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HomeMy WebLinkAboutStaff Report 249-10TO: "HONORABLE CITY COUNCIL FROM: CITY MANAGER DEPARTMENT: HUMAN RESOURCES DATE: May 17,2010 CMR: 249:10 REPORT TYPE: CONSENT SUBJECT: Adoption of (1) Resolution of Intent and (2) Ordinance to Amend the Contract Between the Board of Administration of the California Public Employees' Retirement System (CaIPERS) and the City of Palo Alto to Implement California Government Code Section 20475 (2.0% @ 60 Full Formula) Providing a Second Tier of Different Level of Benefits for New Miscellaneous Employees RECOMMENDATION Staff recommends that Council adopt the attached Resolution of Intention of the Council of the City of Palo Alto stating its intent to amend the contract between the California Public Employees' Retirement System (CaIPERS) and the City of Palo Alto to implement Section 20475 (2.0% @ 60 Full Formula) providing a second tier of different level of benefits for new Miscellaneous employees; and an ordinance to authorize the Amendment. BACKGROUND On October 26, 2009, the City Council approved Resolution #8994 which imposed the City's Last, Best and Final offer to employees represented by Service Employees' International Union (SEIU), Local 521. The terms of that resolution included a change from the current CalPERS retirement formula 2.7% @ 55 Full Formula to the 2.0% at 60 retirement formula for new hires. The Council approved the same change for managers and other professionals in the 2009-10 Management and Professional compensation plan. The attached resolution is necessary to implement the contract amendment as required by PERS rules. The first step in the process is for the Council to adopt a Resolution of Intent and conduct a first reading of the ordinance amending the contract. Once the final ordinance is adopted and becomes effective, the contract amendment will go into effect the following payroll date. Based on the current schedule, the effective date of the contract will be July 17,201 O. CMR: 249:10 Page 1 of3 This benefit change will only affect new hires and not current, active employees in the SElU bargaining unit or the current employees in the Management and Professional group who are all combined and designated by CalPERS as the Local Miscellaneous employees group. This benefit shall consist of the City of Palo Alto paying a percentage of the normal member contributions as described in relevant labor policies and agreements. This change is a result of the City's continuing effort to lower the growing cost of employee benefits. DISCUSSION This change in pension fonnula for miscellaneous new hires is expected to gradually decrease the City's retirement benefit expense. Currently under the 2.7% @ 55 formula, an employee retiring at age 55 with 25 years of service can, for example, retire with a pension equal to 67.5% of final salary. Upon implementation of this amendment, under the new formula, a 60 year old employee with 25 years of service will be able to retire with a pension equal to 50% of final salary. The cost analysis provided by CalPERS states that while there will be no immediate employer contribution rate impact from this amendment, ultimately, the City's normal cost will decrease as new hires in the lower formula begin to replace existing employees in the higher formula who retire or otherwise tenninate. The approximate difference in normal cost is expected to be 3.3%. Thus, if an employee retires at age 60, this employee will be entitled to an annual pension of 2% of his or her salary multiplied by the number of accumulated years of service. RESOURCE IMPACT With the implementation of a 2% @ 60 retirement formula, the City will gradually realize pension contribution savings as new employees replace those now employed under the 2.7% @ 55 formula. Actuarial Information provided by CalPERS indicates that after implementing this change, the City can expect $0.24 million in savings in 2010-11 and $0.43 million in 2011-12, with total savings over the first ten years adding to $7.8 million. These estimates assume a 6.6% annual retirement rate (the average rate for 2006- 08), and a 6% non-retirement termination rate (the actual average rate for 2007-09). The estimates also assume that in 20 I 0-11 Miscellaneous employees Vl'ill decline in number by about 5%, as proposed in the draft 2010-11 budget, and that total Miscellaneous Full Time Equivalents (FTEs) will remain the sanle for the next ten years. CMR: 249:10 Page 2 of3 POLICY IMPLICATIONS This request supports the Finance Committee's recommendation for staff to bring alternatives forward on how to slow the increasing cost of employee benefits and lessen the impact on other City priorities, and is consistent with existing City policies. ENVIRONMENTAL REVIEW This action does not require an environmental review. ATfACHMENT 1. Resolution of Intention of the Council of the City of Palo Alto to Approve an Amendment to Contract with the Board of Administration California Public Employees'Retirement 2. Ordinance of the Council of the City of Palo Alto Authorizing an Amendment to the Contract with the Board of Administration ofthe California Public Employees' Retirement System . PREPARED BY: Sandra T.R. Blanch, Assistant Director, Human Resonrces DEPARTMENT HEAD: tfM;J..Il...-J. 1< .. IPtuI11 If;'" ~tUJJ1LtJl C~ RUSSELL CARLSEN Director of Human Resonrces CITYMANAGE~APPROVAL:~-P;l. Ij v< JA KEENE \ C . I 1 anager "'" CMR:249:1O Page 3 00 ** NOT YET APPROVED ** Resolution No. -:c---::-: Resolution oflntention of the Council of the City of Palo Alto to Approve an Amendment to Contract with the Board of Administration California Public Employees' Retirement WHEREAS, the Public Employees' Retirement Law permits the participation of public agencies and their employees in the Public Employees' Retirement System by the execution of a contract, and sets forth the procedure by which said public agencies may elect to subject themselves and their employees to amendments to said Law; and WHEREAS, the City of Palo Alto ("City") contracts with the Public Employees' Retirement System and desires to amend its contract; and WHEREAS, one of the steps in the procedures to amend this contract is the adoption by the governing body of the public agency of a resolution giving notice of its intention to approve an amendment to said contract, which resolution shall contain a summary of the change proposed in said contract; and follows: WHEREAS, the following is a statement of the proposed change: To provide section 20475 (Different Level of Benefits). Section 21353 (2% @ 60 Full formula) is applicable to local miscellaneous members hired into a miscellaneous classification after the effective date of this amendment to contract. NOW, THEREFORE, the Council of the City of Palo Alto does RESOLVE as SECTION 1. The City Council hereby gives notice of its intention to approve an amendment to the contract between the City and the Board of Administration of the Public Employees' Retirement System, a copy of said amendment being attached hereto, as Exhibit "A" and by this reference made a part hereof. II II II II II 100;12 sh 8261314 ** NOT YET APPROVED ** SECTION 2. The Council finds that this is not a project under the California Environmental Quality Act and, therefore, no environmental impact assessment is necessary. INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST: City Clerk Mayor APPROVED AS TO FORM: APPROVED: Senior Deputy City Attorney City Manager Director of Human Resources Director of Administrative Services 100512 sh 8261314 2 j • CaJPERS EXHIBIT California Public Employees' Retirement System ---+--- AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Palo Alto -------+------- The Board of Administration, California Public Employees' Retirement System, hereinafter referred to as Board, and the governing body of the above public agency, hereinafter referred to as Public Agency, having entered into a contract effective January 1, 1942, and witnessed March 9, 1942, and as amended effective January 1, 1948, April 1, 1949, January 1,1952, July 1, 1954, February 1, 1956, November 1, 1964, September 23, 1968, December 14, 1970, February 1,1974, July 8,1974, January 5,1975, April 1, 1975, September 11,1977, July 1, 1979, February 21, 1981, July 11, 1981, December 12, 1981, June 12, 1982, September 17, 1983, November 12, 1983, February 11, 1991, October 15, 1994, December 10,1994, February 27,1996, October 15,1998, January 1,1999, October 14,1999, July 1, 2000, October 20, 2001, March 9, 2002, September 16, 2006 and January 6, 2007 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 13 are hereby stricken from said contract as executed effective January 6, 2007, and hereby replaced by the following paragraphs numbered 1 through 15 inclusive: 1. All words and terms used herein which are defined in the Public Employees' Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. "Normal retirement age" shall mean age 55 for local miscellaneous members entering membership in the miscellaneous classification on or prior to the effective date of this amendment to contract, age 60 for local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract and age 50 for local safety members. PLEASE DO NOT SIGN "EXHIBIT ONLY" 2. Public Agency shall participate in the Public Employees' Retirement System from and after January 1, 1942 making its employees as hereinafter provided, members of said System subject to all provisions of the Public Employees' Retirement Law except such as apply only on election of a contracting agency and are not provided for herein and to all amendments to said Law hereafter enacted except those, which by express provisions thereof, apply only on the election of a contracting agency. 3. Public Agency agrees to indemnify, defend and hold harmless the California Public Employees' Retirement System (CaIPERS) and its trustees, agents and employees, the CalPERS Board of Administration, and the California Public Employees' Retirement Fund from any claims, demands, actions, losses, liabilities, damages, judgments, expenses and costs, including but not limited to interest, penalties and attorneys fees that may arise as a result of any of the following: (a) Public Agency's election to provide retirement benefits, provisions or formulas under this Contract that are different than the retirement benefits, provisions or formulas provided under the Public Agency's prior non-CaIPERS retirement program. (b) Public Agency's election to amend this Contract to provide retirement benefits, provisions or formulas that are different than existing retirement benefits, provisions or formulas. (c) Public Agency's agreement with a third party other than CalPERS to provide retirement benefits, provisions, or formulas that are different than the retirement benefits, provisions or formulas provided under this Contract and provided for under the Califomia Public Employees' Retirement Law. (d) Public Agency's election to file for bankruptcy under Chapter 9 (commencing with section 901) of Title 11 of the United States Bankruptcy Code and/or Public Agency's election to reject this Contract with the CalPERS Board of Administration pursuant to section 365, of Title 11, of the United States Bankruptcy Code or any similar provision of law. (e) Public Agency's election to assign this Contract without the prior written consent of the CalPERS' Board of Administration. (f) The termination of this Contract either voluntarily by request of Public Agency or involuntarily pursuant to the Public Employees' Retirement Law. PLEASE DO NOT SIGN "fEXHISlr ONI),!I (g) Changes sponsored by Public Agency in existing retirement benefits, provisions or formulas made as a result of amendments, additions or deletions to California statute orto the California Constitution. 4. Employees of Public Agency in the following classes shall become members of said Retirement System except such in each such class as are excluded by law or this agreement: a. Local Fire Fighters (herein referred to as local safety members); b. Local Police Officers (herein referred to as local safety members); c. Employees other than local safety members (herein referred to as local miscellaneous members). 5. In addition to the classes of employees excluded from membership by said Retirement Law, the following classes of employees shall not become members of said Retirement System: a. PROJECT PROFESSIONAL; PROJECT MANAGER; PROJECT TECHNICIAN; PROJECT ASSISTANT; PROJECT LABORER; LANDSCAPE MAINTENANCE TRAINEE; LIBRARY PAGE; WATER SAFETY INSTRUCTOR ILiFEGUARD; RECREATION LEADER; AND POOL MANAGER HIRED ON OR AFTER OCTOBER 14, 1999. 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member in employment before and not on or after January 6, 2007 shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Full). 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member in employment on or after January 6, 2007 and not entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract shall be determined in accordance with Section 21354.5 of said Retirement Law (2.7% at age 55 Full). 8. The percentage of final compensation to be provided for each year of credited current service as a local miscellaneous member entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract shall be determined in accordance with Section 21353 of said Retirement Law (2% at age 60 Full). 9. The percentage of final compensation to be provided for each year of credited prior and current service as a local safety member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 FUll). PLEASE DO 1\10T SIGN "EXHIBIT ONLY" 10. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (Basic Level of 1959 Survivor Benefits). b. Section 21222.1 (One-Time 5% Increase -1970). Legislation repealed said Section effective January 1, 1980. c. Section 21222.2 (One-Time 5% Increase -1971). Legislation repealed said Section effective January 1, 1980. d. Section 21319 (One-Time 15% Increase for Local Miscellaneous Members Who Retired or Died Prior to July 1, 1971). Legislation repealed said Section effective January 1, 2002. e. Section 21325 (One-Time 3% to 15% Increase For Local Miscellaneous Members and Local Safety Members Who Retired or Died Prior to January 1, 1974). Legislation repealed said Section effective January 1, 2002. f. Section 20042 (One-Year Final Compensation). g. Section 21317 (One-Time 15% Increase for Certain Local Safety Members Who Retired for Service Retirement). Legislation repealed said Section effective January 1, 2002. h. Section 21326 (One-Time 1 % to 7% Increase For Local Miscellaneous Members and Local Safety Members Who Retired or Died Prior to July 1, 1974). Legislation repealed said Section effective January 1, 2002. i. Section 21024 (Military Service Credit as Public Service). j. Section 20692 (Employer Paid Member Contributions Converted to Payrate During the Final Compensation Period) for local miscellaneous members and local safety members in the following groups: Local miscellaneous members who are Management and confidential employees; Local police members who are Management and confidential employees; Local fire members who are Management and confidential employees; Local miscellaneous members represented by local 715, SEIU AFL-CIO and CLC; and PLEASE DO NOT SIGN "EXHIBIT ONLY" Local police members represented by the Palo Alto Peace Officer's Association. k. Section 20434.5 ("Local Fire Fighter" shall include any officer or employee of a fire department employed to perform hazardous materials services as described in Government Code Section 20434.5). I. Section 21548 (Pre-Retirement Option 2W Death Benefit) for local fire members only. m. Section 20475 (Different Level of Benefits). Section 21353 (2% @ 60 Full formula) is applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. 11. Public Agency. in accordance with Government Code Section 20790. ceased to be an "employer" for purposes of Section 20834 effective on September 11, 1977. Accumulated contributions of Public Agency shall be fixed and determined as provided in Government Code Section 20834, and accumulated contributions thereafter shall be held by the Board as provided in Government Code Section 20834. 12. Public Agency shall contribute to said Retirement System the contributions determined by actuarial valuations of prior and future service liability with respect to local miscellaneous members and local safety members of said Retirement System. 13. Public Agency shall also contribute to said Retirement System as follows: a. A reasonable amount. as fixed by the Board, payable in one installment within 60 days of date of contract to cover the costs of administering said System as it affects the employees of Public Agency, not including the , costs of special valuations or of the periodic investigation and valuations required by law. b. A reasonable amount, as fixed by the Board, payable in one installment as the occasions arise, to cover the costs of special valuations on account of employees of Public Agency, and costs of the periodic investigation and valuations required by law. 14. Contributions required of Public Agency and its employees shall be subject to adjustment by Board on account of amendments to the Public Employees' Retirement Law, and on account of the experience under the Retirement System as determined by the periodic investigation and valuation required by said Retirement Law. • B. 15. Contributions required of Public Agency and its employees shall be paid by Public Agency to the Retirement System within fifteen days after the end of the period to which said contributions refer or as may be prescribed by Board regulation. If more or less than the correct amount of contributions is paid for any period, proper adjustment shall be made in connection with subsequent remittances. Adjustments on account of errors in contributions required of any employee may be made by direct payments between the employee and the Board. This amendment shall be effective on the .; day of _________ . \,'--\ BOARD OF ADMINISTRATION /G,8ITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYS,:t"EM CITY OF PALO ALTO /~-{.:,\.'\. ' "'V, . ~\ BY , c.';-,.(2J;' LORI MCGARTLAND, CH1~\ = EMPLOYER SERVIC~,JjI"'rSION PUBLIC EMPLOY~~ETIREMENT SYSTEM ,~~ ~'V AMENDMENT ER# 14 PERS-CON-702A ..".,..-,-_ ...... __ .. _------- Clerk ** NOT YET APPROVED ** Ordinance No. ----=--Ordinance of the Council of the City of Palo Alto Authorizing an Amendment to the Contract with the Board of Administration of the California Public Employees' Retirement System The Council of the City of Palo Alto does ORDAIN as follows: SECTION I. An amendment to the contract between the Council of the City of Palo Alto and the Board of Administration, California Public Employees' Retirement System is hereby authorized, a copy of said amendment being attached hereto as Exhibit "A," and by such reference made a part hereof as though herein set out in full. SECTION 2. The City Manager of the City of Palo Alto is hereby authorized, empowered, and directed to execute said amendment for and on behalf of the City. SECTION 3. date of its adoption. INTRODUCED: PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST: City Clerk APPROVED AS TO FORM: Senior Deputy City Attorney 100512 sh 8261315 This ordinance shall be effective on the thirty-first day after the Mayor APPROVED: City Manager Director of Human Resources Director of Administrative Services 1 CalPERS EXHIBIT Califomia Public Employees' Retirement System ---,+--- AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System .and the City Council City of Palo Alto ---+---- The Board of Administration, California Public Employees' Retirement System, hereinafter referred to as Board, and the goveming body of the above public agency, hereinafter referred to as Public Agency, having entered into a contract effective January 1, 1942, and witnessed March 9, 1942, and as amended effective January 1, 1948, April 1, 1949, January 1, 1952, July 1, 1954, February 1, 1956, November 1, 1964, September 23, 1968, December 14, 1970, February 1, 1974, July 8, 1974. January 5,1975, April 1, 1975, September 11,1977, July 1, 1979, February 21, 1981, July 11, 1981, December 12, 1981, June 12, 1982, September 17,1983, November 12,1983, February 11, 1991, October 15, 1994, December 10,1994, February 27,1996, October 15,1998, January 1,1999, October 14,1999, July 1, 2000, October 20, 2001, March 9, 2002, September 16, 2006 and January 6, 2007 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 13 are hereby stricken from said contract as executed effective January 6, 2007, and hereby replaced by the following paragraphs numbered 1 through 15 inclusive: 1. All words and terms used herein which are defined in the Public Employees' Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. "Normal retirement age" shall mean age 55 for local miscellaneous members entering membership in the miscellaneous classification on or prior to the effective date of this amendment to contract, age 60 for local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract and age 50 for local safety members. PLEASE DO NOT SIGN "EXHIBIT Or~LY" 2. Public Agency shall participate in the Public Employees' Retirement System from and after January 1, 1942 making its employees as hereinafter provided, members of said System subject to all provisions of the Public Employees' Retirement Law except such as apply only on election of a contracting agency and are not provided for herein and to all amendments to said Law hereafter enacted except those, which by express provisions thereof, apply only on the election of a contracting agency. 3. Public Agency agrees to indemnify, defend and hold harmless the Califomia Public Employees' Retirement System (CaIPERS) and its trustees, agents and employees, the CalPERS Board of Administration, and the Califomia Public Employees' Retirement Fund from any claims, demands, actions, losses, liabilities, damages, judgments, expenses and costs, including but not limited to interest, penalties and attomeys fees that may arise as a result of any of the following: (a) Public Agency's election to provide retirement benefits, provisions or formulas under this Centrad that are different than the retirement benefits, provisions or formulas provided under the Public Agency's prior non-CaIPERS retirement program. (b) Public Agency's election to amend this Contract to provide retirement benefits, provisions or formulas that are different than existing retirement benefits, provisions or formulas. (c) Public Agency's agreement with a third party other than CalPERS to provide retirement benefits, provisions, or formulas that are different than the retirement benefits, provisions or formulas provided under this Contract and provided for under the Califomia Public Employees' Retirement Law. (d) Public Agency's election to file for bankruptcy under Chapter 9 (commencing with section 901) of Title 11 of the United States Bankruptcy Code and/or Public Agency's election to reject this Contract with the CalPERS Board of Administration pursuant to section 365, of Title 11, of the United States Bankruptcy Code or any similar provision of law. (e) Public Agency's election to assign this Contract without the prior written consent of the CalPERS' Board of Administration. (f) The termination of this Contract either voluntarily by request of Public Agency or involuntarily pursuant to the Public Employees' Retirement Law. I 4. (g) Changes sponsored by Public Agency in existing retirement benefits, provisions or formulas made as a result of amendments, additions or deletions to California statute or to the California Constitution. Employees of Public Agency in the following classes shall become members of said Retirement System except such in each such class as are excluded by law or this agreement: a. Local Fire Fighters (herein referred to as local safety members); b. Local Police Officers (herein referred to as local safety members); c. Employees other than local safety members (herein referred to as local miscellaneous members). 5. In addition to the classes of employees excluded from membership by said Retirement Law, the following classes of employees shall not become members of said Retirement System; a. PROJECT PROFESSIONAL; PROJECT MANAGER; PROJECT TECHNICIAN; PROJECT ASSISTANT; PROJECT LABORER; LANDSCAPE MAINTENANCE TRAINEE; LIBRARY PAGE; WATER SAFETY INSTRUCTOR III FE GUARD; RECREATION LEADER; AND POOL MANAGER HIRED ON OR AFTER OCTOBER 14, 1999. 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member in employment before and not on or after January 6, 2007 shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Full). 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member in employment on or after January 6, 2007 and not entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract shall be detenmined in accordance with Section 21354.5 of said Retirement Law (2.7% at age 55 Full). 8. The percentage of final compensation to be provided for each year of credited current service as a local miscellaneous member entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract shall be detenmined in accordance with Section 21353 of said Retirement Law (2% at age 60 Full). 9. The percentage of final compensation to be provided for each year of credited prior and current service as a local safety member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). j j ~ 10. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (BasiC Level of 1959 Survivor Benefits). b. Section 21222.1 (One-Time 5% Increase -1970). Legislation repealed said Section effective January 1, 1980. c. Section 21222.2 (One-Time 5% Increase -1971). Legislation repealed said Section effective JanuarY 1, 1980. d. Section 21319 (One-Time 15% Increase for Local Miscellaneous Members Who Retired or Died Prior to July 1, 1971). Legislation repealed said Section effective January 1, 2002. e. Section 21325 (One-Time 3% to 15% Increase For Local Miscellaneous Members and Local Safety Members Who Retired or Died Prior to January 1, 1974). Legislation repealed said Section effective January 1, 2002. f. Section 20042 (One-Year Final Compensation). g. Section 21317 (One-Time 15% Increase for Certain Local Safety Members Who Retired for Service Retirement). Legislation repealed said Section effective January 1 , 2002. h. Section 21326 (One-Time 1% to 7% Increase For Local Miscellaneous Members and Local Safety Members Who Retired or Died Prior to July 1, 1974). Legislation repealed said Section effective January 1,2002. i. Section 21024 (Military Service Credit as Public Service). j. Section 20692 (Employer Paid Member Contributions Converted to Payrate During the Final Compensation Period) for local miscellaneous members and local safety members in the following groups: Local miscellaneous members who are Management and confidential employees; Local police members who are Management and confidential employees; Local fire members who are Management and confidential employees; Local miscellaneous members represented by local 715, SEIU AFL-CIO and CLC; and Local police members represented by the Palo Alto Peace Officer's Association. k. Section 20434.5 ("Local Fire Fighter" shall include any officer or employee of a fire department employed to perform hazardous materials services as described in Government Code Section 20434.5). I. Section 21548 (Pre-Retirement Option 2W Death Benefit) for local fire members only. m. Section 20475 (Different Level of Benefits). Section 21353 (2% @ 60 FuJI formula) is applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. 11. Public Agency, in accordance with Government Code Section 20790, ceased to be an "employer" for purposes of Section 20834 effective on September 11, 1977. Accumulated contributions of Public Agency shall be fixed and determined as provided in Government Code Section 20834, and accumulated contributions thereafter shall be held by the Board as provided in Government Code Section 20834. 12. Public Agency shall contribute to said Retirement System the contributions determined by actuarial valuations of prior and future service liability with respect to local miscellaneous members and local safety members of said Retirement System. 13. Public Agency shall also contribute to said Retirement System as follows: a. A reasonable amount, as fixed by the Board, payable in one installment within 60 days of date of contract to cover the costs of administering said System as it affects the employees of Public Agency, not including the costs of special valuations or of the periodiC investigation and valuations required by law. b. A reasonable amount, as fixed by the Board, payable in one installment as the occasions arise, to cover the costs of special valuations on account of employees of Public Agency, and costs of the periodic investigation and valuations required by law. 14. Contributions required of Public Agency and its employees shall be subject to adjustment by Board on account of amendments to the Public Employees' Retirement Law, and on account of the experience under the Retirement System as determined by the periodic investigation and valuation required by said Retirement Law. B. 15. Contributions required of Public Agency and its employees shall be paid by Public Agency to the Retirement System within fifteen days after the end of the period to which said contributions refer or as may be prescribed by Board regulation. If more or less than the correct amount of contributions is paid for any period, proper adjustment shall be made in connection with subsequent remittances. Adjustments on account of errors in contributions required of any employee may be made by direct payments between the employee and the Board. This amendment shall be effective on the _-,--'-day of __________ . " \ BOARD OF ADMINISTRATION .\ ,:>6'ITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT S,(;?J.EM CITY OF PALO ALTO "\' .;.<~J<" ~ BY <",.i~f· ~ '.',\ LORI MCGARTLAND, CH@O \ $ EMPLOYER SERVIC~JlW'ISION PUBLIC EMPLOY~~.e~ETIREMENT SYSTEM c~ «) \\~ AMENDMENT ER# 14 PERS-CON·702A Clerk