The Governmental Accounting Standards Board issued preliminary reforms on Wednesday that would balloon the already massive unfunded liabilities of public pensions. But in anticipation of an outcry from budgeters and public employee unions, GASB, which sets accounting standards for state and local governments, made clear that it is only a scorekeeper, not a referee. GASB emphasized that its reforms would only apply to the financial reporting of pension liabilities, not to the way governments go about funding — or, more accurately, underfunding — their pension plans.