City of Alnwick makes pension contributions on behalf of its employees to both a defined benefit plan and a defined contribution plan. Assume that the employer contributions for the fiscal year totaled $55,000 for the defined benefit plan and $35,000 for the defined contribution plan. The net pension liability grew by $70,000 during the fiscal year. None of the liability was due and payable either at the beginning of the year or at the end of the year. The General Fund will report

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In governmental accounting, contributions to both defined benefit and defined contribution pension plans are considered expenditures of the government. Therefore, the total expenditures reported by the General Fund for the pension contributions would be the sum of contributions to both plans, which is $55,000 + $35,000 = $90,000.

City of Alnwick Makes Pension Contributions on Behalf of Its