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Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government -wide financial statement, because the resources of those funds are not available to support the District's own programs. The basic fiduciary fund financial statements can be found on page 25 - 26 of this report. Notes to the basic financial statements The notes provide additional information essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the basic financial statements can be found on pages 28 - 68 of this report. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information, which can be found on pages 70 - 81. As noted earlier, net position may serve overtime as a useful indicator of a government's financial position. District assets and deferred outflows of resources exceed liabilities and deferred inflows of resources by $169.5 million at June 30, 2021, as summarized below: Statement of Net Position June 30, 2021 2020 Assets: Cash and investments $ 44, 712, 553 $ 36,153, 934 Receivables 1711108 4747406 Other assets 3,4281757 5201629 Restricted for Section 115 Trust 10, 071, 818 8,270, 720 Investment in joint venture - COSCA 4317677726 4216521824 Capital assets (net of depreciation) 9076441375 9172807614 Total assets 192, 796, 337 179, 353,127 Deferred outflows of resources: Pension related 27462,513 179777256 O P E B related 3257780 1471488 Total assets and deferred outflows of resources 19575841630 181,4771871 Liabilities: Accounts payable 1,150, 347 9851257 Other current liabilities 476191292 1,8361393 Noncurrent liabilities 17,5107141 1515711246 Total liabilities 2372791780 1873927896 9