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


February 6, 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 2085 by Representative Proctor
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2085 is
respectfully submitted to your committee.
Under current law, juvenile justice corrections officers participate in the regular KPERS
group for retirement benefits. Any new member enrolled in KPERS since January 1, 2015, is a
member of the KPERS 3 Cash Balance Plan. HB 2085 would add these officers to the definition
of a “security officer,” which would allow these employees to participate in correctional subgroups
of KPERS.

Estimated State Fiscal Effect
FY 2023 FY 2023 FY 2024 FY 2024
SGF All Funds SGF All Funds
Revenue -- -- -- --
Expenditure -- -- $36,674 $36,674
FTE Pos. -- -- -- --
According to KPERS, there are two subgroups of the KPERS Correctional Group—
KPERS Correctional 55 (also known as Security Officer Group A, or C55) and KPERS
Correctional 60 (also known as Security Officer Group B, or C60). KPERS Correctional 55
subgroup has historically included all adult corrections officers with a normal retirement at 55
years of age. The KPERS Correctional 60 subgroup includes employees with inmate contact (for
example food service and facility staff) with a normal retirement at 60 years of age. The normal
retirement for KPERS 2 and 3 members (current juvenile corrections officers) is 65 years of age
The Honorable Nick Hoheisel, Chairperson
Page 2—HB 2085

with five years of service, or 60 years of age with 30 years of service. The bill would allow juvenile
corrections officers to move to KPERS corrections subgroups coverage for all years of service.
There are approximately 160 KPERS members who would be eligible for C55 or C60
coverage with the enactment of HB 2085. The cost to the state for these members would be the
employer contribution difference between KPERS 2 Group and the C55 or C60 Group fringe
benefit rates. The actuary reports that the FY 2024 cost would be $36,674, all from the State
General Fund for affected employees in the Department of Corrections. The following table
summarizes this estimate:
Estimate Fiscal Effect--HB 2085
Estimated Current FY 2024 Current Employer Employer Difference
KPERS FY 2024 Employer Employer Contribution Contribution HB 2085 &
Group Payroll Base Contribution Rate Contributions HB 2085 with HB 2085 Current Rate
C55 $ 6,942,186 13.57% $ 942,055 13.99% $ 971,212 $ 29,157
C60 648,012 13.57% 87,935 14.73% $ 95,452 7,517
Totals $ 1,029,990 $ 1,066,664 $ 36,674
Any fiscal effect associated with HB 2085 is not reflected in The FY 2024 Governor’s
Budget Report.


Sincerely,

Adam Proffitt
Director of the Budget

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

Statutes affected:
As introduced: 74-4914a, 74-4914e, 74-4902, 74-49