Pennsylvania Code
Title 16 - COMMUNITY AFFAIRS
Part IV - Public Employee Retirement Commission
Chapter 207 - CERTIFICATION OF MUNICIPAL PENSION COSTS
Section 207.3 - Components of annual certification of actual financial requirements

The annual certifications of the actual financial requirements for a municipality made to the Auditor General by the Commission will include the actual financial requirement of the pension plan established for police officers, the actual financial requirement of the pension plan established for firefighters and the actual financial requirement of the pension plan established for nonuniformed employes. The actual financial requirement certified for each pension plan shall include the employer normal cost expressed as a percentage of the covered payroll of the members of the pension plan and, if applicable, either the amortization contribution requirement or the funding adjustment expressed as a dollar amount. If a municipality has established more than one pension plan for police officers, firefighters or nonuniformed employes, the aggregated actual financial requirements of the individual pension plans established for police officers, firefighters or nonuniformed employes will be certified by the Commission.