Abner moved on to pension-liability, drawing attention upon the line detailing Other Post-Employment Benefits (OPEB). "The government required a few years ago to start including the unfunded pension to this agency to start putting on the balance sheet. As you can see, it's a staggering amount -- almost $14 million for the pension." … Outside of pension, Abner said the city's liabilities are manageable. Larry Bryson, city attorney, assured the council in regards to pension liabilities. "It's more of an accounting process, it's not an actual liability expense that we have," he said.