Question

The City of New York, New York, reported the following liabilities, among others, at June 30 of the years indicated. The amounts in the table are stated in thousands of dollars.
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None of these liabilities were due and payable at the indicated dates. The amounts the city paid during the 20X2–20X3 fiscal year for each of these categories are presented in the following table.
20X2–20X3 Payments for
Judgments and claims. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \$ 516,801
Vacation and sick leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247,937
Pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,015,000
Other postemployment benefits (OPEB) . . . . . . . . . . . . . . . . . . . . . . . . . 2,182,871
Required
a. Calculate the amount of General Fund expenditures that the City of New York must report for the fiscal year ended June 30, 20X3, assuming that all the amounts shown relate to General Fund departments and activities, for:
1. Judgments and claims
2. Vacation and sick leave
3. Pensions
4. OPEB
b. How would your answers differ if 10% of each of the liability balances presented in the first schedule were due and payable at the end of 20X2 and the end of 20X3,respectively?

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