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CITY OF SAN LEANDRO <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2019 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Tableof Contents........................................................................................................................................... i <br />Letterof Transmittal..................................................................................................................................... v <br />OrganizationalChart .................................................................................................................................... xi <br />PrincipalOfficers........................................................................................................................................ xii <br />LocationMap............................................................................................................................................. xiii <br />Government Finance Officers Association (GFOA) Award...................................................................... xiv <br />FINANCIAL SECTION <br />IndependentAuditors' Report.................................................................................................................................... 1 <br />Management's Discussion and Analysis ............. <br />Basic Financial Statements: <br />5 <br />Government -Wide Financial Statements: <br />Statement of Net Position................................................................................................. 23 <br />Statement of Activities and Changes in Net Position....................................................... 24 <br />Fund Financial Statements: <br />Government Funds Financial Statements: <br />BalanceSheet.................................................................................................................... 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 />Proprietary Funds Financial Statements: <br />Statement of Net Position................................................................................................. 36 <br />Statement of Revenues, Expenses and Changes in Fund Net Position ............................. 37 <br />Statement of Cash Flows.................................................................................................. 38 <br />Fiduciary Fund Financial Statement: <br />Statement of Fiduciary Net Position................................................................................. 40 <br />Statement of Changes in Fiduciary Net Position.............................................................. 41 <br />