The City of Springfield Has Three Pension Plans: a Locally

Multiple Choice

The City of Springfield has three pension plans: a locally administered police plan for which it is trustee,a statewide cost sharing plan,and a statewide agency plan.The City would include in its CAFR financial statements 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.