BC 1981 06 01 - Laserfiche WebLink

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534 This resolution is conditioned upon the execution of a Guaranty Agreement by Newhouse approved by the County Attorney. UPON MOTION of Commissioner Cook, seconded by Commissioner Lentz and unanimously carried, the Board reappointed Ms. Mildred Almond to the Region F Emergency Medical Services Advisory Council of the Centralina Council of Governments. Mr. Charles McGinnis, County Manager, briefly presented background information pertaining to the Special Annuity Fund for law enforcement officers in Cabarrus County. He informed the Board that in the past the County had provided a 5 percent contribution to this fund as a special incentive to law enforcement officers employed by the County. However, in 1979 a change in the law enacted by the General Assembly mandated that the County pay a 3.8 percent employer contribution that had previously been provided by the State to the basic Law Enforcement Benefit and Retirement Fund. Mr. McGinnis read the resolution adopted by the Board in September, 1979 which stated that the County would pay the State mandated 3.8 percent contribution from the 5 percent special contribution previously provided by the County and would continue to pay the remaining 1.2 percent as a voluntary contribution to the special retirement allowance. He further explained the 1980-81 budget was prepared using this distribution formula for law enforcement retirement. The County was notifed in July, 1980 after the adoption of the 1980-81 County budget that the General Assembly had enacted a new law whereby local governments were no longer required to pay the employer contribution necessary to fund the basic retirement allowance of local officers in the Law Enforcement Officers' ~enefit and Retirement Fund effective July 1, 1980. The General Assembly had appropriated at that time such contributions from the State's General Fund to replace the local governments' contributions. Mr. McGinnis advised the Board that the County had not resumed the practice of sending in 5 percent of the gross salary for each law enforeement officer to the special annuity fund. Sheriff J. B. Roberts addressed the Board requesting that the money budgeted in the 1980-81 budget be paid into the Law Enforcement R~tirement Fund and asked that the County match the retirement for law enforcement officers in the same matter it does for the other County employees. He informed the Board that the County had provided a 5 percent contribution to the law enforcement fund for over 30 years. Sheriff Roberts stated the Law Enforcement Officers' Benefit and Retirement Fund was funded by fees assessed on court costs and did not receive any matching funds from the State. Commissioner Nash reviewed material which stated that 6 percent of each officer's salary is deducted as his personal contribution to the basic retire- ment fund and that 4.78 percent is contributed by the State. He stated the County pays the employer matching funds for retirement benefits for County employees but he explained that a contribution by the County to law enforcement retirement would be in the form of a special retirement allowance. Lieutenant I. T. Yow and Detective Harley Tucker of the Kannapolis Police Department informed the Board that the County had been providing a matching 5 percent contribution to the law enforcement retirement fund and that the State had never contributed matching funds for the Cabarrus County law enforcement officers. Detective Tucker stated the retirement fund for local officers is based on the 6 percent personal contribution, 5 percent matching contribution by the County, and the number of years of service of each individual officer. UPON MOTION of Commissioner Cook, seconded by Commissioner Lentz and unanimously carried, the Board moved to pay a 5 percent contribution to the Special Annuity Fund of the Law Enforcement Officers' Benefit and Retirement Fund for Cabarrus County law enforcement officers beginning with the 1980-81 budget and continuing hereafter at the 5 percent contribution. Commissioner Lentz stated the County was obligated to provide this 5 percent contribution to the law.enforcement officers' retirement fund as it had historically been done in the County. He described the 5 percent contribution as an "added incentive" for law enforcement officers. Commissioner Nash stated that law enforcement officers would be the only persons entitled to this special retirement allowance and that contribution by the County to this ~und would be in recognition of the special nature of law enforcement officers and their work. He addressed the law enforcement officers, stating the Board was rectifying a problem that its members were not aware of and that the Board was not only rectifying the situation but was increasing the County's participation in the special allowance fund for law enforcement officers from 1.2 percent to 5 percent, a net increase of 3.8 percent, which would be advantageous for each employee.