CGFM Exam 2 Governmental Accounting, Financial Reporting, and Budgeting Practice Exam 2026 - Free Practice Questions and Study Guide

The schedule that outlines employer contributions for pension funds is specifically titled the Schedule of Employer Contributions. This schedule is essential in pension fund accounting because it details the amounts that employers are obligated to contribute to the pension plans, ensuring transparency and accountability in the financial reporting of pension obligations.

This information is crucial for stakeholders such as employees, retirees, and government entities to assess the funding status of the pension plan and the employer's commitment to meeting its obligations. Understanding employer contributions helps in evaluating the sustainability and funding of retirement benefits.

Other schedules, while related to contributions or net assets, do not specifically focus on employer contributions. The Schedule of Changes in Net Assets documents the overall changes in the fund's assets and liabilities, the Schedule of Changes in Pension Contributions is not a recognized standard schedule, and the Schedule of Employee Contributions pertains specifically to the amounts contributed by employees rather than employers.