TheCity of Winterland maintains the following three pension plans

A locally administered police plan for which it is trustee,

A statewide cost sharing plan, and

A statewide agency plan

As a result, the City would include pension trust fund financial statements in its CAFR for:

A. All three plans.

B. The locally administered plan plus the statewide agency plan.

C. Both statewide plans.

D. The locally administered plan only.