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16 <br />Net Post Employment Liabilities <br />Description %of <br />ARC <br />2018-19 <br />Annual Required <br />Contribution <br />(ARC) <br />Overall <br />1 Miscellaneous unfunded <br />CalPERS <br />100%$ 8.1M $ 82.4M <br />2 Safety unfunded CalPERS 100%7.2M 74.1M <br />3 Miscellaneous/Safety unfunded <br />OPEB <br />176%0.96M 5.2M <br />4 Fire Department unfunded OPEB <br />* City’s portion, ACFD pays <br />difference <br />35%2.75M 27.1M <br />Total $19.01M $188.8M