HomeMy WebLinkAboutDocumentation_Regular_Tab 06_12/14/2006TEQUESTA PUBLIC SAFETY OFFICERS PENSION
TRUST FUND
QUARTERLY BOARD OF TRUSTEES MEETING
AUGUST 7, 2006
I. CALL TO ORDER AND ROLL CALL
The Tequesta Public Safety Officers Pension Trust Fund Board of Trustees held a regular
quarterly meeting at the Emergency Operations Center (EOC) of the Public Safety
Facility, 357 Tequesta Drive, Tequesta, Florida, on August 7, 2006. The meeting was
called to order at 10:30 a.m. A roll call was taken by Betty Laur, Recording Secretary.
Boardmembers in attendance at the meeting were: Chair Ed Sabin, Secretary Ray Giblin,
Boardmember Ken Neilson, Boardmember Robert Neier, and Boardmember Kevin
Pittman. Also in attendance were Attorney Bonni Jensen, Joe Bogdahn from Bogdahn
Consulting LLC (monitoring consultant); Pension Coordinator Gwen Carlisle and
Accounting Clerk Monica Rahim.
II. APPROVAL OF AGENDA
Amendments to the agenda: Under Any Other Matters: Distribution of Chapter 175/185
funds update to be provided by Attorney Jensen; Change the amount of the Salem Trust
invoice (agenda item 20) to $637.63.
MOTION:
Boardmember Nielson made a motion to approve the agenda as amended. Secretary
Giblin seconded the motion, which carried by unanimous 5-0 vote.
III. APPROVAL OF MINUTES
1. MOTION:
Boardmember Nielson made a motion to approve the minutes of the April 18, 2006
quarterly meeting as submitted. Boardmember Giblin seconded the motion, which
carried by unanimous vote.
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IV. CHANGES I N BOARD MEMBERSHIP
2. ACCEPT RESIGNATION OF GERALDINE GENCO
Chair Sabin announced the resignation of Geraldine Genco had now been received in
writing, effective May 13, 2006. Pension Coordinator Carlisle asked when a
boazdmember was also a member of the Village Council, as in Ms. Genco's case,
whether a Form 1 F needed to be signed by that person, since Ms. Genco felt she did not
need to sign the form. Attorney Jensen advised the Village itself should be in contact
with the Supervisor of Elections office to make cleaz there was a new member on this
board and that Ms. Genco had been holding two offices, because a 1 F form did not need
to be signed if the person was still on another board. Ms. Cazlisle advised she had sent a
letter to the Supervisor of Elections office advising them Ms. Genco would still be on
the V illage Council. Attorney Jensen advised to make cleaz to them not to expect an F 1
form from Ms. Genco for this boazd.
MOTION:
Secretary Giblin made a motion to accept the resignation of Geraldine Genco.
Boardmember Nielson seconded the motion, which carried by unanimous 5-0 vote.
Chair Sablin expressed appreciation of the years of service provided by Ms. Genco.
3. WELCOME NEW RESIDENT MEMBER KEVIN PITTMAN
Chair Sabin officially welcomed the new resident representative, Kevin Pittman, who
had been appointed by the Village Council.
V. PRESENTATIONS
4. PRESENTATION BY MONITOR
Joe Bogdahn, Bogdahn Consulting, LLC, described his firm's scope of work for this
boazd for the benefit of new Boazdmember Pittman. Mr. Bogdahn reviewed his
presentation booklet and noted this had been another tough quarter, and reported the fund
was trailing the benchmark. The one yeaz period now reflected Rockwood Capital, with
older figures still reflecting Northstaz. On the bond side there had been at least a flat
return as opposed to potential loss. Mr. Bogdahn explained the process used by
Rockwood, which was an opportunistic all cap approach. Mr. Bogdahn reported Mobius
had been sold and his firm was going through a software change, but going forward they
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would be able to show Norihstar and Rockwood separately. Mr. Bogdahn advised the
fund's performance was better than if it had stayed with Northstar, but not as good as was
hoped. He reported the current figures were in line with Rockwood's composite, and
there had been no changes in the people, process, and philosophy of Rockwood. There
had been a lot of changes in the market, which had resulted in increased purchases and
sales. Mr. Bogdahn announced that Mr. Holtgrieve of Rockwood Capital would attend
the board's November quarterly meeting. In response to questions, Mr. Bogdahn
indicated that the goal of 8% return would not be reached in the current year; in the future
he would provide a risk page just for Rockwood; and that the charts on page 22 were not
meant to be compared to each other. Mr. Bogdahn asked the members to give him a call
when they received his booklets if they had any questions.
VI. UNFINISHED BUSINESS
5. REVIEW OF UPDATED StiwIMARY PLAN DOCUMENT
Attorney Bonni Jensen provided an update of the draft summary plan document.
Changes to the introduction page were to change the Ordinance number to 598 and to
add Kevin Pittman's name to the list of trustees. On page 2, calculations were
updated on the normal retirement pension; on page 8, monthly supplemental benefit
was increased to $20 per year of service with a maximum of $600 per month; on page
9, the employee contribution on the firefighters' side was increased to 6.1 %; and on
page 10 the change was made that that assets would be invested by Rockwood
Capital Management. Boardmember Nielson pointed out on page 3, 1112 should be
changed to 12.
MOTION•
Boardmember Neier made a motion to approve the Summary Plan Document as
amended. Secretary Giblin seconded the motion. During discussion of the motion,
Attorney Jensen advised the Summary Plan Document should be distributed to the
active members when completed and every two years the Board should took at it.
Boardmember Neier asked where to obtain the information on how much was to be
contributed in accordance with State statutes. Attorney Jensen explained that the
book provided by the actuary calculated what the Village needed to contribute. The
State of Florida had specific rules how to calculate for 175 and 185 and told
governments how their plans must be funded. The Village's contribution rate for
2007 was 10.37% of p~yrolL The attorney explained that the Village contribution
was variable since it was whatever was necessary to pay benefits, and calculations
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were changed every two years since an actuarial evaluation was done every two
years by the actuary. This fiscal year the Village contribution was 9.18%; nett fiscal
year it would be 10.37% to make up for investment earnings not reaching the 8%
goal. Pension Coordinator Carlisle advised an ordinance was going to raise the
Village contribution for police officers to 11.5%. Attorney Jensen explained the
10.37% was combined-police officers would be 11.5% and firefighters would be
9.63%. Secretary Giblin requested having someone come to explain this. Chair
Sabin explained Mr. Palmquist would be asked to attend the neat quarterly meeting
to review the actuarial report. Boardmember Neier asked how often employees
received annual benefit statements. Attorney Jensen responded she believed those
were provided every two years, and explained the employee benefit was reflective of
years of service and salary-not merely what the fund earned, so quarterly
statements would not be reflective of changes. Boardmember Neier asked the value
projected for ten years--Attorney Jensen explained that was based on today's
salary, and a projection was provided in the benefit statement. Attorney Jensen
explained the actuary looked at the multiplier times years of service to get a
percentage of an employee's salary; for example 3% x ZO years was 60% of the
employee's benefit. The attorney advised benefit statements were done in even years
and the actuarial evaluation was done in odd years-so after September 30 benefit
statements would be done, but probably would not be out very soon. Unfortunately,
because of Boardmember Neier's date of hire he would not receive a benefit
statement for two years. Secretary Giblin asked about eligibility for the drop
program and was advised it was normal retirement at age 55 as long as there had
been 6 years service, or age 52 with 25 years of service. An employee could work
until age 60 in the drop program. The motion carried by unanimous 5-0 vote.
5. STATUS REPORT REGARDING JUPITER INLET COLONY COMPLIANCE
WITH HOUSE BILL 1159 PERMITTING FIRE DEPARTMENTS WHO
PROVIDE ALL OF THE FIRE PROTECTION SERVICES TO ANOTHER
MUNICIPALITY THROUGH AN INTERLOCAL AGREEMENT TO COLLECT
PREMIUM TAX FROM THE OTHER MUNICIPALITY.
Pension Coordinator Gwen Carlisle reported the Board had directed Attorney Jensen at
the last meeting to speak with the attorney for Jupiter Inlet Colony, and he had been
provided with the documents. Attorney Jensen advised she spoke with the attorney but
did not think the attorney had done anything to move this forward. Ms. Carlisle recalled
the Board had discussed having a member of the Village Council go to a meeting and
speak under public comments, but no one had ever done that. Attorney Jensen advised it
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was too late to receive the funds for 2006. It was noted the Mayor had written a letter to
their council and nothing came of that either. Attorney Jensen suggested the Interlocal
agreement might be a good place to start; however, secretary Giblin advised there were 8-
9 yeazs left on the agreement. Discussion ensued. Attorney Jensen suggested meeting
with someone from Jupiter Inlet Colony to make them understand this would not impact
their residents-the residents were paying this tax already. Chair Sabin commented he
would be happy to meet with a representative there, and asked if anyone knew someone
there. Attorney Jensen indicated she did not have a relationship with someone on the
Jupiter Inlet Colony council. Ms. Cazlisle reported she had discussed this many times
with JoAnn Manganiello and she had had advised she had to wait until she was told to
place it on an agenda. Chair Sabin requested Ms. Carlisle provide him with a name and
number so that he could make contact. Ms. Carlisle indicated she would also provide
their meeting dates. Boazdmember Nielson asked if the legislature had addressed the fact
there were Interlocal agreements, to which Attorney Jensen responded they had not, but
another way to go about this would be to go back with the Interlocal agreement, advising
that the law had changed and the Village wanted to talk about it-and the Village Council
needed to do that. Attorney Jensen noted she did not know what was involved in that
Interlocal agreement there might be some municipal reason that the Village Council did
not want to bring it up-however, this change in the law certainly qualified as a reason to
change the Interlocal agreement. Chair Sabin requested he be provided with a name and
phone number to contact.
7. REPORT OF ACTION, IF ANY, TAKEN BY GENERAL EMPLOYEES'
PENSION BOARD REGARDING THEIR MEETING DATES AND POSSIBLE
COORDINATION WITH THIS BOARD.
Pension Coordinator Carlisle reported the General Employees' Pension Boazd would be
glad to rotate meeting times with this board with one board meeting at 8 a.m. and the
other meeting at 10:30 a.m. on the same day of the quarter. Therefore, for the next
quarterly meeting of November 6, 2006, this board would meet at 8 a.m. and the General
Employees' boazd would meet at 10:30 a.m. Boazdmember Neier commented he needed
to meet at 8 a.m. every quarter because he worked nights. Chair Sabin explained this
change was being made to accommodate Mr. Bogdahn. The dates for the quarterly
meetings for the next yeaz would be the first Monday in February, May, August, and
November, which would provide time for the investment reports to be prepared.
8. REPORT BY ATTORNEY BONNI JENSEN REGARDING STATE
REGULATION THAT INVOICES BE PAID TIMELY, AS REQUESTED AT
LAST MEETING.
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Attorney Jensen advised that as noted by Boazdmember Nielson at the last meeting, there
was a Florida statute regarding timely payment of invoices, which was Statute 218.74 that
stated invoices should be paid within 45 days of the due date. Statute 218.73 established
the due date-if you received an invoice it was 45 days from that date; if you did not
receive a proper invoice then there was a list of criteria to follow to determine the due
date; but it also provided that the board could agree separately in regard to a contract, so
she could add in her invoice that it was payable quarterly so the board would not be in
violation. Boazdmember Nielson suggested authorizing Pension Coordinator Cazlisle to
pay invoices and then bring to the board for approval. Ms. Carlisle agreed so long as the
board agreed to accept two signatures, and that would mean boazdmembers would be
called at times throughout the quarter for signatures instead of one time. Chair Sabin
clarified that Boazdmember Nielson was suggesting that between quarterly meetings the
Pension Coordinator obtain boazdmembers' signatures to go ahead and pay invoices.
Consensus of the Board was that the Pension Coordinator would pay bills in between
quarterly meetings so long as they were recurring payments on a contract basis or
consistent payments to a vendor. If an invoice was something different it would be
brought before the board. Boazdmember Nielson stated he was recommending the board
authorize expenditures in advance. Ms. Cazlisle indicated then she would call two
members of the boazd when there were invoices to be paid, and they would essentially be
paying ahead of approval. Attorney Jensen clarified that the boazd would be ratifying
payments that had been made at their next meeting.
MOTION:
Boardmember Nielson made a motion that invoices submitted in accordance with
authorized expenditures by the board can be paid timely without having to be
subsequently approved by the board. Secretary Giblin seconded the motion, which
carried by unanimous 5-0 vote.
9. REVIEW OF ACTUARIAL REPORT TO BE TABLED TO NEXT QUARTERLY
MEETING (STEVE PALMQUIST UNABLE TO ATTEND TODAY'S MEETING)
Chair Sabin commented this matter had been discussed eazlier in the meeting, and requested
that Ms. Cazlisle contact Mr. Palmquist to attend the next quarterly meeting.
VII. STANDING REPORTS (INFORMATION ITEMS)
The following items were noted as information items::
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10. New applicants for participation in Pension Plan
William E. McCollom -Police Chief -date of employment 7/10/06
1l. Approval of Beneficiary Changes
None
12. Request for withdrawal of contributions (employees terminating employment
with Village of Tequesta)
None
13. Ratification of withdrawals made since the last meeting on 2 signature basis:
None
14. Budget Report
As provided in meeting packet
VIII. FINANCIAL REPORTS
15. Account Statements (April-June 2006)
There were no questions from the board. Ms. Carlisle confirmed there was very good
rapport with Salem Trust.
16. Accept Investment Manager Report {Rockwood Capital Management)
Chair Sabin advised that Mr. Bogdahn had covered this material. Boardmember
Nielson questioned why proxy votes were either for or split, to which Mr. Bogdahn
responded if there were four of them, the vote may have been for three of them and
against one.
MOTION:
Secretary Giblin made a motion to accept the Investment Manager report.
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Boardmember Nielson seconded the motion, which carried by unanimous 5-0 vote.
IX. PAYMENTS TO BE REVIEWED AND APPROVED
Chair Sabin commented these payments were recurring or covered by agreements, so in the
future would be paid before the meeting.
MOTION:
Boardmember Pittman made a motion to approve the payments listed on the agenda
with the change on the Salem Trust fee advice shown as $543.01 to be $637.63.
Boardmember Nielson seconded the motion. During discussion of the motion,
Boardmember Nielson questioned why Rockwood used a different market value than
Salem Trust. Mr. Bogdahn responded the invoice could be faxed to his office to check
that the payment was based on the correct market value, but their report probably did
not have accrued interest. Attorney Jensen advised their contract stated their fee shall
be'/a the annual fee and shall be computed on the fair market value of the investments
as of the last day of the report, so the fee was calculated annually and divided by 4. Mr.
Bogdahn noted the market value changed over time. Mr. Bogdahn advised if the
invoices were faxed to his office or e-mailed to celestar'~bo6dahncmnsuitin~.com they
would confirm the amount was correct. Motion carried by unanimous 5-0 vote.
Therefore, the following items were approved for payment:
17. Business Services Connection -
4/18/06 meeting and minutes $ 281.93
18. Hanson, Perry & Jensen, P.A.
Services through June, 2006 $ 1,221.54
19. Bogdahn Consulting, LLC
Fee for Quarter 04/01/06 - 06/30/06 $ 2,000.00
20. Salem Trust
Fee Advice for Quarter O 1 /0l /06-03/31 /06 $ 792.00
Fee Advice for Quarter 04/01/06-06/30/06 $ 637.63
21. Rockwood Capital Advisors
Management Fee for quarter ended 06!30/06 $ 4,049.70
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X. NEW BUSINESS
22. CONSIDERATION OF SENDING A MEMBER TO FPPTA TRUSTEES
SCHOOL -OCTOBER 8-11, 2006 AT ST. PETERSBURG, FLORIDA
Pension Coordinator Gwen Carlisle announced the upcoming FPPTA schedule had
been provided in the meeting packets, and advised that next October it would be held
at PGA National. Chair Sabin commented new members were encouraged to attend
in their first yeaz, and three members had not yet attended. Ms. Carlisle commented
the FPPTA fee that had included both boazds would not be accepted next year-each
board would be required to pay separately. Attorney Jensen reported the State would
have a trustee school October 25-26-27 in Orlando and there was no registration fee.
Mr. Bogdahn explained the new members could just go for the new trustee day.
Chair Sabin commented the boazd encouraged attendance but it was optional, and
members should work through Ms. Cazlisle, and if anyone could go on the dates
discussed today, they should contact Ms. Cazlisle.
23. CONSIDERATION OF PURCHASING COPIES OF BOOK KPRUDENT
INVESTMENT PRACTICES" FOR MEMBERS OF THE BOARD
Pension Coordinator Cazlisle explained Boazdmember Nielson had provided his copy
of the book Prudent Investment Practices. It would be up to the board if they wanted
to purchase books for all of the members. The cost for each book was $25, or $30 if
purchasing more than six books. Boazdmember Nielson commented people did not
understand their fiduciary responsibilities when they joined boards, and the book
explained that. Boazdmember Nielson offered to share his copy if members wanted
to pass it azound. Chair Sabin commented if someone wanted to purchase a copy,
that could be done. Pension Coordinator Cazlisle announced if anyone wanted a
book to contact her office.
XI. ANY OTHER MATTERS
Attorney Jensen advised the State had recently sent the amounts that would be distributed
under Chapter 175 and 185. The distribution amount for the firefighters was $67,742.22, up
from last yeaz's $63,412.24. Police would receive $65,710.00, which was the same as
received last year. Collections were actually less by $6,700 for the police, but there had been
a guarantee when the database was established that no one would receive an amount less than
they received last year; therefore, the distribution to the police remained the same because of
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the guarantee. The guarantee was in place until 2008. The firefighters received their
distribution from insurance on homes; the police received their distribution from car
insurance. Attorney Jensen reported the Department of Revenue information was currently
being updated, which should be done by September, and Finance Director JoAnn Forsythe
was the Village's contact person for that. This was the same database used for
communication. Boardmember Nielson asked how this impacted the benefits received by
firefighters and police. Attorney Jensen advised it did not offset the obligation of the
Village-all State money that came in over the amount received in 1997 was to be used for
extra benefits. The amounts received in 1997 were shown on page 3 in the actuarial
evaluation--$33,130 for police and $68,050 for firefighters. Money that came in extra was
now used to provide extra benefits. The distributions included those frozen amounts, and
Attorney Jensen explained there must have been some type of offsets because the
firefighters' distribution this yeaz was less than their frozen amount. Discussion ensued. Tt
was requested that Mr. Palmquist address this subject at the next quarterly meeting.
Attorney Jensen advised that State law required all governmental entities, including pension
boards, if they had a website to place specific information on it that if people sent an e-mail it
became a public record, to allow the opportunity not to have people's a-mail addresses
posted. The Village of Tequesta was adding that information to their website and the
bottom of their e-mails, notifying recipients that if they responded their a-mail addresses
would be public record.
Secretary Giblin requested that at the next meeting during the actuarial evaluation review,
that benefits be looked at again.
XIII. COMMUNICATIONS FROM CITIZENS
There were no communications from citizens.
XIV. ADJOURNMENT
There being no further business to come before the boazd, the meeting was adjourned at 12
noon.
Respectfully submitted,
Betty Latr
Recording Secretary