Q: Is a school district authorized to pay employer contributions and interest to the Public Employees' Retirement System (PERS) for unreported service of an individual who previously served in a covered position for retirement purposes?

A: Yes. A school district is authorized and obligated to pay employer contributions and interest to PERS for unreported service of an individual who previously served in a covered position. (Attorney General's Opinion to Pate dated January 16, 2009)