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CITY OF REDWOOD CITY, CALIFORNIA <br />GENERAL FUND <br />COMPARATIVE BALANCE SHEET <br />JUNE 30, 2017 AND 2016 <br />2017       2016 <br />ASSETS $$ <br />Cash and investments available for operations 40,428,443 35,852,795 <br />Receivables (net of allowance for uncollectibles): <br />    Taxes and assessments ‐ current 6,269,171 9,141,396 <br />    Accounts 1,884,492 1,643,694 <br />    Loans 1,035,949 1,205,478 <br />    Accrued interest 640,653 279,016 <br />    Due from other governmental agencies 3,553,792 3,122,201 <br />Due from other funds 373,981 <br />Prepaid expenditures 95,865 86,385 <br />    Total Assets 54,282,346 51,330,965 <br />LIABILITIES <br />  Accounts payable 3,701,631 3,984,399 <br />  Accrued payroll 2,374,210 4,352,304 <br />  Deposits payable 8,930,525 7,720,787 <br />  Due to other funds 839,137 503,870 <br />  Unearned revenue 6,028,080 6,301,397 <br />  Accrued sick leave and vacation ‐ current 36,254 30,137 <br />    Total Liabilities 21,909,837 22,892,894 <br />FUND BALANCE <br />Nonspendable: <br />   Loans 1,035,949 1,205,478 <br />   Inventory <br />   Prepaid items 95,865 86,385 <br />Restricted for: <br />  Other purposes 96,338 96,338 <br />Committed to: <br />   General plan 837,563 837,563 <br />Assigned to: <br />   Other purposes 884,838 978,967 <br />Unassigned: <br />   City Council directed minimum balance 18,279,679 22,644,769 <br />   Residual balance 11,142,277 2,588,571 <br />    Total Fund Balance 32,372,509 28,438,071 <br />    Total Liabilities and Fund Balance 54,282,346 51,330,965 <br />96 <br />6.1.E. - Page 119