HomeMy WebLinkAbout09.c. Review draft response to Grand Jury Report No. 110447-C.
Central Contra Costa Sanitary District
June 10, 2011
TO: HONORABLE MEMBERS OF THE BOARD
FROM: ELAINE R. BOEHME, SECRETARY OF THE DISTRICT
CC: JIM KELLY, GENERAL MANAGER
MICHAEL SCAHILL, COMMUNICATION SERVICES MANAGER
SUBJECT: AGENDA ITEM 9.c. - Review draft response to Grand Jury Report
No. 1104 — "Elected Board Membership"
Contra Costa County Grand Jury Report No. 1104 entitled "Elected Board Membership"
was received by the District on April 28, 2011. The Grand Jury conducted a survey
about compensation for elected Special District Boards and City Councils, specifically
looking at the use of funds and if the total amounts spent by the agencies seemed
reasonable. A copy of the full report is attached.
A copy of the District's draft response, due July 25, 2011, is also attached. The draft
response has been reviewed by the Human Resources Committee. The Board is being
asked to review the draft response and provide direction to staff.
Attachments:
1) Grand Jury Report No. 1104
2) Draft response
\\ HOB- 01 \Groups$\ADMINSUPIADMIN \DIST- SEC \Grand Jury\2011 \Memo to Board enc. GJ Rept. 1104 and draft response.doc
Grand Jury Contra
Costa
C0?V County
rTa•c'nr
April 26, 2011
James M. Kelly, General Manager
Central Contra Costa Sanitary District
5019 Imhoff Place
Martinez, CA 94553
Dear James M. Kelly:
725 Court Street
P.O. Box 911
CA 94553 -0091
L L(V�:C
Z u 2011
cv
Attached is a copy of Grand Jury Report No. 1104, "Elected Board Membership" by the 2010-
2011 Contra Costa Grand Jury.
In accordance with California Penal Code Section 933.05, this report is being provided to you at
least two working; days before it is released pu `y. i
Section 933.5(a) of the California Government Code requires that (tlie responding`p;dri;on (5f'-:
entity shall report one of the following actions) in respect to each findin
(I) The respondent agrees with the finding.
(2) The respondent disagrees with the finding.
(3) The respondent partially disagrees with the finding.
In the cases of both (2) and (3) above, the respondent shall specify the portion of the finding that
is disputed, and shall include an explanation of the reasons therefor.
In addition, Section 933.05(b) requires that the respondent reply to each recommendation by
stating one of the following actions:
t. The recommendation has been implemented, with a summary describing the
implemented action.
?. The recommendation has not yet been implemented, but will be implemented in the
future, with a time frame for implementation.
3. T tie recommendation requires fdrther analysis. "This response's ouil&eipla�filfhe -scope
..: and,p�nq;e s of the analysis or study, and a time frame for the matter to be prepared for
discussion. ' This time frame shall -hd exceed six months from the date of the publication
of the Grand Jury Report.
l
James A Kelly, General Manager
Central Contra Costa Sanitary District
April 26 2011
Page 2
4. The recommendation will not be implemented because it is not warranted or is not
reasonable, with an explanation thereof.
Please be reminded that Section 933.05 specifies that no officer, agency, department or
governing body of a public agency shall disclose any contents of the report prior to its public
release. Please insure that your response to the above noted Grand Jury report includes the
mandated items. We will expect your response, using the form described by the quoted
Government Code, no later than July 25, 2011.
It would be greatly appreciated if you could send this response in hard copy to the Grand Jury as
well as by e -mail to lcuev @,contracosta.courts.ca.gov (Word document).
Sincerely,
Lndd,� X
LINDA L. CHEW,1~oreperson
2010 -2011 Contra Costa County Civil Grand Jury
A REPORT BY
THE 2010 -2011 CONTRA COSTA COUNTY GRAND JURY
725 Court Street
Martinez, California 94553
REPORT 1104
Elected Board Membership
APPROVED BY THE GRAND JURY:
Date: APRIL 6, 2011 % rfli� 1• C e
INDA L. CHEW
GRAND JURY FOREPERSON
ACCEPTED FOR FILING:
Date:
OHN LAETTNER
JUDGE OF THE SUPERIOR COURT
Contact: Linda Chew
Foreperson
(925) 957 -5638
Contra Costa County Grand ,fury Report #1104
ELECTED BOARD MEMBERSHIP
Public Service or Public Employment?
TO: Cities and Towns in Contra Costa County (see distribution list)
Independent Special Districts (see distribution list)
SUMMARY
Given the difficult economic challenges facing local government, the Contra Costa County
Grand Jury conducted a survey about compensation for elected Special District Boards
(Board) and City Councils (Council). The Grand Jury looked at the use of funds and if the
total amounts spent by these agencies for elected officials' compensation seemed reasonable.
The study revealed significant compensation disparities among elected Boards and Councils
within Contra Costa County (County).
For example, while Martinez and Oakley both have similar populations of about 35,000
residents, the Martinez City Council total compensation is $131,326, while Oakley's is only
$28,544.
San Ramon with 60,000 residents pays $163,190 to its entire Council while Pittsburg, with
slightly more residents, pays its Council $40,035.
Richmond and Antioch, both with around 100,000 residents, pay their entire Councils
$267,139 and $112, 591 respectively.
The Grand Jury recognizes those agencies that pay nothing or minimum compensation and
thus demonstrate the spirit of public service.
At the same time, there are a large number of Boards and Councils that are being
compensated amounts which may be viewed as exorbitant. Board and Council members are
elected to serve their constituents. They set policy, oversee programs and services
administered by professional employees and are accountable to the public for their actions.
The Grand Jury believes the public should be aware of the compensation paid to their elected
officials, what benefits are provided and whether the compensation structure indicates that
the spirit of public service has changed to an entitlement of public employment.
Contra Costa County 2010 -2011 Grand Jury Report 1104 Page 1
Grand WEy Reports are posted at http : / /www cc- courts org/ andiury
BACKGROUND
County residents are living in very difficult economic times, in which both public agencies
and individuals have had to cut spending.
The Grand Jury surveyed all 19 cities in the County as well as the 27 largest independent
special districts that have their own publicly elected Boards of Directors. Population
information for the analysis was obtained from Local Agency Formation Commission
reports. The survey collected data for Fiscal Years (FY) 2008 -09 and 2009 -10.
Information was requested for the following categories pertaining to annual expenditures for
elected officials: salary and/or meeting fees, health care insurance costs, pension or deferred
compensation, life insurance premiums, car allowance or mileage, cell phone and/or internet
access and travel & conference costs.
The total amount spent county -wide in FY 2009 -10 on compensation for the surveyed
Boards and Councils was $2,419,169.
The following data is grouped by cities and special districts. Data reported are the total
amounts for each Board or Council regardless of the number of elected members. All cities
have five elected Council members with the exception of Richmond, which has seven. All
special districts have five Board members except the Byron - Bethany Irrigation District,
which has nine, with two vacancies.
Cities
The average annual amount spent for each Council was $77,895.
Lafayette, Moraga and Orinda had minimal expenses for their elected leaders.
Eight cities compensate their elected leaders more than the average for all surveyed.
These cities spent an average of $136,145. Of that amount, 76.4% was paid for salary
and/or meeting fees and health care benefits. See table below.
Twelve cities pay for elected officials' pensions or other forms of retirement benefits.
Twelve cities pay for elected officials' health care insurance costs.
Eight cities pay life insurance premiums for elected officials.
Six cities pay for elected officials' cell phone or internet access.
The following table summarizes the compensation data collected for the cities.
Total Council Comaensation Exnense
Cities
Population
ost
Salary
and/or
Meeting
Fees
Health
Care
Insurance
Costs
Pension &
Deferred
Comp
Other
Costs
City of Lafayette
24,500
$631
$0
$0
$0
$631
Town of Mora a
16,800
$2,673
$0
$0'
$0
$2,673
City of Orinda
17,600
$2,801
$0
$0
$0
$2,801
City of Oakley
34,000
- $28,544
$27,924
$0
$0
$620
City ofClayton
10,784
$29,590
$23,400
$0
$4,640
$1,550
City of El Cerrito
23,596
$37,613
$26,710
$0
$3,574
$7,329
City of Pittsburg
63,004
$40,035
$33,240
$5,220
$0
$1,575
Town of Danville
42,601
$54,998
$40,064
$11,764
$1,502
$1,668
City of Pinole
19,193
$59,965
$17,862
$41,396
$0
$707
City Walnut Creek
66,000
$61,798
$35,100
$0
$16,086
$10,612
City of Pleasant Hill
33,377
$72,206
$37,950
$27,541
$4,569
$2,146
City of Brentwood
50,614
$91,998
$34,155
$42,425
$2,186
$13,232
City of Hercules
23,000
$93,691
$51,960
$34,141
$5,059
$2,531
City of San Pablo
30,950
$100,961
$45,210
$37,906
$6,555
$11,290
City of Antioch
100,150
$112,591
$53,746
$1,922
$5,576
$51,346
City of Concord
124,780
$128,262
$74,580
$42,303
$10,720
$659
City of Martinez
36,179
$131,326
$46,200
$71,416
$9,697
$4,012
City of San Ramon
59,002
$163,190
$47,935
$59,768
$12,457
$43,030
City of Richmond
102,186
$267,139
$152,130
$53,700
$0
$61309
Total of 19 Cities
$1,480,012
$748,166
$429,502
$82,622
$219,721
Average of 19 Cities
$77,895
$39,377
$22,605
$4,349
$11,564
Note: Richmond has seven Council members; all other cities have five Council members
Special Districts
• The average annual amount spent for each Board was $34,784.
• Nine special districts paid their elected leaders from zero to less than $100 in total. They
are: Crockett Community Services District, Diablo Community Services District,
Kensington Police Protection. & Community Services District, Town of Knightsen
Community Services District, Kensington Fire Protection District, Rodeo- Hercules Fire
Protection District, Bethel Island Municipal Improvement District, Green Valley
Recreation and Park District, and Moraga -Orinda Fire District.
• Eight special districts compensate their elected officials more than the average for all
surveyed. These districts spent an average of $99,089. Of that amount 87.7% was paid for
salary and/or meeting fees and health care insurance costs. See' the table below.
• Eight out of the nine most generous special districts are water or wastewater providers
that pass on their costs to rate payers.
• Three special districts contribute to pension or other form of retirement benefits for one
or more elected officials.
Contra Costa County 2010 -2011 Grand Jury Report 1104 Page 3
Grand lure Reports are posted at h : j1mam.cc- couru.org/erandiury
• Nine special districts pay for health care insurance costs for one or more elected officials.
• Four special districts pay life insurance premiums for one or more elected officials.
The following table summarizes the compensation data collected for the 27 special districts.
Total Special District Board Compensation Expense
Special District
Popu-
Iation
Total
Cost
Salary &
Meeting
Fees
Health
Care
Insurance
Costs
Pension
Other
Costs
Crockett Community Services District
3,500
$0
$0
$0
$0
$0
Diablo Community Services District
1,200
$0
$0
$0
$0
$0
Kensington Police Prot & Com. Serv. Dist.
5,000
$0
$0
$0
$0
$0
Kni htsen Town Community Serv. Dist
1,500
$0
$0
$0
$0
$0
Kensington Fire Protection District
4,936
$0
$0
$0
$0
$0
Rodeo - Hercules Fire Protection District
30,000
$0
$0
$0
$0
$0
Bethel Island Municipal Improve District
3,000
$0
$0
$0
$0
$0
Green Valley Recreation and Park District
473
$0
$0
$0
$0
$0
Mora a- ®rinda Fire District
42,000
$50
$0
$0
$0
$50
Byron Sanitary District
995
$4,425
$4,425
$0
$0
$0
Diablo Water District
31,000
$7,365
$7,300
$0
$0
$65
Ambrose Recreation and Park District
23,000
$7,858
$5,150
$0
$0
$2,708
Rodeo Sanitary District
8,717
$8,975
$8,975
$0
$0
$0
San Ramon Valley Fire Protection Dist
158,071
$12331
$8,085
$0
$0
$4,246
Pleasant Hill Recreation and Park District
40,003
$15,226
$12,500
$0
$0
$2,726
West Contra Costa Healthcare District
201,196
$16,385
$8,200
$4,188
$0
$3,997
Los Medanos Comm. Healthcare District
81,953
$20,500
$20,500
$0
$0
$0
Discovery Bay Conununity Services Dist
15,000
$22,661
$22,500
$0
$0
$161
Ste a Sanitary District
40,000
$30,670
$22,540
$0
$0
$8,130
Mt. View Sanitary District
18,253
$41,283
$19,307
$12,593
$0
$9,383
Mt. Diablo Healthcare District
191,452
$42,498
$0
$42,498
$0
$0
East Contra Costa Irrigation District
60,000
$76,227
$3,605
$72,192
$0
$430
Ironhouse Sanitary District
35,350
$94,070
$28,220
$62,780
$2,051
$1,020
Contra Costa Water District
550,000
$99,826
$36,700
$41,177
$0
$21,949
Byron-Bethany Irrigation District
3,000
$105,380
$5,360
$99,684
$0
$336
Central Contra Costa Sanitary District
451 900
$158,174
$52,156
$90,435
$0
$15,583
West County Wastewater District
124,398
$175,254
$93,934
$44,277
$18,823
$18,220
Total of 27Special Districts
$939,158
$359,457
$469,823
$20,873
$89,005
Avery e of 27 Special Districts
$34,784
$13,313
S17,401
$773
$3,296
Note: Byron- Bethany Irrigation District has nine Board members, of which two are vacant; all other special districts
have five Board members.
Contra Costa Water District reported no pensions paid but has a provision in their retirement plan to pay a pension
for Board members at age 62 after 10 years of service.
Contra Costa County 2010 -2011 Grand Jury Report 1104 Page 4
Grand (ury RepQrts are posted athp: / /www.cc- courts.ore/erand'=
Professional full -time managers are hired to run each agency. Historically, elected officials have
looked upon their work as public service for the betterment of the community. Agencies have
provided their elected leaders with benefits. These include health care insurance, employer paid
retirement benefits, life insurance premiums, payments for cell phone /internet access, and
mileage reimbursement or car allowance.
The total dollar amounts are small in relation to agency overall budgets. However, services to
the public are being reduced in most agencies which usually means staff reductions. Although
service reductions have been implemented, governing boards have continued to enjoy the same
level of benefits. They should demonstrate their leadership by eliminating or reducing benefits.
FINDINGS AND RECOMMENDATIONS
Each agency named needs to respond only for its own practices.
Finding # 1: Sixteen cities and eighteen special districts provide benefits to their elected leaders
in some fashion. These benefits may include salary, meeting fees, health care insurance costs,
pension or deferred compensation, life insurance premiums, cell phone usage, and internet
connections.
Recommendation # 1: All cities and special districts should conduct an annual public
review of compensation provided to their respective elected Councils and Boards. This
review should include such items as salary, meeting fees, health care insurance costs,
pension/deferred compensation, life insurance premiums, cell phone usage, and internet
connections. The public review should address whether or not changes in compensation are
warranted.
Finding # 2: Eight cities spend more than the county-wide average ($39,377) for salary and
meeting fees. They are: Antioch, Concord, Danville, Hercules, Martinez, Richmond, San Pablo
and San Ramon.
Recommendation # 2: These cities, as part of the annual review in Recommendation 1,
should consider whether it would be appropriate to implement reductions of salary and
meeting fee expenditures to bring them in line with other cities.
Finding # 3: Eight special districts spend more than the county-wide average ($13,313) for
salary and meeting fees. They are: Central Contra Costa Sanitary District, Contra Costa Water
District, Discovery Bay Community Services District, Ironhouse Sanitary District, Los Medanos
Community Healthcare District, Mt. View Sanitary District, Stege Sanitary District and West
County Wastewater District.
Recommendation # 3: These special districts, as part of the annual review in
Recommendation 1, should consider whether it would be appropriate to implement a
Contra Costa County 2010 -2011 Grand Jury Report 1104 Page 5
Grand Jury Reports are posted at hU:Uwww cc- courts.orghzrandiury
reduction of salary and meeting fee expenditures to bring them in line with other special
districts.
Finding # 4: Health care benefits are provided to elected Board members by twelve cities and
nine special districts.
Recommendation # 4: The policy of paying health care insurance costs for Council and
Board members should be reviewed to determine whether this practice is appropriate. The
agencies following this practice are:
Cities: Antioch, Brentwood, Concord, Danville, Hercules, Martinez, Pinole, Pittsburg,
Pleasant Hill, Richmond, San Pablo and San Ramon
Special Districts: Byron- Bethany Irrigation District, Central Contra Costa Sanitary
District, Contra Costa Water District, East Contra Costa Irrigation District, Ironhouse
Sanitary District, Mt. Diablo Healthcare District, Mt. View Sanitary District, West
Contra Costa Healthcare District and West County Wastewater District.
Finding # 5: Pension benefits, with potential long -term financial implications for the agency, are
provided to Council and Board members by twelve cities and three special districts.
Recommendation # 5: The policy of paying pension or deferred compensation for Council
and Board members should be reviewed to determine whether this practice is appropriate.
The agencies following this practice are:
Cities: Antioch, Brentwood, Clayton, Concord, Danville, El Cerrito, Hercules, Martinez,
Pleasant Hill, San Pablo, San Ramon and Walnut Creek.
Special Districts: Central Contra Costa Sanitary District, Ironhouse Sanitary District and
West County Wastewater District.
REQUIRED RESPONSES
Findings and Recommendations:
Cities and Towns
Antioch
1, 2, 4 and 5
Brentwood
1, 4 and 5
Clayton
1 and 5
Concord
1, 2, 4 and 5
Danville
1, 2, 4 and 5
E1 Cerrito
I and 5
Hercules
1, 2, 4 and 5
Martinez
1, 2, 4 and 5
Oakley
1
Pinole
I and 4
Pittsburg
1 and 4
Pleasant Hill
1, 4 and 5
Richmond
1, 2 and 4
Contra Costa County 2010 -2011 Grand Jury Report 1104 Page 6
Grand Jury Reports are posted at h W: ,/f www.cc- courts.org/erandiury
San Pablo 1, 2, 4 and 5
San Ramon 1, 2, 4 and 5
Walnut Creek 1 and 5
Independent Special Districts:
Ambrose Recreation and Park District
1
Byron- Bethany Irrigation District
1 and 4
Byron Sanitary District
1
Central Contra Costa Sanitary District
1, 3, 4 and 5
Contra Costa Water District
1, 3 and 4
Diablo Water District
1
Discovery Bay Community Services District
1 and 3
East Contra Costa Irrigation District
1 and 4
Ironhouse Sanitary District
1, 3, 4 and 5
Los Medanos Community Healthcare District
I and 3
Mt. Diablo Healthcare District
1 and 4
Mt. View Sanitary District
1, 3 and 4
Pleasant Hill Recreation and Park District
1
Rodeo Sanitary District
l
San Ramon Valley Fire Protection District
1
Stege Sanitary District
1 and 3
West Contra Costa County Healthcare District
1 and 4
West County Wastewater District
1, 3, 4 and 5
Distribution List:
Cities and Towns
Antioch, Brentwood, Clayton, Concord, Danville, El Cerrito, Hercules, Lafayette, Martinez,
Moraga, Oakley, Orinda, Pinole, Pittsburg, Pleasant Hill, Richmond, San Pablo, San Ramon
and Walnut Creek.
Independent Special Districts:
Crockett Community Services District, Diablo Community Services District, Discovery Bay
Community Services District, Kensington Police Protection and Community Services
District, Knightsen Community Services District, Kensington Fire Protection District,
Moraga -Orinda Fire District, Rodeo - Hercules Fire Protection District, San Ramon Valley
Fire Protection District, Los Medanos Community Healthcare District, Mt. Diablo Healthcare
District, West Contra Costa County Healthcare District, Byron - Bethany Irrigation District,
East Contra Costa Irrigation District, Bethel Island Municipal Improvement District,
Ambrose Recreation and Park District, Green Valley Recreation and Park District, Pleasant
Hill Recreation and Park District, Byron Sanitary District, Central Contra Costa Sanitary
District, Ironhouse Sanitary District, Mt. View Sanitary District, Rodeo Sanitary District,
Stege Sanitary District, West County Wastewater District, Contra Costa Water District and
Diablo Water District.
Contra Costa County 2010 -2011 Grand Jury Report 1104 Page 7
Grand fury Reports are posted at http://www. &c-sourts.org /erandiva
PHONE: (925) 228 -9500
FAX.- (925) 676 -7211
July 8, 2011 www.centralsan.org
RE: Grand Jury Report 1104 Response
Dear Ms. Chew,
Per the Findings and Recommendations of the 2010 -2011 Grand Jury Report 1104 on
Elected Board Membership, the required responses of the Central Contra Costa Sanitary
District to Findings 1, 3, 4, and 5 are as follows:
Findin-g # 1: Sixteen cities and eighteen special districts provide benefits to their elected
leaders in some fashion. These benefits may include salary, meeting fees, healthcare
insurance costs, pension or deferred compensation, life insurance premiums, cell phone
usage, and internet connections.
Response: The respondent agrees with the Finding.
Recommendation # 1: All cities and special districts should conduct an annual public
review of compensation provided to their respective elected Councils and Boards. This
review should include such ``items as salary, meeting fees, health care insurance costs,
pension, deferred compensation, life insurance premiums, cell phone usage, and internet
connections. The public review should address whether or not changes in compensation
are warranted.`
Response: This recommendation will be implemented. The Central Contra Costa
Sanitary District will conduct an annual public review of compensation and benefits
provided to Board members.
Finding # 3: Eight special districts spend more than the county -wide average ($13,313)
for salary and meeting fees.
Response: The respondent agrees with the Finding.
JAMESM. KELLY
General Manager
Ms. Linda L. Chew, Foreperson
Contra Costa County Grand Jury
KF.NTON L. ALAI
counselfor the District
725 Court Street, 4t" Floor
(510) 808 -2000
Martinez, CA 94553
ELAINE a: BOEHME
Secretary of the District
RE: Grand Jury Report 1104 Response
Dear Ms. Chew,
Per the Findings and Recommendations of the 2010 -2011 Grand Jury Report 1104 on
Elected Board Membership, the required responses of the Central Contra Costa Sanitary
District to Findings 1, 3, 4, and 5 are as follows:
Findin-g # 1: Sixteen cities and eighteen special districts provide benefits to their elected
leaders in some fashion. These benefits may include salary, meeting fees, healthcare
insurance costs, pension or deferred compensation, life insurance premiums, cell phone
usage, and internet connections.
Response: The respondent agrees with the Finding.
Recommendation # 1: All cities and special districts should conduct an annual public
review of compensation provided to their respective elected Councils and Boards. This
review should include such ``items as salary, meeting fees, health care insurance costs,
pension, deferred compensation, life insurance premiums, cell phone usage, and internet
connections. The public review should address whether or not changes in compensation
are warranted.`
Response: This recommendation will be implemented. The Central Contra Costa
Sanitary District will conduct an annual public review of compensation and benefits
provided to Board members.
Finding # 3: Eight special districts spend more than the county -wide average ($13,313)
for salary and meeting fees.
Response: The respondent agrees with the Finding.
Ms. Linda L. Chew, Foreperson
Contra Costa County Grand Jury
July 8, 2011
Page 2
Recommendation # 3: These special districts, as part of the annual review in
Recommendation # 1, should consider whether it would be appropriate to implement a
reduction of salary and meeting fee expenditures to bring them in line with other special
districts.
Response: This recommendation will be implemented. The Central Contra Costa
Sanitary District will consider whether it would be appropriate to implement a
reduction of salary or meeting fee expenditures for Board members, while
recognizing the amount of time spent by Board members in service to the District
community (an average of 24 scheduled Board meetings and as many as 48
Committee meetings in the course of a year), the size of the District, and in
comparison with other agencies.
Finding # 4: Health care benefits are provided to elected Board members by twelve cities
and nine special districts.
Response: The respondent agrees with the Finding.
Recommendation # 4: The policy of paying health care insurance costs for Council and
Board members should be reviewed to determine whether this practice is appropriate.
Response: This recommendation has been implemented. After recent review, an
alternative to medical coverage and premiums has been developed and offered to
District Board members. A Board member can elect to participate in a medical
expense reimbursement program, limited to $5,000 per year, rather than the
District paying the $20,000 to $35,000 in annual healthcare premiums. This
alternative is expected to yield significant cost savings to the District.
Finding # 5: Pension benefits, with potential long -term financial implications for the
agency, are provided to Council and Board members by twelve cities and three special
districts.
Response: The respondent disagrees with this Finding in part. Central Contra
Costa Sanitary District was included in this Finding in error.
Recommendation # 5: The policy of paying pension or deferred compensation for
Council and Board members should be reviewed to determine whether this practice is
appropriate.
Ms. Linda L. Chew, Foreperson
Contra Costa County Grand Jury
July 8, 2011
Page 3
Response: This recommendation will not be implemented. The District was
included in Finding #5 in error and does not provide pension benefits to current or
former Board members.
Please do not hesitate to contact me if you have questions or require clarification.
Yours sincerely,
James M. Kelly
General Manager
Central Contra Costa Sanitary District