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City of San Leandro <br />Reconciliation of the Governmental Funds Balance Sheet <br />with the Statement of Net Position <br />June 30, 2019 <br />Total fund balances reported on the governmental funds balance sheet 123,070,217$ <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.192,697,361 <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. 14,063,416 <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 (3,073,190) <br />Net pension liability, related deferred outflows and inflows of resources (140,182,471) <br />Long-term debt (57,411,107) <br />Interest payable (371,819) <br />Compensated absences (3,995,230) <br />Recognition of grants revenue 2,410,571 <br />NET POSITION OF GOVERNMENTAL ACTIVITIES 127,207,748$ <br />See Accompanying Notes to Basic Financial Statements <br />31178