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City of San Leandro <br />Comprehensive Annual Financial Report <br />For the year ended June 30, 2010 <br />Table of Contents, Continued <br />FINANCIAL SECTION, Continued <br />Basic Financial Statements, Continued: <br />Index to Notes to Basic Financial Statements...................................................................................... <br />Notes to Basic Financial Statements.................................................................................................... <br />Required Supplementary Information: <br />Budget and Budgetary Accounting <br />Statement of Revenue, Expenditures and Changes in Fund Balances — Budget and Actual — <br />MajorFund — General Fund................................................................................................... <br />Pension Plans Schedule of Funding Progress............................................................................. <br />Supplementary Information: <br />Non -Major Governmental Funds: <br />CombiningBalance Sheet.................................................................................................... <br />Combining Statement of Revenue, Expenditures and Changes in Fund Balances .............. <br />Schedule of Revenue, Expenditures and Changes in Fund Balances — <br />Budget and Actual — Non -Major Funds......................................................................... <br />84 <br />Non -Major Enterprise Funds: <br />Combining Statement of Net Assets.......................................................................................................118 <br />Combining Statement of Revenues, Expenses, and Changes in Net Assets...........................................119 <br />Combining Statement of Cash Flows......................................................................................................120 <br />Internal Service Funds: <br />Combining Statement of Net Assets.......................................................................................................122 <br />Combining Statement of Revenues, Expenses and Changes in Net Assets............................................123 <br />Combining Statement of Cash Flows......................................................................................................124 <br />Fiduciary Fund Financial Statements: <br />Combining Statement of Fiduciary Net Assets........................................................................................ 126 <br />Combining Statement of Changes in Assets and Liabilities — Agency Funds.........................................127 <br />STATISTICAL SECTION <br />Net Assets by Component — Last Eight Fiscal Years .............................. <br />Program Revenues by Function/Program — Last Eight Fiscal Years....... <br />Changes in Net Assets — Last Eight Fiscal Years .................................... <br />Fund Balance of Governmental Funds — Last Eight Fiscal Years .......... <br />...................................................... 131 <br />......................................................132 <br />......................................................133 <br />...................................................... 134 <br />