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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) Certification.--
(1) Beginning January 1, 1989, the chief administrative officer of a municipal retirement system that pays a special ad hoc adjustment under Chapter 3 1 in that year shall certify the total of all adjustments under Chapter 3 paid during that year to the Auditor General not later than April 1 of the following year.
(2) Beginning in the year 2002, a municipality with a retirement system that pays a special ad hoc postretirement adjustment under Chapter 4 2 in a year shall certify its reimbursable amount under section 502.1(a) 3 to the Auditor General not later than April 1 of the following year.
(b) Certification form.--
(1) Not later than February 1 of the year in which the form is due, the Auditor General shall send the retirement system the proper form on which to make the certification under subsection (a)(1).
(2) Not later than February 1 of each year, the Auditor General shall send each municipality maintaining a retirement system for police officers or firefighters a notice of the filing requirement for the certification of the reimbursable amount under section 502.1(a), which shall include a detailed description of the formula for determining the reimbursable amount and the proper form on which to make the certifications under subsection (a)(2).
Cite this article: FindLaw.com - Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 896.901. Municipal retirement system certification of adjustments paid and of reimbursable amounts - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/pa-st-sect-53-896-901/
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