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CITY OF SAN LEANDRO <br />MEMORANDUM ON INTERNAL CONTROL <br />FOR THE YEAR ENDED JUNE 30, 2014 <br />SCHEDULE OF OTHER MATTERS <br />This Statement amends paragraph 137 of Statement 68 to require that, at transition, a government <br />recognize a beginning deferred outflow of resources for its pension contributions, if any, made subsequent <br />to the measurement date of the beginning net pension liability. Statement 68, as amended, continues to <br />require that beginning balances for other deferred outflows of resources and deferred inflows of resources <br />related to pensions be reported at transition only if it is practical to determine all such amounts. <br />The provisions of this Statement are required to be applied simultaneously with the provisions of <br />Statement 68. <br />5 <br />