Laserfiche WebLink
City of San Leandro <br />Reconciliation of the Governmental Funds Balance Sheet <br />with the Statement of Net Position <br />June 30, 2018 <br />Total fund balances reported on the governmental funds balance sheet <br />Amounts reported for Governmental Activities in the Statement of Net Position <br />are different from those reported in the Governmental Funds above because of the following: <br />CAPITAL ASSETS <br />Capital assets used in Governmental Activities are not current assets or financial resources and <br />therefore are not reported in the Governmental Funds. <br />ALLOCATION OF INTERNAL SERVICE FUND NET POSITION <br />Internal service funds are not governmental funds. However, they are used by management to <br />charge the costs of certain activities, such as insurance and central services and maintenance <br />to individual governmental funds. The net current assets of the Internal Service Funds are therefore <br />included in Governmental Statement of Activities. <br />LONG-TERM ASSETS AND LIABILITIES <br />The assets and liabilities below are not due and payable in the current period and therefore are not <br />reported in the Funds: <br />Net OPEB liability, related deferred outflows and inflows of resources <br />Net pension liability, related deferred outflows and inflows ofresources <br />Long-term debt <br />Interest payable <br />Compensated absences <br />Recognition of grants revenue <br />NET POSITION OF GOVERNMENTAL ACTIVITIES <br />See Accompanying Notes to Basic Financial Statements <br />31 <br />$ <br />$ <br />94,276,329 <br />205,039,213 <br />11,790,556 <br />(4,033,728) <br />(127,429,137) <br />(40,894,560) <br />(242,658) <br />(3,509,159) <br />2,323,444 <br />137,320,300 <br />496