Does the government report pension expenses or expenditure. If so in which fund or funds? Does the government report pension liabilities. If so in which fund or funds? Does the CAFR indicate the actuarial value of plan assets and liabilities. Are the plans over or underfunded? 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? Did the fund investment had a good year? Does the CAFR indicate that the government provides other post employment benefits. If so what is the nature of these benefits. How are they reported? Does the government maintain any agency funds. How many and for what purposes? CCAFR for the city of Austin