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HomeMy WebLinkAboutBUDGET & FINANCE ACTION SUMMARY 11-29-10 REGULAR MEETING OF THE CENTRAL CONTRA COSTA BOARD OF DIRECTORS: SANITARY DISTRICT MICHAEL R. MCGILL BUDGET AND FINANCE COMMITTEE President BARBARA D. HOCKETT President Pro Tem A C T I O N S U M M A R Y GERALD R. LUCEY MARIO M. MENESINI JAMES A. NEJEDLY Chair Nejedly PHONE: (925) 228-9500 Member Hockett FAX: (925) 676-7211 www.centralsan.org Monday, November 29, 2010 3:00 p.m. Executive Conference Room 5019 Imhoff Place Martinez, California PRESENT: Jim Nejedly, Barbara Hockett, Jim Kelly, Randy Musgraves, Debbie Ratcliff 1. Call Meeting to Order Chair Nejedly called the meeting to order at 3:00 p.m. 2. Public Comments None. 3. Old Business a. Review outstanding questions 1) Details for Bob Murray and Associates invoice COMMITTEE ACTION: The Committee asked for a breakdown of hours that support the invoice. 2) Components of District retirement contribution to Contra Costa County Employees’ Retirement Association (CCCERA) Staff explained the three components that make up the District’s portion of the retirement contribution and the fourth component, Budget and Finance Committee November 29, 2010 Page 2 which is the employee cost-of-living adjustment (COLA) paid by employees. COMMITTEE ACTION: Received the report. 3) Assumptions used in GASB 45 actuarial study compared to CCCERA actuarial assumptions Staff explained that two discount rates are used in the actuarial study that is performed every two years. One represents a pay-as- you-go rate where the assumption is that the investments are held in Local Agency Investment Fund (LAIF) over twenty years, and the higher rate includes the assumption that the District is investing in the GASB 45 Trust (equity market) over twenty years. COMMITTEE ACTION: Received the report. 4. Claims Management a. Review new and outstanding claims Staff reported that the District went to small claims court to collect from Mr. Stephen Isaacs, who failed to pay the $1,000 that was due on his outstanding balance. Since that time, he has made another payment and still owes approximately $1,700 to the District. COMMITTEE ACTION: Received the report. 5. Review revised September 2010 GASB 45 monthly statement COMMITTEE ACTION: Received the revised report. 6. Review Position Paper regarding considering directing staff to request termination calculation from CCCERA (Item 8.a.2) in Board Binder) COMMITTEE ACTION: Reviewed the Position Paper and recommended bringing the matter to the full Board for discussion. 7. Review Expenditures (Item 4.a. in Board Binder) COMMITTEE ACTION: Recommended Board approval. Budget and Finance Committee November 29, 2010 Page 3 a. Review P-Card expenditures COMMITTEE ACTION: Reviewed the P-card expenditures. 8. Review October 2010 Financial Statements and Investment Reports (Item 4.b. in Board Binder) COMMITTEE ACTION: Recommended Board approval. 9. Review of Connection Fees for small businesses Staff recommended amending the District Code to broaden the Capacity Use Charge Program for small businesses. COMMITTEE ACTION: Concurred with staff’s recommendation and asked staff to bring a proposed program to the Committee for review. 10. Reports and Announcements None. 11. Adjournment – at 3:35 p.m.