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Equipment Self Internal Employee Total <br />Services Insurance Services Benefits Internal <br />Fund Fund Fund Fund Service Funds <br />ASSETS <br />Current assets: <br />Cash and investments 21,350,800$ 51,162,333$ 681,357$ 4,827,982$ 78,022,472$ <br />Accounts receivable, net 7,402 - 9,750 887 18,039 <br />Intergovernmental receivable 35,373 - 373 - 35,746 <br />Prepaid items, inventory, and deposits 155,759 531,472 782,950 372,451 1,842,632 <br />Total current assets 21,549,334 51,693,805 1,474,430 5,201,320 79,918,889 <br />Noncurrent assets: <br />Capital assets: <br />Non-depreciable 2,037,515 - - - 2,037,515 <br />Depreciable, net 13,890,142 - 1,273,432 - 15,163,574 <br />Total capital assets 15,927,657 - 1,273,432 - 17,201,089 <br />Total noncurrent assets 15,927,657 - 1,273,432 - 17,201,089 <br />Total assets 37,476,991 51,693,805 2,747,862 5,201,320 97,119,978 <br />DEFERRED OUTFLOWS OF RESOURCES <br />Related to OPEB 261,483 100,924 1,690,465 - 2,052,872 <br />Related to pensions 510,826 223,001 4,003,635 - 4,737,462 <br />Total deferred outflows of resources 772,309 323,925 5,694,100 - 6,790,334 <br /> <br />LIABILITIES <br />Current liabilities: <br />Accounts payable 381,668 1,160,037 241,878 387,881 2,171,464 <br />Interest payable - - 1,559 - 1,559 <br />Compensated absences - due within one year 98,391 62,701 680,573 - 841,665 <br />Claims payable - due within one year - 5,720,879 - - 5,720,879 <br />Long-term debt - due within one year - - 291,739 - 291,739 <br />Total current liabilities 480,059 6,943,617 1,215,749 387,881 9,027,306 <br />Noncurrent liabilities: <br />Advances from other funds - - - - - <br />Net OPEB liability 602,389 232,501 3,894,390 - 4,729,280 <br />Net pension liability 2,290,392 999,866 17,951,092 - 21,241,350 <br />Compensated absences - due in more than one year 109,071 55,947 1,030,274 - 1,195,292 <br />Claims payable - due in more than one year - 24,797,849 - - 24,797,849 <br />Long term debt - due in more than one year - - 300,290 - 300,290 <br />Total noncurrent liabilities 3,001,852 26,086,163 23,176,046 - 52,264,061 <br />Total liabilities 3,481,911 33,029,780 24,391,795 387,881 61,291,367 <br />DEFERRED INFLOWS OF RESOURCES <br />Related to OPEB 41,552 16,037 268,630 - 326,219 <br />Total deferred inflows of resources 41,552 16,037 268,630 - 326,219 <br />NET POSITION <br />Net investment in capital assets 15,927,657 - 1,273,432 - 17,201,089 <br />Unrestricted (deficit)18,798,180 18,971,913 (17,491,895) 4,813,439 25,091,637 <br />Total net position (deficit)34,725,837$ 18,971,913$ (16,218,463)$ 4,813,439$ 42,292,726$ <br />City of Redwood City <br />Combining Statement of Net Position <br />All Internal Service Funds <br />June 30, 2025 <br />See accompanying Notes to the Basic Financial Statements. <br />189 <br />7.C. - Page 221 of 269 <br />240