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05/08/2003 PENSION ADVISORY COMMITTEE MEETING CITY OF CLEARWATER May 8, 2003 Present: Whitney Gray Chair/Commissioner John Lee Vice-Chair Hoyt P. Hamilton Committee Member/Commissioner Frank Hibbard Committee Member/Commissioner Nathan Hightower Committee Member John Schmalzbauer Committee Member Absent: Tom Jensen Committee Member Also Present: Joe Roseto Human Resources Director Jay Ravins Assistant Finance Director Leslie Dougall-Sides Assistant City Attorney ? arrived 9:08 a.m. Brenda Moses Board Reporter The Chair called the meeting to order at 9:00 a.m. at City Hall. To provide continuity for research, items are in agenda order although not necessarily discussed in that order. ITEM #2 ? Approval of minutes of March 13, 2003, and April 10, 2003 Member Hightower moved to approve the minutes of the Pension Advisory & Trustee meeting of March 13, 2003, as submitted in written summation to each board member. The motioncarried was duly seconded and unanimously. Member Hamilton moved to approve the regular Pension Advisory Committee meeting minutes of April 10, 2003, as submitted in written summation to each board member. The motioncarried was duly seconded and unanimously. ITEM #3 ? Employees to be heard ? None. ITEM #4 ? Action Items: a. Review and Action on Employee Requests for Years of Service Pensions: 1. Charles Howard, Police 2. John Hodgden, Solid Waste Member Hibbard moved to approve Years of Service Pensions for Charles Howard and motioncarried John Hodgden. The was duly seconded and unanimously. b. Review and Action on Employee Requests to Vest Pensions: 1. Elizabeth Garrett, Police Pension Advisory 2003-0508 1 5/08/03 Member Hightower moved to approve a request to vest pension for Elizabeth Garrett. motioncarried The was duly seconded and unanimously. c. Approval of New Hires as Plan Members: As of April 24, 2003, the City had 1752.36 FTEs out of 1844.9 budgeted positions. Member Hibbard moved to accept the following employees into membership in the Pension Plan: Pension Elig. Name, Job. Class, & Dept./Div. Hire Date Date Deborah Lemon, Recreation Leader/Parks & Rec. 4/15/02 3/22/03 Jeffery Schmitt, Solid Waste Worker/Sd. Wste 3/24/03 3/24/03 Joseph Miller, Custodial Worker/Parks & Rec. 3/24/03 3/24/03 Kimberly Miller, Neighborhood Services Coordinator/Dev. Ser. 3/29/03 3/29/03 John Sever, Field Service Representative/Customer Service 4/7/03 4/7/03 Christoph auf dem Kampe, Utilities Chemist/Public Utilities 4/7/03 4/7/03 Kari Connor, Accounting Clerk/Gas 4/7/03 4/7/03 Felicia Leonard, Pedestrian-Bicycle Coordinator/Parks & Rec. 4/7/03 4/7/03 Floyd Thurman, Mechanic II/Solid Wate/General Services 5/19/00 3/25/03 * Ronald Gideon, Risk Management Specialist/Finance 3/24/03 3/24/03 Christopher Jenkins, Recreation Leader/Parks & Rec. 3/24/03 3/24/03 Michael Reynolds, Senior Planner/Planning 3/24/03 3/24/03 Clifford Fisher, Police Recruit/Police 3/24/03 3/24/03 Mark R. Coffin, Custodial Worker/Parks & Rec. 4/8/02 4/7/03 ** Lisa Hobin, Senior Payroll Technician/Finance 4/21/03 4/21/03 Dimitrios Tsoustas, Solid Waste Worker/Gen. Svcs./Sd. Wste 4/21/03 4/21/03 Robert Fegley, Custodial Worker/Parks & Rec. 4/21/03 4/21/03 Zane Morris, Recreation Programmer/Parks & Rec. 4/21/03 4/21/03 Sharon McAuley, Police Information Technician/Police 4/7/03 4/7/03 Eddie Marry, Solid Waste Worker/General Services/Sd. Wste 4/21/03 4/21/03 Michael Olsa, WWTP Operator Trainee/Public Utilities 4/21/03 4/21/03 *Floyd Thurman originally hired in 2000; resigned and withdrew pension contributions; rescinded resignation on 3/25/03. **Mark R. Coffin originally hired as part-time; transferred to full-time and pension eligible as of 4/7/03. motioncarried The was duly seconded and unanimously. ITEM #5 ? Pending/New Business a. Annual Actuary Report Assistant Finance Director Jay Ravins said the annual actuary report dated January 1, 2003, determines the City?s fiscal 2004 budget requirements for the pension plan. He said this Pension Advisory 2003-0508 2 5/08/03 is the third consecutive year of poor stock performance. As a result, the City?s five-year rolling average which is used to smooth the investment performance, dropped from a positive 7.4% last year to a negative 1.85% this year. As a result, there is an actuarily-required contribution of approximately $7.2 million or 11% of covered salaries. The difference between the 11% required contribution and the City?s minimum contribution of 7% of covered salaries can be funded from the City?s credit balance, which has accumulated to $25 million. That will allow the City to continue to budget at the 7% level for fiscal 2004. The five-year average has resulted in a gap between the actual value of the plan?s assets and the actuarily calculated value or rolling 5-year average, which is $80 million. With current conditions, barring any major upturn in the market, staff anticipates that the $80 million would deplete the credit balance within the next three to five years. In response to a question, Mr. Ravins said he was unaware of any state requirements to fund the $80 million gap within the next four years. He said as long as the City continues to fund the actuarily-required amount on an annual basis, the Pension plan is in compliance with state statutes. Mr. Ravins said the $80 million figure is the difference between the actual value of assets and the actuarial value calculated per the five-year rolling average. This actuarial value is capped at 120% of the actual value of the assets and has reached this cap in the current year. Therefore, if future years of poor performance occur, the City would be forced to take most or all of the ?hit? in that current year as the actuarial value cap has been reached. In response to a question, Mr. Ravins confirmed that the ?hit? the City took would have to be funded from the General Fund. . Mr. Ravins said the 8% contribution from employees, which remains constant, and the 11% contribution this year from the City is needed to keep the pension plan whole. The City always is required per ordinance to contribute a minimum of 7%, however this year it is contributing 11%. In response to a question, Mr. Ravins said the $232,000 in expense savings came from a decrease in professional fees paid to money management firms. motion Member Schmalzbauer moved to accept the actuary report as drafted. The was carried duly seconded and unanimously. ITEM #6 - Director?s Report Human Resources Director Joe Roseto said the IME (Independent Medical Examination) report received on Police Officer James Heinz, was not available in time to distribute the information to the board for this meeting. Mr. Heinz has exhausted all sick leave and is using vacation leave time. Within the next two days, Mr. Heinz will have depleted all paid leave and go into a no pay status. He has sufficient employment to apply for a length of service retirement, however he has chosen to apply for a disability retirement. Discussion ensued regarding scheduling a special meeting to hear Mr. Heinz?s disability case. Consensus was to re-schedule the regular meeting of June 12, 2003 to June 3, 2003 at 8:30 a.m. in Chambers. Cash & Investments Manager Steve Moskun gave a presentation on the Employee?s Pension Plan performance and plans for the future. The goal is to maintain diversity to avoid negative results and to maximum earnings. Mr. Moskun said some of the current investment restrictions are limited to 65% of equities on a cost basis and 10% of a manager?s position invested in any one company. Mr. Moskun reviewed: 1) definitions of stocks including value stocks, peer ranking; 2) consultants; 3) change to Northern Trust Bank regarding securities; 4) Pension Advisory 2003-0508 3 5/08/03 search for a small and mid-cap fund manager; and 5) an RFP (Request for Proposal) for a performance measurement consultant. In response to a question, Mr. Moskun said Callan & Associates advises staff of benchmarks, where the plan should be in future, its performance, and changes in management with respect to money managers. Concern was expressed about the time it has taken staff to react to Sirach?s performance. Mr. Moskun said until this last quarter, staff felt that Sirach might have been able to turn around their performance. Staff is performing a search for a new fixed income manager to replace Sirach. In response to a question, Mr. Moskun said the only issue related to de-funding Sirach immediately is where to place those funds taken away from Sirach. He said Sirach could be terminated today if the Pension Trustees approve that action. In response to a question, Mr. Moskun said the search for a money manager takes time, as it involves Callan screening potential managers and making a recommendation of six managers, interviewing potential firms, researching their performance, discussing the final results, making recommendations to the PAC and Trustees, and awaiting a decision by the Trustees. The entire process normally involves a nine-month period. Staff always tries to expedite the process. Discussion ensued regarding where the funds taken from Sirach should be allocated. Member Hibbard moved to recommend to the Trustees that the Sirach funds be moved into an indexed Lehman Aggregate fund. Member Hightower moved to amend the motion to state that Sirach be de-funded immediately and that the funds allocated to Sirach be moved into an indexed Lehman Aggregate fund. motion Member Hibbard agreed to amend his motion. The was duly seconded. Concern was expressed that staff has not recommended that Sirach immediately be de-funded. In response to a question, Mr. Moskun said he would discuss Member Hibbard?s motion to de-fund Sirach at today?s Investment Committee meeting and distribute the Investment Committee?s decision/recommendation regarding the matter to the PAC and the Trustees no later than tomorrow. It was suggested that a policy be developed and implemented regarding the amount of time required before de-funding a money manager. Mr. Moskun said although there is no written policy regarding a timeframe for de-funding a money manager, staff regularly reviews money managers? performances. Sometimes a manager?s results improve and sometimes they do not. Upon the vote being taken, Members Hamilton, Hibbard, Hightower, and carried Schmalzbauer, and Chair Gray voted ?aye?; Member Lee voted ?nay?. Motion . ITEM #7 - Committee Members to be heard In response to a question from Member Lee, Mr. Roseto said the Trustees will be reviewing a request to approve funding for a new attorney firm chosen by the PAC to represent the PAC. There will be a transition period between the current firm and the new firm. The new Pension Advisory 2003-0508 4 5/08/03 firm also will meet with staff. The firm of Christiansen & Dehner, P.A. will continue to serve the PAC, including Police Officer Heinz?s case, until the new firm is on board. Mr. Schmalzbauer said he would meet with Mr. Roseto regarding a proposal to amend the current procedure in the Pension Plan that only permits a vested employee who dies to receive one survivorship option. Mr. Roseto said he could not dictate to unions that they should submit their own proposals, however, he said it would be a good idea if the unions met regarding the matter. Member Schmalzbauer said he would be more comfortable first meeting with Mr. Roseto and sending a proposal to each union to start discussions on the topic. It was suggested that the proposal include a revocable decision option in the event that a family status changes between the time the employee becomes vested and the time of divorce or other subsequent occurrence. In response to a question, Mr. Roseto said any proposal put forth regarding this matter would come before this board. ITEM #8 - Adjournment The meeting adjourned at 9:44 a.m. Pension Advisory 2003-0508 5 5/08/03