CITY OF AUSTIN, TEXAS COMPREHENSIVE ANNUAL FINANCIAL Report Year Ended September 30, 2017 CONTINUING PROBLEM Review the comprehensive annual financial report (CAFR) you obtained. 6. Does the CAFR indicate the actuarial value of plan assets and liabilities? Are the plans over- or underfunded? 7. Does the CAFR include the financial statements of the pension plans? Does it indicate that the pension plans issue their own reports and that these are publicly available? 8. Did the pension fund investments have a good year? 9. Does the CAFR indicate that the government provides other postemployment benefits? If so, what is the nature of these benefits? How are they reported? 10. Does the government maintain any custodial funds? How many and for what purposes