Using the CAFR attached, please answer the following questions: https://dwuconsulting.com/images/CAFR/AUS%202014%20City%20CAFR.pdf

1. Does the government maintain any permanent funds? If so, are they major or nonmajor funds and for what purposes? 2. Does the government maintain any fiduciary funds? If so, for what purposes? 3. Does the government contribute to one or more pension plans? Are they defined benefit or defined contribution plans? If they are defined benefit plans, are they single employer (maintained by the government itself) or multiple-employer plans? 4. Does the government report pension expenses or expenditures? If so, in which fund or funds? 5. Does the government report pension liabilities? If so, in which fund or funds? 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 agency funds? How many and for what purposes?

1. Do the notes to the financial statements indicate the component units and other related entities that are included within the reporting entity? Do they indicate any units that are not included? Do they explain why these units are included or excluded? 2. How are the component units presented in the governmentwide financial statements? 3. How are they presented in the fund statements? 4. Has the government entered into any joint ventures? If so, how are they reported? 5. What schedules or other information does the government report as required supplementary information (RSI)?