STAFF PRESENT: Tina Williams, Sherry Gines, and Heidi Heckethorn

MINUTES OF THE UINTAH ANIMAL CONTROL AND SHELTER SPECIAL SERVICE DISTRICT BOARD OF DIRECTORS SPECIAL MEETING HELD ON AUGUST 8, 2014 at 4:00 p.m. in the Uintah County Building at 152 East 100 North, Vernal, Utah 84078.

PRESENT: Dave Everett, Dan Olsen, Nile Mathisen, and Robert Kidd. Darlene Burns were excused.

STAFF PRESENT: Tina Williams, Sherry Gines, and Heidi Heckethorn

WELCOME: Dave Everett welcomed everyone to the meeting.

ACKNOWLEDGEMENT & APPROVAL OF SPECIAL MEETING: Dan Olsen moved to acknowledge the special meeting. Nile Mathisen seconded the motion. The motion passed with Olsen, Kidd, Mathisen, and Everett voting in favor.

REQUEST FOR APPROVAL OF MINUTES FROM THE JULY 18, 2014 MEETING: Dave Everett asked if there were any changes to the minutes of July 18, 2014. Nile Mathisen stated his name is spelled incorrectly. Nile Mathisen moved to approve the minutes of July 18, 2014 with the correction of his name throughout the minutes. Dan Olsen seconded the motion. The motion passed with Olsen, Mathisen, Kidd, and Everett voting in favor.

EMPLOYEE RETIREMENT BENEFITS WORKSHOP: Tina Williams explained the current Tier I and Tier IInew mandatory Utah Retirement systems (URS) contributions. Tina commented that ICMA employer contributions are not mandatory. The District is currently paying a 10% contributionrate to ICMA for all merit employees, in addition to the new mandatory contribution rates of 18.47%for Tier 1 and 16.72% for Tier 11, to the Utah Retirement System for totals of 28.4% and 26.72%. Tina explained that the first option is no employer contribution to ICMA for all merit Tier I employees and only pay the mandatory URS 18.47% which would be the cap. Tier II would receive a 1.13% contribution to ICMA in addition to the 16.72%, so that they would be capped at 17.9% total. Exempt employees (non-merit) will receive a capped contribution rate of 17.29%into the ICMA, since the funds are not a lifetime retirement benefit, and they are not eligible for the Utah Retirement System. Tina commented that a second option would be to cap the rate at 18.47% for Tier 1, Tier 11 and Exempt employees, with no employer contributions to the ICMA fund. A third option would be to only contribute to the ICMA optional retirement account if the employee also matches the contribution rate up to a certain percentage. Dan Olsen asked how many employees are already Tier I. Tina Williams replied that there are three employees who are Tier II and eight who are Tier I. Sherry Gines commented thatfor the past several years employees have only received cost of living (COLA) raises and no merit or pay for performance raises. Sherry asked that if the District cuts the benefits how it will affect raises. Tina Williams replied Human Resources suggested pay for performance raises yearly, in lieu of ICMA contributions. Tina advised that the employees currentlyreceive annual “remuneration paid in kind” in the amount of $300.00. Tina also advised that there have been no pay for performance raises since the start of the 2009 recession. To adjust for that, the District has increased the annual cost of living (COLA) raise over the Federal limit for the last few years. Tina also advised that due to the current cap on the District’s budget, along with the increased mandatory contribution rates, it would not be feasible to increase the COLA raise or re-initiate a pay for performance raise. There is a budget re-opener in November and at that time the District will know more. Sherry Gines stated the yearly 3% pay for performance/cost of living raise is under fifty cents for most employees. Dan Olsen stated the employees will see more of their money in retirement, if the District continues to contribute to the ICMA fund, before taxation rather than in a raise. After further discussion, Sherry Gines suggested someone meeting with all the employees and informing them about the benefits. Dan Olsen suggested dropping the employer contribution to ICMA to 5%, from the current 10%, and increase the exempt employee to 18.47%. Tina Williams replied that the exempt employee ICMA contribution rate doesn’t need raised and she would rather cap it at the current contribution rate of 17.29% for an indefinite period, until the District’s percent of mineral lease funds from the County increases and/or the cap is lifted off the budget.. Dave Everett asked if the ICMA benefits are dropped to 5% will the District still be able to offer a bonus. Tina Williams replied there should be no reason not to give one. Tina stated she is going to exempt herself out of the cost of living raise and the annual “remuneration paid in kind.

REQUEST FOR APPROVAL OF RETIREMENT BENEFITS: After Dan Olsen discussed the District's financial standing, Nile Mathisen moved to approve dropping ICMA employer contribution to 5% instead of 10% and capping the exempt employee at 17.29%. Robert Kidd seconded the motion. The motion passed with the following roll call vote:

Dan Olsen...... aye;

Nile Mathisen...... aye;

Robert Kidd...... aye;

Dave Everett...... aye.

ADJOURN:There being no further discussion; Robert Kidd moved to adjourn the meeting. Nile Mathisen seconded the motion. The motion passed with a unanimous vote and the meeting was adjourned.

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Chair-Person Dave Everett

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Secretary Dan Olsen