11-18-21 Minutes

City of Chandler — Regular Meeting (2022-02-03)

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Meeting Minutes
Workers’ Compensation and Employer Liability Trust 
Board
Regular Meeting
November 18, 2021 | 4:00 p.m.
Council Chambers Conference Room
88 E. Chicago St., Chandler, AZ
Call to Order
The meeting was called to order by Chairman Myer at 4:04 p.m.
Roll Call
Board Attendance
Other Attendance
Chair Alex Myer
Fernanda Osgood, Benefits/Compensation Manager
Vice Chair Michael Bohnert
Kristi Smith, Accounting Manager
Secretary Lily Longacre
Rae Lynn Nielsen, HR Director
Val Gale
Roni Laxa, Assistant City Attorney
Teresa Canjar, Management Assistant
Absent
Terry Bond
Scheduled and Unscheduled Public Appearances
Consent Agenda and Discussion
1.
September 16, 2021Minutes 
Vice Chair Bohnert made a motion to approve the minutes as presented from the September 16, 
2021, meeting of the City of Chandler Workers’ Compensation and Employer Liability Trust Board, 
seconded by Ms. Longacre, motion carried. 
Briefing
1.
Financial Statements

Page 2 of 3
Statement of Net Position as of September 30, 2021
Kristi Smith advised the Board that the total assets were $14,775,342, cash is up $700,000 from last 
quarter, and Due from the City is down about $510,000. Total liabilities is $31,000, down $75,000 
because no accounts payable were reported this quarter. The unrestricted net position is 
$14,744,342 which is up from last quarter. When you compare the Net Reserve to 6/30/20, there is 
a surplus of almost $3.4 million. The Trust audit has been completed by Heinfeld Meech and the 
results will be presented at the February 2, 2022, meeting. Special thank you to Human Resources 
staff for all the information they provided. 
Statement of Revenues, Expenses and Changes in Net Position – September 30, 2021
The 2021 Budget prorated for 3 months. The total actual operating revenues are $1,193,370 which 
is slightly over budget. Operating expenses are under budget at $945,547. The actual operating 
Income is $247,823 which is higher than anticipated. The nonoperating revenues and expenses total
$29,141 and there is a change in net position at $276,964. The ending net position is $14,744,342
which agrees with the Statement of Net Position.
Statement of Cash Flows – September 30, 2021
Kristi Smith advised the Board that this report shows the inflows and outflows of cash by activity. 
The Cash and Investments total $14,571,252 which agrees with the Statement of Net Position.
2. 
Investment Report – September 30, 2021
Kristi Smith provided a brief overview of the Investment Performance Review. The report looks a 
little different because they have changed their name to PFM Asset Management LLC and are now 
under the US Bank umbrella. The portfolio statistics yield at cost is 0.50% which is down from 0.56% 
in the previous quarter. Yield at Market is 0.32% which is the same as last quarter. Effective Duration 
is at 1.87 as compared to the prior quarter of 1.83. The Benchmark Effective Duration is 1.83. The 
money market rate for Wells Fargo (now Allspring Global Investments) is 0.01% and PFM is 0.02%, 
which is in line with the last quarter. The Sector Allocation has been pretty consistent with prior 
quarters. 
Calendar
The next regular meeting will be held on Thursday, February 3, 2022, at 4:00 p.m., in the Council 
Chambers Conference Room, 88 E. Chicago St.
Informational Items
Agenda Items for Future Meeting Dates
Financial Audit Report – Heinfeld Meech
Financial Statements – Management Services
Investment Report – Management Services
Rate Contribution and Reserve Recommendation – Management Services

Page 3 of 3
Adjourn
Mr. Gale made a motion to adjourn the meeting of the City of Chandler Workers’ Compensation and 
Employer Liability Trust Board of November 18, 2021, at 4:12 p.m., seconded by Vice Chair Bohnert, motion 
carried. 
______________________________
______________________________
Teresa Canjar, Secretary
Alexander Myer, Chair