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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 />FINANCIAL SECTION (Continued) <br />Index to Notes to Basic Financial Statements............................................................................................. 43 <br />Notes to Basic Financial Statements........................................................................................................... 45 <br />Required Supplementary Information: <br />Schedule of Changes in the Net Pension Liability and Related Ratios ............................. 94 <br />Schedule of Contributions — Miscellaneous Plan............................................................. 95 <br />Schedule of the Plan's Proportionate Share of the Net Pension Liability and <br />Related Ratios as of the Measurement Date................................................................... 96 <br />Schedule of Contributions — Safety Plan.......................................................................... 97 <br />Schedule of Changes in the Net OPEB Liability and Related Ratios ............................... 98 <br />Schedule of Contributions — Single -Employer Plan ......................................................... 99 <br />Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and <br />Actual— General Fund.................................................................................................. 100 <br />Notes to Required Supplementary Information.............................................................. 101 <br />Supplementary Information: <br />Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and <br />Actual — Capital Improvement Capital Projects Fund .................................................. 104 <br />Non -Major Governmental Funds: <br />Combining Balance Sheet............................................................................................... 108 <br />Combining Statement of Revenue, Expenditures and Changes in Fund Balances ......... 112 <br />Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and <br />Actual — Non -Major Governmental Funds................................................................... 116 <br />Non -Major Enterprise Funds: <br />Combining Statement of Net Position............................................................................ 140 <br />Combining Statement of Revenues, Expenses, and Changes in Net Position ................ 141 <br />Combining Statement of Cash Flows............................................................................. 142 <br />