I don't have the (CAFR), maybe you can download it to answer the question.

Review the Comprehensive Annual Financial Report (CAFR) for the city of Long Beach California 2015

1. Does the fund have any long-term debts associated with it? If yes does the government maintain a debt service fund to account for the resources to service the debt?

2. Did the city acquire or construct new capital assets using resources of this fund?

3. What amount does the city report on its governmental finds statement as special assessment reveivable?

4. What amount does the city report as revenues from special assessments?

5. Do you think the city will have a significant problem in collecting the special assessment?