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6.1 B - Attachment No. 4 <br /> AGENCY FUNDS <br /> Agency funds are used to account for assets held by government in a trustee capacity or as an agent for an <br /> individual. <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 /> Seaport Consolidated Bonds Fund — This fund is used to account for 191 S Act assessment district <br /> bonds issued to refund the Seaport Boulevard and the Seaport Centre assessment district bonds. <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 /> 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 /> 94 <br />