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<br /> <br />City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2016 (Continued) <br /> NOTE 9 – NET ASSETS AND FUND BALANCES ............................................................................ 67 <br />A. Net Position .............................................................................................................................. 67 B. Fund Balances .......................................................................................................................... 68 <br />C. Encumbrances .......................................................................................................................... 69 <br />D. Contingency Arrangements ...................................................................................................... 69 <br />NOTE 10 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY ................................... 71 <br /> A. Fund Deficits ............................................................................................................................ 71 <br />B. Expenditures in Excess of Appropriations ............................................................................... 71 <br /> NOTE 11 – INSURANCE ....................................................................................................................... 71 <br /> <br />NOTE 12 – COMMITMENTS AND CONTINGENCIES ................................................................... 72 <br />NOTE 13 – PENSION ............................................................................................................................. 73 <br /> A. Plan Descriptions ..................................................................................................................... 73 <br />B. Net Pension Liability ................................................................................................................ 75 <br />C. Changes in the Net Pension Liability ....................................................................................... 77 <br />NOTE 14 – OTHER POST EMPLOYMENT BENEFITS .................................................................. 79 <br /> A. Plan Description ....................................................................................................................... 79 <br />B. Funding Policy ......................................................................................................................... 80 <br />C. Plan Funded Status Information ............................................................................................... 81 D. Actuarial Methods and Assumptions ....................................................................................... 81 <br /> NOTE 15 – JOINTLY GOVERNED ORGANIZATIONS .................................................................. 82 <br />NOTE 16 – SUCCESSOR AGENCY ACTIVITIES ............................................................................ 82 <br /> A. Cash and Investments ............................................................................................................... 82 <br />B. Advances from the City ............................................................................................................. 83 C. Capital Assets ........................................................................................................................... 84 D. Long-Term Debt Obligations ................................................................................................... 85 <br /> NOTE 17 – SUBSEQUENT EVENTS .................................................................................................... 89 <br /> <br />42