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CITY OF SAN LEANDRO <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2015 <br /> <br />Table of Contents <br /> <br />INTRODUCTORY SECTION <br /> <br />Table of Contents ........................................................................................................................................... i <br />Letter of Transmittal ..................................................................................................................................... v <br />Government Finance Officers Association (GFOA) Award ...................................................................... xii <br />Principal Officers ...................................................................................................................................... xiii <br />Organizational Chart .................................................................................................................................. xiv <br />Location Map ............................................................................................................................................. xv <br />FINANCIAL SECTION <br /> <br />Independent Auditors’ Report ................................................................................................................................... 1 <br /> <br />Management’s Discussion and Analysis ................................................................................................... 5 <br /> <br />Basic Financial Statements: <br /> <br />Government-Wide Financial Statements: <br /> Statement of Net Position ................................................................................................. 23 <br /> Statement of Activities and Changes in Net Position ...................................................... 24 <br /> <br />Fund Financial Statements: <br />Government Funds Financial Statements: <br /> Balance Sheet ................................................................................................................... 30 <br />Reconciliation of the Governmental Funds Balance Sheet with the <br />Statement of Net Position .................................................................................................. 31 <br />Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 32 <br />Reconciliation of the Net Change in Fund Balances – Total Governmental Funds <br />with the Statement of Activities ......................................................................................... 33 <br /> <br />Proprietary Funds Financial Statements: <br />Statement of Net Position ................................................................................................ 35 <br />Statement of Revenues, Expenses and Changes in Fund Net Position ............................ 36 <br />Statement of Cash Flows ................................................................................................. 37 <br /> <br />Fiduciary Fund Financial Statement: <br />Statement of Fiduciary Net Position – Agency Funds ..................................................... 39 <br />Successor Agency to the Redevelopment Agency Private-Purpose Trust Fund ............... 40 <br /> <br /> <br />i