Indicate the financial reporting rules for each of the following special-purpose entities (which category of special-purpose entity), and indicate the financial statements that would be required:

1. A township that assesses property for taxation, provides road maintenance, and provides welfare assistance.
2. A fire protection district that engages in protection of property in unincorporated areas from fires.
3. An independent tollway authority, not the component unit of any other government.
4. An independent statewide pension plan.
5. A public college.