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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2013 <br />NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES........................................................................................45 <br />A. <br />Financial Reporting Entity............................................................................................................................. <br />45 <br />B. <br />Government -Wide Financial Statements.......................................................................................................46 <br />Fund Financial Statements — <br />C. <br />Measurement Focus, Basis of Accounting, and Financial Statement Presentation ....................................... <br />46 <br />D. <br />Recognition of Interest Liability.................................................................................................................... <br />48 <br />E. <br />Use of Restricted and Unrestricted Net Assets.............................................................................................. <br />48 <br />F. <br />Cash, Cash Equivalents and Investments....................................................................................................... <br />48 <br />G. <br />Inventory ........................................................................................................................................................ <br />49 <br />H. <br />Capital Assets.................................................................................................................................................49 <br />I. <br />Long -Term Debt............................................................................................................................................. <br />50 <br />J. <br />Compensated Absences.................................................................................................................................. <br />50 <br />K. <br />Property Taxes............................................................................................................................................... <br />50 <br />L. <br />Use of Estimates............................................................................................................................................. <br />50 <br />N. <br />Implementation of New GASB Pronouncements.......................................................................................... <br />50 <br />NOTE 2 - CASH AND INVESTMENTS................................................................................................................. 51 <br />A. Cash Deposits <br />B. Investments.... <br />..................................... 51 <br />..................................... 52 <br />NOTE 3 — LOANS RECEIVABLE......................................................................................................................... 55 <br />NOTE 4 — DEFERRED OUTFLOWS/INFLOWS OF RESOURCES................................................................. 56 <br />NOTE 5 - INTERFUND TRANSACTIONS...........................................................................................................57 <br />A. <br />Fund Financial Statements — <br />Interfund Receivables and Payables................................................................ <br />57 <br />B. <br />Fund Financial Statements — <br />Long Term Advances...................................................................................... <br />57 <br />C. <br />Fund Financial Statements — <br />Due from Successor Agency........................................................................... <br />58 <br />D. <br />Fund Financial Statements — <br />Transfers.......................................................................................................... <br />58 <br />E. <br />Fund Financial Statements — <br />Internal Balances............................................................................................. <br />59 <br />NOTE 6 — CAPITAL ASSETS................................................................................................................................. 59 <br />A. Government -Wide Financial Statements <br />B. Fund Financial Statements ..................... <br />..... 59 <br />..... 61 <br />NOTE 7 - LONG-TERM DEBT OBLIGATIONS.................................................................................................62 <br />A. Governmental Activities Long -Term Debt ........................ <br />B. Long -Term Debt of Business -Type and Proprietary Funds <br />C. Debt Covenants and Restrictions ....................................... <br />43 <br />............................................. 62 <br />............................................. 65 <br />............................................. 66 <br />