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City of San Leandro <br />Reconciliation of the Net Change in Fund Balances - Total Government Funds with <br />the Statement of Activities <br />For the year ended June 30, 2016 <br />The schedule below reconciles the Net Changes in Fund Balances reported on the Governmental Funds Statement of <br />Revenues, Expenditures and Changes in Fund Balance, which measures only changes in current assets and current <br />liabilities on the modified accrual basis, with the Change in Net Position of Governmental Activities reported in the <br />Statement of Activities, which is prepared on the full accrual basis. <br />NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 14,668,699$ <br />Amounts reported for governmental activities in the Statement of Activities <br />are different because of the following: <br />CAPITAL ASSET TRANSACTIONS <br />Governmental Funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those <br /> assets is capitalized and allocated over their estimated useful lives and reported as depreciation expense. <br />The capital outlay and other expenditures are therefore added back to fund balance 3,647,810 <br />Depreciation expense is deducted from the fund balance. The amount excludes the depreciation of $808,009.(15,954,328) <br />ACCRUAL OF NON-CURRENT ITEMS <br />The amounts below included in the Statement of Activities do not provide or (require) the use of <br />current financial resources and therefore are not reported as revenue or expenditures in 'governmental funds (net change): <br />Unearned revenue 548,201 <br />Long-term debt 2,549,397 <br />Bond discount (12,383) <br />Bond premium 19,888 <br />Interest payable 9,841 <br />Compensated absences (265,554) <br />Net pension liabilities, related deferred outflows and inflows of resources 4,204,810 Net OPEB obligation 1,656,169 <br />ALLOCATION OF INTERNAL SERVICE FUND ACTIVITY <br />Internal Service Funds are used by management to charge the costs of certain activities, 'such as equipment acquisition, <br />maintenance, and insurance to individual funds. The portion of the net revenue (expense) of these Internal Service Funds <br /> arising out of their transactions with governmental funds is reported with governmental activities, because they service <br /> those activities. <br />Change in Net Position - All Internal Service Funds 173,230 <br />CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES 11,245,780$ <br />See Accompanying Notes to Basic Financial Statements <br />33