"[T]he guidelines recommend that state and local governments follow five tenets to create a sound funding policy and make reporting easier: [1] Base the policy on actuarially-determined contributions. [2] Commit to meeting funding targets. [3] Ensure that benefit costs are paid by the generation of taxpayers receiving the services. [4] Manage contributions so that employer costs remain consistent as a percentage of payroll over time. [5] Promote accountability, transparency, and the ability to maintain contributions at a stable percent of payroll."