Laserfiche WebLink
City of San Leandro <br />Comprehensive Annual Financial Report <br />For the year ended June 30, 2012 <br /> <br />Table of Contents <br /> <br /> <br />i <br />INTRODUCTORY SECTION <br /> <br />Table of Contents ...................................................................................................................................................... i <br /> <br />Letter of Transmittal ................................................................................................................................................ v <br /> <br />Government Finance Officers Association (GFOA) Award .................................................................................. xii <br /> <br />Principal Officers .................................................................................................................................................. xiii <br /> <br />Organizational Chart ............................................................................................................................................. xiv <br /> <br />Location Map. ........................................................................................................................................................ xv <br /> <br />FINANCIAL SECTION <br /> <br />Independent Auditors’ Report .............................................................................................................................. 1 <br /> <br />Management’s Discussion and Analysis............................................................................................................... 3 <br /> <br />Basic Financial Statements: <br /> <br /> Government-Wide Financial Statements: <br /> Statement of Net Assets ..................................................................................................................... 23 <br /> Statement of Activities and Changes in Net Assets .......................................................................... 24 <br /> <br />Fund Financial Statements: <br />Government Funds Financial Statements: <br /> Balance Sheet .................................................................................................................................... 30 <br /> Reconciliation of the Governmental Funds Balance Sheet <br /> to the Government-Wide Statement of Net Assets ..................................................................... 31 <br /> Statement of Revenues, Expenditures and Changes in Fund Balances ............................................. 32 <br /> Reconciliation of the Governmental Funds Statement of Revenues, <br /> Expenditures and Changes in Fund Balances to the Government-Wide <br /> Statement of Activities and Changes in Net Assets .................................................................... 33 <br /> <br />Proprietary Funds Financial Statements: <br /> Statement of Net Assets ..................................................................................................................... 36 <br /> Statement of Revenues, Expenses and Changes in Net Assets ......................................................... 37 <br /> Statement of Cash Flows ................................................................................................................... 38 <br /> <br />Fiduciary Fund Financial Statement: <br /> Statement of Fiduciary Net Assets – Agency Funds ......................................................................... 40 <br /> Combining Statement of Changes in Fiduciary Net Assets – Successor Agency ............................. 41