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HomeMy WebLinkAboutCC AG PKT 2003-09-22 #U AGENDA REPORT / DATE: September 22, 2003 / 09) TO: Honorable Mayor and City Council vi, 0 FROM: John B. Bahorski, City Manager ®1 � o Q� SUBJECT: (Lifeguard / Police Safety - PERS Contract Amendmen 10 U SUMMARY OF REQUEST: That City Council adopt the attached Resolution of Intention to amend the California Public Employees' Retirement System contract to provide Section 21362.2 (3% @ 50 formula) to the Lifeguard Safety unit and introduce the Ordinance authorizing the amendment. BACKGROUND: Prior to the recent contract amendment for the Police Safety unit under the PERS system, the Lifeguard Safety and the Police Safety units received the same benefits. To restore equality to the Lifeguard Safety unit under the CalPERS retirement system with that of the Police Safety Unit and to address potential liability concerns with a Lifeguard Safety unit comprised of only two active employees, the City has merged the two plans. By enacting this merge, the liability is spread over a larger pool of employees, will be more cost effective in the long term and restores equality between the two units. While a contract amendment is not required for the merge, it is required to provide Section 21362.2 (3% @ 50 formula) to the Lifeguards. Ca1PERS requires a resolution of intention be adopted giving notice of the City's intention to approve an amendment to the PERS contract adopting the 3% @ 50 formula. In addition to the resolution of intention, the City must pass an ordinance authorizing an amendment to the contract between City of Seal Beach and CalPERS. The adoption of the final ordinance shall occur no earlier than 20 days after adoption of the resolution of intention. Therefore, the City Council is also requested to introduce the Ordinance at its September 22, 2003 meeting and adopt _ the final ordinance at its October 13, 2003 meeting. FISCAL IMPACT: Government Code 7507 requires that the future annual costs of the proposed contract amendment be made known. Currently, the City is contributing 39.582% of each Police safety employees' salary into the PERS retirement system. With the contract amendment, that contribution will change by .013% to 39.595 %. The annual cost for the first year contribution will increase by $33,798 and will expect to increase by Item U 3% @ 50 Lifeguard Report — Page 2 September 22, 2003 approximately 3.75% for the next 20 years. The total cost on a present value basis for the 20 -year period is $254,316. With the 3 % @50 in place, the Lifeguard Chief is expected to retire and the City would fill the two full -time positions with a Lifeguard Captain and a Marine Yearly Lifeguard with subsequent salary savings equal to the cost of the amendment. Included with this report is the PERS disclosure of contract amendment costs. RECOMMENDATION: That City Council shall: 1) Adopt "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH, CALIFORNIA STATING ITS INTENTION TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE CITY OF SEAL BEACH" 2) Introduce "AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH, CALIFORNIA, AUTHORIZING AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL OF THE CITY OF SEAL BEACH AND THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM." d • illi allf Jo i:.: orski, City Manager Attachments: 1. PERS Disclosure of Contract Amendment Costs 2. Resolution Approving an Amendment to PERS Retirement System 3. Ordinance Authorizing the Amendment to PERS Retirement System Agenda Item 3% @ 50 Lifeguard Report — Page 2 September 22, 2003 PERS DISCLOSURE OF CONTRACT AMENDMENT COSTS 1) Change in the Prevent Value of Benefits $2,405,217 2) Changed in the Accrued Liability $2,203,379 3) Change in the Total Employer Rate .013% Agenda Item PERS DISCLOSURE OF CONTRACT AMENDMENT COSTS 1) Change in the Present Value of Benefits $2,405,217 2) Change in the Accrued Liability $2,203,379 3) Change in the Total Employer Rate 0.013%