BOARD OF RETIREMENT FRESNO COUNTY … › wp-content › uploads › ...18.1. Court Transcription Fees - Post-PEPRA Attorney Jeffrey Rieger, Reed Smith, opened discussions with a brief

BOARD OF RETIREMENT FRESNO COUNTY EMPLOYEES’ RETIREMENT ASSOCIATION

July 17, 2013

Trustees Present:

Marion Austin

Laura Basua Alan Cade, Jr. Judith G. Case Dr. Rod Coburn

Vicki Crow Eulalio Gomez Steven J. Jolly

Trustees Absent:

Regina Wheeler

Others Present:

Kevin Smith, SEIU Sheran Morton, California Superior Courts Fresno Kim Kampling, California Superior Courts Fresno Jeffrey Rieger, Reed Smith Thomas Tusan, Attorney Arthur Wille, Deputy County Counsel Phillip Kapler, Retirement Administrator Becky Van Wyk, Assistant Retirement Administrator Elizabeth AvaFos, Administrative Secretary

1. Call to Order

Chair Coburn called the meeting to order at 8:33 AM.

2. Pledge of Allegiance

3. Public Presentations

None.

Consent Agenda/Opportunity for Public Comment

Trustee Case pulled Consent Item 10 for discussion.

A motion was made by Trustee Gomez, seconded by Trustee Crow, to Approve Consent agenda items 4-9 and 11-15 as presented. VOTE: Unanimous (Absent - Wheeler)

*4� Approve the June 5, 2013 Retirement Board Regular Meeting Minutes

RECEIVED AND FILED; APPROVED

*5� Approve the June 19, 2013 Retirement Board Regular Meeting Minutes


07/17/13 Regular Meeting

*6. Summary of monthly statistics from the Retirement Association Office on service credit purchases, retirement benefit estimates, public service, age adjustments, final compensation calculations, and disability retirement applications for June 2012

RECEIVED AND FILED

*7 Retirements


Gary L. Alvarez Dept of Social Services 16.94

Rosemary Avitia-Diaz Community Health 23.62

Maria 0. Balderas Dept Social Services, Deferred 2.12

Joe Barcelos NCFPD, Deferred 6.59

Shelley L. Broadway Community Health, Deferred 8.35

Christine Chapman Dept of Social Services 11.44

Stephen F. Coleman Sheriff, Deferred 3.92

Jesse Davila Dept of Social Services 24.03

Minaxi A. Jhaveri Dept of Social Services 15.55 Leslie A. Johnstone Dept of Social Svs, Deferred 12.46

Terri L. Joy Community Health 11.61

Billy W. Le Blanc Probation 18.06

Kenneth G. Loders Library, Deferred 8.01

Lorene Lysdahl Assessor/Recorder 24.19

Rebecca Madrigal Public Works and Planning 12.42

Eva Medina Probation, Deferred 6.88

Maria Grace Moreno Behavioral Health 14.77

Helen Munoz Assessor/Recorder 22,43

Cherie Musgrave Public Defender 28.48

Gary Nipp Co Clerk/Registrar of Voters 10.77

Carlos Rodriguez, Sr. Department of Social Services 26.26

Linda Shipley Department of Social Services 21.65

Gloria Torres Assessor/Recorder 17.32

Camille A. Turner Library 21.35

*3, Disability Retirements


Lisa M. Eckman Library 12.78

*9 Educational Reading Material

RECEIVED AND FILED

� June 18, 2013 Fresno Bee article - Bill could hinder access to records

� March 13, 2013 SACRS Board of Directors Meeting Minutes


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*10. May 2013 Business Expense Account Statements

Trustee Case raised concerns that the travel costs reflected on the account statement were high and suggested that Administration contact SACRS and CALAPRS to encourage the conference committees to consider the costs of events when planning conferences. In addition, Trustee Case encouraged Administration to inquire as to whether hotel taxes can be waived when arranging accommodations. Elizabeth Avalos, Administrative Secretary, advised that she routinely requests the taxes be waived. Not all hotels will allow such waiver.

At the request of Trustee Case, Phillip Kapler, Retirement Administrator, gave a brief update on the status of obtaining a business credit card noting that Administration will be scheduling a meeting with US Bank to discuss the specifics.

A motion was made by Trustee Gomez, seconded by Trustee Crow, to Accept Item 10 as presented. VOTE: Unanimous (Absent - Wheeler)

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*11. Most recent investment returns, performance summaries and general investment information from investment managers

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*12. Correspondence from David Tilles, Mondrian Investment Partners, regarding recent organizational changes

*13. FCERA Cash Flow position as of May 2013

RECEIVED AND FILED

*14. Travel Report from Art Wille, Deputy County Counsel, on his attendance at the CALAPRS Attorneys’ Roundtable

RECEIVED AND FILED

*15. Special Property Insurance Program (SPIP) for the FCERA Administration Building


16. Discussion and appropriate action on PIMCO Investment Management Agreement

Phillip Kapler, Retirement Administrator, opened discussions with an overview of the investment agreement, detailing the major points such as the investment guidelines and objectives. Mr. Kapler noted that the agreement has been reviewed by legal counsel at Foster Pepper and the investment consultant at Wurts & Associates.

07/17113 Regular Meeting

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Mr. Kapler noted that a change was made to the concentration limits noted on Exhibit D, Page 2 to reflect that the Manager will limit the concentrations within the portfolio to the "Single sovereign/quasi-sovereign issuer/issue: Benchmark weight +/- 20%" instead of "Single sovereign/quasi-sovereign issuer/issue: 35%".

Mr. Kapler said that the investment consultant recommended that the Board adopt the agreement with noted change to Exhibit D, Page 2.

A motion was made by Trustee Jolly, seconded by Trustee Crow, to Adopt the PIMCO Investment Management Agreement with noted changes as recommended. VOTE: Unanimous (Absent - Wheeler)


17. Discussion and appropriate action on PIMCO Emerging Market Debt strategy

Phillip Kapler, Retirement Administrator, opened discussions with a brief summary of a memorandum submitted by Jeffrey MacLean of Wurts & Associates which outlines the final steps to funding the PIMCO Emerging Markets Debt Strategy.

Mr. Kapler noted that it was determined that the most advantageous method for funding the account was to be an in-kind securities redemption out of the Standish commingled fund. The securities will then be transferred to an account at FCERA’s custodian at Northern Trust, at which time PIMCO can begin opportunistically trading out of the legacy positions and into the new positions, The rationale for this is:

� Due to the size of FCERA’s investment relative to the size of the commingled fund, the legacy manager cannot liquidate within the commingled fund, and would need to transfer the securities out, so as not to negatively impact the remaining investors.

� PIMCO has the most incentive to maximize the value of the liquidation as it directly impacts the size of their mandate.

� PIMCO is in the best position to purchase the securities in the new portfolio, rather than a transition manager, given they have the most familiarity with the strategy.

� Once PIMCO liquidates an asset they can immediately redeploy the capital, ensuring that FCERA is fully invested over the period.

Detailed discussions ensued regarding the mechanics of the transition. Trustee Jolly raised concerns about the transparency of the transition and requested that a report of the costs be presented to the Board once the transition is finalized. Administration agreed.

A motion was made by Trustee Jolly, seconded by Trustee Crow, to Approve Item 17 as

presented. VOTE: Unanimous (Absent - Wheeler)


18. Discussion and appropriate action on California Superior Court Earn Codes Resolution

Prior to opening the discussions to the Board and Public, Chair Coburn stated his desire for a final decision on all three areas of today’s discussion noting that the Board has had a total of 8 discussions on the topics of PEPRA, Compensation Earnable and Pensionable Compensation.


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Further, Chair Coburn stated that the Earn Codes have been vetted by the staffs of FCERA and the Superior Courts and have been reviewed by Counsel (Reed Smith) as well.

Chair Coburn stated that the singular focus would be on the Earn Code Resolutions of the Court as they were the only ones agendized today - not the County earn codes or those of any other sponsoring agency. The first item for the Board to discuss and deal with was whether the Board wished to waive the Attorney Client Privilege for Mr. Rieger’s letter to the Board dated July 10th7

A motion was made by Trustee Gomez, seconded by Trustee Basua, to waive the Attorney Client Privilege on the letter July 10, 2013. VOTE: Yes - Austin, Basua, Cade, Case, Coburn, Gomez, Jolly. No - Crow. (Absent - Wheeler)


18.1. Court Transcription Fees - Post-PEPRA

Attorney Jeffrey Rieger, Reed Smith, opened discussions with a brief summary of his letter dated July 10, 2013 which outlines the reasons for his recommendation to exclude court transcription fees from "pensionable compensation" for new members noting that they do not meet the basic definition of "pensionable compensation" because they are amounts that are paid in addition to a member’s "normal monthly rate of pay or base pay."

Detailed discussions ensued regarding the history of Government Code section 70046.2, which is unique to court reporters in Fresno County. This legislation was passed in 2006 to specifically include court transcription fees in "compensation earnable" even though such fees were generally excluded form "compensation earnable" in most other counties.

A motion was made by Trustee Crow, seconded by Trustee Jolly, to exclude court transcription fees from "pensionable compensation" and find that the Board is exercising its authority under Government Code section 7522.34(a) and (c)(11) and (12) to exclude this e amounts from "pensionable compensation" and inform the Court and appropriate representative of the court reporters of its decision and instruct hem to inform any new hires who will be placed into Tier 5 of the Board’s decision. ROLL CALL VOTE: Yes - Cade, Case, Crow, Jolly, Coburn. No - Austin, Basua, Gomez. (Absent - Wheeler) MOTION PASSED.

18.2. Court Earn Codes Resolution - Compensation Earnable

The Board reviewed and considered the "Compensation Earnable" Resolution along with the includable and excludable earn codes lists. Mr. Kapler noted that the excludable earn codes list is not specifically mentioned in the resolution and requested that, for historical purposes, the excludable earn codes list become part of the official minutes. The Board agreed. (Please see Attachment A)

Mr. Kapler specifically addressed earn codes Cl, CJ, and 45 (includable) suggesting that language be added or removed to/from the definitions to further clarify their descriptions as follows:


� 45 - add - (not terminal pay) � Cl - remove - flat one half or one whole day rate � CJ - remove negotiated travel time � Add the word ’and" to the 3r d page of the resolution "Payoffs and Vacation....and payable"

Detailed discussions ensued.

A motion was made by Trustee Jolly, seconded by Trustee Crow, to Approve Item 18.2. (Compensation Earnable Resolution) with noted changes. VOTE: Unanimous (Absent - Wheeler)

18.3. Court Earn Codes Resolution - Pensionable Compensation

Prior to opening the discussions to the Board and Public, Chair Coburn noted that, due to the Board’s decision to exclude transcription fees from "Pensionable Compensation", Exhibit A will be revised accordingly.

The Board reviewed and considered the "Pensionable Compensation" Resolution along with the includable and excludable earn codes lists. Mr. Kapler noted that the excludable earn codes list is not specifically mentioned in the resolution and requested that, for historical purposes, the excludable earn codes list become part of the official minutes. The Board agreed. (Please see Attachment B)

Detailed discussions ensued.

A motion was made by Trustee Crow, seconded by Trustee Jolly, to Approve Item 18.3. (Pensionable Compensation Resolution) excluding Court Transition Fees. VOTE: Yes - Austin, Basua, Cade, Case, Coburn, Crow, Jolly. No - Gomez. (Absent - Wheeler)

19. Presentation on Planning for Funding Contingencies - California Superior Court Fresno County with Sheran Morton, Fresno County Courts

Phillip Kapler, Retirement Administrator, opened discussions by reminding the Board of its desire to meet with sponsors/employers of the Plan to gain a better understanding of their operating circumstances in an effort to develop a clear process for responding to contingencies that might affect the employers and pension finances. Mr. Kapler noted that putting in place a sound policy to guide FCERJA on potential responses to structural changes in plan demographics or plan sponsor fiscal exigencies in an important part of being good fiduciaries.

The Board heard from Sheran Morton, Chief Executive of the Fresno Superior Courts, on the Courts current relationship with and participation in the Association and its recent decision to transition from the County to become its own employer entity. Kim Kampling, Finance Director of the Fresno Superior Courts, outlined the processes and cycles for determining the Court’s fiscal year operating budget and the primary sources of revenues.

The Board engaged in detailed discussions with the Courts representatives and Attorney Jeffrey Rieger, Reed Smith, in an attempt to gain a better understanding of the Courts funding sources and budgeting processes and the impact of each on meeting their pension contribution obligation.


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The Board discussed the importance of developing a clear policy on how to manage the allocation of liabilities and meet long-term funding objectives in the event that one or several employer entities may face significant fiscal challenges that force restructuring of fiscal priorities and perhaps even staff complement.

Other key points included the following:

� The current proposed State Budget by Governor Brown would reduce Court operating funds by over 10%.

� The Courts have already undergone a major restructuring and centralization of all the District sub-offices into the main Court Building in Fresno.

� They do not have the statutory authority to issue bonds for any purpose other than capital projects. Issuing a P.O.B. to cover UAAL costs in the event of any significant staff reduction or outsourcing of program functions would not be possible without statutory change.

� Compensation represents 80% of current operating expenditures. Any significant increase in retirement contributions could force staffing level reductions in greater proportion than the percentage increase in the contributions

NO ACTION TAKEN - RECEIVED AND FILED

20. Discussion and appropriate action on decision of Joe H. Henderson, Hearing Officer, to allow testimony to be received at a hearing by telephonic conferencing or another alternate method

Thomas J. Tusan, Attorney for Charlotte Singer, opened discussions by reminding the Board of his March 20, 2013 request that the Board consider video conferencing as a means to allow for testimony of witnesses in disability cases and requested that the Board consider this option as part of Board policy. The Board agreed to agendize the issue for discussion at a future meeting. Mr. Tusan expressed his concern that, subsequent to his request, the Board has had several discussions on the matter to which he had not been personally noticed.

Attorney Arthur Will, Deputy County Counsel, noted that the Board received a presentation on April 17, 2013 regarding whether FCERA’s current internet system could support video conferencing and it was determined that it could not be supported at that time. However, the Board directed Administration to research the costs of enhancing the system’s bandwith capacities to allow for video conferencing. At the June 19, 2013, Pat Srisukwatana, Systems & Procedures Analyst, reported to the Board that by using the County’s network connection, FCERA could support video conferencing with little to no upgrade costs.

In addition to the report from Mr. Srisukwatana, Attorney Wille noted that Phillip Kapler, Retirement Administrator, informed the Board that Hearing Officer Joe H. Henderson’ rendered a decision which insists that the Retirement Association accommodate teleconferencing or other remote communication method to permit remote presentation and examination of expert witness testimony and cross-examination. As a result, Mr. Kapler requested direction on how to proceed.


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Attorney Wille reminded the Board that, at that meeting, he requested that the Board direct Attorney Jane Smith to seek an extension of the Singer hearing out to September 2013 in order to give the Board time to explore its options in detail and direct him to provide a confidential legal memorandum explaining the options. In addition, he requested that Mr. Kapler seek reconsideration of the Hearing Officers order in light of the Board’s Administrative Proceedings and Appeals to the Board policy. The Board directed as requested.

It was noted that Mr. Tusan was invited to participate in that discussion but for reasons unknown, Mr. Tusan did not receive the invitation.

Attorney Wille, recommended that, although there is no provision in the Board’s policy for the referee to take testimony by "telephonic conferencing or another alternate method" and in light of FCERA’s new ability to host videoconferences, the Board allow videoconferencing for the Singer hearing at it allows the evidentiary hearing to proceed without further delay while preserving the parties’ and the referee’s abilities to adequately assess each witness’s credibility.

Attorney Wille recommended that, should the Board choose this option, Administration be directed to submit a new draft of the policy that clarifies the conditions that must be met before witnesses may testify via videoconference.

A motion was made by Chair Coburn, seconded by Trustee Crow, to allow videoconferencing for the Singer hearing and direct Administration to submit a new draft of the policy that clarifies the conditions that must be met before witnesses may testify via videoconference. VOTE: Unanimous (Absent - Wheeler)

Mr. Kapler reminded all parties the FCERA will work on upgrading to the County’s network connection, but currently the Association can not support videoconferencing.


21. Closed Session:

A. Conference with Legal Counsel - Actual Litigation - pursuant to G.C. §54956.9(a)

1. Gary Johnson, Petitioner v. Fresno County Employees’ Retirement Association, United States District Court for the Central District of California Case No. 12 CECG 00759

B. Personnel - Public Employee Performance Evaluation - Retirement Administrator (G.C. §54957(b))

Trustees Crow and Jolly departed at 11:20 AM.

22. Report from Closed Session

21.A.1. Nothing to report. 21.13. Nothing to report.

07117113 Regular Meeting

23. Report from FCERA Administration

Philip Kapler, Retirement Administrator, reported on the following:

1. GFOA Accounting Award 2. Departures of Elizabeth Cervantes and Ricardo Avila 3. Northern Trust Conversion 4. Retirement Seminar

Attorney Jeffrey Rieger, Reed Smith, updated the Board on the Chisholm matter and noted that a formal update would be provided during an upcoming Board meeting.

24. Report from County Counsel

Art Wille, Deputy County Counsel, had nothing to report.

25. Board/Committee Member Announcements and Reports

Trustee Gomez stated that he is working with Administration to schedule a Disability Committee meeting immediately following the August 7, 2013 Regular meeting.

Chair Coburn informed the Board that Administration was directed to agendize a discussion/presentation on FCERA’s cash flow.

Trustee Basua thanked Phillip Kapler, Retirement Administrator, for providing exceptional service to members with concerns.

Trustee Cade encouraged FCERA members to contact the Board with any concerns regarding Earn Codes, as adopted, for possible future amendments.

There being no further business, the meeting adjourned at 11:45 AM

Phillip Kapler Secretary to the Board

07/1 7/13 Regular Meeting

ATTACHMENT A

OBSOLETE - REPLACED BY REPORT CODE REG

01 RG REGULAR PAY - COUNTY CODE AS BOTH COMP EARNABLE AND PENSIONABLE

COMP

OVERTIME PAID WHEN AN EMPLOYEE WORKS A 25 W/HOL W/HOLIDAY 1.5X HOLIDAY

OBSOLETE - OLD CODE FROM COUNTY PAYROLL 28 OVERTIME - PAID 1&112 SYSTEM

29 DBLTME DOUBLE TIME

30 COMPAC COMP ACCRUAL COMP TIME ACCRUED

40 AL P/PO AIL PAOFF PAYOUT OF ANNUAL LEAVE HOURS UPON TERMINATION OF EMPLOYMENT

PAYOUT OF COMP TIME HOURS UPON 43 COMPPO COMP PAYOFF TERMINATION OF EMPLOYMENT

OBSOLETE - CASHOUT OF ACCRUED ANNUAL 46 AL-NR A’L CASHOUT LEAVE HOURS, 80 HRS MAX PER YEAR - CODE HAS

NOT BEEN USED FOR SOME TIME

EMPLOYEE REPAYMENT OF MANDATORY 66 MFLPB FURLOUGH PAYBK FURLOUGH HOURS

ADJUSTMENT MADE WHEN MANDATORY FURLOUGH HOURS PAID TO AN EMPLOYEE IN THE

68 MF ADJ FURLOUGH ADJ CURRENT FISCAL YEAR EXCEED THE NUMBER OF HOURS BOUGHT BY THE EMPLOYEE AT THE TIME OF TERMINATION

ADJUSTMENT MADE WHEN MANDATORY FURLOUGH HOURS PAID TO AN EMPLOYEE IN A

69 MFPYAD FURLOUGH PY/AD PRIOR FISCAL YEAR EXCEED THE NUMBER OF HOURS BOUGHT BY THE EMPLOYEE


EMPLOYEE REPAYMENT OF MANDATORY 77 MFPYBK FURLOUGH PY/PB FURLOUGH HOURS - PRIOR FISCAL YEAR

80 ADJNR PAY ADJUST NON PENSIONABLE ADJUSTMENT TO EARNINGS

*OT OTT OVERTIME

AEU EXCAL EXCESS AL CODE NO LONGER USED

DONATION OF ANNUAL LEAVE HOURS BY ONE ALD CATD 0 C TASTRO A PlC EMPLOYEE TO ANOTHER

ALR CATRCD CATASTROPHIC RV RECEIPT OF DONATED ANNUAL LEAVE HOURS

USED BY ADP TO DESIGNATE EMPLOYEE AR ACCRTE ACCRUAL RATE ACCRUAL RATES. NO MONETARY VALUE

ANNUAL LEAVE HOURS IN EXCESS OF 400 USED ASC SVCCRD SVC CRDT >400 FOR BUYING BACK SERVICE CREDIT. NO

MONETARY VALUE

ATE, WCTXAD WC TAX ADJUST CODE NO LONGER USED

USED TO REIMBURSE ANNUAL LEAVE HOURS TO EMPLOYEES PARTICIPATING IN THE WORKER’S

BUY OJI BB OJI BUYBACK COMPENSATION BUYBACK PROGRAM. REVERSES OUT TAXABLE ANNUAL LEAVE WAGES AND PAYS THE EMPLOYEE BACK THE TAXES THAT WERE ORIGINALLY WITHHELD

IF THE SERVICES OF AN INTERPRETER SCHEDULED TO WORK A FULL-DAY ARE REQUIRED BETWEEN

CK INT EX INTP EXCESS 12:15 AND 1:00 PM OR AFTER 5:15 PM, THE INTERPRETER IS PAID AT THE RATE OF $25 PER EACH HALF HOUR

CLT CATLVE CAT /COMP TKN DONATED ANNUAL LEAVE HOURS TAKEN


IMPUTED INCOME FOR EMPLOYEES COVERING A DIE DENINC DEN IMPUTE INC DOMESTIC PARTNER ON THEIR DENTAL

INSURANCE. FEDERAL TAX PURPOSES ONLY

LEAD WORKER PAY. OBSOLETE - APPLIED TO DMM LEADPY LEAD WRKR PAY OUTLYING COURTS NOW CONSOLIDATED

MONETARY INCENTIVE PAID TO EMPLOYEES PARTICIATING IN THE COURTS VOLUNTARY

INC INCENT INCENTIVE SEPERATION PROGRAM. IT IS NOT A GOLDEN HANDSHAKE

IMPUTED INCOME FOR EMPLOYEES COVERING A MIE MEDINC MED IMPUTE INC DOMESTIC PARTNER ON THEIR MEDICAL


REFUND OF OVER PAYMENT OF RETIREMENT RAID RETIRE RETIRE CONTRIBU CONTRIBUTIONS

SDI INTE INTEGRATION CODE NO LONGER USED

ADJUSTMENT MADE WHEN VOLUNTARY FURLOUGH HOURS PAID TO AN EMPLOYEE IN THE

VFA VF ADJ VOL FUR ADJ CURRENT FISCAL YEAR DOES NOT EQUAL THE NUMBER OF HOURS BOUGHT BY THE EMPLOYEE AT THE TIME OF TERMINATION

EMPLOYEE REPAYMENT OF VOLUNTARY VFB VFPB VOL FUR PYBK FURLOUGH HOURS

IMPUTED INCOME FOR EMPLOYEES COVERING A VIE VISINC VIS IMPUTE INC DOMESTIC PARTNER ON THEIR VISION


XDX DP EXC DOM PT EXCESS CODE NO LONGER USED


ATTACHMENT B

OBSOLETE - REPLACED BY REPORT CODE REG AS 01 RG REGULAR PAY - COUNTY CODE

BOTH COMP EARNABLE AND PENSIONABLE COMP

OVERTIME PAID WHEN AN EMPLOYEE WORKS A 25 W/HOL W/HOLIDAY 15X HOLIDAY

OBSOLETE - OLD CODE FROM COUNTY PAYROLL 28 OVERTIME - PAID 1&1/2 SYSTEM

29 DBLTME DOUBLE TIME

30 COMPAC COMP ACCRUAL COMP TIME ACCRUED

PAYOUT OF ANNUAL LEAVE HOURS UPON 40 AL PIPO NL PAOFF TERMINATION OF EMPLOYMENT

PAYOUT OF COMP TIME HOURS UPON TERMINATION 43 COMPPO COMP PAYOFF OF EMPLOYMENT

CASHOUT OF ACCRUED ANNUAL LEAVE HOURS, 80 HRS MAX PER YEAR - NOT TERMINAL PAY Only

45 AL C/O NL CASHOUT eligible under Tier I (Limited to amounts accruable and payable within one year)

OBSOLETE - CASHOUT OF ACCRUED ANNUAL LEAVE 46 AL-NR JAiL CASHOUT HOURS, 80 HRS MAX PER YEAR - CODE HAS NOT BEEN

USED FOR SOME TIME


EMPLOYEE REPAYMENT OF MANDATORY FURLOUGH 66 MFLPB URLOUGH PAYBK HOURS

ADJUSTMENT MADE WHEN MANDATORY FURLOUGH HOURS PAID TO AN EMPLOYEE IN THE CURRENT

68 MF ADJ FURLOUGH ADJ FISCAL YEAR EXCEED THE NUMBER OF HOURS BOUGHT BY THE EMPLOYEE AT THE TIME OF TERMINATION

ADJUSTMENT MADE WHEN MANDATORY FURLOUGH HOURS PAID TO AN EMPLOYEE IN A PRIOR FISCAL

69 MFPYAD FURLOUGH PY/AD YEAR EXCEED THE NUMBER OF HOURS BOUGHT BY THE EMPLOYEE

EMPLOYEE REPAYMENT OF MANDATORY FURLOUGH 77 MFPYBK FURLOUGH PY/PB HOURS - PRIOR FISCAL YEAR

80 ADJNR PAY ADJUST NON PENSIONABLEADJUSTMENT T:EARNINGS

- CT APP COURT APPRRECATION SIGNING BONUS, IN EFFECT

DISCRETIONARY BONUS FROM MOU PAID TO ALL - CT AUG COURT AUGMENTATION MEMBERS OF CLASS

*OT Off OVERTIME

AC CARALL CAR ALLOWANCE

AEU EXCAL EXCESS AL CODE NO LONGER USED


DONATION OF ANNUAL LEAVE HOURS BY ONE ALD CATDO CATASTROPIC EMPLOYEE TO ANOTHER

Al CATRCD CATASTROPHIC RV RECEIPT OF DONATED ANNUAL LEAVE HOURS

USED BY ADP TO DESIGNATE EMPLOYEE ACCRUAL AR ACCRTE ACCRUAL RATE RATES. NO MONETARY VALUE

ANNUAL LEAVE HOURS IN EXCESS OF 400 USED FOR ASC SVCCRD SVC CRDT >400 BUYING BACK SERVICE CREDIT. NO MONETARY VALUE

ATB WCTXAD WC TAX ADJUST CODE NO LONGER USED

BL BLPAY BILINGUAL PAY

USED TO REIMBURSE ANNUAL LEAVE HOURS TO EMPLOYEES PARTICIPATING IN THE WORKER’S COMPENSATION BUYBACK PROGRAM. REVERSES OUT

BUY OJIBB OJI BUYBACK TAXABLE ANNUAL LEAVE WAGES AND PAYS THE EMPLOYEE BACK THE TAXES THAT WERE ORIGINALLY WITHHELD

INTERPRETER TRAVEL PAY FOR CROSS COURT ASSIGNMENTS (May in addition to IFT or IHT) Negotiated

Cl INT TR INTP TRAVEL PAY rate between EE and the away court FOR time spentin the car traveling to the other location

INTERPRETER PREMIUM PAY FOR CROSS COURT

ASSIGNMENTS - HALF OR WHOLE DAY + MILEAGE CJ INT PR INTP PREMIUM

OVER IRS RATE * UNUSUAL SITUATIONS INDIVIDUAL

NEGOTIATED * (May be in addition to IFT or IHT)


Excluded Codes Tier V Superior Courts, Fresno County

Earn Report Payroll System Description Excluded Item - Long Description

Code Code

IF THE SERVICES OF AN INTERPRETER SCHEDULED TO WORK A FULL-DAY ARE REQUIRED BETWEEN 12:15

CK INTEX INTP EXCESS AND 1:00 PM OR AFTER 5:15 PM, THE INTERPRETER IS PAID AT THE RATE OF $25 PER EACH HALF HOUR

CLT CATLVE CAT /COMP TKN DONATED ANNUAL LEAVE HOURS TAKEN

CT TRN PAY TRANSCRIPT PAY COURT REPORTER TRANSCRIPTION FEES

PAID TO REAL TIME COURT REPORTERS WHO AGREE CU DIFF1 % 1% TIER 1 DIFF TO BE BOUND TO THE SIDE LETTER AGREEMENT

DATED 4/2006

PAID TO TIER 1 AND TIER 2 COURT REPORTER WHO CV DIFF2% 2% TIER 2 DIFF HAVE PASSED THE LOCAL TEST

PAID TO TIER 2 COURT REPORTERS WHO HAVE CX DIFF5% 5.5% NAT’L DIFF PASSED THE NATIONAL TEST

IMPUTED INCOME FOR EMPLOYEES COVERING A DIE DENINC DEN IMPUTE INC DOMESTIC PARTNER ON THEIR DENTAL INSURANCE.

FEDERAL TAX PURPOSES ONLY

LEAD WORKER PAY. OBSOLETE - APPLIED TO DMM LEADPY LEAD WRKR PAY OUTLYING COURTS NOW CONSOLIDATED

MONETARY INCENTIVE PAID TO EMPLOYEES PARTICIATING IN THE COURTS VOLUNTARY

INC INCENT INCENTIVE SEPERATION PROGRAM. IT IS NOT A GOLDEN HANDSHAKE

IMPUTED INCOME FOR EMPLOYEES COVERING A MIE MEDINC MED IMPUTE INC DOMESTIC PARTNER ON THEIR MEDICAL INSURANCE.



REFUND OF OVER PAYMENT OF RETIREMENT RAID RETIRE RETIRE CONTRIBU CONTRIBUTIONS

SDI INTE INTEGRATION CODE NO LONGER USED

ADJUSTMENT MADE WHEN VOLUNTARY FURLOUGH HOURS PAID TO AN EMPLOYEE IN THE CURRENT

VFA VF ADJ VOL FUR ADJ FISCAL YEAR DOES NOT EQUAL THE NUMBER OF HOURS BOUGHT BY THE EMPLOYEE AT THE TIME OF TERMINATION

EMPLOYEE REPAYMENT OF VOLUNTARY FURLOUGH VFB VFPB VOL FUR PYBK HOURS

IMPUTED INCOME FOR EMPLOYEES COVERING A VIE VISINC VIS IMPUTE INC DOMESTIC PARTNER ON THEIR VISION INSURANCE.


XDX DP EXC DOM PT EXCESS CODE NO LONGER USED

CT TRN PAY TRANSCRIPT PAY COURT REPORTER TRANSCRIPTION FEES


Documents

BOARD OF RETIREMENT FRESNO COUNTY … › wp-content › uploads › ...18.1. Court Transcription Fees - Post-PEPRA Attorney Jeffrey Rieger, Reed Smith, opened discussions with a brief