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City of San Leandro
<br />Statement of Net PositionProprietary FundsJune 30, 2015
<br />Major Enterprise Funds Governmental
<br />Water Non- Major Activities-
<br />Pollution Enterprise Internal Service
<br />Control Plant Shoreline Funds Total Funds
<br />Current Assets:
<br />Cash and investments (Note 2)24,674,912$ 1,216,809$ 1,873,479$ 27,765,200$ 13,103,247$
<br />Cash with Fiscal Agent (Note 2)4,104,000 - - 4,104,000 -
<br />Receivables:
<br />Accounts 792,176 437,709 99,429 1,329,314 586,292
<br />Interest 37,681 749 3,157 41,587 24,602
<br />Other assets - 293,429 293,429 9,727
<br />Inventory - - - - 128,728
<br />Total current assets 29,608,769 1,948,696 1,976,065 33,533,530 13,852,596
<br />Noncurrent assets:
<br />Advance to other fund (Note 5B)4,693,253 - - 4,693,253 75,000
<br />Capital assets (Note 6)
<br />Non - Depreciable 56,932,038 3,577,810 - 60,509,848 -
<br />Depreciable 19,057,541 5,778,252 - 24,835,793 13,512,117
<br />Less accumulated depreciation (7,544,097) (3,203,447) - (10,747,544) (10,815,642)
<br />Total capital assets, net 68,445,482 6,152,615 - 74,598,097 2,696,475
<br />Total noncurrent assets 73,138,735 6,152,615 - 79,291,350 2,771,475
<br />Total Assets 102,747,504 8,101,311 1,976,065 112,824,880 16,624,071
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 14)756,889 - - 756,889 -
<br />Current Liabilities:
<br />Accounts payable 609,093 319,331 45,912 974,336 820,006
<br />Interest payable - 69,546 - 69,546 -
<br />Other liabilities 4,104,000 - - 4,104,000 -
<br />Clams and judgments - due in 1 year (Note 12)- - - - 1,170,645
<br />Compensated absences - due in 1 year (Note 8)30,605 7,896 13,485 51,986 13,584
<br />Notes payable - due in 1 year (Note 7)- 217,141 - 217,141 -
<br />Long-term debt - Due within one year (Note 7)- - - - 154,369
<br />Total current liabilities 4,743,698 613,914 59,397 5,417,009 2,158,604
<br />Non-current Liabilities:
<br />Deposits payable 3,000 56,183 - 59,183 -
<br />Advances from other funds (Note 5B)- 7,106,392 - 7,106,392 -
<br />Claims and judgments - due in more than 1 year (Note 12)- - - - 4,875,901
<br />Compensated absences - due in more than 1 year (Note 8)309,452 79,841 136,349 525,642 137,347
<br />Net pension liability (Note 14)11,224,629 - - 11,224,629 -
<br />Notes Payable - due in more than 1 year (Note 7)40,408,504 1,466,823 - 41,875,327 -
<br />Long-term debt - Due in more than one year (Note 7)- - - - 159,913
<br />Total noncurrent liabilities 51,945,585 8,709,239 136,349 60,791,173 5,173,161
<br />Total liabilities 56,689,283 9,323,153 195,746 66,208,182 7,331,765
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to pension (Note 14)2,258,791 - - 2,258,791 -
<br />Net investment in capital asset 28,036,978 4,468,651 - 32,505,629 2,382,193
<br />Unrestricted 16,519,341 (5,690,493) 1,780,319 12,609,167 6,910,113
<br />Total Net Position (deficit)44,556,319$ (1,221,842)$ 1,780,319$ 45,114,796$ 9,292,306$
<br />See Accompanying Notes to Basic Financial Statements
<br />NET POSITION (Note 10)
<br />ASSETS
<br />LIABILITIES
<br />35
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