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ERS and OPEB (GASB 45)ERS & OPEB as % of GFOPEB - GASB 45Budget ERS - GF% of General FundGeneral Fund ERS & OPEB 2019*201820172016201520142013201220112010200920082007200670,000,00060,000,00050,000,00 <br />040,000,00030,000,00020,000,00010,000,000025.00%20.00%15.00%10.00%5.00%0.00%15.35%5.97%$63,816,000ERS & OPEB13,580,880$ERS & OPEB 5 from 5.97% in FY0615.35% of general fund in FY19 Total <br /> ERS and OPEB increasing to •100% of liability in FY19 increased to 80% in FY18 and to Hawai‘i County contribution •(2013)Act 268 -mandate Statutory Post Employee Benefits (OPEB) contribution <br /> for Other Employer • <br /> <br />