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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2018 (Continued) <br />NOTE 9 -NET POSITION AND FUND BALANCES ........................................................................ 69 <br />A. Net Position .............................................................................................................................. 69 <br />B. Fund Balances ........................................................................................................................... 69 <br />C. Encumbrances ........................................................................................................................... 70 <br />D. Contingency Arrangements ...................................................................................................... 70 <br />E. Net Position Restatement ........................................................................................................... 72 <br />NOTE 10 -STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY .................................... 72 <br />A. Fund Deficits ............................................................................................................................ 72 <br />B. Expenditures in Excess of Appropriations ............................................................................... 72 <br />NOTE 11-INSURANCE ........................................................................................................................ 73 <br />NOTE 12 -COMMITMENTS AND CONTINGENCIES .................................................................... 73 <br />A. Sales Tax Reimbursement Agreement. .................................................................................... 74 <br />NOTE 13-PENSION PLAN ................................................................................................................... 74 <br />A. Plan Descriptions and Summary of Balances by Plan .............................................................. 74 <br />B. Information Common to the Miscellaneous and Safety Plans .................................................. 76 <br />C. Miscellaneous (All Other) Agents Multiple-Employer Plan .................................................... 78 <br />D. Safety Cost-Sharing Multiple-Employer Plan ........................................................................... 79 <br />E. Other Information ...................................................................................................................... 79 <br />NOTE 14 -OTHER POST EMPLOYMENT BENEFITS ................................................................... 81 <br />A. Plan Description ....................................................................................................................... 81 <br />B. Net OPEB Liability .................................................................................................................. 82 <br />C. Changes in Net OPEB Liability ................................................................................................ 83 <br />D. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and <br />Healthcare Cost Trend Rates ................................................................................................. 83 <br />E. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB ..................... 84 <br />NOTE 15 -JOINTLY GOVERNED ORGANIZATIONS .................................................................. 84 <br />NOTE 16 -SUCCESSOR AGENCY ACTIVITIES ............................................................................. 85 <br />A. Cash and Investments ............................................................................................................... 85 <br />B. Loan from the City .................................................................................................................... 85 <br />C. Capital Assets ........................................................................................................................... 86 <br />D. Long-Term Debt Obligations ................................................................................................... 87 <br />NOTE 17-SUBSEQUENT EVENT ....................................................................................................... 91 <br />44 509