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CITY OF SAN LEANDRO <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2014 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Tableof Contents........................................................................................................................................... i <br />Letterof Transmittal..................................................................................................................................... v <br />Government Finance Officers Association (GFOA) Award..................................................................... xiii <br />PrincipalOfficers...................................................................................................................................... xiv <br />OrganizationalChart ................................................................................................................................... xv <br />LocationMap............................................................................................................................................ xvi <br />FINANCIAL SECTION <br />Independent Auditors' Report .......... <br />1 <br />Management's Discussion and Analysis................................................................................................... 5 <br />Basic Financial Statements: <br />Government -Wide Financial Statements: <br />Statement of Net Position................................................................................................. 23 <br />Statement of Activities and Changes in Net Position...................................................... 24 <br />Fund Financial Statements: <br />Government Funds Financial Statements: <br />BalanceSheet................................................................................................................... 30 <br />Reconciliation of the Governmental Funds Balance Sheet to the Government -Wide <br />Statement of Net Position.................................................................................................. 31 <br />Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 32 <br />Reconciliation of the Governmental Funds Statement of Revenues, Expenditures <br />and Changes in Fund Balances to the Government -Wide Statement of Activities <br />and Changes in Net Position............................................................................................. 33 <br />Proprietary Funds Financial Statements: <br />Statement of Net Position................................................................................................ 36 <br />Statement of Revenues, Expenses and Changes in Net Position ..................................... 37 <br />Statement of Cash Flows................................................................................................. 38 <br />I <br />