24 . During the fiscal year ended December 31 2013 , Glen City's general fund contributed $60 million to a defined benefit pension plan for city employees . On February 27 , 2014 , the general fund made an additional $3 million contribution related to the 2013 pension contribution requirements . The actuarially determined contribution requirement for 2013 is $65 million . The amount of pension expenditure recognized by the general fund for 2013 should be 1 ) SO b ) $60 million ( ) $63 million $65 million