examine a CAFR . utilizing the annual report for chicago, IL. 2017 and provide and answer for the following:

a. Agency Funds. Does the government operate a tax agency fund or participate in a tax agency fund operated by another govemment? Does the government act as an agent for owners of property within a special assessment district and for the creditors of those propertyr owners? Does the government operate one or more pass-through agency funds? If so. describe. o. investment Tmst Funds. Does the government operate, or participate in. a cash and investment pool? If so. is the pool operated as an investment trust fund? If there is a cash and investment pool and it is not reported as an investment trust fund. how is it reported? Explain. c. Private-purpose Trust Funds. Does the government operate one or more private-purpose trust funds? If yes. explain the purposeEs}. d. Pension anst Funds. Are the govemment employees covered by a retirement fund operated by the govemment, by the state, by the federal Social Security Administration, or by two or more of these? If the government operates one or more pension plans. or retirement systems, is a reference made to the actuary's report in the notes to the nancial statements? Is a net pension liability reported in the govemment-vvide statement of net position andior in a pmprietary fund? Is all the pension information specified by EASE standards and discussed in Chapter 8 presented in the notes to the nancial statements? Are all required supplementary schedules and related notes reported in the comprehensive annual financial report? a. Fiduciary Fund Financiai Statements. Are all fiduciary funds shown in a statement of fiduciary net position and a statement of changes in fiduciary net position? Does the nancial report state the basis of accounting used for trust and agency funds? Are agency funds properly disclosed in the nancial statements? Does the report contain a schedule or list of investments of trust funds? Are investments reported at fair value? Is the net increase {decrease} shown separately from interest and dividend income? If trust funds ovrn depreoiable assets. is depreciation tal-cen