HomeMy WebLinkAbout04. (Handout) CCCERA Retiree Lookback ProjectCCCERA RETIREE LOOKBACK
PROJECT - COMPENSATION
ENHANCEMENT STUDY
Prepared for
CCCERA Board of Retirement
December 2014
Summary of Findings
Final Average Salary (FAS)
versus pre -Final Average
Salary Ten Year
Comparative Analysis
2004-2014
The purpose of this review was to provide insights for the CCCERA Board of Retirement and Executive Management into the
trending and tracking of Service Retirement Pension Benefits calculation components with the emphasis being on the calculation
of Retirees Final Average Salary (FAS) and perform a comparative analysis between Retirees pre -FAS compensation and their FAS
as calculated and used to determine their pension benefit.
Direction to CCCERA Staff was provided in two Board of Retirement Statements:
Statement of the Board Intent to Review Past Incidents of Unusual Compensation Increases
At End of Employment (May 8, 2014)
• Supplemental Direction Regarding Review of Past Incidents of Unusual Compensation Increases at the End of Employment
(July 23, 2014)
CCCERA Staff conducted its study using the guidance provided by the following:
California Employees' Retirement Law (CERL):
o §31460 "Compensation" Defined
o §31461 "Compensation Earnable" Defined
• CCCERA Board of Retirement Policies:
o A -97 -4 Policy on Monitoring for Final Average Salary (FAS) Spiking
o A97 -5 Determining Which Pay Items are "Compensation" for Retirement Purposes
o A98 -4 Final Compensation Period
o A13 -1 Policy Regarding Assessment and Determination of Compensation Enhancements
CCCERA Staff designed the study of compensation enhancements within the following parameters:
Page 1 of 31
• Identify all Service Retirement Pension Benefit Calculations performed during the period June 2004 — June 2014;
• Perform an analysis on the identified Retirees during the period which included:
o Calculate percentage change on compensation between the Final Average Salary (FAS) year and the Retirees' pre -
FAS year;
o Identify the specific compensation components that led to the change (if any) between Retirees' FAS and pre -FAS
year;
o Conduct a trending and tracking analysis of FAS compensation components to identify any ineligible compensation
that may have been included in FAS calculations.
• Review of Retirees with a FAS versus pre -FAS increase that had:
o Unique items of pay that were not recurring;
o Earn code items that appeared in FAS year versus pre -FAS year and note those instances when any appeared only
in FAS year;
o Earn codes appear in FAS year that were variable in nature, contain elements of discretion in scheduling and work
assignment, or other allotment either by supervisory discretion or voluntary assignment;
o Any unique earn code or adjustments that did not have sufficient documentation to provide an adequate
description of the nature of the compensation to support it inclusion as pensionable compensation.
Page 2 of 31
CCCERA Staff performed the following:
• Performed a data extract from its CPAS pension administration system to capture the following:
o All Service Pension Benefit Retirees during the period 2004 — 2014 which generated a population of 3,881 records;
o All Base Compensation Histories for all identified Retirees for the five (5) years preceding their retirement date;
o All Differential Compensation paid to Retirees during their FAS and pre -FAS period broken out by each Earn Code;
Identified all Retirees during the period that had a positive percentage change in FAS over pre -FAS and noted the
following:
o All unique compensation items paid and included in the Retirees' FAS calculation;
o All non - recurring compensation items that appeared in the population;
o Any illegible component of FAS used in a Retiree's pension benefit calculation.
Page 3 of 31
The Study Population:
There were 3,881 Retirees during the 2004 — 2014 study period. Amongst the total population there were 3,448 Retirees that
had an increase in their FAS over pre -FAS compensation. The analysis of the Retirees that had a positive increase in FAS revealed
that across the sub - population Retirees averaged a 13.59% increase in FAS over pre -FAS. Further analysis of the sub - population
that experienced increases in FAS over the period identified 188 Retirees that as a group had an average increase of 36.22%
which is over 1.5 times the average of the population.
The number of Retirees during the period 2004 through June 2014 was not evenly distributed year to year from the beginning of
the study timeline to the end. Prior to 2011 CCCERA would process on average three hundred retirement applications and service
retirement benefit calculations each year. During the period 2011 through 2012 the retirement systems saw a significant
increase in the number of retirees nearly doubling the previous annual average.
Contra Costa County & Districts
Number of Retirements by Year
2004 - 2014 (June)
691
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Page 4 of 31
Across all employers that had Retirees with an increase in FAS versus pre -FAS above the experience of the sub populaiton
the average increase was 36.22 %. There were three notable exceptions: Contra Costa Fire Protection District which had two
Retirees with FAS over pre -FAS increased over 50 %; Delta Diablo Sanitary District with one Retiree over 40 %; and Contra
Costa County Hazardous Materials Department whose Retirees averaged a FAS over pre -FAS change of over 40 %.
Districts
Average Increase FAS vs. pre -FAS
Number of Retirees with
FAS vs pre -FAS Increase
Contra Costa County Fire
51.86%
2
Protection District
Delta Diablo Sanitary
42.97%
1
District
Rodeo - Hercules Fire
38.53%
1
Protection District
Contra Costa Central
37.33%
55
Sanitation District
Superior Court
35%
3
East Contra Costa County
34.73%
1
Fire Protection District
Moraga- Orinda Fire
34.09%
2
Protection District
San Ramon Valley Fire
34.07%
5
Protection District
Page 5 of 31
County
Average Change FAS vs. pre -FAS
Number of Retirees with
FAS vs pre -FAS Increase
HazMat
41.04%
7
Public Defender
36.54%
7
Health Services
36.41%
35
District Attorney
35.81%
2
Sheriff
35.61%
17
General
(All other Dept.)
34.19%
39
Probation
33.23%
11
Page 6 of 31
The average increase between FAS and pre -FAS periods for the 3,881 Retirees in the study population was 11.28 %. Within
the population there were 3,448 Retirees that had an average FAS over pre -FAS increase of 13.59 %. The following chart
displays the distribution of FAS over pre -FAS increases during the period which indicates that 94% or 3,260 of the Retirees
averaged a 12.28% increase. The remaining 6% of the Retirees had an average increase in FAS over pre -FAS of over 36 %.
70%
60%
50%
40%
30%
20%
10%
0% L
$0
All Retirees pre -FAS vs FAS % Increase
2004-2014
a# i + •
$5,000 $10,000
X +
ri,. X
I ,
• ae
Q •i
$15,000 $20,000
FAS Monthly
jZ5,0u0 530,000 $35,000
See Appendix B for Employer legend
Page 7 of 31
General Observations:
On the whole, the majority of the 3,881 Retirees in the study population had an increase in FAS over pre -FAS.
There were a number of observable factors that generally contributed to the increase in compensation during the
FAS year:
• Changes in Base Earnings attributed to promotions and grade enhancements as the Member entered their
final year before retirement;
• Sale of Accrued Vacation Time as permitted by memorandum of understanding and employer policy;
• Terminal pay -off of accrued vacation and holiday time;
• Payment of differential compensation;
• Payment of pensionable variable compensation;
• Payment of unique compensation items during final year before retirement.
Throughout the study it was observed in a general way that it was the cumulative effect of several compensation
components coming together when a Retiree's FAS was calculated that lead to an increase over their pre -FAS
compensation. Predominant elements that were noted as contributing to increases in FAS over pre -FAS included
the following:
Length of service which lead to a Retiree's receipt of higher longevity differential payments as service
milestones coincided with their FAS year in addition to attaining higher vacation accrual levels available for
terminal pay at retirement as allowed by their employer policy or negotiated benefit;
Promotion into management or further advancement into executive level compensation levels allowing the
Retiree to become eligible for additional differential and management class compensation components;
Specialization by occupation, skill, or education leading to a Retiree's eligibility to receive additional fixed
and variable compensation.
Page 8 of 31
The following chart shows the distribution of FAS versus pre -FAS percent changes over the ten year period with
the majority of Retirees having a percent change within the range between 5% and 25 %. It was observed that for
those FAS calculations falling within this range the changes were attributed mostly to differential items that have a
high correlation to a Member's length of service such as longevity based earn code amounts. In addition, those
Members that had long employment tenures also derived a benefit of being either at the maximum or close to the
allowed maximum accrual pay -off amounts for vacation and holiday.
■
■
■
Page 9 of 31
Final Average Salary Increases Over Prior Years'
1000
900
800
700
600
500
400
300
200
146
100
96
---
E�j�0�18
T:
0
At least 5% and
less than 10%
At least 103'.
and
At least 15% At least 20% At least 25% At least 30% At least 35%
and and and and and
At least 40%
and
At least 45% At least 50%
and
less than 15%
less than 20% less than 25% less than 30% less than 35% less than 40%
less than 45%
less than 50%
■
■
■
Page 9 of 31
High FAS over pre -FAS Increase Observations:
Retirees with FAS vs. pre -FAS Change Greater than SO%:
There were seven (7) Retirees that were identified with FAS versus pre -FAS changes in excess of 50 %. The study revealed
that there were four instances where a change in the base earnings contributed greatly to the change in salary amounts and
there were three instances where differentials made a significant impact on the gain for the FAS year over the pre -FAS year.
The observations are as follows:
Significant
Four of the seven retirees experienced significant increases in their base earnings going into
Change in Base
their FAS year ranging from 19% to 27 %. The four individuals entered into higher pay classes
Earnings
and management positions for their final FAS year. In one case a Retiree was given a
temporary upgrade which was then subsequently used as the base for their FAS calculation
when they decided to retire while receiving the higher pay amounts.
High Differential
Three of the seven Retirees received significant variable differential compensation pay during
Payment
their FAS year with the most notable being one Retiree receiving $119,641 in combined "on-
Amounts
call" and "call back" pay. The other two Retirees also received "on- call" and "call back" pay,
although to a lesser extent, that contributed between 18% to 27% as a component of their
FAS.
Page 10 of 31
Cumulative Effect of Differential & Accrual Payments:
The cumulative effect of two or more differential compensation items being included in FAS calculations in addition to
allowable accrual pay -off items at retirement contributed to significant increases in FAS versus pre -FAS.
188 Retirees
Distribution of High FAS Caculation Components
Leading to Increases over pre -FAS
2004-2014
8
i
Change in Base Salary Change in Base with Accrual Pay -Offs only Differentials and Accrual Differentials,Accrual Pay- Accrual Pay -Offs &
Only Differentials Pay -Offs Offs, Vacation Sales Vacation Sales
37
Page 11 of 31
For the 188 Retirees in the sub - population that had high increases in FAS over pre -FAS additional analysis was
performed. In order to ensure that each FAS calculation only included items that were allowable each FAS
component was verified with the applicable memorandum of understanding (MOU), contract, and written
CCCERA policy governing pensionable compensation.
During the course of the study it was observed that the impact of the inclusion of certain types of
compensation items above base salaries was dependent on what the employer allowed to be paid as
indicated in its MOU for represented Members and contracts with un- represented Members and
management classification groups. Generally, pensionable compensation items that were variable in nature
such as shift -pay and on -call pay tended to contribute more to increases in FAS versus pre -FAS amounts
rather than regularly recurring compensation items. The following was found:
Change in Base with Differentials:
Changes in base salary alone can be attributed to a number of factors including negotiated increases, merit
increases, changes in position and classification, and promotion. It was found during the study that typical
corresponding increases in associated differentials occurred such as the attainment of service milestones
leading to increased longevity percentage payment rates in addition to other position classification,
management, and other training, education, and certification differentials. In some of the cases observed,
Retirees that had long service tenures became eligible for multiple longevity and educational differential
payments which, given their combination of attained age and service years, coincidently occurred with their
eligibility for retirement under their respective tiers.
• Two Retirees had a change in longevity payment rates from 2.5% (1_05) to 5% (1-06). In these two
instances the percent change between pre -FAS and FAS periods appeared greater given that there was
a rise in base pay accompanied by a corresponding raise in the differential rate. It was noted that
there was a corresponding 100% decrease in the lower L05 payment amounts in the Retirees FAS year
as it was wholly replaced by the L06 differential payment rate.
• There was one Retiree that had attained a longevity milestone having attained their fifteen year
service mark thus making the Retiree eligible for the longevity differential L17 which increased the
differential rate to 15% during the Retiree's FAS period and correspondingly contributed to the
increase of FAS over pre -FAS.
Page 12 of 31
Differentials & Accrual Pay -Offs:
The review found that differential compensation paid and included in FAS calculations alone did not
contribute to the FAS versus pre -FAS change in most cases, but when added to the allowable accrual pay -offs
per MOU and employer contract, a significant FAS versus pre -FAS percentage change occurred.
• Three Retirees from the same safety employer all had the same retirement date and coinciding FAS
periods to capture maximum holiday pay (HOL) and corresponding holiday shift pay @ 1.5% (HP2)
contributing to an average increase in holiday related pay between the two codes paid to the three
Retirees of 162.40 %. When considered in concert with the Retirees' other differential pay including
emergency paramedic pay (ALS, BLS), FLSA pay (FOT), the cumulative contribution of all of these
differential items along with each of the Retiree's accrual pay -offs led to an average change in FAS
over pre -FAS of 33.33 %.
For the remaining retirees it was the cumulative effect of both differentials and accrual pay -offs that
led to an average increase of FAS over pre -FAS of 36.5 %.
Differentials, Accrual Pay -Offs & Vacation Sales:
It was found that the cumulative effect of having several differentials and accruals included in FAS calculations
was further compounded by the inclusion of vacation sales in FAS when allowed by MOU or employer
contract. The following was noted:
• For fifty -six (56) Retirees it was found that the impact of differentials, accrual pay -offs and vacation
sales when all were included in FAS calculations resulted in an average increase of 36.52 %.
Page 13 of 31
Accrual Pay -offs & Vacation Sales:
The review indicated that for Retirees that did not have any differential compensation items included in their
FAS calculations and only accrual pay -offs and vacation sales as allowed by MOU and employer contract. The
following was observed:
Longevity of Retirees realizing maximum accrual rates at the date of their retirement contributed to
the high amounts of vacation accruals that were available to the retiree to sell;
• Vacation Sale policies that are provided by the employer through MOU, contract and policy allowed
for vacation sales to occur within the same FAS period but within two separate calendar years;
• Although most retirees would sell some vacation when eligible to do so in the years prior to their FAS
as a recurring practice, it was noted that ten retirees did not sell any vacation in their pre -FAS period
thus maximizing their vacation sale election during their FAS period.
Page 14 of 31
Unique non - Recurring Items of FAS Compensation:
During the earn code trending and comparison analysis the goal was to identify any and all earn codes that may have been
paid during a Retiree's FAS period that either alone, or in concert with other differentials may have caused the Retiree's FAS
to increase significantly over their pre -FAS compensation amounts. Across the 188 Retirees that had high FAS increases
there were 118 earn codes represented that were paid within the Retirees FAS and pre -FAS periods. Out of the earn codes
represented there were forty -five (45) earn codes that had percentage increases of 10% or more in payment amounts when
FAS and pre -FAS periods were compared.
Amongst the earn codes observed in the study there were two that were identified as being unique to each of the Retirees
receiving them: .
EAN Differential Exec Adv. Notice: This differential is paid to Members that provide the County with advance notice
of their intention to retire at least twelve months prior to their proposed retirement date. The EAN payment is
paid in the last pay period that the member is on active payroll immediately preceding the Member's retirement
date. There was only one Member that received this differential that had a pre -FAS vs FAS change over 30% in the
amount of $2142.78 which represented 16.72% of the Member's FAS.
ZSP Special Project Compensation: The differential was paid to augment an employee's compensation while
participating in a project or being on loan to another government agency during which the employee would
incur additional living and travel expenses. The Member's FAS increased over pre -FAS by 48.02% due to the
inclusion of this one differential.
Page 15 of 31
Non - Recurring Compensation Components of FAS:
It was observed that a Retiree may only receive some forms of differential compensation on a sporadic or non - recurring
basis. Typically items that were found to be non - recurring included the following:
• Compensation for specialized skills;
0 Compensation for special or additional services performed;
To illustrate the non - recurring nature of these differentials, the following observations were made:
D39 Differential In House OB GYN: Retiree received D39 in two months during pre -FAS period and then four months
in FAS period. Review of period preceding pre -FAS indicated that no D39 was paid.
D44 Differential Charge Nurse: Retiree received D44 in eight of the months in FAS period and five in pre -FAS period.
Review period preceding pre -FAS indicated that none had been paid.
SH2 SH2 Shift Pay @ 5 %: Three Retirees had the differential included in FAS calculations. Two of the three received
the differential only during their FAS periods.
Non - Recurring and Increased Variable Compensation Components to FAS:
Across the spectrum of other variable differentials that were paid to Retirees, observations were made with respect to
low or no differential payments being made during the Retirees' pre -FAS year and then a corresponding up -tick in the
differential payments during the FAS year. The study found that there were forty -two (42) retirees that had variable
differential compensation included in their FAS calculation.
In order to provide a clearer assessment of the impact that differential payments had on changes between a Retiree's
FAS and pre -FAS amounts, differentials that were variable in nature and were dependent on such other parameters
such as scheduling, varying shift -work, volunteered work or shift -time, or supervisory discretion to allocate work
assignment time were examined. In addition, a year- over -year comparison was made for those Retirees that received
variable differentials during their FAS and pre -FAS years and the percentage change between the two periods was
calculated.
Page 16 of 31
The following table summarizes the findings of the FAS versus pre -FAS earn code change percentages that are variable
and represent additional compensation that was paid to the Retirees that for work activity that was in addition to their
regular base salary work activity. The review noted that the Retirees during the ten year period that had variable
differential compensation payments included in their FAS calculations and also had high percentage changes in the
payments of the variable differential and trended towards the higher overall FAS over pre -FAS changes.
Change Individual Differential Payments
FAS over pre -FAS Period
* D19 was originally included in Retiree FAS but was subsequently removed and
FAS revised for final calculation at a later date
Page 17 of 31
Differential
Phys Call
Back
Differential
Call Back @
1.5
Differential
Weekend
Rounds
Differential
On Call Pay
@ 1.0
Differential
On Call
EMP
D16
D19
D20
D32
D33
HAZMAT
--------------
110.30%
104.41%
_ HAZMAT
HAZMAT
-
370.16%
�----
— - - --
- - - -
—
-- 110.97%
125.64%
HAZMAT
--
-------
- - - -__
891.82%
_ HAZMAT
_913.68%
158_.00%
_HLTH SVCS
1979.63%
_
—
HLTH SVCS
4567.37%
HLTH SVCS
38.24%
198.49%
HLTH SVCS
716.13%
_
187.17%
HLTH SVCS
_
335.15%
_
HLTH SVC_S
1118.00%
HLTH SVCS
_
_
435.03%
* D19 was originally included in Retiree FAS but was subsequently removed and
FAS revised for final calculation at a later date
Page 17 of 31
During the course of CCCERA's implementation of a procedure to identify and assess compensation enhancements, it
was discovered that "call back" pay had erroneously been reported to CCCERA as pensionable since 1998, despite the
Retirement Board's determination in 1997 and instruction to the County in 1998 that the pay was to be excluded from
compensation for retirement purpose as overtime. During the pendency of the AB 197 lawsuit with the Superior Court,
Petitioners argued that "call back" pay should be pensionable. At CCCERA's instruction, the County stopped reporting
"call back" pay as a pensionable item. CCCERA has been working on the correction of this error.
The following was observed with respect to variable differential compensation components:
D16 Differential Phys Call Back:
One Member with a high FAS over pre -FAS change had varying payments of the differential in pre -FAS years but
was paid every month during FAS period.
D19 Differential Call Back @ 1.5:
Marked difference pre -FAS versus FAS period payments was observed. During the Retiree's pre -FAS period
payments were not seen to have been paid consistently. However, the Retiree consistently received payment of
the differential each month during FAS period. One Member had payments of the differential double during the
FAS period. Six (6) of the Retirees had differential D19 included in FAS calculations.
D20 Differential Weekend Rounds:
Member received D20 one time in 2005, two times in 2006 (pre -FAS) and twelve times (every month) FAS
period.
D21 Differential Phone Call Back:
Two Retirees had this differential included in their FAS calculations. D21 has been defined as payment for
services outside of normal working hours and is therefore not pensionable compensation.
D32 Differential On Call Pay @ 1.0:
One out of the three members with high percentage changes was not paid the differential during their preFAS
period. The remaining two had a sharp increase in the payment amount of the differential in the FAS period.
D33 Differential On Call @ 1.05:
Two out of the eight had not been paid D33 in the periods immediately preceding FAS leading to very high
percentage changes.
Page 18 of 31
Unique Items of Compensation Requiring Manual Review for Inclusion in FAS:
It was observed that Retirees would have unique items of compensation included in FAS that would have to be manually
reviewed by CCCERA staff to make a determination as to whether it is pensionable and therefore eligible for inclusion in
the Retiree's FAS. These items include:
• Compensation adjustments for retro pay earned within the FAS period but paid in a later part of the FAS period;
0 Shift differential and holiday compensation adjustments;
0 Payment for "out of class" services performed;
• Other payroll corrections that are deemed to be pensionable;
RPR The RPR differential code is used to report a variety of adjustments to a Member's pay including retro -pay items.
In November 1999 the County discontinued use of the RPN (Lump Sum not in Retirement Base) code and began
to report these items under the RPR code. Due to the delay in reporting retro -pay items in some cases these
lump sum amounts may have appeared during Retirees' FAS periods and included in their benefit calculations.
Retro -pay items attributed to pay periods preceding a Retiree's FAS period and were not normally included for
FAS calculations. CCCERA staff must manually review each of these to make a determination if the payment is
pensionable. There were twenty -nine (29) Retirees that received RPR payments during their FAS year with
twelve (12) of them having had the RPR earn code included in their FAS calculation which on average
contributed an additional 3% to the Member's annualized FAS compensation.
D01 The D01 differential code is used to pay adjusted compensation items that are pensionable. Although the D01
differential code is to be used only for pensionable compensation items, CCCERA staff must manually review
each instance as it appears in the payroll records for a Retiree during their FAS year to determine the payment's
exact nature and confirm it as a pensionable item. There were twenty -three (23) Retirees that received D01
payments during their FAS year.
Page 19 of 31
Calculation Errors:
In reviewing each of the 188 Service Retirement Benefit Calculations for Retirees that had high increases in FAS in the
study errors in benefit calculations were found:
• One over - payment of a pension benefit to a Retiree over $32,000 due to FAS calculation error;
• One underpayment of pension benefit to a Retiree of $95 per month attributed to a pro -rated salary amount
being overlooked during FAS calculation;
Page 20 of 31
Summary Findings:
• The results of the analysis found that for all Retirees with a high increase in FAS over their pre -FAS compensation a uniform
presentation of most earn codes was observed and was mostly attributed to the recurring payment of differential compensation
items such as longevity, education incentives, and other pensionable occupational based differentials.
• During the course of the study the most observed cause leading to increased FAS over pre -FAS was the cumulative impact of a
Retiree's differentials, accrual pay -offs, and changes to base salary all working in concert when included in FAS calculations to
provide the Retiree with a FAS upon which their retirement benefit allowance was based.
There were observed instances that had the appearance of providing the Retiree with a much higher retirement allowance based on
enhanced FAS calculation components that either increased dramatically during the Retiree's FAS period or had not been present as
a compensation component during the Retiree's pre -FAS or earlier periods. The most notable of the components that were found to
either have increased from the pre -FAS period or appeared for the first time as a compensation component were differentials that
were variable in nature and had some element of discretion either on the part of supervisors and managers in allocating schedules
or by the volition of the Retiree to volunteer to perform the work activity and receive the enhanced compensation over their base
salary. Variable differential items noted included on call pay, shift pay, and holiday shift pay.
The study revealed that there were Retirees that had differential components included in FAS for which were unique and not widely
paid.
The study revealed two errors relating to FAS calculations, one leading to an overstatement of the Retiree's pension benefit
allowance and the other leading to an understatement. In addition, through a separate and distinct compensation review, "call back"
pay was deemed not to be pensionable and is no longer being reported by the County and CCCERA is working to make corrections.
Page 21 of 31
It was observed that Retirees maximized FAS differential components and accruals when eligible during their FAS periods. Although
the exact intent of each Retiree cannot be determined by the data, the trending and tracking analysis performed suggests that some
Retirees benefitted by the timing of their receipt of additional variable compensation during their FAS periods.
• In the case of those Retirees that had a sharp increase in variable differential compensation in their FAS year versus their pre -FAS
year it appeared to be limited to three employer groups and was not a general trend that was observed across the entire study
population.
Page 22 of 31
Appendix A
List of Differentials
with
Increases in FAS Year
Page 23 of 31
Variable
Differential Compensation
Denotes differential only appeared in FAS year
County
Differential Name
Differential Earn
Code
FAS vs pre -FAS
Increase in
Differential Pay
Number of Retirees in
sub - population that
Received the
Differential
Compensation
Differential OBGYN On Call
_
E39
1
Fire Recall & Standby @ 5%
F67
00
2
Differential Weekend Rounds
D20
975%
2
Differential On Call @ 1.05
D33
939%
8
Shift Pay @ 5%
SH2
859%
1
Differential In House OB GYN
D39
467%
1
Differential Phys Call Back
D16
377%
2
Differential On Call Pay @ 1.0
D32
240%
3
Differential Call Back @ 1.5
D19
239%
5
Holiday Pay @ 1.50
HP2
151%
11
Bonus FNP Weekend Assignment
B31
76%
1
Holiday Comp Excess Hours Pay
HCE
63%
1
FLSA Overtime Pay
FOT
40%
3
Holiday Pay
HOL
40%
3
Differential Lieut On -Call
D25
39%
4
Differential Physican FallBack
D98
31%
1
Differential Name
Differential Earn
Code
FAS vs pre -FAS
Increase in
Differential Pay
Number of Retirees in
sub - population that
Received the
Differential
Compensation
Districts
Standby Pay
77/0
2
Out of Class Pay
2
Swing
13%
2
Night
8%
4
Page 24 of 31
Inique Differential Compensation
Differential Name
:ounty Differential Exec Adv Notice
Special Proiect Compensation
— Denotes differential only a
Differential Earn
Code
EAN
ZSP
in FAS
FAS vs pre -FAS
Increase in
Differential Pa}
ar
Number of Retirees
in sub - population
that Received the
Differential
Compensation _
1
1
I Districts I NONE I I I I
Jo
Earn Codes
Differential Name
;ounty Bonus Special Pay
Fire Schedule FLSA Adjustment
Lump Sum Pay
Retirement CompRate
Differential VDT
)istricts
Differential Name
Signing Bonus
Differential Earn
Code
B79
F29
RPR
RXX
D38
Differential Earn
Code
FAS vs pre -FAS
Increase in
Differential Pay
00
CIO
104%
25%
8%
FAS vs pre -FAS
Increase in
Differential Pay
Number of Retirees
in sub - population
that Received the
Differential
Compensation
1
1
15
3
1
Number of Retirees
in sub - population
that Received the
Differential
Compensation
1
Page 25 of 31
Education & Training Differentials
Denotes differential only appeared in FAS year
Number of
Retirees in sub -
FAS vs pre -FAS
population that
Increase in
Received the
Differential
Differential
Differential
Differential Name
Earn Code
Pay
Compensation
County
Fire Mgmt Education Incentive
F05
CIO
2
Fire Mgmt Continuing Education Incentive
F07
00
2
Continuing Education Allow 5%
AC2
30%
11
Differential Assessor Education
D09
18%
1
Certificate Hazardous Materals
C28
9%
6
Differential Training Assignment
E29
13%
1
Number of
Retirees in sub -
FAS vs pre -FAS
population that
Increase in
Received the
Districts
Differential Name
Differential
Earn Code
Differential
Pay_
Differential
Compensation
NONE
Page 26 of 31
Recurring
Differential Compensation
00 Denotes differential only appeared in FAS year
Differential Name
Differential Earn
Code
FAS vs pre-
FAS Increase
in
Differential
Pay
Number of Retirees in
sub - population that
Received the
Differential
Compensation
County
Differential DA Office Manager
D54
2
Differential HM Program Leader
E42
DO
1
Fire Mgmt Longevity Pay
F08
00
2
Longevity Nurs Mgmr 20 yrs
L28
00
1
Bi Lingual Pay $80
M80
C�
1
Differential Police Manager 9%
D69
386%
4
Longevity 4% for CNA 15 years
L17
263%
4
Longevity Pay @ 5%
L06
181%
13
In Lieu of Def Comp Bene -Elect
M43
91%
1
Differential HM Prog Coord
E41
75%
2
Longevity 6% for CNA 20 Years
L18
74%
4
Differential Police Svcs 10%
D61
65%
1
Uniform Allowance EDFD
A75
61%
1
Uniform Allowance
A80
50%
1
ALS (Paramedic) Pay
ALS
43%
1
Retirement Allotment
RET
41%
3
BLS (EMT) Pay
BLS
38%
2
Uniform Allowance $40
A76
36%
1
Longevity /Mgmt Incen @ 2.5%
L05
27%
69
Auto Allow Department Heads
AU3
18%
3
Bonus Hazard Matl Response TM
B95
14%
6
Differential Longevity Law Enf
D73
14%
17
Performance Registrar Stipend
M49
13%
2
Auto Allowance
AU1
8%
1
MH Supervisor Stipend
M47
8%
1
Performance Stipend
M48
6%
4
Page 27 of 31
Page 28 of 31
FAS vs pre-
Number of Retirees in
FAS Increase
sub - population that
in
Received the
Differential Earn
Differential
Differential
Districts
Differential Name
Code
Pay
Compensation
Longevity
n/a
g %a
24
Licensing
n/a
8
1
Cafeteria Plan /Benefits - Cash - Pensionable
n/a
8%
19
Page 28 of 31
Leave Cash
-Outs & Pay -Offs
Denotes differential only appeared in FAS year
Number of Retirees
in sub - population
FAS vs pre -FAS that Received the
Increase in Differential
Differential Earn Code Differential Pay Compensation
County
Differential Name
Personal Holiday Hrs Pay Off
PHP
CIO
1
PersHoliday Pay Off - L
PLP
C-0
56
Pers Hol Pay Off L 5%
PP5
31
Sabbitical Hours Pay Off
SBP
CIO
9
Vacation Pay Off Subject to Retirement ( 1 Year
Accruals)
V07
00
1
Vacation Pay Off — L
V12
00
61
Vacation Pay Off L 5.0%
V22
00
17
Holiday Comp Hrs Pay Off - Ret
HPR
680%
1
Vacation Sale
Vol
158%
2
Sale of Vacation L 5.0%
V21
136%
2
Sale of Vacation — L
V11
100%
18
Districts
Differential Name
Differential Earn Code
FAS vs pre -FAS
Increase in
Differential Pay
Number of Retirees
in sub - population
that Received the
Differential
Compensation
Vacation Sale
1305%
7
Vacation Sale in FAS year only
C�
24
Page 29 of 31
Appendix B
Employer Symbol Key
Page 30 of 31
Employer Symbol Key for Chart on p. 7
County Departments and Special Districts — Limited List
•CCCSD
Contra Costa Central Sanitation District
CAO
Contra Costa County Chief Administration Office
■COMSvcs
Contra Costa County Community Services
COMMUNITY SERVICES
Contra Costa County Community Services
* EMP & H S
Contra Costa County Employment & Human Services
♦C C C FIRE
Contra Costa County Fire Protection District
- PUBLICDEF
Contra Costa County Public Defender
-- PUBLIC WRKS
Contra Costa County Public Works
+SHERIFF
Contra Costa County Sheriff Department
■COURTS
Contra Costa County Superior Courts
• HEALTH SVCS
Contra Costa County Health Health Services
•EAST CC FP
East Contra Costa Fire Protection District
♦ MOFD
Moraga- Orinda Fire Protection District
SRVFPD
San Ramon Valley Fire Protection District
Page 31 of 31