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7.1.G. - Page 135 CITY OF REDWOOD CITY, CALIFORNIA <br /> INTERNAL SERVICE FUNDS <br /> COMBINING STATEMENT OF NET POSITION <br /> JUNE 30, 2013 <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 7,221,741 11,995,530 2,085,182 338,168 21,640,621 <br /> Receivables (net of allowance for uncollectibles): <br /> Accounts 36,784 455 37,239 <br /> Accrued interest 3,719 3,719 <br /> Due from other governmental agencies 79,919 122,224 202,143 <br /> Due from other funds 300,000 300,000 <br /> Inventory of supplies at cost 140,391 140,391 <br /> Deposits 250,000 250,000 <br /> Prepaid items 9,071 9,071 <br /> Total current assets 7,782,554 12,245,530 2,216,477 338,623 22,583,184 <br /> Noncurrent assets: <br /> Advances to other funds 2,700,000 2,700,000 <br /> Capital assets: <br /> Equipment, net 7,669,100 688,948 8,358,048 <br /> Net capital assets 7,669,100 688,948 8,358,048 <br /> Total noncurrent assets 10,369,100 688,948 11,058,048 <br /> Total assets 18,151,654 12,245,530 2,905,425 338,623 33,641,232 <br /> LIABILITIES <br /> Current liabilities: <br /> Accounts payable 153,456 236,493 221,324 611,273 <br /> Insurance claims payable - current portion 2,502,850 2,502,850 <br /> Accrued sick leave and vacation - current portion 48,446 307,244 355,690 <br /> Unearned revenue 40,000 40,000 <br /> Total current liabilities 241,902 2,739,343 528,568 3,509,813 <br /> Noncurrent liabilities: <br /> Insurance claims payable 10,897,502 10,897,502 <br /> Accrued sick leave and vacation 116,268 486,033 602,301 <br /> Net OPEB obligation 74,492 25,994 390,836 491,322 <br /> Total noncurrent liabilities 190,760 10,923,496 876,869 11,991,125 <br /> Total liabilities 432,662 13,662,839 1,405,437 15,500,938 <br /> NET POSITION <br /> Invested in capital assets 7,669,100 688,948 8,358,048 <br /> Unrestricted 10,049,892 (1,417,309) 811,040 338,623 9,782,246 <br /> Total net position 17,718,992 (1,417,309) 1,499,988 338,623 18,140,294 <br /> 107 <br />