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CITY OF SAN LEANDRO <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2018 <br />Table of Contents <br />I FINANCIAL SECTION (Continued) <br />Internal Service Funds: <br />Combining Statement of Net Position ............................................................................. 144 <br />Combining Statement of Revenues, Expenses and Changes in Fund Net Position ........ 145 <br />Combining Statement of Cash Flows .............................................................................. 146 <br />Fiduciary Fund Financial Statements: <br />Combining Statement of Assets and Liabilities -Agency Funds .................................. 148 <br />Combining Statement of Changes in Assets and Liabilities -Agency Funds ................ 149 <br />STATISTICAL SECTION <br />Net Position by Component -Last Ten Fiscal Years ................................................................................ 154 <br />Changes in Net Position-Last Ten Fiscal Years ..................................................................................... 155 <br />Program Revenues by Function/Program -Last Ten Fiscal Years ........................................................... 156 <br />Fund Balance of Governmental Funds -Last Ten Fiscal Years ............................................................... 157 <br />General Governmental Revenues by Source -Last Ten Fiscal Years ...................................................... 158 <br />Changes in Fund Balance of Governmental Funds -Last Ten Years ....................................................... 159 <br />Direct and Overlapping Property Tax Rates -Last Ten Fiscal Years ....................................................... 162 <br />Assessed Value of Taxable Property-Last Ten Fiscal Years .................................................................. 163 <br />Net Assessed Value of Property by Use Code, Citywide Last Three Fiscal Years ................................ 164 <br />Principal Property Tax Payers -Current Fiscal Year and Nine Years Ago .............................................. 165 <br />Property Tax Levies and Collections -Last Ten Fiscal Years ................................................................. 166 <br />Historical Sales Tax Amount by Benchmark Year -Last Nine Fiscal Years at Quarter 1 ( Q 1) .............. 167 <br />Principal Sales Tax Produces -Last Fiscal Year and Nine Years Ago .................................................... 168 <br />Sewer Rates -Last Ten Fiscal Years ........................................................................................................ 169 <br />Number of Permits and Valuation of Taxable Transactions -Last Ten Calendar Years .......................... 170 <br />Direct and Overlapping Debt-As of June 30, 2018 ................................................................................ 172 <br />Pledged-Revenue Coverage Last Ten Fiscal Years ................................................................................ 173 <br />Computation of Legal Debt Margin -Last Ten Fiscal Years ................................................................... 17 4 <br />Ratios of General Bonded Debt Outstanding ............................................................................................ 17 5 <br />Ratios of Outstanding Debt by Type -Last Ten Fiscal Years .................................................................. 176 <br />Demographic and Economic Statistics -Last Ten Fiscal Years ............................................................... 178 <br />Principals Employers -Current Year and Eight Years Ago ..................................................................... 179 <br />Full-Time and Part-Time City Employees by Function -Last Ten Fiscal Years ..................................... 182 <br />Operating Indicators by Function -Last Ten Fiscal Years ....................................................................... 183 <br />Capital Asset Statistics by Function -Last Ten Fiscal Years ................................................................... 184 <br />iii 454