10/13/2014Monday, October 13, 2014
1:00 PM
City of Clearwater
City Hall
112 S. Osceola Avenue
Clearwater, FL 33756
Council Chambers
Pension Trustees
Meeting Agenda
October 13, 2014Pension Trustees Meeting Agenda
1. Call To Order
2. Approval of Minutes
2.1 Approve the minutes of the September 15, 2014 Pension Trustees meeting as
submitted in written summation by the City Clerk.
3. Citizens to be Heard Regarding Items Not on the Agenda
4. New Business Items
4.1 Approve the new hires for acceptance into the Pension Plan as listed.
4.2 Approve the following request of employees Patricia Cooke, Police
Department, Allen Del Prete, Human Resources Department, Charles Kindred,
Solid Waste General Services Department, Karen Miles, Finance Department,
and Tina Wilson, Office of Management and Budget, for a regular pension as
provided by Sections 2.416 and 2.424 of the Employees’ Pension Plan.
4.3 Recommend approval of the following request of employees Nancy Oakley,
Parks and Recreation Department, Samuel Taylor, Police Department and
David Weitzel, Parks and Recreation Department, to vest their pensions as
provided by Section 2.419 of the Employees’ Pension Plan.
4.4 Approve an amendment to the agreement with Gabriel Roeder Smith and
Company for actuarial services for the Pension Plan, to extend the agreement
for two years, to December 31, 2016, add additional services for an additional
not-to-exceed amount of $71,500, and authorize the appropriate officials to
execute same.
5. Adjourn
Page 2 City of Clearwater Printed on 10/9/2014
Cover Memo
City of Clearwater City Hall
112 S. Osceola Avenue
Clearwater, FL 33756
File Number: ID#14-595
Agenda Date: 10/13/2014 Status: Agenda ReadyVersion: 1
File Type: MinutesIn Control: Pension Trustees
Agenda Number: 2.1
SUBJECT/RECOMMENDATION:
Approve the minutes of the September 15, 2014 Pension Trustees meeting as submitted in
written summation by the City Clerk.
SUMMARY:
APPROPRIATION CODE AND AMOUNT:
USE OF RESERVE FUNDS:
Page 1 City of Clearwater Printed on 10/9/2014
Pension Trustees Meeting Minutes September 15, 2014
City of Clearwater
City Hall
112 S. Osceola Avenue
Clearwater, FL 33756
Meeting Minutes
Monday, September 15, 2014
1:00 PM
Council Chambers
Pension Trustees
Page 1 City of Clearwater Draft
Pension Trustees Meeting Minutes September 15, 2014
Roll Call
Present 5 - Chair George N. Cretekos, Trustee Doreen Hock-DiPolito, Trustee
Jay E. Polglaze, Trustee Bill Jonson, and Trustee Hoyt Hamilton
Also Present: Rod Irwin - Assistant City Manager, Pamela K. Akin - City Attorney,
Rosemarie Call - City Clerk, Nicole Sprague - Official Records and
Legislative Services Coordinator
To provide continuity for research, items are listed in agenda order although not necessarily
discussed in that order.
Unapproved 1. Call To Order
The meeting was called to order at 1:26 p.m. at City Hall. 2. Approval of Minutes
2.1 Approve the minutes of the August 18, 2014 Pension Trustees meeting as submitted
in written summation by the City Clerk.
Trustee Hock-DiPolito moved to approve the minutes of the August
18, 2014 Pension Trustees meeting as submitted in written
summation by the City Clerk. The motion was duly seconded and
carried unanimously.
3. Citizens to be Heard Regarding Items Not on the Agenda - None. 4. New Business Items
4.1 Approve new hires for acceptance into the Pension Plan as listed.
Name, Job. Class, & Dept./Div. Pension
Elig. Date
Wayne Daniel, Fleet Mechanic, General Services Department
06/30/2014
Douglas Hunt, Solid Waste Equipment Oper., Solid Waste Dept 06/30/2014
Charles Flounoy, Solid Waste Equipment Oper., Solid Waste Dept 06/30/2014
Sarah Rachel, Utilities Chemist, Public Utilities Dept 06/30/2014
Lori Burdell, Recreation Programmer, Parks & Recreation Dept 07/12/2014
W. David Barnhart, Industrial Pretreatment Tech, Public Utilities Dept 07/14/2014
John Beebe, Fire Inspector II, Fire Department 07/14/2014
Page 2 City of Clearwater Draft
Pension Trustees Meeting Minutes September 15, 2014 Scott Boeckel, Police Officer, Police Department 07/14/2014
Christopher Cleveland, Solid Waste Equipment Oper, Solid Waste Dept 07/14/2014
Raniel Heredia, Police Officer, Police Department 07/14/2014
Ryan Hobert, Police Officer, Police Department 07/14/2014
Joshua Gibson, Police Officer, Police Department 07/14/2014
Steven Venezia, Police Officer, Police Department 07/14/2014
Amber Priester, Library Assistant, Library Department 07/26/2014
Christa Smith, Librarian I, Library Department 07/26/2014
Belen Rubin, Library Assistant, Library Department 07/28/2014
Joshua Sherman, Solid Waste Equipment Operator, Solid Waste Dept 07/28/2014
Jonathen Trafford, Field Service Representative, Customer Service Dept 07/28/2014
Trustee Polglaze moved to approve new hires for acceptance into
the Pension Plan as listed. The motion was duly seconded and
carried unanimously.
4.2 Approve the following request of employees Michael Duffey, Police Department, Willie
Porter, Engineering Department, and Ken Sides, Engineering Department, for a
regular pension as provided by Sections 2.416 and 2.424 of the Employees’ Pension
Plan.
Michael Duffey, Police Officer, Police Department, was employed by the City
on October 2, 1995 and his pension service credit is effective on that date. His
pension will be effective August 1, 2014. Based on an average salary of
approximately $72,003.19 over the past five years, the formula for computing
regular pensions and Mr. Duffey’s selection of the 50% Joint and Survivor
Annuity, this pension benefit will be approximately $38,490.84 annually.
Willie Porter, Street Sweeper Operator, Engineering Department, was
employed by the City on August 8, 1994 and his pension service credit is
effective on that date. His pension will be effective October 1, 2014. Based on
an average salary of approximately $42,318.86 over the past five years, the
formula for computing regular pensions and Mr. Porter’s selection of the 50%
Joint and Survivor Annuity, this pension benefit will be approximately
$21,175.08 annually.
Ken Sides, Senior Professional Engineer, Engineering Department, was
employed by the City on January 5, 1998 and his pension service credit is
effective on that date. His pension will be effective September 1, 2014. Based
on an average salary of approximately $71,504.38 over the past five years, the
formula for computing regular pensions and Mr. Sides’ selection of the 75%
Joint and Survivor Annuity, this pension benefit will be approximately
$32,513.76 annually.
Section 2.416 provides for normal retirement eligibility for non-hazardous duty
employees hired prior to the effective date of this reinstatement (January 1,
2013), a member shall be eligible for retirement following the earlier of the date
Page 3 City of Clearwater Draft
Pension Trustees Meeting Minutes September 15, 2014
on which a participant has reached the age of fifty-five years and completed
twenty years of credited service; the date on which a participant has reached
age sixty-five years and completed ten years of credited service; or the date on
which a member has completed thirty years of service regardless of age. For
non-hazardous duty employees hired on or after the effective date of this
restatement, a member shall be eligible for retirement following the earlier of
the date on which a participant has reached the age of sixty years and
completed twenty-five years of credited service; or the date on which a
participant has reached the age of sixty-five years and completed ten years of
credited service. Mr. Porter and Mr. Sides have met the non-hazardous duty
criteria.
Section 2.416 provides for normal retirement eligibility for hazardous duty
employees, a member shall be eligible for retirement following the earlier of the
date on which the participant has completed twenty years of credited service
regardless of age, or the date on which the participant has reached fifty-five
years and completed ten years of credited service. Mr. Duffey has met the
hazardous duty criteria.
Trustee Hamilton moved to approve the following request
of employees Michael Duffey, Police Department, Willie Porter,
Engineering Department, and Ken Sides, Engineering Department,
for a regular pension as provided by Sections 2.416 and 2.424 of
the Employees’ Pension Plan. The motion was duly seconded and
carried unanimously.
4.3 Approve the following request of employees Marsha Beall, Parks and Recreation
Department and David Humphrey, Police Department, to vest their pensions as
provided by Section 2.419 of the Employees’ Pension Plan.
Marsha Beall, Staff Assistant, Parks and Recreation Department, was
employed by the City on December 1, 2003, and began participating in the
Pension Plan on that date. Ms. Beall terminated from City employment on July
12, 2014.
David Humphrey, Police Service Technician, Police Department, was
employed by the City on January 23, 1995 and began participating in the
Pension Plan on that date. Mr. Humphrey terminated from City employment on
July 23, 2014.
The Employees’ Pension Plan provides that should an employee cease to be
an employee of the City of Clearwater or change status from full-time to
part-time after completing ten or more years of creditable service (pension
Page 4 City of Clearwater Draft
Pension Trustees Meeting Minutes September 15, 2014
participation), such employee shall acquire a vested interest in the retirement
benefits. Vested pension payments commence on the first of the month
following the month in which the employee normally would have been eligible
for retirement.
Section 2.416 provides for normal retirement eligibility for non-hazardous duty
employees hired prior to the effective date of this reinstatement (January 1,
2013), a member shall be eligible for retirement following the earlier of the date
on which a participant has reached the age of fifty-five years and completed
twenty years of credited service; the date on which a participant has reached
age sixty-five years and completed ten years of credited service; or the date on
which a member has completed thirty years of service regardless of age. For
non-hazardous duty employees hired on or after the effective date of this
restatement, a member shall be eligible for retirement following the earlier of
the date on which a participant has reached the age of sixty years and
completed twenty-five years of credited service; or the date on which a
participant has reached the age of sixty-five years and completed ten years of
credited service. Ms. Beall and Mr. Humphrey will meet the non-hazardous
duty criteria and begin collecting a pension in March 2016 and February 2015,
respectively.
Trustee Jonson moved to approve the following request of
employees Marsha Beall, Parks and Recreation Department and
David Humphrey, Police Department, to vest their pensions as
provided by Section 2.419 of the Employees’ Pension Plan. The
motion was duly seconded and carried unanimously.
4.4 Approve the proposed class action settlement regarding Maxwell Technologies Class
Action.
In April 2013, the Pension Trustees approved the Employees’ Pension Plan of
the City of Clearwater to serve as Lead Plaintiff with regard to the securities
fraud class action re Maxwell Technologies Inc., Securities Litigation, C.A. No.
3:13-cv-00580-BEN-RBB (S.D. Cal.). This action was taken regarding alleged
fraud and mismanagement on the part of Maxwell that resulted in a significant
loss of stock value. While the City Pension Plan would not recover a
significant amount, this action was taken to fulfill the Trustees fiduciary
obligations to the plan.
The parties engaged in a full-day mediation session on August 21, 2014 before
Jed Melnick, Esq. of JAMS in New York City. During the mediation, the parties
discussed various issues concerning Lead Plaintiff’s claims, including the
amount of damages that could potentially be proven in the litigation. Prior to Page 5 City of Clearwater Draft
Pension Trustees Meeting Minutes September 15, 2014
the mediation, Lead Plaintiff’s Counsel Saxena White P.A. consulted with a
damages expert and a forensic accountant to discuss whether a large drop in
Maxwell Technology, Inc.’s stock price that occurred on April 26, 2012 could be
attributable to the alleged fraud, which would result in larger damages to the
Class. Both experts opined that the information released in April 2012 could
not likely be tied to the alleged fraud that was ultimately disclosed a year later
in March 2013, resulting in potential maximum damages to the Class that could
be proven at trial of approximately $24 million. Defendants countered that
maximum damages in the action were $20 million, and that even this damage
figure was susceptible to further challenges later in the litigation that could
dramatically reduce the potential recovery for the Class.
At the conclusion of the mediation session, Mr. Melnick delivered a mediator’s
proposal to the parties that contemplated a resolution of the Class’s claims in
exchange for a settlement fund of $3.3 million, which represents a recovery
range of approximately 13.75% to 16.5% of maximum provable damages.
This is an excellent result that greatly exceeds the median shareholder
recovery in securities fraud litigation, which is a mere 2.1% of total estimated
damages for all securities fraud actions and 8.9% for actions where damages
were estimated between $20 and $49 million. Given these and other
considerations, Lead Plaintiff’s Counsel Saxena White P.A. recommends that
the Board of Trustees approve of the proposed settlement.
The City will recover approximately $20,000 and a possible additional $20,000
for serving as lead plaintiff.
Trustee Hamilton moved to approve the proposed class action
settlement regarding Maxwell Technologies Class Action. The
motion was duly seconded and carried unanimously.
4.5 Approve IRS required changes to Clearwater Employee Pension Plan.
Current Internal Revenue Service regulations require two amendments to the
Clearwater Employee Pension Plan. These changes will require action by City
Council in the form of a City Ordinance. However, before such action is taken,
the changes must be approved by the Pension Trustees.
The changes to Section 2.398 and restated in Section 2.424-Time and manner
of payment which requires the plan administrator to deposit any lump sum
payout exceeding $1000 into a individual retirement plan designated by a
trustee should the distributee not make an election otherwise.
The changes to Section 2.393 and restated in Section 2.412 add additional
Page 6 City of Clearwater Draft
Pension Trustees Meeting Minutes September 15, 2014
language to the definition for compensation to include severance payments
and overtime.
Trustee Polglaze moved to approve IRS required changes to
Clearwater Employee Pension Plan. The motion was duly
seconded and carried unanimously. 5. Adjourn
The meeting adjourned at 1:33 p.m.
Chair
Employees’ Pension Plan Trustees
Attest
City Clerk
Page 7 City of Clearwater Draft
Cover Memo
City of Clearwater City Hall
112 S. Osceola Avenue
Clearwater, FL 33756
File Number: ID#14-470
Agenda Date: 10/13/2014 Status: Agenda ReadyVersion: 2
File Type: Action ItemIn Control: Pension Trustees
Agenda Number: 4.1
SUBJECT/RECOMMENDATION:
Approve the new hires for acceptance into the Pension Plan as listed.
SUMMARY:
Pension
Name, Job. Class, & Dept./Div .Elig. Date
Stacie VanNostrand, Devel Review Tech I, Planning and Devel Dept.07/28/2014
Patrick Shackton, Parks Service Technician I, Parks and Rec Dept 08/04/2014
James Pleasant, Recreation Leader, Parks & Recreation Department 08/09/2014
Kelly Callihan, Communications Operator, Police Department 08/11/2014
Tracy Garcia, Communications Operator Trainee, Police Department 08/11/2014
Gregory Seymour, Communications Operator, Police Department 08/11/2014
Kevin Kerrigan, Industrial Pretreatment Technician, Public Util Dept 08/11/2014
Sharon McAtee-Knight, Accounting Clerk, Finance Department 08/18/2014
Tina Burdo, Customer Service Representative, Customer Service Dept 08/25/2014
Paul Chouinard, Construction Inspector 2, Engineering Department 08/25/2014
Leigh Anne McLain, Service Dispatcher, Gas Department 08/25/2014
Christopher Brown, Gas Technician I, Gas Department 08/25/2014
Jhimmy Vargas-Salinas, Public Utilities Technician I, Public Util Dept 08/25/2014
Seth Eigenmann, Parks Service Technician I, Parks and Rec Dept 08/25/2014
Cedric Foster, Parks Service Technician I, Parks and Recreation Dept 08/25/2014
APPROPRIATION CODE AND AMOUNT:
N/A
USE OF RESERVE FUNDS:
N/A
Page 1 City of Clearwater Printed on 10/9/2014
Cover Memo
City of Clearwater City Hall
112 S. Osceola Avenue
Clearwater, FL 33756
File Number: ID#14-471
Agenda Date: 10/13/2014 Status: Agenda ReadyVersion: 2
File Type: Action ItemIn Control: Pension Trustees
Agenda Number: 4.2
SUBJECT/RECOMMENDATION:
Approve the following request of employees Patricia Cooke, Police Department, Allen Del
Prete, Human Resources Department, Charles Kindred, Solid Waste General Services
Department, Karen Miles, Finance Department, and Tina Wilson, Office of Management and
Budget, for a regular pension as provided by Sections 2.416 and 2.424 of the Employees’
Pension Plan.
SUMMARY:
Patricia Cooke, Police Office Specialist, Police Department, was employed by the City on July
24, 1995 and her pension service credit is effective on that date. Her pension will be effective
October 1, 2014. Based on an average salary of approximately $34,929.43 over the past five
years, the formula for computing regular pensions and Ms. Cooke’s selection of the Single Life
Annuity, this pension benefit will be approximately $18,418.68 annually.
Allen Del Prete, Human Resources Manager, Human Resources Department, was employed
by the City on February 11, 1991 and his pension service credit is effective on that date. His
pension will be effective October 1, 2014. Based on an average salary of approximately
$74,987.60 over the past five years, the formula for computing regular pensions and Mr. Del
Prete’s selection of the 10-Year Certain and Life Annuity, this pension benefit will be
approximately $48,160.92 annually.
Charles Kindred, Fleet Mechanic, Solid Waste General Services Department, was employed
by the City on April 28, 1986 and his pension service credit is effective on that date. His
pension will be effective February 1, 2015. Based on an average salary of approximately
$61,922.36 over the past five years, the formula for computing regular pensions and Mr .
Kindred’s selection of the Single Life Annuity with a 10% Partial Lump Sum Distribution, this
pension benefit will be approximately $44,044.68 annually.
Karen Miles, Accounting Manager, Finance Department, was employed by the City on
September 22, 1986 and her pension service credit is effective on that date. Her pension will
be effective October 1, 2014. Based on an average salary of approximately $81,443.29 over
the past five years, the formula for computing regular pensions and Ms. Miles’ selection of the
Single Life Annuity, this pension benefit will be approximately $63,540.60 annually.
Tina Wilson, Budget Director, Office of Management and Budget , was employed by the City
on September 10, 1984 and her pension service credit is effective on that date. Her pension
will be effective October 1, 2014. Based on an average salary of approximately $108,851.94
Page 1 City of Clearwater Printed on 10/9/2014
File Number: ID#14-471
over the past five years, the formula for computing regular pensions and Ms. Wilson’s
selection of the Single Life Annuity, this pension benefit will be approximately $89,886
annually.
Section 2.416 provides for normal retirement eligibility for non -hazardous duty employees
hired prior to the effective date of this reinstatement (January 1, 2013), a member shall be
eligible for retirement following the earlier of the date on which a participant has reached the
age of fifty-five years and completed twenty years of credited service; the date on which a
participant has reached age sixty -five years and completed ten years of credited service; or
the date on which a member has completed thirty years of service regardless of age. For
non-hazardous duty employees hired on or after the effective date of this restatement, a
member shall be eligible for retirement following the earlier of the date on which a participant
has reached the age of sixty years and completed twenty -five years of credited service; or the
date on which a participant has reached the age of sixty -five years and completed ten years of
credited service. Ms. Cooke, Mr. Del Prete, Mr. Kindred, Ms. Miles and Ms. Wilson have met
the non-hazardous duty criteria.
Section 2.416 provides for normal retirement eligibility for hazardous duty employees, a
member shall be eligible for retirement following the earlier of the date on which the participant
has completed twenty years of credited service regardless of age, or the date on which the
participant has reached fifty-five years and completed ten years of credited service.
APPROPRIATION CODE AND AMOUNT:
N/A
USE OF RESERVE FUNDS:
N/A
Page 2 City of Clearwater Printed on 10/9/2014
Cover Memo
City of Clearwater City Hall
112 S. Osceola Avenue
Clearwater, FL 33756
File Number: ID#14-472
Agenda Date: 10/13/2014 Status: Agenda ReadyVersion: 2
File Type: Action ItemIn Control: Pension Trustees
Agenda Number: 4.3
SUBJECT/RECOMMENDATION:
Recommend approval of the following request of employees Nancy Oakley, Parks and
Recreation Department, Samuel Taylor, Police Department and David Weitzel, Parks and
Recreation Department, to vest their pensions as provided by Section 2.419 of the Employees’
Pension Plan.
SUMMARY:
Nancy Oakley, Accountant, Parks and Recreation Department, was employed by the City on
May 3, 2004, and began participating in the Pension Plan on that date. Ms. Oakley terminated
from City employment on August 9, 2014.
Samuel Taylor, Senior Communications Operator, Police Department , was employed by the
City on January 12, 2004 and began participating in the Pension Plan on that date. Mr. Taylor
terminated from City employment on August 23, 2014.
David Weitzel, Recreation Program Support Technician, Parks and Recreation Department,
was employed by the City on January 3, 2000 and began participating in the Pension Plan on
that date. Mr. Weitzel will terminate from City employment on October 25, 2014.
The Employees’ Pension Plan provides that should an employee cease to be an employee of
the City of Clearwater or change status from full -time to part-time after completing ten or more
years of creditable service (pension participation ), such employee shall acquire a vested
interest in the retirement benefits. Vested pension payments commence on the first of the
month following the month in which the employee normally would have been eligible for
retirement.
Section 2.416 provides for normal retirement eligibility for non -hazardous duty employees
hired prior to the effective date of this reinstatement (January 1, 2013), a member shall be
eligible for retirement following the earlier of the date on which a participant has reached the
age of fifty-five years and completed twenty years of credited service; the date on which a
participant has reached age sixty -five years and completed ten years of credited service; or
the date on which a member has completed thirty years of service regardless of age. For
non-hazardous duty employees hired on or after the effective date of this restatement, a
member shall be eligible for retirement following the earlier of the date on which a participant
has reached the age of sixty years and completed twenty -five years of credited service; or the
date on which a participant has reached the age of sixty -five years and completed ten years of
credited service. Ms. Oakley, Mr. Taylor and Mr. Weitzel will meet the non -hazardous duty
criteria and begin collecting pensions in December 2023, February 2034 and November 2017,
respectively.
Page 1 City of Clearwater Printed on 10/9/2014
File Number: ID#14-472
Section 2.416 provides for normal retirement eligibility for hazardous duty employees, a
member shall be eligible for retirement following the earlier of the date on which the participant
has completed twenty years of credited service regardless of age, or the date on which the
participant has reached fifty-five years and completed ten years of credited service.
APPROPRIATION CODE AND AMOUNT:
N/A
USE OF RESERVE FUNDS:
N/A
Page 2 City of Clearwater Printed on 10/9/2014
Cover Memo
City of Clearwater City Hall
112 S. Osceola Avenue
Clearwater, FL 33756
File Number: ID#14-567
Agenda Date: 10/13/2014 Status: Agenda ReadyVersion: 1
File Type: Action ItemIn Control: Pension Trustees
Agenda Number: 4.4
SUBJECT/RECOMMENDATION:
Approve an amendment to the agreement with Gabriel Roeder Smith and Company for
actuarial services for the Pension Plan, to extend the agreement for two years, to December
31, 2016, add additional services for an additional not-to-exceed amount of $71,500, and
authorize the appropriate officials to execute same.
SUMMARY:
In December 2009, the Trustees approved a five -year actuarial services agreement with
Gabriel Roeder Smith and Company for the pension plan, expiring December 31, 2014.
The agreement also included annual actuarial services for the City ’s Other Post Employment
Benefits (OPEB) liability. Those services and costs were separately approved by the City
Council in December 2009.
Staff recommends extension of the agreement due to the required implementation of GASB
Statements 67 and 68 effective with fiscal years 2014 and 2015. These implementations
require significant assistance from the Plan ’s actuary and staff believes it is the Plan ’s best
interests to continue with the existing actuary during the transition period.
The total not-to-exceed amount includes the following services:
$20,500 - annual actuarial valuation as of 1/01/2015
$21,000 - annual actuarial valuation as of 1/01/2016 (prior year increased by CPI not to
exceed $21,000)
$ 9,000 - actuarial valuation as of 9/30/2014 for implementation of GASB 67 and 68
$ 5,500 - actuarial valuation as of 9/30/2015 per GASB 68 requirement
$ 5,500 - actuarial valuation as of 9/30/2016 per GASB 68 requirement
$10,000 - contingency for miscellaneous consulting fees @ $5,000 per year
$71,500 Requested not-to-exceed
The City Council will be considering a similar amendment to the OPEB portion of the
agreement on the Council agenda this week, with those costs to be paid from City funds.
APPROPRIATION CODE AND AMOUNT:
0646-07410-530100-585-000-0000
USE OF RESERVE FUNDS:
N/A
[Sample Statement Delete if not needed - Funding for this contract will be provided by a _____
Page 1 City of Clearwater Printed on 10/9/2014
File Number: ID#14-567
budget amendment allocating General Fund reserves in the amount of $_______ to capital
improvement project 9xxxx, project title. The balance in General Fund reserves is
approximately $______, or ___% of the 2013/14 General Fund operating budget. Inclusive of
the $________ used to fund the current operating budget, a total of $_______ of General
Fund reserves has been used to date to fund expenditures in the 2013/14 operating budget.]
Page 2 City of Clearwater Printed on 10/9/2014