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14 - DELEGATION OF AUTHORITY TO REQUEST DISBURSEMENTS+�SpSANttgQy Item 14 Co ST A WES A S rV rT AR TRICT ��QpOYAS�`v°4 ... an Independent Specia(Di strict Memorandum To: Board of Directors Via: Scott Carroll, General Manager From: Anna Sanchez, Administrative Service Manager 17)11 Date: August 20, 2012 Subject: Delegation of Authority to Request Disbursements Summary At the July 26, 2012 Board meeting, the Board of Directors directed staff to move forward with contacting CalPERS to begin pre- funding the District's unfunded Other Post Employment Benefits (OPEB) liability. CalPERS has responded to staff with their requirements. Staff Recommendation That the Board of Directors delegate authority to the District Treasurer, the General Manager, and the Accounting Manager to request disbursements from the Trust. Analysis At the July 26, 2012 Board meeting, the Board of Directors directed staff to move forward with contacting CalPERS to begin pre- funding the District's unfunded Other Post Employment Benefits (OPEB) liability. CalPERS has responded to staff with their requirements to set up a Trust fund with an aggressive pre- funding policy option. A component of setting up the CalPERS Trust fund includes the District designating authority to staff positions that can request reimbursements from the Trust when the funds are needed. CalPERS staff recommends designating three positions. Staff recommends designating the District Treasurer, the General Manager, and the Accounting Manager with this authority. Protecting our community's fieaftt and t(e environment by providing sofidwaste a ndsewercoffection services. www. crosdca.gov Board of Directors August 20, 2012 Page 2 of 2 Strategic Plan Element & Goal This item complies with the objective and strategy of Strategic Element 5.0., Administrative Management, which states: "Objective: To create, maintain and implement policies and procedures to ensure sound management of the District." "Strategy: We will conduct periodic reviews, refine and implement policies and procedures, and assure the General Manager has the direction and tools necessary for successful District operations. " Legal Review Not applicable. Financial Review Not applicable. Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the August 20, 2012 Board of Directors meeting at District Headquarters and on District website. Attachment: CalPERS Resolution CaIPERS DELEGATION OF AUTHORITY TO REQUEST DISBURSEMENTS RESOLUTION OF THE Board of Directors (GOVERNING BODY) OF THE Costa Mesa Sanitary District (NAME OF EMPLOYER) The Board of Directors of the Costa Mesa Sanitary District delegates to the incumbents in (GOVERNING BODY) the positions of District Treasurer General Manager and (TITLE) Accounting Manager authority to request on behalf (TITLE) of the Employer disbursements from the Other Post Employment Prefunding Plan and to certify as to the purpose for which the disbursed funds will be used. Title Witness Date OPEB Delegation of Authority (2/07) Item 14