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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 />Internal Service Funds: <br />Combining Statement of Net Position ............................................................................ 152 <br />Combining Statement of Revenues, Expenses and Changes in Fund Net Position ........ 153 <br />Combining Statement of Cash Flows ............................................................................. 154 <br />STATISTICAL SECTION <br />Net Position by Component – Last Ten Fiscal Years ............................................................................... 159 <br />Changes in Net Position – Last Ten Fiscal Years ..................................................................................... 160 <br />Program Revenues by Function/Program – Last Ten Fiscal Years .......................................................... 161 <br />Fund Balance of Governmental Funds – Last Ten Fiscal Years ............................................................... 162 <br />General Governmental Revenues by Source – Last Ten Fiscal Years ...................................................... 163 <br />Changes in Fund Balance of Governmental Funds – Last Ten Years ...................................................... 164 <br />Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ...................................................... 167 <br />Assessed Value of Taxable Property – Last Ten Fiscal Years .................................................................. 168 <br />Net Assessed Value of Property by Use Code, Citywide – Last Three Fiscal Years ............................... 169 <br />Principal Property Tax Payers – Current Fiscal Year and Nine Years Ago ............................................. 170 <br />Property Tax Levies and Collections – Last Ten Fiscal Years ................................................................. 171 <br />Historical Sales Tax Amount by Benchmark Year – Last Ten Fiscal Years at Quarter 1 (Q1) ................ 172 <br />Principal Sales Tax Produces – Last Fiscal Year and Nine Years Ago .................................................... 173 <br />Sewer Rates – Last Ten Fiscal Years ........................................................................................................ 174 <br />Number of Permits and Valuation of Taxable Transactions – Last Ten Calendar Years ......................... 175 <br />Direct and Overlapping Debt – As of June 30, 2024 ................................................................................ 179 <br />Pledged-Revenue Coverage – Last Ten Fiscal Years ............................................................................... 180 <br />Computation of Legal Debt Margin – Last Ten Fiscal Years ................................................................... 181 <br />Ratios of General Bonded Debt Outstanding ............................................................................................ 182 <br />Ratios of Outstanding Debt by Type – Last Ten Fiscal Years .................................................................. 183 <br />Demographic and Economic Statistics – Last Ten Fiscal Years ............................................................... 187 <br />Principals Employers – Current Year and Nine Years Ago ...................................................................... 188 <br />Full-Time and Part-Time City Employees by Function – Last Ten Fiscal Years ..................................... 191 <br />Operating Indicators by Function – Last Ten Fiscal Years ....................................................................... 192 <br />Capital Asset Statistics by Function – Last Ten Fiscal Years ................................................................... 193 <br />iii