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HomeMy WebLinkAbout06.a.1) General Manager Reports6.a.1) Reports Central Contra Costa Sanitary District June 17, 2010 TO: BOARD OF DIRECTORS VIA: JAMES M. KELLY, GENERAL MANAGER O ~QMM FROM: RANDALL MUSGRAVES, DIRECTOR OF ADMINISTRATION SUBJECT: DRAFT GRAND JURY REPORT RESPONSE As you know the Grand Jury has requested specific answers from the District regarding their findings and recommendations regarding retirement spiking. Specifically, they have requested a response from the Board President, Mike McGill. The Human Resources Committee reviewed staff's proposed draft response, attached, to assist the Board and the Board President in responding as directed by the Grand Jury. The Committee added information to the Grand Jury's recommendation #2, highlighted in red. Staff is seeking the Board's input regarding the answers and information provided to the Grand Jury. As you see, we have suggested attaching the listing of the District's pay codes that was directed to District staff from the Contra Costa County Employees' Association (CCCERA). This is done to report to the Grand Jury that an extensive review was performed by CCCERA staff as part of the implementation of the Ventura settlement. Staff is recommending the Board review the list of District's pay codes prior to submitting this response to the Grand Jury. You should also know that District staff was contacted by CCCERA staff requesting clarification regarding standby pay. We have responded to their request. It appears that they are preparing their response to the Grand Jury's report also. Staff will apprise the Board if more comes of their questions that what we are aware of at this time. cc: Kenton Alm, District Counsel Daniel Clinton, District Labor Attorney Elaine Boehme, Secretary of the District Central Contra Sanitary District PHONE.' (925) 228-9500 FAX. (915) 676-721 / July 2, 2010 JAMES M. KELLY General Manager KENTON L. ALM Counsel jor the District (510) 808-1000 ELAINE R. BOEHME Secretary ojthe District 725 Court Street P.O. Box 911 Martinez, California 94553-0091 Mr. Ronald L. Tervelt Foreperson 2009-2010 Contra Costa County Civil Grand Jury RE: GRAND JURY REPORT NUMBER.1010 RESPONSE FROM THE CENTRAL CONTRA COSTA SANITARY DISTRICT Dear Mr. Tervelt: On May 24, 2010, the Central Contra Costa Sanitary District (CCCSD or District) received Grand Jury Report No. 1010, dated May 13, 2010. The report specifically directed a response to he Grand Jury findings #1 through #5, and the recommendations #2 through #4. The following is the District's response. FINDINGS The following is the District's response to the findings. Increased pension costs directly reduce funds available for services. Higher pension obligations also become a debt to taxpayers of Contra Costa County. The respondent agrees with the finding. 2. Some CCCERA employer members are not fully knowledgeable about pension law and-the financial impact of their decisions relating to the calculation of pension obligations on revenues and services. The respondent agrees with the finding. RecYdeG Paper Central Contra Costa Sanitary District Response to Grand Jury Report July 2, 2010 Page 2 3. Some employer board members rely heavily on input from staff. As members of the same pension system, the staff may benefit from actions recommended to their employer. The respondent agrees with the finding. 4. Many of the pay elements and policies related to calculating final compensation are at the discretion of the employer member. The respondent agrees with the finding. Some employer member policies permitting pension spiking increase pension obligations, which in turn will annually increase the amount of pension funds needed. The respondent agrees with the finding. The following is the District's response to the recommendations. CCCERA, as the pension fund administrator, shall develop and make training available annually on pension fund law and management to employer members. Response not required. 2. Employer members shall adopt procedures that require board members/directors to annually attend pension fund training provided directly or indirectly by CCCERA. The recommendation requires further analysis. At this time, CCCERA has not committed to develop training. If grid when CCCERA commits to develop and offer training, the District Board will consider adopting procedures to require Board Members to annually attend pension fund training provided by CCCERA within a month of receipt, and inform the Grand Jury of its considerations. During 2009 and 2010, the Board of Directors discussed the various issues and information regarding spiking, final annual salary (FAS), CCCERA's direction to de-. pool the employers, post retirement health benefits, the current and projected unfunded liability, AB 1987 and SB 1425 bills, and the financial impact to the District of future projected employer contribution rates approximately 13 times. 3. Within 120 days of this report CCCERA and its employer members shall review the list of current pay elements to determine which elements are required to be included by law, which are.optional and which by law are to be excluded. If a pay element is not permitted by law, action shall be taken to comply with the law. Additionally, a review shall be done when employee labor contracts or agreements are negotiated. Ceritral Contra Costa Sanitary District Response to Grand Jury Report July 2, 2010 Page 3 The recommendation has been implemented. A detail listing of all terminal pay codes and pay types has been provided to the Board (see Attachment). The CCCERA staff reviewed all District pay codes for retirement benefit calculation and directed CCCSD staff regarding their inclusion or exclusion for retirement benefit calculations. All District pay elements included in the final compensation are allowed by law. Regarding the last sentence of this recommendation, our labor contracts run until April 17, 2012. The District plans to review the pay codes and types before the next negotiations to ensure that there have been no changes in law since the last review was conducted. Within 120 days CCCERA and employer members shall evaluate the current and future budget impact of pay elements. If employer and employee contributions plus projected investment income do not cover pension costs, employer members shall consider appropriate action to eliminate or modify those pay elements. The first sentence of the recommendation has been implemented and the second sentence requires further analysis. Both are discussed below. "Within 120 days CCCERA and employer members shall evaluate the current and future budget impact of pay elements." This portion of the recommendation has been implemented for the District. A Ten Year Financial Plan is submitted to the Board in January of each year for its consideration. District staff reviews the assumptions and calculations with the Board and recommends amulti-year rate structure. All revenue and expenses are projected with the corresponding rate impact over the ten years of the plan. The 2010 Ten Year Financial Plan used CCCERA's most recent rate projections as of January 2010; the District will use CCCERA's updated rate projections in next year's Financial Plan. "If employer and employee contributions plus projected investment income do not cover pension costs, employer members shall. consider appropriate action to eliminate or modify those pay elements." This portion of the recommendation requires further analysis. The District's employer contributions plus employee contributions required by CCCERA cover both our current obligation and an amortizing charge to pay for the unfunded actuarial accrued liability (UAAL, which is currently -40% of the total rate). Thus, in the past, the contributions plus projected investment income have not covered pension costs. The CCCERA pension funds are estimated to be 80% funded. Since the District pays a portion of the UAAL in its annual contributions to CCCERA each year, the District is scheduled to pay off its UAAL within eighteen years. CCCERA is moving to de-pool the employers. This may increase the District's employer contribution and UAAL. The CCCERA's Actuary has indicated an August Central Contra Costa Sanitary District Response to Grand Jury Report July 2, 2010 Page 4 2010 timeframe to develop de-pooling data and conclusions for employer review. After employers have reviewed the de-pooling information, the District anticipates CCCERA will de-pool the employers. When this is complete, the District will be able to evaluate the impact of the new rates on the District. These rates will be used in the Ten Year Financial model updated which will be reviewed by the Board of Director in January 2011. The pay codes that can be considered to be changed are governed by the three District bargaining unit labor agreements which expire April 17, 2012. The District is required under California Labor Code to honor the terms and conditions of these current memoranda of understanding. Changes in the pay codes will be considered as appropriate when the new labor agreements are negotiated. I trust this responds to the findings and recommendations of the Grand Jury. Please feel free to contact me if more information is needed. Sincerely, Michael R. McGill, P.E. Board President Central Contra Costa Sanitation District cc: Board Members James M. Kelly, General Manager Randall M. Musgraves, Director of Administration Debbie Ratcliff, Controller Cathryn Freitas, Human Resources Manager Grand Jury Contra Costa County s_.._~ .;~~~ ~>:. - ,° ~., OS7A CUUN'~ May 18, 2010 President of the Board Central Contra Costa Sanitary District 5019 Imhoff Place Martinez, CA 94553 Dear President of the Board: 725 Court Street P.O. Box 911 Martinez, CA 94553-0091 G?C~C~G~OMC D MAY 2 4 2010 CCCSD SECRETARY OF THE DISTRICT Attached is a copy of Grand Jury Report No. 1010, "Pension Spiking: Who Really Gets Stuck?" by the 2009-2010 Contra Costa Grand Jury. In accordance with California Penal Code Section 933.05, this report is being provided to you at least two working days before it is released publicly. Section 933.5(a) of the California Government Code requires that (the responding person or entity shall report one of the following actions) in respect to each findin>?: (1) The respondent agrees with the finding. (2) The respondent disagrees with the finding. (3) The respondent partially disagrees with the finding. In the cases of both (2) and (3) above, the respondent shall specify the portion of the finding that is disputed, and shall include an explanation of the reasons therefor. In addition, Section 933.05(6) requires that the respondent reply to each recommendation by stating one of the following actions: The recommendation has been implemented, with a summary describing the implemented action. 2. The recommendation has not yet been implemented, but will be implemented in the future, with a time frame for implementation. The recommendation requires further analysis. This response should explain the scope and parameters of the analysis or study, and a time frame for the matter to be prepared for discussion. This time frame shall not exceed six months from the date of the publication of the Grand Jury Report. May 18, 2010 Page 2 4. The recommendation will not be implemented because it is not warranted or is not reasonable, with an explanation thereof. Please be reminded that Section 933.05 specifies that no officer, agency, department or governing body of a public agency shall disclose any contents of the report prior to its public release. Please insure that your response to the above noted Grand Jury report includes the mandated items. We will expect your response, using the form described by the quoted Government Code, no later than July 17, 2010. It would be greatly appreciated if you could send this response in hazd copy to the Grand Jury as well as by a-mail to jcuevn~contracosta.courts.ca.gov (Word document). Sincerely, RONALD TERVELT, Foreperson 2009-2010 Contra Costa County Civil Grand Jury A REPORT BY THE 2009-2010 CONTRA COSTA COUNTY GRAND JURY 725 Court Street Martinez, California 94553 REPORT 1010 Pension Spiking: Who Really Gets Stuck? APPROVED BY THE GRAND JURY: Date: MAY 13, 2010 ACCEPTED FOR FILING: Date: ~ ~3 ~ ,. i ' i. / -, ;- - i ~,/ RONALD L. T~RVELT GRAND JURY FOREPERSON BARRY BA~IjXN JUDGE OF THE SUPERIOR COURT Contact: Ron Tervelt Foreperson (925)957-5638 Contra Costa County Grand Jury Report 1010 PENS1<®1~1 SP1~flI~G: ~® R~EAg.g,~ GETS S~~J~K? Contra Costa County Employees Retirement Association: Wake Up! TO: Contra Costa County Board of Supervisors Contra Costa County Employees' Retirement Association Bethel Island 1VYunicipal Ienprovemeut District Byro®, Brentwood, I~~ightsen U,~ian Cemetery District Central Contra Costa Sanitary Bistrist Contra Costa li$ousing Authority Contra Costa 1Vloscpuito and Vector Control District Local Agency Formation Comnrissian (LAFC®) Rodeo Sanitary District I®-dome Supportive Services Authority (I1~SS) First 5 - Children ~ Families Commission Contra Costa County Fire Protection District East Contra Costa Fire Protection Restrict 1Vloraga-®rinda Fire District Rodeo-Rercules Fire Protection District San Ramon Valley Fire District SiTNIliYARY Increased public employee pension costs result in less revenue available for public services and programs. Pension costs aze increasing and will continue to increase, partially due to what is commonly referred to as "pension spiking." Spiking is the act of including additional non-salary cash amounts in the fmal compensation calculation. This calculation is used to determine an individual's retirement amount. Spiking can result in a retiree's pension that is greater than the employee's highest salary. Contra Costa County 2009-2010 Grand Jury Report 1010 Page 1 Grand Ituy reports are posted at hm,:L ~o,c~,,.co-conria.o~ e/ermiJ iun Not all Contra Costa County Employees Retirement Association (CCCERA) employer members include pay elements that permit pension spiking. CCCERA, its employer members and the California Legislature are looking at the issue of pension costs. Many employer board members are not well versed in pension law, particularly pension spiking and its impact on expenditures and services. Employer board members must become more informed to independently evaluate the impact of their pension decisions. This will result in less dependency on staff that may have a vested interest in specific pension outcomes. Due to the complexity of pension policy and funding, CCCERA, its employer board members and all contract and benefits negotiators need to become more knowledgeable about pension spiking. They must also understand impacts on future budget and service delivery. BACKGROUND CCCERA administers the retirement plan for most County employees and fifteen other entities in the County in accordance with the County Employees Retirement Law of 1937. Periodically, the courts have issued opinions regarding provisions of the Law. The CCCERA Board consists of: • Four members representing retirees and employees • Four members appointed by the Board of Supervisors • The County Treasurer/Tax Collector The cost of the retirement plan is covered by employer and employee contributions and CCCERA investment income. If these resources are..not sufficient to cover pension costs, it is ultimately the responsibility of the taxpayer to pay the shortfall. In February 2010, two bills were introduced in the California Legislature to reform California public pensions and pension spiking.! As of April 2010, these bills have not been debated. If passed, these laws will take precedence over current CCCERA policy. ~ Assembly Bill 1987 and Senate Bil/lJ25 ~~w~- Contra Costa County 2009-2010 Grand Jury Report 1010 -... Page 2 Grand Jury reports are posted at i, n_~~ ~~~~, ~.~r~-i~a~~r.o;:~~~r:;n.liur• The County pension shortfall has been increasing over the last several years and is projected to increase in the future. From 1999 to 2009 pension shortfalls have increased from~67,004,C)00 to ~1~Z,OdD,ODD and the shortfall is projected to be.~293,000,b00 by 2016. Past pension shortfalls have been funded through the general budget. In the past ten years, two previous Grand Jury reports made findings and recommendations regazding public employee retirement issues. The final compensation used to determine an individual's retirement amount is not limited to the employee's annual salary. It may also include -many other cash benefits (pay elements), such as: - ~.; o Sale back of vacation leave o Uniform allowance a Educational incentive pay o Vehicle allowance o Others (Appendix) The compensation must have been earned by and payable to the employee during the final compensation period. Within the law, emplcyer members have discretion over certain pay elements which may be included as part of final compensation. For example, subject to contractual rights, some employer members cap the number of vacation hours that can be accrued or counted towards final compensation. An emplcyer member providing a vehicle for official use to an employee rather than providing a cash allowance is another example. Employer board members, as well as a CCCERA retiree, stated during interviews ta'~ey-did' not fully comprehend the cosequences of long=term pension liabilities with respect to the approval of an employee agreement. Spiking elements occur at the levels of rank-and-file, supervisor, manager and executive. Collective bargaining negotiations which deal with retirement benefits among other benefits, are held between managers and represented employees. Managers, in turn, negotiate with their respective employer. The current process prozides for the opporttuuty ofmanagers "to get what the staff gets" in spiking benefits. This may provide a disincentive for managers to be objective in negotiations with staff. Managers generally have more facts and knowledge about compensation impacts than employer board members. The salaries and benefits resulting from these negotiations Contra Costa County 2009-2010 Grand Jury Report 1010 Page 3 Grand )ury reports are posted at htm:-~~"t~ccc-cocr,:.~•~. n'e~cnJ may have a `trickle up" effect in the determination of the salary and benefits for managers. Current law (I,exin v. Superior Court 2010 Lexis 115.) holds that there is neither aconflict-of-interest nor an ethical issue with managers negotiating on self-benefiting issues. Although employer members cannot adopt less stringent conflict-of-interest or ethics codes than requJred by law; they can adopt more stringent codes. Current circumstances would suggest that employer members adopt more stringent procedures in salary and benefit negotiations. METHOD®LGGY - In September of 2009, the Grand Jury began looking into the issue of pension spiking and its fmancial and service delivery impact. The Grand Jury interviewed current and former employer members. Members of the Grand Jury attended several public meetings of CCCERA and the San Ramon Valley Protection District at which pension policies and spiking were discussed. Opinions prepared by legal counsel for the San Ramon Valley Fire Protection District and for CCCERA, which were made available to the public, were reviewed. The Grand Jury also received and analyzed County Administrator's fmancial report which included pension shortfalls. FINDINGS: 1: Increased pension costs directly reduce funds available for services. Higher pension obligations also become a debt to taxpayers of Contra Costa County. 2: Some CCCERA employer members are not fully knowledgeable about pension law and the financial impact of their decisions relating to the calculation of pension obligations on revenues and services. 3: Some employer board members rely heavily on input from staff. As members of the same pension system, the staff may benefit from actions recommended to their employer. Contra Costa County 2009-2010 Grand Jury Report 1010 Page 4 Grand Jury reports are posted at huv:.,'~~ ~~ ~~.ee-n ~~ a i,.~~; c'enm:f ur. 4: Many of the pay elements and policies related to calculating final compensation are at the discretion of the employer member. 5: Some employer member policies pemutting pension spiking increase pension obligations, which in turn will annually increase the amount of pension funds needed. 321ECOI~>~1~A')<'IONS: 1: CCCE]tA, as the pension fund administrator, shall develop and make training available annually on pension fund law and management to employer members. 2: Employer members shall adopt procedures that require board members/directors to annually attend pension fund training provided directly or indirectly by CCCERA. 3: Within 120 days of this report CCCERA and its employer members shall review the list of current pay elements to determine which elements are required to be included by law, which are optional and which by law are to be excluded. If a pay element is not permitted by law, action shall be taken to comply with the law. Additionally, a review shall be done when employee labor contracts or agreements are negotiated. 4: Within 120 days CCCERA and employer members shall evaluate the current and future budget impact of pay elements. If employer and employee contributions plus projected investment income do not cover pension costs, employer members shall consider appropriate action to eliminate or modify those pay elements. - CONCLiJSI01+1: The Grand Jury recognizes that CCCERA and employer members must consider the legal, administrative, budgetary and collective bargaining implications of proposed changes. However, unless action is taken to contain rising pension costs, increasingly more resources will go to cover pension costs and less for essential services. The fast step is to assure that all decision makers are fully knowledgeable about pension laws and policies. Contra Costa County 2009-2010 Grand Jury Report 1010 Page 5 Graod Jury reports are posted at !.un:'%~~-.~ w.cc-;nun:.urv ~,•r:mJiur,~ CCCERA and its employer members must make decisions that are best for the County. To do otherwise ultimately dumps the staggering overruns on the back of the taxpayer, rather than with the employer/employee members who receive the benefit. REQLTII2ED RESPONSES: Findings CCCERA CCCERA Employer Members Recommendations CCCERA CCCERA Employer Members 1 through 5 1 through 5 1 through 4 2 through 4 Contra Costa County 2009-ZO10 Grand Jury Report 1010 Page 6 Grand Jury reports are posted at h!IO: •~~c~nca-courts.orc'_rrnliun Allowance First 5 Cell Phone Truck Allowance Uniform Allowance $25 Un'rfortn Allowance East FD Uniform Allowance Rodeo Fire Uniform Allowance -Fire Uniform Allowance Uniform Allowance Sheriff Uniform Allow Sher. Mgmt Uniform Allow - $50 Adjustment Uniform Allowance POST Cert Allow 2.5 POST Cert Allow 5% Education Allow Annual 2.5% Earnings Adjustment Auto Allowance Auto Allowance 2 Auto Allow Department Heads Auto Allow Elected Dept Head Bonus RNICN Weekend Shift Pay Bonus Weekend Shift Pay Bonus Weekend Shift $25 Bonus FNP Weekend Assignment Bonus Emerg Room Assignment Bonus - EHSD Recruitment Bonus RN Special Assignment Bonus ISW Cook Relief Bonus Special Pay Bonus Weekend Clinics Bonus SaUSun Assignment Pay Bonus Hazard Matl Response TM Bonus Lead Counselor Duties Bonus Inst Serv Wkr Relief Pay mty Fire Spedal Dlatrtct X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X Contra Costa County 2009-2010 Grand Jury Report 1010 Page 7 Grand Jury reports are posted at hnr..: h~ ~„ ~-.co-c„wn.orc.,arandiur~ ~ Description 0 County U Fire ~ Specal District J Certificate Agriculture Commn Certificate Weights/Measurers Certfiicate Prof Dev TrlTaxCol Certificate Ca Prof Engineer Certificate Hazardous Materials Certificate Prof Accounting Cert EIecURegist Admin Diff Differential Adjustment Differential BOMI Certificate Differential RPA Sr Memb Cert Differential Assessor Educ Ach Differential Appr Standard Div Differential Call Back Differential Phys Call Back Differential Unit Leader 5% Differential Call Back @ 1.5 Differential Weekend Rounds Differential Phone Call Back Differential M S W II Lead Differential Lieut On-Call Differential On Call DSA/DAI Differential Investigative Dut Differential DSA Training 5% Differential DSA NonSwom Tmg Differential On Call Pay @ 1.0 Differential On Call Differential On Call Local 1 Differential Word Processing Differential VDT Differential In House OB GYN Differtial Recordble Dors Tech Differential Office of Emg Svc Differential Charge Pay Differential Charge Nurse Cifferential Special Proj 5% X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X Contra Costa County 2009-2010 Grand Jury Report 1010 Page 8 Grand Jury reports are posted at !iim: n"i~ ~,~.~reo•.in>.o rv'^_r:mJiun~ Description County Fire Special Dlstrid Differential Spec Proj 10% X Differential Building Supv Pay X Differential Spec Preced $500/ X Differential Special Procedure X Differential Comp Ops Supv X Differential DA Office Mnger X Differential PS Project Manger X Differential Search Wrt Occurs X Differential Police Svcs 10% X Differential FACS ~ X Differential Police Mgr 4.5% X Differential Police Manager 3% X Differential Hospital PSO X Differential Police Manager 6% X Differential Police Manager 9% X Differential Police Mgr 15% X Differential Longevity Law Enf X Differential EHSD Spec Proj X Differential StaUCode 10% X Differential StaUCode Gry P X Differential Heavy Equip Op/In X Differential Bldg Management X Differential Mgmt Struct Eng X CNA Code Grey Team Assgn 10% X CNA Code Grey Team Assgn 5% X Differential Stat /Code Gr 10% X Differential StaUCode Gry 5% X Differential Physican FaIlBack X Differential K9 Premium X Lump Sum Differential X X X Differential Canine Team X Differential MH Und Leader X Differential Sterile Process X Differential ORC Legal Desk X Differential Training Assignmt X ~~_ Contra Costa County 2009-2010 Grand Jury Report 1010 Page 9 Grand Jury reports are posted at L~_i-: ~,~. ~.~ ~c.cc-rr.ur~ core!,i ardiur. Description County Fire Spedal Dislrid Differential Prob WorkTraining X Differential OBGYN On Cail X Differential HM Prog Coord X Differential HM Program Leader X Differential Tower Climbing X Differential GS Driver Clerk X Differential Hazard Mat X Differential Supv Tele/Tele X Differential Code Gray Prem X Differential CNA Det Assignm X ' Differential CNA Emergency X Differential CNA Psych Assignm X Differential CNA Detent Fac'ty X Differential Exec Adv Notice X Fire Mgmt Educ Incentive X Fire Mgmt Educ Incentive X Fire Mgmt Educ Incent Conting X Fire Mgmt Longevity Pay X Fire Mgmt Longevity 15 years X X Fire Scheduled FLSA Pay X Fire Sched FLSA -Additional X X X Fire Dispatchers Schd FLSA Pay X Fire Differential ALSEC Param X Fire Schedule FLSA Adjustment X X Fire EMT Diff Rodeo Fire Only X Rodeo Fire Longevity X Paramedic Differential Rodeo X Fire Recall/Standby ECCCFPD X Fire Investigation StandBy 1.6 X Fire Recall 8r Standby @ 5% X X Fire Investigation Standby X Fire Recall & Standby @ 2.5% X Diff Equip Mechanics X Fire Traing/Prevnt Captains X Fire Temp Training Diff 40hr X ~~ -- Contra Costa County 2009-2010 Grand Jury Report 1010 Page 10 Grand Jury reports are posted at hn n:. ~~ " ~~.a-cou ru.o re ~enn,l i u: ~ Description Differential Off Duty Standby Holiday Comp Excess Hours Pay Holiday Pay Adjustment Holiday Pay for PS Table Holiday Pay 1 Holiday Pay @ 1.50 Holiday Pay @ 1.00 Holiday Comp Hrs Pay Off - Ret Hazard Duty Pay - 1 Hazard Duty Pay ~ Detention Division Diff NonSw Hazard Pay Adjustment CNA Detent Facility Assign CNA Emergency Dept Dill Detent Facility Clerical Supv Detent Facilities Differential Longevity Pay @ 2.5% Longevity Pay @ 5% Longevity/Mgmt Inc Exempt @ 5% Longevity Exempt @ 7.5 Longevity CNA 7 years Longevity CNA 10 years Longevity CNA 15 years Longevity CNA 20 Years Longevity Nurs Mgmr 7 yrs Longevity Nurs Mgmr 10 yrs Longevity Nurs Mgmr 15 yrs Longevity Nurs Mgmr 20 yrs Lump Sum Pay CALWORKS Differential In Lieu of Def Comp Bene-Elect MH Supervisor Stipend Performance Stipend Annual Registrar Stipnd RDA Meeting Stipend County Fire Speaal Distrld X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X Contra Costa County 2009-2010 Grand Jury Report 1010 Page 11 Grand Jury reports are posted at hrn::;~"~ •.~~.c.-couru.or,•'e:~anJiur~~ _ Description County Fire Spedal Dlsfrict Assessmt Appeals Brd Stipend X LAFCO Meeting Stipend X FCWCD Meetings Stipend X Bi-Lingual Pay X X Retirement Board Stipend X Bilingual Pay X Bi Lingual Pay $80 X Bi-Lingual Pay Safety X Overtime Normal Work Scheduled X Personal Holiday Hrs Pay Off X X X Pers Holiday Pay Off - L 2.5% X X Pers Hol Pay Off L 5% X X Additional Pay -Elections X X Lump Sum Pay X X X DSA School Security Detail X Additional Pay County Fair X Retirement CompRate X X X Sabbatical Hours Pay Off X Shift Pay @ 5% X Shift Pay @ 7.5% X Shift Pay @ 10% X Shift Pay @ 12% X Shift Pay @ 15% X Adjustment Shift Pay X Shift Loc 1 Double Premium X Shift CNA Double Premium X Shift Clerical Grave Yard Pay X Shift Pay -Night X Differential Even Watch Shift X Differential Morn Watch Shift X Sale of Vacation X X X Vacation Hours Pay Off X X X Sale of Vacation L 2.5% X X X Vacation Pay Off L 2.5% X X X Sale of Vacation L 5.0% X X X - - -=T~-~--~ Contra Costa County 2009-2010 Grand Jury Report 1010 Page 12 Grad Jury reports are posted at h!u,: •u~„a:ce-:~nir~s.ora _i:!ndiun~ Description County Fire Speaal District Vacation Pay Off L 5.0% X X X Sale of Vacation L 7.5% X Vacation Pay Off L 7.5% X Sale of Vacation L10.0% X Vacation Pay Off L10.0% X Adjustment Sale of Vacation X X X Contra Costa County 2009-2010 Grand Jury Report 1010 Page 13 Grand Jury reports are posted at htr,:.; ~c~~ ~.:...-.aun>.orv crmJiun