Section 74-4944 - Same; funding of increase; past service cost(a) The cost of providing the amount of the increase in payments provided for in K.S.A. 74-4943 shall be included in the next regular appropriate annual valuation made by the actuaries of the respective systems set out in K.S.A. 74-4943, except in the case of the state school retirement system in which case the annual appropriation for payment of annuities shall be increased by an appropriate amount.(b) The cost of providing the amount of the increase in payments provided for in K.S.A. 74-4943 to persons entitled to receive such payments from the Kansas public employees retirement system, is hereby made a past service cost and shall be amortized in the same manner and over the same period as all other past service costs of each of the participating employers under the Kansas public employees retirement system.L. 1972, ch. 302, § 2; L. 1977, ch. 276, § 2; April 11.