By Jessica York, includes “… Santa Cruz Interim Finance Director Cheryl Fyfe said at least two things stood out to her about the database: one, that Santa Cruz and other cities have taken steps to improve the financial risk since the 2017 fiscal year, and two, that the state’s analysis did not weigh the benefit of Santa Cruz’s safety-net retiree healthcare fund, known as a Section 115 Trust, against its liability risk. …”