161.643 Records and annual reports for annuitants employed by school districts or agencies -- Penalty for noncompliance.
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<![CDATA[ Page 1 of 1 161.643 Records and annual reports for annuitants employed by school districts or agencies -- Penalty for noncompliance. Each school district and agency employing annuitants of the retirement system shall <br>maintain a record of the days employed and the compensation paid to each annuitant and <br>submit an annual report on forms prescribed by the retirement system no later than <br>August 1, following the completion of each fiscal year. The retirement system may <br>impose a penalty on the employer not to exceed one thousand dollars ($1,000) when the <br>employer does not meet the August 1 reporting date or fails to provide the information <br>required for employment of annuitants of the retirement system. Effective: July 1, 1994 <br>History: Created 1994 Ky. Acts ch. 369, sec. 17, effective July 1, 1994. ]]>