2015-08-03 General Meeting & General Fund MeetingCITY OF OKEECHOBEE/OKEECHOBEE UTILITY
AUTHORITY/POLICE/FIRE PENSION BOARDS
REGULAR MEETING MINUTES, AUGUST 3, 2015
CITY HALL, 55 SE THIRD AVENUE
OKEECHOBEE, FL 34974
TRUSTEE ATTENDANCE:
CITY OF OKEECHOBEE/OUA
POLICE:
FIRE:
OTHERS PRESENT
Jamie Mullis, Chairperson
Daryl Roehm
Jose Santiago
Bettye Taylor, Secretary
Jack Boon
John Koepke, Chair
Adam Crum
Scott Christiansen, Attorney
Jack Evatt, Bogdahn Group
Janet McKinley, OUA Financial Liaison
Basil Coule, OUA Financial Liaison
Melisa Jahner, Secretary
Robert Ellerbee
Ray Worley
Mike Skipper, Secretary
1. CALL TO ORDER REGULAR MEETING: Jamie Mullis called the meeting to order at 5:02 p.m.
2. PUBLIC COMMENT: Jamie asked whether there were any comments from the public. There were none.
3. INVESTMENT REPORTS: The Bogdahn Group
a) Mr. Jack Evatt, of the Bogdahn Group, presented an overview for the quarter ending June 30, 2015 as distributed.
City General/OUA - The Total Fund Quarterly to Date: beginning 4/1/15 with $10,776,541.00 and ending 6/30/15
with $10,742,039.00. The Total Fund Year to Date: beginning 10/1/14 with $10,085,363.00 and ending 6/30/15
with $10,742,039.00.
Police - The Total Fund Quarterly to Date: beginning 4/1/15 with $8,089,109.00 and ending 6/30/2015 with
$8,023,619.00. The Total Fund Year to Date: beginning 10/1/2014 with $7,646,489.00 and ending 6/30/15 with
$8,023,619.00.
Fire - The Total Fund Quarterly to Date: beginning 4/1/15 with $3,409,561.00 and ending 6/30/15 with
$3,373,989.00. The Total Fund Year to Date: beginning 10/1/2014 with $3,228,162.00 and ending 6/30/15 with
$3,373,989.00.
Mr. Evatt informed that all three boards ended up behind the benchmark this quarter, but overall still in good
shape.
4. PORTFOLIO SUMMARY FROM DANA INVESTMENT ADVISORS INC, AS OF JUNE 30, 2015: There was no
discussion on this item.
5. APPROVE AND SIGN REVISED "ADDENDUM TO CUSTODIAL AGREEMENT" FROM SALEM TRUST:
Attorney Christiansen advised all three boards are to approve this addendum, and then original documents are to
be siqned and returned to him.
6. APPROVE FIDUCIARY COVERAGE FROM AGENT, L.B. BRYAN & COMPANY, EFFECTIVE 10/1/15 to
10/1/18: Each board was asked to approve a three year term for their policies accordingly: City/OUA (annual for 3
years) $3,454.00, total $10,362.00; Fire (annual for 3 years) $1,885.00, total $5,655.00; Police (annual for 3
years) $2,763.00, total $8,289.00.
7. GABRIEL ROEDER & SMITH COMPANY CHAPTER 112.664, FLORIDA STATUTES COMPLIANCE REPORT
FOR THE CITY OF OKEECHOBEE GENERAL EMPLOYEES RETIREMEMENT SYSTEM LETTER AND
REQUEST INFORMATION TO BE PLACED ON CITY'S WEBSITE: It was discussed that it is mandatory to place
the following items on the City's website: Chapter 112.664 F.S. Compliance Report; the October 1, 2014 Actuarial
Valuation Report; the Plan's Financial Reporting year ending September 30, 2014; and the asset allocation and
5-yr history of actual versus assumed investment returns.
OUA REQUEST TO PENSION BOARD REGARDING PLAN DESCRIPTION: A letter dated July 28, 2015
addressed from OUA to the General Employee's/OUA Pension Board was discussed relating to the language in
Ordinance No. 714 (Attachment A) and requirements of GASB 68, to define a classification of either agent
employer or cost -sharing employer (Attachment B). City Attorney John Cook clarified that our current status of the
Plan is best defined as cost -sharing employer. Attorney Christiansen pointed out that should the board choose to
change the plan to agent employer the Ordinance would have to be amended accordingly. The language of
Ordinance 714 sets out that "the total cost of any year shall be apportioned equitably and consistently between logo
the City of Okeechobee and the OUA based on the costs associated with each entity's employees". Suggest the
board consider directing the Actuary to develop the contribution rate based on the Pension Plan and Ordinance
No. 714.
9. OUA NOTICE REGARDING "AGREEMENT FOR PENSION FUND ADMINISTRATOR" FEES: The Insurance
Agent for the OUA recommended the Administrative Services be outsourced for the Police and Fire Pension
Boards, since any person doing Administrative work is only covered for just the plan they are a member. Janet
would continue to service them until October 1, 2015, and then continue for the General/OUA board should this
be the desire. City Attorney recommended RFP's be sent out for consideration. Each board would need to direct
Attornev Christiansen to draft the RFP's for Administrative Services. John Hayford, OUA Executive Director, will
ask board to extend services through November until after next meeting.
10. ITEMS/REPORTS FROM BOARD ATTORNEY CHRISTIANSEN:
■ Reminder that terms will expire September 30, 2015 for Fire/Mike Skipper and Police/Ray Worley (Fire
Member is the 5th member). A special meeting will need to be held to reappoint Mike Skipper.
The City will need to reappoint Ray Worley (police) and appoint a new member to replace Judy Douglas
Fire .
■ All disclosure forms have been submitted.
I
Scott sent a memo to Police/Fire regarding Senate Bill 172. It changes rules with respect to the use of
state monies. A mutual agreement has to be negotiated between the Fire Union and City and Police and
City. Since Fire's union contract has been expired since 2008, negotiations with the City can not be
agreed upon until the fire union contract has been resolved.. If there is no mutual agreement then
legislation will divide the plan 50/50 (50 to City, and the other 50 to the share plan to be divided by plan
members). The shared plan should be in place no later than October 1, 2015, for organizations with no
union, or those with unions, after the adoption of a new contract. Need ballots from fire/police plan
members to express how to use state money. Scott will send a format for the ballot. Since the Internal
Revenue Code tax qualification ordinances are due for Fire/Police, Scott will attach to it for consideration,
a share plan of a defined contribution component that will meet the requirement of Senate Bill 172.
■ Scott will forward to Mike Skipper and Bettye Taylor (Board Secretaries) the State of Florida Division of
Retirement Q & A on how to administer and apply the new legislation.
Also, discussed was an email sent to Police/Fire, (which had been sent along with the email of the Senate
Bill 172), that each board is required to do a budget of administrative expenses for the fiscal year
2014/2015. This should include, attorney, actuary, consultant, (not manager), custodian, travel and
training, plan administrator, etc., and showing a projected amount to be approved for next fiscal year
2015/2016. This budget should be approved before the fiscal year begins, so a special meeting may be
necessary. The November meeting's agenda will need to approve the actual administrative expenses
from 10/l/15-9/30/16.
■ Scott will send an ordinance to Fire/Police/General for the updates to meet the minimum requirements of
IR Code regard to tax qualifications (this is done every couple of years).
■ Jack asked Scott to consider adding to the Gen/OUA ordinance, a language change, "limitations of
investments in international foreign securities from 15 percent to 25 to coincide with the other boards, and
also offer more flexibility. The Gen/OUA board will have to direct Scott to add language to raise the limits.
11. UNFINISHED BUINESS TO DISCUSS IN OPEN SESSION. None.
12. NEW BUSINESS TO DISCUSS IN OPEN SESSION. (Items noted from above). Also, it was discussed whether
the Police and Fire should or would be interested in joining forces since now they have to bid out for
Administrative Services. This is to be discussed in the individual sessions.
13. RECESS FROM OPEN SESSION AND CONVENE IN INDIVIDUAL SESSION: Adjourned at 6:52 P.M.
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CITY OF OKEECHOBEE/OKEECHOBEE UTILITY
AUTHORITY PENSION BOARDS
INDIVIDUAL SESSION MINUTES
AUGUST 3, 2015
CITY HALL, 55 SE THIRD AVENUE
OKEECHOBEE, FL 34974
TRUSTEE ATTENDANCE:
Jamie Mullis, Chairperson Melisa Jahner, Secretary
Daryl Roehm Robert Ellerbee Jose Santiago
A. Motion to dispense with the reading and approve the minutes for May 4, 2015 meeting. Robbie moved to
approve the minutes; seconded by Melisa. Motion carried unanimously.
B. Motion to approve the financial reports as presented by Basil Coule, Pension Financial Liaison: Daryl moved
to approve the financial reports 1-4 as presented on the aaenda: seconded by Jose. Motion carried
unanimously.
1. Check register from April 2015 through June 2015
2. Statements from Salem Trust that reflect activity for General Pension Fund for the months
April -June, 2015, for the following accounts: Rceipt & Disbursement, DANA Investments &
Equity
3. Approve the list of members terminated and/or contributions refunded or rolled over from
4/l/2015-6/30/2015: Lois Falk -Retired, Chris Weeks- left funds (Vested).
4. New members enrolled from 4/l /2015-6/30/2015: Lisa Dawn — OUA, Rodney Tussinger — OUA,
Lawrency Way — OUA.
C. UNFINISHED OR NEW ITEMS:
✓ Melisa moved to approve the revised Addendum to the Custodial Service Agreement from Salem
Trust: seconded by Jamie. Motion carried unanimously.
✓ Jamie moved to approve the Travelers Casualty and Surety Company of America benefit plan
insurance renewal policy effective October 1, 2015 to October 1, 2018: seconded by Melisa. Motion
carried unanimously.
✓ Jamie moved to direct Theora to develop the contribution rates for each board based on the
language in Ordinance No. 714 "the total cost for any year shall be apportioned epuitablV and
consistently between the City and OUA based on costs associated with each entity's employees";
seconded by Daryl. Motion carried unanimously.
✓ Jamie moved to authorize Attorney Christiansen to request RFP's for Administrative Services;
seconded by Daryl. Motion carried unanaimously.
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✓ Jamie moved to authorize Attorney Scott Christiansen to add to the proposed Internal Revenue Code
Tax Qalifications Ordiance, the revised language to increase the "limitations of investments in
international foreign securities from 15 percent to 25; seconded by Robert. Motion carried
unanimously.
D. Adjourn meeting at 7:18 P.M.