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CITY OF SAN LEANDRO Comprehensive Annual Financial Report For the Year Ended June 30, 2021 Table of Contents ii FINANCIAL SECTION (Continued) Index to Notes to Basic Financial Statements ............................................................................................. 43 Notes to Basic Financial Statements ........................................................................................................... 45 Required Supplementary Information: Schedule of Changes in the Net Pension Liability and Related Ratios ............................. 94 Schedule of Contributions – Miscellaneous Plan ............................................................. 95 Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date ................................................................... 96 Schedule of Contributions – Safety Plan .......................................................................... 97 Schedule of Changes in the Net OPEB Liability and Related Ratios ............................... 98 Schedule of Contributions – Multiple-Employer Plan ...................................................... 99 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund .................................................................................................. 100 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Measure BB Special Revenue Fund ............................................................... 101 Notes to Required Supplementary Information .............................................................. 102 Supplementary Information: Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Capital Improvement Capital Projects Fund .................................................. 104 Non-Major Governmental Funds: Combining Balance Sheet ............................................................................................... 108 Combining Statement of Revenue, Expenditures and Changes in Fund Balances ......... 112 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Non-Major Governmental Funds ................................................................... 116 Non-Major Enterprise Funds: Combining Statement of Net Position ............................................................................ 140 Combining Statement of Revenues, Expenses, and Changes in Net Position ................ 141 Combining Statement of Cash Flows ............................................................................. 142 247