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CITY OF SAN LEANDRO <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2020 <br />Table of Contents <br />iii <br />FINANCIAL SECTION (Continued) <br />Internal Service Funds: <br />Combining Statement of Net Position ............................................................................ 142 <br />Combining Statement of Revenues, Expenses and Changes in Fund Net Position ........ 143 <br />Combining Statement of Cash Flows ............................................................................. 144 <br />Fiduciary Fund Financial Statements: <br />Combining Statement of Assets and Liabilities – Agency Funds .................................. 146 <br />Combining Statement of Changes in Assets and Liabilities – Agency Funds ................ 147 <br />STATISTICAL SECTION <br />Net Position by Component – Last Ten Fiscal Years ............................................................................... 153 <br />Changes in Net Position – Last Ten Fiscal Years ..................................................................................... 154 <br />Program Revenues by Function/Program – Last Ten Fiscal Years .......................................................... 155 <br />Fund Balance of Governmental Funds – Last Ten Fiscal Years ............................................................... 156 <br />General Governmental Revenues by Source – Last Ten Fiscal Years ...................................................... 157 <br />Changes in Fund Balance of Governmental Funds – Last Ten Years ...................................................... 158 <br />Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ...................................................... 161 <br />Assessed Value of Taxable Property – Last Ten Fiscal Years .................................................................. 162 <br />Net Assessed Value of Property by Use Code, Citywide – Last Three Fiscal Years ............................... 163 <br />Principal Property Tax Payers – Current Fiscal Year and Nine Years Ago ............................................. 164 <br />Property Tax Levies and Collections – Last Ten Fiscal Years ................................................................. 165 <br />Historical Sales Tax Amount by Benchmark Year – Last Nine Fiscal Years at Quarter 1 (Q1) .............. 166 <br />Principal Sales Tax Produces – Current Fiscal Year and Nine Years Ago ............................................... 167 <br />Sewer Rates – Last Ten Fiscal Years ........................................................................................................ 168 <br />Number of Permits and Valuation of Taxable Transactions – Last Ten Calendar Years ......................... 169 <br />Direct and Overlapping Debt – As of June 30, 2018 ................................................................................ 173 <br />Pledged-Revenue Coverage – Last Ten Fiscal Years ............................................................................... 174 <br />Computation of Legal Debt Margin – Last Ten Fiscal Years ................................................................... 175 <br />Ratios of General Bonded Debt Outstanding ............................................................................................ 176 <br />Ratios of Outstanding Debt by Type – Last Ten Fiscal Years .................................................................. 177 <br />Demographic and Economic Statistics – Last Ten Fiscal Years ............................................................... 181 <br />Principals Employers – Current Year and Eight Years Ago ..................................................................... 182 <br />Full-Time and Part-Time City Employees by Function – Last Ten Fiscal Years ..................................... 185 <br />Operating Indicators by Function – Last Ten Fiscal Years ....................................................................... 186 <br />Capital Asset Statistics by Function – Last Ten Fiscal Years ................................................................... 187 <br />92