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7.1.G. - Page 57 CITY OF REDWOOD CITY, CALIFORNIA <br /> PROPRIETARY FUNDS <br /> STATEMENT OF NET POSITION <br /> JUNE 30, 2013 <br /> Business -Type Activities- Enterprise Funds Governmental <br /> Water Sewer Activities - <br /> Utility Utility Parking Port of Docktown Internal Service <br /> Fund Fund Fund Redwood City Marina Totals Funds <br /> $ $ $ $ $ $ $ <br /> ASSETS <br /> Current assets: <br /> Cash and investments available for operations 18,768,143 14,771,134 631,362 19,104,524 31,036 53,306,199 21,640,621 <br /> Receivables (net of allowance for uncollectibles): <br /> Accounts 3,027,262 1,398,628 35,693 884,761 65,164 5,411,508 37,239 <br /> Accrued interest 23,681 23,681 3,719 <br /> Due from other governmental agencies 1,175,852 415,592 1,591,444 202,143 <br /> Due from other funds 300,000 <br /> Inventory of supplies at cost 140,391 <br /> Deposits 250,000 <br /> Prepaid items 3,365 703,023 30,870 242,477 979,735 9,071 <br /> Total current assets 21,822,451 18,048,637 697,925 20,647,354 96,200 61,312,567 22,583,184 <br /> Noncurrent assets: <br /> Cash and investments, restricted 6,185,213 3,930,710 10,115,923 <br /> Advances to other funds 2,700,000 <br /> Unamortized bond issuance costs 1,193,281 240,261 1,433,542 <br /> Investment in sewer authority 35,557,560 400,000 35,957,560 <br /> Capital assets: <br /> Nondepreciable 1,008,008 1,006,063 822,913 15,500,850 18,337,834 <br /> Depreciable buildings, property, equipment <br /> and infrastructure, net 110,857,957 18,638,672 23,634,577 12,310,473 209,680 165,651,359 8,358,048 <br /> Total noncurrent assets 119,244,459 55,202,295 24,457,490 32,382,294 209,680 231,496,218 11,058,048 <br /> Total assets 141,066,910 73,250,932 25,155,415 53,029,648 305,880 292,808,785 33,641,232 <br /> LIABILITIES <br /> Current liabilities: <br /> Accounts payable 3,369,974 977,634 94,122 2,284,249 47,978 6,773,957 611,273 <br /> Deposits payable 847,823 33,914 124,265 7,962 1,013,964 <br /> Due to other funds 300,000 300,000 <br /> Insurance claims payable - current portion 2,502,850 <br /> Accrued sick leave and vacation - current portion 194,011 81,898 34,197 239,030 549,136 355,690 <br /> Revenue bonds payable - current portion 1,845,000 646,186 2,491,186 <br /> Loans /leases payable - current portion 33,058 33,058 <br /> Unearned revenue 2,335,750 198,413 2,534,163 40,000 <br /> Accrued interest payable 665,975 87,745 753,720 <br /> Total current liabilities 9,558,533 1,059,532 162,233 3,612,946 55,940 14,449,184 3,509,813 <br /> Noncurrent liabilities: <br /> Insurance claims payable 10,897,502 <br /> Accrued sick leave and vacation 251,067 111,285 57,023 419,375 602,301 <br /> Advances from other funds 2,700,000 2,700,000 <br /> Net OPEB obligation 306,124 115,029 52,540 141,250 614,943 491,322 <br /> Revenue bonds payable 62,014,542 16,840,756 78,855,298 <br /> Loans payable 1,300,000 424,490 1,724,490 <br /> Total noncurrent liabilities 65,271,733 226,314 1,409,563 17,406,496 84,314,106 11,991,125 <br /> Total liabilities 74,830,266 1,285,846 1,571,796 21,019,442 55,940 98,763,290 15,500,938 <br /> NET POSITION <br /> Net investment in capital assets 48,006,423 19,644,735 23,157,490 19,882,823 209,680 110,901,151 8,358,048 <br /> Restricted for capital projects 426,117 426,117 <br /> Restricted for debt service 4,743,296 1,468,256 6,211,552 <br /> Unrestricted 13,486,925 52,320,351 12 10,659,127 40,260 76,506,675 9,782,246 <br /> Total net position 66,236,644 71,965,086 23,583,619 32,010,206 249,940 194,045,495 18,140,294 <br /> See accompanying notes to financial statements <br /> 29 <br />