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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 ........................................................................ 71 <br />A. Net Position .............................................................................................................................. 71 <br />B. Fund Balances .......................................................................................................................... 71 <br />C. Encumbrances .......................................................................................................................... 72 <br />D. Contingency Arrangements ...................................................................................................... 72 <br />NOTE 10 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY ................................... 74 <br />A. Fund Deficits ............................................................................................................................ 74 <br />B. Expenditures in Excess of Appropriations ............................................................................... 74 <br />NOTE 11 – INSURANCE ....................................................................................................................... 74 <br />NOTE 12 – COMMITMENTS AND CONTINGENCIES .................................................................... 75 <br />A. Sales Tax Reimbursement Agreement ...................................................................................... 75 <br />NOTE 13 – PENSION PLAN ................................................................................................................... 75 <br />A. Plan Descriptions and Summary of Balances by Plan ............................................................. 76 <br />B. Information Common to the Miscellaneous and Safety Plans ................................................. 78 <br />C. Miscellaneous (All Other) Agents Multiple-Employer Plan .................................................... 80 <br />D. Safety Cost-Sharing Multiple-Employer Plan .......................................................................... 80 <br />E. Other Information ...................................................................................................................... 81 <br />NOTE 14 – OTHER POST EMPLOYMENT BENEFITS .................................................................. 82 <br />A. Plan Description ....................................................................................................................... 82 <br />B. Net OPEB Liability .................................................................................................................. 83 <br />C. Changes in Net OPEB Liability ............................................................................................... 84 <br />D. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and <br /> Healthcare Cost Trend Rates ................................................................................................ 84 <br />E. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB ..................... 85 <br />NOTE 15 – JOINTLY GOVERNED ORGANIZATIONS .................................................................. 85 <br />NOTE 16 – SUCCESSOR AGENCY ACTIVITIES ............................................................................ 86 <br />A. Cash and Investments ............................................................................................................... 86 <br />B. Loan from the City .................................................................................................................... 86 <br />C. Capital Assets ........................................................................................................................... 87 <br />D. Long-Term Debt Obligations ................................................................................................... 88 <br />44191