Kansas Department of Administration, Office of Management Analysis and Standards

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Information for Your Auditor (July 2011)

The updated information on KPERS and KP&F that the auditors need for note disclosure in the audit follows:

Local non-school-type Municipalities that participate in KPERS and/or KP&F

- KPERS employer rate established by statutes for January 1, 2011 to December 31, 2011 is 7.74%*.

- For local non-school-type municipalities that hire a KPERS retiree who retired from a different KPERS employer, the employer rate is 14.42% for the period of January 1, 2011 to December 31, 2011 and the waiting period has been increased to 60 days.

-The KP&F rate for fiscal years commencing in calendar year 2010 is 12.86% . The KP&F rate for fiscal years commencing in calendar year 2011 is 14.57%

- KP&F uniform participating employer rate established by statute for fiscal years commencing in calendar year 2008 is 13.88%. The rate for fiscal years commencing in calendar year 2009 is 13.51%

- Note: Employers might pay more than the uniform rate established by statute as a result of catch-up payments for past service costs. These rates will be certified to the employer and can be found on the KPERS web site at http://kpers.org/contributionrates.htm.

School-type municipalities in KPERS

- The State of Kansas contributes 9.17% * of covered payroll for the period July 1, 2010 to June 30, 2011, and 9.77% * of covered payroll for the period of July 1, 2011 to June 30, 2012. (See the note below concerning the moratorium on Group Death and Disability Insurance).

For the employer rates for school-type municipalities that hire a KPERS retiree, please see the main KPERS site at http://kpers.org/contributionrates.htm.

- The State of Kansas contribution to KPERS for all school municipalities for the year ending June 30, 2011 received as of June 30 was $188,864,352. Remaining balance due from the state of $64,969,692was received by July 12, 2011.

* Included in this rate is the contribution for Group Death and Disability Insurance of 1.0% (From April 1, 2011 through June 30, 2011 there was a moratorium on the collection of the premium of 1.00% of the Group Death and Disability Insurance rate. For more information please see the KPERS website at www.kpers.org)

Call KPERS at 1-888-275-5737 with questions.