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Other Information. In addition to the basic financial statements and accompanying notes, this report also presents <br />certain required supplementary information concerning the City’s progress in funding its obligation to provide pensions <br />and other postemployment benefits to its employees. <br />Required supplementary information can be found starting on page 86 of this report. <br />The combining statements referred to earlier in connection with nonmajor governmental funds and internal service funds <br />are presented following the required supplementary information. <br />Combining and individual fund financial statements and schedules start on page 96 of this report. <br />Supplementary Information. In addition to the basic financial statements and accompanying notes, this report also <br />presents required supplementary information concerning the City’s progress in funding its obligation to provide pension <br />benefits and other post-employment benefits to its employees. Required supplementary information can be found on <br />page 86 of this report. <br />The combining statements referred to earlier in connection with nonmajor governmental funds and internal service funds <br />are presented following the notes to the financial statements. Combining and individual fund financial statements and <br />schedules start on page 96 of this report. <br />Government-wide Financial Analysis <br />As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of <br />the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources at the close of <br />the most recent fiscal year. <br />By far, the largest portion of the City’s net position reflects its investment in capital assets (e.g., land, buildings, machinery <br />and equipment) less any related debt used to acquire those assets that is still outstanding. The City uses these capital <br />assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s <br />investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this <br />debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these <br />liabilities. <br />23 69