The Legislature affirms the ruling of Mijares v. Orange County Employeesâ Retirement System (2019) 32 Cal.App.5th 316, with respect to a boardâs plenary authority to recommend adjustments to county and district contributions as necessary to ensure the appropriate funding of the system, and with respect to the mandate of Section 31454 that the county and districts adjust the rates of contributions of members and appropriations in accordance with the boardâs recommendations. Under all circumstances, the county and districts shall each remain liable to the retirement system for their respective share of any unfunded actuarial liability of the system, as determined by the board.
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