and the specified column totals included in the schedule of OPEB amounts by employerare free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in theschedule of employer allocations and the specified column totals included in the schedule of OPEB amountsby employer. The procedures selected depend on the auditor’s judgement, including the assessment of the risksof material misstatement of the schedule of employer allocations and the specified column totals included inthe schedule of OPEB amounts by employer, whether due to fraud or error. In making those risk assessments,the auditor considers internal control relevant to the entity’s preparation and fair presentation of the scheduleof employer allocations and the specified column totals included in the schedule of OPEB amounts byemployer in order to design audit procedures that are appropriate in the circumstances, but not for the purposeof expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no suchopinion. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of significant accounting estimates made by management, as well as evaluating the overallpresentation of the schedule of employer allocations and the specified column totals included in the scheduleof OPEB amounts by employer.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ouraudit opinions.
Members of the State of Mississippi State and SchoolEmployees’ Health Insurance Management BoardState of Mississippi, State and School Employees’Life and Health Insurance PlanPage 2OpinionsIn our opinion, the schedules referred to above present fairly, in all material respects, the employer allocationsas of and for the year ended June 30, 2021, the June 30, 2020 employer’s proportionate share of net OPEBliability as of June 30, 2020, June 30, 2021 employer’s proportionate share of net OPEB liability, total deferredoutflows of resources, total deferred inflows of resources, and total OPEB expense for the total of allparticipating entities for the State and School Employees’ Life and Health Insurance Plan (OPEB Plan) as ofand for the year ended June 30, 2021, in accordance with accounting principles generally accepted in theUnited States of America.Other MattersThe OPEB Plan is reported as an other employee benefit trust fund in the financial statements of the State ofMississippi.We have audited, in accordance with auditing standards generally accepted in the United States of America,the financial statements of the State of Mississippi, State and School Employees’ Life and Health InsurancePlan (OPEB Plan) as of and for the year ended June 30, 2021, and our report thereon, dated January 26, 2022,expressed an unmodified opinion on those financial statements.Other InformationOur audit was conducted for the purpose of forming opinions on the schedule of employer allocations and thespecified column totals included in the schedule of OPEB amounts by employer (the Schedules). The scheduleof OPEB amounts by employer – sensitivity and remaining deferred outflows (inflows) of resources as of andfor the year ended June 30, 2021, is presented for purposes of additional analysis and is not a required part ofthe Schedules.The schedule of OPEB amounts by employer – sensitivity and remaining deferred outflows (inflows) ofresources as of and for the year ended June 30, 2021, is the responsibility of management and was derivedfrom and relates directly to the underlying accounting and other records used to prepare the Schedules. Suchinformation has been subjected to the auditing procedures applied in the audit of the Schedules and certainadditional procedures, including comparing and reconciling such information directly to the underlyingaccounting and other records used to prepare the Schedules or to the Schedules themselves, and otheradditional procedures in accordance with auditing standards generally accepted in the United States ofAmerica. In our opinion, the schedule of OPEB amounts by employer – sensitivity and remaining deferredoutflows (inflows) of resources as of and for the year ended June 30, 2021, is fairly stated, in all materialrespects, in relation to the Schedules as a whole.Restriction on UseOur report is intended solely for the information and use of the OPEB Plan’s management, the State ofMississippi, State and School Employees’ Health Insurance Management Board, OPEB Plan’s participatingemployers and their auditors, and is not intended to be and should not be used by anyone other than thesespecified parties.Jackson, MississippiJanuary 26, 2022
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer NameFY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to TotalLIBRARIES:711420Choctaw County Library37100.00274473%711430Amory Municipal Library1 2370.00091491%711440Evans Memorial Library12370.00091491%711450Wilkinson County Library System12370.00091491%711460Covington County Library System61,4590.00564194%711470Sharkey Issaquena County Library System37100.00274473%711490Wayne Co Library System92,1300.00823418%711500Benton Co Library System24730.00182982%711510Lamar Co Library174,1020.01585842%711520Bolivar Co Library102,3660.00914909%711530Carnegie Public Library61,3010.00503200%711540Carroll Co Library System24730.00182982%711550Central Miss Regional Library6314,8290.05733429%711560Copiah-Jefferson Regional Library Sysem49470.00365964%711570Dixie Regional Library System143,3130.01280872%711580East Miss Regional Library102,3660.00914909%711590Elizabeth Jones Library37100.00274473%711600First Regional Library6715,8540.06129890%711610Greenwood-Leflore Public Library System61,4200.00548945%711620Hancock Co Library System276,3100.02439757%711630Harriette Person Memorial Library24730.00182982%711640Harrison Co Library System4811,2790.04361066%711650The Library - Hattiesburg; Petal133,1550.01219879%711660Judge George W. Armstrong Library71,6560.00640436%711670Humphreys Co Library System36700.00259224%711680Jackson-George Regional Library6114,4340.05580944%711690Jackson-Hinds Library System5813,6850.05291223%711700Jennie Stephens Smith Library49470.00365964%711710Kemper-Newton Library71,6560.00640436%711720Laurel-Jones Co Library102,3660.00914909%711730Lee-Itawamba Library nklin Regional Library System122,8400.01097891%711750Long Beach Public Library51,1830.00457454%711760Columbus-Lowndes Public Library92,2090.00853915%711770Madison Co-Canton Public Library296,7830.02622739%711780Marks-Quitman Co Public Library24730.00182982%711790Marshall Co Library System49470.00365964%711800Meridian-Lauderdale Co Library112,6820.01036897%711810Mid Miss Regional Library System286,5860.02546496%711820Neshoba Co Public Library24730.00182982%711830Northeast Regional Library143,3920.01311369%711840Noxubee Co Library24730.00182982%711850Oktibbeha Co Library System49470.00365964%711860Pearl River Co Library System133,0370.01174133%See Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)3
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer NameFY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to Total711870Pike-Amite-Walthall Library System153,5490.01372363%711880Pine Forest Regional Library61,4200.00548945%711890Yazoo Library Association12370.00091491%711900South Miss Regional Library92,0510.00792921%711910Sunflower Public Library92,1300.00823418%711920Tallahatchie Co Library49070.00350715%711930Tombigbee Regional Library System81,7750.00686182%711940Warren Co-Vicksburg Public Library System92,1300.00823418%711950Washington Co Library System133,0760.01189382%711960Yalobusha Co Public Library System24730.00182982%699165,4840.63982629%Total LibrariesCOMMUNITY COLLEGES:711970Coahoma Community College21350,3230.19457063%711980Copiah-Lincoln Community College28667,6760.26166394%711990East Central Community College20648,8250.18877620%712000East MS Community College26662,8250.24290831%712010Hinds Community College1,033244,3210.94464344%712020Holmes Community College34280,9280.31289884%712030Itawamba Community College36185,3050.32982466%712040Jones Co Junior College33278,6010.30390224%712050Meridian Community College28868,1100.26334128%712060MS Delta Community College22152,3740.20249984%712070MS Gulf Coast Community College664157,2010.60780448%712080Northeast MS Community College30672,2910.27950467%712090Northwest MS Community College508120,2080.46477372%712100Pearl River Community College39894,2180.36428623%712110Southwest MS Community CollegeTotal Community 52%SCHOOL DISTRICTS:712120Aberdeen School District15937,6240.14547051%712130Alcorn County School District39693,6270.36199895%712140Amite County School District15636,9140.14272579%712150Amory School District19445,9460.17764481%712160Attala County School District18443,5010.16819075%712170Baldwyn School District10224,1760.09347319%712180Bay St. Louis-Waveland School24156,9880.22034056%712200Benton County School District14634,5870.13372918%712210Biloxi School District680160,8300.62183308%712220Booneville School District14534,3110.13266179%712230Brookhaven School District38390,6690.35056259%712240Calhoun County School District32476,6680.29643048%712250Canton School District41497,8470.37831483%712260Carroll County School District11727,6070.10673937%See Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)4
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer NameFY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to Total712270Chickasaw County School District5713,4880.05214981%712280Choctaw County School District22553,1240.20539705%712290Claiborne County School District18844,5260.17215536%712300Clarksdale School District30973,0790.28255436%712320Cleveland School District42199,6610.38532913%712330Clinton School District553130,8960.50609711%712340Coahoma Co Agriculture High School District153,4710.01341866%712350Coahoma County School District21350,4420.19502808%712360Coffeeville School District6916,3670.06328120%712370Columbia School District20548,4700.18740384%712380Columbus School District468110,7430.42817736%712390Copiah County School District28266,6900.25785182%712400Corinth School District27364,4820.24931267%712410Covington County School District38390,7080.35071508%712420Desoto County School District3,556841,5363.25372101%712440Durant School District--0.00000000%712450East Jasper School District13832,5760.12595246%712460East Tallahatchie School District13832,5370.12579997%712470Enterprise School District11727,6070.10673937%712480Forest School District19345,6300.17642493%712490Forrest County School District31173,6710.28484164%712500Forrest Co Agriculture High School Distict7517,6290.06816071%712510Franklin County School District18443,5400.16834324%712520George County School District512121,0360.46797590%712530Greene County School District25159,4730.22994710%712540Greenville School District604143,0040.55290994%712550Greenwood School District661156,3340.60444981%712560Grenada School District540127,7410.49389832%712570Gulfport School District704166,5480.64394338%712580Hancock County School District478113,1880.43763142%712590Harrison County School District1,691400,1421.54711095%712600Hattiesburg School District526124,4280.48108960%712610Hazlehurst School District19145,2750.17505257%712630Hinds County School District501118,6310.45867433%712640Hollandale School District8319,6400.07593744%712650Holly Springs School District15737,1510.14364070%712660Holmes County School District36385,8180.33180696%712670Houston School District22653,4000.20646444%712680Humphreys County School District22052,1380.20158493%712710Itawamba County School District42099,3850.38426174%712720Jackson County School District1,056249,8030.96583883%712730Jackson Independent School District3,300780,8803.01919936%712740Jefferson County School District17842,1600.16300627%712750Jefferson Davis Co School District20147,6420.18420166%712760Jones County School District1,048247,8700.95836707%See Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)5
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer NameFY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to Total712770Kemper County School District18844,5260.17215536%712780Kosciusko School District27464,8760.25083752%712790Lafayette County School District35584,0040.32479266%712800Lamar County School District1,328314,3241.21530399%712810Lauderdale County School District745176,2110.68130216%712820Laurel School District36586,3310.33378926%712830Lawrence County School District26562,7860.24275583%712840Leake County School District35984,8320.32799484%712850Lee County School District854202,0030.78102723%712860Leflore County School District--0.00000000%712870Leland School District12329,1450.11268628%712880Lincoln County School District33378,7980.30466466%712890Long Beach School District31373,9860.28606152%712900Louisville School District36786,8430.33577157%712910Lowndes County School District639151,1280.58432182%712920Lumberton School District--0.00000000%712930Madison County School District1,501355,2611.37358323%712940Marion County School District27364,5210.24946516%712950Marshall County School District33378,7980.30466466%712960Mccomb School District34481,4400.31488115%712970Meridian School District729172,4640.66681610%712980Monroe County School District28767,9520.26273134%712990Montgomery County School District713000Moss Point School ,3690.27980964%Natchez-Adams School District495117,1710.45303239%Neshoba County School District36586,4100.33409423%Nettleton School District14734,8240.13464409%New Albany School District27765,5070.25327728%713060Newton County School District20548,5090.18755632%713070Newton School District12930,5250.11802325%713080North Bolivar School District13732,3390.12503755%713090North Panola School District20147,6020.18404917%713100North Pike School District28868,0310.26303631%713110North Tippah School District14133,2860.12869718%713120Noxubee School District17942,4360.16407366%713130Ocean Springs School District640151,4430.58554169%713140Okolona School District9021,2180.08203683%713160Oxford School District519122,7720.47468523%713170Pascagoula School District1,148271,5731.05001045%713180Pass Christian School District23355,1740.21332626%713190Pearl School District469110,8610.42863482%713200Pearl River Co School District34581,6370.31564357%713210Perry County School District17140,4640.15644942%713220Petal School District504119,1430.46065663%713230Philadelphia School District13732,3390.12503755%See Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)6
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer NameFY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to Total713240Picayune School District538127,1890.49176353%713250Pontotoc School District29770,2790.27172794%713260Pontotoc County School District41598,1620.37953471%713270Poplarville School District23956,4760.21835826%713280Prentiss County School District31674,8540.28941618%713290Quitman School District24658,1320.22476262%713300Quitman County School District17741,9230.16209136%713310Rankin County School District2,231527,9222.04116175%713320Richton School District8018,8910.07304023%713330Scott County School District476112,5570.43519167%713340Senatobia School District21550,8360.19655293%713360Simpson County School District450106,4840.41170900%713370Smith County School District30572,1330.27889473%713380South Delta School District13431,5900.12214034%713390South Panola School District572135,3920.52348037%713400South Pike School District24056,8310.21973062%713410South Tippah School beha732173,1350.66940834%713440Stone County School District30672,2910.27950467%713450Sunflower School District484114,5690.44296839%713460Tate County School District25860,9720.23574153%713470Tishomingo Co School District37889,4860.34598805%713480Tunica County School District28066,1380.25571704%713490Tupelo School District931220,1850.85132273%713500Union County School District31975,4460.29170345%713510Union School District12429,3420.11344870%713520Vicksburg-Warren School District930220,0270.85071279%713530Walthall County School District25259,5520.23025207%713540Water Valley School District13832,5370.12579997%713550Wayne County School District41197,1370.37557010%713560Webster County School District23355,2140.21347874%713570West Bolivar School District16739,5170.15278979%713580West Jasper School District19546,0640.17810227%713590West Point School District37288,1050.34065108%713600West Tallahatchie School District10725,3980.09820022%713610Western Line School District28266,6900.25785182%713620Wilkinson County School District14734,7850.13449161%713630Winona County School District16639,2410.15172239%713640Yazoo City School District28366,8880.25861425%713650Yazoo County School 95705%348,0450.03110690%12370.00091491%Total School DistrictsSTATE AGENCIES:721330MS School for the Arts721340MS State Board of Examiners for Prof CounselorsSee Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)7
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer Name721350MS Dept Of Child Protection Services721360MS Board Of Optometry721380Office Of State Public Defender721390721410721430FY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to 0.01555345%Board Of Tax Appeals51,1830.00457454%MS State Board Of Physical Therapy24730.00182982%Military Department - Adjutant General's Office9823,1900.08966107%721470Mississippi State Bar184,2590.01646836%721480MS Capital Post-Conviction Counsel92,1300.00823418%721490MS Board Of Geologists12370.00091491%721500MS Dept Of Transportation2,761653,3362.52606347%721510South MS Regional Center--0.00000000%721520MS Dept Of Corrections1,597377,8991.46110951%721530Archives & History Dept13331,4720.12168288%721540Legislative Peer Committee225,2060.02012800%721550MS Public Service Commission7217,0370.06587344%721560Dept Of Environmental Quality36085,1870.32936720%721570MS State Hospital1,110262,6601.01554888%721590MS Real Estate Commission184,2590.01646836%721600Mississippi State Senate Staff399,2290.03568145%721610Mississippi State Senate Members419,7020.03751126%721620MS House Of Representatives Staff4711,1220.04300072%721630MS House Of Representatives Members10625,0830.09698034%721640Attorney General'S Office26963,6540.24611049%721650MS Arts Commission92,1300.00823418%721660Boswell Regional Center1,172277,3311.07227323%721670MS Highway Safety Patrol (Dept Of Public Safety)1,019241,1260.93229217%721680State Insurance Department11527,2120.10521452%721690Ellisville State School1,152272,5981.05397505%721700MS Port Authority/Gulfport317,3360.02836218%721710State Dept Of Health1,684398,4851.54070658%721720State Soil & Water Conservation112,6030.01006400%721730Banking & Consumer Finance7718,2210.07044799%721740Yellow Creek Port Authority102,3660.00914909%721750MS Workers Compensation Commission5112,0680.04666035%721760Veterans Home Purchase Board174,0230.01555345%721770MS State Personnel Board388,9920.03476654%721780State Veterans Affairs Board33779,7440.30832430%721790State Fair Commission--0.00000000%721800MS Dept Of Information Technology Services11126,2660.10155489%721810State Aid Road Construction0.04574544%721820Rehabilitation Services721830MS Gaming Commission721840MS Department Of Revenue721850Joint Legislative Budget Office721860MS Finance And %39493,2320.36047411%See Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)8
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer Name721870MS Cosmetology Board721880Board Social Workers, Marriage, Family Therapists721890MS Library Commission721900MS Emergency Management721910MS Secretary Of State721920MS Dept Of Human Services721930FY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to 362,5181.40164043%MS Board Of Nursing266,1520.02378763%721940MS Dept Of Education551130,3830.50411480%721950MS Community College Board4811,3580.04391563%721960Military Department - Army Guard24257,2650.22140795%721970Military Department - Air Guard15436,4410.14089597%721980Military Department - Ycp (Shelby Base Ops)6415,1440.05855417%721990Educational Television (MS Public Broadcasting)8319,6400.07593744%722010Pearl River Basin Development Dist.--0.00000000%722020MS Dept Of Wildlife, Fisheries & Parks441104,3540.40347482%722040Public Employees Retirement System14434,0750.13174688%722050MS Bureau Of Narcotics10725,3190.09789525%722060North MS Regional Center763180,5490.69807549%722070MS Oil & Gas Board307,0990.02744727%722080MS Animal Health Board245,6790.02195781%722090State Treasurer's Office286,6260.02561745%722110Medicaid Division829196,1670.75845948%722120MS Dept Of Agriculture & Commerce19846,8530.18115196%722130MS Office Of State Auditor12830,2890.11710834%722150Governor's Office174,0230.01555345%722170MS State Board Of Pharmacy163,7860.01463854%722180MS Supreme Court24157,0280.22049304%722190Barber Examiners Board37100.00274473%722200Grand Gulf Military51,1830.00457454%722220MS Development Authority20548,5090.18755632%722230Mental Health Dept Of MS8319,6400.07593744%722240MS Motor Vehicle Commission37100.00274473%722250District Attorneys & Staff19345,6700.17657742%722260State Architecture Board24730.00182982%722270East MS State Hospital820194,0370.75022530%722280MS State Board Of Contractors143,3130.01280872%722290State Fire Academy5613,2510.05123490%722310Hudspeth Center--0.00000000%722320Professional Engineers & Land Surveyors Board49470.00365964%722360MS Ethics Commission61,4200.00548945%722370Nursing Home Administrators Board24730.00182982%722390MS Judicial Performance Commission12370.00091491%722450MS Dept Of Employment Security452106,9570.41353882%722490State Dental Examiners Board61,4200.00548945%722510MS Forestry Commission24858,6840.22689741%See Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)9
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of Employer AllocationsAs of and for the Year Ended June 30, 2021Fiscal Year Ended June 30, 2021Group Number Employer NameFY 2021 AverageEmployee EnrollmentFY 2021 ImplicitSubsidy CostPercentageRelationship to Total722520Medical Licensure Board194,4960.01738327%722530Public Accountancy Board Of MS51,1830.00457454%722590Board Of Funeral Services12370.00091491%722600Administrative Office Of The Courts/Trial Support27865,7830.25434467%722620MS Dept Of Marine Resources13832,6550.12625743%722630Mississippi Auctioneers Total State AgenciesES/OTHER STATE AGENCIES:721370Charter School Authorizer Board37100.00274473%721460MS Business Finance Corp49470.00365964%721580MS Industries For The Blind7517,7470.06861817%722100Pearl River Valley Water Supply9422,2430.08600144%722160Pat Harrison Waterway District286,6260.02561745%722210Tombigbee River Valley Water Mgt133,0760.01189382%722330University Medical Center8,1491,928,2987.45559261%722340University Of Southern MS1,961464,0321.79413635%722400Alcorn State University540127,7800.49405080%722410Jackson State University892211,0740.81609874%722420University Of i State University4,5411,074,5384.15460131%722470MS University Of Women34681,8740.31655848%722480MS Valley State University38190,1560.34858029%722540University Press Of MS194,4960.01738327%722550MS Institutions Of Higher Learning7417,5110.06770326%722560Delta State University452106,9570.41353882%722570MS Prison 1750%25,863,811100.00000000%Total Universities/Other State AgenciesGrand Total All109,301 See Notes to the Schedules of Employer Allocations and OPEB Amounts by Employer. (Totals may not add due to rounding.)10
State of MississippiState and School Employees' Life and Health Insurance Plan (OPEB Plan)Schedule of OPEB Amounts by EmployerAs of and for the Year Ended June 30, 2021Deferred Outflows of ResourcesDeferred Inflows of ResourcesChanges inNet DifferenceGroupNumberOPEB ExpenseChanges inProportionProportionand Differencesand DifferencesJune 30, 2020June 30, ionateProportionateBetweenand erredNetShare ofShare ofExpectedEarnings onand ProportionateOutflowsExpectedand ProportionateInflowsEmployerto Change inNet OPEBNet OPEBand ActualOPEB PlanChange ofShare ofofChange ofand ActualShare ofofOPEBProportionateTotal OPEBLi
711540 Carroll Co Library System 2 473 0.00182982% 711560 Copiah-Jefferson Regional Library Sysem 4 947 0.00365964% . State and School Employees' Life and Health Insurance Plan (OPEB Plan) Schedule of Employer Allocations As of and for the Year Ended June 30, 2021 Fiscal Year Ended June 30, 2021
