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CITY OF REDWOOD CITY, CALIFORNIA 7.1.A. - Page 135 <br /> INTERNAL SERVICE FUNDS <br /> COMBINING STATEMENT OF NET POSITION <br /> JUNE 30, 2014 <br /> Equipment Self Internal Employee <br /> Services Insurance Services Benefits <br /> Fund Fund Fund Fund Total <br /> ASSETS $ $ $ $ $ <br /> Current assets: <br /> Cash and investments available for operations 8,722,534 18,495,049 1,716,950 593,294 29,527,827 <br /> Receivables (net of allowance for uncollectibles): <br /> Accounts 75,000 23,248 455 98,703 <br /> Accrued interest 2,946 2,946 <br /> Due from other governmental agencies 74,536 193,280 267,816 <br /> Due from other funds 300,000 300,000 <br /> Inventory of supplies at cost 150,818 150,818 <br /> Deposits 275,000 275,000 <br /> Prepaid items and other assets 486 1,918 9,046 11,450 <br /> Total current assets 9,251,320 18,846,967 1,942,524 593,749 30,634,560 <br /> Noncurrent assets: <br /> Advances to other funds 2,400,000 2,400,000 <br /> Capital assets: <br /> Equipment, net 8,586,203 801,974 9,388,177 <br /> Net capital assets 8,586,203 801,974 9,388,177 <br /> Total noncurrent assets 10,986,203 801,974 11,788,177 <br /> Total assets 20,237,523 18,846,967 2,744,498 593,749 42,422,737 <br /> LIABILITIES <br /> Current liabilities: <br /> Accounts payable 116,092 417,674 109,351 281 643,398 <br /> Insurance claims payable - current portion 3,922,579 3,922,579 <br /> Accrued sick leave and vacation - current portion 45,675 298,409 344,084 <br /> Unearned revenue 42,527 42,527 <br /> Total current liabilities 204,294 4,340,253 407,760 281 4,952,588 <br /> Noncurrent liabilities: <br /> Insurance claims payable 14,532,144 14,532,144 <br /> Accrued sick leave and vacation 73,592 505,583 579,175 <br /> Net OPEB obligation 74,492 25,994 390,836 491,322 <br /> Total noncurrent liabilities 148,084 14,558,138 896,419 15,602,641 <br /> Total liabilities 352,378 18,898,391 1,304,179 281 20,555,229 <br /> NET POSITION <br /> Invested in capital assets 8,586,203 801,974 9,388,177 <br /> Unrestricted 11,298,942 (51,424) 638,345 593,468 12,479,331 <br /> Total net position 19,885,145 (51,424) 1,440,319 593,468 21,867,508 <br /> 107 <br />