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7.1.A. - Page 112 CITY OF REDWOOD CITY, CALIFORNIA <br /> GENERAL FUND <br /> COMPARATIVE BALANCE SHEET <br /> JUNE 30, 2014 AND 2013 <br /> 2014 2013 <br /> ASSETS $ $ <br /> Cash and investments available for operations 22,932,368 21,460,699 <br /> Receivables (net of allowance for uncollectibles): <br /> Taxes and assessments - current 7,781,376 6,380,053 <br /> Accounts 1,570,988 1,538,072 <br /> Loans 1,534,452 1,692,608 <br /> Accrued interest 155,289 119,895 <br /> Due from other governmental agencies 2,579,041 1,373,779 <br /> Inventory of supplies at cost 1,288 164 <br /> Prepaid expenditures 72,993 92,412 <br /> Total Assets 36,627,795 32,657,682 <br /> LIABILITIES <br /> Accounts payable 1,945,002 2,042,937 <br /> Accrued payroll 3,248,659 2,907,558 <br /> Deposits payable 4,749,155 3,604,714 <br /> Due to other funds 833,946 811,980 <br /> Unearned revenue 2,002,191 1,505,951 <br /> Accrued sick leave and vacation - current 30,800 <br /> Total Liabilities 12,778,953 10,903,940 <br /> FUND BALANCE <br /> Nonspendable: <br /> Loans 1,534,452 1,692,608 <br /> Inventory 1,288 164 <br /> Prepaid items 72,993 92,412 <br /> Committed to: <br /> General plan 536,108 370,927 <br /> Assigned to: <br /> Other purposes 223,061 148,534 <br /> Unassigned: <br /> City Council directed minimum balance 19,901,941 17,320,930 <br /> Residual balance 1,578,999 2,128,167 <br /> Total Fund Balance 23,848,842 21,753,742 <br /> Total Liabilities and Fund Balance 36,627,795 32,657,682 <br /> 84 <br />