12-29-2015 City Council Special Meeting Packet
City of Grand Island
Tuesday, December 29, 2015
Special Meeting Packet
City Council:
Linna Dee Donaldson
Michelle Fitzke
Chuck Haase
Julie Hehnke
Jeremy Jones
Vaughn Minton
Mitchell Nickerson
Mike Paulick
Roger Steele
Mark Stelk
Mayor:
Jeremy L. Jensen
City Administrator:
Marlan Ferguson
City Clerk:
RaNae Edwards
5:30 PM
Council Chambers - City Hall
100 East 1st Street
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City of Grand Island Tuesday, December 29, 2015
Call to Order
This is an open meeting of the Grand Island City Council. The City of Grand Island abides by the Open
Meetings Act in conducting business. A copy of the Open Meetings Act is displayed in the back of this room
as required by state law.
The City Council may vote to go into Closed Session on any agenda item as allowed by state law.
Invocation
Pledge of Allegiance
Roll Call
A - SUBMITTAL OF REQUESTS FOR FUTURE ITEMS
Individuals who have appropriate items for City Council consideration should complete the Request for
Future Agenda Items form located at the Information Booth. If the issue can be handled administratively
without Council action, notification will be provided. If the item is scheduled for a meeting or study
session, notification of the date will be given.
B - RESERVE TIME TO SPEAK ON AGENDA ITEMS
This is an opportunity for individuals wishing to provide input on any of tonight's agenda items to reserve
time to speak. Please come forward, state your name and address, and the Agenda topic on which you will
be speaking.
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City of Grand Island
Tuesday, December 29, 2015
Special Meeting
Item F-1
#9568 - Consideration of Administrative Fees for Individual Fire
Pension Accounts
Staff Contact: William Clingman, Interim Finance Director
Grand Island Special Meeting - 12/29/2015 Page 3 / 12
Council Agenda Memo
From:William Clingman, Interim Finance Director
Meeting:December 29, 2015
Subject:Administrative Fees for Individual Fire Pension
Accounts
Presenter(s): William Clingman, Interim Finance Director
Background
This item was originally presented at the December 8, 2015 regular City Council
meeting. At that time a motion was made to postpone this item until the December 29,
2015 special City Council meeting. The intent of this postponement was to allow the
Police and Fire Pension Committees to meet and discuss any questions or concerns.
Discussion
On Thursday, December 17, 2015 a joint meeting was held of the Police and Fire Pension
Committees. During that meeting this ordinance was discussed. Questions and concerns
were brought up and discussed with City Staff regarding this ordinance. No
recommendations were made by the committee at the conclusion of the meeting.
The original memo is also included in the packet for reference.
Alternatives
It appears the Council has the following alternatives concerning the issue at hand. The
Council may:
1.Move to approve.
2.Refer the issue to a Committee.
3.Postpone the issue to future date.
4.Take no action on the issue.
Recommendation
The City Administration recommends the approval of Ordinance 9568.
Sample Motion
Move to approve Ordinance 9568.
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Council Agenda Memo
From:Robert J. Sivick, City Attorney
Meeting:December 8, 2015
Subject:Administrative Fees for Individual Fire Pension
Accounts
Presenter(s): William Clingman, Interim Finance Director
Background
In 1983 the Nebraska Legislature passed LB531 which included laws governing pensions
for firefighters employed by Cities of the First Class. These laws are codified in Article
10(b) of Chapter 16, §§16-1020 - 1042 of the Nebraska Revised Statutes.
In 1992 and 1993 the Legislature passed LB672 and LB724 respectively which amended
Neb. Rev. Stat. §16-1034. That statute as amended and as it presently exists reads,
A retirement committee shall be established to supervise the general operation of the
retirement system. The governing body of that city shall be responsible for the
general administration of such retirement system unless specific functions or all
functions with regard to the administration of the retirement system are delegated,
by ordinance, to the retirement committee. All costs incurred with regard to the
administration of the retirement system shall be paid by the city from the
unallocated employer account as provided in section 16-1036.01.
The city and retirement committee shall have all powers which are necessary for or
appropriate to establishing, maintaining, managing, and administering the retirement
system. Whenever sections 16-1020 to 16-1042 fail to address the allocation of
duties or powers in the administration of the retirement system, such powers or
duties shall be vested in the city unless such powers or duties have been delegated by
ordinance to the retirement committee.
(Emphasis added)
Additionally, the passage of LB672 in 1992 created Neb. Rev. Stat. §16-1036.01 which
reads,
The city and the retirement committee shall develop a schedule of investment costs
relating to the investment of the funds in each of the accounts in the Firefighters
Retirement System Fund, which costs shall be paid out of the funds in such
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accounts or assessed the firefighters as provided in such schedule. The schedule of
investment costs shall provide for the allocation of the administrative or record-
keeping costs of the various investment options available to the members of the
retirement system and shall assess such costs so that each member pays a fair
proportion of the costs based upon his or her choice of options and number of
transfers among options. All other costs related to the general operation of the
retirement system established pursuant to sections 16-1020 to 16-1038 and not
allocated or assessed pursuant to the schedule of investment costs shall be
considered administrative costs and shall be paid by the city from the unallocated
employer account.
(Emphasis added)
A search of City of Grand Island (City) records indicates the Grand Island City Council
(Council) as the governing body of the City never delegated any permanent authority
pursuant to Neb. Rev. Stat. §16-1034 to the Fire Pension Committee. Additionally, after
passage of LB672 in 1992, the Council did not develop a “schedule of investment costs”
or delegated authority to the Fire Pension Committee to do so pursuant to Neb. Rev. Stat.
§16-1036.01.
The City Attorney serves as legal counsel for the City, all City officials, and City created
boards and committees including the Fire Pension Committee. In recent weeks Grand
Island Fire Department Shift Commander Scott Kuehl, in his capacity as Chairperson of
the Fire Pension Committee, requested a formal opinion from the City Attorney with
regard to administrative fees for individual Fire Pension accounts. That opinion (2015-
05) is included in the materials for your consideration. The City Attorney concluded the
Council must enact an Ordinance setting forth a schedule of investment costs to be
assessed to individual firefighters or those costs will have to be paid from the City’s
unallocated employer account.
Discussion
Based on Neb. Rev. Stat. §16-1036.01 and City Attorney Opinion 2015-05 if the Council
does not develop a schedule of investment costs for individual Fire Pension accounts
those costs must be paid from the City’s unallocated employer account. The approval of
Ordinance No. 9568 allows the Council to develop a schedule of investment costs.
Alternatives
It appears the Council has the following alternatives concerning the issue at hand. The
Council may:
1.Move to approve.
2.Refer the issue to a Committee.
3.Postpone the issue to future date.
4.Take no action on the issue.
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Recommendation
The City Administration recommends the approval of Ordinance 9568.
Sample Motion
Move to approve Ordinance 9568.
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OPINION OF THE GRAND ISLAND CITY ATTORNEY (2015-05)
TO: Shift Commander Scott Kuehl, Grand Island Fire Department
Investigator Mike Nelson, Grand Island Police Department
Marlan V. Ferguson, Grand Island City Administrator
William Clingman, Interim Finance Director
Aaron Schmid, Human Resources Director
FROM: Robert J. Sivick, Grand Island City Attorney
RE: Administrative Fees for Public Safety Pension Plans
DATE: November 23, 2015
Shift Commander Scott Kuehl, in his capacity as Chairperson
of the Firefighters Pension Committee, requested my opinion as
to who is responsible for the payment of administrative fees for
the Firefighter Pension Plan. Since this issue is also
applicable to the Police Pension Plan I distributed this opinion
to Investigator Mike Nelson who is the Chairperson of the Police
Pension Committee. This document constitutes my opinion.
I. BACKGROUND
The laws governing pensions for Police Officers and
Firefighters employed by Cities of the First Class are
contained in Article 10 of Chapter 16 of the Nebraska
Revised Statutes and codified at Neb. Rev. Stat. §§16-1001
– 1019 (Police) and §§16-1020 – 1042 (Fire). Although the
laws governing police and fire pensions are similar they
differ enough making it necessary I address each
separately in this opinion.
II. POLICE PENSIONS
The City of Grand Island allows individual police officers
to control a portion of their retirement investments as
dictated by State law. The investment itself is
administered or managed by a contracted funding agent
(presently Wells Fargo) and administrative fees arising
from that management are incurred. Neb. Rev. Stat. §16-
1004(3) states in part,
The expenses incurred by the retirement system when a
police officer directs the investment of all or a portion
of his or her individual investment account shall be
charged against the police officer’s retirement account
and shall reduce the police officer’s retirement value.
(Emphasis mine)
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2
I believe the Legislature intended the phrase “expenses
incurred by the retirement system” to include
administrative expenses. The Legislature clearly dictates
those expenses related to individual accounts, which is
most if not all such expenses, be deducted from those
individual accounts. I note this is the generally
accepted procedure for all defined contribution retirement
plans.
III. FIRE PENSIONS
The statutes governing the administrative costs related to
fire pensions are different from those governing police
pensions. Neb. Rev. Stat. §16-1034 states,
A retirement committee shall be established to supervise
the general operation of the retirement system. The
governing body of the city shall be responsible for the
general administration of such retirement system unless
specific functions or all functions with regard to the
administration of the retirement system are delegated, by
ordinance, to the retirement committee. All costs
incurred with regard to the administration of the
retirement system shall be paid by the city from the
unallocated employer account as provided in section 16-
1036.01.
(Emphasis mine)
Neb. Rev. Stat. §16-1036.01 states,
The city and the retirement committee shall develop a
schedule of investment costs relating to the investment of
the funds in each of the accounts in the Firefighters
Retirement System Fund, which costs shall be paid out of
the funds in such accounts or assessed the firefighters as
provided in such schedule. The schedule of investment
costs shall provide for the allocation of the
administrative or record-keeping costs of the various
investment options available to the members of the
retirement system and shall assess such costs so that each
member pays a fair proportion of the costs based upon his
or her choice of options and number of transfers among
options. All other costs related to the general operation
of the retirement system established pursuant to sections
16-1020 to 16-1038 and not allocated or assessed pursuant
to the schedule of investment costs shall be considered
administrative costs and shall be paid by the city from
the unallocated employer account.
(Emphasis mine)
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3
The “governing body of the city” is the Grand Island City
Council (Council). The Council never delegated any
authority to the Firefighters Pension Committee which
limits the Committee to the authority delineated in Neb.
Rev. Stat. §16-1036 and 1037. I do not know of any action
by the Council enacting a schedule of investment costs and
directing those costs be assessed against individual
firefighter retirement accounts. If such a schedule is
not enacted those costs “shall be considered
administrative costs and shall be paid by the city from
the unallocated employer account” pursuant to Neb. Rev.
Stat. §16-1036.01.
IV. CONCLUSION
The statutes governing pensions for police officers and
firefighters employed by Cities of the First Class were
enacted rather hastily in 1983 in response to fiscal
concerns wrought by the farm crisis. As originally
written, administrative costs for police officer
retirement accounts were assessed against the individual
police officers holding those accounts. The law governing
administrative costs for firefighter accounts was
contained in LB 672, enacted in 1992. I do not know the
reason for this discrepancy, like a lot of legislation it
could have been an unintended consequence or simply the
result of aggressive lobbying.
The Council must enact an Ordinance setting forth a
schedule of investment costs to be assessed to individual
firefighters or those costs will have to be paid from the
City’s unallocated employer account.
If you need any additional information do not hesitate to
contact me.
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Approved as to Form ¤ ___________
December 23, 2015 ¤ City Attorney
ORDINANCE NO. 9568
An Ordinance to develop a schedule of investment costs related to the investment of
funds in each individual account in the Firefighters Retirement System Fund.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF GRAND
ISLAND, NEBRASKA:
I. That pursuant to Neb. Rev. Stat. §16-1036.01 any investment costs related to individual
accounts in the Firefighters Retirement System Fund shall be paid out of the funds in such
accounts or assessed the individual firefighters holding such accounts. That these costs shall
provide for the allocation of the administrative or record-keeping costs of the various investment
options available to members of the retirement system and shall assess such costs so each
member pays a fair proportion of the costs based upon his or her choice of options and number of
transfers among options.
II. Any Ordinances or parts of Ordinances or Resolutions in conflict are hereby repealed.
III. This Ordinance shall be in full force and will take effect from and after its passage and
publication pursuant to law.
Enacted: December 29, 2015.
_______________________________________
Jeremy L. Jensen, Mayor
ATTEST:
___________________________________
Nicki Stoltenberg
Assistant to the City Administrator
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City of Grand Island
Tuesday, December 29, 2015
Special Meeting
Item J-1
Approving Payment of Claims for the Period of December 23, 2015
through December 29, 2015
The Claims for the period of December 23, 2015 through December 29, 2015 for a total amount of
$1,171,545.95. A MOTION is in order.
Staff Contact: William Clingman
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