Council hears sheriff—s briefing on new state retirement reporting under SB 144

A sheriff's-department presenter told the Jefferson County Council on Nov. 18 that Senate Bill 144 requires county pension plans to report information to the state through the gateway system, but that the bill "did not provide detailed instructions" for how those reports should be formatted.

The presenter said the state will likely focus on plan funded levels and contribution requirements when reviewing the first round of filings, and that next year the reporting format will shift to reflect actuarial inputs. "This is kind of their, knee jerk reaction to satisfy the the senate bill requirements," the presenter said, adding that the entries sent this year will be cleaned up in 2026.

Why it matters: SB 144 creates a new reporting path that could change how counties show pension health and contribution obligations to the state. Council members asked whether the county had consulted the state about formatting; the presenter said the gateway entries were submitted in June and that an actuarial plan process will replace the gateway entry going forward.

Council members asked for clarity on vendor and advisory relationships. The presenter confirmed the county continues to work with the same benefits adviser (the firm has recently changed its name) and that gateway submissions shared by the sheriff's office were emailed to council members for review. The presenter also said the county—s annual financial report filing will include pension data that may draw closer scrutiny from state officials.

Next steps: The presenter said staff will revisit reporting in 2026 after actuarial-format filings are available. No formal action or vote on policy changes occurred during the presentation; the session was informational.