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HomeMy WebLinkAbout06.a District pay elements Co_tA_ \) Central Contra Costa Sanitary District July 9,2010 TO: HONORABLE BOARD OF DIRECTORS VIA: JAMES M. KELLY, GENERAL MANAGER ~ FROM: RANDALL M. MUSGRAVES, DIRECTOR OF ADMINISTRATION I~~ SUBJECT: REVIEW OF DISTRICT PAY CODES ISSUE The 2009-2010 Contra Costa Grand Jury has recommended that the Central Contra Costa Sanitary District (CCCSD) Board and the Contra Costa County Employees' Retirement Association (CCCERA) Board review the list of current pay elements and determine which elements are required to be included by law, which are optional, and which are required by law to be excluded. The District is to respond by July 17, 2010. BACKGROUND Grand JUry Recommendation and Response At the July 1, 2010 Board meeting, staff presented a DRAFT response to the Contra Costa County Grand Jury report. Both the Grand Jury letter and the draft staff recommended response are attached, along with the list of District pay types. The Board concurred with all responses except for the response to recommendation #3. Item #3 of the Grand Jury's report recommendations states that: "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. Staff recommended to the Board the following response. The recommendation has been implemented. A detailed listing of aI/ terminal pay codes and pay types has been provided to the Board (see Attachment). The CCCERA staff reviewed aI/ District pay codes for retirement benefit calculation and directed CCCSD staff regarding their inclusion or exclusion for retirement benefit calculations. CCCERA found aI/ District pay elements included in the final compensation are aI/owed by law. 1 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. It is staff's understanding that the Board desired to perform the review prior to sending the Grand Jury the District's response. This was confirmed by Board Member Nejedly who made the request. The response must to be sent out July 16, 2010 to comply with the Grand Jury's direction to receive the District's response July 17, 2010. Staff will be available to answer any questions Board Members may have at the July 15, 2010 meeting. The Board does have the option to not review the pay types now, send the Grand Jury the response on July 16, 2010, review the pay types or elements within the 120 days of the report (September 21, 2010), and notify the Grand Jury of the Board's review. Attached is the list of all District pay types or elements. CCCERA mandates the pay elements to be included in the final annual salary (FAS) used to calculate the retirees' retirement compensation. The employer determines the amount of pay used in the FAS calculation through their labor contracts. In 1998, CCCERA staff was directed to meet with each employer and reviewed each pay element and determined if it was to be included in the final year salary to ensure compliance with the Paulson and Ventura settlements. CCCERA staff met with District staff and performed a detailed and thorough review of all District pay types or elements. This led to the attached listing. The CCCERA Board confirmed their position again at their March 10, 2010 stating that they will not change the pay elements included in final annual salary calculation for retirees and active employees hired prior to January 1, 2011. Therefore, staff's recommended response to the Grand Jury is that the list clearly and accurately lists all pay types or elements and identifies those pay types that impact the final annual salary (FAS) calculation for retirement benefit. This is due to the District's contractual agreement with CCCERA. cc: Kenton Aim, District Counsel Daniel Clinton, District Labor Attorney 2 CENTRAL CONTRA COSTA SANITARY DISTRICT PAY CODE LISTING AS RELATED TO RETIREMENT PAYMENTS PAY TYPES INCL\!DED IN BASE SALARY (Sub~ect to Retirement) 1 CR 6 7 8 9 10 11 18 19 21 23 SA LP RS REGULAR HOURS CAPITAL REGULAR HOUDA Y COMP TIME USED VACATION SICK LEAVE HOLIDAY COMP TAKEN ADMINISTRATIVE LEAVE JURY DUTY MILITARY DUTY OTHER AUTH. ABSENCE BIRTHDAY HOLIDAY SYSTEM ADJUSTMENT LONGEVITY PAY RETIREMENT SUBVENTION Pay for Regular hours - straight time Regular hours worked on Capital Projects - straight time Pay for a District Holiday observed - straight time Earned Overtime hours used. straight time Vacation hours used - straight time Sick leave hours used - straight lime Holiday Comp hours used - straight time Administrative Leave hours used - str.aightlime Pay for time off to serve on a Jury - straight time Pay for time off to serve in the Mililary = straight time Pay for authorized absences that do not fall inlo a reg. Category Birthday Holiday hours used (General Employees) straight time Makes up diff. between actual monthly hours & avg. of 173.3333 2 1/2% Differential for service longevity (over ten years service) Cash supplement equivalent to and in lieu of District payment of employee retirement contributions (3/1/73, 30 Years Svc.) 5% Differential for certain certifications PAY TYPES IN ADDITION TO BASE SALARY (Subject to RetlrementJ AB CLASS AlB LICENSE PAY Additional pay for positions requiring a ctass A or B license C1/C2/C3 CAFETERIA PLAN CASH Cash amount paid per Section 125 Plan option C4 CAFETERIA PLAN BENEFIT Contribulions to Section 125 Plan options other than cash MW MEDICAL WAIVER Payment in lieu of the District's medical insurance OC OUT OF CLASS Additional pay for working in a highef classification W VACATION PAYOUT Payment of accumulated vacation lime RA SALARY ADJUSTMENT (RET) Adj. that is subject to retirement- usually terminal pay. see below RA TERM INAL COMPENSATioN Portion of Terminal Comp that is subject to Retirement One year accrual of sick or vacation, or actual paid, whichever is less Set amI. paid (currently $12.00) meal allowance for overtime work under certain circumstances (defined in lhe M.O.U.) Additional amount per hour for swing shift work Additional amount per hour for night shift work Payment atl 1/2 times ior being on-call 1 1/2 times pay in addition to regular salary when the regular worlt schedule includes a holiday 157.50% times pay in addition 10 regular salary when the regular swing work schedule includes a holiday 161.25% times pay in addition to regular salary when the regular night work schedule includes a holiday 2 times pay in addition to regular salary when the, regular work schedule includes Thanksgiving, Christmas or New Years Day RD REGISTRA TrON DIFFERENTIAL Add-Pay Add-Pay Add-Pay OTHER PAY TYPES (Not Subject to Retli'ement) Overtime that is not scheduled is not subiect to Retirement MA MEAL ALLOWANCE 4 SWING 5 NIGHT 12 STANDBY 24 SCHEDULED HOLIDAY OT 25 SCHEDULED HOLIDAY SWING OT 32 SCHEDULED HOLIDAY NIGHT OT 31 SCHEDULED HOLIDAY DT 22 OVERTIME AT 100% 2 27 CO 13 14 15 17 3 REGULAR OVERTIME CALL OUT OVERTIME CAPITAL OVERTIME AT 150% COMP EARNED SWING OVERTIME NIGHT OVERTIME STANDBY CREDIT DOUBLE OVERTIME CD CAPITAL OVERTIME AT 200% 16 20 COMP OVERTIME AT 200% HOLIDAY COMP EARNED CP MS COMP OVERTIME PAID MANUAL SALARY ADJUSTMENT 50 ABSENT WITHOUT PAY PAY CODES AS THEY RELATE TO RETIREMENT Pay at straight time for employees on a reduced work schedule who work add~ional hours not exceeding 40 (weekly) hours total 1 1/2 times pay for overtime hours worked 1 1/2 times pay for being called out to work while on Standby 1 1/2 times pay for overtime hours worked on Capital Projects Earned time off banked @ 1 1/2 times in lieu of overtim'e pay 157.50% limes pay for overtime worked during swing shift 161.25% times pay for overtime worked during night shift Earned lime off banked @ 1 1/2 times in lieu of standby pay 2 times pay in addition to regular salary for overtime hours worked during Thanksgiving. Christmas or New Years Day holidays 2 times pay for overtime hours worked on Capital Projects during Thanksgiving, Christmas or New Years Day holidays Earned time off banked @ 2 times in lieu of double-lime pay Eamed time off banked at straight time when a holiday falls on the Employees' scheduled day off. Paymenl of accumulated Earned Overtime (comp time) Used 10 adjust salary for various reasons (when adjustment is nol subject to relirement) Time off without pay (reduces base salary) .-' 10 ELAINE R. BOEHME District G o is 1. are 1 . was Central Contra Costa Grand of G cc: Board Members James M. General Randall M. Director Debbie Controller Human Resources Gt ldJury Contra Costa County 725 Court Street P.O. Box 911 Martinez, CA 94553-0091 May 18,2010 President of the Board Central Contra Costa Sanitary District 5019 Imhoff Place Martinez, CA 94553 Dear President of the Board: 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) ofthe California Government Code requires that (the responding person or entity shall report one of the following actions) in respect to each finding: (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(b) requires that the respondent reply to each recommendation by stating one of the following actions: 1. 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. 3. 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 Julv 17.2010. It would be greatly appreciated if you could send this response in hard copy to the Grand Jury as well as bye-mail toicuev@contracosta.courts.ca.gov (Word document). Sincerely, l2tmau (jpwd/f 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: .-1 ,'-' /-"/1 . I .- ./.: I". .........~' I '~//- . )' .. /: '../' /;1/1 /, /1 (~./j",/ 'j/: I~ /L-!.:1 . lRONALD L. !.ERVELT GRAND JYRY FOREPERSON Date: MAY13.2010 Date: ~/;);/o I , .".-/ /" r- '!. " ~/~~~ . r /. . ) , BARRY BAS JUDGE OF tHE SUPERIOR COURT ACCEPTED FOR FILING: Contact: Ron Tervelt F oreperson (925) 957-5638 Contra Costa County Grand Jury Report 1010 PENSION SPIKING: WHO REALLY GETS STUCK? Contra Costa County Employees Retirement Association: Wake Up! TO: Contra Costa County Board of Supervisors Contra Costa County Employees' Retirement Association Bethel Island Municipal Improvement District Byron, Brentwood, Knightsen Union Cemetery District Central Contra Costa Sanitary District Contra Costa Housing Authority Contra Costa Mosquito and Vector Control District Local Agency Formation Commission (LAFCO) Rodeo Sanitary District In-Home Supportive Services Authority (IHSS) First 5 - Children & Families Commission Contra Costa County Fire Protection District East Contra Costa Fire Protection District Moraga-Orinda Fire District Rod20-Hercules Fire Protection District San Ramon Valley Fire District SUMMARY Increased public employee pension costs result in less revenue available for public services and programs. Pension costs are 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 Grand Jury reports are posted at 11111"'. ,\ 1\.\ .':':-':Ui'rl".\I;~"!lr;)lh.Ji<ll' Page 1 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: . F our 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. 1 As of April 2010, these bills have not been debated. If passed, these laws will take precedence over current CCCERA policy. I Assembly 8ill /987 and Senafe Bill J.l25 .-.- -~""':I.'%.U~~~ ......-.--.- --- -..... Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at ;;1' "\ \. "'"ll" j..'i .~~f;ihlil"'. Page 2 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 sRortfaUs have increased from$61,OOO.OaO to $202/000,000 and the shortfall is projected to be 4193,000,000 by 2016. Past pension shortfalls have been funded through the general budget. In the past ten years, two previous Grand Jwy reports made fmdings and recommendations regarding public employee retirement issues. The fmal 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 o 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. Vlithin the law, employer members have discretion over certain pay elements which may be included as part of fmal compensation. For example, subject to contractual rights, some employer members cap the number of vacation hours that can be accrued or counted towards fmal compensation. An employer 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 they did' not fully comprehend the consequences 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 pro,,'ides for the opportunit;y of managers ''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 1:::.-, --- ....~...._---.--- ~. -*- ....... Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at h~ri': '\\ \I \\"\,'(-\'1)(:1: _.1" ~~r:.l1dill;' Page 3 may have a 'trickle up" effect in the determination of the salary and benefits for managers. Current law (Lexin v. Superior Court 2010 ~exis 115.) holds that there is neither a conflict-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 required by law; they can adopt more stringent codes. Current circumstances would suggest that . employer members adopt more stringent procedures in salary and benefit negotiations. ':METHODOLOGY In September of 2009, the Grand Jury began looking into the issue of pension spiking and its [mancial 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. =-=r.::-~~:._~:-_'";~'-.:= ~=-===._ -__ .~-......:.:;...- ......- Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at 11:[1': II II IIl"':-,,"'.":' ,,;: ~r;II1..!;lII" Page 4 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 permitting pension spiking increase pension obligations, which in turn will annually increase the amount of pension funds needed. RECOMMENDATIONS: 1: CCCERA, 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 riot 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. CONCLUSION: 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 fIrst step is to assure that all decision makers are fully knowledgeable about pension laws and policies. w ---.- ....... -~- ...-...--.,. Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at ;-,; II': ',\', \\ ':,-, "lIrt'."rl. '~";'Ihlillf\ Page 5 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. REQUIRED RESPONSES: Findioszs CCCERA CCCERA Employer Members 1 through 5 1 through 5 Recommendations CCCERA CCCERA Employer Members 1 through 4 2 through 4 ~ Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at 11111'. II \\ \\C'-C")\Irt~l"': ~ J .lildilll\ Page 6 A d. ~ppen IX Desafptlon County Fire Special District Allowance First 5 Cell Phone X Truck Allowance X Uniform Allowance $25 X Uniform Allowance East FD X Uniform Allowance Rodeo Fire X Uniform Allowance - Fire X Uniform Allowance X Uniform Allowance Sheriff X Uniform Allow Sher. Mgmt X Uniform Allow - $50 X Adjustment Uniform Allowance X X X POST Cert Allow 2.5 X POST Cert Allow 5% X Education Allow Annual 2.5% X Earnings Adjustment X X X Auto Allowance X Auto Allowance 2 X Auto Allow Department Heads X X X Auto Allow Elected Dept Head X Bonus RN/CN Weekend Shift Pay X Bonus Weekend Shift Pay X Bonus Weekend Shift $25 X Bonus FNP Weekend Assignment X Bonus Emerg Room Assignment X Bonus - EHSD Recruitment X Bonus RN Special Assignment X Bonus ISW Cook Relief X Bonus Special Pay X X Bonus Weekend Clinics X Bonus Sat/Sun Assignment Pay X Bonus Hazard Mati Response TM X Bonus Lead Counselor Duties X Bonus Inst Serv Wkr Relief Pay X _..%.::t~ ~--.;;o. ~- Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at h.!.u~.:./\\ \. ':':-'Y'lIrt,,1rt.:',,:randil:rV Page 7 I Deaa1ptlon County Fire Special D1sbict Certificate Agriculture Commn X Certiflcate Weights/Measurers X Certificate Prof Dev TrrTaxCol X Certificate Ca Prof Engineer X Certificate Hazardous Materials X Certificate Prof Accounting X Cert ElectlRegist Admin Diff X Differential Adjustment X X X Differential BOMI Certificate X Differential RPA Sr Memb Cert X Differential Assessor Educ Ach X Differential Appr Standard Div X Differential Call Back X Differential Phys Call Back X Differential Unit Leader 5% X Differential Call Back @ 1.5 X Differential Weekend Rounds X Differential Phone Call Back X Differential M S W II Lead X Differentiallieut On-Call X Differential On Call DSAlDAI X Differential Investigative Out X Differential DSA Training 5% X Differential DSA NonSwom Tmg X Differential On Call Pay @ 1.0 X Differential On Call X X Differential On Call Loca/1 X Differential Word Processing X Differential VDT X Differential In House OB GYN X Differtial Recordble Docs Tech X Differential Office of Emg Svc X Differential Charge Pay X Ditrerential Charge Nurse X Differential Special proj 5% X ,..::::r:::=~'" ..., ~_~ ____ ~ Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at "1 iI" I II' '" -c''.' :II'!>. \'1 ~ ~r;ll1di\l1'l .--. Page 8 I Desaiptlon County Fire SpecIal DIstrIct Differential Spec Proj 10% X Differential Building Supv Pay X Differential Spec Preced $5001 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 Stat/Code 10% X Differential Stat/Code Gry P X Differential Heavy Equip Oplln 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 ICode Gr 10% X Differential Stat/Code Gry 5% X Differential Physican FallBack X Differential K9 Premium X Lump Sum Differential X X X Differential Canine Team X Differential MH Unit Leader X Differential Sterile Process X Differential ORC Legal Desk X Differential Training Assignmt X -.-.---....-.............--- - Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at h..y , "\(,""I~t"l ~.l'r~':ll:l",ljl'r\ --- Page 9 I Oe8aIptlon County Fire Special District Differential Prob WorkTraining X Differential OBGYN On Call 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 T elerr ele X Differential Code Gray Prem X Differential CNA Det Assignm X Differential CNA Emergency X Differential CNA Psych Assignm X Differential CNA Detent F ac'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 & 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 ..-.. ---.::::::i~~... "- .. Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at hll!' II 1\ \\"'-("lIllq\r~ ~I :1!1dill;"' Page 10 I OesaIptIon County Are Special Dfsbict Differential Off Duty Standby X Holiday Comp Excess Hours Pay X Holiday Pay Adjustment X X X Holiday Pay for PS Table X Holiday Pay 1 X Holiday Pay @ 1.50 X X Holiday Pay@ 1.00 X Holiday Comp Hrs Pay Off - Ret X Hazard Duty Pay - 1 X Hazard Duty Pay X Detention Division Diff NonSw X Hazard Pay Adjustment X CNA Detent Facility Assign X CNA Emergency Dept Diff X Detent Facility Clerical Supv X Detent Facilities Differential X Longevity Pay @ 2.5% X Longevity Pay @ 5% X X Longevity/Mgmt Inc Exempt @ 5% X Longevity Exempt @ 7.5 % X Longevity CNA 7 years X Longevity CNA 10 years X Longevity CNA 15 years X Longevity CNA 20 Years X Longevity Nurs Mgmr 7 yrs X Longevity Nurs Mgmr 10 yrs X Longevity Nurs Mgmr 15 yrs X Longevity Nurs Mgmr 20 yrs X Lump Sum Pay X X X CALWORKS Differential X In Lieu of Def Comp Bene-Elect X MH Supervisor Stipend X Performance Stipend X Annual Registrar Stipnd X RDA Meeting Stipend X ~_...--....---- ~- -.....-...........~ Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at I~t;" "" '.' .,c'-l"JI!lh.\'r~ '::: :mdilil' Page 11 r DesalpUon County Fire Special District 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 Pers~naJ 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 Mom 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 r~~:-~:,.._.._e::-.- .......~___'r'_ ~ .......... --.r_ -~ Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at !1lI1' I'll \I \1:-," 1I 1"1 , ,.'r~ ~r.'l1dillrl Page 12 I Desa1ptlon County Fire Special Dlsbict 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 L 10.0% X Vacation Pay Off L 10.0% X Adjustment Sale of Vacation X X X .....~ ....~~~~~,~~--- ------ -- ~- Contra Costa County 2009-2010 Grand Jury Report 1010 Grand Jury reports are posted at i1il i" II II c. "-"'111 '::-.\'1 ~ ~1:l:I..JI'IP Page 13 Central Contra Costa Sanitary District July 15, 2010 TO: BOARD OF DIRECTORS VIA: JAMES M. KELLY, GENERAL MANAGER f~~~~ // FROM: RANDALL M. MUSGRAVES, DIRECTOR OF ADMINISTRATION SUBJECT: ADDITIONAL INFORMATION REGARDING REVIEW OF PAY TYPES/ELEMENTS (BOARD AGENDA ITEM 6.a.1) Attached is a copy of additional material requested by Board Member Hockett. Member Hockett asked for additional information regarding the Contra Costa County Employees' Retirement Association review of pay codes per the agencies, the Ventura Decision, and CCCERA pay codes. Attachments: 1- Letter from Rich Koehler of CCCERA dated February 4, 1998 2- Letter from Controller Debbie Ratcliff to Rich Koehler of CCCERA dated February 21, 1997 3- CCCERA "Ventura Decision" Pay Codes for Member Agency 4- CCCERA Newsletter dated February 1998 Attachment 1 ,. , .• ; i. : ~ w 45' {'f ~ .~ February 4, 1998 courca ~osta county ~mployees' Retirement Association 1355 Willow Way, Suite 22l Conwrd, CA 94520-5728 - TeL• (510) 646-5741 Fax: (510) 646-5747 Colette Curtis Brown Central Contra Costa Sanitary District 5019 Imhoff drive Martinez CA 94553 Dear: Colette: It was a pleasure meeting with you to discuss the application and implications of the Supreme Gourt decision on Ventura County. Hopefully, you achieved a greater understanding of how this decision came about and why Contra Costa County Employees' Retirement Association (CCCERA) must include certain pay items as part of compensation reported for Retirement purposes. I would like to request that you submit in writing to CCCERA by February 23,1998, a list of all pay items for your District that were includible prior to the Venhua decision, as well as items that will now be includible because of the decision. I also would like you to list items that aze not includible, whether they be "tracking" pay codes or strictly non- includible because of their makeup. After each item, I am also requesring an explanation of the pay item and the date it was fiist paid, if available. This will facilitate both your and our understanding of the includible and excludible pay items and enable us to track any modifications going forwazd. I am aware that there may be a few pay items that may be "gray" and not cleaz cut as to their inclusion or exclusion. I will be calling you shortly to discuss any questions you may ha•re : egarding the pay items and to assist in a iimely completion of this procedure. If you have any questions, please don't hesitate to call. Sincerely, -~U~ =, ~ Rick Koehler Retirement Accounting Manager ' ~ + Attachment 2 /,c~7'.~--~'~?a\ ~ - - - Central Contra Costa Sanitary District FAX:(510)676-72ll ROGFRl. DOL1N Co+emfAfmug<r C1dsJEngins<r . - . KFNlONLAfM . Cawn(fartluD'uDicY ' (3J0~938-1130 Februar 21 ~ ~ 9S7 JOYCEEAfURPXY Y s~mryofnKrnm~~i Mr. Rick Koehier CERA 1355 Willow Way, Suite 221 Concord, CA 94520-5723 Dear Mr. Koehler: Attached is the requested information covering descriptions of differentials and pertinent dates. To the best of our knowledge, this list should be complete. Sincerely, _ . ,- ~ ~~~ Debbie Ratcliff Controller DR:mr Enclosures 5:\A DMI N\R ATC LI FFIKOEHLER.LTR ~ am'~ raa~ ~ 0 ~ RESPONSE TO RETIREMENT ASSOC. LETTER OF 2/3/97 NAME OF DIFFERENTIAL FIRST PAID REPORTED TO RETIRE. Administrative Leave Pre-1988?? When fi~st paid Birthday Holiday 05-07-94 05-01-94 Regular pay-capital projects Pre-1981 • when first paid Comp Time Taken Pre-1981 when first paid Holiday Pre-1981 when first paid Holiday Comp Time Taken Pre-1981 * when first paid Jury Duty Pre-1981 * when first paid Military Leave Pre-1981 * when first paid Regular hours Pre-1981 when first paid Sick Leave Pre-1981 when first paid Vacation Pre-1981 when first paid Longevity July, 1977 July, 1977 Registration Differential 1977 1977 Retirement Subvention for Pre-1982 when first paid Employees w/ 30yrs + Prov7sional Appointments July, 1981 July, 1981 Out-of-Class.Pay July, 1981 not reported Holiday Overtime 1966~y~~:;~~.L) not reported Cafeteria Plan Cash May, 1989 not reported Medical Waiver Pre-1982 not reported Holiday Comp. Time Pre-1981 * not reported Regular Comp Time Pre 1981 ` not reported Night Differential Pre-1981 * not reported Night overtime Pre-1981 * not reported Standby Pre-1981 not reported Swing Differential Pre-1981 * not reported Swing overtime Pre-1981 * not reported *Margie remembers this back to 1973 when she first started. file:h:\wpdocs\retire3 ~ . Administrative Leave - Three days leave for MS/CG or five days leave for C od.- ~1A , ~ I . Management to be used at employees' discretion per contract agreements. Birthday Holiday - General employees receive a paid leave day for his or G oa+- z3, +~i~ her birthday per contract agreement. Regular pay - capital projects - God.. - c.2 Comp Time Taken - C ~d,,.'1 , q c. Holiday - Q.,o d.~ l. A N Holiday Comp Time - C~J.,` i u Employee's regular time billed to a specific capital project. Compensation for overtime at the rate of time and one- half of reguiar time in time off in lieu of pay. All District employees receive 13 paid holidays a year per contract agreements. In lieu of pay, employees may bank holiday time worked to be taken at a later date. Jury Duty - if an employee is called for jury duty, he/she may either C, ~ ~ c~ take the time off with pay and turn over to the District any monies received, or he/she may take vacation leave or leave without pay and keep all the monies paid to the empioyee. Military Leave - Emp~oyees who are assigned to military duty are C~du.- 19 entitled to military leave in accordance with the provisions of applicable state laws. Regular hours - The normal work week for most full-time, non-shift ~e ~~ ( employees is eight hours per day, Monday through Friday. Sick Leave = Current regular or probationary employees, hired by the CJ~q ~S District prior to May 1, 1985 earn fifteen days sick ~ leave per year. Regular or probationary employees hired after May 1, 1985 earn twelve days sick leave per year. Vacation - Current regular or probationary employees hired by the CQ~ ~ ~/ District prior to May 1, 1985, earn ten hours of , vacation per mo~th worked plus additional allowance for longevity after 5 years. Regular or probationary employees hired by the District after May 1, 1985 earn 6.67 hours of vacation per month worked 0-3 years, and ten hours of vacation per month worked 3-5 years, plus additional allowance for longevity after five years worked. . Longevity - A two and one-half percent career service pay increase C J~~-~ will be granted to employees after 10 years of employment with the District. Registration Differential - Salary merit increase to regular employees who achieve C J~ ~~ registration or license as Professional Engineer, Land Surveyor, or Certified Public Accountant while employed by the District in a position not requiring such a registration or license. Retirement Subventio~ for Employees w/30 yrs + District employees who were members of the. Retirement Association on or prior to March 1, 1973, C~d-}- ZS and who have vested thirty years service in the Retirement Pian shall be entitled to receive a cash supplement to their compensation equivalent to and in lieu of any District payment granted and made as a portion of employee retirement contributions to the retirement program. Provisional Appointments - A temporary assignment for a period of more than 30 ~~ ~~~ e~~ days, generally not to exceed six months duration, where an employee assumes all the responsibilities of I,y~e- ~+-~o~-~-~ l the higher class. The monetary compensation for the ~1"~ ~,~,-. c.Ic.ss~~F~e,.~'~~r/ duration of the provisional appointment will not be less than or more than the appropriate salary range for the vacant position. Out-of-Class Pay - A temporary assignment where an employee works in a higher classification in the absence of their C.~o~- d~- supervisor, when the supervisor is absent for one or more continuous weeks. The employee shall receive a minimum of one salary step. Or, when a supervisor is absent for one or more continuous weeks and where more than one employee is assigned the supervisor's responsibilities at different times during the absence, which may be less than one week per employee, then those employees shall receive a minimum of one salary step for the actual hours worked in the higher classification. , Holiday Overtime - All regular employees who are required or authorized to work on a holiday, will be paid at the rate of time and C„~ 3 one-half the ~ormal regularly assigned basic pay rate in addition to the normal monthly pay except for New Year's Day, Thanksgiving Day, and Christmas which will be paid at a double-time rate in addition to the normal monthly pay. Cafeteria Plan Cash - MS/CG employees are provided S 120 per month and C,,~~ C 1 CL ~ C 3 Management employees are provided. 5300 per month for use on the Cafeteria Plan or taken as cash as an option. Medical Waiver - Employees having dual coverage under a health C,~ ~~ insurance program may withdraw from the DistricYs health insurance coverage and, in lieu of such coverage, receive additionai monthly compensation in - the amount of 5140 effective May 1, 1996. Holiday Comp Time - Holiday Compensatory Time is earned when an Cv~. 20 employee's regular day off falls on a holiday. Holiday Compensatory Time is earned at the rate of straight time and time off is given at the rate of straight time. Regular Comp Time - Compensation for overtime worked at the rate of time C~~, 13 and one-half hours may be accumulated as "Earned Overtime," to a maximum of forty hours per year and eighty hour limit of Earned overtime taken off per year. Night Differential - Night Shift Differential applies only to employees who C~~ ~ are regularly scheduled to work night shift. The rate of pay is determined by increasing the basic hourly salary for the job by seven and one-half percent. Night Overtime - Night overtime is paid based on the employee's basic C J~ ~ ~~ salary. ~ Stand-by - Employees required to be on Stand-by Call are generally on call once every two months for one week. The C o~ ~-) ~~ employee o~ Stand-by Call receives nine hours extra ~ overtime pay (at one and one-half times the basic pay) for the week o~ call. Pumping Station Operators on Stand-by Call receive eleven hours extra overtime pay (at one and one-half times the basic pay) for the week on call. In addition to the basic stand-by compensation, the employee receives a minimum of three hours' pay at time and one-half overtime for each initial call. if a call requires over three hours, the employee receives time and one-half pay for the actual- time worked. Swing Differential - Swing Shift Differential applies only to employees who C J~ ~ are regularly scheduled to work Swing Shift. The rate of pay is determined by increasing the basic hourly salary for the job by five percent. Swing Overtime - Swing overtime is paid based on the employee's basic C ~~ ~ ~ salary. /_ ___ ___ - Attachment 3 IMPLEMENTING THE "VENTURA DECISION" INCLUDIBLE AND EXCLUDIBLE COUNTY PAY ITEMS For Settlement Purposes Last Revised 3/17/99 Included Code Pay Item Explanation no 01 Taxable Auto Additional mileage that Assessors receive in escess of the Fed. Maximum. Also includes $3/day charged [o employees using a county~ car to commute. ~ no 02 Other Non-Re[ Base A ca[egory to report miscellaneous pay i[ems that aren't to be included as retirement comp. (see also Code 50) yes ~ 03 Dept Head Auto Pay for business use of personal auto. yes 04 Riteoway Pay Form of hazardous duty pay for work in traffic situations. yes OS Longevity Pay Bonus based upon leng[h of County service. Yes FOS Fire Mgmt Educ Incentive ; 5% permanent Educational Incentive for Fire Mgmt yes OG Career Incentive Similar to Longevity Pay ~ .~ yes F06 Fire Mgmt Educ Incentive 2.5% for Fire Management Employees only yes 07 Career Incentive CTG Similar to Longevity Pay yes ,~ F07 Fire Mgmt Educ Incent Cont . Additional for Fire Management Employees'only yes 08 ~ Management Incentive Similar to Longevity Pay yes FOS Fire Mgm[ Longevity Pay Fire Management Employees District longevity yes 09 Assessors Education Bonus for achieving professional certification for certain employees. Yes F09 Fire San Ramon Longevity San Ramon Valley Fire Longevity ~ yes 10 Holiday Pay Pay for work on a scheduled holiday. Yes F 10 Pire Holiday Pay Holiday pay for San Ramon Valley Fire. yes 11 Agric.Differentinl For possession of Commisioner License yes 12 WghdMeas Incentive For possession of ~Veights and Measures License yes * 13 Lump Sum Paymen[ yes I4 Nurses ~Veekend 6onus Pay ro nurses who ~vork a weekend shift yes I S Holiday Pay (1996) Pay for hours not otherwise scheduled ro work. yes IS Search ~Varrant Pay (1997) Animal Services employees for special assignmen[s yes 16 Nurses Longvity Snme as Management Pay yes I7 Watch Cominander Snfety c~tegory, form of shift differential yes I S Mental Hlth Lead Diff. Paid to abou[ 20 mental hlth lead positions in ~ mgmnt., Local I and Local 535 under terms of an MOU for unit leadership in 24 hour institutions. yes * 19 Call Back/Weekend Pay to med. Personnel ifcnlled in on weekend or , After hours due to patien[ illnes. Yes ~ F19 Fire Call Back Pay Paid on annual basis - Rodeo Hercules yes ~ 20 Scheduled FLSA Overtime tha['s normally expected to be worked yes F20 Fire Scheduled FLSA Pay Scheduled FLSA pay paid as a Flat amount no 2l P'LSA Overtime no 22 Overtime Adj. Prior Yr. Payroll adjusting entry no 23 Overtime Adj. Curr. Yr. Payroll adjusting entry yes 25 Gross Pay Adj. Used for regular or differential pay missed in ~ prior periods. Had been used in pas[ for other, non-includible pay items which will now be - reported under Code 02 no 26 AWOP Reported as a negative number. no 27 H2 Base Pay Used when an employee works a portion of a month at different pay rate. Working out of class or mid-mon[h promotions. Full new base is already included in Base Pay. yes F27 Fire ALSEC Paramedic ]0%differential to qualiFed paramedics assigned to Advanced life support Engine Company no 28 H3 Base Pay no 29 Furlough yes 30 Training Diff. Flat mon[hly amount paid to Sheriff staff for periods they train st~ff. yes F30 Fire Paramedic Trainino For all paramedic training on duty yes 31 BLS Cert-Fire Basic Life Support Training bonus yes F3l Fire Bnsic Life Support BLS for San Ramon Valley Fire only yes * 32 On Call Pay Pay for being in `bn call" status. - ~ Yes F32 1'ire Advanced Life Support ALS f'or San R~nton Valley Fire only no * new On-Call Overtime Pay for work when actually called in while in "on call" sta[us. yes 33 EMT Diff-Fire Emergency Medical Technician bonus yes F33 Fire EMT diff EMT Diff for Rodeo Iiercules Fire District only yes 34 ER Bonus Emergency room differential no 35 Workers Comp Pay Paid by WC on account of illness and in lieu of salary. No[ taxed yes 36 SR Fire Ret Allot Amount paid to San Ramon Firefighters as a resul[ of converting from 95% subvention w/o , 4l4(h)(2) ro 414(h)(2) with no subvention. yes F36 SR Fire Ret Allot Off set to retirement deduction - SRVF only yes 37 Word Processing~ Pay for work on keyboardNDT's yes 38 VDT diferential Pay for work on keyboardNDT's. yes F38 Fire Sched. FLSA OT SRVFD only - scheduled FLSA overtime yes 39 ProfAce[ Differential CPA/CIA/CMA certification no 40 Reserve Pay The regular pay of hourly firefighters working as Reserves. Hourly firefighters are no[ covered by CCCERA. No F40 Vol/Reserve Firefighters ReserveNoluntary Fire Fighter pay. yes 41 OES Differential . Pay for assignment to Office of Emergency Services. yes 42 Grade All Differential Pay for work on a partiwlar piece of equipment. yes 43 Investigator Pay Paid to Sheriff's investigators. yes 44 Charge Nurse Diff Assignmen[ [o charge nurse duties. yes 45 Building Inspector DifE Self-explana[ory yes 47 Acting Pay ~ Pay for work in a temporary assignment. Currently paid to San Ramon firefightcrs only. Yes - F47 Fire Acting Pay Acting Pay for firefighters - San Ramon and Rodeo Fire only yes 48 Performance S[ipend yes 49 Double Shift Premium . selfexplana[ory ~ 3 yes * 50 Other Re[ I3ase Pay yes 52 Shift Pay yes 53 ShiRPay Adj. yes 54 Hazard Duty Pay ` yes 55 Haznrd Pay Adjustment yes 56 Board and Commission yes 57 Bilingual Pay ~' yes 58 Truck Allowance no 59 Mgmnt. Disability Pay no 60 Court ReporterPay ~ yes 62 Sale of Vacation yes F62 Fire Standby Diff. no 63 Vac/PTO Payoff yes F63 Fire Standby Diff. yes, 64 Uniform Allowance yes F64 Fire Investigation s[andby yes GS Struc[ural Engineer ~ yes 66 Haz Mat ~ yes F66 Fire Investigation standby Miscellaneous pay i[cros which are to be included in retirement compensation. This code is Ihe "companiod' to Code 02. Pay for working any shift lfter 5:00 p.m. Adjustment to Shift Pay previously recorded. Pay far exposure to hazards on [he job. Adjustment to Hazard Duty Pay Paid to Board of Supervisors while "sitting" in the capacity of a commission. Also paid to Ret. Bd. Sheriff; Planning Dept. and Transportation-Dept. Bonus for being bilingual in specified positions Received by 7 Animal Services and Health Services employees for using a[ruck while commuting to and from work. Payments under a long-term disability insurance program for management employees. Per diem paid to hourly court reporters not in the Retirement System Value of vacation time sold back to county annually Standby differential - Managemen[ Employees in Bethel Island Fire protectiom District only Lump sum of accumulated, unused vacation, paid upon termination, that was NOT earned in the final compensation period. See also Code 80. Standby at 5%of reg pay - San Ramon Valley Fire District only Pay in recognition that uniforms must be worn for the Job. Paid [o non-safety employees: animal services, Plumbers,.pain[ers, etc. Local 1230 #29 monthly pay diff for Fire Inspecrors assigned to participate in [he Fire Investigation off-duty Standby Team Pay for achieving/main[aining this certification. Pay for working with hazardous materials ~ Local 1230 #29 monthly pay diff for Fire Inspectors assigned to participate in the Pire Investigation off-duty Standby Team a yes G7 Officer in Charge Self explana[ory yes PG7 Fire Recall & Standby Local (230 Fire Inspec[ors assigned to.participate in the Fire Investigation Off-duty Standby yes G8 Standby Uiff. Similar to On Call pay yes F68 Fire hrvestigation standby Local 1230 #29 monthly pay diff for Fire Inspectors assigned to participate in the Fire Investigation Off-duty S[andby Team no 70 Miscellaneous Being phased ouL Payroll reporting staff have been advised to use Code 50 for includible pay . i(ems and Code 02 for non-includible pay items. Yes F70 Fire EMT & Haz Diff Misc and/or EMT differentials for Crocket Carquinez , Fire District no 71 Pay in Lieu ExVa amount received by employees who dodt receive regular County benefits and~aren't covered by CCCERA no 72 Sickleave Payoff Payment, if made at all, is made only to members . who [erminate and take a refund of their account. yes 73 Physical Fitness For safety members yes 74 Crt. Appearance Pay (] 996) Self explanatory yes 74 Advncd. Life Support(1997) Pay for achieving/main[aining this certification. no. 75 FICA refund no 76 Hospital Contract Pay ^0 77 Contrac[ Pay yes 78 Uniform-Safety Pay in recognition tha[ uniforms must be worn forthejob:safety members yes 79 Special Bonus Used to pay bonuses for special assignmen[. yes 80 Vac/PTO Payoff Lump sum of aceumulated, unused vnca[ion, paid upon termination; Ihat was eamed in tlie final ~ ~ compensation period. See also Code 63. yes 83 Evening Clinic Bonus Similar [o shiR dif(eren[ial. yes 84 Holiday ovrtime adj. Adjustmen[ to Holiday Pay ~ yes 85 Graveyard Pay Similar to shift differential. no 86 SDI Buyback Offretting payments in the state disability insurance program. Not a wage item. . yes 87 Rad/An~io Pay A form of haz~rdous duty pay. . 5 yes 88 Flex Medical Refund Used in `94-'96 as a~clsh alternative to medical expenses. . yes ~ 89 . Medic~l Rcimbursement Used i~i `94-'96 along with pay code 88. yes 90 Phys.Weekend Rounds A fonn ofshiR differential for physici~ns. yes 94 ~RN I-Iospital DifE Registered nurses. yes 95 Incident Response Team Pay for serving on this team. yes 9G LeadWorker6onus selfexplanarory. No --- Employer-paid member reti rement con[ributions No --- Employervpaid insurance benefi[s. Joelle copy G ~ sPFCin~ rro~r~s: 13 We understnnd that this pay itcm is uscd to reflect a variety of lump swn payments not oiherwise given their own code. This pay item should be used in [he future for only those lump sum pay items which are includible as compensation under the Board's policy. 19 We understand that this pay item hns been used [o report time both scheduled and unscheduled. In this pay item should be used [o report pay for scheduled work on a weekend. 32 The payroll system will have [o distinguish behveen the pay for being in "on call" status (which is includible) versus the additiona( pay received if an einployee is lchially called in to work (which is not includible and will need a new pay i[em code.). . ~ 50 This Code and companion Code 02 were created from Code 70 to distinguish between miscellaneous pay items which should be included in compensation and those which shoulddt Included here are such miscellaneous pay items as the coroner differential, "SIT" differential paid to two employees, added pay for serving on commissions and/or boards, etc. ~ Updated 3/17l99 ~ IMPLEMENTING THE f°VENTURA DECISION" INCLUD[BLE AND EXCLUDIBLE SAN RAMON VALLEY FIRE DISTRICT For Settlement Purposes Last Revised 3/23/99 included Code Pay Item Explanation ~ no O1 Taxable Auto Additional mileage [hat Assessors receive in excess of the Fed. Maximum. Also ~ ~ includes $3/day charged to employees using ~ a county car to commu[e. no 02 Other Non-Ret Base A category to report miscellaneous pay items that aredt to be included as retirement comp. (see also Code 50) yes 03 Dept Head Auro Pay for business use of personal auto. yes 04 Ri[eoway Pay Fonn of hazardous duty pay for work in traffic situa[ions. yes OS Longevity Pay Bonus based upon length of County service. Yes FOS Fire Mgmt Educ Incentive 5% permanent Educa[ional Incentive for Fire Mgmt yes 06 Career Incen[ive Similar to Longevity Pay yes F06 Fire Mgmt Educ Incentive 2.5% for Fire Management Employees only yes 07 Career Incentive CTG Similar to Longevi[y Pay yes F07 Fire Mgmt Educ Incent Cont Additional for Fire Management Employees only yes OS Management Incentive Similar [o Longevity Pay yes FOS Fire Mgmt Longevity Pay Fire Managemen[ Employees Distric[ longevity yes 09 Assessors Education Bonus for achieving professional certification for certain employees. Yes F09 Fire San Ramon Longevity San Ramon Vallcy Fire Longevity ~ yes (0 Holiday Pay Pay for work on a scheduled holiday. Yes Fl0 Fire Holiday Pay Holiday pay for San Ramon Valley Fire. - yes I 1 Agric.Differential For possession of Commisioner License yes l2 Wght/Meas Incentive For possession of Weights and Measures License yes * 13 Lump Sum Payment yes 14 Nurses Weekend 6onus Pay to nurses who work a weekend shift yes 15 Holiday Pay (1996) Pay for hours not otherwise scheduled to work. yes I S Search Wlrrant Pay (1997) Animal Services employees for special nssignments yes 16 Nurses Longvity Same ns Management Pay . yes U Watch Comm~nder Safety cntegory, form ofshift differential yes 18 ~ Mental Hlth Lead Diff. Paid to about 20 men[aI hlth lead positions in ~ ~ mgmnt., Local I and I.ocal 535 under terms of an MOU for unit leadership in 24 hour institutions. yes * 19 Call Back/Weekend Pay to med. Personnel if called in on weekend or , After hours due to patient illnes. yes 20 Scheduled FLSA Overtime that's normally expec[ed to be worked~ yes F20 Fire Scheduled FLSA Pay Scheduled FLSA pay paid as a flat amount no 21 FLSA Overtime - no ~ 22 Overtime Adj. Prior Yr. Payroll adjusting enhy no 23 Overtime Adj. Curr. Yr. .Payroll adjusting entry yes 25 Gross Pay Adj. ~ Used for regular or differential pay missed in ~~ prior periods.- Had been used in pas[ for other, i non-includible pay items which will now be ~ reported under Code 02 - . ' no 26 AWOP Reported as a negative number. , no . 27 #2 Base Pay Used when an employee works a portion of a month ~ a[ different pay rate. Working out of class or mid-month promotions. Full new base is already included in Base Pay. ~ yes F27 Fire ALSEC Paramedic 10%differential to qualified paramedics assigned to . Advanced life support Engine Company no 28 #3 Base Pay ~ no 29 Furlough ~ ~ yes , 30 Training Diff. Flat mon[hly amount paid ro Sheriff staff for periods they train staff. ~ ~ , yes F30 Fire Paramedic Tnining Eor ail paramedic training on duty yes 3l BLS Cert-Fire Basic Life Support Training bonus yes F3l Fire Basic Life Support BLS for San Ramon Valley Fire only yes * 32 On Call Pay Pay fbr being in "on call" sta[us. 2 Yes P32 ~ire Advanced Life Support ALS tor San Ramon Valley Fire only no " new On-Call Overtime Pay for work when actually called in while in "on call" status. yes 33 EMT Diff-Fire Einergency Medical Technician bonus yes 34 , ER Bonus Emergency room differential no 35 Workers Comp Pay Paid by WC on accoun[ of illness and in lieu of salary. Nottaxed yes 36 SR Fire Ret Alb[ Amount paid to San Ramon Firefighters as a result of converting from 95% subvention w/o 414(h)(2) to 414(h)(2) with no subvention. yes F36 SR Fire Ret Allot Off set to retirement deduc[ion - SRVF only yes 37 Word Processing Pay for work on keyboardNDT's yes 38 VDT diferential Pay for work on keyboard/VDT's. yes F38 fire Sched. FLSA OT SRVFD only - scheduled FLSA overtime yes 39 Prof Acct Differential CPA/CIA/CMA certifica[ion ~ no 40 Reserve Pay ' . The regular pay of hourly firefighters working as Reserves. Hourly firefighters are not covered by CCCERA. No F40 Vol/Reserve Firefighters ReserveNolun[ary Fire Fighter pay. yes 4l OES Differen[ial Pay for assignmen[ to Office of Emergency Services. yes , 42 Grade All Differential Pay for work on a particular piece of equipment. yes 43 Investigator Pay Paid to SherifPs investigators. yes 44 Charge Nurse Diff Assignment to charge nurse duties. yes 45 Building Inspector Diff. Self-explana[ory yes 47 Acting Pay Pay for work in a[emporary assignment. Currently paid to San Ramon firefighters ~only. . Yes F47 Fire Acting Pay Acting Pay for firefighters - San Ramon and Rodeo Fire only yes 48 Performance Stipend ~ . yes d9 Double Shift Premium self explanatory yes * 50 Other Ret Base Pay Miscellaneous pay items which are to be . included in retirement compensation. This code . is [he "companiod' to Code 02. 3 yes 52 ShiR Pay yes 53 Shift Pay Adj. ~ ycs 54 Hazard Duty Pay • yes 55 ~ Hazard Pay Adjushnent yes 56 Doard and Commission yes 57 Bilingual Pay yes 58 Truck Allowance no 59 Mgmnt Disability Pay ~ no 60 Court ReporterPay yes 62 Sale of Vacation no 63 Vac/PTO Payoff yes F63 Fire S[andby Diff. yes 64 Uniform Allowance yes F64 Fire Investigation standby yes 65 Struc[ural Engineer yes 66 Haz Mat yes F66 Fire Investigation standby yes 67 Officer in Charge yes F67 Fire Recall & Standby Pay for working any shiR after 5:00 p.m. Adjustment to Shift Pay previously recorded. Pay for exposure to hnzards on thejob. ~ Adjustment to Hazard Duty Pay Paid [o Board of Supervisors while "sitting" in Ihe c~pacity of a cominission. Also paid to Ret. Bd. Sheriff, Planning Dept. and Transportation Dept. Bonus for being bilingual in specified positions Received by 7 Animal Services and Heal[h Services employees for using a Iruck while commuting to and from work. Payments under a long-term disability insurance program for managemen[ employees. Per diem paid [o hourly court reporters not in the . Retirement System Value of vacation time sold back to county annually Lump sum of accumulated,.unused vacation, paid upon termination, that was NOT earned in the final compensation period. See also Code 80. Standby at 5% of reg pay- San Ramon Valley Fire District only Pay in recognition that uniforms must be worn for the Job. Paid to non-safety employees: animal services, Plumbers, painters, etc. Local 1230 #29 monthly pay diff for Fire Inspectors assigned to participate inlhe Fire Investigation off-duty,Standby Team Pay for achieving/maintaining this certification. Pay for working with hazardous materials Local 1230 #29 monthly pay diff for Fire Inspec[ors assigned to participate in the Fire Investigation off-duty Standby Team Self explanatory Local ~1230 Pire inspecrors assigned [o pTRicipate in the Pire Investigation Off-duty Standby yes 6S Standby Diff. Similar to On Call pay 4 yes ~ no no no yes yes yes no no no yes yes yes F68 ~ire Investigation s[andby Local 1230 #29 monthly p1y diff for Fire Inspectors nssigned to participate in the Fire Investigation Off-duty Stlndby Team 70 Miscellaneous Being phnsed out. Payroll reporting s[aff have .. been advised to use Code 50 for includible pay itents and Code 02 for non-includible pay items. 71 Pay in Lieu ~ Extra amount received by employees who dodt receive regular County 6enefits and aren'[ covered by CCCERA 72 Sickleave Payoff Payment, if made a[ all, is made only to members ~ who terminate and [ake a refund of their account. 73 Physical Fitness For safety members 74 Crt. Appearance Pay (1996) Self explanatory ~ 74 Advncd. Life Support(1997) Pay for achieving/maintaining this certifica[ion. 75 FICA ~efund 76 1-lospital Contract Pay ~ ~ . 77 Contract Pay - ~ 78 Uniform-Safety Pay in recognition that unifortns mus[ be wom 79 Special Bonus 80 Vac/PTO Payoff yes 83 Evening Clinic Bonus yes ~ 84 Holiday ovrtime adj. yes 85 Graveyard Pay no ~ 86 SDI Buyback yes 87 Rad/Angio Pay yes 38 Flex ~4edical Refund 7'es 89 ~ledical Reimbursemen[ yes 90 Phys.~Veekend Rounds yes 94 IL~! Hospital Diff. for the job: safety members Used to pay bonuses for special assignment. Lump sum of accumulated, unused vacation, paid upon termination, tha[ was eamed in the final ~ compensation period. See also Code 63. Similar to shift differential. Adjustment to Holiday Pay Similar to shift differential. Offsetting payments in the state disability insurance program. Not a wage item. A fonn of hazardous duty pay. Used in `94-'96 as a cash alternative to medical expenses. ~ Used in `94-'96 along with pay code 88. A form of shiR differential for physicians. Registered nurses ~ 5 yes 95 Incident Response Team Pay for serving on this team. yes 96 Lead ~Vorker Bonus self explanatory. No --- Employervpaid member retirement wntributions No --- Employervpaid insurance benefits. * SPEC[AL NOTES: 13 We understand that this pay item is used to reflect a variety of lump sum payments not otherwise given their own code. This pay item should be used in the future for only those lump sum pay items which are includible as compensation under the Board's policy. ~ 19 We understand that this pay item has been used to report time both scheduled and unscheduled. In this pay item should be used to report pay for scheduled work on a weekend. 32 The payroll system will have to distinguish between the pay for being in "on call" status (which is includible) versus the additional pay received if an employee is actually called in to work (which is not includible and will need a new pay item code.). 50 This Code and companion Code 02 were created from Code 70~[o dis[inguish between miscellaneous ~ pay items which should be included in compensation and those which shouldn't. Included here are such miscellaneous pay i[ems as the coroner differential, "SIT" differential paid to two employees, added pay for serving on commissions and/or boards, e[c. Opdated 3/17/99 Implementing the "Ventura Decision" [ncludible/Excludible SPECIAL DISTRICT Pay Items April 14, 1998 Revisions: 1/27/99, 8/4/00(City of Pitts) BETHEL ISLAYD MUNICIPAL IMPROVEMENT DISTRICT Included Pav Item Exolanation ~ yes Regular Pay Regular straight time hours. yes Bonuses Bonuses paid at various times of the year. . no Overtime Not allowed per Ventura decision/Retirement Board Policy. yes Sick Leave Used Six days/year earned. ~ no Sick "Cash OuP' No annual payoff allowed per District. 30 day maximum ~ accumulation. Applied towards re[irement only (add'I service credi[). yes ' Vacation Used Vacation hours. yes Vacation "Cash OuP' ~~ Annual sell-back allowed per District policy. Employees should [ake ~ vacation annually, but may cash out amount not taken. yes Vacation Payoff Lump sum of accumulated, unused vacation, paid upon [ermination that was eamed in the final compensation period. no Employervpaid member retirement contributions no~ Employerpaid insurance benefits BYRON-BRENTWOOD-KNIGHTSEN CEMETERY D[STRICT Included Pav I[em ~ Exolanation yes Regular Pay Regular straight time hours. ~ ~ . yes Vacation Used Vacation hours. yes- Vaca[ion Payoff Lump sum of accumulated, unused vacation, paid upon termination that was earned in the final compensation period. yes Sick Leave Used Sick hours. . yes Sick Payoff Lump sum of accumulated, unused sick time, paid upon termina[ion that was eamed in the final compensation period. Can be paid off in , full or for a portion of it; remainder applied towards retirement. no overtime no Employervpaid member retirement contributions no Employervpaid insurance benefits CENTRAL CONTRA COSTA SANITARY DISTRICT [ncluded Pav Code Pav I[em Explanation yes AA, I 1 Administrative lelve Three days leave for MS/CG or five days leave for Management [o be used a[ employees' discretion per mntract agreemen[s yes AB,23 Birthday Holiday General employees receive a paid leave day for his or her birthdly per contrnct ~greement. ~ CENTRAL CONTRA COS'PA SANITARY DISTRICT (con[inued) Included Pav Code Pav Item Gxolanation yes CR Capital Regular Employee's regular time billed ro a specific capital project. yes AC,7 Comp Time taken Compensation in [ime off in lieu of pay. (part of regular pay-internal tracking) yes AH,G Holiday All Distric[ employees receive 13 paid holidays a year per con[ract agreements. yes !0 Holiday Comp taken In lieu of pay, employees may bank holiday time worked to be taken at a later date. yes IS ]ury Duty [fan employee is called forjury duty, he/she may ei[her take the time off with pay and [urn over [o the District any monies received, or ~ ~ he/she may take vacation leave or leave without pay and keep all the monies paid to the employee. yes 19 Military Leave Employees who are assigned ro military duty are entiqed to military leave in accordance with the provisions of applicable state laws. yes 1 Regular Hours The normal work week for mos[ full-time, non-shift employees is eight hours. per day, Monday through Friday. yes 21 ~ Other authorized absence Paid time off [ha[ does not fall into nny other category - sometimes ~ used to pay someone awaiting disciplinary action. yes ~ AS,9 Sick Leave & Adj. Curtent regular or probationary employees, hired by the District prior ' to May I, 1985 earn fifteen days sick leave per year. Regular or probationary employees hired after May 1, 1985 eam twelve sick days per year. yes SA Sys[em Adjustment This code makes up the difFerence between monthly hours compared to 1733333 hours in order to create a full monthly salary amount. ~ yes AV,B Vacation & Adj. Current regular or probationary employees, hired by the District prior ~ to May, l, 1985 earn [en hours of vacation~per mopth plus additional allowance for longevity after 5 years. Regular or probationary ~ employees hired after May ], 1985 earn 6.67 hours of vacation per month worked 0-3 years, and ten ~hours of vacation per month worked 3-5 years, plus addi[ional allowance for longevity after five years . worked. Vacation payoff includible to the extent tha[ it was earned in ~ the final compensation period. yes LP Longevity A two and one-half percent career service pay increase will be granted to employees after 10 years of employment with the Distric[. yes RD Registration Differen[ial Salary merit increase ro regular employees who achieve registration or license as Professional Engineer, Land Surveyor, or Certified Public Accountant while employed by the District in a position not requiring such a registration or license. ~ yes RS Retirement Subv(>30yrs) District employees who were members of CCCERA on or prior to . March l, ] 973 and who have vested thirty years service in the Retirement Plan shall be entitled to receive a cash supplement to their . ~ compensation equivalent to and in lieu of any District payment granted _ and made as a portion of employee retirement contributions to the retiremen[ program. ~ yes 5 Nigh[ Differential Night shift different~al applies only to employees who are regularly scheduled to work night shift. The rate of pay is determined by increasing the basic hourly salary for thejob by seven and one-half percent. CENTRAL CONTRA COSTA SANITARV UISTR[CT (con[inued) Inchided Pav Code P~v Item Gsolanation ~ yes OC Out of Class ' A temponry assignment where an employee works in a higher classification in [he absence of [heir supervisor, when~the supervisor is nbsent for one or more continuous weeks. The~employee shall receive a minimum of one salary step. Or, when a supervisor is absent for one , or more con[inuous weeks and where more than one employee is assigned ro Ihe supervisor's responsibilities at differen[ times during the absence, which may be less than one week per employee, then those employees shall receive a minimum ofone salary step for [he actual hours worked in the higher classification. yes 12 Stand-by Employees requirerl to be on Stand-by Call aze generally on call once every [wo months for one week. The employee on Stand-by Call receives nine hours extra overtime pay (at one and one-half times Ihe basic pay) for the week on call. Pumping S[ation Operators receive eleven hours extra overtime pay for [he week on call. no U Stand-by Earned (0/T) In addition to the basic stand-by compensation, the employee receives a . minimum of three hours' pay at time and one-half for each initial call. [f a call requires over three hours, the employee receives time and one- - half for [he actual time worked. yes 4 Swing Differential Swing Shift Differential applies only to employees who are regularly scheduled to work Swing Shift. The rate of pay is determined by increasing the basic hourly salary for [he job by five percent. yes CI,C2,C3 Cafe[eria Plan Cash MS/CG employees are provided $170 per month and Managemen[ employees are provided $375 per month for use on the Cafeteria Plan or to be taken in cash as an option. - yes MW Medical Waiver ~ Employees having dual coverage under a health insurance program may withdraw from the District's health insurance coverage and, in lieu of such coverage, receive additional monthly compensation in the amount of $140 effective May l, 1996. no 50 AWOP Absent wi[hout Pay - reported as a negative number. ~ no CO Capital Project O/T-150% Not allowed per Ventura decision/Retirement Board Policy. no CO Capital Project O/T-200% Not allowed per Ventura decision/Retiremen[ Board Policy. no 13 -Comp Time Earned ~ Compensarory time for overtime worked at the rate of time and one- ~ . half hours may be accumulated as "Eazned Overtime," to a maximum of forty hours per year and eighty hour limit of Earned Overtime taken per year. no 16 Comp Time Earned-200% Compensatory time for overtime worked on holidays at [he rate of double time hours may be accumulated as "Eamed Overtime," to a ~maximum of forty hours per year and eighry hour limit of Earned Overtime taken per year. yes 3 Holiday Overtime All regular employees who are requrred [o work on a holiday, will be ~ paid at the rate of time and one-half the normal regularly assigned basic pay rate in addition to the normal monthly pay except for New year's . Day, Thanksgiving Day, and Christinas which will be paid at a double- time rate in addi[ion to Ihe normal monthly pay. no 3 Eloliday Overtime . All regular employees who are authorized to work on a holiday, will be paid at the rate of [ime and one-half the normal regularly assi~ned basic pay rate in addition m(he normal monthly pay except for New year's Day, Thanksgiving Day, and Christmas which will be paid at a double- . time rate in addition [o [he normal monthly pay. CENTRAL CONTRA COSTA SANITARY DIS7RICT (continued) Included Pav Code Pav Item Gxolan~tion yes 20 fioliday Comp Barned Holiday Compensatory Time is earned when an employee's regular day . off falls on a holiday. Earned at the rate of straight time and time off is given at the rate of straigh[ [ime. (part of regular pay-in[ernal tracking) no MS Manual Salary Adjustment Adjus[s mon[hly salary when an employee is raised to a higher step if Ihe raise was received in [he middle of[he paycycle. Full monthly salary at the higher amount reported to CCCERA. no IS Night Overtime Night overtime is paid based on [he employee's basic salary. no 2 Regular Overtime No[ allowed per Ventura decision/Retirement Board Policy. no 12 S[and-by Credit (Comp) Compensatory time eamed for stand-by O/T eamed [o be used as [ime off. no 14 Swing Overtime Swing overtime is paid based on the employee's basic salary. yes none Provisional Appointments A temporary assignment for a period of more than 30 days generally , not to exceed six months duration, where an employee assumes all the . responsibilities of [he higher class. no none Contributed Time Vaca[ion or Comp time that is donated or contributed by another . employee and becomes the sick time of the recipient (Per Re[irement Board action of March 10, 1998) yes none Vacation Cash Ou[ All employees may sell back vacation time on an annual basis , however one bargaining group may only sell this time after showing economic hardship. All annual vacation sell back is includible for retirement purposes per Retiremen[ Board action of March 1Q 1998. yes none Sick Leave Payoff Central San has a collective bargaining agreement item that allows its' employees to receive~cash for 85 %or 40%oftheir unused sick leave ~ balances at termination. Per Retirement Boazd action of April 14, . 1998, [he payoffto the employee is included iri final compensation [o Ihe extent of [heir annual accrual for sick leave and the full amount of ~ ~ sick leave on [he books is applied as additional service credit for retirement purposes. no none 401(a) Contributions District contributions [o employees deferred eompensation account- ~ payments in lieu of District con[ribu[ions [o Social Security.. yes none Meal Allowance Amoun[s paid to employees as meal allowance. No expense reimbursement is required to receive these monies. (Specifically, $12 . received for meals) no Employer-paid member retirement contributions no Employer-paid insurance benefits COYTRA COSTA MOSQUITO 3c VECTOR COYTROL DISTRICT Included Pav Item Exolanation yes Regular Pay Regular straight time hours. yes Auto Allowance In lieu of travel - curzently affects one employee. ~ yes Standby Pay On-call (or emergency response. (this pay item is seasonal, most ~ employees elect to accrue comp time, but may elect to be paid) CONTRA COSTA MOSQUITO 3c VECTOR CONTROL DISTRICT (continucd) Included Pav [tcm Gxnlan~tion yes Per Diem In effect 7/U97 thru 12/31/97 only. (diswntinued) yes Vacation Payoff _ Lump swn of accumulated, unused vacation, paid upon termination [ha[ wns earned in the final compensation period. . no Overtime No ordinarily expected overtime. no Employer-paid member retire~iient contributions . no Employer-paid insurance benefits ~ . CONTRA COSTA COUNTY HOUSING AUTHORITY DISTRICT [ncluded Pav Item Exolanation yes Base Salary This includes regular pay for hours worked and paid holidays, [RC 125/Cafeteria Payments which are employee pre-tax contributions for ~ medical and dependent care expenses, and U[ility Reading time. Video display/Word Processing differentials were folded into regular base pay salary schedule 6-1-93. yes ~ Longevity Pay . Payment of a 2.5% difl'erential [o managemen[ employees wi[h ten (10) years or more of service. ~ . yes Au[o Allowance Payment [o designated management employee(s) for auro ex ense in - p lieu of "agency vehicle use". ' ~ yes Sick Leave "Cash OuP' Payments for accrued sick leave hours in excess of the minimum . [hreshold set by [he Housing Authority (wrrenNy 200 hours); paymen[ . not to exceed 40 hours; ~ - ~ yes Vacation "Cash OuP' Paymen[s for acerued vaca[ion hours. Limited to 50 % of the maximum annual vacation accrual per calendar year. yes Bi-lingual Pay ~ Payment differen[ial to county certified Linguist. yes Terminal Leave Payments Final/Last payments to employees who cease to be employed with the agency. Payment consists of all Annual Leave and Personal Holiday Leave on record at termination. Retirement benefit is limi[ed to a maximum ofone (I) year's accrual. ~ yes Acting Pay Temporary assignmen[ working in a higher or different classifica[ion. no - overtime ~ no Employer-paid member retirement wntributions no Employer-paid insurance benefits DELTA DIA6L0 SANITATION DISTRICT ~ Included Pav Code Pav Item Exulnn~tion yes 001 Regular Iiours ,~ ~ Regul~r straight time hours. yes 005 Holiday Hours Straight time pay for holidays. ~ yes 007 Tnining Hours Straight time pay for training/seminars. ~ yes 010 Union WorWO&M Straight time p1y for hours spent on negotiations. yes 012 Union WorWP&T Straight [ime pay for hours spent on negotiations. yes 013 Union Work/Management Straight time pay for hours spent on negotiations. yes 014 Negative Pay Adjustment Used to do negative adjustment for overpayment of regular hours. yes 015 Pay Adjustment Retroactive increase for regular hours. yes 018 , Salary Continuation Special payment for medical leaves/reduces use of employee's leave banks. This enables an employee to receive up to !00% of regular salary while on a medical leave-combines with Worker's ~ Compensation, SD[ and employee sick leave not to exceed normal salary. yes 031 Vacation Used Vacation hours. yes 04l Sick Leave Used Sick leave hours. ~ yes O51 Comp Time Used Compensatory time hours, not cash payment. yes 061 Floating Holiday Used Floating holiday hours. yes 063 Administrative Hours Used Administrative leave hours. yes 070 Bereavemen[ Leave Straight time hours while on bereavement leave. yes 07I Jury Duty Straight [ime hours while onjury duty. yes 072 Other Leave Hours Straight time hours for special circumstances. yes 073 Military Leave Straight time hours while on reserve duty. yes 081 Benefit Op[ion 2-10% Deferred Compensation Benefi[. An additional pay for some bargaining groups-is trea[ed as part of regular salary bu[ there are . some s[ipula[ions as to a percentage that must be deferred into a Section 457 Plan. yes 085 Indus[rial Injury Straight [ime pay for on thejob injury no[ yet eligible for worker's ~ compensation. yes 009 Standby Pay One hour of pay for each four hours of s[and-by in addition to normal wages. yes O16 Out of Class Compensation for working in a higher class or "acting pay". yes 020 Car Allowance Monthly allowance for Distric[ use of employee's vehicle. yes 032 Vaca[ion Sold Accrued vacation hours sold. Opera[ions and Maintenance Group cannot accumulate more than [wice Iheir annual acerual ra[e nnd do not have the option to sell vacation leave. The o[her bargaining ~ gro~ps have to~ meet certain stipulations butare allowed to sell up to their annual nccrual r~te (80 to 200 hours) depending on length of service. 6 . ~ DCLTA DIA6L0 SANITATION DISTRICT (contiuued) Included Pav Code Pnv Item Esolan~tion ~~~ yes ~ 032 Vacltion Payoff Lump sum of accunmla[ed, wmsed vacation, paid upon terminn[ion tha[ was eamed in Ihe final compensa[ion period. ~ yes 042 Sick Leave "Cash OuP' Annual incentive for non-use of sick leave (maximum eligible to be ~ sold = 40 hours). yes O80 Medical In Lieu Payment in lieu of District's medical insurance. yes 090 Swing Differen[ial Additional amoun[ per hour for s[raight time work during "swing" shift. yes ~ 092 Grave Differential Additional amowit per hour for straigh[ time work during "grave" shift. yes SA ~ Suggestion Award Award for money saving and safety related implemented suggestions. yes TB Trail Blazer Award Aivard for implementing new ideas. ~ no 002 Overtime Hours LS time hourly rate for hours worked in excess of"regWar" hours. no 003 Part Time Hours Hours for employees that are not participants of CCCERA. no 004 Double Time Hours 2A times hourly rate for hours worked in excess of 12 hours in a day. no 008 Training Overtime I.5 time hourly rate for hours worked in excess of "regular" hours for training. no 01 I Overtime Negative Adj. Adjustment for overtime oyerpaymen[. ~ _ no 017 Overtime to Comp Time Only affects overtime hours (is for budget distribu[ion purposes). no 033 Vacation Catastrophic Dona[ion of Vacation Hours [o a Leave Bank for Catastrophic Leaves. Donations no 043 Negative Sick Leave Used Adjus[ment of sick leave bank.. no 052 Compensatory Time Sold Compensatory hours sold (same as overtime wages). no 083 Commute Allowances For ta~cable purposes only. no 084 Group Term Life Insurance For taxable purposes only. ~ . no 091 Swing Differential on O/T Addi[ional amount per hour for overtime work during "swing" shift. no 093 Grave Differen[ial on O/T Addi[ional amount per hour for overtime work during "grave" shift. no LT L/T Disability Advance Advance ofthird party payments (employee full.wages already being reported. no WC Worker's Comp Advance Advance of third party payments (employee full wages already being ' reported. ' yes 006 Holidny Overtime Holiday is part of normal work schedule. no 00G Holiday Overtime Holiday is not part of normal work schedule. no Employer-paid member retirement contributions no Employer-paid insurance benefits 7 DIABLO WATCR DISTRICT Included Pa ly tem . yes ~ Regul~r P~y no Overtime no Comp Time Paid yes HoliAays no Holiday Overtime yes Vacation Used yes Vncation Payoff yes Per Diem Meal Allowance yes Sick Leave Used F,xol~nltion 2egular straigh[ time hours Not allowed per Ventura decision/Retirement Board Policy. Paid a[ time worked, at end of year or upon termination of employment. Ten holidays observed by the Distric[. Not p1rt of regular work schedule. Vacation Hours. ~ Lump sum of accumulated, unused vacation, paid upon termination that was eamed in the final compensation period. Amoun[ paid to employees as Per Diem. (Specifically, $9 received for meals) Sick leave hours. - yes Bereavement Leave Straight [ime hours while on bereavement leave. yes Jury Duty Straight [ime hours while onjury duty. ~ no Employer-paid member retirement contributions ~ no Employer-paid insurance benefits IRONHOUSE SANITARY D[STRICT Included Pav Item ,yes Regular Pay no Overtime yes ~ Vaca[ion Used yes Vacation Payoff yes Sick Leave Used yes Standby Pay Explana[ion Regular straight time hours . ~ No[ allowed per Ventura Decision/Retirement Board Policy. Vacation hours. Lump sum of accumulated, unused vacation, paid upon termination that was earned in [he final compensation period. Sick leave hours. Certain employees are assigned standby on a rotating schedule. (also known as "on call pay") no Employer-paid member retirement contributions no Employer-paid insurance benefits CITY OF PITTS6URG Included Pav [[em yes Regular Hours yes Educational fncentive Bsplanation Regular straight time hours. Safety only- Peace Officer Standards & Training (POST) Certificates. 8 CITY OF PI'1'TSQURG (continuccl) Included Pnv Item - yes Dept Head Auto Allowance yes Other Auto Allowance yes Holiday Pny yes Longevity Pay ' yes Lump Sum Paymen[s yes Management Incentive yes Safety Uniform yes Uniform allowance yes Standby Pay yes Pay for Performance yes Shared Savings Pay Yes Sick Leave Incentive (Added 8/4/00) yes Medical & Dental Altemative yes Vacation "Cash OuP' yes Vacation Payoff no Overtime Gxplanation Previously ~paid thru Accounts Payable. - For other than depC heads. ~ ~ Police officers required to work holidays. Paid to Ihose hired prior to December 5, 1970 - 5% after I S years of service and 7.5 % after 20 years of service. Re[ro for contract settlemen[s or o[her lump sum paymen[s. Police Chief and Commanders only. Sworn Officers only. _ Non sworn personnel. Emergencies may arise in city operations, so departmen[ heads shall prescribe stand-by service required to meet [he needs of the city. Based on prior perfortnance. Pay cannot exceed the value of 10% of the employee's base rate calculated for a three month time period. Recognize and reward outstanding performance while s[imulating creativity and initiative in the performance of public services. Employees who use no sick leave in any fiscaf quarter have 4 hrs credited towards vacation up to a maximum of 16 hrs per year. Payment in lieu of inedical/den[al coverage. Annual vacation can be sold back up [o SO hours in a 12-month period. Lump sum of accumulated, unused vacation, paid upon tertnination tfiat was eazned in the final compensation period. no Employer-paid member retirement conhibutions , no Employerpaid insurance benefits RODEO SANITARY DISTRICT Included Pav Item ~ yes Regular Hours yes Swing Shift Differential yes Holiday Hours no Holiday Overtime yes Acting Pay yes Sick Leave Used yes Vacation Used yes Vacation payoff Exnlanation Regular straight time pay. In wntract, but nobody currently earning this. Straight time pay for holidays. Not part of regularly scheduled hours. , Tempor~ry assignment working in a higher or different classification. Sick hours. Vacation hours. Maximum accrual of30 days, must use, be paid offor lose those hours in excess of 30 days (payment allowed to the extent that vacation time was eamed in the final compensation period. 9 RODEO SANITARY DISTRICP (continucd) Induded Pav Item Explanation no Employer-paid member retirement contributions no Employer-paid insurance benefits E\CLUDIBLE FOR ALL DIS'PRICTS no Employervpaid member contributions no Employer-paid insurance benefits ~: 10 ~ ' ~ Foa Youa Ir+rowa~norv ¢ areuwm wa icrn~ MEi.mens ov Carrra~ Cosr~ Courm Fi.wwrrFS' Rmae.m+r Asocunw. CCCERA BoaRU PassES PouCY RESOLUTION TO COMPLY WITH RECENT CALIFORNIA SUPREME COURT RULING On December S, 1997, the CCCERA Board of Trustees met to discuss Ihe details of the Califomia Supreme Court's decision regarding a case involving Ventura County's Board of Retirement (~ ~ Bach.ground story below). At that. meeting, the Retiiement Board unanimously adopted a.policy resolution which oudined the general principals to be applied in detertnining which pay items are subject to retirement contributions and included in pension calcula- tions. htembers who are paid on the County Payroll System will have their wntributions recalculated beginning in the February 10, i99$ paycheck. Members who are employees of Special DisUicfs will also see changes in their February 1998 paychecks. It is impoRant to note that the foltowing policy dces not increase every member's conUibution rate. Rather, the salarv base used to calculate an individuaPs retirement contributions and bene6ts has been e~cpanded. VNiile many of our members will see a diFference in their Febn~ary lOth take-home pay, other members will not be affected. by this new policy. The following four guidelinet will be used by the Retirement Office to detercnine which pay items are subject to retirement conUibutions. For a detailed list of irrd:rded and excluded compensation elements, please tum to page 2. 1. Compensation includes all payments for services performed. All cash payments given either For services perfocmed or for special skills or qualifications (i.e., merit pay, longevity pay, standby pay, bilingual pay, educational incentive pay, etc.) a~e inc(uded in compensation. 2. Com ~ensation does not include °the monetary value bf other advantages furnished to a member," bui does include cash payments in lieu of such o hei advantages. I~kind ben~ts and reimbursements for job-related eapenses a excfuded. Hmvever, cash payments for i[ems oF "advantage" tHat the employee would othenvise purchase with hisAier salary are included. 3• "Overtime" compensation is not included in compensation earnable if it is in excess of what is considered normal working hours. If the time worked is ordinarily expected to be worked, then it is included even if it is called "overtime" for pay pwposes. Receiving overtime payments in a lump-sum does not change their status as included if they are accrued for time regularly worked and simply withheld ro a later date within the same year. 4. Remuneration paid in cash for time earned is considered "final compensation" and is limited by the following: M annual cash-out of accrued time, such as vacation and holiday leave, is included. A cash-0ut of accrued time at termination is included only iF it is paid in the focm of a lump sum and if it represents time eamed during the final compensation period. The resutt of these additlonal contribations is that our affected members final pensions will increase. The chuiges described in this newsletter are a result of a recent Ca(ifomia Supreme Courc ruling in Ventura County DeouN Sheriffs' Association et al v Boazd of Retirement oF Ventura Cou~ yt Emolovees' Retirement Association NCERA) and County of Ventura The lawsuit was brought by the Ventura Deputy Shecitfs' Association against the VCERA and the County to prompt them to inciude ceRain cash payments to employees in "final compensatiod' for pu~poseso€ ., calculating retirement benefits. The impodance of the Supreme Court's ruling in favor oF the Ventura County Deputy Sheriffs' Association is that if an item is paid in cash, it is generally included within the definition of compensation. Thus, mntributions to retirement should be withheld From almost all cash payments, and these cash payments should be included when calcu- lating retirement benefifs. On the other hand, if the payment is a service or non-cash benefit, it is excluded from the compensaUon calcula[ion. Additionally, oveo- time pay above normal working houa;. is excluded from the compensatlon calculation by this ruling. The Supreme Court did not say if this ruling will be applied retroac- tively. As a result, Ihe CCCERA Board of Trustees is working diligendy with its independent legal firms to detem~ine when and how to apply this mling retroactively V/hen diis situation is simplit`ied, we will share ihe infortnation with you, our members. This special edition of FYI was published by Contra Costa County Employees' Retirement Association 1355 Willow Way, Suite 221, Concord, CA 94520 •(510) 646-5741 • Cali or write us with your questions. We are here to help! SPECIAL EDITION-Feexu~ar'98 CHANGES REGARDING INCLUSION OF SPECIFIC COMPENSATION ELEMENTS The Ventura County ruling caused the Contra Costa County Employees' Ret'vement AssociaGon to redefine which pay items' are included as "compen- sation" when calculating retim.~nent conVibutions and 6enefits. The following tables ouUine which pay items will now be included and which will be excluded From ietirement contribution calculations. Please contact the CountyAudiror or}rour employer Payroll Office if you have questions regarding your specific paycheck. , , PAY ITEM Departrnent Head Auto Nlowance Longevity Pay Career Incentive Career Inc-Ctg ManaQement Incentive IAgric Comm Crt ! WghVMeas. Certificate Lump Sum Payment (Retro) Nucse Weekend Bonus Search Warrant Bonus CNA (Nurses) Longevity Pay Watch Command Mental Nead Lead Differenti Cail Back DifTerenflal Scheduled FI.SA #2 Base Pay Training DifTerential ' BI.S Certificate-Fire On Call Pay Truck Allowance EMT Differential-Fire Sa(e oF Vacation --~ay- ---- ~Jnffocm Al~owance Pay -- - Ret Allotment Structural Engineering Word Processing Differential Certificate VDT Differential ~ Hazardous Material Differential I Yrofessional Accounting OFFicer in Charge ~Yk ntf~! Standby Differential D~'ferential Sick Leave PayofF „ "~#~' kll Differenlial PFWD-Fitness ;•-:~tivestigaror Pay Advance Life Support ~ Nurse Differential Onifortn-Safety ~~~ling Inspector Differential Special Bonus AcGng Pay Evening Clinic Bonus Perfortnance Stipend Holiday Overtime Adjustment Double Shift Premium Graveyard Pay l Shift Pay Radio/Mgio Pay ShikAdjustment-CunentYeaz PhysicianWeekendRound Hazard Duty Pay RN Hospital Ditferentlal Hazard Pay Adjustrnent [nc Resp Tearn Board/Commission Pay Izad Worker Bonus ~ Bilingual Pay a PAY ITEM Taxable Auro FISA Ovectime Pay- -nni~cttEUUI~ -__.-. . _ Oveitime Adjustment-Prior Year Overtime Adjustment- Current Yeu Gross PayAdjustment., . AWOP Workers Comper~,. ny Reserve Pay Management Disabi(ity Pay Court RepoRer Pay Pay in Lieu Hospital Contract Pay Contract Pay SDI Buyback 'These pay items aze the names used on County Payrolls. Special Districts may also pay some or all of these pay items. CCCERA 1355 Willow Way, Suite 221 Conwrd; Galifornia 94520 e~~al Ed~t;or 5 p o~ FY i I ab°ut details on e ~nside feck ~~ntrib~ti ~eW paia ~u~atjOns. IRST CLASS SPOSTAGE PAID 4KlAND, CA RMIT #3729 945