Butler County has been taking advantage of a state law that allows counties and municipalities to submit lower pension fund contributions.

But county Controller Ben Holland said that practice needs to end.

“We’re not paying off this debt,” he said. “All we’re doing is delaying the inevitable.”

Under Act 44 of 2009, Pennsylvania counties and municipalities may contribute an amount lower than normally required to provide short-term fiscal relief following the 2008 economic downturn.

The county switched to the adjusted contributions in 2010.

“That’s six years of underfunding,” Holland said. “Now, we’re going to be forced to make them up in later years.”

He determined the county contributed roughly $4 million less than it should have between 2010 and 2015.

Holland said the difference is using Act 44 makes it appear to be 88 percent funded when it is actually 82 percent.

County Treasurer Diane Marburger agreed the contribution needs restored.

“I support the controller,” she said. “He’s done a tremendous amount of analytical work. It speaks for itself.”

Marburger pointed out Act 44 was named the Recovery Act.

“We are now eight years beyond that recovery,” she said. “It’s hurting us now. It’s not helping us.”

Holland said the county should increase the pension fund contribution this year by $1.5 million to reach $7 million instead of the $6.3 million set by the Act 44 method.

“If you miss this boat, it’s going to cost a lot more on the next boat,” he said.

Holland said it’s unrealistic to add the $4 million that should have been added over the five-year span.

The county commissioners, who comprise the county retirement board along with the controller and treasurer, are not as anxious to make the change.

Commissioner Leslie Osche, board chairman, said funding is the issue.

“Until we understand all the implications, we’re going to be reluctant,” Osche said.

Commissioner Kim Geyer agreed.

“Raising taxes isn’t an option,” Geyer said. “We’d be looking at cutting staff.”

She said the retirement board would continue to monitor the situation throughout the year.

“Anything is subject to change,” Geyer said.

Osche pointed out 82 percent still is a healthy pension fund.

Geyer agreed, saying Butler is better funded than most counties.

Commissioner Kevin Boozel sided with his colleagues that it’s premature to abandon the Act 44 method of calculating pension fund contributions.

Osche stressed it’s important the board is aware of the county’s use of Act 44 methodology even if nothing can be done at this time.

“I can appreciate what he’s (Holland) saying,” she said. “It’s something we want to look at.”

Holland also recommended the county develop a 30-year amortization schedule for an eventual 100 percent funding for pensions.

Osche said she would like to see such a plan.

“I’m not opposed to that,’ she said. “You have to be able to look at projections.”

But Osche emphasized there would be implications to consider if the fund would reach 100 percent.

The retirement board meets Tuesday.