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DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156
Atlanta, Georgia 30334-8400
Russell W. Hinton
State Auditor
(404) 656-2174


February 5, 2007

The Honorable Seth Harp
State Senator
State Capitol, Room 121-D
Atlanta, Georgia 30334

SUBJECT: State Auditor’s Certification
Senate Bill (LC 21 9235)

Dear Senator Harp:

This bill would amend provisions relating to optional retirement benefits available to appellate court judges under the Employees’ Retirement System. Specifically, this legislation would authorize an appellate court judge to begin receiving retirement benefits at the age of 60 years, provided they had attained 12 years of service as an appellate court judge. Under the provisions of this legislation, such judges would still be eligible to retire after 10 years of service as an appellate court judge if they have attained the age of 65.

This is to certify that this is a fiscal retirement bill as defined in the Public Retirement Systems Standards Law.

Respectfully,

/s/ Russell W. Hinton
State Auditor