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Fiduciary Funds - Custodial Funds <br />Employee Benefit Plans Fund - This fund accounts for contributions to certain employee benefit categories established <br />by the City under Section 125 of the Internal Revenue Code for employees and their dependents. <br />Pacific Shores Community Facilities District Fund - This fund accounts for the Mello-Roos Pacific Shores Project <br />special tax bonds that were issued to fund various transportation system improvements within the City's right-of-way in <br />the Pacific Shores district . <br />Shores Transportation Improvement District Fund -This fund accounts for the Mello-Roos Shores Transportation <br />Improvement special tax bonds that were issued to fund various transportation projects in the Redwood Shores area. <br />One Marina Community Facilities District Fund - This fund accounts for the Mello-Roos One Marina Project special <br />tax bonds that were issued to fund certain public infrastructure improvements projects within the One Marina district. <br />Community Benefit Improvement District Fund - This fund accounts for the assessments collected on behalf of the <br />Downtown Redwood City Community Benefit Improvement District which was established to enhance and support the <br />City’s Downtown business district. <br />Redwood City 2020 Fund - This fund accounts for the operations of Redwood City 2020, a collaboration of eight core <br />partners, which was established to improve the health and success of Redwood City and North Fair Oaks. <br />South Bay Waste Management Authority Fund -This fund accounts for the joint authority established by member <br />agencies in order to provide financing and administration of the regional waste facility. The fund was eliminated through <br />a prior period adjustment as of July 1, 2024. <br />Net-6 Fire JPA Fund - This fund accounts for the joint authority established by member agencies in order to maintain a <br />consolidated fire and emergency dispatch system to serve the eight member agencies. <br />195 <br />7.C. - Page 227 of 269 <br />246