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March 27, 2003
Hagerstown, Maryland
A special meeting of the Board of County Commissioners of
Washington County, Maryland, was called to order at 8:00 a.m.
President Gregory I. Snook with the following members present:
Commissioners James F. Kercheval, Doris J. Nipps, and John C.
Munson.
JOINT MEETING WITH BOARD OF EDUCATION
The Commissioners met with the Board of Education at 8:00 a.m.
The following members of the Board of Education were present:
Bernadette Wagner, Edward Forrest, Roxanne Ober, Russell
Williams, Jacqueline Fischer, and Paul Bailey. Staff members
present were Dr. Elizabeth Morgan, Superintendent of Schools;
Dr. Patricia Abernethy, Deputy Superintendent of Schools; Dennis
McGee, Director of Facilities Management; William Blum, Chief
Operating Officer; Chris Carter, Director of Transportation;
Christian South, Director of Budget & Finance; JoEtta Palkovitz-
Brown, Executive Director of Elementary Education; and Boyd
Michael, Executive Director of Secondary Education.
Update – “No Child Left Behind”
Dr. Morgan reviewed the Board’s master plan for implementation
of “No Child Left Behind” and “Bridge to Excellence”
requirements. She stated that they would attempt to inform and
involve the stakeholders in this process. Dr. Abernethy then
showed a videotape outlining the master plan. She outlined the
objectives and the plan for those students who do not meet the
testing requirements. Dr. Abernethy reviewed the Grade 4
reading test scores and high school government testing scores
that were broken down into categories showing the performance of
Limited English Proficiency (LEP), Special Education, and Free
and Reduced Meals (FARM) students. Dr. Morgan outlined the
consequences for not meeting the standards and the interventions
planned to bring these students into compliance. The meeting
was then opened for questions and discussion.
Commissioner Snook thanked the Board for the presentation.
RECESS
The Commissioners recessed from 9:15 a.m. until 10:00 a.m.
OVERVIEW OF EMPLOYEES RETIREMENT PLAN
Dee Hawbaker, Assistant Human Resources Director, introduced Jon
Ketzner, Senior Actuary with BGS&G/CBIZ, who was in attendance
to review the actuarial report on the County Employees
Retirement Plan for the plan year beginning July 1, 2002.
Mr. Ketzner reviewed the basic funding equation for self-insured
pension plans, the key actuarial assumptions used in the
County’s plan, and the key components of the annual funding
requirements. He stated that the three sources of funding for
the program are the County, the employees, and the revenues
from investments. He also informed the Commissioners that there
is an unfunded accrued liability of $1,872,234 due to the under-
performing stock market. Mr. Ketzner concluded that the
County’s plan is adequately funded, the benefit structure
remains competitive, and the County funding should stay in the
range of 8-10% of pay. Mr. Ketzner recommended making no
changes in the actuarial assumptions at this time. He also
reviewed the GASB methodology used to calculate the funding
status. Mr. Ketzner then opened the meeting for questions and
discussion from the Commissioners.
DEFINED BENEFITS RETIREMENT PLAN
Ms. Hawbaker introduced Virginia Rose, Rudy Carryl, and Claude
Athaide of MacKay-Shields who were in attendance to review the
performance of the defined benefits retirement plan. Ms. Rose
introduced the members of the County’s investment team and
provided an organizational overview of the company. She stated
that the portfolio is composed of equities, fixed assets, and a
small percentage of cash. Ms. Rose also stated there was a wide
magnitude of disappointing returns across the equity markets.
Mr. Carryl reviewed the performance of the retirement plan. He
indicated that most factors suggest that the market is close to
the bottom and is poised for better performance. Mr. Carryl
stated that MacKay Shields
MARCH 27, 2003
PAGE TWO
bases its investments on the fundamentals, and he reviewed the
process that MacKay-Shields uses in selecting stocks, as well as
the risk controls. He also outlined the County’s largest
positions as of June 30. He stated that the portfolio
composition is made up of 54.5% equities, 42.7% fixed income,
and 1.9% cash equivalents.
Claude Athaide, manager of the Fixed Income Stock Portfolio,
reviewed the portfolio for fixed income. He stated that it is a
highly performing portfolio with good returns. Mr. Athaide also
reviewed the defined benefit retirement plan and stated that it
is a balanced growth portfolio.
The meeting was then opened for questions and discussions.
Commissioner Snook thanked them for the presentation.
REVIEW OF HEALTH INSURANCE PROGRAM
Mike Marchini, Employee Benefits Consultant with CBIZ, discussed
the trends in health care nationally, health care costs, and
recommendations for benefit levels and employee contributions.
Mr. Marchini indicated that the trends are continuing upward
with double-digit increases. He provided information on the
dynamics behind what is happening in the industry and reviewed
the equation for the budget calculation. Mr. Marchini estimated
that there would be an 18.7% increase in the cost of the
County’s health care costs next fiscal year.
Mr. Marchini recommended adjusting the employee contributions
from the current level of 8.2% to 10.0%. He also recommended
that the County take no action this year to change benefit
levels in light of the cost sharing change. The meeting was
then opened for questions and discussion.
ADJOURNMENT
Motion made by Commissioner Munson, seconded by Nipps, to
adjourn at 12:28 p.m. Unanimously approved.
,
County Administrator
__________________________,
County Attorney
___________________________,County