**f ’** 

**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN**  **BRO ”** **v.R**

**SLLLIIS** **rtyrm*c*****Oc;crxL i**  **-cc- ‘** **W7 &xorable**  George H. Sheppard CosJtroller of Pub110 nooounts iOverrr:~e;r 

### ,~?..c?..?~~9_2- Audtifl,

Texas

seventh b&latura, is the State **required ’** **%w** m&e total ooabdbution to the Teachers’ Jtetlresgeat system durlag any ,,-*f5,ssgl year exaotly Bpual to / Phe ccntributlons of the %. -... teachers, or maythe alloca- 

### ‘.,,,tions, bmbased oa a five-year .,aotunrlal estimate and ad- --. ‘Justed at the end

.~ __ ., hvs-year period?

related question.

. ’.*I of saoh Anda
ing as follows: %.,a.& ..in receipt; oi your opinion

.. ’ 1, ‘I I.. -.. X& ‘- +,

., ._ *I should lske to submit for your tion the .qusstions l%dted t1elow:

‘

. 4.

... , ;. request, readoonsldera-

“1. Under Eouse Bill S of the 47th Leglalature, or any subsequent Amendmentsthereto, is the State required to maketotal contribution to the Teachers* Retirement System during any rlsoal year exactly equal to the contributions of the teachers, or maythe allocations be based on a five-year aotuarinl estimate and adjusted at the end of each five-year period?

“2. If the contribution of the &?te is to be adjusted annua-ly to the contributions madeby the teacher+ shall the 5tate’s contribution be equal to the total contributions of the teachers, or shall the state’s contribution be equal to the contrlbutions of the teachers less refunds to teachers who oease to be :nesbers other than by death or retlreaoent?WMequote the following pertinent language 

### from

ZctJljeilill 0 of the 47th Legislature, as found in the General LWIYof the 47th Legislature on page 338:

“(3) Beginning with the flsoal year starting oa September 1, 1941, ilndannually theredter, tiere is hereby allocated and appropriated to the Teaclet Retirement System of Texan in aooordante with: the provisions of Senate Bill No. 47, Aots of the Regular session, Forty-tlfth Legislature, 1937, snd any amendmentsthereto , nisum eaoh year equivalent to the oontrlbutlons ot the member8of the Teaoher Retirement 3ystem during said year. Said amount8 are hereby allocated and approprlstrd.and shall be paid to the Teaoher Retirement System in equal monthly installments beginning September 1, 1941, and monthly thereafter based upon the annual eetlnrate by the State Joard of Trustees OSthe Teacher Retirement System of the contributfons to be received from the membersoi aaid Gystemduring said year; provided further, in the event said estimatr of the contributions of the m,abers of the ‘Yysten shall vary fro& the actual ar;lountof the teaohers ( contributions during the year, t:ien such adjustments shall be madeat the close of each fiscal year as maybe required.”



### “There is likewise hereby allocated Andyeppropriated to the Teacher Retirement System OSTexas baginning on the first day of the first moath after the effective date of this Aot, and monthly thereefter, the sumof Fifty Thousand Dollars(#50,000), which shall be paid by the State Treasurer to the Teacher Retirement System until such time as the total additional amounts so deposited by the State of Texas shall be equivalent to the total amount contributed by the members of the Aetirexent System from September 1, 1937, to September 1, 1941, as certified by the State Board of Trustees of the Teac.ler ;ietire;;lent System.”

It is obvlous from the foregoing that the state is required to sake total contributions to the Teachers’ Hetirenent 3y;~item

during each fiscal year exactly equal to the contributions of tile teachers. The law is very plain wherein it appropriates

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Honorable George R. Sheppard, page 3

**and** allocates to the Teaohers Retirement System “a sumeach e3.requivalent to the contributions OSthe members oi F F- eacher Retirr:nent Systen during said year.* This taot is emphasized by the further **hII@Miga:** “provided further, in the event said estimate of the oontributlons of the mmbbereoi tb System shall vary from the actual amount of the teaohers’ oontribution8 during the year, then suoh adjustments shall be made at the olose of laoh tisoal yeti as maybe requlred.w This is **in** addition to the $50,000 monthly appropriation made equivalent to the amount8paid by the teaoherr from September 1, 1937 to September 1, 1941. Your 

### rest qu8stion is answered in the atiirmative.

As we understand the law, those teachers who cease to be member8of the System other than by death or retlrementare refunded an amount equal to the oontributions paid into the system by suohteaohers and hence their contributions having been so withdrawn do not oonetitute a contribution to the System, andshould not be oonsidered la determining the amount of the State’s contribution. Yourr very truly ATMRNEYGIZNERAL OFTEXAS

C. F. Gibson Astalstaat



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