# Tmm ATTORNEYI GENERAL OF TEXAS AUBTIN. Tmx~s **787ll** JOHN I,. BILL *-m o-AI. May 13, **1975**

The Honorable Hank Anderson County Attorney Wichita County Wichita Falls, Texas 76301 Dear Mr. Anderson: Opinion No. ‘H,- 604 Re: Whether acommissioners court may contract with the County and District Retirement 3ystem. You have asked if [f]or the purpose ofachieving amortiratiorrof the county’s liability for prior service, . . . [may the] County Commissioners
. . . contract with the Board of Trustees ofthe Texas County .andDistrict Retirement System for the annual payment ofa specific sum of [tax] money which could be credited to prior service andwhich would enable the county to fulfill total liability for prior service credited by the year 1992. The Texas County and District Retirement System is established by article 6228g. V. T. C.S. Section 4(2)(d) provides:

Each participating subdivision shall make payment ofPrior Service Contributions to theSubdivision Prior Service Accumulation Fund ofthe System each month ofan amount equal to aper cent ofthe current-service earnings during such month ofthe members ofthe System’employed by such participating subdivision which per cent shall be the difference between the normal cantribution rate, as above determined, and the subdivision benefit contribution rate as determined pursuant toparagraph (a) of subsection 1ofthis section.

p. 2680The Honorable Hank Anderson, page 2 (H-604)

Without fully exploring the computations involved, we note that this section, in conjunction with other provisions of article 6228g, establishes themethod for determination ofthe amounts to bepaid for various retirement purposes. These amounts are determined from the current service earnings in each particular month. Section 4(2)(d) establishes the method for determining the amount tobe contributed to provide retirement benefits for service rendered prior to the effective date ofarticle 6228g. Your question arises from the desire ofa county to forego this method ofdetermination and to contract with the Board for the annual payment ofa specific SUl-ZL The recently enacted article 16. section 67 ofthe Texas Constitution empowers the Legislature toprovide a statewide system ofbenefits for the officers and employees ofcounties and also provides that current statutes shall remain in effect. Thus, the Texas County and District Retirement System is tobe operated as provided by statute. The terms ofarticle 6228g are mandatory; there is nocontemplation ofalternate methods. A method provided by statute is generally read to exclude other methods. Foster v. City ofWaco, 255 S.W. 1104 (Tex. Sup. 1923); Weaver 268 S.W. 133 (Tex.Sup. 1924). We therefore construe article 6228g, section 4(2)(d), to bethe mandatory and exclusive means bywhich tax monies may be contributed to theprior service sector of the Texas County and District Retirement System. See Attorney General - Opinion V-508 (1948). We express no opinion concerning such acontract when the subdivision wishes to contribute money other than tax money and such contribution is additional tothat required byarticle 6228g. See art. 6228g, sec. 5(7), (entitled Endowment Fund). SUMMARY

Article 6228g. section 4(2)(d) is the mandatory and exclusive means bywhich a subdivision may contribute tax monies toa retirement system, in order to satisfy its prior service obligations.

Attorney General ofTexas p. 2681The Honorable Hank Anderson, page 3 (H-604)

APPROVED:

DAVID M. KENDALL, First Assistant I

Opinion Committee

p, 2682