(a) County payments.--Each employing county shall provide payment to the Commonwealth for the accrued sick leave and annual leave transferred and credited pursuant to section 2394 (relating to sick leave and annual leave). Within 30 days of the date specified in section 1905(a) (relating to county-level court administrators), each employing county shall provide, in writing, to the Administrative Office of Pennsylvania Courts, all leave information requested by the Court Administrator of Pennsylvania for those individuals designated in section 1905(a). The payment to be made by each employing county shall be determined based upon an actuarial evaluation performed by an actuary appointed by the Court Administrator of Pennsylvania from a list of three actuaries to be submitted by the Secretary of the Budget within 30 days of the effective date of this subchapter. The actuarial evaluation shall be based upon assumptions determined by the actuary to be appropriate under the circumstances to arrive at a fair and reasonable determination of an actuarially equivalent value of the accrued sick leave and annual leave transferred and credited under section 2394. The actuary shall submit the actuarial evaluation to the Administrative Office of Pennsylvania Courts within 60 days of the receipt of all information necessary to prepare such evaluation. If any employing county fails to provide the information required by this section, the county shall be subject to a penalty of $100 per day for each transferred employee until the required information is provided. Such penalties shall be paid into the fund.

(b) Notice of payment due and payment method.--Following receipt of the actuarial evaluation required by subsection (a), the Administrative Office of Pennsylvania Courts shall notify in writing each employing county of the actuarial value attributable to that county for accrued sick leave and annual leave transferred and credited under section 2394. Each employing county shall be obligated to the Commonwealth for payment of the actuarial value of the accrued sick leave and annual leave transferred and credited under section 2394. Payment shall be made to the Commonwealth by each employing county within 90 days of the date of the written notice from the Administrative Office of Pennsylvania Courts to the employing county, which date is referred to for purposes of this section as the payment due date. Any payment not received from an employing county by the payment due date shall be subject to the imposition of interest from the day following the payment due date at the rate determined by the Secretary of Revenue for interest payments on overdue taxes or the refund of taxes as provided in sections 806 and 806.1 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, and any subsequent amendments to those sections, plus 2% until paid in full.

(c) Recoupment of employing county arrearages.--If an employing county fails to submit a payment by the payment due date established under subsection (b), the Administrative Office of Pennsylvania Courts shall withhold and withdraw such payment, plus applicable interest, if any, from moneys next due to be paid to the employing county in the form of grants, subsidies or other payments to counties which are made by the Administrative Office of Pennsylvania Courts. Any moneys withheld or withdrawn under this subsection or received under subsection (b) shall be transferred to and deposited in the fund created under subsection (d) and credited to the employing county's financial obligation under this subchapter.

(d) Establishment of fund.--There is hereby created a special nonlapsing fund in the State Treasury to be known as the Unified Judicial System Transferred County-Level Administrator Leave Fund. All moneys received from employing counties under this section and all investment income earned on those moneys shall be deposited in the fund. All moneys placed in the fund and the investment income it accrues are hereby appropriated on a continuing basis to the Administrative Office of Pennsylvania Courts, upon requisition by the Court Administrator of Pennsylvania, to be applied solely to the cost of leave payments made under section 2396(c) (relating to leave following transfer). The requisition authority granted with regard to the fund is in addition to the requisition authority contained in section 1501 of The Fiscal Code.

(e) Fund deficiency.--If money in the fund is not adequate to provide for full payment of the counties' share of leave payments, the amount necessary to fully fund the counties' share of leave payments shall become an obligation of the unified judicial system.

(f) Fund surplus.--When all leave payments for transferred administrators required to be made under this subchapter have been made, any surplus remaining in the fund shall be transferred to and is hereby appropriated to the General Fund.

Cross References. Section 2397 is referred to in section 2392 of this title.