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City of Redwood City <br />Index of Notes to the Basic Financial Statements (Continued) <br />For the Year Ended June 30, 2025 <br /> <br /> <br />59 <br />Page <br /> <br />Note 16 – Other Required Disclosures ..................................................................................................................... 120 <br /> <br />A. Deficit Fund Balances/Net Position ......................................................................................................... 120 <br />B. Expenditures Exceeding Appropriations .................................................................................................. 121 <br /> <br />Note 17 – Fund Balance Classification ..................................................................................................................... 122 <br /> <br />Note 18 – Net Investment in Capital Assets ............................................................................................................. 123 <br /> <br />Note 19 – Adjustments and Restatements of Beginning Balances ......................................................................... 123 <br /> <br />Note 20 – Commitments and Contingencies ............................................................................................................ 124 <br /> <br />A. Litigation .................................................................................................................................................. 124 <br />B. Federal and State Grants .......................................................................................................................... 124 <br />C. Encumbrances and Contractual Commitments ........................................................................................ 125 <br /> <br />Note 21 – Joint Ventures ........................................................................................................................................... 126 <br /> <br />7.C. - Page 91 of 269 <br />110