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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2015 (Continued) <br /> <br />NOTE 9 – UNEARNED REVENUE ....................................................................................................... 64 <br /> <br />A. Government-Wide Financial Statements ................................................................................. 64 <br /> <br />NOTE 10 – NET POSITION AND FUND BALANCES ...................................................................... 65 <br /> <br />A. Net Position .............................................................................................................................. 65 <br />B. Fund Balances ........................................................................................................................... 65 <br />C. Encumbrances .......................................................................................................................... 66 <br />D. Contingency Arrangements ...................................................................................................... 66 <br />E. Prior Period Adjustments of Entity-Wide Statement of Net Position, Fund Level Statement of <br /> Net Position and Beginning Fund Balance ............................................................................. 68 <br /> <br />NOTE 11 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY ................................... 68 <br /> <br />A. Fund Deficits ............................................................................................................................ 68 <br />B. Expenditures in Excess of Appropriations ............................................................................... 68 <br /> <br />NOTE 12 – INSURANCE ....................................................................................................................... 69 <br /> <br />NOTE 13 – COMMITMENTS AND CONTINGENCIES ................................................................... 69 <br /> <br />NOTE 14 – EMPLOYEE RETIREMENT PLANS .............................................................................. 70 <br /> <br />A. Plan Descriptions ...................................................................................................................... 70 <br />B. Net Pension Liability ................................................................................................................ 71 <br />C. Changes in the Net Pension Liability ........................................................................................ 74 <br /> <br />NOTE 15 – OTHER POST EMPLOYMENT BENEFITS .................................................................. 76 <br /> <br />A. Plan Description ....................................................................................................................... 76 <br />B. Funding Policy ......................................................................................................................... 77 <br />C. Plan Funded Status Information ............................................................................................... 78 <br />D. Actuarial Methods and Assumptions ....................................................................................... 78 <br /> <br />NOTE 16 – JOINTLY GOVERNED ORGANIZATIONS .................................................................. 79 <br /> <br />NOTE 17 – SUCCESSOR AGENCY ACTIVITIES ............................................................................ 79 <br /> <br />A. Cash and Investments ............................................................................................................... 79 <br />B. Advances from the City ............................................................................................................. 80 <br />C. Capital Assets ........................................................................................................................... 81 <br />D. Long-Term Debt Obligations ................................................................................................... 82 <br /> <br /> <br />42