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CITY OF PLEASANTON
<br />STATEMENT OF FUND NET POSITION
<br />PROPRIETARY FUNDS
<br />JUNE 30, 2022
<br />Assets:
<br />Current:
<br />Cash and investments (Note 2)25,800,576$ 23,319,583$ 2,748,869$ 1,129,957$
<br />Restricted cash (Note 2)438,935 - - -
<br />Receivables (net):
<br />Accounts 5,461,671 3,010,369 34,643 1,114
<br />Interest 72,989 66,259 - 377
<br />Inventory and prepaid expenses - - 147,382 -
<br />Total Current Assets 31,774,171 26,396,211 2,930,894 1,131,448
<br />Noncurrent:
<br /> Net investment in joint venture (Note 9c)- 17,516,886 - -
<br /> Advances to other funds (Note 4)----
<br />Capital assets (Note 5):
<br />Nondepreciable 6,920,907 2,956,566 12,434,327 216,173
<br />Depreciable, net 75,924,087 37,873,279 7,171,639 19,566,719
<br />Total Noncurrent Assets 82,844,994 58,346,731 19,605,966 19,782,892
<br />Total Assets 114,619,165 84,742,942 22,536,860 20,914,340
<br />Deferred Outflows of Resources:
<br />Related to pensions (Note 11) 853,875 337,754 - 137,351
<br />Related to OPEB (Note 12)245,663 84,429 - 28,702
<br />Total Deferred Outflows of Resources 1,099,538 422,183 - 166,053
<br />Liabilities:
<br />Current:
<br />Accounts payable 4,979,769 3,056,888 439,347 53,008
<br />Payroll payable 192,338 77,000 -22,804
<br />Accrued interest 88,765 - 912 -
<br />Advances from other funds (Note 4)----
<br />Refundable deposits 329,025 - 313,078 -
<br />Unearned revenues - 57,337 373,419 -
<br />Due to other funds (Note 4) ----
<br />Accrued compensated absences (Note 1k)----
<br />Claims payable (Note 8)----
<br />Financed purchases payable (Note 6b)- - 54,922 -
<br />Loan payable (Note 6b)339,117 - - -
<br />Bonds payable (Note 6b)920,000 - - -
<br />Total Current Liabilities 6,849,014 3,191,225 1,181,678 75,812
<br />Noncurrent:
<br />Accrued compensated absences (Note 1k)----
<br />Claims payable (Note 8)----
<br />Financed purchases payable (Note 6b)- - 113,957 -
<br />Loan payable (Note 6b) 9,238,640 - - -
<br />Bonds payable (Note 6b) 1,900,000 - - -
<br />Net pension liability (Note 11) 4,944,692 1,955,890 - 795,388
<br />Net OPEB liability (Note 12)373,379 160,445 - 52,105
<br />Total Noncurrent Liabilities 16,456,711 2,116,335 113,957 847,493
<br />Total Liabilities 23,305,725 5,307,560 1,295,635 923,305
<br />Deferred Inflows of Resources:
<br />Related to pensions (Note 11) 1,508,326 596,624 - 242,625
<br />Related to OPEB (Note 12)1,553,559 628,746 - 206,544
<br />Total Deferred Inflows of Resources 3,061,885 1,225,370 - 449,169
<br />Net Position (Deficit):
<br />Net investment in capital assets 70,447,237 40,829,845 19,437,087 19,782,892
<br />Restricted for transportation ----
<br />Unrestricted (Deficit)18,903,856 37,802,350 1,804,138 (74,973)
<br />Total Net Position (Deficit)89,351,093$ 78,632,195$ 21,241,225$ 19,707,919$
<br />Net Position per Statement of Net Position - Proprietary Funds
<br />Prior years' accumulated adjustment to reflect the consolidation of
<br /> internal service funds activities related to the enterprise funds
<br />Current years' adjustments to reflect the consolidation of internal
<br /> service activities related to enterprise funds
<br />Net Position per Statement of Net Position
<br />Some amounts reported for business-type activities in the statement of net position are different
<br />because certain internal service fund assets and liabilities are included with the business-type
<br />activities.
<br /> Water Sewer
<br />Business-Type Activities - Enterprise Funds
<br /> Golf Storm Drain
<br />See Notes to Financial Statements.42
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