At a commission meeting, Christian County commissioners voted to have the county pay a 5% retirement contribution for the county sheriff, beginning with the next payroll.

The change followed a presentation by Sheriff Cole, who said state legislation effective Jan. 1, 2024, altered the sheriff’s retirement system and that county action would be needed to provide a county-paid 5% contribution. “01/01/2024, the Senate bill that was signed by the governor at that time went into effect, and it changed the sheriff's retirement system,” Sheriff Cole said, summarizing the legislative change and noting he had multiple legal opinions and the county attorney’s view to support the request.

The change matters because Sheriff Cole said the state bills removed sheriffs from participation in certain state retirement plans for future sheriffs, leaving the sheriff’s retirement system as the primary option. He said the county contribution would match the 5% contribution structure that applies to other specified county officers.

Commissioners asked about the cost and budget source. One commissioner estimated the county’s share would be roughly several thousand dollars per year — the transcript includes a reference to “around… 6,600 and something” — and asked where the money would come from midyear. Sheriff Cole and others said there is money in the sheriff’s office budget to cover retirement for the remainder of the year. The transcript records: “Well, I can I I can probably save you some time there because, there is money in the sheriff's office budget for retirement… You have money in your budget to cover that for this year,” (attributed to Sheriff Cole).

Commissioners also referenced legal guidance. Sheriff Cole and the county attorney referenced Chapter 57 and several Senate bills (identified in the meeting as Senate Bill 20, Senate Bill 75 and Senate Bill 186) and legal opinions addressing whether retirement benefits are separate from salary calculations; the county attorney’s written opinion was cited by Cole as aligning with the legal memoranda he provided.

After discussion, a commissioner made the motion to approve the county-paid 5% contribution and a second was given; the commission then voted aloud and the motion passed with all members saying “aye.” The commissioner who moved the measure stated, “I'll make the motion to approve the the sheriff's retirement plan contribution, with the understanding that the current budget with additional, funds and, to begin that beginning of today's date.” The motion was seconded and approved by voice vote.

Commissioners said they supported the decision while noting it will raise the county’s ongoing costs if the sheriff’s salary increases over time and that the auditor should confirm budget availability for the remainder of the fiscal year. One commissioner said they had discussed the matter with other counties and the county auditor and emphasized continuing attention to long-term budget impacts.

No formal amendment to the budget was recorded in the transcript; commissioners noted the auditor would need to confirm specific general ledger coding and whether a midyear budget amendment would be required. Sheriff Cole provided multiple legal opinions and the county attorney’s view as part of the record supporting the commission’s authority to pay the contribution.

The approval applies to the current sheriff and, per the discussion, will affect future sheriffs because state law changes referenced in the meeting limit participation in other state retirement systems for sheriffs elected after the effective date of the legislation.