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PROPRIETARY FUND FINANCIAL STATEMENTS <br />Water Pollution Control Plant - This fund accounts for the City's sewers which protect public health and <br />preserve water quality through the collection, treatment and disposal of the community's wastewater and <br />wastewater solids. <br />Shoreline - The City operates various recreational facilities which include golf and marina berthing as <br />well as providing food service facilities for the general public in an area connected to the San Francisco <br />Bay. <br />Internal Service Funds - These funds are used to account for special activities and services performed by <br />a designated City department for other departments on a cost reimbursement basis. <br />61 <br />