Trust and Agency Funds are used to account for assets held by a government unit as trustee, or agent, for individuals, private organizations, other governmental units, and/or other funds.

Expendable trust funds are used to account for the operations of various trust agreements between the City and individuals, and/or private organizations. Funds include: AAA Contingency, Child Safety, HJTPC Self-Insurance, Helmets for Bicycle Safety, Homeless Families Program, Housing Replacement Insurance, Houston Foundation, John Battaglia Trust, Inc., MacGregor Parks Endowment, March of Dimes, MNC Memorial City Way, Special City Deposit, and W.A.T.E.R.

Pension trust funds are used to account for the operation of the employee pension retirement programs. The funds include: Firemenís Relief and Retirement, Municipal Employees, and Police Officers funds.

Agency funds are custodial in nature, and assets equal liabilities with no measure of the results of operations or financial position. Agency funds include: Payroll Revolving, City Deposits, Deferred Compensation, Texas Department of Transportation Water & Sewer Commercial Paper, Texas Department of Transportation General Obligation Commercial Paper and Reinvestment Zone Number One.

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