COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION



FISCAL NOTE



L.R. No.: 3761-01

Bill No.: SB 1084

Subject: Education, elementary and secondary; Teachers; Retirement - schools

Type: Original

Date: January 26, 2004




FISCAL SUMMARY



ESTIMATED NET EFFECT ON GENERAL REVENUE FUND
FUND AFFECTED FY 2005 FY 2006 FY 2007
Total Estimated

Net Effect on

General Revenue

Fund

$0 $0 $0



ESTIMATED NET EFFECT ON OTHER STATE FUNDS
FUND AFFECTED FY 2005 FY 2006 FY 2007
Total Estimated

Net Effect on Other

State Funds

$0 $0 $0



Numbers within parentheses: ( ) indicate costs or losses.

This fiscal note contains 3 pages.











ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED FY 2005 FY 2006 FY 2007
Total Estimated

Net Effect on All

Federal Funds

$0 $0 $0



ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED FY 2005 FY 2006 FY 2007
Local Government $0 $0 $0




FISCAL ANALYSIS



ASSUMPTION



The Joint Committee on Public Employee Retirement (JCPER) has reviewed this proposal and has determined an actuarial study is not needed under the provisions of section 105.660, subdivision (5).



Officials with the Public School Retirement System (PSR), Department of Elementary and Secondary Education (DESE), St. Louis Public School Retirement System and Kansas City Public School Retirement System (KCPSRS) assume the proposal has no fiscal impact on their agency.



FISCAL IMPACT - State Government FY 2005

(10 Mo.)

FY 2006 FY 2007
$0 $0 $0





FISCAL IMPACT - Local Government FY 2005

(10 Mo.)

FY 2006 FY 2007
$0 $0 $0



FISCAL IMPACT - Small Business



No direct fiscal impact to small businesses would be expected as a result of this proposal.



DESCRIPTION



Current law allows retired certificated teachers who are receiving a benefit from the teacher retirement system to teach full time for up to two years without losing their retirement benefit. This act seeks to modify this provision by allowing retired certificated employees who are receiving a benefit from the teacher retirement system to be employed full- time for up to two years without losing their retirement benefit.



This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.



SOURCES OF INFORMATION

Joint Committee on Public Employees Retirement

Public School Retirement System

Department of Elementary and Secondary Education

Kansas City Public School Retirement System













Mickey Wilson, CPA

Director

January 26, 2004