In Preciado v. County of Ventura (1982) 143 Cal. App. 3d 783, the Court concluded that a WCAB finding against a county did not collaterally estop the board of the county employees retirement association from making a contrary finding. It found there was no privity because the board was independent from the county. (Preciado, supra, at pp. 787-789.) It noted the retirement system was funded by both the county and employees. (Id. at p. 787.) The board was composed of nine members, only one of whom was a county officer. (Id. at pp. 787-788.) The board was required to make actuarial valuations and adjust the rates of contributions. (Id. at p. 788.) The board was empowered to conduct hearings on and adjudicate applications for retirement benefits. (Ibid.) Preciado concluded the board was not in privity with the county and therefore was not collaterally estopped by the WCAB's findings. (Id. at p. 789.)