CHAPTER 7. SCHOOL CORPORATION REPORTS AND ADMINISTRATION
IC 5-10.4-7
Chapter 7. School Corporation Reports and Administration
IC 5-10.4-7-1
Notice to teachers of benefits; requirement to include benefits incontracts
Sec. 1. (a) The administrative officers of a school corporation orother institution covered by the fund shall:
(1) notify each person to be employed in a teaching positionthat the person's obligations under this article are a condition ofemployment; and
(2) make the obligations a part of the teacher's contract.
(b) Except in cases where:
(1) the contribution is made on behalf of the member; or
(2) a retired member of the Indiana state teachers' retirementfund may not make contributions during a period ofreemployment as provided under IC 5-10.2-4-8(d);
a teacher's contract shall be construed to require the deduction ofcontributions to meet the teachers' contractual obligations to the fundand the state.
As added by P.L.2-2006, SEC.28. Amended by P.L.72-2007, SEC.10;P.L.1-2009, SEC.19.
IC 5-10.4-7-2
Duty of teacher to complete record form
Sec. 2. A teacher new to the service, when the teacher first signsa contract, shall complete a record form prescribed by the board. Thecompleted form shall be forwarded to the board.
As added by P.L.2-2006, SEC.28.
IC 5-10.4-7-3
Requirement to deduct member contribution from salary; reportto member
Sec. 3. (a) Unless the member's contribution is made on behalf ofthe member or the member is a retired member who may not makecontributions during a period of reemployment as provided underIC 5-10.2-4-8(d), the treasurer of a school corporation, the townshiptrustee, or the appropriate officer of any other institution covered bythe fund shall:
(1) deduct from each member's salary the member's contributionfor the fund; and
(2) issue to each member, on behalf of the board, a statementfor each contribution deducted.
(b) The statement described in subsection (a)(2) is evidence thatthe member has credit from the fund for payment of the statedcontribution.
As added by P.L.2-2006, SEC.28. Amended by P.L.72-2007, SEC.11;P.L.1-2009, SEC.20.
IC 5-10.4-7-4
Officer's bond required to cover failure to deduct employeecontribution
Sec. 4. (a) The treasurer of a school corporation, the townshiptrustee, and the appropriate officer of any other institution coveredby the fund is liable on the officer's official bond for failure todeduct, report, and pay the contributions to the board.
(b) The board, by an action in its name prosecuted by the attorneygeneral, may recover the contributions.
As added by P.L.2-2006, SEC.28.
IC 5-10.4-7-5
Reports; new employee information
Sec. 5. (a) Not later than October 1 of each year, theadministrative and executive officers of a school corporation or otherinstitution covered by the fund shall report to the board, on formsfurnished by the board, the following information:
(1) The members of the fund employed by the schoolcorporation or other institution.
(2) The hire or rehire date of each member listed in subdivision(1).
(3) The retirement account number of each member listed insubdivision (1).
(b) The officers described in subsection (a) shall reportperiodically during the year as to the members of the fund employedafter the reporting date so that contributions and other informationmay be verified.
As added by P.L.2-2006, SEC.28.
IC 5-10.4-7-6
Reports; member contributions
Sec. 6. (a) As used in this section, "net contributions" means thegross amount of a member's contributions minus any refund paid ordue a teacher.
(b) Not later than January 15, April 15, July 15, and October 15of each year or an alternate due date established by the rules of theboard, the treasurer of a school corporation, the township trustee, orthe appropriate officer of any other institution covered by the fundshall make an employer report as provided in section 7 of thischapter, on a form furnished by the board, to the board accompaniedby a warrant for payment of:
(1) the total net contributions to the fund made for or by themembers in the preceding three (3) months; and
(2) subject to IC 5-10.2-2-11.5, the employer contributions asrequired by section 11 of this chapter.
(c) Amendatory reports to correct errors or omissions may berequired and made.
(d) After December 31, 2009, the treasurer of a schoolcorporation, the township trustee, or the appropriate officer of anyother institution covered by the fund shall submit: (1) the employer report described in section 7 of this chapter ina uniform format through a secure connection over the Internetor through other electronic means specified by the board inaccordance with IC 5-10.2-2-12.5; and
(2) the:
(A) employer contributions; and
(B) contributions paid by or on behalf of a member;
described in subsection (b) by electronic funds transfer inaccordance with IC 5-10.2-2-12.5.
As added by P.L.2-2006, SEC.28. Amended by P.L.165-2009, SEC.7;P.L.182-2009(ss), SEC.73.
IC 5-10.4-7-7
Reports; employment information
Sec. 7. (a) Not later than January 15, April 15, July 15, andOctober 15 of each year or an alternate due date established by therules of the board, the treasurer of a school corporation, the townshiptrustee, or the appropriate officer of any other institution covered bythe fund shall make a report to the board on a form furnished by theboard and within the time set by the board. Amendatory reports tocorrect errors or omissions may be required and made.
(b) The report required by subsection (a) must include:
(1) the name of each member employed in the precedingreporting period, except substitute teachers;
(2) the total salary and other compensation paid for personalservices to each member in the reporting period;
(3) the sum of contributions made for or by each member,except for a retired member who may not make contributionsduring a period of reemployment as provided underIC 5-10.2-4-8(d);
(4) the sum of employer contributions made by the schoolcorporation or other institution, except for a retired member forwhom or on whose behalf an employer may not makecontributions during a period of reemployment as providedunder IC 5-10.2-4-8(d);
(5) the number of days each member received salary or othercompensation for teaching services; and
(6) any other information that the board determines necessaryfor the effective management of the fund.
(c) As often as the board determines necessary, the board mayreview or cause to be reviewed the pertinent records of any publicentity contributing to the fund under this article.
As added by P.L.2-2006, SEC.28. Amended by P.L.72-2007, SEC.12;P.L.1-2009, SEC.21; P.L.165-2009, SEC.8.
IC 5-10.4-7-8
Penalties; failure to make report
Sec. 8. If the treasurer of a school corporation, the townshiptrustee, or the appropriate officer of any other institution covered bythe fund fails to make the reports and payments as required in section
6 or 7 of this chapter, the following apply:
(1) The officer has an additional thirty (30) days to make thereports and payments without a penalty.
(2) If the reports and payments are not made within thirty (30)days after the deadlines required by section 6 or 7 of thischapter, the board may fine the school corporation, township,or institution that the officer serves one hundred dollars ($100)for each additional day that the reports and payments are late.
(3) If the officer is habitually late, as determined by the board,the school corporation, township, or institution that the officerserves is ineligible to receive any distribution of money fromthe state for school purposes until the reports and payments arereceived and approved by the board.
As added by P.L.2-2006, SEC.28.
IC 5-10.4-7-9
Reimbursement of expenses of state superintendent related toenforcement of penalties
Sec. 9. Expenses of the state superintendent necessary inadministering section 8 of this chapter must be paid from the fundsof the board on a voucher approved by the director.
As added by P.L.2-2006, SEC.28.
IC 5-10.4-7-10
Separate accounts for each school corporation and each employergroup
Sec. 10. (a) Except as provided in subsection (b), the board shallmaintain separate reserve accounts within the 1996 account for eachschool corporation.
(b) If the board sets a group employer rate underIC 5-10.2-2-11(b), the board shall maintain separate reserve accountswithin the 1996 account for each employer group.
(c) Credits and charges to these accounts must be made asprescribed in IC 5-10.2-2.
As added by P.L.2-2006, SEC.28. Amended by P.L.115-2009,SEC.20.
IC 5-10.4-7-11
Employer contribution rate
Sec. 11. (a) Annually the board shall certify to each schoolcorporation and each school corporation shall pay its employercontribution rate to the fund, computed as specified in IC 5-10.2-2for the employer contribution for teachers covered by the 1996account, including the school corporation's share of administrationexpenses for the 1996 account.
(b) The board shall determine the amount of unfunded accruedliability of the school corporations. The board shall determine theunfunded accrued liability by individual employers or by a group ofemployers. The school corporations shall pay the amount in a lumpsum or amortize the amount over a period determined by the board. (c) The payments by school corporations for the amountsdescribed in subsections (a), (b), and (d) are allocated to the schoolcorporations and not to the state.
(d) If a school corporation's account shows a deficit, the boardmay require the school corporation to make additional paymentsnecessary to eliminate the deficit in addition to the employercontributions computed under subsections (a) and (b).
As added by P.L.2-2006, SEC.28.
IC 5-10.4-7-12
Recovery of amounts due from school corporation
Sec. 12. (a) If a school corporation fails to make the paymentsrequired by this chapter, the amount payable may be:
(1) withheld by the auditor of state from money payable to theschool corporation and transferred to the fund; or
(2) recovered in a suit in the circuit or superior court of thecounty in which the school corporation is located.
(b) The suit described in subsection (a)(2) shall be:
(1) an action by the state on the relation of the board; and
(2) prosecuted by the attorney general.
As added by P.L.2-2006, SEC.28.