So they should comb through auditor's reports, and recognize when the funding entity has been improperly seconding pension contributions over to the general fund such that it will run dry in 23 years instead of the mandated 42?

If we're lucky, we find out about these things when a government changes hands and an audit is conducted - typically years after the fact. Also, one can start one's career under a sound system that is eroded through mismanagement.