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Commission reviews estimates to affiliate law‑enforcement and EMS with KPNF; first‑year county cost estimated near $300,000

2300911 · February 3, 2025
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Summary

County staff presented a comparison of KPERS and KPNF retirement plans and a budget estimate showing a roughly $300,000 first‑year cost if Marion County affiliates law enforcement, corrections and EMS with KPNF. Commissioners asked for additional details and directed staff to continue research before making a budget decision.

Marion County commissioners heard estimates Feb. 3 on what it would cost to change retirement affiliation for public‑safety personnel from the Kansas Public Employees Retirement System (KPERS) to a police and fire plan (referred to in the meeting as KPNF). Staff presented a preliminary one‑year county cost that the board was told would be “just under $300,000” if the county affiliates all eligible personnel (law enforcement, corrections and ambulance) and does not limit the change to a narrower subset.

Why it matters: Switching retirement plans would be effective only on Jan. 1 of a calendar year and is irreversible once made. Commissioners emphasized they would need a specific funding plan before approving any change and asked staff to return with refined estimates that separate which employee categories would be included and whether corrections officers would be eligible.

Details presented

- Preliminary estimate: County staff said a change affecting sheriff’s office personnel, corrections and ambulance staff could cost the county just under $300,000 in the first year; the figure may be different if office staff are excluded or if corrections officers are not eligible.

- Timing and irrevocability: Staff reminded the board the affiliation can be effective only Jan. 1 and that once the county affiliates, the decision cannot be reversed for that enrollment period.

- Prior service credit and buyback: Staff and commissioners discussed that individuals can purchase prior service credit in both KPERS and police/fire plans. A county‑paid buyback of past service years would materially increase cost; staff said they had not yet researched that option in depth.

- Next steps: Commissioners generally signaled they were willing to continue researching the change ahead of budget deliberations. Several asked staff to identify funding options, with one commissioner saying staff should return with ideas to absorb any budgetary impact so the county is not required to cut positions to pay for the change.

Ending

No formal decision or motion to change retirement affiliation was made. Staff will return with a more detailed, itemized estimate, clarify eligibility (including the status of corrections officers), and present possible funding options ahead of budget season.