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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

January 6, 2009

The Honorable Bill Heath
State Senator
State Capitol, Room 109
Atlanta, Georgia 30334
SUBJECT: State Auditor’s Certification
Senate Bill (LC 21 0019)
Dear Senator Heath:

This bill would amend provisions relating to membership of county revenue employees in the Employees’ Retirement System. Specifically, this bill would affect persons who first or again become a tax commissioner, tax collector, tax receiver, or employee of such officer on or after July 1, 2010. If this legislation is enacted, such persons would be prohibited from becoming members of the Employees’ Retirement System. Any member who is employed in such position prior to such date would be eligible to remain a member of the System.

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

Respectfully,

/s/ Russell W. Hinton
State Auditor
RWH/cs