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CITY OF PLEASANTON <br /> <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />FOR THE YEAR ENDED JUNE 30, 2022 <br /> <br />  <br />Note 9: Investment in Joint Ventures and Membership in Insurance Pool (Continued) <br /> <br />h. East Bay Regional Communications System Authority <br /> <br />In 2007, the City joined the East Bay Regional Communications System Authority <br />(EBRCSA). The EBRCSA was formed to govern the regional communications system <br />servicing Alameda and Contra Costa Counties, as well as many cities and special districts <br />within the East Bay. Currently, there are forty-three agencies consisting of both counties, <br />thirty cities, six special districts, three colleges, Dublin-San Ramon Services District and <br />the California Department of Transportation, serving a population of over 2.5 million <br />people. The EBRCSA is governed by a twenty-three member board of directors selected <br />from participating counties, cities and districts. Financial statements for EBRCSA may <br />be obtained from EBRCSA, 4985 Broder Boulevard, Dublin, California 94568. <br /> <br />i. Alameda County Transportation Commission <br /> <br />The Alameda County Transportation Commission (Alameda CTC) was formed in 2010 <br />as a result of the merger between the Alameda County Congestion Management Agency <br />(ACCMA) and the Alameda County Transportation Improvement Agency (ACTIA) to <br />more cost effectively plan and deliver transportation programs in Alameda County. <br />Members include the fourteen cities in Alameda County, the five County Board of <br />Supervisors, the Bay Area Rapid Transit District and AC Transit. Financial statements for <br />Alameda CTC may be obtained from Alameda CTC, 1111 Broadway, Suite 800, Oakland, <br />California 94607. <br /> <br />Note 10: Net Position/Fund Balances <br /> <br />a. Net Position <br /> <br />The government-wide and business-type activities financial statements utilize a net <br />position presentation. Net position is categorized as: net investment in capital assets, <br />restricted, and unrestricted. <br /> <br />Net Investment in Capital Assets <br /> <br />This category groups all capital assets, including infrastructure, into one component of net <br />position. Accumulated depreciation and the outstanding balances of debt that are <br />attributable to the acquisition, construction, or improvement of these assets reduce the <br />balance in this category. <br /> <br />Restricted Net Position <br /> <br />This category represents net position subject to external restrictions imposed by creditors, <br />grantors, contributors, laws or regulations of governments and restrictions imposed by <br />law through constitutional provisions or enabling legislation. <br /> <br />91