SAN DIEGO – A report released by the San Diego pension system board Friday details how the city racked up a pension deficit estimated at $2 billion, saying the system's underfunding plan did not make sense. The 240-page report, prepared by the forensic accounting firm Navigant Consulting of Chicago, outlined the now-familiar decisions made by the city and the pension board that led to underfunding of the San Diego City Employees' Retirement System and the current fiscal crisis that grips the city. The consultants found that city underfunding schemes approved in 1996 and 2002 "did not make economic or actuarial...