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government -wide financial statements because the resources of these funds are not available to support <br />the City's own programs. The accounting used for these funds is much like that used for governmental <br />funds. These funds are reported in a separate statement of fiduciary assets. <br />Notes to the Basic Financial Statements <br />The notes to the basic financial statements provide additional information that is essential to a full <br />understanding of the data provided in the government -wide and fund financial statements. The notes to <br />the financial statements follow the basic financial statements. <br />Other Information <br />In addition to the basic financial statements and accompanying notes, this report also presents certain <br />required supplemental information. This information includes budgetary comparison schedules, as well <br />as more detailed information about the City's agreement with the California Public Employees <br />Retirement System (Ca1PERS) for the defined benefit pension plan. <br />