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City of San Leandro
<br />Notes to Basic Financial Statements
<br />' For the year ended June 30, 2010
<br />NOTE 8 — COMPENSATED ABSENCES
<br />The City's compensated absences consist of accrued vacation pay, sick leave, and accrued compensatory time. The
<br />total amount of the accrued liability is recorded in the Government -wide Financial Statements and charges for
<br />compensated absences expense is charged to the various program activities in the Governmental funds, primarily
<br />General fund and Internal Service funds, and all Proprietary funds.
<br />Summary of changes in compensated absences for the year ended June 30, 2010, was as follows:
<br />Governmental Activities
<br />Business -type Activities
<br />Total
<br />Balance
<br />Balance
<br />Due within
<br />Due in more
<br />July 1, 2009
<br />Additions
<br />Retirements
<br />June 30, 2010
<br />one year
<br />one year
<br />$ 4,442,345
<br />$ 132,647
<br />$ (751,998)
<br />$ 3,822,994
<br />$ 543,930
<br />$ 3,279,064
<br />493,366
<br />64,600
<br />(26,419)
<br />531,547
<br />47,838
<br />483,709
<br />$ 4,935,711
<br />$ 197,247
<br />$ (778,417)
<br />$ 4,354,541
<br />$ 591,768
<br />$ 3,762,773
<br />NOTE 9 — UNEARNED REVENUE
<br />A. Government -Wide Financial Statements
<br />Unearned revenue in the Government -Wide Financial Statements represents amounts for which revenues have not
<br />been earned. At June 30, 2010, unearned revenues in the Government -Wide Financial Statements were as follows:
<br />Governmental Business -Type
<br />Activities Activities Total
<br />Accounts receivable $ 1,879,521 $ 395,291 $ 2,274,812
<br />B. Fund Financial Statements
<br />At June 30, 2010 the following deferred revenues were recorded in the Fund Financial Statements because either the
<br />revenues had not been earned or the funds were not available to finance expenditures of the current period:
<br />Governmental Funds:
<br />Accounts receivable
<br />Long-term redevelopment loans
<br />Long-term housing loans
<br />Special Assessments
<br />Total
<br />Redevelopment
<br />Redevelopment Agency
<br />Agency Capital Low/Moderate
<br />General Fund Projects Housing
<br />Non -Major
<br />Funds Total
<br />$ 1,696,117 $ - $ $ - $ 1,696,117
<br />- 1,387,590 1,387,590
<br />- 8,690,306 4,769,670 13,459,976
<br />- - 183,405 183,405
<br />$ 1,696,117 $ 1,387,590 $ 8,690,306 $ 4,953,075 $ 16,727,088
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