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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2010 <br />NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES........................................................................................41 <br />A. Financial Reporting Entity..............................................................................................................................42 <br />B. Basis of Presentation, Measurement Focus and Basis of Accounting............................................................42 <br />C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation........................................42 <br />D. Recognition of Interest Liability.....................................................................................................................44 <br />E. Use of Restricted and Unrestricted Net Assets...............................................................................................44 <br />F. Cash, Cash Equivalents and Investments.......................................................................................................44 <br />G. Inventory .........................................................................................................................................................45 <br />H. Capital Assets.................................................................................................................................................45 <br />I. Long -Term Debt.............................................................................................................................................46 <br />J. Compensated Absences..................................................................................................................................46 <br />K. Property Taxes................................................................................................................................................46 <br />L. Use of Estimates.............................................................................................................................................46 <br />M. Net Assets.......................................................................................................................................................46 <br />N. Implementation of New GASB Pronouncements...........................................................................................47 <br />O. Unearned Revenue..........................................................................................................................................48 <br />NOTE2 - CASH AND INVESTMENTS.................................................................................................................48 <br />A. Cash Deposits.................................................................................................................................................48 <br />B. Investments.....................................................................................................................................................49 <br />C. Summary of Cash and Investments.................................................................................................................53 <br />NOTE3 — LOANS RECEIVABLE..........................................................................................................................54 <br />NOTE4 - NOTES RECEIVABLE...........................................................................................................................55 <br />NOTE 5 - INTERFUND TRANSACTIONS...........................................................................................................55 <br />A. Fund Financial Statements - Interfund Receivables and Payables.................................................................55 <br />B. Fund Financial Statements - Long Term Advances........................................................................................56 <br />C. Fund Financial Statements - Transfers...........................................................................................................57 <br />1 NOTE 6 — CAPITAL ASSETS.................................................................................................................................58 <br />A. Government -Wide Financial Statements........................................................................................................58 <br />B. Fund Financial Statements..............................................................................................................................60 <br />NOTE 7 - LONG-TERM DEBT OBLIGATIONS.................................................................................................61 <br />A. Governmental Activities Long -Term Debt .................................................... <br />B. Long -Term Debt of Business -Type and Proprietary Funds ........................... <br />C. Debt Covenants and Restrictions................................................................... <br />......................................61 <br />......................................72 <br />......................................72 <br />39 <br />