SEc. 25. In case any refund or annuity installment due under the
provisions of this act shall remain unclaimed for a period of five years
after it is due, it shall be declared outlawed, and the amount thereof
shall revert to the retirement fund.

SEc. 26. The retirement fund shall be subject to supervision and
audit in the same manner and by the same agencies as other depart-
ments of the state. The board shall have authority either to conduct or
to require audits of those accounts of the boards and agencies desig-
nated by this act to make deductions, which affect the retirement fund.

SEc. 27. Annuities and refunds provided herein shall be unassign-
able except as specifically provided in this act. Any payments made or
to be made, as provided in this act, shall not be subject to sale or execu-
tion and shall not be subject to garnishment or attachment.

Sec. 28. Any person who shall, with intent to defraud, make any
false statement or falsify any record made or given by virtue of the
provisions of this act or any rule or regulation of the board, shall be
deemed guilty of perjury.

Sec. 29. Any person who shall refuse to make any report or to pro-
vide for any deduction or any tax levy, as provided for in this act, shall
be deemed guilty of a misdemeanor.

Sec. 30. The legislature hereby reserves the right to amend any
section, paragraph, or any and all provisions of this act, as it may
from time to time deem necessary.

Sec. 31. If any section or part of a section of this act shall be
held unconstitutional by any court, it shall be conclusively presumed
that the legislature would have passed this act without such invalid sec-
tion or part of a section and the remaining provisions shall be given
full force as if the part held unconstitutional had not been included
herein.

Sec. 32. This act shall take effect and be in force from and after
its publication in the official state paper.

 

The Eight Kansas Local Retirement Systems

(All but Kansas City pay a flat annuity of $500 a year
to teachers only.)

City Date Established Contribution
Topeka 1911 All systems in Kansas are supported by
Atchison 1917 joint contribution of teachers and local

boards of education. The districts in first

Parsons 1921 oe. :

class cities may levy up to one mill. In
Leavenworth 1927 practice only a fraction of a mill is needed.
Fort Scott 1937 Example: Topeka, 1940, levied for the re-
Pittsburg 1937 tirement system .0312 of a mill. In gen-
Salina 1937 eral the teachers’ contribution is matched

Kansas City, Kan. 1939 by the local board.
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