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Problem 1: 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?
Problem 2: Did the pension fund investments have a "good year"?
Problem 3: Does the CAFR indicate that the government provides other post-employment benefits? If so, what is the nature of these benefits? How are they reported?
Problem 4: Does the government maintain any custodial funds? How many and for what purposes?
Attachment:- City of Pembroke Pines.zip
Financial Statement Analysis and Preparation
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