Changes in the net pension liability affect amounts reported on both balance sheets and statements of resource flows.
The following was taken from a pension note of Geffen County.

During the year there were no changes to employees' benefits, no changes in actuarial assumptions, no difference between expected and actual experience, and no differences between actual and projected earnings.
1. What is the amount that the county should report as a pension liability on its government-wide balance sheet?
2. What is the amount that it should report as a pension expense/expenditure on its
a. Government-wide statement of activities
b. Governmental-fund statement of revenues and expenditures and changes in fund balances.
3. Suppose instead that the county's actuary determined that owing to changes in estimates of future salaries, the total pension liability had increased by $50,000. The average expected service life of pension plan members, including retirees, is 10 years. What impact would the change have on the city's reported pension expense in the year of the change? Be as specific as possible.
4. The June 30, 2018, balance sheet of the pension plan reported total assets of $2,305,657 and total liabilities of $100,000 (and hence a net position of $2,205,657). How could the plan report liabilities of only $100,000 when the preceding schedule indicates that the present value of obligations to employees and retirees was over $3 million?

Total Pension Liability $2,853.45.5 Plan Net Position Net Pension Liability $800,866 Balance, 6/30/17 Changes for the year $2,052,589 75,864 216,515 Service cost Interest Contributions-employer Net investment income Benefit Administrative expense Other changes 79,713 196,154 (119,434) (3,373) 75,864 216,515 (79,713) (196,154) t payments to retirees 119,434) 3,373 8) Net changes 72,945 153,068 19,877 Balance at 6/30/18 $3,026.400 $2.205.657