"Shiela Weinberg, who heads 'Truth in Accounting,' says the debt is the unfunded obligations to pay pensions and retiree health care for tens of thousands of big city municipal employees, police officers, and firefighters. 'Pensions are getting harder and harder,' Weinberg told News Radio 1200 WOAI news.  'As the baby boomers start to retire, governments across the country are finding it increasingly difficult to fund not only employee retiree pensions, but also their retiree health care debt.'"