Pension Trust Fund Financial Statements Would Be Found in the Comprehensive

Pension trust fund financial statements would be found in the Comprehensive Annual Financial Report of a governmental reporting entity:

A) Only if the governmental unit desires to disclose the status of employee retirement plans to its employees.
B) In all cases when the governmental unit has an obligation to provide funding for employee retirement.
C) Only if the governmental unit is the trustee for the PERS.
D) Whenever governmental employees have a retirement plan, whether or not the governmental unit is obligated to provide funding.