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2023-05-01 Item 3_Draft Minutes 2023 03 15 Special MeetingCITY OF OKEECHOBEE POLICE OFFICERS' RETIREMENT SYSTEM OKEECHOBEE FIREFIGHTERS' RETIREMENT SYSTEM SPECIAL MEETING MINUTES, March 15, 2023 CITY HALL, 55 SE THIRD AVENUE OKEECHOBEE, FL 34974 1. CALL TO ORDER Bettye Taylor called the meeting of the Board of Trustees for the City of Okeechobee Police Officers' and Firefighters' Retirement System to order at 4:32 PM in the Council Chamber at City Hall. Those persons present included: TRI ISTFFG POLICE Bettye Taylor, Chair James Pickering, Secretary Ray Worley, Trustee (5:15 PM) Ryan Holroyd, Trustee TRUSTEES Firefighters' Glenn Hodges, Trustee Josh Sanders, Trustee John Koepke, Trustee nTWFRS Scott Baur and Kyle Tintle, Resource Centers Brad Hess, AnclCo (electronically) Jay McBee, DiBartolomeo, McBee, Hartley, & Barnes 2. Extraordinary Circumstances for Trustees Joining Electronically No Trustees joined the meeting electronically. 3. Audit —Jay McBee (DiBartolomeo, McBee, Hartley and Barnes) Mr. McBee presented an unqualified opinion, a clean report for the Police Officers'. The September 30, 2022 fiscal year ended with $9,486,273, down from $12,045,012 as of September 30, 2021. He attributed the decrease to investment results. Mr. McBee reviewed the notes and required disclosures. The assets returned-20.10% in 2022 following many years of gains. The plan has total administrative related expenses of 0.59%. James Pickering made a motion to approve the 2022 audit as presented. The motion received a second from Ryan Holroyd, approved by the Trustees 3-0. Mr. McBee presented the audit report for the Firefighters, also with an unqualified opinion, a clean report. The retirement system had total assets of $4,007,142 as of September 30, 2022 down from $5,632,241 as of September 30, 2021. The decrease in assets was due to benefit payments and investment returns. Mr. McBee reviewed the notes and disclosures. The administrative expenses of 1.11% of plan assets included higher payments to the actuary during the year related to the closure. The assets returned -20.5% in 2022, again after many years of gains. Glenn Hodges made a motion to approve the 2022 audit as presented. The motion received a second from John Koepke, approved by the Trustees 3-0. Meeting March 15, 2023 Page 2 of 2 4. New Business A question was raised about rehiring a prior member of the plan. The rehired member will get a new pension account. 5. Other Business Brad Hess requested the Police Officer's for a fee increase. The last time there was a fee increase was 2011. The new fee will be $18,500. 6. PUBLIC COMMENT FOR THE POLICE OFFICERS' PENSION BOARD There were no comments from the public. James Pickering made a motion to approve the fee increase requested by AnclCo. The motion received a second from Ryan Holroyd. The motion was unanimously approved by the Trustees of the Police Officers' Pension Trust Plan, 3-0. Mr. Hess reported the Boards have very limited exposure to the recent bank failures except through the index funds, less than $1,000 in all. Ms. Taylor asked about the overall bank exposures, again present in the index funds. Mr. Hess said the police plan is still up about 1% for the current quarter and calendar year to date. Ray Worley joined the meeting. Mr. Hess estimates Dodge & Cox holds 0.5% or about $3,500 of assets in Credit Swiss as od December 31, 2022. The impact for these events on the total fun is minimal. The Firefighters' adjourned without a motion. James Pickering made a motion to adjourn the meeting at 5:28 PM. The motion received a second from Ray Worley, approved by the Trustees 3-0. The next regular quarterly meeting will be held, Monday, May 1, 2023 at 4:30 PM in the Council Chambers. Police Chair Firefighter Chair Police Secretary Firefighter Secretary