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CITY OF SAN LEANDRO
<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />For The Year Ended June 30, 2015
<br />
<br />
<br />NOTE 5 - INTERFUND TRANSACTIONS (Continued)
<br />
<br />The City Council authorized transfers from the General Fund to various funds for fiscal year 2014-2015 to
<br />the following accounts and projects:
<br />
<br />Special Gas Tax Fund 738,000$ Street Improvement Projects
<br />Business Improvement District Fund 50,000 Business Improvement Projects
<br />Capital Improvement Fund 1,795,594 Capital Improvement Projects
<br />2,583,594$
<br /> E. Internal Balances
<br />
<br />Internal balances are presented only in the government-wide financial statements. They represent the
<br />net interfund receivables and payables remaining after the elimination of all such balances within
<br />government and business-type activities.
<br />
<br />NOTE 6 – CAPITAL ASSETS
<br />
<br />A. Government-Wide Financial Statements
<br />
<br />At June 30, 2015, the City’s capital assets consisted of the following:
<br />
<br />
<br />Governmental Business-Type
<br />Activities Activities Total
<br />Non-depreciable assets:
<br />Land 14,566,850$ 5,234,310$ 19,801,160$
<br />Construction in Progress 55,275,538 55,275,538
<br />Total non-depreciable assets 14,566,850 60,509,848 75,076,698
<br />Depreciable assets:
<br />Buildings 82,063,548 11,012,283 93,075,831
<br />Improvements 4,692,847 113,416 4,806,263
<br />Machinery and Equipment 9,568,480 8,932,968 18,501,448
<br />Licensed Vehicles 10,945,657 84,923 11,030,580
<br />Infrastructure:
<br />Park Irrigation Systems 4,668,420 4,668,420
<br />Medians Irrigation 10,145,502 10,145,502
<br />Park Structures 2,848,650 2,848,650
<br />Roadway 250,615,643 250,615,643
<br />Sidewalk 74,895,578 74,895,578
<br />Curb and Gutter 37,447,790 37,447,790
<br /> Underground Piping and Storm Drain 20,025 4,692,203 4,712,228
<br /> Total depreciable assets 487,912,140 24,835,793 512,747,933
<br />Less accumulated depreciation (262,440,057) (10,747,544) (273,187,601)
<br />Total depreciable assets, net 225,472,083 14,088,249 239,560,332
<br />Total capital assets 240,038,933$ 74,598,097$ 314,637,030$
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