Case Name: KOSA v. DEPARTMENT OF TREASURY
Court: Michigan Court of Appeals
Jurisdiction: Michigan
Decision Date: 1977-09-12
Citations: 78 Mich. App. 316
Docket Number: Docket No. 27412
Parties: KOSA v DEPARTMENT OF TREASURY
Judges: Before: D. F. Walsh, P. J., and Quinn and H. D. Stair, JJ.
Reporter: Michigan appeals reports; cases decided in the Michigan Court of Appeals.
Volume: 78
Pages: 316–318

Head Matter:
KOSA v DEPARTMENT OF TREASURY
1. Constitutional Law — Improper Use of Funds — Accrued Unfunded Liabilities — Public School Employees.
The use of current service money in a large but undetermined amount by the Michigan Public School Employees Retirement Board to pay accrued unfunded liabilities is unconstitutional (Const 1963, art 9, § 24).
2. Courts — Court of Appeals — Constitutional Law — Statutory Requirements — Enforcement—Jurisdiction.
The Court of Appeals possesses jurisdiction to require public officials and bodies to adhere to constitutionally and statutorily mandated duties, obligations and prohibitions.
3. Constitutional Law — Legislative Power — Raise and Appropriate Money — Courts—Restricted Powers.
The power to raise money and to appropriate it is the province of the Legislature and it is not within the province of a court to order the Governor or Legislature to perform these functions.
References for Points in Headnotes
[1] No reference.
[2] 63 Am Jur 2d, Public Officers and Employees § 322 et seq.
[3] 63 Am Jur 2d, Public Funds § 45.
Original action in the Court of Appeals.
Submitted June 21, 1977, at Lansing.
(Docket No. 27412.)
Decided September 12, 1977.
Leave to appeal applied for.
Complaint by Mary K. Kosa and others similarly situated against the State Treasurer and others seeking a writ of mandamus requiring the Michigan Public School Employees Retirement Board to cease using funds derived from current service money to pay accrued unfunded liabilities.
Writ issued.
Foster, Swift & Collins, P. C. (by James A. White, Clifford D. Weiler and Peter F. McNenly), for plaintiffs.
Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Gerald F. Young and Thomas F. Schimpf, Assistants Attorney General, for defendant.
Before: D. F. Walsh, P. J., and Quinn and H. D. Stair, JJ.
Circuit judge, sitting on the Court of Appeals by assignment.

Opinion:
Per Curiam.
This action for writ of mandamus has been submitted on an agreed statement of facts. It involves the funding of Michigan Public School Employees Retirement System, and it seeks to compel certain action on the part of defendants with respect to funding the system.
By paragraph 32. of the agreed statement of facts, it is established that current service money in a large but undetermined amount has been used to pay some accrued unfunded liabilities. This is directly contrary to Const 1963, art 9, § 24 and will be stopped by this Court's writ.
The foregoing answers plaintiffs' second question which they state as follows:
"Does the Michigan Court of Appeals possess jurisdiction to require the public officials and bodies to adhere to the duties, obligations and prohibitions mandated by the people's constitutional mandates and statutory requirements?"
The third question raised by plaintiffs is:
"May this Court require the governor and Legislature to reduce appropriations of non-constitutionally pro tected items, thus creating monies for the proper funding of the Public School Employees Retirement System?"
The answer is no. The power to raise money and to appropriate it is the province of the Legislature. It is not within the power or province of a court to order the Legislature how it shall perform these functions, Board of Education of the City of Deroit v Superintendent of Public Instruction, 319 Mich 436; 29 NW2d 902 (1947).
A writ may issue requiring Michigan Public School Employees Retirement Board to cease using funds derived from current service money to pay accrued unfunded liabilities. No costs, a public question is involved.