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City of San Leandro
<br />Statement of Net Position
<br />June 30, 2022
<br />Governmental Business - Type
<br />Activities Activities Total
<br />Current assets:
<br />Cash and investments (Note 2)170,864,992$ 39,564,037$ 210,429,029$
<br />Restricted cash and investments (Note 2)5,736,793 5,295,106 11,031,899
<br />Receivables:
<br />Accounts 25,721,545 1,827,341 27,548,886
<br />Interest 408,710 96,235 504,945
<br />Special assessments 48,734 - 48,734
<br />Inventory and prepaid items 475,532 313,967 789,499
<br />Total current assets 203,256,306 47,096,686 250,352,992
<br />Noncurrent assets:
<br />Loans receivable (Note 3)1,823,786 - 1,823,786
<br />Leases receivable (Note 4)3,251,608 584,017 3,835,625
<br />Internal balances (Note 5D)6,781,398 (6,781,398) -
<br />Capital assets (Note 6):
<br />Non-depreciable 31,214,907 11,759,867 42,974,774
<br />Depreciable 520,360,935 93,558,210 613,919,145
<br />Less accumulated depreciation (374,450,820) (20,712,307) (395,163,127)
<br />Capital assets, net 177,125,022 84,605,770 261,730,792
<br />Total noncurrent assets 188,981,814 78,408,389 267,390,203
<br />Total Assets 392,238,120 125,505,075 517,743,195
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Related to pension (Note 14)32,165,622 1,821,721 33,987,343
<br />Related to OPEB (Note 15)4,298,248 - 4,298,248
<br />Total Deferred Outflows of Resources 36,463,870 1,821,721 38,285,591
<br />Current liabilities:
<br />Accounts payable and accruals 10,534,851 991,429 11,526,280
<br />Interest payable 453,461 5,536 458,997
<br />Other liabilities 968,085 28,024 996,109
<br />Unearned revenue (Note 9)4,418,508 6,964 4,425,472
<br />Compensated absences - Due within one year (Note 8)881,441 161,251 1,042,692
<br />Claims and judgments payable - Due within one year (Note 12)4,251,981 - 4,251,981
<br />Long- term debt - Due within one year (Note 7)4,600,131 2,426,312 7,026,443
<br />Total current liabilities 26,108,458 3,619,516 29,727,974
<br />Noncurrent liabilities:
<br />Deposits 4,782,650 42,248 4,824,898
<br />Compensated absences payable - Due in more than one year (Note 8)2,240,832 483,752 2,724,584
<br />Claims and judgments payable - Due in more than one year (Note 12)2,817,888 - 2,817,888
<br />Net pension liability (Note 14)130,046,401 11,170,322 141,216,723
<br />Net OPEB liability (Note 15)4,523,749 - 4,523,749
<br />Long- term debt - Due in more than one year (Note 7)40,489,288 37,004,180 77,493,468
<br />Total noncurrent liabilities 184,900,808 48,700,502 233,601,310
<br />Total Liabilities 211,009,266 52,320,018 263,329,284
<br />DEFERRED INFLOWS OF RESOURCES
<br />Related to leases (Note 4)3,175,376 575,676 3,751,052
<br />Related to pension (Note 14)66,824,810 3,739,567 70,564,377
<br />Related to OPEB (Note 15)2,613,507 - 2,613,507
<br />Total Deferred Inflows of Resources 72,613,693 4,315,243 76,928,936
<br />Net investment in capital assets 139,036,949 45,175,278 184,212,227
<br />Restricted for:
<br />Capital projects 30,722,119 - 30,722,119
<br />Debt service 416,219 - 416,219
<br />Engineering and transportation 12,539,049 - 12,539,049
<br />Recreation and culture 714,965 - 714,965
<br />Community development 5,880,219 - 5,880,219
<br />Public safety 961,425 - 961,425
<br />Total restricted 51,233,996 - 51,233,996
<br />Unrestricted (45,191,914) 25,516,257 (19,675,657)
<br />Total Net Position 145,079,031$ 70,691,535$ 215,770,566$
<br />See Accompanying Notes to Basic Financial Statements
<br />ASSETS
<br />LIABILITIES
<br />NET POSITION (Note 10)
<br />23
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