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City of San Leandro
<br />Statement of Net Position
<br />June 30, 2018
<br />Governmental Business -Type
<br />Activities Activities Total
<br />ASSETS
<br />Current assets:
<br />Cash and investments (Note 2) $ 92,778,152 $ 32,571,522 $ 125,349,674
<br />Cash and investments with fiscal agent (Note 2) 460,433 460,433
<br />Receivables:
<br />Property taxes 186,297 186,297
<br />Accounts 17,708,710 1,988,519 19,697,229
<br />Interest 194,193 76,368 270,561
<br />Special assessments 76,832 76,832
<br />Inventory and prepaid items 200 803 200 803
<br />Total current assets 111605420 34 636 409 146 241 829
<br />Noncurrent assets:
<br />Loans receivable (Note 3) 2,712,131 2,712,131
<br />Internal balances (Note 4E) 3,888,789 (3,888,789)
<br />Loan to Successor Agency (Note 4C) 1,995,631 1,995,631
<br />Capital assets (Note 5):
<br />Non-depreciable 25,143,198 8,715,872 33,859,070
<br />Depreciable 495,884,577 80,448,719 576,333,296
<br />Less accumulated depreciation {3 I 0,980,450) (13,928,188) (324,908,638)
<br />Capital assets, net 210 047 325 75 236 403 285 283 728
<br />Total noncurrent assets 218 643 876 71347614 289 991490
<br />Total Assets 330 249 296 105 984 023 436 233 319
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 13) 42,069,405 2,718,894 44,788,299
<br />Related to OPEB (Note 14) 557 626 557 626
<br />Total Deferred Outflows of Resources 42 627 031 2 718 894 45 345 925
<br />LIABILITIES
<br />Current liabilities:
<br />Accounts payable and accruals: 7,204,711 953,697 8,158,408
<br />Interest payable 242,658 41,448 284,106
<br />Other liabilities 66,369 66,369
<br />Unearned revenue (Note 8) 2,783,022 2,783,022
<br />Compensated absences • Due within one year (Note 7) 639,193 47,210 686,403
<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) 3 654 !60 1990 316 5 644 476
<br />Total current liabilities 15 760 758 3 032 671 18 793 429
<br />N oncurrent liabilities:
<br />Deposits 51,595 51,595
<br />Compensated absences payable -Due in more than one year (Note 7) 3,037,274 477,351 3,514,625
<br />Claims and judgments payable -Due in more than one year (Note 11) 5,427,699 5,427,699
<br />Net pension liability (Note 13) 162,773,276 13,830,332 176,603,608
<br />Net OPEB liability (Note 14) 4,591,354 4,591,354
<br />Long-term debt -Due in more than one year (Note 6) 37 240 400 38 373 780 75 614 180
<br />Total noncurrent liabilities 213 070 003 52 733 058 265 803 061
<br />Total Liabilities 228 830 761 55 765 729 284 596 490
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to pension (Note 13) 6 725 266 102 179 6 827 445
<br />NET POSITION (Note 9)
<br />Net investment in capital assets 181 178 754 34 872 307 216 051 061
<br />Restricted for:
<br />Capital projects 23,037,079 23,037,079
<br />Debt service 1,113,947 1,113,947
<br />Engineering and transportation 10,546,209 10,546,209
<br />Recreation and culture 763,324 763,324
<br />Community Development 4,572,972 4,572,972
<br />Public Safety I 070 501 1 070 501
<br />Total restricted 41 104 032 41104 032
<br />Unrestricted (84,962,486) 17962702 (66,999,784)
<br />Total Net Position $ 137 320 300 $ 52 835 009 $ 190 155 309
<br />See Accompanying Notes to Basic Financial Statements
<br />23 488
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