{"data":{"id":"us-dc/d.c.-code-1-621.09a","jurisdiction":"us-dc","citation":"D.C. Code § 1-621.09a","heading":"Calculation of District of Columbia payment to Other Post-Employment Benefits Fund.","body":"(a)\n(1)\nAs specified in paragraph (2) of this subsection, the Chief Financial Officer shall engage an enrolled actuary, to be paid for out of the Fund, to make the following determinations as of a specified date on the basis of the entry age normal funding method and in accordance with generally accepted actuarial principles and practices with respect to the Fund:\n(A)\nThe normal cost, determined as a level percentage of covered annual payroll;\n(B)\nThe unfunded accrued liability payment; which, for the purposes of this section, means the level amount or the level percentage of covered annual payroll that, when contributed annually to the Fund for a period of not greater than 30 years, would be sufficient to fund the liability for benefits accrued by participants as of the valuation date (“accrued liability”) in excess of the current value of assets of the Fund (“unfunded accrued liability”);\n(C)\nThe current value of the assets in the Fund;\n(D)\nThe estimated covered annual payroll; and\n(E)\nSuch additional information as the Chief Financial Officer may need to make the determinations specified in paragraph (4) of this subsection and in subsection (b) of this section.\n(2)\nUnless the actuary engaged by the Chief Financial Officer pursuant to paragraph (1) of this subsection determines that a more frequent valuation is necessary to support the actuary’s opinion, the actuary shall make the determinations described in paragraph (1) of this subsection upon the request of the Chief Financial Officer and at least once every year.\n(3)\n(A)\nOn the basis of the most recent determinations made under paragraph (1) of this subsection, the enrolled actuary shall certify to the Chief Financial Officer each year, at a time specified by the Chief Financial Officer, the following information for the next fiscal year with respect to the Fund:\n(i)\nThe normal cost;\n(ii)\nThe present value of future benefits payable from the Fund for covered employees as of the valuation date;\n(iii)\nThe unfunded accrued liability payment;\n(iv)\nThe current value of assets as of the valuation date; and\n(v)\nThe value of assets used in developing the amortization of unfunded accrued liability payment.\n(B)\nIn calculating the District’s annual required contribution to the Fund, a closed amortization period of 30 years or less shall be used.\n(4)\nOn the basis of the most recent certification submitted by the enrolled actuary under paragraph (3) of this subsection, the Chief Financial Officer shall certify the sum of the normal cost and the unfunded accrued liability payment (“amount of the District payment”) for the next fiscal year for the Fund.\n\n(b)\n(1)\nOn the basis of the most recent determinations made under subsection (a)(4) of this section, the Chief Financial Officer shall, by March 1st of each year, certify to the Mayor and the Council the amount of the District contribution to the Fund.\n(2)\nThe Mayor, in preparing each annual budget for the District of Columbia pursuant to §  1-204.42, and the Council, in adopting each annual budget in accordance with §  1-204.46, shall, for the Fund, include in the budget no less than the amount of the District payment for the Fund certified by the Chief Financial Officer under paragraph (1) of this subsection. The Mayor and the Council may comment and make recommendations concerning any such amount certified by the Chief Financial Officer.\n\n(c)\n(1)\nBefore the enactment of any law, resolution, regulation, rule, or agreement producing any change in health and life insurance benefits for annuitants, the Mayor shall notify the Chief Financial Officer, who in turn shall engage an enrolled actuary to estimate the effect of that change in benefits over the next 5 fiscal years on the:\n(A)\nAccrued liability of the Fund;\n(B)\nUnfunded accrued liability of the Fund;\n(C)\nUnfunded accrued liability payment with respect to the Fund;\n(D)\nNormal cost with respect to the Fund; and\n(E)\nThe District’s annual required contribution to the Fund.\n(2)\nThe Mayor shall transmit the estimates of the actuary to the Chief Financial Officer and the Council, and the change in benefits shall not become effective until the end of a 30-day period of review, which shall begin on the date of the Mayor’s transmittal.","path":["Title 1. Government Organization.","Chapter 6. Merit Personnel System.","Subchapter XXI. Health Benefits."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/1-621.09a","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"b38732336e894af938b837a2d0f3b039db6b0417e5e9529932b2076c713e8e2a","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-1-621.09","next":"us-dc/d.c.-code-1-621.09b"},"notice":"GroundRules: Original legal text. Not legal advice."}