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City of Redwood City <br />Annual Comprehensive Financial Report <br />For the Year Ended June 30, 2025 <br /> <br />Table of Contents (Continued) <br /> <br />ii <br />Page <br /> <br />FINANCIAL SECTION (Continued) <br /> <br />Required Supplementary Information (Unaudited): <br /> <br /> Budgetary Information ........................................................................................................................................... 129 <br /> Budgetary Comparison Schedules: <br /> General Fund ................................................................................................................................................... 131 <br /> Transportation Grants Special Revenue Fund ................................................................................................. 135 <br /> Schedule of Changes in the Net Pension Liability and Related Ratios – Miscellaneous Plan ............................... 136 <br /> Schedule of Changes in the Net Pension Liability and Related Ratios – Safety Plan ............................................ 138 <br /> Schedules of Contributions – Pension .................................................................................................................... 140 <br /> Schedule of Changes in Net OPEB Liability and Related Ratios .......................................................................... 142 <br /> Schedules of Contributions – OPEB ...................................................................................................................... 144 <br /> <br />Supplementary Information: <br /> <br /> Non-Major Governmental Funds: <br /> Combining Balance Sheet ............................................................................................................................... 151 <br /> Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................... 157 <br /> <br /> Budgetary Comparison Schedule: <br /> Special Gas Tax Street Improvement Special Revenue Fund ......................................................................... 163 <br /> Grants Special Revenue Fund .......................................................................................................................... 164 <br /> Traffic Safety Special Revenue Fund .............................................................................................................. 165 <br /> Transportation Special Revenue Fund ............................................................................................................. 166 <br /> Seaport Landscape Maintenance Special Revenue Fund ................................................................................ 167 <br /> Seaport Centre Maintenance Special Revenue Fund ....................................................................................... 168 <br /> Redwood Shores Maintenance Special Revenue Fund ................................................................................... 169 <br /> Redwood Shores Landscape Maintenance Special Revenue Fund ................................................................. 170 <br /> Supplemental Law Enforcement Services Special Revenue Fund .................................................................. 171 <br /> Traffic Mitigation Fees Special Revenue Fund ............................................................................................... 172 <br /> Low and Moderate Income Housing Asset Special Revenue Fund ................................................................. 173 <br /> Planning Cost Recovery Special Revenue Fund ............................................................................................. 174 <br /> Community Benefits Special Revenue Fund ................................................................................................... 175 <br /> Housing Legal Aid Society Special Revenue Fund ......................................................................................... 176 <br /> Redwood City CFD No. 2020-1 Special Revenue Fund ................................................................................. 177 <br /> Public Financing Authority 2021 Veterans Memorial Lease Revenue Bond Debt Service Fund ................... 178 <br /> <br /> Non-Major Enterprise Funds: <br /> Combining Statement of Net Position ............................................................................................................. 181 <br /> Combining Statement of Revenues, Expenses, and Changes in Net Position ................................................. 183 <br /> Combining Statement of Cash Flows .............................................................................................................. 184 <br />7.C. - Page 14 of 269 <br />33