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LETTER REQUESTING ADDITION INFORMATION REGARDING THE 2020 ANNUAL REPORT FOR THE CLEARWATER POLICE OFFICERS SUPPLEMENTAL PENSION SHARE PLANDepartment of MANAGEMENT SERVICES Division of Retirement Bureau of Local Retirement Systems Municipal Police Officers' & Firefighters' Trust Funds' Office P.O. Box 3010 Tallahassee, FL 32315-3010 Tel: 850-922-0667 1 Toll -Free: 877-738-6737 Ron DeSantis, Governor Jonathan R. Satter, Secretary February 9, 2021 Ms. Susan Becotte, Senior Accountant/Payroll Supervisor City of Clearwater 645 Pierce Street Clearwater, FL 33756 Dear Ms. Becotte: We have received your response to our previous correspondence regarding the 2020 Annual Report for the Clearwater Police Officers' Supplemental Pension Share Plan. Based on our review of that reply, listed below are items that need corrections, clarification and/or additional information. • Please upload a complete copy of the audited financial statements to the online report as soon as received. • We have not received the P, F & G 2020 report as of this review. Please be advised that ss. 175.121(2) and 185.10(2), require that in order for a municipality or special fire control district and its pension fund to participate in the distribution of premium tax moneys under Chapters 175 and 185, F. S., all the provisions of these chapters shall be complied with annually, including state acceptance pursuant to Part VII of Chapter 112, F. S. If you receive a notice from the Local Retirement Section (LRS) that the plan is "not state accepted," or there is some outstanding issue that the LRS office is waiting on, please provide a prompt response so as not to jeopardize release of your state premium tax moneys. This message is to inform you that the 41st Annual Municipal Police Officers and Firefighters Pension Trustees School scheduled for Spring 2021, has been postponed until next year. The new dates will be announced once they have been determined. We sincerely apologize for any inconvenience this may cause. We look forward to resuming our annual trustees school next year for trustees and participants of the Chapters 175 and 185 police and fire pension program. If you have any questions or need further information, please call our office at 850-922-0667. Sincerely, Sue Becotte February 9, 2021 Page Two Julie Browning, Accountant IV Municipal Police Officers' and Firefighters' Retirement Trust Funds JB:kf Copy: Jeffrey DiVincent, Chairman Honorable George N. Cretekos, Chairman — Police, Fire & General Plan John J. Gilberto, CPA Adam Levison, Plan Attorney