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City of San Leandro <br />Changes in Net Position <br />Last Ten Fiscal Years <br />(accrual basis of accounting) <br />Expenses:2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 <br />Governmental activities: <br /> General government 22,864,200$ 11,546,534$ 17,379,663$ 16,572,072$ 11,989,774 10,759,754 10,238,787 13,166,855 11,609,391 10,896,679 <br /> Public safety 37,415,908 41,972,128 44,061,645 44,229,183 45,063,334 45,936,832 43,574,011 45,465,294 47,180,237 47,989,126 <br /> Engineering & Transportation 2,260,498 11,989,696 16,292,698 15,101,806 18,209,182 22,720,292 23,903,746 25,662,305 31,712,176 30,566,925 <br /> Recreation & Culture 12,714,017 15,937,218 15,064,531 11,416,088 9,906,448 11,042,582 9,894,015 11,586,223 11,786,787 11,667,158 <br /> Community Development 11,238,106 9,351,983 15,725,787 28,119,209 24,202,918 17,541,521 8,178,377 4,904,402 5,389,381 5,704,907 <br /> Interest on long-term debt 3,924,447 4,275,336 3,237,381 5,349,826 4,525,710 4,182,409 2,317,753 2,548,119 2,097,257 2,156,400 <br /> Total governmental activities expenses 90,417,175 95,072,895$ 111,761,705$ 120,788,184$ 113,897,366$ 112,183,390$ 98,106,689$ 103,333,198$ 109,775,229$ 108,981,195$ <br />Business-type activities: <br /> Water Pollution Control 6,979,509 9,247,290 9,093,554 9,248,677 6,231,639 5,856,452 8,395,692 7,499,555 7,978,058 8,802,564 <br /> Shoreline 2,470,221 2,139,089 2,355,311 2,244,002 2,180,794 1,997,753 1,848,428 1,861,532 1,922,489 1,691,932 <br /> San Leandro Housing Finance Corp 946,776 - - - - - - - - - <br /> Storm Water Utility 921,120 928,752 896,951 993,330 886,379 844,604 919,998 978,816 1,078,252 1,105,054 <br /> Environmental Services 1,453,306 1,189,664 1,460,466 1,544,564 1,348,181 1,333,145 1,222,543 1,175,257 1,027,054 1,020,388 <br /> Total business-type activities expenses 12,770,932 13,504,795 13,806,282 14,030,573 10,646,993 10,031,954 12,386,661 11,515,160 12,005,853 12,619,938 <br /> Total primary government expenses 103,188,107 108,577,690 125,567,987 134,818,757 124,544,359 122,215,344 110,493,350 114,848,358 121,781,082 121,601,133 <br />Program revenues: <br />Governmental activities: <br /> General government <br /> Property taxes 21,167,178 24,742,722 26,200,221 27,654,817 27,087,224 26,720,790 22,357,186 17,631,582 18,514,127 18,898,038 <br /> Sales taxes 22,144,559 23,407,407 22,251,900 19,095,799 17,594,934 21,811,494 24,126,105 26,304,583 29,097,614 32,948,155 <br /> Franchise Fees 3,362,681 4,496,415 4,142,284 4,125,705 4,005,464 4,124,846 4,231,420 4,444,251 4,581,920 4,845,086 <br /> Utility Users Tax 10,383,676 10,175,460 10,420,171 10,103,090 9,783,055 9,932,893 9,968,546 9,888,123 10,157,762 10,359,050 <br /> Property Transfer Tax 6,417,694 4,539,402 2,924,656 2,870,441 2,297,145 2,528,604 2,981,685 2,956,419 3,282,026 4,112,030 <br /> 911 Communication Access Tax 2,711,671 2,694,149 2,684,591 2,723,255 2,804,181 2,974,313 <br /> Other taxes 315,382 322,160 361,261 294,496 333,079 381,122 555,988 591,016 652,866 733,867 <br /> Motors Vehicle License Fees 530,525 472,542 320,508 278,615 242,416 506,280 42,294 44,112 36,768 35,936 <br /> Investment 3,150,513 4,498,742 3,836,259 3,025,658 1,419,378 1,300,123 1,098,406 919,213 1,255,043 1,191,893 <br /> Community Impact Reimbursement - - - - 3,100,000 - - - - - <br /> Miscellaneous 826,816 873,742 657,731 1,597,574 599,189 1,158,044 988,126 962,356 514,851 825,082 <br /> Gain on sale of assets 516,633 11,621 - - - 20,914 3,353 393,741 16,196 6,902 <br /> Transfers (50,594) (82,214) (182,509) 85,874 (67,942) 240,484 234,349 (72,135) - - <br /> Charges for Service 12,501,369 16,452,204 20,126,325 15,971,619 12,568,443 17,062,792 12,200,726 13,735,756 14,989,867 16,063,276 <br /> Capital grants and contributions 13,005,869 11,455,259 9,303,323 8,590,057 10,830,576 6,581,532 11,416,356 7,216,114 10,009,842 10,516,591 <br /> Operating grants and contributions 4,603,121 5,115,198 5,836,232 3,490,973 4,224,429 3,783,171 5,585,461 5,672,929 4,529,539 8,038,949 <br /> Total Governmental activities program revenues 98,875,422 106,480,660 106,198,362 97,184,718 96,729,061 98,847,238 98,474,592 93,411,315 100,442,602 111,549,168 <br />Business-type activities: <br /> Charges for services 15,100,992 14,626,541 14,832,288 14,275,135 13,716,608 14,267,658 14,895,604 14,813,211 15,635,395 16,878,752 <br /> Other taxes 299,126 298,633 342,189 296,184 233,880 257,977 323,430 360,246 417,231 477,190 <br /> Investment Earnings 723,250 1,378,939 1,616,038 928,796 454,893 167,407 141,980 209,659 264,904 259,724 <br /> Miscellaneous 542,837 325,532 431,887 532,897 265,091 338,196 418,969 207,795 250,775 268,689 <br /> Gain or loss on sale of assets - - - - - - (1,290,470) - - <br /> Transfers 50,594 82,214 182,509 (85,874) 67,942 (240,484) (234,349) 72,135 - - <br /> Total Business activities <br /> program revenues 16,716,799 16,711,859 17,404,911 15,947,138 14,738,414 14,790,754 14,255,164 15,663,046 16,568,305 17,884,355 <br /> Total primary government <br /> program revenues 115,592,221 123,192,519 123,603,273 113,131,856 111,467,475 113,637,992 112,729,756 109,074,361 117,010,907 129,433,523 <br /> Extraordinary Items 21,123,375 <br />Net revenues (expenses): <br /> Governmental Activities 8,458,247 11,407,765 (5,563,343) (23,603,466) (17,168,305) (13,336,152) 367,903 (9,921,883) (9,332,627) 2,567,973 <br /> Business-type activities 3,945,867 3,207,064 3,598,629 1,916,565 4,091,421 4,758,800 1,868,503 4,147,886 4,562,452 5,264,417 <br /> Total net revenues (expenses)12,404,114$ 14,614,829$ (1,964,714)$ (21,686,901)$ (13,076,884)$ (8,577,352)$ 2,236,406$ (5,773,997)$ (4,770,175)$ 7,832,390$ <br />Notes: The City implemented GASB 34 for the fiscal year ended June 30, 2003. Information prior to the implementation is not available. <br />1 <br />4 <br />4