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11 <br />IN <br />i I• M <br />Notes to the Financial Statements <br />June 30, 2020 <br />• <br />D. California Public Employees' Retirement System (CalPERS) Pension Plan (continued) <br />Changes in CalPERS net pension liability <br />The following table shows the changes in net pension liability recognized over the <br />measurement period. <br />Balance at 06/30/2018 (VD) <br />Changes recognized for the <br />measurement period: <br />Service cost <br />Interest on Total Pension Liability <br />Changes of benefit terms <br />Changes of assumptions <br />Differences between expected and actual <br />experience <br />Plan to plan resource movement <br />Contributions - employer <br />Contributions - employees <br />Net investment income (2) <br />Benefit payments, including refunds of <br />employee contributions <br />Administrative expense <br />Other miscellaneous income <br />Net changes during 2018/19 <br />Balance at: 06/30/2019 (MD) (') <br />Increase (decrease) <br />Total Pension Plan Fiduciary Net Pension <br />Liability Net Position Liability/(Asset) <br />(a) (b) (c) = (a) - (b) <br />$ 65)9171611 $ 5117991665 $ 1411171946 <br />172567364 172561364 <br />41649)861 4,649,861 <br />(10, 227)(10,227) <br />1,361,193 (11361,193) <br />5851995 (585,995) <br />313851151 (31385,151) <br />(31005,095) (310057095) - <br />(36, 965) <br />(36,965) 367965 <br />- 120 (120) <br />278901903 272901399 6007504 <br />6818081514 $ 547090)064 $ 1417181450 <br />Valuation Date (VD), Measurement Date (MD). <br />1 The fiduciary net position includes receivables for employee service buybacks, deficiency reserves, fiduciary self- <br />insurance and OPEB expense. As described in the previous section of this note, this may differ from the plan <br />assets reported in the funding actuarial valuation report. <br />2Net of administrative expenses. <br />M <br />