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City of San LeandroStatement of Net PositionProprietary FundsJune 30, 2016
<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)29,945,298$ 1,908,707$ 1,549,101$ 33,403,106$ 12,823,213$
<br />Cash with fiscal agent (Note 2)2,138,000 - - 2,138,000 53,241
<br />Receivables:
<br />Accounts 758,134 100,441 89,396 947,971 305,047
<br />Interest 34,953 1,298 4,587 40,838 20,518
<br />Other assets - 293,009 - 293,009 -
<br />Inventory - - - - 138,616
<br />Total current assets 32,876,385 2,303,455 1,643,084 36,822,924 13,340,635
<br />Noncurrent assets:
<br />Advance to other fund (Note 4B)4,231,278 - - 4,231,278
<br />Capital assets (Note 5)
<br />Non-Depreciable 59,919,727 3,577,810 - 63,497,537 -
<br />Depreciable 16,059,066 5,778,252 - 21,837,318 14,515,385
<br />Less accumulated depreciation (7,403,256) (3,317,336) - (10,720,592) (11,065,065)
<br />Total capital assets, net 68,575,537 6,038,726 - 74,614,263 3,450,320
<br />Total noncurrent assets 72,806,815 6,038,726 - 78,845,541 3,450,320
<br />Total Assets 105,683,200 8,342,181 1,643,084 115,668,465 16,790,955
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 13)838,877 - - 838,877 -
<br />Current Liabilities:
<br />Accounts payable 361,539 353,804 59,182 774,525 548,852
<br />Interest payable - 60,589 - 60,589 -
<br />Other liabilities 2,138,000 - - 2,138,000 -
<br />Clams and judgments - due in 1 year (Note 11)- - - - 1,170,645
<br />Compensated absences - due in 1 year (Note 7)32,242 6,803 18,541 57,586 18,324
<br />Notes payable - due in 1 year (Note 6)1,655,326 226,911 - 1,882,237 -
<br />Long-term debt - Due within one year (Note 6)- - - - 235,829
<br />Total current liabilities 4,187,107 648,107 77,723 4,912,937 1,973,650
<br />Non-current Liabilities:Deposits payable 3,000 57,756 - 60,756 - Advances from other funds (Note 4B)- 7,106,392 - 7,106,392 - Claims and judgments - due in more than 1 year (Note 11)- - - - 4,926,139 Compensated absences - due in more than 1 year (Note 7)326,006 68,783 187,472 582,261 185,277 Net pension liability (Note 13)11,558,327 - - 11,558,327 - Notes Payable - due in more than 1 year (Note 6)41,057,670 1,239,912 - 42,297,582 - Long-term debt - Due in more than one year (Note 6)- - - - 240,353
<br />Total noncurrent liabilities 52,945,003 8,472,843 187,472 61,605,318 5,351,769
<br />Total liabilities 57,132,110 9,120,950 265,195 66,518,255 7,325,419
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to pension (Note 13)1,504,473 - - 1,504,473 -
<br />Net investment in capital asset 25,862,541 4,571,903 - 30,434,444 2,974,138 Unrestricted 22,022,953 (5,350,672) 1,377,889 18,050,170 6,491,398
<br />Total Net Position (deficit)47,885,494$ (778,769)$ 1,377,889$ 48,484,614$ 9,465,536$
<br />See Accompanying Notes to Basic Financial Statements
<br />NET POSITION (Note 9)
<br />ASSETS
<br />LIABILITIES
<br />35
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