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CITY OF SAN LEANDRO <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2021 <br /> <br />Table of Contents <br /> <br />ii <br />FINANCIAL SECTION (Continued) <br /> <br />Index to Notes to Basic Financial Statements ............................................................................................. 43 <br />Notes to Basic Financial Statements ........................................................................................................... 45 <br />Required Supplementary Information: <br /> <br />Schedule of Changes in the Net Pension Liability and Related Ratios ............................. 94 <br /> <br />Schedule of Contributions – Miscellaneous Plan ............................................................. 95 <br /> <br />Schedule of the Plan’s Proportionate Share of the Net Pension Liability and <br /> Related Ratios as of the Measurement Date ................................................................... 96 <br /> <br />Schedule of Contributions – Safety Plan .......................................................................... 97 <br /> <br />Schedule of Changes in the Net OPEB Liability and Related Ratios ............................... 98 <br /> <br />Schedule of Contributions – Multiple-Employer Plan ...................................................... 99 <br /> <br />Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and <br /> Actual – General Fund .................................................................................................. 100 <br /> <br />Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and <br /> Actual – Measure BB Special Revenue Fund ............................................................... 101 <br /> <br />Notes to Required Supplementary Information .............................................................. 102 <br /> <br />Supplementary Information: <br /> <br />Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and <br /> Actual – Capital Improvement Capital Projects Fund .................................................. 104 <br /> <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 /> <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 /> <br />247