CAFR 2017

-33- Exhibit A-13

City of Greensboro Statement of Fiduciary Net Position Fiduciary Funds June 30, 2017

LEOSSA Pension

Other

Postemployment Benefit (OPEB)

Benefit

Trust

Trust

ASSETS Cash and Cash Equivalents/Investments, Restricted for: Law Enforcement Officers' Special Separation Allowance (LEOSSA) Benefits: Demand Deposits

$

5,000

Mutual Funds: NC Short Term Investment Fund

6,367,475

Other Postemployment Benefits (OPEB): Money Market Funds Mutual Funds: NC OPEB Equity Index Fund NC OPEB Bond Index Fund NC Short Term Investment Fund

$

283

10,928,886 6,246,430

504,323

Contributions Receivable

12,212

Total Assets

6,372,475

17,692,134

LIABILITIES Benefits Payable

12,212 300,000

Payable for Investments Purchased

Total Liabilities

312,212

Net Position Restricted for: Pension Benefit - LEOSSA

$

6,372,475

Net Position Restricted for: Other Postemployment Benefits Other Than Pensions

$

17,379,922

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