File #: 25-062    Version: 1 Name: Annual Comprehensive Financial Report
Type: Staff Report Status: Filed
In control: City Council
Meeting Date: 2/18/2025 Final action: 2/18/2025
Enactment date: Enactment #: Reso 2025-011
Title: Adopt a Resolution to Accept the Audited Financial Statements for the City of San Leandro for the Fiscal Year Ending June 30, 2024
Attachments: 1. A - DRAFT Resolution 2025-XX Annual Comprehensive Financial Report, 2. B - Annual Comprehensive Financial Report FY24, 3. C - Meas B Program Financial Statements, 4. D - Meas BB Program Financial Statements, 5. E - Alameda County VRF Meas F Program Financial Statements, 6. F - TDA Article III Fund Financial Statements, 7. G - Presentation - ACFR for FY24
Title
Adopt a Resolution to Accept the Audited Financial Statements for the City of San Leandro for the Fiscal Year Ending June 30, 2024

Staffreport
CITY COUNCIL PRIORITY
* Fiscal Sustainability and Transparency

SUMMARY

Resolution accepting the Audited Financial Statements for the City of San Leandro for the fiscal year ending June 30, 2024.

RECOMMENDATION

Staff recommends that the City Council adopt a resolution accepting the audited financial statements, including the Annual Comprehensive Financial Report, for the City of San Leandro for the fiscal year ended June 30, 2024.

BACKGROUND

The City's independent auditor, Maze & Associates, completed the audit of the City's financial statements and provided the auditor's reports for the fiscal year ended June 30, 2024. The Finance Department prepares the City's financial statements in the form required for the Annual Comprehensive Financial Report (ACFR). The Government Accounting Standards Board recommends elements for the ACFR format. The ACFR and the related financial statements fully disclose the financial condition of the City and its other reporting units.

The ACFR and other compliance reports prepared for the year ended June 30, 2024 include:

1. Annual Comprehensive Financial Report
2. Single Audit Report
3. Measure B Program Financial Statements
4. Measure BB Program Financial Statements
5. Alameda County VRF Measure F Program Financial Statements
6. Memorandum on Internal Control

In an effort to bring the ACFR to Council as expediently as possible, the Single Audit Report and Memorandum on Internal Control will be presented to Council at a later date.

The ACFR details the total of all financial accounting for the fiscal year. The financial reporting provided in the ACFR is in greater detail than the basic financial statements and is made up of three primary sections:

* Introductory Section: Provides general information about the City including the letter of transmittal, list of principa...

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