COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION



FISCAL NOTE



L.R. No.: 3761-04

Bill No.: Perfected SCS for SB 1084

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

Type: Original

Date: March 18, 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 4 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, Public School Retirement System of St. Louis and Kansas City Public School Retirement System assume no fiscal impact to their agency.



Officials with the Department of Elementary and Secondary Education assume local school districts would likely see increased administrative costs. It is unknown to what extent administrative costs would increase; the increase being contingent upon the level of participation in job-sharing by classroom teachers statewide.



Oversight assumes the local school districts could absorb the administrative costs based on the responses received from the Public School Retirement System of St. Louis and Kansas City Public School Retirement System as well as the Public School Retirement System.





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



This act renders alterations to the teacher retirement system.



SECTIONS 168.303 & 169.712 - Current law requires employment of at least seventeen hours per week in order to be considered eligible for the classroom teacher "job-sharing" program. This act seeks to alter the aforementioned requirement from a minimum of seventeen hours per week to a minimum of fifteen hours per week.



These sections are identical to SB 1090.



SECTION 169.596 - Current law allows a person receiving a retirement benefit from the teacher public school retirement system to teach full time for up to two years without losing his or her retirement benefit. This act adds language stating that no such person shall be employed as a superintendent under this section.



Further, current law allows a person receiving a retirement benefit from the non-teacher public school retirement system to be employed full time for up to two years without losing his or her retirement benefit.









DESCRIPTION (continued)



This act allows a person receiving a retirement benefit from either the public school teacher retirement system or the non- teacher public school retirement system to, without losing his or her retirement benefit, be employed full time as a non-certified employee for up to two years.



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

March 18, 2004