Skip to main content
City of Ocala Logo

  For historical data from all meetings prior to January 18, 2022, please refer to our archived meeting repository.

File #: ORD-2022-20   
Type: Ordinance Status: Passed
File created: 1/20/2022 In control: City Council
On agenda: 3/1/2022 Final action: 3/1/2022
Title: Adopt Ordinance 2022-20 to adjust the General Employees' Retirement System investment assumption rate. This public hearing was postponed from the February 15, 2022 City Council meeting.
Introduced By: James P. Hilty Sr
Attachments: 1. Ordinance - Assumed Rate of Return 10 basis points per year for 5 years (00203045xBC171), 2. Ocala_General_October_2021_Investment_Return_Assumption_Study, 3. Ocala_General_Investment_Return_Assumption_Study_Offset_by_UAAL_Decrease, 4. 2022.02.08_Actuarial_Impact_Statement_Ocala_General
Submitted By: Chris Watt
presenter
Presentation By: Doug Peebles and Chris Watt
end
Department: Human Resources and Risk Management

STAFF RECOMMENDATION (Motion Ready):
title
Adopt Ordinance 2022-20 to adjust the General Employees' Retirement System investment assumption rate. This public hearing was postponed from the February 15, 2022 City Council meeting.
end

OCALA'S RELEVANT STRATEGIC GOALS:
Fiscally Sustainable .

PROOF OF PUBLICATION:
2/19/2022 - #6930769

body
BACKGROUND:
The relevant reasons for reducing the investment assumption rate for the General Employees' Retirement System is the plan is currently cash-flow negative. The annual contribution requirement is around $9.5 million but payout is about $14 million in benefit payments each year. For this reason, the plan is becoming more sensitive to investment return performance and typically requires a more conservative approach for asset allocation. An asset allocation study provided to the Pension Board shows the closed plan cannot continue to expect a 7% investment return, long term, without increasing to an undesirable risk portfolio.
FINDINGS AND CONCLUSIONS:
It is the recommendation of City Staff and the General Employees' Retirement Board to lower the Investment Assumption Rate from 7% to 6.5% over 5 years, at 10 basis points each year starting October 1, 2021.

FISCAL IMPACT:
See attached schedule and impact statement.

PROCUREMENT REVIEW:
N/A

LEGAL REVIEW:
Was reviewed by Mr. Glen Thomas with Lewis Longman Walker, PA and City Attorney

ALTERNATIVE:

Not Approve and direct staff to change.



ORDINANCE 2022-20

AN ORDINANCE OF THE CITY OF OCALA, AMENDING THE CITY OF OCALA GENERAL EMPLOYEES' RETIREMENT SYSTEM, ADOPTED PURSUANT TO ORDINANCE NO. 5988, AS SUBSEQUENTLY AMENDED; IS HEREBY FURTHER AMENDED BY AMENDING SECTION 43-67, BENEFIT AMOUNTS AND ELIGIBILITY; PROVIDING FOR SEVERABILITY OF PROVISIONS; PROVIDING FOR CODIFICATION; REPEALING ALL ORDINANCES IN CONFLICT AND PROV...

Click here for full text