Title
Staff Report for Resolutions Specifying the Conditions to Pay and Report the Value of Employer Paid Member Contributions for Non-Represented Executive Management Employees and the San Leandro Police Officers’ Association (SLPOA)
Staffreport
SUMMARY AND RECOMMENDATIONS
It is recommended that the City Council approve two resolutions specifying the conditions to pay and report the value of Employer Paid Member Contributions (EPMC) for non-represented executive management employees and the San Leandro Police Officers’ Association (SLPOA). These resolutions are required by the California Public Employees Retirement System (CalPERS).
BACKGROUND
In September 2014, CalPERS issued an audit report completed on the City of San Leandro. The CalPERS audit report found that the City did not have a resolution to pay and report the value of EPMC for non-represented executive management employees. In addition, the City had a resolution to pay EPMC for the San Leandro Police Officer Association (SLPOA) but it did not specify to report the value as special compensation.
To resolve this audit finding, CalPERS requires two resolutions approved by the City Council:
1) A new resolution for a Non-Represented Executive Management Group to include the City Manager and Assistant City Manager, specifying the conditions of EPMC and conveying the City’s agreement to pay and report the value of EPMC. This resolution is to be retroactive to January 1, 2013 which is the effective date of the Assistant City Manager’s employment agreement.
2) A revised resolution with new wording for the San Leandro Police Officers’ Association (SLPOA), specifying the conditions of the EPMC and conveying the City’s agreement to pay and report the value of EPMC. This resolution is to be retroactive to April 1, 2013 which is the commencement date of the SLPOA Memorandum of Understanding.
Approval of these two resolutions will comply with the CalPERS requirement to convey the City’s intention to pay and report the value of EPMC.
Previous Action
• Resolution No. 2013-099 Resolution approving the conditions of Employer Paid Member Contributions for San Leandro Police Officers' Association (SLPOA) members
Fiscal Impacts
There is no fiscal impact with the approval of these resolutions.
PREPARED BY: Emily Hung, Human Resources Manager, City Manager’s Office