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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 />FINANCIAL SECTION (Continued) <br />Index to Notes to Basic Financial Statements .................................................................................. 43 <br />Notes to Basic Financial Statements ................................................................................................ 45 <br />Required Supplementary Information: <br />Schedule of Changes in the Net Pension Liability and Related Ratios ............................. 96 <br />Schedule of Contributions – Miscellaneous Plan ............................................................. 98 <br />Schedule of the Plan’s Proportionate Share of the Net Pension Liability and <br /> Related Ratios as of the Measurement Date ................................................................. 100 <br />Schedule of Contributions – Safety Plan ........................................................................ 102 <br />Schedule of Changes in the Net OPEB Liability and Related Ratios ............................. 104 <br />Schedule of Contributions – OPEB Plan ........................................................................ 106 <br />Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and <br /> Actual – General Fund .................................................................................................. 107 <br />Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and <br /> Actual – Special Grants Special Revenue Fund............................................................ 108 <br />Notes to Required Supplementary Information .............................................................. 109 <br />Supplementary Information: <br />Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and <br /> Actual – Capital Improvement Capital Projects Fund .................................................. 112 <br />Non-Major Governmental Funds: <br />Combining Balance Sheet ............................................................................................... 116 <br />Combining Statement of Revenue, Expenditures and Changes in Fund Balances ......... 120 <br />Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and <br /> Actual – Non-Major Governmental Fund ..................................................................... 124 <br />Non-Major Enterprise Funds: <br />Combining Statement of Net Position ............................................................................ 148 <br />Combining Statement of Revenues, Expenses, and Changes in Net Position ................ 149 <br />Combining Statement of Cash Flows ............................................................................. 150 <br />ii