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HomeMy WebLinkAboutCity Council Committees - Fireman's Relief Pension Board - 10/18/2016 (2) :•I I ENT WASHIN GTON Firemen's Relief and Pension Board Agenda Board Members: Chair Suzette Cooke - Dana Ralph - Al Bond - Sam Grubbs ALTERNATE: Gene Grenstad City Staff: Sue Hanson, Secretary - Aaron BeMiller, Treasurer October 18, 2016 3:30 p.m. Mayor's Conference Room Item Description Action Speaker 1. Call to order Mayor Cooke 2. Roll Call Mayor Cooke 3. Changes to the Agenda Mayor Cooke 4. Minutes of July 19, 2016 YES Mayor Cooke 5. 3rd Quarter 2016 Financial Transactions YES Lavina Brennecke 6. Other Business NO Mayor Cooke 7. Adjournment Mayor Cooke Unless otherwise noted, the Firemen's Relief and Pension Board meets at 3:30 p.m. on the Third Tuesday of each quarter at Kent City Hall, 2nd Floor, Mayor's Office, 220 Fourth Ave S, Kent, WA 98032. For additional information please contact Sue Hanson at 253-856-5725. Any person requiring a disability accommodation should contact the City Clerk's Office at 253-856-5725 in advance. For TDD relay service call Washington Telecommunications Relay Service at 1-800-833-6388. Firemen's Relief & Pension Board Minutes July 19, 2016 Board Members present: Chair Suzette Cooke -Al Bond - Same Grubbs City Staff: Sue Hanson, Secretary-Aaron BeMiller, Treasurer Other City Staff: Lavina Brennecke, Accounting and Reporting Manager - Susanne Shaw, Senior Financial Analyst Mayor Cooke called the meeting to order at 3:30 p.m. Changes to the Agenda None Executive Summary June 2016 Lavina communicated on the Trust Fund #620 one investment was gone, the value $199,000 earned 1.782%, where there were 6 investments now there are S. Fire Insurance Premium Tax of $231,666 was threatened by legislature to increase $8,600 from last year money, remove from City health insurance exactly the same. Sam Grubbs moved to approve the financial transactions for April, May and June 2016, seconded by All Bond. Motion carried 4-0. CPI Increase Information Susanne communicated that the Consumer Price Index (CPI) urban wage earners for 2014-2015 was 3.3 index points, below 2% threshold. Other Business None Adjournment The meeting was adjourned at 3:38 p.m. Sue Hanson Board Secretary/Interim City Clerk i WASHINGTONE NOT CITY OF KENT FIREMEN'S RELIEF & PENSION TRUST FUND FINANCIAL REPORT September, 2016 MANAGEMENT REPORTS Cash and Investments as of September 30, 2016 5 year comparison and breakdown of current investments 1 Statement of Revenues and Expenses for the Year Ended September 30, 2016 2 Date Presented: 10/18/2016 D o e 0 0 0 (O M O N h 0 Cl) N O O N O M P P P O — M (O (ON M M OM 0) W O) m N (n Ih tl M U) M MLr) 00 LO co g c N N N (A 613 69 EA ti m co _Rp n n (D M C) N M (MOO ONO O N 00a POO M r PCD r � m C, OM 't tTM r n N P N N N ER to (fl to 0 0 0 0 0 0 m 0 0 N h 0 N O O N O P P r O M_ MMet Lo co M M aP- lt cq co a) m 00ri O �o [- 00 N CD V co InN 00 �O O O\ N ® ON * (oLO toL ry O rt In 16 r (A to to (f} uI N CO p ( f V 2 C � .-. C E Q N N o 0 0 0 o e C OO e; N T o N O N M O 'FA C O CO N 0 O O) O (�n U M P P 00 0o rn 4� U O N MI-- N // � co O /. r-i U I lL N N (V N to to Vf EA 6H 1®I �-. O i �t -.o •,o o o v, (nog +J , -11 IL o P o ®. O - r -t C) Oo 0 of 0 P i 0+ N d O OoPo 0) 0 ® O O - 00 N P P I-4 0 P pp M 0) co NON (® m Oct P O ct M O F-i M P O L V O N to w 00 lV N (V N >1 p (Cf (FT EA (t) 60). � �I+ z In ZJ N O z w �� a Q �! cl Q O LLQI1= w Ci O (�- m akD w w � cn cn o � M N a off , Q 0 0 o ate, o z -� w U? U a tom, W LL( Q w + W y to s x 0 Im a, Z C C Q Ill W Q y � +f, 'f, t- w 00 cd c J J d c J y 0 C) O a` usi ai !Q- m u O H r' Q re > O Q v d O rn oN rn (fi -t m UvSr � Qsr A 0 0 0 0 0 a $ a aa4 . § q % § § ) k ems mS ® G 2 k kk§ § [ ) 7 $ § § \$-$ I _ _ a _ aaa a $ $ a � q % % § q % ° ma @G � 8 2 � _ � o o m f $ \0� //011 § § / $ ° \ K _ _ _ _ $ $ a $ $ * a § \ % / A % q ° ° 01)ma Rm ~ 8 / Q a 00m00 aonV) 2 q 3 7 V\k %\/G _k m ~ s /6 r 0t a)m \ - -� ƒ s- e -or aaa $ ® ® a £ § ® U) E qqq co R ® « $ � E � m8 § Q0k c » 2 0* ƒ % / g 2 7 / % a � N - a / ƒ 7 m &G S \ / % oE ¢ ®G % $\ / 2 $ \ E pCL) E r - - _ _ E \ 2 £ $ $ $ N (00 \ 28 ggR9 L ® k § 0LO0 2 _ k/ /CN k\§k co (6$� S \ ® G U � � m _ - - - - � co � \ § k e � 2 § @ � k / ) � ) ' � U) \ . ) § § % 2 § 222 3CL 2k § § 2 / § k � 0 k � S � 0 / < $ k � � @ akeo a § 22o o £ � R 0 (Lx _ z City of Kent Firemen's Relief& Pension Trust Fund Executive Summary September, 2016 Cash &Investments—September 30,2016 ® We have the same investments in September 2016 that we had in June, 2016. We have $90,000 less in our LGIP (Local Government Investment Pool)than we did in June, but the other investment values have not changed. We don't have any investments maturing until February of 2018 so you can expect that our investments will not change much in the next year. Statement of Revenues and Expenses—September 30, 2016 ® Interest revenue is$4500 for the year,which is almost $3000 more than last year at this time. The increase has occurred because we moved the investments from the LGIP to Federal securities which earn higher interest. ® The$227,666 is the State payment for the Fire Insurance Premium Tax that we received In May 2016. ® The pension payments have increased about$1,000 as compared to the first half of 2015. (2016-$119,369 vs 2015-$118,295) ® Health insurance costs are set by the actuarial and are the same as 2015 costs. Total costs for 2016 will be$226,000. We are three quarters through the year, and September 2016 shows three quarters of that cost. ® Actuarial costs for 2016 were higher than in previous years due to the extra work required by GASB 68,which is the new Governmental Accounting Standard relating to Pensions. Date Presented: 10/18/2016