Which of the Following Statements Regarding Employer Reporting of Pension

Multiple Choice

Which of the following statements regarding employer reporting of pension trust funds is not correct?

A) Contributions by the governmental funds are recorded as expenditures in the General Fund.
B) The net pension liabilities are reported in the government-wide statements.
C) The net pension liabilities of proprietary fund employees are reported in the proprietary fund-basis statements
D) Governmental funds report net pension liabilities of governmental fund employees as a fund liability.