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Exhibit A
<br /> Brian Ponty Scope of Services
<br /> September 17, 2012
<br /> Page 3 �
<br /> ■ The City requests an executive summary or a draft financial statement footnote. We estimate that our
<br /> fees would be$1,500 for an executive summary and$600 for a draft financial statement footnote.
<br /> ■ The City decides to make changes that will affect valuation results after the valuation is begun,
<br /> including changing plan provisions, funding policy, investment policy,actuarial assumptions, actuarial
<br /> methods, or any of the data provided for the valuation.
<br /> ■ The City requests additional work after the valuation is completed, such as studying changes in plan
<br /> provisions, funding policy,investment policy, actuarial assumptions,or actuarial methods. Our
<br /> additional fee will be based on our billing rates and the expected time for the project. We will provide
<br /> a fee estimate before work is begun.
<br /> Data Requirements
<br /> In order for us to begin the GASB 45 valuation,please provide:
<br /> ■ Written summary of the City's retiree healthcare plan provisions, including a description of the City's
<br /> contributions for active and retired employees if they have changed since the June 30, 2011 actuarial
<br /> valuation. This summary will be used as the basis of retiree healtlicare benefits provided by the City
<br /> for the June 30, 2013 actuarial valuation.
<br /> ■ Copies of the most recent MOUs for bargained employee groups and agreements for unrepresented
<br /> groups.
<br /> ■ Total City's pay-as-you-go costs for retiree healthcare benefits for 2010/11 and 2011/12.
<br /> ■ The City's 2012 OPEB financial statement footnote(or draft)if available.
<br /> ■ The City's most current Ca1PERS PEMHCA resolution(s)if different from that provided for the June
<br /> 30, 2011 valuation.
<br /> ■ The City's last monthly Ca1PERS health premium invoice, including a list of the City's contribution
<br /> for each employee and retiree. Please remove any Social Security numbers.
<br /> ■ All quarterly and annual CERBT trust statements since March 31,2011 including contributions and
<br /> dates made.
<br /> ■ Any changes the City has made or plans to make to the Ca1PERS pension formulas since the last
<br /> actuarial valuation as of June 30, 2011, for example,new tiers for new hires and their effective dates.
<br /> ■ Active and retired participant data in an Excel workbook format. Active and retired participant
<br /> information can be provided on separate worksheets.
<br /> � Active Data-name,employee number(not Social Security number), gender,birth date,hire date,
<br /> medical plan, single/2-party/family coverage, CaIPERS pension plan(Miscellaneous, Safety),total
<br /> Ca1PERS service including service at other agencies(if available),bargaining or employee group,
<br /> and annual PERSable compensation. Indicate the pay period for the compensation reported.
<br /> Include any active employees who have waived healthcare coverage.
<br /> • Retiree Data-name, employee number(not Social Security number), gender,birth date,hire date,
<br /> retirement type(service retirement,disability retirement, surviving spouse),retirement date,
<br /> medical plan, single/2-party/family coverage,CaIPERS pension plan(Miscellaneous, Safety),
<br /> bargaining or employee group, spouse's birth date(if available),portion of premium paid by the
<br /> City,and portion of premium paid by the retiree. Include any retirees or surviving spouses of
<br /> retirees who have waived coverage.
<br /> • The City can request a copy of its Ca1PERS PEMHCA database by downloading and submitting the
<br /> Ca1PERS "GASB 45 Data Extract Request and Non-Disclosure Agreement"and the"GASB 45
<br /> Data Extract Receiving Party Sending Electronic Information Agreement"from the Ca1PERS
<br /> website. This data extract may be helpful to the City in assembling the requested employee census
<br /> 411 Borel Avenue,Suite 101 •San Mateo,California 94402
<br /> main:650/377-1600 •fax:650/345-8057 •web:www.bartel-associates.com
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