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City of San Leandro
<br />Statement of Net Position
<br />June 30, 2015
<br />Governmental Business - Type
<br />Activities Activities Total
<br />Current assets:
<br />Cash and investments (Note 2)59,319,760$ 27,765,200$ 87,084,960$
<br />Cash and investments with fiscal agent (Note 2)91,982 4,104,000 4,195,982
<br />Receivables:
<br />Property taxes 169,150 - 169,150
<br />Accounts 14,232,365 1,329,314 15,561,679
<br />Interest 103,538 41,587 145,125
<br />Special assessments 110,998 - 110,998
<br />Inventory and prepaid items 128,728 - 128,728
<br />Other assets 449,201 293,429 742,630
<br />Total current assets 74,605,722 33,533,530 108,139,252
<br />Noncurrent assets:
<br />Loans receivable (Note 3)4,454,079 - 4,454,079
<br />Internal balances (Note 5E)2,413,139 (2,413,139) -
<br />Advances to Successor Agency (Note 5C)2,040,768 - 2,040,768
<br />Capital assets (Note 6):
<br />Non depreciable 14,566,850 60,509,848 75,076,698
<br />Depreciable 487,912,140 24,835,793 512,747,933
<br />Less accumulated depreciation (262,440,057) (10,747,544) (273,187,601)
<br />Capital assets, net 240,038,933 74,598,097 314,637,030
<br />Total noncurrent assets 248,946,919 72,184,958 321,131,877
<br />Total Assets 323,552,641 105,718,488 429,271,129
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 14)9,166,855 756,889 9,923,744
<br />Current liabilities:
<br />Accounts payable and accruals:10,024,820 974,336 10,999,156
<br />Interest payable 237,951 69,546 307,497
<br />Unearned revenue (Note 9)2,039,764 - 2,039,764
<br />Other liabilities - 4,104,000 4,104,000
<br />Compensated absences - Due within one year (Note 8)620,274 51,986 672,260
<br />Claims and judgments payable - Due within one year (Note 12)1,170,645 - 1,170,645
<br />Long- term debt - Due within one year (Note 7)2,711,271 217,141 2,928,412
<br />Total current liabilities 16,804,725 5,417,009 22,221,734
<br />Noncurrent liabilities:
<br />Deposits - 59,183 59,183
<br />Compensated absences payable - Due in more than one year (Note 8)2,594,440 525,642 3,120,082
<br />Claims and judgments payable - Due in more than one year (Note 12)4,875,901 - 4,875,901
<br />Net pension liability (Note 14)104,938,827 11,224,629 116,163,456
<br />Net OPEB obligation (Note 15)422,331 - 422,331
<br />Long- term debt - Due in more than one year (Note 7)41,875,245 41,875,327 83,750,572
<br />Total noncurrent liabilities 154,706,744 53,684,781 208,391,525
<br />Total Liabilities 171,511,469 59,101,790 230,613,259
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to pension (Note 14)25,989,337 2,258,791 28,248,128
<br />Net investment in capital assets 212,967,616 32,505,629 245,473,245
<br />Restricted for:
<br />Capital projects 4,889,031 - 4,889,031
<br />Debt service 823,467 - 823,467
<br />Engineering and transportation 10,616,996 - 10,616,996
<br />Recreation and culture 312,188 - 312,188
<br />Community Development 3,812,785 - 3,812,785
<br />Public Safety 752,159 - 752,159
<br />Total restricted 21,206,626 - 21,206,626
<br />Unrestricted (98,955,552) 12,609,167 (86,346,385)
<br />Total Net Position 135,218,690$ 45,114,796$ 180,333,486$
<br />See Accompanying Notes to Basic Financial Statements
<br />ASSETS
<br />LIABILITIES
<br />NET POSITION (Note 10)
<br />23
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