RELATES TO:
KRS
61.685,
78.5302
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
61.645(9)(e) requires the
board to promulgate administrative regulations necessary or proper to carry out
the provisions of
KRS
78.510 to
78.852.
This administrative regulation sets out the procedures for determining
membership in either the Kentucky Employees Retirement System or County
Employees Retirement System for each employee of a county attorney who is paid
from any source of funds outside the control of the fiscal court, urban-county
government, or Prosecutors Advisory Council.
Section 1. Submission of Form by County
Attorney. For each employee paid in whole or in part from any funds outside the
control of the fiscal court, urban-county government, or Prosecutors Advisory
Council, the county attorney shall complete and submit a Form 2110, Retirement
System Determination - County Attorney Employees, to the retirement office. The
county attorney shall submit the form on or before the date the first
contributions are reported on each employee or prior to the employee assuming
the new job function and duties, which causes the employee's participation in a
retirement system to change between the County Employees Retirement System and
Kentucky Employees Retirement System.
Section
2. Procedures for Determining Membership. The county attorney
shall determine the system in which each employee shall participate based on
the following:
(1) For an employee
participating in the County Employees Retirement System or Kentucky Employees
Retirement System, the county attorney shall continue to make the required
contributions for creditable compensation paid to the employee, in whole or in
part, from any funds outside the control of the fiscal court, urban-county
government, or Prosecutors Advisory Council, to the system in which the
employee is participating unless the employee experiences a modification in job
function such that the employee's duties are more appropriately related to
participation in a different system pursuant to
KRS
78.5302(2).
(2) The employee shall participate in the
Kentucky Employees Retirement System if a majority of the employee's job
function is related to the prosecutorial duties of the county attorney's
office. The employee shall participate in the County Employees Retirement
System if a majority of the employee's job function is related to the civil
legal representation of the fiscal court and other county officials.
(3) For those employees whose time is spent
performing duties related to child support collection cases, whether criminal
or civil, the employee shall participate in the retirement system that the
county attorney has selected for child support enforcement employees consistent
with the funding and operational methods of the county attorney's
office.
(4) For purposes of this
section, prosecutorial duties shall include duties and functions related to the
prosecution of criminal cases in the district or circuit courts of the
Commonwealth. Civil legal representation shall include duties and functions
related to the representation of the fiscal court, its officers or employees,
or other elected county officers in any civil or administrative proceeding in
state or federal courts and administrative agencies.
Section 3. Audit of County Attorney's
Determination.
(1) Pursuant to
KRS
61.685, Kentucky Retirement Systems may, at
any time, conduct an audit of a county attorney's determination regarding
employee participation in the Kentucky Employees Retirement System or the
County Employees Retirement System to verify compliance with
KRS
78.5302.
(2) Upon request, the county attorney shall
provide Kentucky Retirement Systems with information regarding an employee's
job duties, funding source for the employee's position, and respond to
inquiries from the Systems to confirm the employee's correct system
participation.
Section
4. Incorporation by Reference.
(1) "Form 2110, Retirement System
Determination - County Attorney Employees", March 2018, is incorporated by
reference.
(2) This material may be
inspected, copied, or obtained, subject to applicable copyright law, at the
Kentucky Retirement Systems, 1260 Louisville Road, Frankfort, Kentucky 40601,
Monday through Friday, 8 a.m. to 4:30 p.m.
