HomeMy WebLinkAbout09. Salary and Benefit data excluding UAALq th
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Central Contra Costa Sanitary District
April 20, 2015
TO: ADMINISTRATION COMMITTEE
VIA: ROGER S. BAILEY, GENERAL MANAGER
DAVID HEATH, DIRECTOR OF ADMINISTRATION
FROM: THEA VASSALLO, FINANCE MANAGER
SUBJECT: FOLLOWUP INFORMATION REQUESTED ON EMPLOYEE TOTAL
COMPENSATION TEMPLATE — SEPARATION OF THE UAAL
COMPONENT
At the January 27, 2015 Administration Committee meeting, the Committee reviewed
the 2014 Employee Total Compensation Template. The Committee instructed staff to
separate the approximate UAAL component from the line item entitled "Pension
Payments to CCCERX and requested that the item be brought back to the Committee
for further review and discussion. Attached is a "Summary of UAAL % Paid by the
District" for a five year period and the Operations and Maintenance expenses for the
corresponding five years.
Operations & Maintenance
Summary of UAAL % Funded by the District
Labor
UAAL
Chemicals
Utilities
Repairs & Maintenance
Hauling & Disposal
Professional & Legal
Outside Services
Self- Insurance
Materials & Supplies
All Other
Total O &M Expenses
UAAL % *
FY2010 -11
FY2011 -12
FY2012 -13
FY2013 -14
FY2013 -14
Budgeted Actual Actual Actual Actual
FY2013 -14 FY2013 -14 FY2012 -13 FY2011 -12 FY2010 -11
47,910,543
44,658,429
42,220,832
40,354,394
38,549,040
18,734,056
14,296,024
7,590,389
5,208,049
3,156,087
1,605,000
1,610,186
1,574,954
1,565,344
1,508,510
4,861,350
4,392,328
3,845,835
4,525,064
4,155,849
4,911,762
3,126,617
3,151,127
3,068,602
2,972,393
1,040,200
914,739
1,088,294
1,009,138
944,394
539,400
473,093
678,045
687,997
497,925
3,303,021
3,522,768
2,158,593
3,411,884
1,927,689
650,000
600,000
850,000
850,000
850,000
2,024,315
2,060,796
1,980,314
2,031,399
1,944,768
2,619,248
1,746,585
1,843,150
1,639,022
1,609,970
88,198,895
77,401,565
66,981,533
64,350,893
58,116,625
66.9%
62.3%
59.9%
52.3%
39.3%
UAAL % Funded (District)
9%
0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0%
* UAAL % per Valuation - % Adimt for Additional Pay Down ($5M)
Average Entry Age Contribution Rate
80.0%
FY 2014 -15 O &M Budget $88.2M
Professional & Legal Self- Insurance
539,400 650,000 Materials & Supplies
1% Outside Services 1% 2,024,315
3,303,021 2% All Other
Hauling & Disposal 4% 2,619,248
1,040,200 I 1 3%
1%
Repairs &
Maintenance_ \
4,911,762
6%
Utilities,
4,861,350
5% /
Chemicals -
1,605,000
2%
UAAL
18,734,056
21%
FY 2013 -14 O &M Expenses $77.4M
Self- Insurance
Professional & Legal 600,°�
00 Materials & Supplies
473,093
2 060 796
Haulin & n��n��ai
Outside Services 1
1% 3,522,768 ` 3% All Other _
g
914
1'
R
Ma
3
Utiliti
4,392,:
6%
Chemi
1,610,
2%
FY 2012 -13 O &M Expenses $67.OM
Outside Services Self- Insurance
850 Materials & Supplies
,0
Professional &Legal 2,158,593 1,980,314 All Other
°
678,045 3% 3%
1% l � 1,843,150
- - I 3%
FY 2011 -12 O &M Expenses $64.4M
Outside Services
3,411,884 Self- Insurance Materials & Supplies
5% 850,000 2,031,399 All Other
Professional & Legal 1% 3% 1,639,022
687 QQ-7 394.
Hauling
1,C
Repairs &
Maintenance
3,068,602
5%
Utilities
4,525,06
7%
Chemical!
1,565,34
2%
FY 2010 -11 O &M Expenses $58.1M
Professional & Self- Insurance
Legal 850,000 Materials & Supplies
497,925 2% 1,944,768
1% Outside Services 3% All Other
1,927,689 1,609,970
Hauling & Disposal, 3 %_ 3%
944,394
2%
Repairs
Maintena
2,972,3
5%
Utiliti
4,155,
7%
Chemicals
1,508,510
3%