Section 47-21-25 - Annual duties(a) The board shall annually determine the minimum annual required contributions sufficient to maintain the fund in an actuarially sound manner in accordance with Governmental Accounting Standards Board Statement No. 43, or any subsequent Governmental Accounting Standards Board statements that may be applicable to the fund.(b) The board may annually establish employer contribution rates for the purpose of establishing the health plan from fiscal year to fiscal year and additional employer contribution rates in accordance with the health plan for other post-employments benefits.(c) It shall be the responsibility of employers to make contributions to the fund in accordance with the employer contribution rates established by the board.Amended by 2007 Ga. Laws 23,§ 3, eff. 5/11/2007.