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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2022 (Continued) <br />NOTE 9 – UNEARNED REVENUE ....................................................................................................... 73 <br />NOTE 10 – NET POSITION AND FUND BALANCES ...................................................................... 73 <br />A. Net Position .............................................................................................................................. 73 <br />B. Fund Balances .......................................................................................................................... 73 <br />C. Encumbrances .......................................................................................................................... 74 <br />D. Contingency Arrangements ...................................................................................................... 74 <br />NOTE 11 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY ................................... 76 <br />A. Fund Deficits ............................................................................................................................ 76 <br />B. Expenditures in Excess of Appropriations ............................................................................... 76 <br />NOTE 12 – INSURANCE ....................................................................................................................... 76 <br />NOTE 13 – COMMITMENTS AND CONTINGENCIES .................................................................... 77 <br />A. Sales Tax Reimbursement Agreement ...................................................................................... 77 <br />NOTE 14 – PENSION PLAN ................................................................................................................... 78 <br />A. Plan Descriptions and Summary of Balances by Plan ............................................................. 78 <br />B. Information Common to the Miscellaneous and Safety Plans ................................................. 80 <br />C. Miscellaneous (All Other) Agents Multiple-Employer Plan .................................................... 82 <br />D. Safety Cost-Sharing Multiple-Employer Plan .......................................................................... 82 <br />E. Other Information ...................................................................................................................... 83 <br />F. Section 115 Pension Trust Fund ................................................................................................ 84 <br />G. Reduction in CalPERS Discount Rate ...................................................................................... 84 <br />NOTE 15 – OTHER POST EMPLOYMENT BENEFITS .................................................................. 85 <br />A. Plan Description ....................................................................................................................... 85 <br />B. Net OPEB Liability .................................................................................................................. 86 <br />C. Changes in Net OPEB Liability ............................................................................................... 87 <br />D. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and <br /> Healthcare Cost Trend Rates ................................................................................................ 87 <br />E. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB ..................... 88 <br />NOTE 16 – JOINTLY GOVERNED ORGANIZATIONS .................................................................. 88 <br />NOTE 17 – SUCCESSOR AGENCY ACTIVITIES ............................................................................ 89 <br />A. Cash and Investments ............................................................................................................... 89 <br />B. Capital Assets ........................................................................................................................... 89 <br />C. Long-Term Debt Obligations ................................................................................................... 89 <br />44