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City of San Leandro
<br />Statement of Net Assets
<br />Proprietary Funds
<br />June 30, 2012
<br />Governmental
<br />Water Non-Major Activities
<br />Pollution Enterprise Internal
<br />Control Plant Shoreline Funds Total Service Funds
<br />ASSETS
<br />Current assets:
<br />Cash and investments (Note 2)15,621,167$ 41,187$ 1,611,217$ 17,273,571$ 12,225,629$
<br />Cash with Fiscal Agent (Note 2)795,000 - - 795,000 -
<br />Receivables:
<br />Accounts 787,859 289,864 239,313 1,317,036 566,037
<br />Interest 154,806 - 11,215 166,021 29,516
<br />Special assessment 26,395 - - 26,395 -
<br />Other assets 597 - 1,409 2,006 18,914
<br />Inventory - - - - 124,429
<br />Total current assets 17,385,824 331,051 1,863,154 19,580,029 12,964,525
<br />Noncurrent assets:Loans receivable - - - - -
<br />Advance to other fund (Note 5)6,000,000 6,000,000 -
<br />Capital assets (Note 6):
<br /> Non-Depreciable 24,141,715 3,577,810 - 27,719,525 -
<br />Depreciable 16,291,049 5,778,252 - 22,069,301 11,816,190
<br />Less accumulated depreciation (7,211,325) (2,861,279) - (10,072,604) (8,359,768)
<br />Total capital assets, net 33,221,439 6,494,783 - 39,716,222 3,456,422
<br />Total noncurrent assets 39,221,439 6,494,783 - 45,716,222 3,456,422
<br />Total assets 56,607,263 6,825,834 1,863,154 65,296,251 16,420,947
<br />LIABILITIES
<br />Current liabilities:
<br />Accounts payable 3,409,193 22,615 61,528 3,493,336 365,804
<br />Unearned revenue 382,130 - 12,564 394,694 -
<br />Interest payable - 94,169 - 94,169 -
<br />Other liabilities 795,000 - - 795,000 -
<br />Claims and judgments - due in one year (Note 12)- - - - 3,800,000
<br />Compensated absences - due in one year (Note 8)2,335 6,717 - 9,052 26,058
<br />Notes payable - due in one year (Note 7)- 190,280 - 190,280 -
<br />Total current liabilities 4,588,658 313,781 74,092 4,976,531 4,191,862
<br />Noncurrent liabilities:
<br />Deposits payable 3,000 65,334 - 68,334 -
<br />Advances from other funds (Note 5)- 7,106,392 - 7,106,392 -
<br />Claims and judgments - due in more than one year (Note 12)- - - - 3,271,223
<br />Compensated absences - due in more than one year (Note 8)323,347 67,712 130,987 522,046 236,789
<br />Notes Payable - due in more than one year (Note 7)6,698,278 2,090,596 - 8,788,874 -
<br />Total noncurrent liabilities 7,024,625 9,330,034 130,987 16,485,646 3,508,012
<br />Total liabilities 11,613,283 9,643,815 205,079 21,462,177 7,699,874
<br />NET ASSETS (Note 10)
<br />Invested in capital assets, net of related debt 26,523,161 4,213,907 - 30,737,068 3,456,422
<br />Unrestricted 18,470,819 (7,031,888) 1,658,075 13,097,006 5,264,651
<br />Total net assets (deficit)44,993,980$ (2,817,981)$ 1,658,075$ 43,834,074$ 8,721,073$
<br />See accompanying Notes to Basic Financial Statements.
<br />Major Enterprise Funds
<br />36
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