COG Comprehensive Annual Financial Report

-33- Exhibit A-13

Statement of Fiduciary Net Position Fiduciary Funds June 30, 2018

Pension and Benefit Trust Funds

ASSETS Cash and Cash Equivalents/Investments Demand Deposits Mutual Funds: NC Short Term Investment Fund

$

5,000

2,013,733 17,570,540 8,946,207

NC Equity Index Fund NC Bond Index Fund

Contributions Receivable

3,149

Total Assets

28,538,629

LIABILITIES Benefits Payable

3,149

Payable for Investments Purchased

1,200,000 1,203,149

Total Liabilities

NET POSITION Net Position Restricted for: Pension Benefit - LEOSSA

6,781,899

Net Position Restricted for: Other Postemployment Benefits Other Than Pensions

20,553,581 27,335,480

Total Net Position

$

The notes to the financial statements are an integral part of this statement.