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CITY OF SAN LEANDRO <br />Annual Comprehensive Financial Report <br />For the Year Ended June 30, 2024 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Table of Contents ........................................................................................................................................... i <br />Letter of Transmittal ..................................................................................................................................... v <br />Organizational Chart ................................................................................................................................... xii <br />Principal Officers ....................................................................................................................................... xiii <br />Location Map ............................................................................................................................................. xiv <br />Government Finance Officers Association (GFOA) Award ....................................................................... xv <br />FINANCIAL SECTION <br />Independent Auditors’ Report .................................................................................................................................... 1 <br />Management’s Discussion and Analysis ................................................................................................... 5 <br />Basic Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Position ................................................................................................. 23 <br />Statement of Activities and Changes in Net Position ....................................................... 24 <br />Fund Financial Statements: <br />Government Funds Financial Statements: <br />Balance Sheet .................................................................................................................... 30 <br />Reconciliation of the Governmental Funds Balance Sheet with the <br />Statement of Net Position .................................................................................................. 31 <br />Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 32 <br />Reconciliation of the Net Change in Fund Balances – Total Governmental Funds <br />with the Statement of Activities ........................................................................................ 33 <br />Proprietary Funds Financial Statements: <br />Statement of Net Position ................................................................................................. 36 <br />Statement of Revenues, Expenses and Changes in Fund Net Position ............................. 37 <br />Statement of Cash Flows .................................................................................................. 38 <br />Fiduciary Fund Financial Statement: <br />Statement of Fiduciary Net Position ................................................................................. 40 <br />Statement of Changes in Fiduciary Net Position .............................................................. 41 <br />i