Agency Funds. Are employees and employers FICA tax contributions and contributions to other retirement funds reported in the General Fund, an agency fund, or in some other manner (describe)? Does the government operate a tax agency fund or participate in a tax agency fund operated by another government? Does the government act as agent for owners of property within a special assessment district and for the creditors of those property owners? Does the government operate one or more pass-through agency funds? If so, describe.