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Caporicci & Larson Certified Public Accountants To the Honorable Mayor and City Council City of San Leandro, California Offices located in: Newport Beach, California Walnut Creel:, California We have applied the procedures enumerated below to the accompanying Appropriations Limit Schedule of the City of San Leandro for the budget year ended June 30, 1997. These procedures, which were agreed to by the League of California Cities and presented in their Article XIIB Appropriations Limitation Uniform Guidelines, were performed solely to assist you in meeting the representations as to the adequacy of these procedures for your purpose. We did not perform procedures relating to the base year's appropriations limit. The procedures performed and our findings were as follows: 1. We obtained the completed worksheets used by the City of San Leandro to calculate its Appropriations Limit for the budget year ending June 30, 1997, and determined that the limit and annual calculation factors were adopted by resolution of the City Council. We also determined that the population and inflation options were selected by a recorded vote of the City Council. 2. For the accompanying Appropriations Limit Schedule, we added line A, last year's limit to line E, total adjustments, and agreed the resulting amount to line F, this year's limit. 3. We agreed the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City of San Leandro. 4. We agreed the prior year appropriation limit presented in the accompanying Appropriations Limit Schedule to the prior year appropriations limit adopted by the City Council during the prior year. Because the above procedures do not constitute an audit made in accordance with generally accepted auditing standards, we express no opinion on any of the specified items referred to above. Based on the application of the procedures referred to above, nothing came to our attention that caused us to believe that the accompanying Appropriations Limit Schedule was not computed in accordance with Article XIIB of the California Constitution. Had we performed additional procedures relating to the base year's Appropriations Limit, or to last year's appropriation limit, or had we made an audit of the accompanying Appropriations Limit Schedule, matters might have come to our attention that would have been reported to you. This report relates only to the items specified above and does not extend to any financial statements of the City of San Leandro taken as a whole. Walnut Creek, California September 23, 1996 13* 500 Ygnacio Valley Road, Suite 250, Walnut Creek, California, 94596 Tel: (510) 926-6566 Fax: (510) 926-6494