O.C.G.A. § 20-2-879 (2019)
Minimum annual required contributions; employer obligations
(a) The board shall annually determine the minimum annual required contributions sufficient to maintain the fund in an actuarially sound manner in accordance with Governmental Accounting Standards Board Statement No. 43 or any subsequent Governmental Accounting Standards Board statements that may be applicable to the fund.
(b) The board may annually establish required employer contributions to the fund which are supplemental to required employer contributions to the health plans as set forth in Subparts 2 and 3 of this part.
(c) It shall be the responsibility of employers to make contributions to the fund in accordance with the employer contribution rates established by the board.
History
Code 1981, § 20-2-879, enacted by Ga. L. 2009, p. 49, § 1/SB 122.
Subpart 2 Plan for Public School Teachers
Annotations
Cross references. Group self-insurance programs for workers’ compensation, § 34-9-150 et seq. Indemnification for death or permanent disability of public school teachers and employees, § 45-9-70 et seq. Editor’s notes. Due to the passage of Ga. L. 2009, p. 49, former Subpart 1, consisting of Code Sections 20-2-880 through 20-2-898 was re-
designated as present Subpart 2. Former Subpart 2, consisting of Code Sections 20-2-910 through 20-2-926, was redesignated as Subpart 3. Administrative rules and regulations. State health benefit plan, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Community Health, State Health Benefit Plan, Subject 111-4-1.
OPINIONS OF THE ATTORNEY GENERAL State Personnel Board has authority to determine benefits under plan. - State Personnel Board has exclusive authority to determine which benefits, including which health maintenance organizations, are included in the health insurance plan for public schoolteachers. 1981 Op. Att’y Gen. No. 81-106. Local boards may accept or reject plan, but not portions of the plan. -
Local boards of education have authority to either reject or participate in a health insurance plan, but lack authority to selectively reject portions of the plan, including various health maintenance organizations options. 1981 Op. Att’y Gen. No. 81-106. State Personnel Board may assess the State Department of Education for contributions not to exceed 3 per-
T.2, C.2, A.17, P.6, S.2
cent of the board’s total outlay for personal services of public schoolteachers; however, no other assessment can be made against any governmental agency for an employer’s contribution under this insurance plan. 1976 Op. Att’y Gen. No. 76-34. Providing “cafeteria” plan of fringe benefits. - Local boards of education
may provide teachers and employees the “cafeteria” plan of fringe benefits allowed in § 125 of the Internal Revenue Code as an optional program, paid for by local supplement rather than the state’s portion of salaries allocated under O.C.G.A. § 20-2-220. 1984 Op. Att’y Gen. No. U84-6.