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City of San Leandro <br />Statement of Net Position <br />Proprietary Funds <br />June 30, 2022 <br />Major Enterprise Funds Governmental <br />Water Non- Major Activities- <br />Pollution Enterprise Internal Service <br />Control Plant Shoreline Funds Total Funds <br />Current Assets: <br />Cash and investments (Note 2)30,424,225$ 7,152,663$ 1,987,149$ 39,564,037$ 19,067,724$ <br />Restricted cash and investments (Note 2)5,295,106 - - 5,295,106 - <br />Receivables: <br />Accounts 1,467,096 256,823 103,422 1,827,341 1,010 <br />Interest 69,546 21,258 5,431 96,235 45,666 <br />Leases (Note 4)- 584,017 - 584,017 - <br />Inventory and prepaids - 313,967 - 313,967 291,032 <br />Total current assets 37,255,973 8,328,728 2,096,002 47,680,703 19,405,432 <br />Noncurrent assets: <br />Advance to other fund (Note 5B)1,153,387 - - 1,153,387 - <br />Capital assets (Note 6): <br />Non-Depreciable 8,182,057 3,577,810 - 11,759,867 - <br />Depreciable 87,608,552 5,929,364 20,294 93,558,210 18,998,701 <br />Less accumulated depreciation (16,689,752) (4,002,518) (20,037) (20,712,307) (13,268,814) <br />Total capital assets, net 79,100,857 5,504,656 257 84,605,770 5,729,887 <br />Total noncurrent assets 80,254,244 5,504,656 257 85,759,157 5,729,887 <br />Total Assets 117,510,217 13,833,384 2,096,259 133,439,860 25,135,319 <br />DEFERRED OUTFLOWS OF RESOURCES <br />Related to pension (Note 13)1,821,721 - - 1,821,721 - <br />Current Liabilities: <br />Accounts payable 467,538 496,135 27,756 991,429 921,114 <br />Interest payable - 5,536 - 5,536 - <br />Due to other funds (Note 5A)- -1,892,989 1,892,989 - <br />Other liabilities 54 27,970 - 28,024 968,085 <br />Unearned revenue - 6,964 - 6,964 - <br />Claims and judgments - due in 1 year (Note 12)- -- -4,251,981 <br />Compensated absences - due in 1 year (Note 8)105,152 10,533 45,566 161,251 69,563 <br />Long-term debt - due in 1 year (Note 7)2,380,978 45,334 - 2,426,312 - <br />Total current liabilities 2,953,722 592,472 1,966,311 5,512,505 6,210,743 <br />Non-current Liabilities: <br />Deposits payable 3,000 39,248 - 42,248 - <br />Advances from other funds (Note 5B)- 6,041,796 - 6,041,796 - <br />Claims and judgments - due in more than 1 year (Note 12)- -- -2,817,888 <br />Compensated absences - due in more than 1 year (Note 8)315,457 31,598 136,697 483,752 232,879 <br />Net pension liability (Note 14)11,170,322 - - 11,170,322 - <br />Long-term debt - due in more than 1 year (Note 7)36,915,320 88,860 - 37,004,180 - <br />Total noncurrent liabilities 48,404,099 6,201,502 136,697 54,742,298 3,050,767 <br />Total liabilities 51,357,821 6,793,974 2,103,008 60,254,803 9,261,510 <br />DEFERRED INFLOWS OF RESOURCES <br />Related to leases (Note 4)- 575,676 - 575,676 - <br />Related to pension (Note 14)3,739,567 - - 3,739,567 - <br />Total deferred inflows of resources 3,739,567 575,676 - 4,315,243 - <br />Net investment in capital asset 39,804,559 5,370,462 257 45,175,278 5,729,887 <br />Unrestricted 24,429,991 1,093,272 (7,006) 25,516,257 10,143,922 <br />Total Net Position 64,234,550$ 6,463,734$ (6,749)$ 70,691,535$ 15,873,809$ <br />See Accompanying Notes to Basic Financial Statements <br />NET POSITION (Note 10) <br />ASSETS <br />LIABILITIES <br />36