Laserfiche WebLink
City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2014 (Continued) <br />NOTE 9 — UNEARNED REVENUE....................................................................................................... 66 <br />A. Government -Wide Financial Statements................................................................................. 66 <br />NOTE 10 — NET POSITION AND FUND BALANCES...................................................................... 67 <br />A. Net Position.............................................................................................................................. 67 <br />B. Fund Balances........................................................................................................................... 67 <br />C. Encumbrances.......................................................................................................................... 68 <br />D. Contingency Arrangements...................................................................................................... 68 <br />NOTE 11— STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY ................................... 70 <br />A. Fund Deficits ............................................ <br />B. Expenditures in Excess of Appropriations <br />70 <br />70 <br />NOTE 12 — INSURANCE....................................................................................................................... 70 <br />NOTE 13 — COMMITMENTS AND CONTINGENCIES................................................................... 71 <br />NOTE 14 — EMPLOYEE RETIREMENT PLANS.............................................................................. 71 <br />NOTE 15 — OTHER POST EMPLOYMENT BENEFITS.................................................................. 74 <br />A. Plan Description....................................................................................................................... 74 <br />B. Funding Policy......................................................................................................................... 74 <br />C. Plan Funded Status Information............................................................................................... 75 <br />D. Actuarial Methods and Assumptions....................................................................................... 76 <br />NOTE 16 — JOINTLY GOVERNED ORGANIZATIONS.................................................................. 76 <br />NOTE 17 — SUCCESSOR AGENCY ACTIVITIES............................................................................ 77 <br />A. Cash and Investments............................................................................................................... 77 <br />B. Advances from the City............................................................................................................. 77 <br />C. Capital Assets........................................................................................................................... 78 <br />D. Long -Term Debt Obligations................................................................................................... 79 <br />E. Governmental Accounting Standards Board (GASB) Statement No. 65 Restatement ............ 84 <br />CICS <br />