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CITY OF SAN LEANDRO <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2017 <br />Table of Contents <br />FINANCIAL SECTION (Continued) <br />Non-Major Enterprise Funds: <br />Combining Statement of Net Position ........................................................................... 145 <br />Combining Statement of Revenues, Expenses, and Changes in Net Position ............... 146 <br />Combining Statement of Cash Flows ............................................................................ 147 <br />Internal Service Funds: <br />Combining Statement of Net Position ........................................................................... 149 <br />Combining Statement of Revenues, Expenses and Changes in Fund Net Position ........ 150 <br />Combining Statement of Cash Flows ............................................................................ 151 <br />Fiduciary Fund Financial Statements: <br />Combining Statement of Fiduciary Net Positions .......................................................... 153 <br />Combining Statement of Changes in Assets and Liabilities – Agency Funds ............... 154 <br />STATISTICAL SECTION <br />Net Position by Component – Last Ten Fiscal Years .............................................................................. 159 <br />Changes in Net Position – Last Ten Fiscal Years .................................................................................... 160 <br />Program Revenues by Function/Program – Last Ten Fiscal Years ......................................................... 161 <br />Fund Balance of Governmental Funds – Last Ten Fiscal Years .............................................................. 162 <br />General Governmental Revenues by Source – Last Fiscal Ten Years .................................................... 163 <br />Changes in Fund Balance of Governmental Funds - Last Ten Years .......................................... ........... 164 <br />Direct and Overlapping Property Taxes – Last Ten Fiscal Years ............................................................ 167 <br />Assessed Value of Taxable Property – Last Ten Fiscal Years ................................................................. 168 <br />Net Assessed Value of Property by Use Code, Citywide – Last Three Fiscal Years .............................. 169 <br />Principal Property Tax Payers – Current Fiscal year and Nine Years Ago ............................................. 170 <br />Property Tax Levies and Collections – Last Ten Fiscal Years ................................................................ 171 <br />Historical Sales Tax Amount by Benchmark Year – Last Ten Fiscal Years at Quarter 1 (Q1) ................ 172 <br />Principal Sales Tax Produces – Last Fiscal Year and Nine Years Ago ................................................... 173 <br />Sewer Rates – Last Ten Fiscal Years ....................................................................................................... 174 <br />Number of Permits and Valuation of Taxable Transactions – Last Ten Calendar Years ......................... 175 <br />Direct and Overlapping Debt – As of June 30, 2017 ............................................................................... 178 <br />Pledged-Revenue Coverage – Last Ten Fiscal Years .............................................................................. 179 <br />Computation of Legal Debt Margin – Last Ten Fiscal Years .................................................................. 180 <br />Ratios of Outstanding Debt by Type - Last Ten Fiscal Years................................................................... 181 <br />Ratios of General Bonded Debt Outstanding ......................... .................................................................. 182 <br />Demographic and Economic Statistics - Last Ten Fiscal Years .............................................................. 185 <br />Principals Employers – Current Year and Seven Years Ago ................................................................... 186 <br />Full-Time and Part-Time City Employees by Function – Last Ten Fiscal Years .................................... 189 <br />Operating Indicators by Function – Last Ten Fiscal Years ...................................................................... 190 <br />Capital Asset Statistics by Function – Last Ten Fiscal Years .................................................................. 191 <br />463