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City of San Leandro
<br />Statement of Net Position
<br />June 30, 2021
<br />Governmental Business - Type
<br />Activities Activities Total
<br />Current assets:
<br />Cash and investments (Note 2)155,072,177$ 38,646,451$ 193,718,628$
<br />Cash and investments with fiscal agent (Note 2)94,837 7,624,924 7,719,761
<br />Receivables:
<br />Accounts 28,279,462 2,271,057 30,550,519
<br />Interest 331,255 90,506 421,761
<br />Special assessments 49,632 - 49,632
<br />Inventory and prepaid items 310,118 152,734 462,852
<br />Total current assets 184,137,481 48,785,672 232,923,153
<br />Noncurrent assets:
<br />Loans receivable (Note 3)1,996,953 - 1,996,953
<br />Internal balances (Note 4D)5,977,285 (5,977,285) -
<br />Land held for resale (Note 1O)382,668 - 382,668
<br />Other assets 827,061 - 827,061
<br />Capital assets (Note 5):
<br />Non-depreciable 38,957,575 7,881,087 46,838,662
<br />Depreciable 507,952,463 92,880,807 600,833,270
<br />Less accumulated depreciation (358,259,932) (18,980,202) (377,240,134)
<br />Capital assets, net 188,650,106 81,781,692 270,431,798
<br />Total noncurrent assets 197,834,073 75,804,407 273,638,480
<br />Total Assets 381,971,554 124,590,079 506,561,633
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 13)31,678,232 2,146,732 33,824,964
<br />Related to OPEB (Note 14)1,785,992 - 1,785,992
<br />Total Deferred Outflows of Resources 33,464,224 2,146,732 35,610,956
<br />Current liabilities:
<br />Accounts payable and accruals 12,985,815 1,242,053 14,227,868
<br />Interest payable 341,694 9,383 351,077
<br />Other liabilities 1,029,609 6,884 1,036,493
<br />Unearned revenue (Note 8)13,169,170 - 13,169,170
<br />Compensated absences - Due within one year (Note 7)610,638 140,673 751,311
<br />Claims and judgments payable - Due within one year (Note 11)4,233,746 - 4,233,746
<br />Long- term debt - Due within one year (Note 6)4,334,083 2,416,542 6,750,625
<br />Total current liabilities 36,704,755 3,815,535 40,520,290
<br />Noncurrent liabilities:
<br />Deposits 4,696,463 43,584 4,740,047
<br />Compensated absences payable - Due in more than one year (Note 7)3,460,279 562,693 4,022,972
<br />Claims and judgments payable - Due in more than one year (Note 11)2,817,888 - 2,817,888
<br />Net pension liability (Note 13)186,834,266 17,225,544 204,059,810
<br />Net OPEB liability (Note 14)2,752,343 - 2,752,343
<br />Long- term debt - Due in more than one year (Note 6)45,089,419 39,430,491 84,519,910
<br />Total noncurrent liabilities 245,650,658 57,262,312 302,912,970
<br />Total Liabilities 282,355,413 61,077,847 343,433,260
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to pension (Note 13)4,315,497 - 4,315,497
<br />Related to OPEB (Note 14)1,290,507 - 1,290,507
<br />Total Deferred Inflows of Resources 5,606,004 - 5,606,004
<br />Net investment in capital assets 146,227,950 39,934,659 186,162,609
<br />Restricted for:
<br />Capital projects 33,119,632 - 33,119,632
<br />Debt service 423,727 - 423,727
<br />Engineering and transportation 10,463,046 - 10,463,046
<br />Recreation and culture 673,534 - 673,534
<br />Community Development 5,803,900 - 5,803,900
<br />Public Safety 1,104,192 - 1,104,192
<br />Total restricted 51,588,031 - 51,588,031
<br />Unrestricted (70,341,620) 25,724,305 (44,617,315)
<br />Total Net Position 127,474,361$ 65,658,964$ 193,133,325$
<br />See Accompanying Notes to Basic Financial Statements
<br />ASSETS
<br />LIABILITIES
<br />NET POSITION (Note 9)
<br />23284
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