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City of San Leandro <br />Meeting Date: September 6, 2016 <br />Staff Report <br />Agenda Section:File Number:16-421 CONSENT CALENDAR <br />Agenda Number:8.G. <br />TO:City Council <br />FROM:Chris Zapata <br />City Manager <br />BY:Jeff Kay <br />Acting Assistant City Manager <br />FINANCE REVIEW:David Baum <br />Finance Director <br />TITLE:Staff Report for a Resolution Specifying the Conditions to Pay and Report the <br />Value of Employer Paid Member Contributions for the San Leandro Police <br />Management Association (SLPMA). <br />SUMMARY AND RECOMMENDATIONS <br />The City Manager recommends that the City Council approve the resolution specifying the <br />conditions to pay and report the value of Employer Paid Member Contributions (EPMC) for the <br />San Leandro Police Management Association (SLPMA) retroactive for the period January 1, <br />2013 through July 30, 2015. This resolution is required by the California Public Employees <br />Retirement System (CalPERS) per California Government Code Section 20691. <br />BACKGROUND <br />In September 2014, CalPERS issued an audit report on the City of San Leandro. Since its <br />issuance, the City has been working with CalPERS to resolve the audit findings. CalPERS <br />most recently found that the City’s resolution to pay Employer Paid Member Contributions <br />(EPMC) for the San Leandro Police Management Association (SLPMA), formerly known as <br />the San Leandro Police Management Unit (SLPMU), did not specify the reporting of the value <br />of such contributions as special compensation. <br />To resolve this audit finding, CalPERS requires a revised resolution approved by the City <br />Council related to the SLPMA, specifying the conditions of the EPMC and conveying the City’s <br />agreement to pay and report the value of the EPMC. This resolution will cover the period <br />January 1, 2013 through July 30, 2015 for the duration of the prior SLPMA Memorandum of <br />Understanding. <br />Approval of this resolution with the revised wording will comply with California Government <br />Code Section 20691 - Employer Paid Member Contributions to convey the City’s intention to <br />pay and report the value of EPMC. <br />Page 1 City of San Leandro Printed on 8/29/2016