The governmental funds of the City of Westchester report $607,500 in assets and $197,000 in liabilities. The following are some of the assets that the government reports. Prepaid items$11,300. Cash from a bond issuance that must be spent within the school system according to the bond indenture$121,000. Supplies$5,800. Investments given by a citizen that will be sold soon with the proceeds used to beautify a public park$55,250. Cash that the assistant director of finance designated for use in upgrading the local roads$60,000. Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers$58,250. Cash that the city council (the highest level of decision-making authority in the government) voted to use in renovating a school gymnasium$85,000.