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City of San Leandro <br />Statement of Net Position <br />Proprietary Funds <br />June 30, 2014 <br />ASSETS <br />Current Assets: <br />Cash and investments (Note 2) <br />Cash with Fiscal Agent (Note 2) <br />Receivables: <br />Accounts <br />Interest <br />Other assets <br />Inventory <br />Total current assets <br />Noncurrent assets: <br />Advance to other fund (Note 5) <br />Capital assets (Note 6) <br />Non - Depreciable <br />Depreciable <br />Less accumulated depreciation <br />Total capital assets, net <br />Total noncurrent assets <br />Total Assets <br />LIABILITIES <br />Current Liabilities: <br />Accounts payable <br />Interest payable <br />Other liabilities <br />Clams and judgments - due in 1 year (Note 12) <br />Compensated absences - due in 1 year (Note 8) <br />Notes payable - due in 1 year (Note 7) <br />Total current liabilities <br />Non-current Liabilities: <br />Deposits payable <br />Advances from other funds (Note 5) <br />Claims and judgments - due in more than 1 year (Note 12) <br />Compensated absences - due in more than 1 year (Note 8) <br />Notes Payable - due in more than 1 year (Note 7) <br />Total noncurrent liabilities <br />Total liabilities <br />NET POSITION (Note 10) <br />Net investment in capital asset <br />Unrestricted <br />Total Net Position (deficit) <br />See Accompanying Notes to Basic Financial Statements <br />Major Enterprise <br />Funds <br />34,632 <br />2,099,339 <br />Governmental <br />Water <br />78,117 <br />Non- Major <br />78,117 <br />Activities - <br />Pollution <br />- <br />Enterprise <br />3,615,397 <br />Internal Service <br />Control Plant <br />Shoreline <br />Funds <br />Total <br />Funds <br />26,451 <br />5,060 <br />12,188 <br />43,699 <br />15,354 <br />$ 21,994,781 <br />$ 646,767 <br />$ 1,756,133 <br />$ 24,397,681 <br />$ 12,506,349 <br />3,615,000 <br />- <br />- <br />3,615,000 <br />- <br />917,237 <br />294,119 <br />66,389 <br />1,277,745 <br />566,146 <br />37,690 <br />748 <br />3,161 <br />41,599 <br />24,605 <br />- <br />420 <br />832 <br />1,252 <br />1,025 <br />- <br />- <br />- <br />- <br />126,432 <br />26,564,708 <br />942,054 <br />1,826,515 <br />29,333,277 <br />13,224,557 <br />36,293,351 <br />8,897,239 <br />123,234 <br />45,313,824 <br />5,657,508 <br />5,141,772 <br />- <br />- <br />5,141,772 <br />75,000 <br />51,183,638 <br />3,577,810 <br />- <br />54,761,448 <br />- <br />19,514,360 <br />5,778,252 <br />- <br />25,292,612 <br />12,506,025 <br />(7,536,973) <br />(3,089,557) <br />- <br />(10,626,530) <br />(9,986,756) <br />63,161,025 <br />6,266,505 <br />- <br />69,427,530 <br />2,519,269 <br />68,302,797 <br />6,266,505 <br />- <br />74,569,302 <br />2,594,269 <br />94,867,505 <br />7,208,559 <br />1,826,515 <br />103,902,579 <br />15,818,826 <br />1,995,608 <br />69,099 <br />34,632 <br />2,099,339 <br />508,884 <br />- <br />78,117 <br />- <br />78,117 <br />- <br />3,615,397 <br />- <br />- <br />3,615,397 <br />- <br />- <br />- <br />- <br />- <br />1,170,645 <br />26,451 <br />5,060 <br />12,188 <br />43,699 <br />15,354 <br />- <br />207,791 <br />- <br />207,791 <br />- <br />5,637,456 <br />360,067 <br />46,820 <br />6,044,343 <br />1,694,883 <br />3,000 <br />55,722 <br />- <br />58,722 <br />- <br />- <br />7,106,392 <br />- <br />7,106,392 <br />- <br />- <br />- <br />- <br />- <br />5,502,254 <br />267,450 <br />51,162 <br />123,234 <br />441,846 <br />155,254 <br />36,022,901 <br />1,683,963 <br />- <br />37,706,864 <br />- <br />36,293,351 <br />8,897,239 <br />123,234 <br />45,313,824 <br />5,657,508 <br />41,930,807 <br />9,257,306 <br />170,054 <br />51,358,167 <br />7,352,391 <br />27,138,124 <br />4,374,751 <br />- <br />31,512,875 <br />2,519,269 <br />25,798,574 <br />(6,423,498) <br />1,656,461 <br />21,031,537 <br />5,947,166 <br />$ 52,936,698 <br />$ (2,048,747) <br />$ 1,656,461 <br />$ 52,544,412 <br />$ 8,466,435 <br />36 <br />