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California State Teachers’ Retirement System …

11 a. Certify the number of unused excess sick leave days to CalSTRS for retiring members, using the method of calculation described in Education Code section

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9 Adopted July 31, 2009 STATEWIDE COST ESTIMATE Education Code Sections , Subdivision (b), 22460, 22509, Subdivision (a), 22718, Subdivision (a)(1)(A), 22724, and 22852, Subdivision (e) Statutes 1994, Chapter 603 Statutes 1996, Chapters 383, 634 and 680 Statutes 1997, Chapter 838 Statutes 1998, Chapter 965 Statutes 1999, Chapter 939 Statutes 2000, Chapter 1021 California State Teachers Retirement System (CalSTRS) Service Credit 02-TC-19 Santa Monica Community College District, Claimant Test Claim Filed: May 12, 2003 Reimbursement Period for this Estimate: July 1, 2001 through June 30, 2008 Eligible Claimants: School districts, county offices of education and community college districts The statewide cost estimate includes seven fiscal years for a total of $757,770 for the California State Teacher s Retirement System (CalSTRS) Service Credit program. Following is a breakdown of estimated total costs per fiscal year: Fiscal Year Number of School District Claims Filed with SCO Estimated Cost 2001-2002 14 $33,7152002-2003 16 $39,8972003-2004 17 $49,8002004-2005 17 $85,3992005-2006 19 $82,2332006-2007 26 $88,3762007-2008 22 $72,433Sub-Total 131 $451,853Fiscal Year Number of Community College District Claims Filed with SCO Estimated Cost 2001-2002 8 $32,9202002-2003 10 $50,7302003-2004 9 $35,4382004-2005 9 $35,5782005-2006 9 $46,7552006-2007 9 $48,7422007-2008 9 $55,754Sub-Total 63 $305,917*TOTAL 194 $757,770* 10 Summary of the Mandate The approved test claim statutes impose reporting and notice activities on school districts, county offices of education and community college districts for administering employee retirement programs. The Commission on State Mandates (Commission) adopted the Statement of Decision for the California State Teachers Retirement System (CalSTRS) Service Credit program (02-TC-19). The Commission found that the test claim statute constitutes a new program or higher level of service and imposes a state-mandated program on local agencies within the meaning of article XIII B, section 6, of the California Constitution and Government Code section 17514. The test claim was filed on May 12, 2003. The Commission on State Mandates (Commission) adopted the Statement of Decision on April 16, 2007, and the parameters and guidelines on June 26, 2008. Eligible claimants were required to file initial reimbursement claims with the State Controller s Office (SCO) by December 31, 2008, and must file late claims by December 31, 2009. Reimbursable Activities The Commission approved the following activities for reimbursement: A. One-Time Activity 1. Separation Notice: a. Amend the notice that employers transmit to a member who terminates employment with less than five years of credited service, as part of the usual separation documents, to include the specific information specified in Education Code section 22460, subdivision (a)(1) (3), regarding the Defined Benefit Supplement account. (Ed. Code, 22460.) B. Ongoing Activities 1. Employment Notices: a. Make available criteria for membership, including optional membership, in a timely manner to all persons employed to perform creditable service subject to coverage by the Defined Benefit Program, and inform part-time and substitute employees, within 30 days of the date of hire, that they may elect membership in the plan s Defined Benefit Program at any time while employed. (Ed. Code, , subd. (b).) b. Maintain written acknowledgment by the employee regarding information provided about the Defined Benefit Program in employer files on a form provided by CalSTRS. (Ed. Code, , subd. (b).) c. Within 10 working days of the date of hire of an employee who has the right to make an election pursuant to Education Code section 22508 or , inform the employee of the right to make an election to CalSTRS or CalPERS and make available to the employee written information provided by each retirement system concerning the benefits provided under that retirement system to assist the employee in making an election. (Ed. Code, 22509, subd. (a).) 2. Sick Leave Days: 11 a. Certify the number of unused excess sick leave days to CalSTRS for retiring members, using the method of calculation described in Education Code section 22724, subdivision (a). (Ed. Code, 22718, subd. (a)(1)(A).) b. Upon request from the CalSTRS board, submit sick leave records of past years for audit purposes. (Ed. Code, 22724, subd. (b).) 3. Military Service Reemployment: a. Provide information to CalSTRS regarding the reemployment of a member who is subject to federal law regarding the reemployment of military service personnel (38 4301 et seq.), on a form prescribed by CalSTRS, within 30 days of the date of reemployment. (Ed. Code, 22852, subd. (e).) Statewide Cost Estimate Staff reviewed the claims data submitted by 23 school districts, four (4) county offices of education, and 11 community college districts, and compiled by the State Controller s Office (SCO). The actual claims data showed that 186 claims were filed for fiscal years 2001-2002 through 2007-2008 for a total of $757,770. Based on this data, staff made the following assumptions and used the following methodology to develop a statewide cost estimate for this program. Assumptions 1. The actual amount claimed for reimbursement may increase if late or amended claims are filed. There are 973 K-12 school districts, 58 county offices of education and 71 community college districts in California. Of those, only 23 school districts, 4 county offices of education, and 11 community college districts filed reimbursement claims for this program. If other eligible claimants file reimbursement claims or late or amended claims, the amount of reimbursement claims may exceed the statewide cost estimate. 2. Non-claiming local agencies did not file claims because:(1) they did not incur more than $1,000 in increased costs for this program; or (2) did not have supporting documentation to file a reimbursement claim. More than half the claims filed by school districts were for amounts that were less than $2,000. Many of these claims were just over the $1,000 minimum. 3. For each claimant, the costs claimed will vary by fiscal year, based on: A. Actual number of: CALSTRS members; part-time and substitute employees eligible for CALSTRS; new CALSTRS eligible employees hired; retiring CALSTRS members; requests from the CALSTRS Board for sick leave records of past years for audit purposes; and, CALSTRS members who are re-employed after military service. B. Salary levels of employees who are performing the mandated activities. 12 4. There is a wide variation in costs claimed for this program. The total amount of reimbursement for this program may be lower than the statewide cost estimate, because the SCO may reduce any reimbursement claim for this program. If the SCO audits this program and deems any reimbursement claim to be excessive or unreasonable, it may be reduced. Staff reviewed the summary claiming data for 2006-2007 fiscal year in which claims were filed by 26 school districts, four (4) county offices of education, and nine (9) community college districts. To compare the amounts claimed, staff divided the total claimed amounts by the total number of certificated employees employed by districts. The per capita cost ranged from $.21 to $ /certificated employee for school districts and county offices of education. The San Diego County Superintendent of Schools claimed $22,267 for Employment Notices; the per capita cost is $ The Humboldt County Superintendent of Schools filed a combined claim which includes costs for the County Office of Education, the Arcata Elementary School District, Klamath Trinity Joint Unified School District, and the Fortuna Union High School District for $1,262. The per capita cost for the combined claim is $ The Tulare County Superintendent o f Schools filed a combined claim for $1,688, which includes costs for the County Office of Education, Sundale Union Elementary School District and Terra Bella Union Elementary School District. The per capita cost for this claim is $ The Orange County Superintendent of Schools filed a combined claim for $2,500, which includes costs for the County Department of Education, the Ocean View School District, Saddleback Valley Unified School District. The per capita cost for this claim is $.85. Staff also reviewed the summary claiming data for the community college districts. To compare the amounts claimed, staff divided the total claimed amounts by the total number of certificated The per capita costs ranged from $ - per certificated employee. 5. The total costs of this program may increase in future years if there are significant increases in the number of CALSTRS members retiring in 2008-09 through 2009-2010 fiscal years. Methodology Fiscal Years 2001-2002 through 2007-2008 The statewide cost estimate for fiscal years 2001-2002 through 2007-2008 was developed by totaling the 186 unaudited reimbursement claims filed with the SCO for these years. The statewide cost estimate includes seven fiscal years for a total of $759,770 for the CalSTRS Service Credit program. This averages to $108,539 annually in costs for the state for this seven-year period. 9 The certificated employee counts for community college districts were obtained from the California Community College Chancellor s Office report on Staffing for Fall 2006. The counts for Educ. Admin., Tentured/Tenure, and Academic Temporary were totaled. 13 Conclusion The Commission adopted the statewide cost estimate of $757,770 for costs incurred in complying with the CalSTRS Service Credit program.

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