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presentation in the proprietary financial statements. Individual fund data for the proprietary and internal <br />service funds are provided in the form of combining statements elsewhere in the report. <br /> Fiduciary Funds – Fiduciary funds, consisting solely of trust and agency funds, are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the 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 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 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, more <br />detailed information about the City’s agreement with the California Public Employees Retirement System <br />(CalPERS) for the defined benefit pension plan, and more detailed information on the City’s Other Post Employment Benefit Plan (OPEB). <br /> <br />8