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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 preserve <br />water quality through the collection, treatment and disposal of the community's wastewater and wastewater solids. <br />Shoreline - The City operates various recreational facilities which include golf and marina berthing as well as <br />providing food service facilities for the general public in an area connected to the San Francisco Bay. <br />Internal Service Funds - These funds are used to account for special activities and services performed by a designated <br />City department for other departments on a cost reimbursement basis. <br />33 <br />