Delaware Code
Subchapter II. Eligibility Provisions
§ 5315. Actuarial valuations and appropriations.

(a) The state appropriations to fund the benefits provided by this chapter shall be deposited monthly into the State Employees' Retirement Fund established by § 5541 of this title.
(b) The State's appropriation to the Fund for the Fiscal Year 1991-92, and for each fiscal year thereafter, shall be the percentage of covered payroll approved by the Board on the basis of the actuarial valuation as of June 30, 1991, and shall be the payment required to amortize the added unfunded accrued liability over 24 years from July 1, 1991. The amortization payment shall be an amount computed as a level percentage of the prospective total covered payroll to be determined on the basis of a growth rate of 4% per year, compounded annually.