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CITY OF SAN LEANDRO
<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />For The Year Ended June 30, 2019
<br />NOTE 10 — STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
<br />A. Fund Deficits
<br />At June 30, 2019, the Measure BB Special Revenue Fund and the Storm Water Utility Enterprise Fund
<br />had a net position deficits of $646,691 and $628,580, respectively.
<br />B. Expenditures in Excess of Appropriations
<br />Excess of expenditures over appropriations approved by the City Council occurred in individual funds
<br />during the fiscal year 2018-19 as follows:
<br />Fund/Department Expenditure Appropriation Excess
<br />Special Revenue Funds
<br />Affordable Housing
<br />Measure B Paratransit
<br />San Leandro Public Financing Authority
<br />Debt Service Fund
<br />NOTE 11— INSURANCE
<br />2,244 $ - $ (2,244)
<br />170,495 - (170,495)
<br />2,846,491 2,324,386 (522,105)
<br />The City provides workers' compensation benefits under self-insurance programs. Claims outstanding,
<br />including claims incurred but not reported, are estimated and recorded as liabilities in the Self Insurance
<br />Internal Service Fund. The City's self-insured retention limit for workers' compensation is $250,000 per
<br />claim. The City is a member of the Local Agency Workers' Compensation Excess Joint Powers
<br />Authority (LAWCX). This coverage includes a limit of $45 million for excess workers compensation, $5
<br />million for employer's liability, and a statutory excess layer of $50 million.
<br />The City is a member of California Joint Powers Risk Management Authority (CJPRMA), which
<br />provides annual general liability coverage in an aggregate up to $40 million. The City is self-insured for
<br />the first $500,000 for liability losses. The City has had no settlements that exceed the self-insured
<br />retention coverage in the last five fiscal years.
<br />The City's deposits in the CJPRMA equal the ratio of the City's payroll to the total payrolls of all entities
<br />participating in the same layer of each program in each program year. Actual surpluses or losses are
<br />shared according to a formula developed from overall loss costs and spread to member entities on a
<br />percentage basis after a retrospective rating. Estimated claims liabilities, as shown below, are presented
<br />on a basis of actuarial value as determined by the City's actuary, who determines the expected value of
<br />the overall claim based upon certain criteria of the claim.
<br />The following provides a reconciliation of claims and judgments:
<br />Current Year
<br />Claims for
<br />Liability
<br />Claims and
<br />Payments in
<br />Liability
<br />Liability
<br />Balance
<br />Changes in
<br />Current and Prior
<br />Balance
<br />Due in
<br />July 1
<br />Estimates
<br />Fiscal Years
<br />June 30
<br />One Year
<br />2016-17 $ 6,096,784
<br />$ 9,704,853
<br />$ (9,752,568)
<br />$ 6,049,069
<br />$ 1,170,645
<br />2017-18 6,049,069
<br />4,068,268
<br />(3,518,993)
<br />6,598,344
<br />1,170,645
<br />2018-19 6,598,344
<br />1,801,745
<br />(2,029,097)
<br />6,825,696
<br />1,170,645
<br />
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