AGO 84-12.

• Case Date: July 26, 1984
• Court: Colorado

Colorado Attorney General Opinions 1984. AGO 84-12. July 26, 1984Department of Law Attorney General Opinion FORMAL OPINION of DUANE WOODARD Attorney General Opinion No. 84-12 AG Alpha No. HE AG AGAND Dr. Robert Datteri Executive Director State Board for Community Colleges and Occupational Education 1313 Sherman Street Denver, CO 80203 RE: The early retirement program of the State Board for Community Colleges and Occupational Education: Does it provide employee perquisites not authorized by statute or rule of the controller?Dear Dr. Datteri: This opinion letter is in response to your letter of May 7, 1984 in which you asked whether benefits provided pursuant to the early retirement program of the State Board For Community Colleges and Occupational Education (hereinafter "the state board") are employee perquisites as defined by section 24-30-202(22), C.R.S. (1982) (hereinafter "the controller statute") and its implementing regulations. You further requested an opinion as to whether these benefits, if they are employee perquisites, are provided for by statute or rule of the controller. QUESTIONS PRESENTED AND CONCLUSIONS Are benefits provided by the state board pursuant to its early retirement program employee perquisites as defined by the controller statute and its implementing regulations? The state board's early retirement program provides a number of benefits. The insurance provided by this program, the payment for accrued sick leave, and the early retirement incentive payment are all benefits in addition to the employees' regular salary and as such are perquisites. The part-time temporary employment option merely provides the employee electing it with a salary for part-time work, and therefore is not a perquisite. Is the state board authorized by statute or rule of the controller to provide these perquisites? The early retirement incentive payment is not provided for by statute or rule of the controller. The state board is authorized to provide insurance benefits to employees electing the part-time temporary employment option, but is not authorized by statute or rule to pay a percentage of accrued sick leave to employees electing this option. ANALYSIS In August of 1983 the state board enacted an early retirement program for employees who work at the colleges under its governance, and employees of the executive director and the directors of the community colleges and occupational education divisions of the state board (hereinafter "the directors"). This program provides that employees who are between the ages of 55 and 64, who have been employed for at least 10 years by the board or its directors, and who are eligible for retirement under the Colorado Public Employees Retirement Association (PERA) may elect to take early retirement under one of two options: They may...