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City of San Leandro <br />Statement of Net Assets <br />June 30, 2010 <br />ASSETS <br />Current assets: <br />Cash and investments (Note 2) <br />Cash and investments with fiscal agent <br />Unrestricted receivables: <br />Property taxes <br />Accounts <br />Interest <br />Special assessments <br />Restricted receivables <br />Inventory and prepaid items <br />Other assets <br />Total current assets <br />Noncurrent assets: <br />Loans receivable (Note 3) <br />Long-term internal balances <br />Deferred Charges <br />Capital assets (Note 6): <br />Non Depreciable <br />Depreciable <br />Less accumulated depreciation <br />Capital assets, net <br />Total noncurrent assets <br />Total assets <br />LIABILITIES <br />Current liabilities: <br />Accounts payable and accruals: <br />Restricted <br />Unrestricted <br />Interest payable <br />Unearned revenue (Note 9): <br />Restricted <br />Unrestricted <br />Other liabilities: <br />Restricted <br />Unrestricted <br />Compensated absences payable - due within one year (Note 8) <br />Claims and judgments payable - due within one year (Note 1 l ) <br />Long-term debt - due within one year (Note 7) <br />Total current liabilities <br />Noncurrent liabilities: <br />Deposits <br />Compensated absences payable - due in more than one year (Note 8) <br />Claims and judgments payable - due in more than one year (Note 11) <br />Net OPEB <br />Long-term debt - due in more than a year (Note 7) <br />Total noncurrent liabilities <br />Total liabilities <br />NET ASSETS <br />Invested in capital assets, net of related debt <br />Restricted for: <br />Capital projects <br />Debt service <br />Special revenue funds <br />Total restricted <br />Unrestricted <br />Total net assets (deficit) <br />See accompanying Notes to Basic Financial Statements. <br />Governmental <br />Business -Type <br />Activities <br />Activities <br />Total <br />$ 49,762,738 <br />$ 26,035,235 $ <br />75,797,973 <br />18,006,538 <br />- <br />18,006,538 <br />50,974 <br />- <br />50,974 <br />8,290,081 <br />1,121,505 <br />9,411,586 <br />668,999 <br />83,709 <br />752,708 <br />130,137 <br />29,374 <br />159,511 <br />3,124,489 <br />- <br />3,124,489 <br />160,720 <br />- <br />160,720 <br />8,748 <br />2,932 <br />11,680 <br />80,203,424 <br />27,272,755 <br />107,476,179 <br />10,423,588 <br />- <br />10,423,588 <br />7,475,814 <br />(7,475,814) <br />- <br />681,890 <br />- <br />681,890 <br />52,624,395 <br />13,611,568 <br />66,235,963 <br />447,374,732 <br />18,716,229 <br />466,090,961 <br />(182,951,839) <br />(9,528,544) <br />(192,480,383) <br />317,047,288 <br />22,799,253 <br />339,846,541 <br />335,628,580 <br />15,323,439 <br />350,952,019 <br />415,832,004 <br />42,596,194 <br />458,428,198 <br />250,441 <br />864,486 <br />1,114,927 <br />8,082,348 <br />- <br />8,082,348 <br />1,041,040 <br />- <br />1,041,040 <br />183,404 <br />395,291 <br />578,695 <br />1,696,117 <br />- <br />1,696,117 <br />478,272 <br />- <br />478,272 <br />5,044,495 <br />899,050 <br />5,943,545 <br />543,930 <br />47,838 <br />591,768 <br />1,276,279 <br />- <br />1,276,279 <br />3,583,004 <br />174,245 <br />3,757,249 <br />22,179,330 <br />2,380,910 <br />24,560,240 <br />- <br />61,843 <br />61,843 <br />3,279,064 <br />483,709 <br />3,762,773 <br />4,293,406 <br />- <br />4,293,406 <br />889,943 <br />- <br />889,943 <br />87,709,236 <br />2,462,962 <br />90,172,198 <br />96,171,649 <br />3,008,514 <br />99,180,163 <br />118,350,979 <br />5,389,424 <br />123,740,403 <br />268,302,013 <br />20,162,046 <br />288,464,059 <br />19,529,811 <br />- <br />19,529,811 <br />5,186,353 <br />- <br />5,186,353 <br />6,637,534 <br />- <br />6,637,534 <br />31,353,698 <br />- <br />31,353,698 <br />(2,174,686) <br />17,044,724 <br />14,870,038 <br />$ 297,481,025 $ <br />37206,770 $ <br />334,687,795 <br />21 <br />