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<br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />INDEPENDENT AUDITOR’S REPORT <br /> <br />To the City Council <br />City of San Leandro, California <br /> <br />Report on Financial Statements <br /> <br />We have audited the accompanying financial statements of the governmental activities, the business-type <br />activities, each major fund, and the aggregate remaining fund information of the City of San Leandro, <br />California, as of and for the year ended June 30, 2015, and the related notes to the financial statements, <br />which collectively comprise the City’s basic financial statements as listed in the Table of Contents. <br /> <br />Management’s Responsibility for the Financial Statements <br /> <br />Management is responsible for the preparation and fair presentation of these financial statements in <br />accordance with accounting principles generally accepted in the United States of America; this includes <br />the design, implementation, and maintenance of internal control relevant to the preparation and fair <br />presentation of the financial statements that are free from material misstatement, whether due to fraud or <br />error. <br /> <br />Auditor’s Responsibility <br /> <br />Our responsibility is to express opinions on these financial statements based on our audit. We conducted <br />our audit in accordance with auditing standards generally accepted in the United States of America and the <br />standards applicable to financial audits contained in Government Auditing Standards, i s s u e d b y t h e <br />Comptroller General of the United States. Those standards require that we plan and perform the audit to <br />obtain reasonable assurance about whether the financial statements are free from material misstatement. <br /> <br />An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the <br />financial statements. The procedures selected depend on the auditor’s judgment, including the assessment <br />of the risks of material misstatement of the financial statements, whether due to fraud or error. In making <br />those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair <br />presentation of the financial statements in order to design audit procedures that are appropriate in the <br />circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal <br />control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of <br />accounting policies used and the reasonableness of significant accounting estimates made by management, <br />as well as evaluating the overall presentation of the financial statements. <br /> <br />We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our <br />audit opinions. <br /> <br />1