1680 LAWS OF MARYLAND. [CH. 969

System such information and shall cause to be performed
in respect to each of the employees of said municipal cor-
poration such duties as would be performed in the State
service by the head of a department of the State employ-
ing members of said Employees' Retirement System.

22. (Duties of Actuary; Contributions to Funds. ) (a)
The actuary of the Employees' Retirement System of
the State shall compute the rates of contribution payable
by members who are employees of a participating munici-
pal corporation in the same manner as if they were State
employees and shall compute the contributions which would
be payable annually by the State on behalf of such mem-
bers as though they were State employees. The contribu-
tions so computed shall be certified by the Trustees of the
Employees' Retirement System to, the chief fiscal officer
of each participating municipal corporation. The amounts
which would be payable by the State on account of such
employees of a participating municipal corporation if they
were State employees, including a pro rata share of the cost
of the administration of the said Retirement System, based
upon the payroll of the employees of such participating
municipal corporation, shall be a charge against such par-
ticipating municipal corporation.

(b) Each participating municipal corporation shall
make a special accrued liability contribution on account
of its approval of the participation of its officers and
employees in the Employees' Retirement System of the
State, which contribution shall be determined by an actu-
arial valuation of the accrued liability on account of the
officers and employees of such participating municipal cor-
poration who elected to become members in the same
manner as the accrued liability rate was originally deter-
mined for State employees. This special accrued liability
contribution, subject to such adjustment as may be neces-
sary on account of any additional prior service credits
awarded to officers or employees of such participating
municipal corporation, shall be payable in lieu of the
accrued liability contribution payable on account of other
employees in the system. The expense, of making such
initial valuation shall be assessed against and paid by the
participating municipal corporation on whose account it
is necessary.

(c) The Board of Trustees of the Employees' Retire-
ment System shall annually certify to the chief fiscal officer
of each participating municipal corporation the proportion
of the expense of the retirement system for the-preceding
fiscal year, together with the necessary expenses of the