For each of the following indicate the fund (or funds), if any, in which you think the activity should be accounted for and reported. If you think the fund should be a fiduciary fund, then indicate the type of fund; if a governmental or proprietary fund, then so state. Provide a brief explanation for your response.

1. The Jackson School District holds all funds of the foundation that supports the Jackson High School football team. The foundation is governed by a board of advisors, the members of which are selected by a committee of other advisors. The District performs no administrative functions other than depositing the funds in a checking account and writing checks as directed by the foundation.
2. Virginia State University requires that all cash collected by university-sponsored clubs be held in university maintained accounts and that all disbursements be approved by the Assistant Dean of Students, consistent with policies and procedures established by the university.
3. Using general revenues, Lawson City established and maintains an endowment fund, the income of which is to be used to provide financial assistance to the families of deceased fire fighters. The city will manage the investments of the fund, but all disbursement decisions will be made by a three-person committee of city employees.
4. The federal government's Department of Justice provides a grant to California that specifies that the resources provided are to be distributed to cities and towns that satisfy detailed Department of Justice criteria. The grant specifies that the particular recipients are to be selected by the state's governor and that it is the responsibility of the state to monitor compliance with the terms of the grant.
5. A state maintains an escheat fund for unclaimed property. Per the trust agreement establishing the fund, all property that is unclaimed after five years reverts to the state. In the past, approximately 60 percent of the property went unclaimed and hence reverted to the state.
6 . Per a trust agreement, Green County maintains an investment pool to enable both the county itself and the various governments within the county to hold
and invest liquid assets on a temporary basis. The aim of the fund is to enable the governments to maximize returns, minimize administrative costs and reap the benefits of professional asset management.
7. The City of Fairmont established a defined benefit plan for its employees. As required by GASB Statement No. 68, the city reports the unfunded liability of the plan on its balance sheet and discloses details of the plan in notes and RSI. The assets of the plan are held in various brokerage accounts and all investment decisions are made by a board of trustees elected by active and retired plan participants.