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<br />Proprietary funds provide the same type of information as the government-wide financial statements, but <br />in greater detail. The proprietary fund financial statements provide separate information for the City’s <br />proprietary funds. Internal service funds are combined into a single, aggregated presentation in the <br />proprietary financial statements. Individual fund data for the proprietary and internal service funds are <br />provided in the form of combining statements. <br /> <br />Notes to the Basic Financial Statements <br />The notes to the basic financial statements provide additional information that is essential to fully <br />understanding the data provided in the government-wide and fund financial statements. The notes to the <br />financial statements follow the basic financial statements. <br /> <br />Other Information <br />In addition to the basic financial statements and accompanying notes, this report also presents required <br />supplemental information. This information includes budgetary comparison schedules, detailed <br />information about the City’s agreement with the California Public Employees Retirement System <br />(CalPERS) for the defined benefit pension plan, more detailed information on the City’s Other Post <br />Employment Benefit Plan (OPEB), and a detailed description of the City’s Long-Term Debt. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />8