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City of San Leandro <br />Notes to Basic Financial Statements <br />For the year ended June 30, 2013 <br />NOTE 11— STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued) <br />B. Expenditures in Excess of Appropriations <br />Excess of expenditures over appropriations approved by the City Council occurred in individual funds <br />during the fiscal year 2012-13 as follows: <br />Fund/Department <br />Expenditure <br />Appropriation <br />Excess <br />General Fund <br />General Government <br />$12,771,955 <br />$10,008,347 <br />($2,763,608) <br />Public Safety <br />45,086,614 <br />44,475,197 <br />(611,417) <br />Interest and Fees <br />1,159,417 <br />1,049,722 <br />(109,695) <br />Special Revenue Funds <br />Cherry Wood Maintenance District <br />Engineering and Transportation <br />437 <br />(437) <br />Asset Seizure <br />Public Safety <br />209,515 <br />183,348 <br />(26,167) <br />Debt Service Funds <br />Special Assessment District <br />Interest and Fees <br />11,216 <br />996 <br />(10,220) <br />San Leandro Public Financing Authority <br />General Government <br />221,223 <br />(221,223) <br />Interest and Fees <br />1,358,594 <br />1,298,319 <br />(60,275) <br />NOTE 12 - INSURANCE <br />The City provides workers' compensation benefits under self-insurance programs. Claims outstanding, <br />including claims incurred but not reported, are estimated and recorded as liabilities in the Self Insurance <br />Internal Service Fund. The City's self-insured retention limit for workers' compensation is $250,000 per <br />claim. The City is a member of the Local Agency Workers' Compensation Excess Joint Powers <br />Authority (LAWCX). This coverage includes a limit of $25 million for excess workers compensation and <br />$4.75 million for employer's liability. <br />The City is a member of California Joint Powers Risk Management Authority (CJPRMA), which <br />provides annual general liability coverage in an aggregate up to $40 million. The City is self-insured for <br />the first $500,000 in property and liability losses. The City has had no settlements which exceed <br />insurance coverage in the last five fiscal years, and no changes in insurance coverage from the prior year. <br />The City's deposits in the CJPRMA equal the ratio of the City's payroll to the total payrolls of all entities <br />participating in the same layer of each program in each program year. Actual surpluses or losses are <br />shared according to a formula developed from overall loss costs and spread to member entities on a <br />percentage basis after a retrospective rating. Estimated claims liabilities, as shown below, are presented <br />on a basis of actuarial value as determined by the City's actuary, who determines the expected value of <br />the overall claim based upon certain criteria of the claim. <br />73 <br />