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<br />AGENCY FUNDS <br /> <br />Agency funds are used to account for assets held by government in a trustee capacity or as an agent for <br />an individual. <br /> <br />Employee Benefit Plans Fund - This fund is used to account for contributions to certain employee <br />benefit categories established by the City under Section 125 of the Internal Revenue Code for the <br />employees and their dependents and for an employee-funded retiree medical insurance program. <br /> <br />Seaport Consolidated Bonds Fund - This fund is used to account for 1915 Act assessment district bonds <br />issued to refund the Seaport Boulevard and the Seaport Centre assessment district bonds. <br /> <br />Pacific Shores Community Facilities District Fund - This fund accounts for the Mello-Roos Pacific <br />Shores project special tax bonds that were issued to fund various transportation system improvements <br />within the City's right-of-way in the Pacific Shores district. <br /> <br />Shores Transportation Improvement District Fund - This fund accounts for the Mello-Roos Shores <br />transportation improvement special tax bonds that were issued to fund various transportation projects in <br />the Redwood Shores area. <br /> <br />91 <br />