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City of San Leandro
<br />Statement of Net Position
<br />June 30, 2016
<br />Governmental Business - Type
<br />Activities Activities Total
<br />Current assets:Cash and investments (Note 2)67,172,995$ 33,403,106$ 100,576,101$ Cash and investments with fiscal agent (Note 2)145,223 2,138,000 2,283,223 Receivables:Property taxes 182,652 - 182,652 Accounts 19,327,894 947,971 20,275,865 Interest 86,699 40,838 127,537 Special assessments 101,976 - 101,976 Inventory and prepaid items 138,616 - 138,616 Other assets 458,193 293,009 751,202
<br />Total current assets 87,614,248 36,822,924 124,437,172
<br />Noncurrent assets:Loans receivable (Note 3)4,158,242 - 4,158,242 Internal balances (Note 4E)2,875,114 (2,875,114) - Advances to Successor Agency (Note 4C)2,731,947 - 2,731,947 Net OPEB asset (Note 14)1,233,838 - 1,233,838 Capital assets (Note 5):Non-depreciable 16,648,489 63,497,537 80,146,026 Depreciable 490,453,605 21,837,318 512,290,923 Less accumulated depreciation (278,615,834) (10,720,592) (289,336,426) Capital assets, net 228,486,260 74,614,263 303,100,523
<br />Total noncurrent assets 239,485,401 71,739,149 311,224,550
<br />Total Assets 327,099,649 108,562,073 435,661,722
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 13)9,504,214 838,877 10,343,091
<br />Current liabilities:
<br />Accounts payable and accruals:7,903,780 774,525 8,678,305
<br />Interest payable 228,110 60,589 288,699
<br />Unearned revenue (Note 8)3,125,554 - 3,125,554
<br />Other liabilities - 2,138,000 2,138,000
<br />Compensated absences - Due within one year (Note 7)640,343 57,586 697,929
<br />Claims and judgments payable - Due within one year (Note 11)1,170,645 - 1,170,645
<br />Long- term debt - Due within one year (Note 6)3,379,096 1,882,237 5,261,333
<br />Total current liabilities 16,447,528 4,912,937 21,360,465
<br />Noncurrent liabilities:
<br />Deposits - 60,756 60,756
<br />Compensated absences payable - Due in more than one year (Note 7)2,892,595 582,261 3,474,856
<br />Claims and judgments payable - Due in more than one year (Note 11)4,926,139 - 4,926,139
<br />Net pension liability (Note 13)113,159,276 11,558,327 124,717,603
<br />Long- term debt - Due in more than one year (Note 6)38,812,418 42,297,582 81,110,000
<br />Total noncurrent liabilities 159,790,428 54,498,926 214,289,354
<br />Total Liabilities 176,237,956 59,411,863 235,649,819
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to pension (Note 13)13,901,437 1,504,473 15,405,910
<br />Net investment in capital assets 200,560,064 30,434,444 230,994,508 Restricted for:Capital projects 9,080,579 - 9,080,579 Debt service 907,504 - 907,504 Engineering and transportation 8,202,391 - 8,202,391 Recreation and culture 476,084 - 476,084 Community Development 4,217,503 - 4,217,503 Public Safety 796,374 - 796,374
<br />Total restricted 23,680,435 - 23,680,435
<br />Unrestricted (77,776,029) 18,050,170 (59,725,859)
<br />Total Net Position 146,464,470$ 48,484,614$ 194,949,084$
<br />See Accompanying Notes to Basic Financial Statements
<br />ASSETS
<br />LIABILITIES
<br />NET POSITION (Note 9)
<br />23
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