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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 />NOTE11— 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 />