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NOTE 8 — COMPENSATED ABSENCES............................................................................................................. 66 <br />NOTE9 — UNEARNED REVENUE........................................................................................................................ 67 <br />A. Government -Wide Financial Statements....................................................................................................... 67 <br />B. Fund Financial Statements............................................................................................................................. 67 <br />NOTE 10 — NET ASSETS AND FUND BALANCES............................................................................................ 67 <br />A. Net Assets....................................................................................................................................................... 67 <br />B. Fund Balances................................................................................................................................................ 68 <br />C. Encumbrances................................................................................................................................................ 69 <br />D. Contingency Arrangements............................................................................................................................ 69 <br />E. Beginning Net Position Restatement............................................................................................................. 71 <br />NOTE 11 — STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY..................................................... 71 <br />A. Fund Deficits .................................................................................................................................................. 71 <br />B. Expenditures in Excess of Appropriations..................................................................................................... 72 <br />NOTE12 - INSURANCE..........................................................................................................................................72 <br />NOTE 13 - COMMITMENTS AND CONTINGENCIES.....................................................................................73 <br />NOTE 14 - EMPLOYEE RETIREMENT PLANS................................................................................................73 <br />NOTE 15 — OTHER POST EMPLOYMENT BENEFITS................................................................................... 75 <br />A. Plan Description.............................................................................................................................................75 <br />B. Funding Policy............................................................................................................................................... 77 <br />C. Plan Funded Status Information.....................................................................................................................77 <br />D. Actuarial Methods and Assumptions............................................................................................................. 77 <br />NOTE 16 — JOINTLY GOVERNED ORGANIZATIONS................................................................................... 78 <br />NOTE 17 — SUCCESSOR AGENCY ACTIVITIES.............................................................................................. 78 <br />A. Cash and Investments..................................................................................................................................... 78 <br />B. Advances from the City.................................................................................................................................. 79 <br />C. Capital Assets................................................................................................................................................. 80 <br />D. Property Held for Resale................................................................................................................................ 81 <br />E. Long -Term Debt Obligations......................................................................................................................... 82 <br />F. Commitments and Contingencies................................................................................................................... 87 <br />44 <br />