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Internal Service Funds -These funds are used to account for special activities and services <br />performed by a designated City department for other departments on a cost reimbursement basis. <br />PROPRIETARY FUND FINANCIAL STATEMENTS <br />Water Pollution Control Plant -This fund accounts for the City’s sewers which protect public <br />health and preserve water quality through the collection,treatment and disposal of the <br />community’s wastewater and wastewater solids. <br />Shoreline -The City operates various recreational facilities which include golf and marina <br />berthing as well as providing food service facilities for the general public in an area connected to <br />the San Francisco Bay. <br />35