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City of San Leandro
<br />Statement of Net Position
<br />June 30, 2019
<br />Governmental Business - Type
<br />Activities Activities Total
<br />Current assets:
<br />Cash and investments (Note 2)124,986,369$ 34,932,837$ 159,919,206$
<br />Cash and investments with fiscal agent (Note 2)96,073 - 96,073
<br />Receivables:
<br />Property taxes 178,981 - 178,981
<br />Accounts 17,860,800 3,043,338 20,904,138
<br />Interest 381,155 109,378 490,533
<br />Special assessments 61,813 - 61,813
<br />Inventory and prepaid items 205,897 19,022 224,919
<br />Total current assets 143,771,088 38,104,575 181,875,663
<br />Noncurrent assets:
<br />Loans receivable (Note 3)2,912,559 - 2,912,559
<br />Internal balances (Note 4E)4,542,413 (4,542,413) -
<br />Loan to Successor Agency (Note 4C)1,575,205 - 1,575,205
<br />Other assets 41,293 - 41,293
<br />Capital assets (Note 5):
<br />Non-depreciable 20,598,270 6,703,525 27,301,795
<br />Depreciable 503,788,261 85,865,717 589,653,978
<br />Less accumulated depreciation (326,479,343) (15,533,548) (342,012,891)
<br />Capital assets, net 197,907,188 77,035,694 274,942,882
<br />Total noncurrent assets 206,978,658 72,493,281 279,471,939
<br />Total Assets 350,749,746 110,597,856 461,347,602
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 13)29,030,373 1,381,899 30,412,272
<br />Related to OPEB (Note 14)3,004,291 - 3,004,291
<br />Total Deferred Outflows of Resources 32,034,664 1,381,899 33,416,563
<br />Current liabilities:
<br />Accounts payable and accruals:8,263,179 1,156,912 9,420,091
<br />Interest payable 371,819 41,448 413,267
<br />Other liabilities 530,892 - 530,892
<br />Unearned revenue (Note 8)2,698,618 - 2,698,618
<br />Compensated absences - Due within one year (Note 7)610,151 54,951 665,102
<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)3,885,423 2,046,772 5,932,195
<br />Total current liabilities 17,530,727 3,300,083 20,830,810
<br />Noncurrent liabilities:
<br />Deposits - 48,583 48,583
<br />Compensated absences payable - Due in more than one year (Note 7)3,574,875 555,614 4,130,489
<br />Claims and judgments payable - Due in more than one year (Note 11)5,655,051 - 5,655,051
<br />Net pension liability (Note 13)162,507,352 12,788,726 175,296,078
<br />Net OPEB liability (Note 14)6,077,481 - 6,077,481
<br />Long- term debt - Due in more than one year (Note 6)53,525,684 36,327,008 89,852,692
<br />Total noncurrent liabilities 231,340,443 49,719,931 281,060,374
<br />Total Liabilities 248,871,170 53,020,014 301,891,184
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to pension (Note 13)6,705,492 207,067 6,912,559
<br />Net investment in capital assets 152,522,070 38,661,914 191,183,984
<br />Restricted for:
<br />Capital projects 46,296,041 - 46,296,041
<br />Debt service 970,457 - 970,457
<br />Engineering and transportation 8,855,675 - 8,855,675
<br />Recreation and culture 1,048,216 - 1,048,216
<br />Community Development 4,825,467 - 4,825,467
<br />Public Safety 1,083,597 - 1,083,597
<br />Total restricted 63,079,453 - 63,079,453
<br />Unrestricted (88,393,775) 20,090,760 (68,303,015)
<br />Total Net Position 127,207,748$ 58,752,674$ 185,960,422$
<br />See Accompanying Notes to Basic Financial Statements
<br />ASSETS
<br />LIABILITIES
<br />NET POSITION (Note 9)
<br />23170
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