Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor


January 27, 2023


The Honorable Nick Hoheisel, Chairperson
House Committee on Financial Institutions and Pensions
300 SW 10th Avenue, Room 582-N
Topeka, Kansas 66612
Dear Representative Hoheisel:
SUBJECT: Fiscal Note for HB 2008 by Representative Proctor, et. al
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2008 is
respectfully submitted to your committee.
HB 2008 would make the Department of Corrections an eligible employer to affiliate with
the Kansas Police and Fireman’s Retirement System (KP&F) on July 1, 2023, for security officers
employed by the Department of Corrections. The bill would require the Department to make
application for affiliation in KP&F “to be effective on July 1 next following application.” Security
officers that would be affected by the bill are currently in the KPERS subgroup known as
“Corrections KPERS-A,” who have the same benefits structure as the regular KPERS plan but
have a lower normal retirement age. These positions include all uniformed adult corrections
officers, corrections counselors, unit team managers and supervisors, classification administrators,
and certain correctional facility administrative positions.
The bill would also allow members who move from Corrections KPERS-A to KP&F to
purchase Corrections KPERS-A service as KP&F service, which would only be available to this
group of members that would be affected by HB 2008. For members who vest with service in both
Corrections KPERS-A and KP&F, their retirement benefit would include a proportional benefit
from Corrections KPERS-A portion and KP&F.
According KPERS and the Department of Corrections, the enactment of HB 2008 would
require additional expenditures totaling $9,275,132 from the State General Fund in FY 2024 when
all eligible security officers would be transferred from affiliation with KPERS to KP&F. This
estimate is based on the employer contributions from the payroll base of these employees going
from 13.99 percent (including 1.00 percent for Death & Disability Insurance) for KPERS to 22.86
percent for KP&F in FY 2024.
The Honorable Nick Hoheisel, Chairperson
Page 2—HB 2008

The Division of the Budget notes that in The FY 2024 Governor’s Budget Report, the
Governor included funding for the KP&F affiliation of corrections officers in the Department of
Corrections, including juvenile corrections officers, as well as law enforcement officers in the
Department of Wildlife and Parks. The Governor’s budget recommendation for FY 2024 includes
funding totaling $12.1 million from all funding sources, including $9.6 million for the Department
of Corrections and $2.5 million for the Department of Wildlife and Parks.
KPERS also estimates that the agency would require 1.00 new FTE position to provide
transition and ongoing support to the Department of Corrections and its facilities. The Benefits
Analyst II position would test the information technology changes as well. The cost of the position
is estimated at $81,816 for salaries and wages, including fringe benefits and would be funded by
the KPERS Trust Fund. The position would be an ongoing cost for the agency. In addition, the
bill would require updates to the KPERS information technology system; however, any costs
would be negligible and funded with existing budget resources.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Jarod Waltner, KPERS
Randy Bowman, Department of Corrections