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City of San Leandro <br />Comprehensive Annual Financial Report <br />For the year ended June 30, 2013 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Tableof Contents...................................................................................................................................................... i <br />Letterof Transmittal................................................................................................................................................. v <br />Government Finance Officers Association (GFOA) Award.................................................................................. xi i <br />PrincipalOfficers .................................................................................................................................................. x11'1 <br />OrganizationalChart............................................................................................................................................. xiv <br />LocationMap......................................................................................................................................................... xv <br />FINANCIAL SECTION <br />IndependentAuditors' Report.............................................................................................................................. 1 <br />Management's Discussion and Analysis............................................................................................................... 3 <br />Basic Financial Statements: <br />Government -Wide Financial Statements: <br />Statementof Net Assets..................................................................................................................... 23 <br />Statement of Activities and Changes in Net Assets........................................................................... 24 <br />Fund Financial Statements: <br />Government Funds Financial Statements: <br />BalanceSheet..................................................................................................................................... 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 />Proprietary Funds Financial Statements: <br />Statementof Net Assets..................................................................................................................... 36 <br />Statement of Revenues, Expenses and Changes in Net Assets.......................................................... 37 <br />Statementof Cash Flows................................................................................................................... 38 <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 <br />i <br />