Request By:
Mr. Raymond Cole
Harlan County Treasurer
P.O. Box 797
Harlan, Kentucky 40831
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Patrick B. Kimberlin, III, Assistant Attorney General
This is in response to your recent letter wherein you request our opinion as to whether current and former county employes of Harlan County are eligible to participate in the County Employes Retirement System (CERS) and to purchase prior service credit in the CERS for their prior county employment. You have also requested an opinion as to whether it would be legal for your fiscal court to appropriate county funds to purchase prior service credit on behalf of these individuals.
As you point out in your letter, Harlan County initiated its participation in the CERS on or about February 1, 1974. Pursuant to KRS 61.552(7) only those individuals employed by Harlan County as of that date may purchase credit in the retirement system for service previously rendered as an employe of Harlan County. 1
It is our opinion that the foregoing statutory provision eliminates from consideration any current employe of Harlan County who was not an employe at the time of initial participation on February 1, 1974. Similarly, KRS 61.552(7) would eliminate from consideration any former employe of Harlan County.
Finally, even if your fiscal court did have the authority to appropriate funds to purchase prior service credit on behalf of these individuals, we are aware of nothing in Chapter 61 or 78 of the Kentucky Revised Statutes which would permit the CERS to accept such funds for that purpose.
Footnotes
Footnotes
1 KRS 61.552(7):
"(a) Effective July 1, 1973, any county participating in the county employes retirement system may purchase current service, between July 1, 1958 and participation date of the county, for present employes of the county who were employes on the participation date of the county and elected coverage under KRS 78.540(2).
(b) Effective July 1, 1973, any department participating in the Kentucky employes retirement system may purchase current service between July 1, 1956 and participation date of the department, for present employes of the department who were employes on the participation date of the department and elected coverage under KRS 61.525(2)."
(b) Effective July 1, 1973, any department participating in the Kentucky employes retirement system may purchase current service between July 1, 1956 and participation date of the department, for present employes of the department who were employes on the participation date of the department and elected coverage under KRS 61.525(2)."