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City of San Leandro <br />Statement of Net Position <br />Proprietary Funds <br />June 30, 2019 <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)29,052,600$ 4,270,448$ 1,609,789$ 34,932,837$ 17,559,899$ <br />Receivables: <br />Accounts 2,416,620 458,895 167,823 3,043,338 - <br />Interest 91,270 12,987 5,121 109,378 52,394 <br />Inventory 19,022 --19,022 205,897 <br />Total current assets 31,579,512 4,742,330 1,782,733 38,104,575 17,818,190 <br />Noncurrent assets: <br />Advance to other fund (Note 4B) 2,760,522 --2,760,522 - <br />Capital assets (Note 5) <br />Non-Depreciable 3,125,715 3,577,810 -6,703,525 - <br />Depreciable 80,067,002 5,778,252 20,463 85,865,717 16,929,351 <br />Less accumulated depreciation (11,873,327) (3,659,005) (1,216) (15,533,548)(11,719,524) <br />Total capital assets, net 71,319,390 5,697,057 19,247 77,035,694 5,209,827 <br />Total noncurrent assets 74,079,912 5,697,057 19,247 79,796,216 5,209,827 <br />Total Assets 105,659,424 10,439,387 1,801,980 117,900,791 23,028,017 <br />DEFERRED OUTFLOWS OF RESOURCES <br />Related to pension (Note 13)1,381,899 --1,381,899 - <br />Current Liabilities: <br />Accounts payable 1,102,398 32,673 21,841 1,156,912 1,418,217 <br />Interest payable -41,448 -41,448 - <br />Due to other funds (Note 4A)--590,449 590,449 - <br />Other liabilities ----530,892 <br />Clams and judgments - due in 1 year (Note 11)----1,170,645 <br />Compensated absences - due in 1 year (Note 7)34,135 5,342 15,474 54,951 17,082 <br />Notes payable - due in 1 year (Note 6)1,787,828 258,944 -2,046,772 - <br />Total current liabilities 2,924,361 338,407 627,764 3,890,532 3,136,836 <br />Non-current Liabilities: <br />Deposits payable 3,000 45,583 -48,583 - <br />Advances from other funds (Note 4B)-6,712,486 -6,712,486 - <br />Claims and judgments - due in more than 1 year (Note 11)----5,655,051 <br />Compensated absences - due in more than 1 year (Note 7)345,141 54,013 156,460 555,614 172,714 <br />Net pension liability (Note 13)12,788,726 --12,788,726 - <br />Long-term debt - due in more than 1 year (Note 6)35,828,954 498,054 -36,327,008 - <br />Total noncurrent liabilities 48,965,821 7,310,136 156,460 56,432,417 5,827,765 <br />Total liabilities 51,890,182 7,648,543 784,224 60,322,949 8,964,601 <br />DEFERRED INFLOWS OF RESOURCES <br />Related to pension (Note 13)207,067 --207,067 - <br />Net investment in capital asset 33,702,608 4,940,059 19,247 38,661,914 5,209,827 <br />Unrestricted 21,241,466 (2,149,215) 998,509 20,090,760 8,853,589 <br />Total Net Position 54,944,074$ 2,790,844$ 1,017,756$ 58,752,674$ 14,063,416$ <br />See Accompanying Notes to Basic Financial Statements <br />NET POSITION (Note 9) <br />ASSETS <br />LIABILITIES <br />36183