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6.1 B <br /> Page118 <br /> AGENCY FUNDS <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 /> 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 /> Pacific Shores Community Facilities District Fund — This fund accounts for the Mello-Roos Pacific Shores <br /> project special tax bonds that were issued to fund various transportation system improvements within <br /> 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 , <br /> in the Redwood Shores area. ' <br /> � <br /> 95 <br />