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8 <br />Description % of <br />ARC <br />Annual Required <br />Contribution <br />(ARC) <br />Overall <br />1 Miscellaneous unfunded <br />CalPERS <br />100%$8.1M $90.0M <br />2 Safety unfunded CalPERS 100%7.2M 81.3M <br />3 Miscellaneous/Safety unfunded <br />OPEB <br />650%0.96M 15.6M <br />4 Fire Department unfunded OPEB <br />City’s portion, ACFD pays <br />difference <br />47%2.14M 23.97M <br />Total $18.4M $210.87M <br />Net Post Employment Liabilities <br />Funded ratio is approximately 70% Safety and 67% Miscellaneous (PERS Report August 2017)405