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Ordinance No. 11043 4 5 6 FM 8 9 10 11 12 13 14 15 16' 17 18 19 20 21 22 23 24 25 26 27 28 ORDINANCE NO. 1104 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF VERNON APPROVING AND AUTHORIZING AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL OF THE CITY OF VERNON AND THE BOARD OF ADMINISTRATION OF THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM WHEREAS, the Public Employees' Retirement Law permits the participation of public agencies and their employees in the Public Employees' Retirement System (PERS) by the execution of a contract, and sets forth the procedure by which public agencies may elect to subject themselves and their employees to amendments to said Law; and WHEREAS, the PERS Board of Administration and the City of Vernon entered into a contract effective November 1, 1948, and witnessed October 23, 1948 (the "Contract"), which provides for participation of the City of Vernon and its employees in the PERS, and have made amendments to the Contract effective April 1, 1956, October 1, 1960, July 1, 1966, October 1, 1972, May 1, 1974, November 1, 1975, December 1, 1976, March 1, 1979, July 6, 1986, October 17, 1986, September 7, 1990, January 19, 1991, September 21, 1991, December 24, 1993, October 30, 1994, July 18, 1997 and June 30, 2002; and WHEREAS, on December 1, 2004, the City Council adopted Resolution No. 8605 declaring its intention to approve an amendment to the Contract to provide for a New Safety Category (Prosecutors, Public Defenders, and Public Defender Investigators as "Local Safety Members"); and WHEREAS, Government Code Section 20471 provides that approval of the Contract shall be by ordinance adopted not less than 20 days after adoption of the resolution of, intention; and 1 WHEREAS, the City Council of the City of Vernon wishes to 2 amend the Contract to provide benefits under Government Code Sections 3 21363.1 (3o at 55 Full formula), 20042 (One -Year Final Compensation); 4 21024 (Military Service Credit as Public Service); 21624, 21626 and 5 21628 (Post -Retirement Survivor Allowance) and 21573 (Third Level of 6 1959 Survivor Benefits) for New Safety Category local safety members. 7 THE CITY COUNCIL OF THE CITY OF VERNON HEREBY ORDAINS: 8 SECTION 1: An amendment to the Contract between the City 9 Council of the City of Vernon and the Board of Administration, 10 California Public Employees' Retirement System is hereby approved and 11 authorized, a copy of said amendment being attached hereto, marked 12 Exhibit, and by such reference made a part hereof as though herein set 13 out in full. 14 SECTION 2: The Mayor of the City Council is hereby 15 authorized, empowered, and directed to execute said amendment for, and 16 on behalf of, the City of Vernon. 17 SECTION 3: There being no newspaper printed, published or 18 circulated in the City of Vernon, the City Clerk is hereby directed to 19 certify to the passage of this ordinance and shall post the same, or 20 cause the same to be posted, within fifteen (15) days after its passage 21 in accordance with Section 36933 of the Government Code, in three (3) of 22 the most public places in the City of Vernon, to wit: the northwest 23 corner of 38th Street and Santa Fe Avenue, the northeast corner of 24 Leonis Boulevard and Pacific Boulevard, and on the bulletin board in the 25 lobby of the City Hall of said City, located at 4305 Santa Fe Avenue, 26 all in the City of _Vernon, County of Los Angeles, State of California. 27 28 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 SECTION 4: This Ordinance shall go into effect and be in full force and operation from and after thirty (30) days after its final passage and adoption. APPROVED AND ADOPTED this 5th day of January, 2005. 8 EONIS C. MA URG, Ayor ATTEST: BRUCE V. MALKENHORST, City Clerk - 3 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 STATE OF CALIFORNIA ) ) ss COUNTY OF LOS ANGELES I, BRUCE V. MALKENHORST, City Clerk of the City of Vernon, do hereby certify that the foregoing Ordinance, being Ordinance No. 1104, was duly and regularly introduced at a regular meeting of the City Council of the City of Vernon, held on Wednesday, December 15, 2004, and thereafter finally adopted at a regular meeting of the City Council held on Wednesday, January 5, 2005, and thereafter was duly signed by the Mayor Pro Tem of the City of Vernon, by the following vote: I (SEAL) AYES: Councilmen• Malburg, Ybarra, Gonzales Davis, McCormick NOES: Councilmen: None ABSTAINED: Councilmen: None ABSENT: Councilmen: None BRUCE V. MALKENHORST, City Clerk - 4 - Ca1PFRS California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Vernon The Board of Administration, California Public Employees' Retirement System, hereinafter referred to as Board, and the governing body of the above public agency, hereinafter referred to as Public Agency, having entered into a contract effective November 1, 1948, and witnessed October 23, 1948, and as amended effective April 1, 1956, October 1, 1960, July 1, 1966, October 1, 1972, May 1, 1974, November 1, 1975, December 1, 1976, March 1, 1979, July 6, 1986, October 17, 1986, September 7, 1990, January 19, 1991, September 21, 1991, December 24, 1993, October 30, 1994, July 18, 1997 and June 30, 2002 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 13 are hereby stricken from said contract as executed effective June 30, 2002, and hereby replaced by the following paragraphs numbered 1 through 14 inclusive: 4. All words and terms used herein which are defined in the Public Employees' Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. "Normal retirement age" shall mean age 55 for local miscellaneous members and local prosecutors and age 50 for local police and local fire members. 2. Public Agency shall participate in the Public Employees' Retirement System from and after November 1, 1948 making its employees as hereinafter provided, members of said System subject to all provisions of the Public Employees' Retirement Law except such as apply only on election of a contracting agency and are not provided for herein and to all amendments to said Law hereafter enacted except those, which by express provisions thereof, apply only on the election of a contracting agency. 3. Employees of Public Agency in the following classes shall become members of said Retirement System except such in each such class as are excluded by law or this agreement: a. Local Fire Fighters (herein referred to as local safety members); b. Local Police Officers (herein referred to as local safety members); C. Local Prosecutors (included as local safety members); d. Employees other than local safety members (herein referred to as local miscellaneous members). 4. In addition to the classes of employees excluded from membership by said Retirement Law, the following classes of employees shall not become members of said Retirement System: NO ADDITIONAL EXCLUSIONS 5. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local fire member shall be determined in accordance with Section 21362 of said Retirement Law (2% at age 50 Full). 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local police member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). 8. The percentage of final compensation to be provided for each year of credited prior and current service as a local prosecutor shall be determined in accordance with Section 21363.1 of said Retirement Law (3% at age 55 Full). ._t_/i�rr Ul..% 1�1U i` ii��,.-!� d �ili i� �i I i•: . 9. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (Basic Level of 1959 Survivor Benefits) for local police members only. b. Sections 21624, 21626 and 21628 (Post -Retirement Survivor Allowance). C. Section 21024 (Military Service Credit as Public Service), Statutes of 1974. d. Section 20042 (One -Year Final Compensation). e. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members; local fire members and local prosecutors only. f. Section 21548 (Pre -Retirement Optional Settlement 2 Death Benefit) for local miscellaneous members and local fire members only. g. Section 20423.6 ("Local Safety Member" shall include local prosecutors, local public defenders, and local public defender investigators as described in Government Code Section 20423.6). 10. Public Agency, in accordance with Government Code Section 20790, ceased to be an "employer" for purposes of Section 20834 effective on November 1, 1975. Accumulated contributions of Public Agency shall be fixed and determined as provided in Government Code Section 20834, and accumulated contributions thereafter shall be held by the Board as provided in Government Code Section 20834. 11. Public Agency shall contribute to said Retirement System the contributions determined by actuarial valuations of prior and future service liability with respect to local miscellaneous members and local safety members of said Retirement System. 12. Public Agency shall also contribute to said Retirement System as follows: a. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21573 of said Retirement Law. (Subject to annual change.) In addition, all assets and liabilities of Public Agency and its employees shall be pooled in a single account, based on term insurance rates, for survivors of all local miscellaneous members; local fire members and local prosecutors. b. A reasonable amount, as fixed by the Board, payable in one installment within 60 days of date of contract to cover the costs of administering said System as it affects the employees of Public Agency, not including the costs of special valuations or of the periodic investigation and valuations required by law. C. A reasonable amount, as fixed by the Board, payable in one installment as the occasions arise, to cover the costs of special valuations on account of employees of Public Agency, and costs of the periodic investigation and valuations required by law. 13. Contributions required of Public Agency and its employees shall be subject to adjustment by Board on account of amendments to the Public Employees' Retirement Law, and on account of the experience under the Retirement System as determined by the periodic investigation and valuation required by said Retirement Law. 14. Contributions' required of Public Agency and its employees shall be paid by Public Agency to the Retirement System within fifteen days after the end of the period to which said contributions refer or as may be prescribed by Board regulation. If more or less than the correct amount of contributions is paid for any period, proper adjustment shall be made in connection with subsequent remittances. Adjustments on account of errors in contributions required of any employee may be made by direct payments between the employee and the Board. B. This amendment shall be effective on the day of BOARD OF ADMINISTRATI.OINr CITY COUNCIL PUBLIC EMPLOYEES,',f 5T'OEMENT SYSTEM CITY OF VERNON BY BY KENNETH W. MARZION, CHIEF PRESIDING OFFIGEW.1- ACTUARIAL & EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM Witness Date Attest: Clerk AMENDMENT ER# 0209 PERS-CON-702A (Rev. 8\02) CITY COUNCIL LEONIS C. MALBURG Mayor THOMAS A. YBARRA Mayor Pro-Tem WM. "BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL McCORMICK Councilman BRUCE V. MALKENHORST City Administrator/City Clerk Chief Executive Officer of Light & Power ERIC T. FRESCH City Attorney February 2, 2005 CITY HALL 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 TELEPHONE (323) 583-8811 Public Agency Contract Services CalPers Actuarial & Employer Services Division P. O. Box 942709 Sacramento, CA 94229-2709 Attn: Danielle Brooks, Employer Representative RE: Contract Amendment Dear Ms. Brooks: JOHN KARNS Karns & Karabian General Counsel KEVIN WILSON Director of Community Services & Water STEVEN E. PARKER Fire Chief SOL BENUDIZ Police Chief LEWIS J. POZZEBON Director of Environmental Health RORYBURNETT Gursey, Schneider & Co. LLP City Accountant FILE Transmitted herewith are the following documents to complete the proposed amendment: 1. Two original executed sets of Amendment to Contract. 2. Certified copy of Ordinance 1104 3. Original Certification of Final Action of Governing Body (CON-5). 4. Employee Data (CON-10/20). If you have any questions regarding this matter, please call Sharon Johnson at (323) 583- 8811 ext. 228. Very truly yours, Eric T. Fresc City Attorney enclosures "Exclusively Industrial" Y CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Division Public Agency Contract Services P.O. Box 942709 (!j( Sacramento CA 94229 2709 (888) CalPERS (225-7377) r�t CERTIFICATION OF FINAL ACTION OF GOVERNING BODY hereby certify that the City Council (governing body) City of Vernon of the (public agency) adopted on January 5 2005 , by an affirmative vote of a majority (date) of the members of said Governing Body, Ordinance (Ordinance or Resolution) No. 1104 approving the attached contractual agreement between the Governing Body of said Agency and the Board of Administration of the California Public Employees' Retirement System, a certified copy of said Ordinance (Ordinance or Resolution) in the form furnished by said Board of ministration being attached hereto. Deputy City Clerk Title Date 1/31/05 PERS-CON-5 (Rev. 1/96) A#No�, Ca1PERS California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Vernon The Board of Administration, California Public Employees' Retirement System, hereinafter referred to as Board, and the governing body of the above public agency, hereinafter referred to as Public Agency, having entered into a contract effective November 1, 1948, and witnessed October 23, 1948, and as amended effective April 1, 1956, October 1, 1960, July 1, 1966, October 1, 1972, May 1, 1974, November 1, 1975, December 1, 1976, March 1, 1979, July 6, 1986, October 17, 1986, September 7, 1990, January 19, 1991, September 21, 1991, December 24, 1993, October 30, 1994, July 18, 1997 and June 30, 2002 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 13 are hereby stricken from said contract as executed effective June 30, 2002, and hereby replaced by the following paragraphs numbered 1 through 14 inclusive: 1. All words and terms used herein which are defined in the Public Employees' Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. "Normal retirement age" shall mean age 55 for local miscellaneous members and local prosecutors and age 50 for local police and local fire members. 2. Public Agency shall participate in the Public Employees' Retirement System from and after November 1, 1948 making its employees as hereinafter provided, members of said System subject to all provisions of the Public Employees' Retirement Law except such as apply only on election of a contracting agency and are not provided for herein and to all amendments to said Law hereafter enacted except those, which by express provisions thereof, apply only on the election of a contracting agency. 3. Employees of Public Agency in the following classes shall become members of said Retirement System except such in each such class as are excluded by law or this agreement: a. Local Fire Fighters (herein referred to as local safety members); b. Local Police Officers (herein referred to as local safety members); C. Local Prosecutors (included as local safety members); d. Employees other than local safety members (herein referred to as local miscellaneous members). 4. In addition to the classes of employees excluded from membership by said Retirement Law, the following classes of employees shall not become members of said Retirement System: NO ADDITIONAL EXCLUSIONS 5. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local fire member shall be determined in accordance with Section 21,362 of said Retirement Law (2% at age 50 Full). 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local police member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). 8. The percentage of final compensation to be provided for each year of credited prior and current service as a local prosecutor shall be determined in accordance with Section 21363.1 of said Retirement Law (3% at age 55 Full). r i 9. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (Basic Level of 1959 Survivor Benefits) for local police members only. b. Sections 21624, 21626 and 21628 (Post -Retirement Survivor Allowance). C. Section 21024 (Military Service Credit as Public Service), Statutes of 1974. d. Section 20042 (One -Year Final Compensation). e. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members; local fire members and local prosecutors only. f. Section 21548 (Pre -Retirement Optional Settlement 2 Death Benefit) for local miscellaneous members and local fire members only. g. Section 20423.6 ("Local Safety Member" shall include local prosecutors, local public defenders, and local public defender investigators as described in Government Code Section 20423.6). 10. Public Agency, in accordance with Government Code Section 20790, ceased to be an "employer" for purposes of Section 20834 effective on November 1, 1975. Accumulated contributions of Public Agency shall be fixed and determined as provided in Government Code Section 20834, and accumulated contributions thereafter shall be held by the Board as provided in Government Code Section 20834. 11. Public Agency shall contribute to said Retirement System the contributions determined by actuarial valuations of prior and future service liability with respect to local miscellaneous members and local safety members of said Retirement System. 12. Public Agency shall also contribute to said Retirement System as follows: a. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21573 of said Retirement Law. (Subject to annual change.) In addition, all assets and liabilities of Public Agency and its employees shall be pooled in a single account, based on term insurance rates, for survivors of all local miscellaneous members; local fire members and local prosecutors. b. A reasonable amount, as fixed by the Board, payable in one installment within 60 days of date of contract to cover the costs of administering said System as it affects the employees of Public Agency, not including the costs of special valuations or of the periodic investigation and valuations required by law. C. A reasonable amount, as fixed by the Board, payable in one installment as the occasions arise, to cover the costs of special valuations on account of employees of Public Agency, and costs of the periodic investigation and valuations required by law. 13. Contributions required of Public Agency and its employees shall be subject to adjustment by Board on account of amendments to the Public Employees' Retirement Law, and on account of the experience under the Retirement System as determined by the periodic investigation and valuation required by said Retirement Law. 14. Contributions required of Public Agency and its employees shall be paid by Public Agency to the Retirement System within fifteen days after the end of the period to which said contributions refer or as may be prescribed by Board regulation. if more or less than the correct amount of contributions is paid for any period, proper adjustment shall be made in connection with subsequent remittances. Adjustments on account of errors in contributions required of any employee may be made by direct payments between the employee and the Board. B. This amendment shall be effective on the b"' day of BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF VERNON BY BY KENNETH W. MARZION, CHIEF PRES G OFFICER ACTUARIAL & EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM Witness Date Attest: Clerk AMENDMENT ER# 0209 PERS-CON-702A (Rev. 8\02) 1 RESOLUTION NO. 8605 2 3 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VERNON DECLARING ITS INTENTION TO APPROVE AN 4 AMENDMENT TO THE CONTRACT BETWEEN THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES' 5 RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE CITY 6 OF VERNON 7 8 WHEREAS, the Public Employees' Retirement Law permits the 9 participation of public agencies and their employees in the Public 10 Employees' Retirement System by the execution of a contract, and sets 11 forth the procedure by which public agencies may elect to subject 12 themselves and their employees to amendments to said Law; and 13 WHEREAS, one of the steps in the procedures to amend this 14 contract is the adoption by the governing body of the public agency of 15 a resolution giving notice of its intention to approve an amendment to 16 said contract, which resolution shall contain a summary of the change 17 proposed in said contract and 18 WHEREAS, the following is a statement of the proposed change: 19 To provide for a New Safety Category pursuant to 20 Section 20423.6 (Prosecutors, Public Defenders, and 21 Public Defender Investigators as "Local Safety 22 Members") with Section 21363.1 (30 @ 55 Full 23 formula); Section 20042 (One -Year Final 24 Compensation); Section 21024 (Military Service 25 Credit as Public Service); Sections 21624, 21626 26 and 21628 (Post -Retirement Survivor Allowance) and 27 Section 21573 (Third Level of 1959 Survivor 28 Benefits) for local safety members. 1 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE 2 CITY OF VERNON AS FOLLOWS: 3 SECTION 1: The City Council of the City of Vernon does 4 hereby give notice of its intention to approve an amendment to the 5 contract between the City Council of the City of Vernon and the Board 6 of Administration of the Public Employees' Retirement System, a copy 7 of said amendment being attached hereto, as an "Exhibit" and by this 8 reference made a part hereof. 9 SECTION 2: The City Council of the City of Vernon hereby 10 directs the City Clerk, or his designee, to send a certified copy of 11 this resolution together with a completed "Certification of Governing 12 Body's Action," "Certification of Compliance with Government Code 13 Section 7507" and "Certification of Employee Election" to: 14 Danielle Brooks Employer Representative 15 Public Agency Contract Services 16 CalPers Actuarial & Employer Services Division P.O. Box 942709 17 Sacramento, CA 94229-2709 18 19 SECTION 3: The City Clerk of the City of Vernon shall certify to the passage of this resolution, and thereupon and 20 thereafter the same shall be in full force and effect. 21 APPROVED AND ADOPTED this lst day of December, 2004. 22 23 24 LEONIS C. MAL URG, M yor 25 26 ATTEST: 27 28 BRUCE V. MALKENHORST,, City Clerk 2 - 1 STATE OF CALIFORNIA ) 2 ) ss COUNTY OF LOS ANGELES ) 3 4 I, BRUCE V. MALKENHORST, City Clerk of the City of Vernon, do 5 hereby certify that the foregoing Resolution, being Resolution No. 6 8605, was duly adopted by the City Council of the City of Vernon at a 7 regular meeting of the City Council duly held on Wednesday, December 1, 8 2004, and: thereafter was duly signed by the Mayor of the City of 9 Vernon. 10 12 BRUCE V. MALKENHORST, City Clerk 13 (SEAL) 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 3 - AFFIDAVIT OF POSTING STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss CITY OF VERNON ) I, Rebecca Moore, Utility Clerk with the City of Vernon, do hereby certify that on the 17th day of January 2005, I did post one (1) copy of: ORDINANCE NO. 1104 - AN ORDINANCE OF THE CITY COUNCIL OF THE CITY VERNON APPROVING AND AUTHORIZING AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL OF THE CITY OF VERNON AND THE; BOARD OF ADMINISTRATION OF THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM At the following place, to wit: on the bulletin board in the Lobby of the City Hall of the City of Vernon located at 43 5 Santa Fe Avenue, in said City, there being no newspaper of general circulation printed and published in the City of V rnon. Date: aS� ))L Rebecca Moore Utility Clerk State of California ) ss County of Los Angeles) On %// 7 �6 before me, Manuela Giron, Notary Public personally appeared Rebecca Moore personally known to me E to be t personae) whose name(.w) is/aLe subscribed to the instrumen acknowledged to me that ate/she/t-4-&y executed the same in 4"s/her/t4te+r authorized capacity, and that by -h+s/her/t4e signature4s-) on the instrument the person(.@F), or the entit behalf of which the person(-) acted, executed the instrume MANUF-LA GIRON Commission # 1328374 Notary Public - California Los Angeles County 7NESS my hand and official A-1-1-1 and upon t. seal :, - AFFIDAVIT OF POSTING STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss CITY OF VERNON ) I, William Wilson, Code Enforcement Inspector with the City of Vernon, do hereby certify that I did, on the 17th day of January 2005, post two (2) copies of: ORDINANCE NO. 1104 - AN ORDINANCE OF THE CITY COUNCIL OF THE CITY VERNON APPROVING AND AUTHORIZING AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL OF THE CITY OF VERNON AND THE BOARD OF ADMINISTRATION OF THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM One in each of the following places, to wit: at the northwest - corner of 38th Street and Santa Fe Avenue; the northeast corner of Leonis Blvd. and Pacific Blvd., all in said City, there being no newspaper of general circulation printed and published in the City of Vernon. Date:. William Wilson Code Enforcement Inspector State of California ) ss County of Los Angeles) On / //7/ 0�5- before me, Manuela Giron, Notary Public, personally appeared William Wilson personally known to me krre -- ) to be the person( whose name(a-) is/az,a subscribed to the instrument and acknowledged to me that he/-ey executed the same in his/heF�thee r authorized capacity, and that by his,,-.wx !t hP;� signature(• on the instrument the person{s�, or the entity upon behalf of which the person(.ej acted, executed the instrument. fWANUELA GIRON Commission * 1328374 z z Notary Public - California Los Angeles County My Comm. Expires Nov 4, 2005 WITNESS my hand and official seal 0 CITY COUNCIL LEONIS C. MALBURG Mayor THOMAS A. YBARRA Mayor Pro—Tem WM. 'BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL McCORMICK Councilman BRUCE V. MALKENHORST City Administrator/City Clerk Chief Executive Officer of Light & Power FAX: (323) 826-1438 City Council City of Vernon Honorable Members: CITY HALL 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 TELEPHONE (323) 583-8811 December 9, 2004 ERIC T. FRESCH City Attorney FAX: (323) 826-1439 KEVIN WILSON Director of Community Services & Water FAX: (323) 826-1435 STEVEN E. PARKER Fire Chief FAX: (323) 826-1407 SOL BENUDIZ Police Chief FAX: (323) 826-1481 LEWIS J. POZZEBON Director of Environmental Health FAX: (323) 588-4320 Transmitted herewith is the Actuarial Valuation Report prepared for the City of Vernon dated October 15, 2004, from CalPERS and an Amendment to the Contract. A copy of this Report is available for review by the general public. Future Employer Contribution required pursuant to this contract amendment will be an additional 0.481% change to the City's normal cost component of its Total Employer Rate. It is hereby recommended that the Actuarial Valuation Report be accepted and that approval be granted to proceed with a Notice of Intent which will enable us to proceed with required necessary action. Very truly yours, Bruce V. Mal✓kenhorst City Administrator/City Clerk BVM/gm CITY ATTORNEY'S OFFICE INTER -DEPARTMENT MEMORANDUM DATE: December 7, 2004 TO: Bruce V. Malkenhorst, City Administrator/ ity Clerk FROM: Eric T. Fresch, City Attorney RE: CalPERS Contract Amendment for New S fety Category Dear Bruce: I recommend that the attached Contract Amendment Cost Analysis -Valuation Basis: June 30, 2002 prepared for the City of Vernon by CalPERS dated October 15, 2004, be transmitted to the City Council for approval on December 15, 2004, and a copy of the Cost Analysis made available for review by the general public. In accordance with Government Code Section 7507, future annual costs of the proposed contract amendment need to be made public at a public meeting at least two weeks prior to the adoption of the ordinance on January 5, 2005. Future Employer Contribution required pursuant to this contract amendment will be an additional 0.481% change to the City's normal cost component of its Total Employer Rate. I look forward to discussing this matter with you at your earliest convenience. EF: jl Enclosure CONTRACT AMENDMENT COST ANALYSIS - VALUATION BASIS: DUNE 30, 2002 SAFETY PLAN FOR CITY OF VERNON EMPLOYER NUMBER 209 Benefit Description: Section 20423.6, Public Prosecutors, Public Defenders and Public Defender Investigators as "Local Safety Members" with Section 21363.1, 3% @ 55 Full Formula; Section 20042, One-year Final Compensation; Section 21024, Military Service Credit as Public Service; and Sections 21624, 21626 and 21628, Post Retirement Survivor Allowance Present Value of Projected Benefits The table below shows the change in the total present value of benefits for the proposed plan amendment. The present value of benefits represents the total dollars needed today to fund all future benefits for current members of the plan, i.e. without regard to future employees. The difference between this amount and current plan assets must be paid by future employee and employer contributions. As such, the change in the present value of benefits due to the plan amendment represents the "cost" of the plan amendment. However, for plans with excess assets some or all of this "cost" may already be covered by current excess assets. As of June 30, 2002 Current Plan Post -Amendment Total Assets at Market Value (MVA) $ 95,630,534 $ 95,630,534 Actuarial Value of Assets (AVA) 105,193,587 105,193,587 AVA / MVA 110.0% 110.0% Present Value of Projected Benefits (PVB) $ 133,344,960 $ 134,946,497 Actuarial Value of Assets (AVA) 105.193.587 105,193,587 Present Value of Future Employer and Employee Contributions (PVB — AVA) $ 28,151,373 $ 29,752910 Change to PVB 1,601,537 Accrued Liability It is not required, nor necessarily desirable, to have accumulated assets sufficient to cover the total present value of benefits 'until every member has left employment. Instead, the actuarial funding process calculates a regular contribution schedule of employee contributions and employer contributions (called normal costs) which are designed to accumulate with interest to equal the total present value of benefits by the time every member has left employment. As of each June 30, the actuary calculates the "desirable" level of plan assets as of that point in time by subtracting the present value of scheduled future employee contributions and future employer normal costs from the total present value of benefits. The resulting "desirable" level of assets is called the accrued liability. A plan with assets exactly equal to the plan's accrued liability is simply "on schedule" in funding that plan, and only future employee contributions and future employer normal costs are needed. A plan with assets below the accrued liability is "behind schedule", or is said to have an unfunded liability, and must temporarily increase contributions to get back on schedule. A plan with assets in excess of the plan's accrued liability is "ahead of schedule", or is said to have excess assets, and can temporarily reduce future contributions. A plan with assets(AVA) in excess of the total present value of benefits is called super funded, and neither future employer nor employee contributions are required. Of course, events such as October 15, 2004 Page 1 of 4 10:52 AM CONTRACT AMENDMENT COST ANALYSIS - VALUATION BASIS: JUNE 30, 2002 SAFETY PLAN FOR CITY OF VERNON EMPLOYER NUMBER 209 Benefit Description: Section 20423.6, Public Prosecutors, Public Defenders and Public Defender Investigators as "Local Safety Members" with Section 21363.1 3% @ 55 Full Formula; Section 20042, One-year Final Compensation; Section 21024, Military Service Credit as Public Service; and Sections 21624, 21626 and 21628, Post Retirement Survivor Allowance plan amendments and investment or demographic gains or losses can change a plan's condition from year to year. For example, a plan amendment could cause a plan to move all the way from being super -funded to being in an unfunded position. The changes in your plan's accrued liability, unfunded accrued liability, and the funded ratio as of June 30, 2002 due to the plan amendment are shown in the table below. As of June 30, 2002 Current Plan Post -Amendment Entry Age Normal Accrued Liability (AL) $ 107,576,977 $ 107,576,512 Actuarial Value of Assets (AVA) 105,193,587 105J93,587 Unfunded Liability/(Excess Assets) (UAL = AL — AVA) $ 2,383,390 $ 2,382,925 Funded Ratio (AVA / AL) 97.8% 97.8% Change to AL (465) Total Employer Contribution Rate While the tables above give the changes in the accrued liability and funded status of the plan due to the amendment, there remains the question of what will happen to the employer contribution rate because of the change in plan provisions. CalPERS policy is to implement rate changes due to plan amendments immediately on the effective date of the change in plan benefits. This change is displayed as the "Change to Total Employer Rate" on the following page. If the contract amendment effective date is on or before June 30, 2004, the change in the employer contribution rate should be added to the employer's current rate. In general, the policy also provides that the change in unfunded liability due to the plan amendment will be separately amortized over a period of 20 years from the effective date of the amendment and all other components of the plan's unfunded liability/excess assets will continue to be amortized separately. However, your actuary may choose to apply different rules to plans with a current employer contribution rate of zero. The pre -amendment excess assets in these plans were sufficient to cover the employer's normal cost for one or more years into the future. A plan amendment will use up some or all of the pre - amendment excess assets. In order to maintain our goal of providing rates that are relatively stable, while taking into account known or expected future events, your actuary may decide to spread any remaining excess assets over a single number of years. This is known as a "fresh start" and will generally be for a period not less than 15 years, and in no case less than 5 years. You may call your actuary to discuss further alternative financing options. If the amendment uses up all excess assets and creates an unfunded liability (i.e. from being ahead of schedule to behind schedule), the total post -amendment unfunded liability may be amortized over 20 years. In no case may the annual contribution with regard to a positive unfunded liability be less than the amount which would be required to amortize that unfunded liability, as a level percent of pay, over 30 years. October 15, 2004 1052 AM Page 2 of 4 CONTRACT AMENDMENT COST ANALYSIS - VALUATION BASIS: JUNE 30, 2002 SAFETY PLAN FOR CITY OF VERNON EMPLOYER NUMBER 209 Benefit Description: Section 20423.6, Public Prosecutors, Public Defenders and Public Defender Investigators as "Local Safety Members" with Section 21363.1, 3% @ 55 Full Formula; Section 20042, One-year Final Compensation; Section 21024, Military Service Credit as Public Service; and Sections 21624, 21626 and 21628, Post Retirement Survivor Allowance The table below shows the change in your plan's employer contribution rate due to the plan amendment for fiscal 2004-2005. As of June 30, 2002 Current Plan Post -Amendment 2004-2005 Employer Rate Payment for Normal Cost 14.845% 15.326% Payment on Amortization Bases 8.858% 8.364% Payment for 1959 Survivor Benefit Program 1.497% 1.497% Total Employer Rate 25.200% 25.187% Change to Normal Cost 0.481% Change to Total Employer Rate -0.013% Current Amortization Base Multiple Base Amendment Amortization Base' - Fresh Start 2 N/A - Multiple Base 3 20-year 2004-2005 Employee Rate Total Employee Rate 9.000% 9.000% Change to Total Employee Rate 0.0W% 2005-2006 Estimated Employer Rate 4.1 (recognizing 4% 27.9% 27.6% investment return for 2002-2003) Projection Amortization Base Multiple Base Multiple Base 1 - Details of the current amortization base are shown on page 10 of June 30, 2002 annual valuation report. If you have adopted any other subsequent amendments, the current amortization base is the schedule after these adopted amendments. 2 - If a fixed number of years is shown, it means that the current unfunded actuarial liability is projected and amortized over this fixed number of years. This amortization replaces the amortization schedule shown in your June 30, 2002 annual valuation and any other subsequent amendments you have adopted. 3 - If 20-year is shown, it means that the change in liability due to plan amendments is amortized separately over a 20-year period. This amortization schedule is in addition to the amortization schedule shown in the June 30, 2002 annual valuation and any other subsequent amendments you have adopted. 4 - Excludes 1959 Survivor Benefit Program rate. 5 - Your actual contribution rate for 2005-06 will be based on a new set of actuarial assumptions and will reflect the increase in industrial disability benefits required by the Arnett decision. Because of these changes, your actual contribution rate for 2005-06 may be substantially higher than the estimates shown here. In the above table, the information shown in the 2004-05 box represents the actual initial contribution rate that will apply during fiscal 2004-05 if you adopt the amendment. The contribution rates shown for 2005- 06 are estimates which incorporate the investment return for 2002-03. However, your actual contribution rate for 2005-06 will be based on a new set of actuarial assumptions and will reflect the increase in industrial disability benefits required by the Arnett decision. Because of these changes, your actual contribution rate for 2005-06 may be substantially higher than the estimates shown here. October 15, 2004 Page 3 of 4 10:52 AM ■ . CONTRACT AMENDMENT COST ANALYSIS VALUATION BASIS: JUNE 30, 2002 SAFETY PLAN FOR CITY OF VERNON EMPLOYER NUMBER 209 Benefit Description: Section 20423.6, Public Prosecutors, Public Defenders and Public Defender Investigators as "Local Safety Members" with Section 21363.1, 3% @ 55 Full Formula; Section 20042, One-year Final Compensation; Section 21024, Military Service Credit as Public Service; and Sections 21624, 21626 and 21628, Post Retirement Survivor Allowance Note that the change in normal cost in the table on the previous page may be much more indicative of the long term change in the employer contribution rate•due to the plan amendment. The plan's payment on amortization bases shown in the table above is a temporary adjustment to the employer contribution to "get the plan back on schedule". This temporary adjustment to the employer rate varies in duration from plan to plan. For example, a plan with initial excess assets being amortized over a short period of time will typically experience a large rate increase when excess assets are fully amortized. While a plan amendment for such a plan may produce little or no increase in the employer contribution rate now, the change in normal cost due to the plan amendment will become fully reflected in the employer contribution rate as soon as initial excess assets are fully amortized. Disclosure If your agency is requesting cost information for two or more benefit changes, the cost of adopting more than one of these changes may not be obtained by adding the individual costs. Instead, a separate valuation must be done to provide a cost analysis for the combination of benefit changes. if the proposed plan amendment applies to only some of the employees in the plan, the rate change due to the plan amendment still applies to the entire plan, and is still based on the total plan payroll. Any mandated benefit improvements not included in the June 30, 2002 annual valuation have not been. incorporated into this cost analysis. Please note that the cost analysis provided in this document may not be relied upon once the CalPERS actuarial staff have completed the next annual valuation, that is, the annual valuation as of June 30, 2003. If you have not taken action to amend your contract, and we have already completed the June 30, 2003 annual valuation report, you must contact our office for an updated cost analysis, based on the new annual valuation. Descriptions of the actuarial methodologies, actuarial assumptions, and plan benefit provisions may be found in the appendices of the June 30, 2002 annual report. Please note that the results shown here are subject to change if any of the data or plan provisions change from what was used in this study. Certification This actuarial valuation for the proposed plan amendment is based on the participant, benefits, and asset data used in the June 30, 2002 annual valuation, with the benefits modified if necessaryto reflect what is currently provided under your contract with CalPERS, and further modified to reflect the proposed plan amendment. The valuation has been performed in accordance with standards of practice prescribed by the Actuarial Standards Board, and the assumptions and methods are internally consistent and reasonable for this plan, as prescribed by. the CalPERS Board of Administration according to provisions set forth in the California Public Employees' Retirement Law. l ""v Kung-pei Hwang, A.S.A., M.A.A.A. Senior Pension Actuary, CalPERS October 15, 2004 10:52 AM Page 4 of 4 j, t ;anRS ti California Public Employees' Retirement System r AMENDMENT TO CONTI. CT Between the Board of Administration California public Employees' Retirement System and the City Council City of Vernon 'rhe Board of Administration, California Public Employees' Retirement System, hereinafter referred to as Board, and the governing body of the above public agency, hereinafter referred to as Public Agency, having entered into a contract effective November 1, 1948, and witnessed October 23, 1948, and as amei tded effective April 1, 1956, October 1, 1960, July 1, 1966. October 1, 1972, May 1, 1971, November 1, 1975, December 1, 1976, March 1, 1979, July 6, 1986, October 17, 198E , September 7, 1990, January 19, 1991, September 21, 1991, December 24, 1993, October 30, 1994, July 10 1997 and June 30, 2002 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: ! i .k Paragraphs 1 through 13 are hereby stricken from said contract as execut6a effective June 30, 2002, and hereby replaced by the foNowing paragrapl numbered 1 through 14 inclusive: 1. All words and terms used herein which are d Mined in the there Employees' Retirement Law shall have the meaning as defined p unless otherwise specifically provided. ,Normal retirement age" shall mean age 55 for local miscellaneous members and local prosecutors and age 50 for local police and local fire members. t 2. 3. Public Agency shall participate in the Public Employees' Retiremkt System from and after November 1, 1943 makir g its employees •his hereinafter provided, members of said System subject to all provision4..of the Public Employees' Retirement Law except suo:h as apply only (,sin election of a contracting agency and are not provide I. for herein and tmall amendments to said Law hereafter enacted exci pt those, which gay express provisions thereof, apply only on the election of a contraeNg agency. to Employees of Public Agency in the following cl, asses shall become members of said Retirement System except such in r each such class as are excluded by law or this agreement: a. Local Fire Fighters (herein referred to as local safety members); b. Local Police Officers (herein referred to as loc: it safety members); C. Local Prosecutors (included as local safety members); r" d. Employees other than local safety members herein referred to as local miscellaneous members). 4 In addition to the cAasses of employees excluded from membership by said Retirement Law, the following classes of employ ass shall not become members of said Retirement System: NO ADDITIONAL EXCLUSIONS 5. The percentage of final compensation to be provi- led for each year of credited prior and current service as a local miscall ineous member shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to be provi Jed for each year o credited prior and current service as a local fi-e "member shall b4 determined in accordance with Section 21352 of sab I Retirement Law (20 at age 50 Full). t ) 7. The percentage of final compensation to be provided for each year b credited prior and current service as a local pol rce member shall determined in accordance with Section 21362.2 of said Retirement I" (3% at age 50 Full). i 4T 8. The percentage of final compensation to be prov dedfor each hear li be credited prior and current service as a local prosecutor determined in accordance with Section 21363.1 0. said Retirement Law (3% at age 55 Full). f� "C' 9. Public Agency elected and elects to be subject to 1 he following optlo�al provisions: r a. Section 21571 (Basic Level of 1959 Survivor Benefits) for Ioaat police members only. L, b. Sections 21624, 21626 and 21628 (Post Retirement Survil�br Allowance).' G. Section 21024 (Military Service Credit as Put Jic Service), Statutes of 1974. d, Section 20042 (One -Year Final Compensation ). e. Section 21573 (Third Level of 1959 Survivw)r Benefits) for local miscellaneous members'. local fire members ; and local prosecutors only. ,N f. Section 21548 (Pre -Retirement Optional Settlement 2 Death Benefit) for local miscellaneous members ar d local fire members only. g. Section 20423.6 ("Local Safety Member, shalt include loca r"l prosecutors, local public defenders, and t acal public defender investigators as described in Government Coc a Section 20423.6). I a. Public Agency, in accordance. with Government +;ode Section 20790, ceased to be an "employer" for purposes of Sectit in 20834 effective on November 1, 1975. Accumulated contributions of Fublic Agency shall be fixed and determined asprovided tthhereafteer Bali be eld by theent Code Board as and accumulated corrtnb provided in Government Code Section 20834. 11. Public Agency shall contribute to said Retirement Sy stem the contributiora� determined by actuarial valuations of prior and future service liability wilt) respect to local miscellaneous members and local safety members of sa0 Retirement System. t ) 12. public Agency shall also contribute to said Retirement System as follows`,) a. Contributions required per covered member ,>n account of the 19t Survivor Benefits provided under Section 21 i73 of said Retirement Law. (Subject to annual change.) In ac dition, all assets ,nna liabilities of public Agency and its employe( S shall be pooled single account, based on term insurance rates, for survivors of all local miscellaneous members; local fire members arxi local prosecutors. b. A reasonable amount, as fixed by the Bc ard, payable in ¢Tie installment within fio days of date of contract to cover the costs of administering said System as it affects the employees of Public Agency, not including the costs of special valuations or of the periodic investigation and valuations required by law. C. A reasonable amount, as fixed by the Bc ard, payable in pike installment as the occasions arise, to cover the costs of spe6-ial valuations on account of employees of Public Agency, and costwof the periodic investigation and valuations requi -ed by law. 13. Contributions required of Public Agency and its employees "shall be subject to adjustment by Board on account of amendments to the Public Employees' Retirement. Law, and on account of the experience under the Retirement System as determined by the perio iic investigation and valuation required by said Retirement Law. 14. Contributions required of Public Agency.and its employees shall be pild by Public Agency to the Retirement System within fifteen days after the end of the period to which said contributions refer or as may be prescribed by Board regulation. if more or less than tho. correct amount of contributions is paid for any period, proper adjustrr:ent shall be made in connection with subsequent rerhittances. . Adjustments on account of errors in contributions required of any employee m ay be made by direct payments between the employee and, the Bbard. B. This a(riendment shall be effective on the I�daY,af BOARD OF ADMINISTRATION CITY COUNCI PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF VERI ION BY BY By KE NE H MARZt , C MEF PRES�FFICER I.A i.� IA 8 EMPLOYER SERVICE DIVlSit?N 1 PUBLIC E PLOYEES' RETIREMENT SYSTEM Witness Date I � Attest: ^ Clerk AMENDMENT ERN 0209 PEPS-CON-IM (Rev. 902) 4flr-7'_ ion 'ublic Agency, in -the fdllo ors of said Retiremenf S as are excluded by law f CITY CLERK'S OFFICE INTEROFFICE MEMORANDUM DATE: November 28 2012 TO: Rory Burnett, Finance Director/City Treasurer Teresa McAllister, Director of Human Resources Mark Whitworth, City Administrator/Fire Chief FROM: Deborah Juarez, Records Management Assistant;, RE: Resolution No. 2012-192 - Resolution Authorizing a Correction to the Amendment to Contract to Contract Between the Board of Administration California Public Employees' Retirement System and the City Council City of Vernon Transmitted herewith is a copy of the above -referenced resolution that was approved by City Council on October 16, 2012, and executed by both the City of VernonandCalPers. Thank you. Attachment c: Ordinance No. 1104 Resolution No. 8605 Ordinance No. 1144 Resolution Nos. 9524 & 9646 ro CO �dr'deflvery information visit our website at S ' rOFFICIAL lti i r- Postage $ f� Certified Fee O Return Receipt Fee, Postmark Here O (Endorsement Requlred) O Restricted Delivery Fee r3 (Endorsement Required) ..D Lf I Total Postage & Fees ru Sent To o Pan e1l.Q.3 ro4ks.....CALFTRS.................................. C3 Street, Apt. No.; -POB-No. p •0. Box 942704 City, State, ZIP+4 Sacramento, CA 94229-2704 :rr 00. C _W, . 4305 Santa Fe.Avenue, Vernon, California 90058 Telephone (323) 583-8811 October 18, 2012 Danielle Brooks, VIA U.S. CERTIFIED MAIL Employer Representative California.Public Employees' Retirement System P.O. Box 942704 Sacramento, CA 94229-2704 Re: CalPERS Audit Findings #5 Dear Ms. Brooks: Per your letter dated September 27, 2012, enclosed please find two partially executed resolutions for the above -referenced matter adopted by the City Council on October 16, 20.12. If you have any questions or comments, please contact Kristen Enomoto at (323) 583-8811 ext. 398. Yours truly, Ana Barcia Deputy City Clerk AB:em Enclosures cc: Mark Whitworth, City Administrator Nicholas Rodriguez, City Attorney E,cfusivefy Industriaf RESOLUTION NO. 2012-192 RESOLUTION AUTHORIZING A CORRECTION TO THE AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL CITY OF VERNON STATE OF CALIFORNIA ) ss COUNTY OF LOS ANGELES ) I, Ana Barcia, Deputy City Clerk of the City of Vernon, do hereby certify that the foregoing Resolution, being Resolution No. 2012-192, was duly passed, approved and adopted by the City Council of the City of Vernon at a regular meeting of the City Council duly held on Tuesday, October 16, 2012, and thereafter was duly signed by the Mayor or Mayor Pro-Tem of the City of Vernon. Executed this day of October, 2012, at Vernon, California. Ana rcia, Dep y City Clerk (SEAL) G1TY OF:VERNON `'i 13:F` 1 t '. E Jury. U AVOU, UULUlJer;:rI, 4yav;,,aaptemoer.I" ryau, January ru, itit=r, California Public Employees' Retirement System Customer Account Services Division P.O. Box 942704 - Sacramento, CA 94229 2704 CalPERS TTY: (916) 795-3240 888 CalPERS (or 888-225-7377) phone (916) 795-3005 fax www.calpers.ca.gov September 27, 2012 Ms. Kristen Enomoto City of Vernon 4305 Santa Fe Avenue Vernon, CA 90058 Dear Ms. Enomoto: ID # 3431795727 Due to CalPERS audit finding #5, enclosed are two copies of a Resolution authorizing an amendment to strike the contract dated February 6, 2005. This will correct CalPERS audit finding #5. Please return two executed copies of the Resolution. A copy will be returned for your records after it has been executed by CalPERS. If you have any questions, please call (888) CalPERS (225-7377). Sincerely, Danielle Brooks Employer Representative Public Agency Contract Services Enclosures G California Public Employees' Retirement System www.calpers.ca.gov DATE: . October 11, 2012 TO: Honorable Mayor Pro Tem and City Council FROM: Mark C. Whitworth, City Administrator RE: Ca1PERS Correction Resolution Background In February 2005, the City amended its contract with the Board of Administration of the California Public Employees' Retirement System (Ca1PERS) to add the following provision, which effectively granted city attorneys a safety formula: "The percentage of final compensation to be provided for each year of credited prior and current service as a local prosecutor member shall be determined in accordance with Section 21363.1 of said Retirement Las (3% at age 55 Full)." Beginning in 2010, Ca1PERS Office of Audit Services conducted a public agency review of the City of Vernon and issued a report of its findings on April 27, 2012. One of the findings was as follows: "The City incorrectly reported attorneys under coverage group 79001, a safety classification that provides anenhanced retirement benefit formula of 3% @ 55." In its January 31, 2012 response to the draft report, the City acknowledged that it had received inaccurate advice regarding the qualifications of city attorneys, and indicated its desire to work with Ca1PERS to correct the issue and properly reclassify the positions under the miscellaneous category. As such, the City received the attached correction resolution from CalPERS, which is being presented for adoption. The resolution also corrects errors to the City's current contract with Ca1PERS, effective June 22, 2008, that were discovered during this process. Recommendation It is recommended that the attached Ca1PERS correction resolution be approved and adopted. ag sa pry ag be V 11'G,r./f ,r' 1 IIr \4I1 ll lV-.,I,IV VUVII vl a vvl Ipq uvur,Iy - ublic Agency inthe fo owlngLLclasses shall is of said: Retiremenfi.�ystern`exeept such in Year of predited prior and current service as a local prosecutor member:shalf be„determined, ire accordance with Section :'2.1363.1 of said Retirement Law -3 at age 55 Fully. . ClDrihlir�- r.or,r.. aho�:4o^F::�.:1 4—...'.- e., 4.....+.+:. +4. ..11....... .. follow: 99.7,