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DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156
Atlanta, Georgia 30334-8400
Russell W. Hinton
State Auditor
(404) 656-2174

March 5, 2009

The Honorable Bill Heath
State Senator
State Capitol, Room 109
Atlanta, Georgia 30334

SUBJECT: State Auditor’s Certification
Substitute to Senate Bill 109
(LC 21 0399S)
Dear Senator Heath:

This substitute bill would amend provisions relating to retirement and pensions under the Employees’ Retirement System, the District Attorneys Emeritus Fund, the Georgia Judicial Retirement System, and would amend provisions relating to social security coverage for employees. Specifically, this bill would transfer certain duties and obligations from the Department of Administrative Services to the Council of Superior Court Judges of Georgia, the Council of State Court Judges of Georgia, the Prosecuting Attorneys’ Council of the State of Georgia, and the Council of Juvenile Court Judges. This bill would also provide clarification regarding the source of funds used to cover the employer contributions made on behalf of certain members of these funds.

This substitute bill would also require each state court to notify the board of directors for the Judicial Retirement System of the election or appointment of a new state court judge or solicitor-general or the vacating of such office. Such notifications must be made within two weeks of such election, appointment, or vacancy. Each employer eligible for participation

The Honorable Bill Heath
State Senator
March 5, 2009
Page Two

in the Judicial Retirement System would also be required to submit a list of all employees who are current members to the board of directors each month. These notifications would
also be sent to the Council of State Court Judges of Georgia and the Prosecuting Attorneys’ Council of the State of Georgia.

This is to certify that this substitute bill is a nonfiscal retirement bill as defined in the Public Retirement Systems Standards Law.

Respectfully,

/s Russell W. Hinton
State Auditor
RWH/cs