Pittsburgh’s Mayor wants to see the state’s system of pension aid to municipalities reformed. This should come as no surprise in view of Pittsburgh’s current pension difficulties. According to the 2007 Comprehensive Financial Report, the City’s accrued pension liabilities exceed pension fund assets by $523.8 million, or stated another way, Pittsburgh’s pension plans are only 42 percent funded. The Mayor is appealing to the state for help and to the leaders of other municipalities for support in his reform efforts.