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CITY OF SAN LEANDRO <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />For The Year Ended June 30, 2024 <br />NOTE 11 – NET POSITION AND FUND BALANCES (Continued) <br />Detailed classifications of the City’s Fund Balances, as of June 30, 2024, are below: <br />Capital <br />Special Grants Improvement Non-Major <br />General Special Revenue Capital Project Governmental <br />Fund Fund Fund Funds Total <br /> Nonspendables: <br /> Advances to Other Funds 5,534,767$ -$ -$ -$ 5,534,767$ <br /> Loans receivable 793,316 - - - 793,316 <br /> Total Nonspendable Fund Balances 6,328,083 - - - 6,328,083 <br /> Restricted for: <br /> Pension contributions 28,999,679 - - - 28,999,679 <br /> Internship 50,000 - - - 50,000 <br /> Measure BB funded projects - - - 8,963,502 8,963,502 <br /> Capital Improvement Projects - - 43,682,145 - 43,682,145 <br /> Non-Major Governmental Funds <br /> Special Assessment District Debt Service - - - 121 121 <br /> San Leandro Public Financing Authority - - - 402,879 402,879 <br /> GHAD - - - 13,622 13,622 <br /> Affordable Housing - - - 1,930,392 1,930,392 <br /> Street/ Traffic Improvements - - - 1,605,917 1,605,917 <br /> Park Development Fees - - - 6,046,328 6,046,328 <br /> Underground Utility - - - 4,311,384 4,311,384 <br /> Special Gas Tax - - - 5,404,386 5,404,386 <br /> Cherrywood Maintenance - - - 596,027 596,027 <br /> Measure B - Paratransit - - - 5,834 5,834 <br /> Asset Seizure - - - 401,785 401,785 <br /> Heron Bay - - - 321,200 321,200 <br /> Proposition 1B - Local Streets & Roads - - - 14,623 14,623 <br /> Measure B - - - 1,044,397 1,044,397 <br /> Measure F - - - 1,493,081 1,493,081 <br /> HOME - - - 1,273,929 1,273,929 <br /> Housing In- Lieu - - - 311,484 311,484 <br /> Business Improvement District - - - 595,156 595,156 <br /> Public Education and Government - - - 862,966 862,966 <br /> Total Restricted Fund Balances 29,049,679 - 43,682,145 35,599,013 108,330,837 <br /> Assigned to: <br /> Departmental projects 1,214,010 - - - 1,214,010 <br /> Total Assigned Fund Balances 1,214,010 - - - 1,214,010 <br /> Unassigned: <br /> General fund - Compensated Absences 999,852 - - - 999,852 <br /> General fund - Major Emergencies 5,000,000 - - - 5,000,000 <br /> General fund - Economic Uncertainty 26,725,400 - - - 26,725,400 <br /> General fund - Other 37,607,888 - - - 37,607,888 <br /> Deficit balance - (1,578,244) - (309,379)(1,887,623) <br /> Total Unassigned Fund Balances 70,333,140 (1,578,244) - (309,379)68,445,517 <br /> Total Fund Balances 106,924,912$ (1,578,244)$ 43,682,145$ 35,289,634$ 184,318,447$ <br />76