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SYN
OPSIS OF NOVEMBER 8, 2005 PUBLIC SAFETY OFFICERS BOARD
MEETING
1, Approved minutes of August 1 l, 2005 quarterly meeting.
2.
Welcomed new member Ken Nielson, who was appointed by the Village Council
on September 7. �
3, Accepted resignation of police representative Jason Fleming. �
ved Ed Sabin as Chair and Ray Giblin as Secretary for the coming year, and �
4 APPr� �
dropped the position of Vice President. �
as made by Andrer'�' Holtgrieve, Rockwood Capital Advisors, the =
5, Presentation w
investment manager.
(, Presentation was made by Joe Bogdahn, monitoring consultant.
�, V
oted to do the paperwork required to transfer all assets and o�ose the Wachovia
account; to get the form and ha�e authorized signatones sign
meetin to February 13 as requested by
g, Agreed to change the date of the February �
Mr. Bogdahn, with the starting time for meetings to remain at 8 a.m.
9, Discussed the consultant's questionnaire. he B u gt i onnaaels��il h�s firm
would reaff'irm their answers and send out q
10. Consensus was that the committee formed to meet to clazify the duties of the Plan
Administrator did not need to meet. Ms. Carlisle as Pensi h� o�� led back
to find the best person on staff to handl Tet �mng ��e age d and going through
through Ms. Carlisle. Betty Laur was p p rl
the minutes to make sure unresolved items got pu �et rocess wasicurrently ved
so that things did not get forgotten as��e Past. p
working well.
1
1, Finance Director Forsythe reported her efforts to fhe oard was t at rgY�e
bookkeeping process for the fund• Consensus o t
continue looking for software and report back to the board.
tion with Jupiter Inlet Colony's lack of response to passing�an�� �anCe
12, The srtua et that municipahry s premium
so that the Fire Department could g
discussed. Pension Coordinator Carlisle was to advise all members of the board
the date of the Jupiter Inlet Colony meeting.
13. Voted to renew $2 million fiduciary liability coverage with Travelers Insurance
Company for this fund's pro-ra.ted portion of the $3,961 premium; or if the
1
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{
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G
eneral Employees pension board decided on no coverage, to pay the full
premium.
uestion of relief of fiduciary responsibility
14. Discussed a stand alone audit and the q
for the volunteer board members. This was tabled t oke at the tru t es choo and
Sabin indicated he would contact the person who p
would report back to the lwa�'d. Ms. Forsytheri Bo�d member Genco her `^
board stood and report back at the next meet g ��
motion also requested that an outline of costs be presented to the board as well as ,
ears for future audits, in a table—such as every odd �
a proposal of audit dates and y �
or even year—along with the costs of doing a separate letter to the board. �
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licants for participation in the pension plan: �
15. Approved new app �
Christopher Allen Broedell, hired as Police Officer 9/6/O5; _
Police Off'icer Michael C: Momll, transferred from FRS; and
Kristopher Wilhelm, hired as Fueman 9/19/O5.
16. APP
roved withdrawal of contributions in amount of $8;878•OZ by Jason Fleming,
who left employment 10/18/05.
eceived and filed the Budget Report, which vvas to be a standing report in the
17. R
future.
1 g, Approved payments of $300.90 to Business Se o ia� Consultingj LLC.360.60 to
Hanson, Perry & Jensen, P.A., and $2,000 to B g
19. Voted
to send Board member Nielson to FPPTA conference on January 29, 2006
and to pay the registration fee, travel and per diem.
20, 5ecretary Giblin, who had previously been app
roved to attend the Division of
Retirement school but had been unable t ember, was to check his schedule to see
if he could attend the State school m Dec
Zl, pension Coordinator Carlisle announced a free 2-day conference from Florida
League of Cities and indicated �he planned to attend.
22.
Discussed disposition of 175 funds; this was to be discussed further when it was
known whether funds would be received from Jupiter Inlet Co ony.
Mr. Bo dahn's firm was to research this fund's past holde�ga cla m�could be filed
23. g
Inc. so that if there had been at least 1,000 shares held t
in their securities litigation.
END OF SYNOPSIS
2
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�
AFETY OFFICERS PENSION
TEQU�STA PUBLIC UST FUND
TR
Y BOARD UF TRUSTEES MEETING
QUARTERL _
NpVEMBER 8, 2005
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I.
CALL TO ORDER AND ROLL CALL �
ic Safe Officers Pension Trust Fund Board of Trustees held a regular $
The Tequesta Publ tY of the Public Safety ;
rations Center (EOC)
yuarterly meeting at the Emergency �rida, on November 8, 2005• �e m�t�g"`�� ''
uesta, Laur, Recording Secretary• �
Facility, 3 5 7 Teque s t a Drive, Teq
called to order at - 8:00 a.m. A roll call was taken by BettY
' attendance at the meeting were: V ice Chair Ger KenN elson� ��
Board members m Giblin, and Board membe Consulting LLC
Secretary Ed Sabin, Board member Ray Bog d�
Bonni Jensen, Joe Bogdahn,
attendance were Attorney d Ho�t� Rockwood Capital Advisors (investment
(monitoring consultant); A� Y
eve,
manager),
Pension Coordinator Gwen Carlisle; Finance Director JoAnn Forsyt e; an
Accounting Manager Patrice Monaco.
II, APPROVAL �F AGENDA
M Tr_
' Genco requested that items 10 and 12 be �� Sab n ma a mo on to
Vice Chair 5ecretary
had to do with a plan administrator. Interim
e a enda as amended. Board member Giblin seconded the motion,
approve th � roved.
which was unanimously app
IIL APPROVAL OF MINUTES
1. M��N � st 11, 2005
rd member Giblin made a motion to approve the minutes of the Augu
Boa Interim Secretary Sabin seconded the motion,
quarterly meeting as submitted.
which carried by unanimous vote. .
Iv, CHANGES I N BOARD
MEMBER5HIP ointed
ctin Chair Genco welcomed new member Kun ed t at the board had recev ed the
2, A g
by Village Council on September 7, 2�05, �'d �O pension Coordinator GwenCar1isle
resignation of Police Representa.tive Jason Fleming. g g olice representative.
indicated she would follow up with Chief Allison re ardin a new p
�
B p,p�gD OF TRUSTEES pFFICERS PENSION TRiTST FUND
TEQITESTA PiTBLIC SAFETY
MEETING MI �
November 8, �
PAGE 2 __ --------_--------------------- ----------------- :�
-----------------------
3• M�— T -- I� to accept the resign.ation of Police Representative
Interim Secretary
Sabin moved motion carried unanimously.
Jaso
n Fleming. Board member Giblin seconded;
INT OFFICERS TO SERVE FOR ONE YEAR TER� • from
V, APPO Chair
erim Secretary Sabin nominated Geraldine �nc Genco nominated Ed Sabin,
4 Int ; a
N
oyember 2005 to November 2006. Ms. Genco declined. Ms. .
who accepted.
TION: 'n as Chair; Board member Giblin seconded;
M_. �----
Acting C6air Genco nominated Ed Sabi
motion carried unanimously. osition of Vice
AttorneY d created the position of Vice Chair to �
Jensen advised that under ha te Sta.tute there was no n �
5. this board
Chair--o�Y C�au �d Secretary, Jensen advised that the p1an dO nion that the
meetings in the absence of the C�h�air. $�°az member Genco expressed her op
not sho oul l �et h d of that positi
board sh g
6. M�_—T �N' Giblin as Secretary• Mr• Giblin accepted and the
Board member Genco n ed b�un �mous vote.
nomination was approv Y
�. pgESENTATIO
�, Presentation by
Investment M�l Advisors, provided a presentation. n �� °� �e at
Andrew Holtgrieve, Rockwood Cap m�rket
that age 1 in his presentation booklet w Hol�e�e e xe the begi�g
advised �
the end of the period, in this case 9/30/O5. �• g d�$2�g57,300. Cash
ue ercentage of portfolio, estimated annua1 income, and curren
value, ending market val , p
ield and the changes in this quarter. The ending ba�anCe �'as rep
y ort time. Inception of the account had er had bee a roller
had been included for a eerY Sh � .�
ex lained that page 2 broke down fixed� mo and es n th third q ,�
Holtgrieve p cted m
� coaster. The Federal Re kin to slow the conomy and another 1 /4% raise was expe
Federal Reserve was loo g nd w � positioned very
next two meetings of the
Fed before Mr. Greenspan retired bec fi se of inflation concern •
Infl
ation was the number one nemesis nfr tes by the Fed. P�age 3 contained abreakdown
defensively to withstand fut�e increases 1
.�i
:, �
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OF TRUS1'EES FICEgg pENSION'I'RUST FUND
i EQUESTA P'UBLICS �ETY �F
MEETING MI2NUT5
November 8, > ;'
PAGE 3�� _-- --------- ---------------------------------------- S�d fell short of the
� � how the fiw.d comp�ed to a benchmark• T� oo d an d yleld to
of characteristics and e uality had been very g
osture• Averag Q �, new money fi'om
index, which showed a defensive p azed to the benchmark's 4.8%• e � �eas�es had
maturitY for t h i s f u n d was 4•6% COmp re a d 6 0/ 4 0; in October 10-y eT �o� t s o f
enerally sp raril and larg
contributions was received it was S uities were reviewed. Equity
• smaller am°unts were allocated to cas �t e P° y
been purchased, in the portfolio. Page , q
cash w�e ��ocated as sho� � q �� f�xed income. '� ��� �a S s e ctorr W '�S
markets had done better in So �ere had been no in We�actual and not annualiZed.
negative pe�o�er at this time, _
ortfolio' s returo since inception was a1most 11 /o. Returns , v ersified. 5ector weighting �'�
p rtfolio malceuP of 39 stocks, nicely �e Energy made up the largest
page S looked at the po a e 6 and had fO»OWe
s were reviewed- Chesape
reviewed. The top 10 holding urchases were listed on p e 7 and g 27 o f 39
rtfolio. Sales and p
sector of the equity I� S for each portfolio were listed on p� es 9-14 contained _
the model. Actual holding rofita.ble at this point in time• pag
ositions in thi-s Portfolio were p
e and it was believed the Fed would mai e�131�0� d
p orting t�elr stanc , P g
economic data suPp to control inflation.
oint it was felt stocks were a j
on moderate rate � bond ri�es and value s ocks. At this � p the presentation booklets ten �
comp�son between P ueste
Holt ' eve indicated there was one organiza tlon a l i s s u e i n
better buy than treas�es' B°�d mem ber G e n c o T e q but ass�ed �e b Oazd �
days in advance in the future• � firm to Pu�SUe other interests,
that Frank Aten would be leaving
would not affect what their firm did.
1Vionitoring Consultant value and that
g, Presentation by resentation booklet, noting on paSe 2 the ending
Joe Bogdahn reviewed his P 'eve; M�'• Bog�
all balance in W achovia. Board membeor1Genco asked whY •
as of 9/30 there was still a sm Mr. H�
dahn's ending balance was different that that provided by � �e time
Bo '' tion and report back to Board memb �Genco. Bo�d
g were us g
indicated he would do a reconci la
r Genco commented the numbers should be the same if they in total
membe , ne did not account for the differenc�es, andu ead if Mr•
period and adding Wachovia mo y eS , that cash w
Bogdahn v�'as adding cash, to which he responded y
Genco commented the difference was e s w e
performan�e• $ O�' d m e m b e r rt Re �,�, e r e t i m e w e i g h f o r
1VIr. Bogdahn went on to review his rePo a e g��e e9 �� pl� e n d ed
dahn reported �e big differences were sho g� � Bogd� recomm
net. Mr• Bog 9/30 the total fund had been up
the ast one year ending soon as possible. Ms. Monaco indicaa had authonzed
p from W�hovia as ented the boar
moving the money Carlisle
d to sweep t1�e account• Discussion ens �ed. Ms.
be needed to close the account. B ard member Genco co �coun
transfer; they �ust needed to be
indicated
she believed Wachovia had never been told to close the a
,
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BOARD UF TRUSTEES pFFICEF.S pENSION TRUST FUND
TEQU�TA PUBLIC S�ETY
MEETING MI2NLTTES
November 8, _�
PAGE_ 4 �-----------------------------------------------------'
TION: o do the pape�'ork required to transfer all
1Vi0 .___ atories
Board member Genco mad a a mount; to get the form and have authorized sig�►
ded the motion, which carried by unanimous vote.
assets and close t6e Wachovi
s�gn it. Secretary Giblin secon .
other than investment B �d
dahn advised that cash flows should ated hecwas consistent in his reporting• �
]Vir. Bog B � �ndic were included
monies when they came in.h� to show fees net in the Perform�Ce' �B �; �vised that
member Genco noted theY ��er than having a separate chart• M�• g
almost invisible to the board, iece was com�ng out. =
the equity and fixed income p �uld be
as discussed. M�'• B�gd� asked if thrnee J��eri ri� she liad
The next meeting �te W FebruarY 13 • Atto Y
moved from Tuesday,
FebruarY 14, to Monday,
the l3th; ho"�1ever, Boazd member G no� Boazd m e em�r Geno
a conflict with Monday o � e Was there were
endin , to which the resp to o �ead and have the meeting
�egal issues p g then she would say � e � e next meeting from
indicated with no legal issues pending uest to chang
when requested. Chair Sabin stated there was a req Finance Director Forsythe asked if the
February 14 to February
13, which would be at 8 a.m. overtime. Chai�' Sabin
meeting could start at 8:3 � instead of g, so she would not ha�e to pa et on with their day and
so board members could g at g and Ms. Forsythe
commented the meetings Bo�d m mber Genco suggested starting
he preferred to stay at 8;
could let her employees ga e�'�Y•
1VIr. Bogdahn responded that was a ta�
uestioned foreign tax withholding. �ained that t11e
Ms. Monaco q "�, a � that was withheld. It was exp
from �R' S an ust an expense associated with t�e
than eame t1u'ou� foreign equities and this was J
fund was p�'�h��g ents had a right to tax such investments.
investment, and 99 foreign governm
VII, UNFINISHED BUSINESS
Consultant's Questionaaire Jens��
9 • lisle asked if a questionnaire shoul o sb�A�o� eac
Pension Coordinator � explained that it was tarSeted to m u
c o n sultant• Mr. Bog the 5EC on business
ad was different; t his on e w o u l d onl y be
the uestions came ou t o f an i n vestihation conducted Y �,ers
advised q The one that Dana
investment consultants�. � Mr Bogd� noted tl�at his firm W°Uld reaffirm theu ans
required from �'- $Og uestionnaue again.
annually and send out the q
ombined since both had to do with the Plan Administrator)
(Items 10 and 12 were c ,
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gpARD OF TRUSTEES
TEQUESTA I'UBI•�C S�ET� OFFICERS PENSION TR.UST FUND
MEETING MIr�U1'ES
November 8, 2005
PAGE 5 ----------- `;
MN Discussion of Plan Administrator - Committee to meet following appointment
10.
of a New Chair of the Board
Pension Coordinator Carlisle commented that on 1 ct ono� The board d not plan
about the Plan Administrator and lus or her fun Finance
administrator—the boazd administered 1 km �to et ogether to detetmine the� of
Director, and Chair. The committee was S g
e ach of those positions. Ms. Carlisle advised she r s n ted t h e i n f o r m a on to board; '
coordinated the agenda, got documents together, and p
the Finance Director was overseeing �e � ethepto dec de tho e pe ple w e
requirements; so it was just a matter of getting g
do, and it was not as big a question as before whe eet an wrihe a lst of the gf that was
Plan Administrator. The committee could sttll m
needed, but she thought they had each fallen into theirht ther had been a need to find one
point. Finance D�rector Forsythe commented she thoug
person the Trustees could go to when they needed lisle ow filled, that Ms. Carl se
thought that was the intent for the position Ms. Car
could find the best person on staff to handle things, wit ed out�so ell because Ms. C lisl
Ms. Carlisle, and she thought that was why this had turn
was able to do that. Ms. Carlisle commen �ha had ee ened; actua 1 Betty Laur was the
brought up and a year later someone asked PP
one who put the agendas together, she went through the ues had been totally droPP d� e
had not dropped anythinS, and as far as she knew no is
this process started. Ms. Carlisle advised that the comma �� n he joined the board two�or
that was the desire of the board. Chair Sabm commen
three years ago, Betty had been there plus only one representative from the Village, and now
there were several and they seemed well coordina�ed an� �°�e pens on board. t Board
everything. Ms. Carlisle reported they spent a 1
member Genco thanked staff for the agenda book. Bo su er a ob. ab Cha d Sabina ndi at�ed
Genco indicated they thought the staff was domg p J
everyone seemed comfortable and commented as long as everyone �en some time could S
arrangement, it could continue, but down the road if issues came up,
spent on this.
12. Report by Finance Department regarding results ��e boo ing pro ess for
municipalities to find out the software used to help manage P
the fund
Finance Director Forsythe advised she had contacted oah�ei o with F orida League of
did not have software—they either hired an admirustr
Cities, or were with FRS. She talked with a larger, medium-sized municipality, and they had
BpA,RD OF TRUSTEES
�QZJESTA
piTgLIC SAFETY OFFICERS PENSION TRUST FUND
MEETING MINUTE�
November S, 2ao5
�'� 6 ____----________------------------------------------------------- ternet
She had researched o e�bu could
had an in-house a�lrustrat �o ook atr and found two but did not ha�e prices Y ent's work
to see if there was software
continue. Chair Sabin favored continuing if i t � be a big help—�1 enrolling and
load. Board member Genco commented i
contnbutions
could be computerized and when there was an audia a� W�o be h r u the
trail. Board member Genco commented that if the soflwaree ight pay for either a portion
V illage could use it for Human Resources as�wel� �e ���line the i�►�o�ation �� f.
af it or all of it, and she felt it would be a big �n
erk could do input rather than ha�ing �e �inancial to continue t�look for softwa�'e and
a cl e would
the board was that Finance Director Forsyth
report to the lward anYthing pro�sing.
11. Discussion of House Bill 1159 pe��mng
Fire Departments who provide all of
the fire p
rotection services to another municipality through an Interiocal agreement to
collect premium taz from the other municipality and there had been
Attomey Bonni Jensen advised �e b a ent h mi unde stood, and she had sent a letter to
communication to her, which she had app Y
Jupiter
Inlet Colony. The new law was effective October 1,ett ��d b en sen and aut�
under it would be the end of March, 2006. At this P ement. Chair Sabin confirmed with
document prepared for Jupiter Inlet ColW�y i q� ed to take action. Board mem a e ain
Attorney Jensen that Jupiter In1et Colony
commented she had hoped one of the board member a there had been no filed or
to them with sensitivity so they would understan be��ted
threatened where they had said the Fire Departm �an a pens on problem and needed to be
by a postal zip code problem. 'This vvas more
1 tactfully. Board member Genco commented she thsu Bt��al� mber Genco
handled real y familiar with tiv
be the right person, and Chief Weinand was very uestions. Pension
cautioned that the persons attending should be prepared to answer q
re orted she had called Jupiter Inlet Colony the pre lookin at this as a
Coordinator Carl�sle p so she didn t know if they wer g � go to
J Manganiello but had had no reply,
ented if this dragged on, the Village
le al roblem. Boazd member Genco advised if she�w�as available she would g
g p Giblin. Chair Sabm co
the meeting with Secretary Jensen advised the b��'d
would be providing services but not getting the money. Attorney �� could
had
no authority, but it was their obligation to make S �lin commented the money would be
to get the assets into the pension plan. Secretary Glb ested ossibly the boazd
going to the State instead of the pension plan. Chair Sabin sugg p
in . Pension Coordinator Carlisle agreed, stating this could be presented as
attending a meet g total tax
t in front of the Jupitez Inlet Colony Council—it w n h d a very high �n �eu
public commen
agenda. Board member Genco commen te d t h a t J u p i t e r I n 1 e t C o o y
i
t
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1
gpARD OF TRUSTEES
pLTBLIC SA►FETY �FFICERS PENSION TRUST FUND
TEQUE.STA _
MEETING MINUTES
November 8, 2005
PAGE_ 7M_�_�_M__-------__..------------------------------------ ----
nt and this should be a lot of money for the pension. A�°�rn �lt es there ha been
assessme , ro e taxes, and in many mu p
the firefighters benefited from P P rtY benefit for Jupiter _
tre
mendous benefit. Board member Nielson asked if � read �col ecting the tax� but it was .
Inlet Colony. Secretary Gibhn responded they were Y
he Sta.te. Chair Sabin noted it sounded political rathe o��e Juprter Colony
going to t
Ms. Cazlisle to advise all of the members of the boaz'd ters show up in uniform• Secre � _
Boazd member Genco suggested the firefigh
meeting. ��terlocal agreement. Attorney Jensen a�dvlsed th�
Giblin explained there was ali�adY iter Inlet Colony had to pass an
interlocal agreement would not suffice for this mae�e�r--Jup
rovision passed this y �
ordinance—this was a new p ,
13. Renewal of Fiduciary Liability Coverage e�� �sk Manager, "'�as r�ommending
Pension Coordinator Carlisle advised that Dan� � 0�3,961. The General Employees Board
Travelers wit h $ 2 m� l l i o n covera ge and O�cers Board would pay $ 3, 2 1 g— a P P xOV�s were
would pay $743 and Public Safety
needed from both boards.
MO__._TI�N: rove a ment of this board's pro-rated
Board member Genco made a motion to app p y liability coverage
portion af the premium of $3,961 to'r��el General Employees Board decided on no
in the amount of $2 million, an O f lcers board would pay 100% of the premium.
coverage then the Public Safety
Secretary Giblin seconded the motion, which carried by unanimous vote.
14. Discussion of whether a full �he board wane d to do a sch dule for audits so that it
Pension Coordinator Carlisle asked if
would be known when an audit would be done and �n audit every y� Last year they had
Director Forsythe advised that actually the board got a
whether it was necessary for this
re uested a stand alone audit. Ms. Forsythe ad as�0 she believed there ha
en a
9
misunderstanding, and she had spoken to the tate that most funds were included in
board to have a stand alone audit and they had advised no,
—if the were just issuing financial statements that We one who h b ought t1uR
the CAFR Y
they would not accept those. C h oolaanld he had not�m sunderstood knew it �e �
up after attending the trustee s
re uired. An attorney stood up in one of the classes and advised if the boar acce were not
9
e
CAFR that had other financial information a �tees. e Bo d member Genco ommented
getting an audit for protection for the board o � o f the CAFR. Chan'
she thought the board was given a separate one even though it was p
�pARD OF TRUSTEES pFFICER3 pENSION TRUST FUND
f EQU�TA PUBLIC SAFETY
MEETING MINUTE�
November 8, 2 5 M
PAGE 8 _�r____---,.___�.. ------------------- -- ------------- �cial information
�~ inion it was given as suPPlementary ;
ou read the op sed to the trustees. Chair Sabm `` �
Sabin advised no, if y e Council as °pp° et know�edge and he had t�t
and the opinion was directed to the Villag tee school to g tten for anybodY
commented the board had sent � he advised the audit was a e reason it was ��.
e Discussion ensued =�
knowledg . W h o relied on that audited financial sta.tement an ;
vr�ho was a third partY sed to give an audit report back
could change the numbers•
made to the Village Council was �ea�o�ahon becausetheY •��ting �eY �tere �'
� �e people who worked vv�th � �
o su ested askinS t�e auditors whether i e do�'� a
' Sabin commented the boa�d would have a more difficu t tune
C � inion. Boazd member Gen � �on letter. Ms. Forsyth
party to that op nsion board a separate op e �cause �e auditors
the audit theY could vvrite each p� e � there would be a charg
e, Chair Sabin aS� �e indicated there would not be extra work.
there would be a charg e of $q.,000 to $6,000. Ms. Forsy�e
would be doing additional work. Ms. Fors ublic companY
would there be a charg
Chair Sabin asked then whY —Chair Sabin advised he was a CFO of a p
commented he did not understand e commented auditors were indep
endent and were not
Ms. Forsyth en
and he did understand• Work—they were like doctors who W n� l�n�° e�eas�� c
allowed to do any of the ut more time . hln that
orted, and identify certain risks and p
could be supp the were saying they had looked at this and did noe�fi �o a ��e a
wrote the audit report Y ��at if it were chan8 tee and a
were materia1 mistakes they did not find anyt • g b be a board trustee
din of the finan�ial statements. Ch oi��bb Tys�yed as a�
different understan g ersona11iabihTy r�SP res nsibihty that he did not
volunteer who did not wish to have p
mber, he was looking for the level of assurance and fiduciary �
me he commented he did not; Chair Sabin responded he had� e
have that exposure• Ms. Forsyt
ented she thought ofaudit
'tors were doing a full audit and that is the tYPe
told otherwise at the trustee school o�'d member Genco co �e difference was
Director Forsythe was saY�g �e a
were addressing the letter to the board, an
the board would get if theY e Council, and asked to find out what the a� be�a $ �� d
� were addressing it to the V illag for which there migh
charge to v�te a separate letter addressed to the trustees,
ented it would probably be about $4,000 because it would e
he comm ented they were writing the same exact
$204 fee . Ms. Forsyt ension lwatds
a stand alone opinion. Board member Genco comm
' a e Council and they should be able t e�t e So here� hou d not be a big
letter to the Vill g and � ` ,�, or k was exactly th Jensen a��l�d
that said the sa�e �`g'
vised her that the difference was the leeeW�
orne
' rence. Discussion ensued as to �'hat a a�uditors looked at. e d h
diffe
she had spoken with another auditor who
he stated there should not be a diffee school and he kne � w'as not a
analysis; Ms. Forsyt res nsibility of �S
asking to focus on one issue that a o� v f tth Te w� a fiduciary d� the ansv�'er was
State requirement but he wante lt
ci responsibility, then he was okay ��
d from a financial sense without an audu report duected to is o
boar e uate to relieve the fid �'Y
no, that it was ad 9
�
gpARD OF TRUSTEES E,I,Y OFFICERS PENSION TRUST FUND
TEQUESTA PUBLIC SAF
MEETING MINi.JTES
November 8, 2OO5
PAGE 9 ------------ ---------------------------------------- e but he was �
�� r �� N M N ust one voice on the board--th ,
subject to what the board wanted to do—he was J �
reacting to �+hat he had
been told at the trustee school. Board me abe�s ��e�s o�e
eed with Chair Sabin. Ms• Forsythe ask aud t reports�and f�e �O�ation was wrong
a gr t securities based on
SEC that people bough
there was recour
se back to the people who did that. Chair Sabin �o� S We ncorrect, but
�e people who taught at the trustee school, and he was not say '
• ormation as to how to run a board• Board m Vi ber e Counc�and ,
he had to rely on theu � �� �e full report for the �� �� ,�e ;-
sta.ting
� �ard should get a letter along �;
. Fors e t o fi n d o ut the cost to do t hat b Gen c o k e d th a 1Rac�� Co hen
a s k e d M s Y� e B o a r d m e m
auditors were looking at �"�as �e � '
ive a r e s e n t a. t i on and explain it to �e �aza emen t a l a n f Q r m a ion in
come t o t h e b o a r d an d g p oke at the tNStee sc hoo l
board wanted an audit opinion addr ould contact the p rson h� PP dent re rt
the CAFR. Chair Sabin stated he w Jensen stated she felt an indepen P�
and would report back to the board. Attorney tin . Chair Sabin
more information than the C�R• Boa�'a ext mee egco asked t1�at
would give the trustees rsonal
� Ms. ForsYthe find out where the board hel� he�V'illagebbut he d d not want to � 1� r also
stated as a vo lun tee r h e w a s t ry i n g t o P �,�,ere looking at the
s. Fors he stated she could ask the audit le asked if they e C A�
liability. M �
protected board members. Pension Coordinator Ce 11 Ms. Forsykhe responded Village staff
-- e a ent was not for a report, it was for an op��n• C�u Sabin
investments when they d�d the audit for the Vil ag • ation from the pe�on
actually did the report t P Y� et the uiform
advised he did not care what the auditors said he wo�d g
who had been at the trustee schoo
MO T IDN. ade a motion to table this matter to the II costs�be p esent d to
Board member Genco m
dit dates and years for future audits, in a t�a�bl �
the official information had been oa tained and that an out ne o ard
the board as well as a proposal of
such as every odd or even y
ear or whatever the board wanted to do reg Giblin
a se arate letter to the board. Secre ary
audits—along with the costs of doing p and then the board
'on. During discussion of the motion �Chair Sabin asked or
seconded the moh ed to the February mee g,
clarification that if this were delay a�te report, when would that occur. 1�s•
decided the auditors ne�d�e auditors were supposed to come in October 24 but that
Forsythe responded tha mber Nielson commented he would likea of 'ust t t6e
had been de la y e d. B o a r d m e
cial comfort t6e board would get from an au di t to t h i s b o a r d l n s t e a
f i n a n �. Jen s e n a d v i s e d t h a t t he anal ysis in the CAFR w h t 6 a t o d
Vi l lag e. C o u n c i l. A t t o Y o t hr o u g
document and many board members wou l d n o t t a ka d t t the Pen ion fund as a s t an d
stated her question was how much attention w as p
1
i
!
�
a
�pAgD OF TRUSTEES pFFICERS pENSION TRUST FUND
i EQUESTA INBI'�� �
MEETING M 2005
November 8, wr __
PAGE_ io __��------ ------------------------- ---------- ielson asked if the
�� M Board member N _
lone item when it was included in the CAFR• •,�, within
a --if they wrote a separate letter woued� here be any
auditors signed an opinion letter J eosen advised she bel►ev ;
de th analysis, and �
additional comfort for this board. A to have that type of an in- P �
, res onsibility had said the level of
the board s fiduciary P
t6e board of trustees wouid be differentented
'tionaUy she had asked some audito othe difference and t ey m
addi f t
material t6at they would b�ng as supplemental information. Chair Sabin � oo to the }
if it were included in the CAFR bave a direct relationship as '
do a scope of work that was a different level and the op'
they would have to and� it was bettec to
e which would be an indirect
board would be direct relationship, ber Genco advised that up until
osed to being inc�uded in the C�R Boa r d e mem ag ' Villa e of
°pp res onsibility.
relationship of fiduciary p Sis than typical and had advised the
now the auditors had done more a She sug�e3ted to table this for more�nf�rmoning
any irregularittes� which was why uestioning their work, he was no q
thing.
Chair Sabin commented he was aot q ere would be approP�ate
the o inion Pag�-'"who it was addresse�dt o—that was the on
anything beyond p reed with him an
Board member Genco stated she ag sk that question there
answers at the next bo
ard meeting. Chair Sabin commenteuld a b�ard was also gowg
to talk about sending someone to trustee school and t f�Y�� as to how to run the board.
because that was w he r e t h e i n f�o t ble this 'i em m � g
Motion carried unanimously t
�IX. STANDING REP�RTS
15. APP
roval of new apPlicants for participation in 1'ension Plan
her Allen Broedell Date of Hire: 9/6�05 Police Officer
Christop Transfer from FRS Police Officer
Michael C. Morrill Date of Hire: 9/19/OS Fireman
Kristopher W ilhelm
16. Approval of Beneficiary Cbanges
None � tnent
withdrawal of contributions (emploYees terminating emp Y
17 gequest for uesta)
w it� Village of Teq
Name
Date of Se aration Total Amount
BOARD OF TRUSTEES
TEQUESTA PUBLIC SAFETY OFFICERS PENSION TRUST FUND
MEETING MINUTES
November 8, 2005
PAGE 11
Jason Fleming, Police Officer 10/18/OS $g,g7g•�2
18. Rat�cation of withdrawals made since the last meeNng on 2 signature basis:
None
MO�
Board raember Genco made a motion to approve agenda items 15, 16, 17, & 18
including the amount for Officer Fleming of $8,878.02. Secretary Giblin seconded the
motion, which carried by unanimous vote.
IX. FINANCIAL REPORTS
19. Statement of Accounts (July-September 2005)
� Pension Coordinator Gwen Carlisle adv'ised that the statements had been included in the
packet books and that Salem Trust statements were very complete, and the Wachovia account
had already been discussed. Board member Genco stated the statements of accounts would
be received and filed.
20. Budget Report .
Accounting Manager Monaco presented the budget report. Pension Coordinator Carlisle
explained that if the board decided they wanted an audit, that would need to be added. Ms.
Monaco advised that all numbers between police and fire were pro-rated based on the asset
value, and for each meeting she should be able to provide a revenue and expenditure report..
Board member Genco stated the budget report would be received and filed, and that this
would be a standing report at every meeting.
X. PAYMENTS TO BE REVIEWED AND APPROVED
21. Business Services Connection —
8l11/OS meeting and minutes $ 300.90
22. Hanson, Perry & Jensen, P.A. $ 360.60
23. Bogdahn Consulting, LLC $ 2,000.00
BOARD OF TRUSTEES
TEQUESTA PUBI.IC SAFETY OFFICERS PENSION TRUST FUND
MEETING MINUTES
November 8, 2005
PAGE �2
. MOTION:
Board member Genco made a motion to approve payment of item 21 -$300.90 to
Business Services Connection; item 22 -$366.60 NieLson se onded moNon whi h
$2,000 to Bogdahn Consulting. Baard membe
carried by unanimous vote.
XI. NEW BU5INESS
24. Consideration of sending a member of the board to Trustee School
• FPPTA trustee school Jan 29-Feb 1, 2006 at Sawgrass Marriott in Ponte Vedra
Beach and State Division of Retirement Trustee School December 7-9, 2005
Boazd member Genco commented she felt the board could afford to send two members. Mr. Giblin
reported he had been delayed in attending trustee school and had not gone in October because of a
conflict in his schedule. Attorney Jensen advised that the free State conference was in December,
and was to be held in St. Pete. B ne fo h m. S cretary G b n stated hewou d 1 ke o att nd the
school in Ponta Verda would be fi
State Division school December 7 through 9, but would have to look at his schedule because the
class he needed to take kept being postponed, but he would go if there was no conflict.
MOTION:
Board member Genco made a motion to send Board member Nielson to the FPPTA conference
in January and pay the registration fee and travel and per diem. Secretary Giblin seconded
the motion, which carried by unanimous vote.
Chair Sabin noted that Secretary Giblin would check his schedule as to whether he could attend the
State school in December.
25. Invitation to attend Florida Municipal Pension Trust Fund (FMPTF) and
Florida Municipal Investment Trust (FMIvT) Member Workshops on November 30
and December 1, 2005
Pension Coordinator Gwen Carlisle explained that an invita.tion to attend a free 2-day conference
November 30 and December 1 had been received to attend a Attorney Jensen advhsed as
to attend, and it was available for any board me
directed towards their services; that they provided a bundled service. Ms. Carlisle advised she would
attend and report back as pension coordinator. Board member Genco advised if Ms. Carlisle wanted
gp�1RD OF TRUSTEES
TA PUSLIC SA�ETY OFFICERS PENSION TRUST FUND
TEQUES
MEETING MINU'TES
November 8, 2005
PAGE 13 -------------------
� M +^�� r N � would su p d she would like to do
to attend one of the other schools she p ort it. Ms. Carlisle responde
1 but ri t now had to attend two a conferences year for her position as V illage Clerk.
that eventual y, �
Board member N
ielson was excused and left the meeting at 9:56 a.m., stating he had another .
commitment.
2(, Discussion of disposition of 17S funds
Secretary RaY
Giblin noted this ha.d pretty well been covered, and� the firefighters needed to get the
fore worrying about distribution of the benefrts. $O a �am�e firefighters had been
funds be Giblm respon
coverage of additional medical benefits. Secretary y ood 10 ears so funds
doing that from their individual contributions. eda lc °�t be, �e�firefighters did not want to get into
for those benefits needed to be placed in separa
' n where they had benefits now that had to be cut later, and �al evaluation ghould have a
a situatio
Attorney Jensen advised the money was earmarked and nee e l�ned there were amounts set aside
P
separate page analyzing those numbers. Attorney Giblin asked if things went through with
each year for police officers and for fixefighters. Secretary
Jup
iter Inlet Colony would those funds be separately e �� ' a� l ocated 5 Discussilongen ued. Board
Jensen advised it would come in as 175 and then could e ett �e money from Jupiter Inlet
member Genco commented when it was known if the fund was g
Colony then a decision could be made about what to do with it.
XII, ANY OTHER MATTERS
2'7, Information Items:
a News Scan and Research Memo developed by Gabriel, Roeder, Smit
)
& Company
b� Proof of Claim and Release received from Concord EFS, nc.
Securities Litigation
Pen
sion Coordinator Carlisle commented that the board neeldedes. Attorn y Jense adv sed that
pursue this to see if this fund had ever invested in theset �S form, a�d she recommended making
the fund was a record holder of this stock in order to g . t as"�,ell
' c l a s s a c t i o n s e tt lement. She had read where $1.6 billio e l t h e b o a r d m i g h�e �ble
a c l a i m i n t h i s e s o f s i t u a t i o n s, an d f
because claims were not being made in t hese ty p could review very simply the custo dia l
file a claim. Mr. Bogdahn commente d t hat his com pany
tatements back to October 2000. Ms. Carlisle asked w ecomme d tha one�of the Portf°
s
Jensen indicated she could do it; Board member enco
' Attorne Jensen advised that Salem Trust performed this a�� commen �
managers do rt. y ive them past history. �' g
$50. Mr. Bogdahn stated that his firm could g
)
gpARD OF TRUSTEES E,� OFFICERS PENSION TRUST FUND
�'EQiTESTA PUBI.IC SAF �-
MEETING MINUT� �
November 8, 2005 �
PAGE 14 ------------------ ; - :
--------- --------
------------------- u
------------------- - `
be back in his office for a co ple of days but Board member Genco Seazc
he was not going to rovide to Donna. out if the
this. Ms. Carlisle gave him the full packet to p
t result in only getting $g, and recommended first fmding �:
c o m m e n t e d t h e c laim migh ber o f s har e s• B o�' d m e m b e r Genco rec a� l a p� � �
fund ha d he l d a s i g n i f i c a n t n u m
en advised that on an ongoing basis Salem T�� _
had not held at least 1,000 shares not to bother wi t h i t an d t o t a k e a�
Jens were not the
approach in these si t u a ti o n s. A tt o rn e y e�ey charged �5 0 for ho l d i n g s w h e n t h e�y � �
would perfo� �at service with no char ented if it was going to be worthwhile to g
custodian. Board member Ge for et� �
file and pay the fee, otherwise g
II. COMMUNICATIONS FROM CITIZENS
XI
There were no communications from citizens.
XIV. ADJOURNMENT
er business to come before the board, the meeting was adjourned at
There being no furth
10:05 a.m.
Respectfully submitted,
�� ����
�.����ti f� ;
f getty Laur
Recording Secretary