AN ACT relating to the final compensation calculation for state and county employees entering the retirement systems on or after September 1, 2008. Amend KRS 16.505, 61.510 and 78.510 to define final compensation to allow state and county employees, who entered the retirement systems on or after September 1, 2008, but prior to January 1, 2014, to use partial fiscal years, which may contain less than 12 months of service credit, to reach a final compensation calculation that is at least 60 months for non-hazardous employees and at least 36 months for hazardous employees.