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6.C. - Page 54 of 196 <br />CITY OF REDWOOD CITY, CALIFORNIA <br />STATEMENT OF NET POSITION <br />JUNE 30, 2020 <br />Restricted for <br />Capital projects <br />Governmental <br />Business -Type <br />18,306,519 <br />Transportation <br />Activities <br />Activities <br />Total <br />Leisure, cultural, and information services 12,779,193 <br />12,779,193 <br />Debt service <br />ASSETS <br />892,563 <br />892,563 <br />Community development projects <br />Cash and investments available for operations <br />191,216,869 <br />114,589,425 <br />305,806,294 <br />Cash and investments, restricted <br />4,383,853 <br />10,491,117 <br />14,874,970 <br />Receivables (net of allowance for uncollectibles): <br />2,371,629 <br />Other purposes <br />Taxes and assessments- current <br />10,348,395 <br />3,147,443 <br />10,348,395 <br />Accounts <br />7,525,803 <br />6,670,291 <br />14,196,094 <br />Loans <br />9,464,136 <br />3,996,467 <br />9,464,136 <br />Accrued interest <br />3,019,807 <br />481,246,163 <br />3,019,807 <br />Due from other governmental agencies <br />5,827,670 <br />2,453,657 <br />8,281,327 <br />Deposits receivable <br />700,267 <br />700,267 <br />Internal balances <br />900,000 <br />(900,000) <br />Inventory of supplies at cost <br />133,574 <br />715,945 <br />849,519 <br />Deposits <br />745,946 <br />10,360 <br />756,306 <br />Prepaid items and other assets <br />702,944 <br />448,495 <br />1,151,439 <br />Property held for development <br />3,120,241 <br />398,478 <br />3,518,719 <br />Investment in Sewer Authority <br />44,511,273 <br />44,511,273 <br />Investment in sewer capacity rights <br />400,000 <br />400,000 <br />Capital assets: <br />Nondepreciable <br />93,654,489 <br />19,274,794 <br />112,929,283 <br />Depreciable, net <br />153,439,808 <br />209,470,287 <br />362,910,095 <br />Total assets <br />485,1839802 <br />408,5349122 <br />893,717,924 <br />DEFERRED OUTFLOWS OF RESOURCES <br />Deferred charge on refundings <br />1,380,812 <br />1,380,812 <br />Deferred outflows - Pension related <br />36,483,107 <br />2,880,688 <br />39,363,795 <br />Deferred outflows - OPEB related <br />8,375,686 <br />920,428 <br />9,296,114 <br />Total deferred outflows of resources <br />44,858,793 <br />5,181,928 <br />50,040,721 <br />LIABILITIES <br />Accounts payable <br />11,792,130 <br />7,297,836 <br />19,089,966 <br />Accrued interest payable <br />798,362 <br />798,362 <br />Accrued payroll <br />4,010,657 <br />4,010,657 <br />Deposits payable <br />8,978,427 <br />1,355,405 <br />10,333,832 <br />Unearned revenue <br />5,833,263 <br />2,213,641 <br />8,046,904 <br />Insurance claims payable: <br />Due in one year <br />6,195,761 <br />6,195,761 <br />Due in more than one year <br />23,551,136 <br />23,551,136 <br />Accrued sick leave and vacation: <br />Due in one year <br />607,266 <br />588,698 <br />1,195,964 <br />Due in more than one year <br />13,007,093 <br />600,204 <br />13,607,297 <br />Long -Term Debt: <br />Due in one year <br />3,057,563 <br />3,057,563 <br />Due in more than one year <br />54,605,348 <br />54,605,348 <br />Net OPEB liability, due in more than one year <br />45,043,214 <br />5,035,891 <br />50,079,105 <br />Net Pension liability, due in more than one year <br />232,452,751 <br />24,930,107 <br />257,382,858 <br />Total liabilities <br />351,471,698 <br />100,483,055 <br />451,954,753 <br />DEFERRED INFLOWS OF RESOURCES <br />Deferred inflows - Pension <br />4,176,125 <br />527,519 <br />4,703,644 <br />Deferred inflows - OPEB <br />5,172,289 <br />681,796 <br />5,854,085 <br />Total deferred inflows of resources <br />9,348,414 <br />1,209,315 <br />10,557,729 <br />NET POSITION <br />Net investment in capital assets <br />247,094,297 <br />169,692,416 <br />416,786,713 <br />Restricted for <br />Capital projects <br />8,936,094 <br />9,370,425 <br />18,306,519 <br />Transportation <br />18,452,901 <br />18,452,901 <br />Leisure, cultural, and information services 12,779,193 <br />12,779,193 <br />Debt service <br />892,563 <br />892,563 <br />Community development projects <br />3,743,728 <br />3,743,728 <br />Public safety <br />769,007 <br />769,007 <br />Housing purposes <br />2,371,629 <br />2,371,629 <br />Other purposes <br />3,147,443 <br />3,147,443 <br />Total restricted <br />50,199,995 <br />10,262,988 <br />60,462,983 <br />Unrestricted <br />(128,071,809) <br />132,068,276 <br />3,996,467 <br />Total net position <br />169,222,483 <br />312,023,680 <br />481,246,163 <br />See accompanying notes to financial statements <br />22 <br />141 <br />