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HomeMy WebLinkAbout2013/10/15-Minutes-City Council-Special Called CITY OF FORT WORTH CITY COUNCIL AND FORT WORTH EMPLOYEES' RETIREMENT FUND BOARD OF TRUSTEES CALLED-SPECIAL JOINT MEETING OCTOBER 15, 2013 Present: Fort Worth City Council Mayor Betsy Price Mayor Pro tem W.B. "Zim" Zimmerman, District 3 Council Member Salvador Espino, District 2 Council Member Daniel Scarth, District 4 Council Member Jungus Jordan, District 6 Council Member Dennis Shingleton, District 7 Council Member Kelly Allen Gray, District 8 Council Member Joel Bums, District 9 (arrived at 1:07pm) Absent: Council Member Gyna Bivens, District 5 Staff Present: Tom Higgins, City Manager Sarah Fullenwider, City Attorney Fort Worth Employees' Retirement Fund Board of Trustees Matt Anderson, Place I Todd Cox, Place 2 Benita Harper, Place 3 Glenn Balog,Place 4 Lance Usrey, Place 5 Marsha Anderson, Place 7 Jes6s Paydn, Place 8 Jarod Cox, Place 9 Bill Gordon, Place 10 Bill Crawford, Place 11 Mike Bickley, Place 12 Susan Alanis, Place 13 Absent: Billy Samuel, Chairman, Place 6 CITY OF FORT WORTH CITY COUNCIL AND FORT WORTH EMPLOYEES' RETIREMENT FUND BOARD OF TRUSTEES CALLED— SPECIAL JOINT MEETING OCTOBER 15, 2013 Page 2 of 3 Fort Worth Employees' Retirement Fund Staff Present: Robert Hulme, Interim Executive Director/CIO Doreen McGookey, General Counsel I. CALL TO ORDER With a quorum of bodies present, Mayor Price and Board Vice Chairman, Glenn Balog called the joint meeting of the Fort Worth City Council and Fort Worth Employees' Retirement Fund (ERF) Board to order at 1:05 p.m., on Tuesday, October 15, 2013, in the Pre Council Chambers, 1000 Throckmorton Street, Fort Worth, Texas 76102, with Council Member Bivens absent. II. WELCOME AND INRODUCTIONS Mayor Betsy Price and Vice Chairman Balog welcomed the members and audience to the meeting. Both boards were introduced. III. REVIEW THE PERFORMANCE OF THE FUND Interim Executive Director Robert Hulme presented the Fund Performance Update. He gave an overview of the Capital Markets; reviewed the Funds asset Allocations, reviewed the Funds asset allocation and performance as of September 30, 2013. He noted the following: • Last valuation January 1, 2013 • Takeaways from the last valuation • All of 2008 losses have now been absorbed • Funding Period 36 years • Assumption rate now 8% • October 1, 2013 benefit changes for active employees will be included in the next valuation. • Patience to allow changes to flow through the valuation. (Note: The Fund Performance Update presentation is on file in the City Secretary's Office.) CITY OF FORT WORTH CITY COUNCIL AND FORT WORTH EMPLOYEES' RETIREMENT FUND BOARD OF TRUSTEES CALLED—SPECIAL JOINT MEETING OCTOBER 15, 2013 Page 3 of 3 IV. BRIEFING ON THE NEW PENSION ACCOUNTING TO COMPLY WITH THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD STANDARDS Terry Kile with Deloitte & Touche LLP and Leon F. "Rocky" Joyner JR. with Segal presented a briefing on the new pension standards from the Governmental Accounting Standards Board (GASB) and the impact they will have on the financial reporting of the fund. • GASB 67—applies to plan reporting o Effective for plan years beginning after 6/15/2013 (fiscal 2014) • GASB 68 — applies to employer reporting o Effective for fiscal years beginning after 6/15/2014 (fiscal 2015) • Major changes: • Places Net Pension Liability on financial statements • Decouples expense from funding • Greatly expanded disclosures (Note: The New Pension Accounting presentation is on file in the City Secretary's Office) V. NEXT MEETING The next meeting will be in the spring, with the date to be determined. VI. REOUEST FOR FUTURE AGENDA ITEMS There were no requests for future agenda items. VII. ADJOURN There being no further business, Mayor Price and Vice Chairman Balog adjourned the joint meeting at 1:47 p.m. These minutes approved by the Fort Worth City Council on the 22nd day of October, 2013. Attest: Appraed Mary J. ys �1 etsy Price City Sectary Mayor `