Loading...
HomeMy WebLinkAbout26 - Approving Side Letter Agreements and AmendmentsQ SEW Pp�T CITY OF O � z NEWPORT BEACH <,FORN'P City Council Staff Report November 29, 2022 Agenda Item No. 26 TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: Barbara J. Salvini, Human Resources Director - 949-644-3300, bsalvini@newportbeachca.gov PREPARED BY: Barbara J. Salvini, Human Resources Director PHONE: 949-644-3300 TITLE: Resolution No. 2022-92: Approving Side Letter Agreements with the Labor Groups Representing City Employees, Approving a Second Amendment to the Key and Management Compensation Plan, and Approving Amendments to the Appointee Employee Agreements and Police and Fire Chief Agreements ABSTRACT: The City Council wishes to address continued inflationary pressures, including increased healthcare costs that City of Newport Beach (City) employees are experiencing, by either temporarily reducing employee retirement contributions or temporarily increasing monthly City contributions toward the employee Cafeteria Plan. RECOMMENDATION: a) Determine this action is exempt from the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) and 15060(c)(3) of the CEQA Guidelines because this action will not result in a physical change to the environment, directly or indirectly; b) Adopt Resolution No. 2022-92, A Resolution of the City Council of the City of Newport Beach, California, Approving Side Letter Agreements with the Labor Groups Representing City Employees, Approving a Second Amendment to the Key and Management Compensation Plan, and Approving Amendments to the Appointee Employee Agreements and Police and Fire Chief Agreements; and c) Approve Budget Amendment No.23-036 transferring $303,153.25 to various salary and benefit accounts. DISCUSSION: The City is currently in multi -year labor agreements with its employee bargaining units. The current Memoranda of Understanding (MOUs) cover wages, benefits and other terms and conditions of employment for these represented employees. Although Key & Management employees are unrepresented, their terms and conditions of employment are outlined in the Key and Management Compensation Plan (Plan) which is in effect through calendar year 2025. Also, in place are multi -year employment agreements with the city manager, city attorney and city clerk (collectively referred to as the "Appointees") and the City's police and fire chiefs which set forth the terms and conditions of their employment. 26-1 Resolution No. 2022-92: Approving Side Letter Agreements with the Labor Groups Representing City Employees, Approving a Second Amendment to the Key and Management Compensation Plan, and Approving Amendments to the Appointee Employee Agreements and Police and Fire Chief Agreements November 29, 2022 Page 2 Since the labor agreements, Plan and employment agreements were adopted or approved, healthcare costs have continued to rise. In response to these increases, the City Council wishes to offer temporary relief to City employees. Where needed, Side Letter Agreements (Side Letters) have been executed which, depending on the bargaining unit, provide for either a temporary reduction in employee retirement contribution or a temporary increase to the cafeteria medical allowance. The attached resolution, if adopted, will authorize temporary relief for represented employee groups who have executed Side Letter Agreements, Key & Management employees, the Appointees and the police and fire chiefs effective January 1, 2023 — December 31, 2024. If the City Council adopts Resolution No. 2022-92, City staff will work to implement the provisions as soon as practicable. FISCAL IMPACT: As a result of approving side letter agreements and amending the Plan, Appointee and police and fire chief agreements to provide for temporary relief in the form of a reduced employee pension contribution or increased monthly cafeteria allowance, the attached budget amendment will add approximately $303,153.25 to the budget. Future fiscal years' budgets will incorporate the related costs. ENVIRONMENTAL REVIEW: Staff recommends the City Council find this action is not subject to the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. NOTICING - The agenda item has been noticed according to the Brown Act (72 hours in advance of the meeting at which the City Council considers the item). ATTACHMENTS: Attachment A — Resolution No. 2022-92 Attachment B — Costing Summary Attachment C — Budget Amendment No. 23-036 26-2 ATTACHMENT A RESOLUTION NO. 2022-92 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT BEACH, CALIFORNIA, APPROVING SIDE LETTER AGREEMENTS WITH THE LABOR GROUPS REPRESENTING CITY EMPLOYEES, APPROVING A SECOND AMENDMENT TO THE KEY AND MANAGEMENT COMPENSATION PLAN, AND APPROVING AMENDMENTS TO THE APPOINTEE EMPLOYEE AGREEMENTS AND POLICE AND FIRE CHIEF AGREEMENTS WHEREAS, the City Council of the City of Newport Beach ("City Council") previously adopted Resolution No. 2001-50, the "Employer -Employee Relations Resolution," pursuant to authority contained in the Meyers-Milias-Brown Act, Government Code 3500, et seq.; WHEREAS, the City of Newport Beach ("City") promotes effective communication and collaborative working relationships with its employees to foster improved relations while balancing good management practices; WHEREAS, the City previously entered into a Memorandum of Understanding with Newport Beach City Employees Association ("NBCEA"), a recognized organization, for the term of January 1, 2022, through December 31, 2025; WHEREAS, the City previously entered into a Memorandum of Understanding with the Newport Beach Professional and Technical Employees Association ("NBPTEA") a recognized organization, for the term of January 1, 2022, through December 31, 2025; WHEREAS, the City previously entered into a Memorandum of Understanding with the Newport Beach Employees League ("League"), a recognized organization, for the term of January 1, 2022, through December 31, 2025; WHEREAS, the City previously entered into a Memorandum of Understanding with the Part Time Employees Association of Newport Beach ("PTEANB"), a recognized organization, for the term of January 1, 2022, through December 31, 2025; WHEREAS, the City previously entered into a Memorandum of Understanding with the Newport Beach Police Association ("NBPA"), a recognized organization, for the term of July 1, 2021, through November 30, 2025; WHEREAS, the City previously entered into a Memorandum of Understanding with the Newport Beach Police Management Association ("NBPMA"), a recognized organization, for the term of July 1, 2022, through June 30, 2026; 26-3 Resolution No. 2022- Page 2 of 6 WHEREAS, the City previously entered into a Memorandum of Understanding with the Newport Beach Firefighters Association ("NBFA") a recognized organization, for the term of January 1, 2022, through December 31, 2025; WHEREAS, the City previously entered into a Memorandum of Understanding with the Newport Beach Fire Management Association ("NBFMA"), a recognized organization, for the term of July 1, 2022, through June 30, 2026; WHEREAS, the City previously entered into a Memorandum of Understanding with the Newport Beach Lifeguard Management Association ("NBLMA"), a recognized organization, for the term of January 1, 2022, through December 31, 2025; WHEREAS, the City previously entered into a Memorandum of Understanding with the Association of Newport Beach Ocean Lifeguards ("ANBOL"), a recognized organization, for the term of September 13, 2022 through June 30, 2025; WHEREAS, the City Council adopted Resolution No. 2022-10 adopting a Key and Management Compensation Plan ("Plan") establishing compensation and benefits terms for unrepresented employees, including Executive Management, Administrative Management, Division Management and Confidential employees for the period January 1, 2022, through December 31, 2025; WHEREAS, the Police Chief and Fire Chief employment agreements each provide that their employee retirement percentage contribution is the same as that applied to their respective safety management unit members as set forth in a Council -approved Memorandum of Understanding; WHEREAS, the Assistant Police Chief, Assistant Fire Chief and Assistant Chief, Lifeguard Operations employee retirement contributions are the same as that applied to their respective safety management unit members as set forth in a Council -approved Memorandum of Understanding; WHEREAS, the City Manager, City Attorney and City Clerk employment agreements each provide that their employee retirement percentage contributions shall be a minimum of thirteen percent (13%); WHEREAS, the country has experienced rising inflation and healthcare costs since the Memoranda of Understanding, Plan, and employment agreements were entered into; WHEREAS, the City Council of the City of Newport Beach desires to amend the Memoranda of Understanding between the City and the recognized organizations (hereinafter "Associations") by approving Side Letters of Agreement which provide for either a temporary reduction in the employee retirement percentage contributions, or, a temporary increase in the City's monthly contribution towards the Cafeteria Plan as set forth in Exhibits A through J; 26-4 Resolution No. 2022- Page 3 of 6 WHEREAS, the City Council of the City of Newport Beach desires to amend the Plan to provide for a temporary reduction in the employee retirement percentage contributions for covered employees as set forth in Exhibit K; WHEREAS, the City Council of the City of Newport Beach wishes to amend the employee agreements for the City Manager, City Attorney and City Clerk to provide for a temporary reduction in the employee retirement percentage contributions as set forth in Exhibits L through N; WHEREAS, the City Council of the City of Newport Beach wishes to amend the employee agreements for the Police Chief and the Fire Chief to provide for a temporary reduction in the employee retirement percentage contributions as set forth in Exhibits O and P; WHEREAS, by adopting this resolution, the City Council of the City of Newport Beach intends to provide either a temporary reduction in the employee retirement percentage contributions, or, a temporary increase in the City's monthly contribution towards the Cafeteria Plan for employees as set forth in Exhibits A-P to be in conformance with the Memoranda of Understanding, Plan and Employment Agreements; and WHEREAS, by adopting this resolution, the City Council also desires to replace certain language contained in the existing Associations' Memoranda of Understanding, the Plan, Appointee Employment Agreements, and Police Chief and Fire Chief Agreements by adopting the Side Letters of Agreement, Amended Plan language, Amended Appointee Employment Agreements and Amended Police Chief and Fire Chief Agreements attached hereto as Exhibits A-P to serve as the controlling language for the remaining term of the respective Memoranda of Understanding, the Plan, Appointee Employment Agreements and Police and Fire Chief Agreements. NOW, THEREFORE, the City Council of the City of Newport Beach resolves as follows.. Section 1: The recitals provided in this resolution are true and correct and are incorporated into the operative part of this resolution. Section 2: The City Council hereby approves all the Side Letters of Agreement attached hereto as set forth in Exhibits A through J, which are incorporated herein by this reference. The employee retirement percentage contributions and/or cafeteria plan contributions referenced in the attached Side Letters of Agreement shall prevail over any previously adopted employee retirement percentage contributions and/or cafeteria plan contributions that conflict herewith. Section 3: The City Council hereby approves the second Amendment to the Key and Management Compensation Plan attached hereto as set forth in Exhibit K, which is incorporated herein by reference. The employee retirement percentage contributions referenced in Exhibit K shall prevail over any previously adopted employee retirement percentage contributions that conflict herewith. 26-5 Resolution No. 2022- Page 4 of 6 Section 4: The City Council hereby approves the Amendment to the City Manager's Third Amended and Restated Employment Agreement as set forth in Exhibit L, which is attached hereto and incorporated herein by this reference. The employee retirement percentage contributions referenced in Exhibit L shall prevail over any previously adopted employee retirement percentage contributions for the City Manager that conflicts herewith. Section 5: The City Council hereby approves the Amendment to the City Attorney's Seventh Amended and Restated Employment Agreement as set forth in Exhibit M, which is attached hereto and incorporated herein by this reference. The employee retirement percentage contributions referenced in Exhibit M shall prevail over any previously adopted employee retirement percentage contributions for the City Attorney that conflicts herewith. Section 6: The City Council hereby approves the Amendment to the City Clerk's Seventh Amended and Restated Employment Agreement as set forth in Exhibit N, which is attached hereto and incorporated herein by this reference. The employee retirement percentage contributions referenced in Exhibit N shall prevail over any previously adopted employee retirement percentage contributions for the City Clerk that conflicts herewith. Section 7: The City Council hereby approves the Amendment to the Police Chief's Third Amended and Restated Employment Agreement as set forth in Exhibit O, which is attached hereto and incorporated herein by this reference. The employee retirement percentage contributions referenced in Exhibit O shall prevail over any previously adopted employee retirement percentage contributions for the Police Chief that conflicts herewith. Section 8: The City Council hereby approves the Amendment to the Fire Chief's First Amended and Restated Employment Agreement as set forth in Exhibit P, which is attached hereto and incorporated herein by this reference. The employee retirement percentage contributions referenced in Exhibit P shall prevail over any previously adopted employee retirement percentage contributions for the Fire Chief that conflicts herewith. Section 9: The recitals provided in this resolution are true and correct and are incorporated into the operative part of this resolution. Section 10: If any section, subsection, sentence, clause or phrase of this resolution is, for any reason, held to be invalid or unconstitutional, such decision shall not affect the validity or constitutionality of the remaining portions of this resolution. The City Council hereby declares that it would have passed this resolution, and each section, subsection, sentence, clause or phrase hereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases be declared invalid or unconstitutional. 26-6 Resolution No. 2022- Page 5 of 6 Section 11: The City Council finds the adoption of this resolution is not subject to the California Environmental Quality Act ("CEQA") pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Division 6, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. 26-7 Resolution No. 2022- Page 6 of 6 Section 12: This resolution shall take effect immediately upon its adoption by the City Council, and the City Clerk shall certify the vote adopting the resolution. ADOPTED this 29th day of November, 2022. Kevin Muldoon Mayor 011]1111111=39 Leilani I. Brown City Clerk APPROVED AS TO FORM: CITY ATTORNEY'S FFICE aron C. Harp City Attorney Exhibit A: Side Letter of Agreement Between the City and NBCEA Exhibit B: Side Letter of Agreement Between the City and NBPTEA Exhibit C: Side Letter of Agreement Between the City and League Exhibit D: Side Letter of Agreement Between the City and PTEANB Exhibit E: Side Letter of Agreement Between the City and NBPA Exhibit F: Side Letter of Agreement Between the City and NBPMA Exhibit G: Side Letter of Agreement Between the City and NBFA Exhibit H: Side Letter of Agreement Between the City and NBFMA Exhibit I: Side Letter of Agreement Between the City and NBLMA Exhibit J: Side Letter of Agreement Between the City and ANBOL Exhibit K: Second Amendment to the City Key and Management Compensation Plan Exhibit L: Amendment to the Third Amended and Restated Employment Agreement between the City and the City Manager Exhibit M: Amendment to the Seventh Amended and Restated Employment Agreement between the City and the City Attorney Exhibit N: Amendment to the Seventh Amended and Restated Employment Agreement between the City and the City Clerk Exhibit O: Amendment to the Third Amended and Restated Employment Agreement between the City and the Police Chief Exhibit P: Amendment to the First Amended and Restated Employment Agreement between the City and the Fire Chief 26-8 EXHIBIT A SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH CITY EMPLOYEES ASSOCIATION This Side Letter of Agreement ("Agreement') is made and entered into this _ day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach City Employees Association ("Association") (collectively 'Parties") with respect to the following: WHEREAS, on November 16, 2021, the City Council adopted Resolution No. 2021-109 approving a Memorandum of Understanding ("MOU") between the Parties with a term of January 1, 2022, through December 31, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.D.2. Fringe Benefits, Retirement Benefit, Employee Contributions, of the MOU is amended to read as follows: 2. Employee Contributions The Association has agreed to share in the rising cost of pension obligations. Under the terms of this MOU, unit members will contribute additional amounts toward the Ca1PERS retirement benefit, to the extent permissible by law. Should any provision be deemed invalid, the City and Association agree to meet for the purpose of renegotiating employee retirement contributions. Employee retirement contributions that are in addition to the normal CaIPERS Member Contribution (of 7% or 8%) shall be calculated on base pay, special pays, and other pays normally reported as "PERSable" compensation and will be made on a pre-tax basis through payroll deduction, to the extent allowable by law. It is recognized that these payments will not be reported to CalPERS as contributions toward either the Member or Employer rate, as provided under Government Code Section 20516(f). Under a separate agreement and ratified via a contract amendment with Ca1PERS in 2008, Tier I employees shall contribute 2.42% compensation earnable (as cost sharing) per Government Code section 20516(a). Tier I Employees - shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of Page 1 of 4 •K, compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I Employees shall contribute a total employee contribution of 11.5% as follows: Tier 1 — Eight percent (8%) member contributions, 2.42% of compensation eamable as cost sharing per Government Code section 20516(a) and 1.08% of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I Employees shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of compensation eamable as cost sharing per Government Code section 20516(a) and 2.58% of compensation eamable as cost sharing per Government Code section 20516(f). Tier 11 Employees - shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation eamable) member contribution and six percent (6%) of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier II Employees shall contribute a total employee contribution of 11.5% as follows: seven percent (7%) (compensation earnable) member contribution and four and one-half percent (4.5%) of compensation eamable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier II employees shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation earnable) member contribution and six percent (6%) of compensation eamable as cost sharing per Government Code section 20516(f). Tier III Employees - The minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals 13% of pensionable compensation. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 11.5% of pensionable compensation (i.e., the greater of 11.5% or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Page 2 of 4 26-10 Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 13% of pensionable compensation (i.e., the greater of 13% or 50% of the "total normal cost"). The City contracts with CalPERS for the 0 Level 1959 Survivors Insurance Benefit, $500 Lump Sum Death Benefit, Sick Leave Credit, Military Service Credit, 2% Cost of Living Adjustment and the pre -retirement option settlement 2 death benefit (Government Code Section 21548) 3. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page Page 3 of 4 26-11 Executed this _ day of , 2022 ATTEST: L'.3 FOR THE NEWPORT BEACH CITY EMPLOYEES ASSOCIATION: By: A //t—� Mariah Stinson, President FOR THE CITY OF NEWPORT BEACH: Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By: i ar n C. Harp, City Attorney Leilani Brown, City Clerk CEA Side Letter Agreement Page 4 of 4 26-12 EXHIBIT B SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH PROFESSIONAL AND TEHCNICAL EMPLOYEES ASSOCIATION This Side Letter of Agreement ("Agreement') is made and entered into this day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach Professional and Technical Employees Association ("Association") (collectively "Parties") with respect to the following: WHEREAS, on November 16, 2021, the City Council adopted Resolution No. 2021-109 approving a Memorandum of Understanding ("MOU") between the Parties with a term of January 1, 2022, through December 31, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.13.2. Fringe Benefits, Retirement Benefit, Employee Contributions, of the MOU is amended to read as follows: 2. Employee Contributions The Association has agreed to share in the rising cost of pension obligations. Under the terms of this MOU, unit members will contribute additional amounts toward the Ca1PERS retirement benefit, to the extent permissible by law. Should any provision be deemed invalid, the City and Association agree to meet for the purpose of renegotiating employee retirement contributions. Employee retirement contributions that are in addition to the normal CaIPERS Member Contribution (of 7% or 8%) shall be calculated on base pay, special pays, and other pays normally reported as "PERSable" compensation (known either as compensation earnable or pensionable compensation) and will be made on a pre- tax basis through payroll deduction, to the extent allowable by law. It is recognized that these payments will not be reported to CalPERS as contributions toward either the Member or Employer rate, as provided under Government Code Section 20516(f). Under a separate agreement and ratified via a contract amendment with Ca1PERS in 2008, Tier I employees shall contribute 2.42% compensation earnable (as cost sharing) per Government Code section 20516(a). NBPTEA Side Letter Agreement Page 1 of 4 26-13 Tier I Employees - shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I Employees shall contribute a total employee contribution of 11.5% as follows: Tier 1 — Eight percent (8%) member contributions, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 1.08% of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I Employees shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Tier II Employees - shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation earnable) member contribution and six percent (6%) of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier II Employees shall contribute a total employee contribution of 11.5% as follows: seven percent (7%) (compensation earnable) member contribution and four and one-half percent (4.5%) of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier II employees shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation earnable) member contribution and six percent (6%) of compensation earnable as cost sharing per Government Code section 20516(f). Tier III Employees - The minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals 13% of pensionable compensation. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 11.5% of pensionable compensation (i.e., NBPTEA Side Letter Agreement Page 2 of 4 26-14 the greater of 11.5% or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost'. Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 13% of pensionable compensation (i.e., the greater of 13% or 50% of the "total normal cost'). The City contracts with Ca1PERS for the 0' Level 1959 Survivors Insurance Benefit, $500 Lump Sum Death Benefit, Sick Leave Credit, Military Service Credit, 2% Cost of Living Adjustment and the pre -retirement option settlement 2 death benefit (Government Code Section 21548) 3. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page NBPTEA Side Letter Agreement Page 3 of 4 26-15 Executed this _a day of tjUVtM kl, 2022 FOR THE NEWPORT BEACH PROFESSIONAL AND TECHNICAL EMPLOYEES ASSOCIATION: By: Moniqtk Navarrete, President FOR THE CITY OF NEWPORT BEACH: Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By: ""' � (. 6./�i Y Aaron C. Harp, City Attorney ATTEST: Leilani Brown, City Clerk NBPTEA Side Letter Agreement Page 4 of 4 26-16 EXHIBIT C SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH EMPLOYEES LEAGUE This Side Letter of Agreement ("Agreement") is made and entered into this _ day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach Employees League ("League") (collectively "Parties") with respect to the following: WHEREAS, on January 25, 2022, the City Council adopted Resolution No. 2022- 08 approving a Memorandum of Understanding ("MOU") between the Parties with a term of January 1, 2022, through December 31, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.D.2. Fringe Benefits, Retirement Benefit, Employee Contributions, of the MOU is amended to read as follows: Employee Contributions The LEAGUE has agreed to share in the rising cost of pension obligations. Under the terms of this MOU, unit members will contribute additional amounts toward the Ca1PERS retirement benefit, to the extent permissible by law. Should any provision be deemed invalid, the City and LEAGUE agree to meet for the purpose of renegotiating employee retirement contributions. Employee retirement contributions that are in addition to the normal Ca1PERS Member Contribution (of 7% or 8%) shall be calculated on base pay, special pays, and other pays normally reported as "PERSable" compensation and will be made on a pre-tax basis through payroll deduction, to the extent allowable by law. It is recognized that these payments will not be reported to Ca1PERS as contributions toward either the Member or Employer rate, as provided under Government Code Section 20516(f). Under a separate agreement and ratified via a contract amendment with CalPERS in 2008, Tier I employees shall contribute 2.42% compensation earnable (as cost sharing) per Government Code section 20516(a). League Side Letter Agreement Page 1 of 4 26-17 Tier I Employees - shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I Employees shall contribute a total employee contribution of 11.5% as follows: Tier 1 — Eight percent (8%) member contributions, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 1.08% of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I Employees shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Tier II Employees - shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation earnable) member contribution and six percent (6%) of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier II Employees shall contribute a total employee contribution of 11.5% as follows: seven percent (7%) (compensation earnable) member contribution and four and one-half percent (4.5%) of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier II employees shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation earnable) member contribution and six percent (6%) of compensation earnable as cost sharing per Government Code section 20516(f). Tier III Employees - The minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals 13% of pensionable compensation. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total League Side Letter Agreement Page 2 of 4 26-18 employee contribution equals no less than 11.5% of pensionable compensation (i.e., the greater of 11.5% or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost'. Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 13% of pensionable compensation (i.e., the greater of 13% or 50% of the "total normal cost'). The City contracts with CalPERS for the 41h Level 1959 Survivors Insurance Benefit, $500 Lump Sum Death Benefit, Sick Leave Credit, Military Service Credit, 2% Cost of Living Adjustment and the pre -retirement option settlement 2 death benefit (Government Code Section 21548) 3. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page League Side Letter Agreement Page 3 of 4 26-19 Executed this _ day of , 2022 ATTEST: M. FOR THE NEWPORT BEACH CITY EMPLOYEES LEAGUE: IN FOR THE CITY OF NEWPORT BEACH: LI-A Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By; j -" r'." Aaron C. Harp, City Attorney Leilani Brown, City Clerk League Side Letter Agreement Page 4 of 4 26-20 EXHIBIT D SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH PART TIME EMPLOYEES ASSOCIATION OF NEWPORT BEACH This Side Letter of Agreement ("Agreement") is made and entered into this day of 2022, by and between the City of Newport Beach ("City") and the Part Time Employees Association of Newport Beach ("Association") (collectively "Parties") with respect to the following: WHEREAS, on March 8, 2022, the City Council adopted Resolution No. 2022-17 approving a Memorandum of Understanding ("MOU") between the Parties with a term of January 1, 2022, through December 31, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: I. The following language in Section 3.F.2. Fringe Benefits, Retirement Benefit, Employee Contributions, of the MOU is amended to read as follows: 2. Employee Contributions The Association has agreed to share in the rising cost of pension obligations. Under the terms of this MOU, unit members will contribute additional amounts toward the CalPERS retirement benefit, to the extent permissible by law. Should any provision be deemed invalid, the City and Association agree to meet for the purpose of renegotiating employee retirement contributions. Employee retirement contributions that are in addition to the normal CalPERS Member Contribution (of 7% or 8%) shall be calculated on base pay, special pays, and other pays normally reported as "PERSable" compensation and will be made on a pre-tax basis through payroll deduction, to the extent allowable by law. It is recognized that these payments will not be reported to CalPERS as contributions toward either the Member or Employer rate, as provided under Government Code Section 20516(f). Under a separate agreement and ratified via a contract amendment with CalPERS in 2008, Tier I employees shall contribute 2.42% compensation earnable (as cost sharing) per Government Code section 20516(a). PTEANB Side Letter Agreement Page 1 of 4 26-21 Tier I Employees - shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I Employees shall contribute a total employee contribution of 11.5% as follows: Tier 1 — Eight percent (8%) member contributions, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 1.08% of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I Employees shall contribute a total employee contribution of 13% as follows: Tier 1 — Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Tier II Employees - shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation earnable) member contribution and six percent (6%) of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier II Employees shall contribute a total employee contribution of 11.5% as follows: seven percent (7%) (compensation earnable) member contribution and four and one-half percent (4.5%) of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier II employees shall contribute a total employee contribution of 13% as follows: seven percent (7%) (compensation eamable) member contribution and six percent (6%) of compensation earnable as cost sharing per Government Code section 20516(f). Tier III Employees - The minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals 13% of pensionable compensation. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 11.5% of pensionable compensation (i.e., the greater of 11.5% or 50% of the "total normal cost"). This reduction in the employee PTEANB Side Letter Agreement Page 2 of 4 26-22 contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 13% of pensionable compensation (i.e., the greater of 13% or 50% of the "total normal cost"). The City contracts with Ca1PERS for the 4t' Level 1959 Survivors Insurance Benefit, $500 Lump Sum Death Benefit, Sick Leave Credit, Military Service Credit, 2% Cost of Living Adjustment and the pre -retirement option settlement 2 death benefit (Government Code Section 21548) Employees in the classifications Police Cadet and Police Reserve Officer are excluded from membership in CalPERS, as provided in the contract between the City of Newport Beach and the Board of Administration of the Public Employees' Retirement System. 2. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page PTEANB Side Letter Agreement Page 3 of 4 26-23 Executed this 3 day of , 2022 ATTEST: L-52 FOR THE PART TIME EMPLOYEES ASSOCIATION OF NEWPORT BEACH: By: s ent FOR THE CITY OF NEWPORT BEACH: LE Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By: .'. c A on C. Harp, City Attorney Leilani Brown, City Clerk PTEANB Side Letter Agreement Page 4 of 4 26-24 EXHIBIT E SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH POLICE ASSOCIATION This Side Letter of Agreement ("Agreement") is made and entered into this _ day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach Police Association ("NBPA") (collectively "Parties") with respect to the following: WHEREAS, on December 14, 2021, the City Council adopted Resolution No. 2021-129 approving a Memorandum of Understanding ("MOU") between the Parties with a term of July 1, 2021, through November 30, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.A.2. Fringe Benefits, Insurance, Medical Insurance, of the MOU is amended to read as follows: 2. Medical Insurance b. City Contribution Current Language: i. The City's monthly contribution towards the Cafeteria Plan is $1,524.00 (plus the minimum Ca1PERS participating employer contribution as outlined in Government Code section 22892.) Amended Language: i. The City's monthly contribution towards the Cafeteria Plan is $1,524.00 (plus the minimum Ca1PERS participating employer's contribution as outlined in Government Code section 22892.) Temporary Increase. Effective the pay period that includes January 1, 2023, the City's monthly contribution towards the Cafeteria Plan increases to $1,624.00 (plus the minimum Ca1PERS participating employer's contribution as outlined in Government Code section 22892). Effective the pay period that includes January 1, 2025, the City's monthly contribution towards the Cafeteria Plan decreases to $1,524.00 (plus the minimum Ca1PERS participating employer's contribution as outlined in Government Code section 22892). NBPA Side Letter Agreement Page 1 of 3 26-25 2. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page NBPA Side Letter Agreement Page 2 of 3 26-26 Executed this 8 day of NO U Q.I K. C2022 FOR THE NEWPORT BEACH POLICE ASSOCIATION: By: 4;� Mark Fasaent FOR THE CITY OF NEWPORT BEACH: Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By: ,..._. �—� Aaron C. Harp, City Attorney ATTEST: Leilani Brown, City Clerk NBPA Side Letter Agreement Page 3 of 3 26-27 EXHIBIT F SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH POLICE MANAGEMENT ASSOCIATION This Side Letter of Agreement ("Agreement") is made and entered into this _ day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach Police Management Association ("NBPMA") (collectively "Parties") with respect to the following: WHEREAS, on June 28, 2022, the City Council adopted Resolution No. 2022-44 approving a Memorandum of Understanding ("MOU") between the Parties with a term of July 1, 2022, through June 30, 2026; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.A.2. Fringe Benefits, Health Insurance, Medical Insurance, of the MOU is amended to read as follows: 2. Medical Insurance b. City Contribution Current Language: i. The City's monthly contribution towards the Cafeteria Plan is $1,524.00 (plus the minimum CalPERS participating employer contribution as outlined in Government Code §22892.) Amended Language: i. The City's monthly contribution towards the Cafeteria Plan is $1,524.00 (plus the minimum CalPERS participating employer's contribution as outlined in Government Code §22892.) Temporary Increase. Effective the pay period that includes January 1, 2023, the City's monthly contribution towards the Cafeteria Plan increases to $1,624.00 (plus the minimum CalPERS participating employer's contribution as outlined in Government Code §22892). Effective the pay period that includes January 1, 2025, the City's monthly contribution towards the Cafeteria Plan decreases to $1,524.00 -(plus the minimum CalPERS participating employer's contribution as outlined in Government Code §22892). NBPMA Side Letter Agreement Page 1 of 3 26-28 2. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page NBPMA Side Letter Agreement Page 2 of 3 26-29 Executed this day of , 2022 ATTEST: am FOR THE NEWPORT BEACH POLICE MANAGEMENT ASSOCIATION: By: few ,�/,1 1 Eric Little, President FOR THE CITY OF NEWPORT BEACH: Un Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By: A,w- C . Aaron C. Harp, City Attorney Leilani Brown, City Clerk NBPMA Side Letter Agreement Page 3 of 3 26-30 EXHIBIT G SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH FIREFIGHTERS ASSOCIATION This Side Letter of Agreement ("Agreement") is made and entered into this day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach Firefighters Association ("NBFA") (collectively "Parties") with respect to the following: WHEREAS, on December 14, 2021, the City Council adopted Resolution No. 2021-130 approving a Memorandum of Understanding ("MOU") between the Parties with a term of January 1, 2022, through December 31, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.A.2. Fringe Benefits, Insurance, Medical Insurance, of the MOU is amended to read as follows: 2. Medical Insurance Current Language: The City's monthly contribution towards the Cafeteria Plan is $1,824.00 (plus the minimum CalPERS participating employee's contribution). Amended Language: The City's monthly contribution towards the Cafeteria Plan is $1,824.00 (plus the minimum CAPERS participating employer's contribution). Temporary Increase. Effective the pay period that includes January 1, 2023, the City's monthly contribution towards the Cafeteria Plan increases to $1,924.00 (plus the minimum Ca1PERS participating employer's contribution). Effective the pay period that includes January 1, 2025, the City's monthly contribution towards the Cafeteria Plan decreases to $1,824.00 (plus the minimum CAPERS participating employer's contribution). 2. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page NBFA Side Letter Agreement Page 1 of 2 26-31 Executed this _�: day of U ovc u+bc% 2022 ATTEST: I0 FOR THE NEWPORT BEACH FIREFIGHTERS ASSOCIATION: By: a�& -'4� Bobby Salerno, President FOR THE CITY OF NEWPORT BEACH: Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: CBy: �...�� Aaron C. Harp, City Attorney Leilani Brown, City Clerk NBFA Side Letter Agreement Page 2 of 2 26-32 EXHIBIT H SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH FIRE MANAGEMENT ASSOCIATION This Side Letter of Agreement ("Agreement") is made and entered into this _ day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach Fire Management Association ("NBFMA") (collectively "Parties") with respect to the following: WHEREAS, on June 14, 2022, the City Council adopted Resolution No. 2022-39 approving a Memorandum of Understanding ("MOU") between the Parties with a term of July 1, 2022, through June 30, 2026; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.A.2. Fringe Benefits, Insurance, City Contribution, of the MOU is amended to read as follows: 2. City Contribution Current Language: The City's contribution towards the Cafeteria Plan is $1,824.00 (plus the minimum CalPERS participating employee's contribution). Amended Language: The City's monthly contribution towards the Cafeteria Plan is $1,824.00 (plus the minimum CalPERS participating employer's contribution). Temporary Increase. Effective the pay period that includes January 1, 2023, the City's monthly contribution towards the Cafeteria Plan increases to $1,924.00 (plus the minimum CalPERS participating employer's contribution). Effective the pay period that includes January 1, 2025, the City's monthly contribution towards the Cafeteria Plan decreases to $1,824.00 (plus the minimum CalPERS participating employer's contribution). 2. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page NBFMA Side Letter Agreement Page 1 of 2 26-33 Executed this _ day of , 2022 ATTEST: am FOR THE NEWPORT BEACH FIRE MANAGEMENT ASSOCIATION: may% By: Brian McDonough, esid FOR THE CITY OF NEWPORT BEACH: LE Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: Aaron C. Harp, City Attorney Leilani Brown, City Clerk NBFMA Side Letter Agreement Page 2 of 2 26-34 EXHIBIT I SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE NEWPORT BEACH LIFEGUARD MANAGEMENT ASSOCIATION This Side Letter of Agreement ("Agreement") is made and entered into this _ day of 2022, by and between the City of Newport Beach ("City") and the Newport Beach Lifeguard Management Association ("NBLMA") (collectively "Parties") with respect to the following: WHEREAS, on May 10, 2022, the City Council adopted Resolution No. 2022-28 approving a Memorandum of Understanding ("MOU") between the Parties with a term of January 1, 2022, through December 31, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.A.2. Fringe Benefits, Insurance, City Contribution, of the MOU is amended to read as follows: 2. City Contribution a. Full-time Members: Current Language: The City's contribution towards the Cafeteria Plan is $1,645 (plus the minimum CalPERS participating employer's contribution). Amended Language: The City's monthly contribution towards the Cafeteria Plan is $1,645.00 (plus the minimum CalPERS participating employee's contribution). Temporary Increase. Effective the pay period that includes January 1, 2023, the City's monthly contribution towards the Cafeteria Plan increases to $1,745.00 (plus the minimum CalPERS participating employer's contribution). Effective the pay period that includes January 1, 2025, the City's monthly contribution towards the Cafeteria Plan decreases to $1,645.00 (plus the minimum CalPERS participating employer's contribution). b. Part -Time Members: Current Language: Part-time NBLMA members receive a monthly cafeteria benefit of $601.00. For part-time employees enrolled in medical plans, the cafeteria amount is inclusive of the PERS designated minimum medical insurance contribution. Page 1 of 3 26-35 Amended Language: Part-time NBLMA members receive a monthly cafeteria benefit of $601.00. For part-time employees enrolled in medical plans, the cafeteria amount is inclusive of the PERS designated minimum medical insurance contribution. Temporary Increase. Effective the pay period that includes January 1, 2023, the City's monthly contribution towards the Cafeteria Plan increases to $637.53. For part- time employees enrolled in medical plans, the cafeteria amount is inclusive of the Ca1PERS designated minimum medical insurance contribution. Effective the pay period that includes January 1, 2025, the City's monthly contribution towards the Cafeteria Plan decreases to $601.00. For part-time employees enrolled in medical plans, the cafeteria amount is inclusive of the CalPERS designated minimum medical insurance contribution. 2. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page NBLMA Side Letter Agreement Page 2 of 3 26-36 Executed this —5 day of AI)A ,x� 022 FOR THE NEWPORT BEACH LIFEGUARD MANAGEMENT ASSOCIATION: FOR THE CITY OF NEWPORT BEACH: Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By: 'Karon C. Harp, City Attorney ATTEST: Leilani Brown, City Clerk NBLMA Side Letter Agreement Page 3 of 3 26-37 EXHIBIT J SIDE LETTER OF AGREEMENT BETWEEN CITY OF NEWPORT BEACH AND THE ASSOCIATION OF NEWPORT BEACH OCEAN LIFEGUARDS This Side Letter of Agreement ("Agreement") is made and entered into this _ day of 2022, by and between the City of Newport Beach ("City") and the Association of Newport Beach Ocean Lifeguards ("ANBOL") (collectively "Parties") with respect to the following: WHEREAS, on September 13, 2022, the City Council adopted Resolution No. 2022-57 approving a Memorandum of Understanding ("MOU") between the Parties with a term of September 13, 2022, through June 30, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Parties wish to modify the MOU; and WHEREAS, this Agreement will not have the effect of an agreement, and will not be binding on either party, until it is ratified by the affected bargaining unit and approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. The following language in Section 4.1-1.2 Fringe Benefits, Retirement Benefit, California Public Employees' Retirement System (CaIPERS), of the MOU is amended to read as follows: 2. California Public Employees' Retirement System (CaIPERS) It is the employees' responsibility to notify the Human Resources Department of outside employment. If the City is notified by CaIPERS that an ANBOL member has become a CaIPERS member through working at another CaIPERS agency, said employee is responsible for reimbursing the City their portion of cost sharing as required by all members and outlined below, pursuant to Government Code §20516(f). CaIPERS will invoice their member for the employee rate only. For example, a PEPRA member may receive an invoice from PERS for 11.5% of pensionable compensation; however, the ANBOL member will still need to reimburse the City 2.1% of pensionable compensation for a total of 13.6%. The City will remind employees of this obligation at the start of the season. The following provisions apply only to bargaining unit members enrolled in CaIPERS as Safety members, consistent with the City's contract with CaIPERS: ANBOL Side Letter Agreement Page I of 4 26-38 Tier I: For employees hired by the City as safety members on or before November 23, 2012, the retirement formula shall be 3% @ 50 calculated on the basis of the highest consecutive 12 months. Tier II: For employees first hired by the City as safety members between November 24, 2012 and December 31, 2012, or hired on or after January 1, 2013 and who are not new members as defined in Government Code Section 7522.04(f), the retirement formula is 2% @ 50 calculated on the basis of the highest 36 month period selected by employee. Tier III: For employees first hired by the City as safety members on or after January 1, 2013, who are new members, as defined in Government Code Section 7522.04(f), the retirement formula shall be 2.7% @ 57 calculated on the basis of the highest consecutive 36-month period selected by employees. Employee Contributions Tier I & Tier II Safety Employees — ANBOL Tier I and Tier II safety employees will contribute the full statutory member contribution, equal to nine percent (9%) of pensionable compensation, plus an additional 4.6% of pensionable compensation toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 13.6%. Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I and Tier II safety employees shall contribute a total employee contribution as follows: Nine percent (9%) member contributions, and an additional contribution of 3.1 % compensation earnable as cost sharing pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 12.1 % of compensation earnable or 50% of the total normal cost for PEPRA safety employees, whichever is greater, but in no event shall total employee contribution exceed 13.6%. This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I and Tier II safety employees shall contribute a total employee contribution of 13.6% as follows: 9% member contribution and 4.6% of compensation earnable as cost sharing per Government Code section 20516(f). Tier III Safety Employees — In addition to the statutorily required 50% contribution of total normal costs ("member contribution rate"), Tier III safety employees shall contribute an additional amount of pensionable compensation toward retirement costs pursuant to Government Code section 20516(f) so that their contribution equals a total contribution of 13.6% of pensionable compensation. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for safety employees in Tier III is subject to the provisions of PEPRA and equals 50% of the total normal cost. Tier III safety employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such ANBOL Side Letter Agreement Page 2 of 4 26-39 that the total employee contribution equals no less than 12.1% of pensionable compensation or 50% of the total normal cost for PEPRA safety employees (i.e., the greater of 12.1 % or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for safety employees in Tier III is subject to the provisions of PEPRA and equals 50% of the total normal cost. Tier III safety employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), such that the total employee contribution equals no less than 13.6% of pensionable compensation (i.e., the greater of 13.6% or 50% of the "total normal cost"). If in future fiscal years the member contribution rate for safety employees in Tier III shall become greater or less, as determined by CalPERS valuations, the additional contribution made by the employee under Government Code section 20516(f) will be increased or decreased accordingly so that the total employee contribution equals 13.6% of pensionable compensation. Provided however, that the employee contribution shall never fall below the statutorily required contribution. 2. Except as expressly modified herein, all other provisions, terms, and covenants set forth in the MOU shall remain unchanged and shall be in full force and effect. Signatures on the next page ANBOL Side Letter Agreement Page 3 of 4 26-40 Executed this 1� fk day of �1c�vb� , 2022 FOR THE ASSOCIATION OF NEWPORT BEACH OCEAN LIFEGUARDS: FOR THE CITY OF NEWPORT BEACH: Kevin Muldoon, Mayor CITY OF NEWPORT BEACH APPROVED AS TO FORM: By: r Aaron C. Harp, City Attorney ATTEST: Leilani Brown, City Clerk ANBOL Side Letter Agreement Page 4 of 4 26-41 EXHIBIT K SECOND AMENDMENT TO CITY OF NEWPORT BEACH KEY AND MANAGEMENT COMPENSATION PLAN WHEREAS, on January 25, 2022, the City Council adopted Resolution No. 2022-10 adopting a Key and Management Compensation Plan ("Plan") for the period of January 1, 2022, through December 31, 2025; WHEREAS, on August 23, 2022, the City Council adopted Resolution No. 2022-52 amending the Plan and modifying the cost -of -living adjustments for Key and Management Employees; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the City Council wishes to amend the Plan; and WHEREAS, this amendment will not be binding until it is approved by the City Council. NOW, THEREFORE, the City Council of the City of Newport Beach wishes to amend the Plan as follows: 1. Section C.l.b., Retirement Benefits, PERS, Employee Contributions, Non Safety, of the Plan is amended to read as follows: Non Safety: Key and Management employees will contribute towards their Ca1PERS retirement benefit. Employee retirement contributions that are in addition to the normal CalPERS Member Contribution shall be calculated on base pay, special pays, and other pays normally reported as "PERSable" compensation (known either as compensation earnable or pensionable compensation) and will be made on a pre-tax basis through payroll deduction, to the extent allowed by law. Key and Management Compensation Plan Page 1 of 9 26-42 Under a separate agreement and ratified via a contract amendment with Ca1PERS in 2008, Tier I employees shall contribute 2.42% compensation earnable (as cost sharing) per Government Code section 20516(a). Tier I Employees shall contribute 13% of compensation earnable as follows: 8% as the statutory member contribution, 2.42% as cost sharing per Government Code section 20516(a) and 2.58% as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I Employees shall contribute 11.5% of compensation earnable as follows: 8% as the statutory member contribution, 2.42% as cost sharing per Government Code section 20516(a) and 1.08% of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I Employees shall contribute 13% of compensation earnable as follows: 8% as the statutory member contribution, 2.42% as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Tier II Employees shall contribute 13% of compensation earnable as follows: 7% as the statutory member contribution and 6% of compensation earnable as cost sharing per Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier II Employees shall contribute 11.5% of compensation earnable as follows: 7% as the statutory member contribution and 4.5% of compensation earnable as cost sharing per Government Code section 20516(f). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier II employees shall contribute 13% of compensation earnable as follows: 7% as the statutory member contribution and 6% of compensation earnable as cost sharing per Government Code section 20516(f). Key and Management Compensation Plan Page 2 of 9 26-43 Tier III Employees - The minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), for a total employee contribution of 13% of pensionable compensation. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), for a total employee contribution that is no less than 11.5% of pensionable compensation (i.e., Tier III employees pay the greater of 11.5% or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f), for a total employee contribution that is no less than 13% of pensionable compensation (i.e., Tier III employees pay the greater of 13% or 50% of the "total normal cost"). If in future fiscal years the member contribution rate for safety employees in Tier III shall become greater or less, as determined by Ca1PERS valuations, the additional contribution made by the employee under Government Code section 20516(f) will be increased or decreased accordingly so that the total employee contribution equals 13% of pensionable compensation. Provided however, that the employee contribution shall never fall below the statutorily required contribution. Key and Management Compensation Plan Page 3 of 9 26-44 Safety: A. Assistant Police Chief An Assistant Police Chief's employee contribution will depend on what Tier the employee is in as defined above. Tier I and II members will contribute the full statutory member contribution, equal to 9% of compensation earnable, plus an additional 5.6% of compensation earnable toward retirement costs as permitted under Government Code §20516(f), for a total contribution of 14.6%. Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I and Tier II employees shall contribute the full statutory member contribution, equal to 9%, plus an additional 4.1 % of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 13.1 %. This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I and Tier II employees shall contribute the full statutory member contribution, equal to 9% of compensation earnable, plus an additional 5.6% of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 14.6%. Tier III members: In addition to the statutorily required 50% contribution of total normal costs ("member contribution rate"), Tier 3 members shall contribute an additional percentage of pensionable compensation toward retirement costs as cost sharing pursuant to Government Code §20516(f), so that their total contribution is 14.6% Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f) for a total employee contribution that is no less than 13.1% of pensionable compensation (i.e., Key and Management Compensation Plan Page 4 of 9 26-45 Tier III employees pay the greater of 13.1 % or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f) for a total employee contribution that is no less than 14.6% of pensionable compensation (i.e., Tier III employees pay the greater of 14.6% or 50% of the "total normal cost"). If in future fiscal years the member contribution rate for safety employees in Tier III shall become greater or less, as determined by CalPERS valuations, the additional contribution made by the employee under Government Code section 20516(f) will be increased or decreased accordingly so that the total employee contribution equals 14.6% of pensionable compensation. Provided however, that the employee contribution shall never fall below the statutorily required contribution. Effective the pay period that includes January 1, 2023, the Ca1PERS retirement contributions for the Assistant Police Chief classification shall be as noted above and shall not be tied to the retirement contributions required by members of the Police Management Association. Effective the pay period that includes January 19 2025, the Ca1PERS retirement contributions for the Assistant Police Chief classification shall be tied to the retirement contributions required by members of the Police Management Association. If there are future changes to those employee retirement contributions, as set forth in a council -approved MOU, the same changes shall be made for the Assistant Police Chief. B. Assistant Fire Chief An Assistant Fire Chiefs employee contribution will depend on what Tier the employee is in as defined above. Tier I and II members will contribute the full statutory member contribution, equal to 9% of compensation earnable, plus an additional 4.5% of compensation earnable Key and Management Compensation Plan Page 5 of 9 26-46 toward retirement costs as permitted under Government Code §20516(f), for a total contribution of 13.5%. Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I and Tier II employees shall contribute the full statutory member contribution, equal to 9%, plus an additional 3% of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 12%. This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I and Tier II employees shall contribute the full statutory member contribution, equal to 9% of compensation earnable, plus an additional 4.5% of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 13.5%. Tier III members: In addition to the statutorily required 50% contribution of total normal costs ("member contribution rate"), Tier 3 members shall contribute an additional percentage of pensionable compensation toward retirement costs as cost sharing pursuant to Government Code §20516(f), so that their total contribution is 13.5%. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f) for a total employee contribution that is no less than 12% of pensionable compensation (i.e., Tier III employees pay the greater of 12% or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f) for a total employee contribution that is no less than 13.5% of pensionable compensation (i.e., Tier III employees pay the greater of 13.5% or 50% of the "total normal cost"). Key and Management Compensation Plan Page 6 of 9 26-4 7 If in future fiscal years the member contribution rate for safety employees in Tier III shall become greater or less, as determined by Ca1PERS valuations, the additional contribution made by the employee under Government Code section 20516(f) will be increased or decreased accordingly so that the total employee contribution equals 13.5% of pensionable compensation. Provided however, that the employee contribution shall never fall below the statutorily required contribution. Effective the pay period that includes January 1, 2023, the Ca1PERS retirement contributions for the Assistant Fire Chief classification shall be as noted above and shall not be tied to the retirement contributions required by members of the Fire Management Association. Effective the pay period that includes January 1, 2025, the Ca1PERS retirement contributions for the Assistant Fire Chief classification shall be tied to the retirement contributions required by members of the Fire Management Association. If there are future changes to those employee retirement contributions, as set forth in a council -approved MOU, the same changes shall be made for the Assistant Fire Chief. C. Assistant Chief, Lifeguard Operations The employee contribution for the Assistant Chief of Lifeguard Operations will depend on what Tier the employee is in as defined above. Tier I and II members will contribute the full statutory member contribution, equal to 9% of compensation earnable, plus an additional 4.6% of compensation earnable toward retirement costs as permitted under Government Code §20516(f), for a total contribution of 13.6%. Temporary Reduction. Effective the pay period that includes January 1, 2023, Tier I and Tier II employees shall contribute the full statutory member contribution, equal to 9%, plus an additional 3.1 % of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 12.1%. This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Tier I and Tier II employees shall contribute the full Key and Management Compensation Plan Page 7 of 9 26-48 statutory member contribution, equal to 9% of compensation earnable, plus an additional 4.6% of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 13.6%. Tier III members: In addition to the statutorily required 50% contribution of total normal costs ("member contribution rate"), Tier 3 members shall contribute an additional percentage of pensionable compensation toward retirement costs as cost sharing pursuant to Government Code §20516(f), so that their total contribution is 13.6%. Temporary Reduction. Effective the pay period that includes January 1, 2023, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f) for a total employee contribution that is no less than 12.1% of pensionable compensation (i.e., Tier III employees pay the greater of 12.1 % or 50% of the "total normal cost"). This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, the minimum statutory employee contribution for employees in Tier III is subject to the provisions of PEPRA and equals 50% of the "total normal cost". Tier III employees shall make an additional contribution of pensionable compensation toward retirement pursuant to Government Code section 20516(f) for a total employee contribution that is no less than 13.6% of pensionable compensation (i.e., Tier III employees pay the greater of 13.6% or 50% of the "total normal cost"). If in future fiscal years the member contribution rate for safety employees in Tier III shall become greater or less, as determined by Ca1PERS valuations, the additional contribution made by the employee under Government Code section 20516(f) will be increased or decreased accordingly so that the total employee contribution equals 13.6% of pensionable compensation. Provided however, that the employee contribution shall never fall below the statutorily required contribution. Effective the pay period that includes January 1, 2023, the CalPERS retirement contributions for the Assistant Chief of Lifeguard Operations Key and Management Compensation Plan Page 8 of 9 26-49 classification shall be as noted above and shall not be tied to the retirement contributions required by members of the Lifeguard Management Association. Effective the pay period that includes January 1, 2025, the CalPERS retirement contributions for the Assistant Chief of Lifeguard Operations classification shall be tied to the retirement contributions required by members of the Lifeguard Management Association. If there are future changes to those employee retirement contributions, as set forth in a council -approved MOU, the same changes shall be made for the Assistant Chief of Lifeguard Operations. 2. Except as expressly modified herein, all other terms and provisions set forth in the Plan shall remain unchanged and shall be in full force and effect. Key and Management Compensation Plan Page 9 of 9 26-50 EXHIBIT L AMENDMENT A TO CITY OF NEWPORT BEACH THIRD AMENDED AND RESTATED EMPLOYMENT AGREEMENT — CITY MANAGER WHEREAS, on January 25, 2022, the City of Newport Beach, a California municipal corporation and Charter City ("Employer" or "City") and GRACE K. LEUNG ("Employee"), an individual (sometimes collectively referred to herein as "the Parties") entered into a Third Amended and Restated Employment Agreement ("Agreement") for the period of January 25, 2022 through December 30, 2026; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the City Council wishes to amend the Agreement; and WHEREAS, this amendment will not be binding until it is approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. Section 4.K, Employee Benefits, Retirement-Ca1PERS of the Agreement is amended to read as follows: K. Retirement-Ca1PERS Employee is a California Public Employees' Retirement System ("Ca1PERS") classic member. Employee is enrolled in the City's Tier II "Classic" CalPERS retirement program. Employee contributes thirteen percent (13%) of compensation earnable towards Employee's retirement benefit which is designated as follows: 7% of Employee/Member's total PERSable salary as the Employee/Member Contribution and 6% as cost sharing of the Employer Contribution Rate in accordance with Government Code Section 20516(f). Employee's retirement contributions shall be tied to the retirement contributions required by Tier II non -safety employees covered by the Key & Management Compensation Plan ("Plan"). If there are changes to the retirement 26-51 contributions required by non -safety employees covered by the Plan, as set forth in a council -approved Plan, during the term of this Agreement, this Agreement shall be deemed amended and Employee will be subject to the same formula or percentage contribution as it is applied to the Tier II non -safety Key & Management employees covered under the Plan and for the same duration. Employee retirement contributions that are in addition to the normal CalPERS Member Contribution shall be calculated on Base Salary, special pays, and other pays normally reported as "PERSable" compensation (known either as compensation earnable or pensionable compensation) and will be made on a pre-tax basis through payroll deduction, to the extent allowable by law. 2. Except as expressly modified herein, all other terms and provisions set forth in the Agreement shall remain unchanged and shall be in full force and effect. Signatures on the next page Leung Employment Contract Page 2 of 3 26-52 EMPLOYER CITY OF NEWPORT BEACH A Municipal Corporation IN Kevin Muldoon, Mayor Date: APPROVED AS TO FORM: By: �' Aar n C. Harp, City Attorney IN ATTEST: Leilani Brown, City Clerk Leung Employment Contract EMPLOYEE, An Individual By: Gr Leung Date: T Date: 1 0( 2— 7! Z —)— Date: Page 3 of 3 26-53 EXHIBIT M AMENDMENT A TO CITY OF NEWPORT BEACH SEVENTH AMENDED AND RESTATED EMPLOYMENT AGREEMENT — CITY ATTORNEY WHEREAS, on March 22, 2022, the City of Newport Beach, a California municipal corporation and Charter City ("Employer" or "City") and AARON C. HARP ("Employee"), an individual (sometimes collectively referred to herein as "the Parties") entered into a Seventh Amended and Restated Employment Agreement ("Agreement") for the period of March 22, 2022 through December 30, 2028; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the City Council wishes to amend the Agreement; and WHEREAS, this amendment will not be binding until it is approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. Section 4.J, Employee Benefits, Retirement-Ca1PERS of the Agreement is amended to read as follows: J. Retirement-Ca1PERS Employee is a California Public Employees' Retirement System ("CalPERS") classic member. Employee is enrolled in the City's Tier I "Classic" Ca1PERS retirement program. Employee contributes thirteen percent (13%) of compensation earnable towards Employee's retirement benefit which is designated as follows: Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Employee's retirement contributions shall be tied to the retirement contributions required by Tier I non -safety employees covered by the Key & 26-54 Management Compensation Plan ("Plan"). If there are changes to the retirement contributions required by Tier I non -safety employees covered by the Plan, as set forth in a council -approved Plan, during the term of this Agreement, this Agreement shall be deemed amended and Employee will be subject to the same formula or percentage contribution as it is applied to the Tier I non -safety Key & Management employees covered under the Plan and for the same duration. Employee retirement contributions that are in addition to the normal Ca1PERS Member Contribution shall be calculated on Base Salary, special pays, and other pays normally reported as "PERSable" compensation (known either as compensation earnable or pensionable compensation) and will be made on a pre-tax basis through payroll deduction, to the extent allowable by law. 2. Except as expressly modified herein, all other terms and provisions set forth in the Agreement shall remain unchanged and shall be in full force and effect. Signatures on the next page Harp Employment Contract Page 2 of 3 26-55 Date: EMPLOYER CITY OF NEWPORT BEACH A Municipal Corporation Kevin Muldoon, Mayor APPROVED AS TO FORM: EMPLOYEE, An Individual 'Ahron C. Harp ` Date: 113 1202�2 By: C- Date:�— Charles Sakai, Attorney Lo ATTEST: Leilani Brown, City Clerk Harp Employment Contract Date: Page 3 of 3 26-56 EXHIBIT N AMENDMENT A TO CITY OF NEWPORT BEACH SEVENTH AMENDED AND RESTATED EMPLOYMENT AGREEMENT — CITY CLERK WHEREAS, on May 24, 2022, the City of Newport Beach, a California municipal corporation and Charter City ("Employer" or "City") and LEILANI I. BROWN ("Employee"), an individual (sometimes collectively referred to herein as "the Parties") entered into a Seventh Amended and Restated Employment Agreement ("Agreement") for the period of May 24, 2022 through May 24, 2026; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the City Council wishes to amend the Agreement; and WHEREAS, this amendment will not be binding until it is approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. Section 4.J, Employee Benefits, Retirement-Ca1PERS of the Agreement is amended to read as follows: J. Retirement-Ca1PERS Employee is a California Public Employees' Retirement System ("Ca1PERS") classic member. Employee is enrolled in the City's Tier I "Classic" Ca1PERS retirement program. Employee contributes thirteen percent (13%) of compensation earnable towards Employee's retirement benefit which is designated as follows: Eight percent (8%) member contribution, 2.42% of compensation earnable as cost sharing per Government Code section 20516(a) and 2.58% of compensation earnable as cost sharing per Government Code section 20516(f). Employee's retirement contributions shall be tied to the retirement contributions required by Tier I non -safety employees covered by the Key & Management Compensation Plan ("Plan"). If there are changes to the retirement 26-57 contributions required by Tier I non -safety employees covered by the Plan, as set forth in a council -approved Plan, during the term of this Agreement, this Agreement shall be deemed amended and Employee will be subject to the same formula or percentage contribution as it is applied to the Tier I non -safety Key & Management employees covered under the Plan and for the same duration. Employee retirement contributions that are in addition to the normal CalPERS Member Contribution shall be calculated on Base Salary, special pays, and other pays normally reported as "PERSable" compensation (known either as compensation earnable or pensionable compensation) and will be made on a pre-tax basis through payroll deduction, to the extent allowable by law. 2. Except as expressly modified herein, all other terms and provisions set forth in the Agreement shall remain unchanged and shall be in full force and effect. Signatures on the next page Brown Employment Contract Page 2 of 3 26-58 EMPLOYER CITY OF NEWPORT BEACH A Municipal Corporation Kevin Muldoon, Mayor Date: EMPLOYEE, An Individual 9&. f Brown Date: ' l - ?i- 70112- APPROVED AS TO FORM: By: 4.e%-iC Date: ar n C. Harp, City Attorney 15 ATTEST: Eric Bryan, Deputy City Clerk Date: 0/Z7/2Z Brown Employment Contract Page 3 of 3 26-59 EXHIBIT O AMENDMENT A TO CITY OF NEWPORT BEACH THIRD AMENDED AND RESTATED EMPLOYMENT AGREEMENT — CITY OF NEWPORT BEACH POLICE CHIEF WHEREAS, on February 8, 2022, the City of Newport Beach, a California municipal corporation and Charter City ("Employer" or "City") and JON LEWIS ("Employee"), an individual (sometimes collectively referred to herein as "the Parties") entered into a Third Amended and Restated Employment Agreement ("Agreement") for the period of February 8, 2022 through December 30, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the City Council wishes to amend the Agreement; and WHEREAS, this amendment will not be binding until it is approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. Section 5.J., Employee Benefits, Retirement-Ca1PERS of the Agreement is amended to read as follows: J. Retirement-Ca1PERS Employee shall be eligible for the "3% at 50" retirement formula (i.e., the same retirement formula set forth in the NBPMA MOU for employees enrolled in the Tier I ("Legacy" retirement formula). Employee contributes 14.6% of compensation earnable towards Employee's retirement benefits, which is designated as follows: 9% of Employee/Member's total compensation earnable salary as the Employee/Member Contribution; and 5.6% as cost sharing of the Employer Contribution Rate in accordance with Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Employee shall contribute the full statutory member contribution, equal to 9%, plus an additional 4.1 % of compensation earnable toward retirement costs as permitted Amendment - Lewis Employment Contract - Page 1 of 3 26-60 under Government Code section 20516(f), for a total contribution of 13.1 %. This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Employee shall contribute the full statutory member contribution required by members of the NBPMA, which is currently equal to 9% of compensation earnable, plus an additional 5.6% of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 14.6%. Effective the pay period that includes January 1, 2023, the CalPERS retirement contributions for Employee shall be as noted above and shall not be tied to the retirement contributions required by members of the NBPMA. Effective the pay period that includes January 1, 2025, the Ca1PERS retirement contributions for Employee shall be tied to the retirement contributions required by members of the NBPMA. If there are future changes to those employee retirement contributions, this Agreement shall be deemed amended and Employee shall be subject to the same formula or percentage contribution as applied to the Tier I Legacy members of the NBPMA, as set forth in a council -approved MOU, and for the same duration. 2. Except as expressly modified herein, all other terms and provisions set forth in the Agreement shall remain unchanged and shall be in full force and effect. Signatures on the next page Amendment - Lewis Employment Contract Page 2 of 3 26-61 EMPLOYER CITY OF NEWPORT BEACH A Municipal Corporation Grace K. Leung, City Manager Date: Date EMPLOYEE, An indiviehial APPROVED AS TO FORM: By: '0 �. �--- Date: 2 Aaron C. Harp, City Attorney ATTEST: Date: Leilani Brown, City Clerk Amendment - Lewis Employment Contract Page 3 of 3 26-62 EXHIBIT P AMENDMENT A TO CITY OF NEWPORT BEACH FIRST AMENDED AND RESTATED EMPLOYMENT AGREEMENT — CITY OF NEWPORT BEACH FIRE CHIEF WHEREAS, on February 8, 2022, the City of Newport Beach, a California municipal corporation and Charter City ("Employer" or "City") and JEFF BOYLES ("Employee"), an individual (sometimes collectively referred to herein as "the Parties") entered into a First Amended and Restated Employment Agreement ("Agreement") for the period of February 8, 2022 through December 30, 2025; WHEREAS, given increases in the cost of medical insurance and to aid in the recruitment and retention of valuable employees, the Council wishes to amend the Agreement; and WHEREAS, this amendment will not be binding until it is approved by the City Council. NOW, THEREFORE, it is mutually agreed between the Parties as follows: 1. Section 5.J., Employee Benefits, Retirement-Ca1PERS of the Agreement is amended to read as follows: J. Retirement-Ca1PERS Employee shall be eligible for the "3% at 50" retirement formula (i.e., the same retirement formula set forth in the NBFMA MOU for employees enrolled in the Tier I ("Legacy" retirement formula). Employee contributes 13.5% of compensation earnable towards Employee's retirement benefits, which is designated as follows: 9% of Employee/Member's total compensation earnable salary as the Employee/Member Contribution; and 4.5% as cost sharing of the Employer Contribution Rate in accordance with Government Code section 20516(f). Temporary Reduction. Effective the pay period that includes January 1, 2023, Employee shall contribute the full statutory member contribution, equal to 9%, plus an additional 3% of compensation earnable toward retirement costs as permitted Amendment - Boyles Employment Contract Page 1 of 3 26-63 under Government Code section 20516(f), for a total contribution of 12%. This reduction in the employee contribution rate sunsets at the end of the last full pay period in December 2024. Accordingly, effective the pay period that includes January 1, 2025, Employee shall contribute the full statutory member contribution required by members of the NBFMA, which is currently equal to 9% of compensation earnable, plus an additional 4.5% of compensation earnable toward retirement costs as permitted under Government Code section 20516(f), for a total contribution of 13.5%. Effective the pay period that includes January 1, 2023, the Ca1PERS retirement contributions for Employee shall be as noted above and shall not be tied to the retirement contributions required by members of the NBFMA. Effective the pay period that includes January 1, 2025, the Ca1PERS retirement contributions for Employee shall be tied to the retirement contributions required by members of the NBFMA. If there are future changes to those employee retirement contributions, this Agreement shall be deemed amended and Employee shall be subject to the same formula or percentage contribution as applied to Tier I Legacy members of the NBFMA, as set forth in a council -approved MOU, and for the same duration. 2. Except as expressly modified herein, all other terms and provisions set forth in the Plan shall remain unchanged and shall be in full force and effect. Signatures on the next page Amendment - Boyles Employment Contract Page 2 of 3 26-64 EMPLOYER CITY OF NEWPORT BEACH A Municipal Corporation Grace K. Leung, City Manager Date: EMPLOYEE, An Individual By: 4 �� JefrBoyles, Fire Chie Date: *J d \) . 8 , .2 o D :) APPROVED AS TO FORM: By: C. f A-- Date: aron C. Harp, City Attorney ATTEST: Date: Leilani Brown, City Clerk Amendment - Boyles Employment Contract Page 3 of 3 26-65 ATTACHMENT B City of Newport Beach November 2022 FY23 FY24 FY25 FY26 Key Contract Terms Additional City Pickup of PERS 1.5% Deduction Reduction Bargaining Unit City Employees Association (CEA) $10,706,610 $28,422 $115,389 $59,420 $0 $203,232 Key & Management (K&M) $18,021,104 $53,754 $218,134 $112,232 $0 $384,120 Employees League (League) $12,728,450 $35,153 $142,722 $73,502 $0 $251,377 NB Professional & Technical Employees Association (Prof & Tech) $12,794,562 $36,724 $149,099 $76,784 $0 $262,608 Association of Newport Beach Lifeguards (ANBOL) $2,211,922 $3,781 $7,789 $4,011 $0 $15,581 Part -Time Employee Association of Newport Beach (PTEANB) $8,435,931 $8,742 $36,336 $19,557 $0 $64,635 Council Appointed Positions $918,646 $5,677 $11,695 $6,023 $0 $23,394 Key Contract Terms Additional Contribution to Health Coverage Additional $100/month Bargaining Unit NB Firefighters Association (NBFA) $28,529,999 $52,073 $180,743 $90,959 $0 $323,775 NB Fire Management Association (NBFMA) $1,410,015 $1,679 $5,924 $2,979 $0 $10,582 NB Lifeguard Management Association (NBLMA) $2,207,013 $3,504 $13,168 $6,588 $0 $23,260 NB Police Association (NBPA) $31,294,031 $62,543 $217,859 $83,877 $0 $364,279 NB Police Management Association(NBPMA) $8,420,630 $11,101 $42,420 $21,252 $0 $74,773 Total $137,678,913 $303,153 $1,141,278 $557,184 $0 $2,001,615 Year 1 Reflects 2023 Calendar Year $ 1/2 FY Year 2 Reflects 2024 Calendar Year $ Full FY Year 3 Reflects 2025 Calendar Year $ 1/2 FY 26-66 Attachment C Budget Amendment No. 23-036 26-67 o�aEvvvoi @. . City of Newport Beach _ BUDGET AMENDMENT �q�iFoaN� 2022-23 BA#: 23-036 Department: Human Resources ONETIME: P Yes ❑ No Requestor: Barbara Salvini Approvals ❑ CITY MANAGER'S APPROVAL ONLY ,v Finance Director: Date �- 0 COUNCIL APPROVAL REQUIRED City Clerk: Date EXPLANATION FOR REQUEST: FY23 - Additional CalPERS and Cafeteria Plan Contributions ❑ from existing budget appropriations ❑ from additional estimated revenues Q from unappropriated fund balance Fund # Org Object Project Description Increase or (Decrease) $ Subtotal Fund # Org Object Project Description Increase or (Decrease) $ 010 01035354 721001 TRAFFIC - CAFETERIA ALLOWANCE FT 900.00 010 0103511 721001 EMERGENCY PREPAREDNESS - CAFETERIA ALLOWANCE FT 300.00 010 0103511 722001 EMERGENCY PREPAREDNESS - PENSION EE NORMAL COST IV (16.25) 010 0103511 723002 EMERGENCY PREPAREDNESS - PENSION ER NORMAL COST IV (16.25) 010 0103511 724001 EMERGENCY PREPAREDNESS - PENSION EE CONTRIB MISC 24.73 010 0103522 721001 POLICE IT - CAFETERIA ALLOWANCE FT 1,800.00 010 0103522 722001 POLICE IT - PENSION EE NORMAL COST MISC (109.28) 010 0103522 723002 POLICE IT - PENSION ER NORMAL COST MISC (109.28) 010 0103522 724001 POLICE IT- PENSION EE CONTRIB MISC 166.26 010 01035351 713002 POLICE CHIEF - OVERTIME SAFETY & 1/2 TIME 95.90 010 01035351 721001 POLICE CHIEF - CAFETERIA ALLOWANCE FT 1,800.00 010 01035351 722001 POLICE CHIEF - PENSION EE NORMAL COST MISC (36.05) 010 01035351 722002 POLICE CHIEF - PENSION EE NORMAL COST SAFETY 9.06 010 01035351 723002 POLICE CHIEF - PENSION ER NORMAL COST MISC (36.05) 010 01035351 723003 POLICE CHIEF - PENSION ER NORMAL COST SAFETY 18.60 010 01035351 724001 POLICE CHIEF - PENSION EE CONTRIB MISC 54.84 010 01035351 724002 POLICE CHIEF - PENSION EE CONTRIB SAFETY (12.95) 010 01035351 727016 POLICE CHIEF - MEDICARE FRINGES 1.39 010 01035352 713002 POLICE SUPPORT SERVICES - OVERTIME SAFETY & 1/2 TIME 95.90 010 01035352 721001 POLICE SUPPORT SERVICES - CAFETERIA ALLOWANCE FT 13,500.00 010 01035352 722001 POLICE SUPPORT SERVICES - PENSION EE NORMAL COST MIS (456.55) 010 01035352 722002 POLICE SUPPORT SERVICES - PENSION EE NORMAL COST SAF 9.06 010 01035352 723002 POLICE SUPPORT SERVICES - PENSION ER NORMAL COST MIS (456.55) 010 01035352 723003 POLICE SUPPORT SERVICES - PENSION ER NORMAL COST SAF 18.60 010 01035352 724001 POLICE SUPPORT SERVICES - PENSION EE CONTRIB MISC 694.58 010 01035352 724002 POLICE SUPPORT SERVICES - PENSION EE CONTRIB SAFETY (12.95) 010 01035352 727016 POLICE SUPPORT SERVICES - MEDICARE FRINGES 1.39 010 01035353 713002 PATROL- OVERTIME SAFETY & 1/2 TIME 3,069.06 010 01035353 721001 PATROL - CAFETERIA ALLOWANCE FT 30,600.00 010 01035353 722001 PATROL - PENSION EE NORMAL COST MISC (119.15) 010 01035353 722002 PATROL - PENSION EE NORMAL COST SAFETY 290.03 010 01035353 723002 PATROL - PENSION ER NORMAL COST MISC (119,15) 010 01035353 723003 PATROL - PENSION ER NORMAL COST SAFETY 595.40 010 01035353 724001 PATROL - PENSION EE CONTRIB MISC 181.28 010 01035353 724002 PATROL- PENSION EE CONTRIB SAFETY (414.32) 010 01035353 727016 PATROL - MEDICARE FRINGES 41.51 26-68 010 01035354 713002 TRAFFIC - OVERTIME SAFETY & 1/2 TIME 484.18 010 01035354 721001 TRAFFIC - CAFETERIA ALLOWANCE FT 6,000.00 010 01035354 722001 TRAFFIC - PENSION EE NORMAL COST MISC (106.59) 010 01035354 722002 TRAFFIC - PENSION EE NORMAL COST SAFETY 45.75 010 01035354 723002 TRAFFIC - PENSION ER NORMAL COST MISC (106.59) 010 01035354 723003 TRAFFIC - PENSION ER NORMAL COST SAFETY 93.93 010 01035354 724001 TRAFFIC - PENSION EE CONTRIB MISC 162.15 010 01035354 724002 TRAFFIC - PENSION EE CONTRIB SAFETY (65.36) 010 01035354 727016 TRAFFIC - MEDICARE FRINGES 8.79 010 01035355 713002 DETECTIVES - OVERTIME SAFETY & 1/2 TIME 1,155.63 010 01035355 721001 DETECTIVES - CAFETERIA ALLOWANCE FT 12,900.00 010 01035355 722001 DETECTIVES - PENSION EE NORMAL COST MISC (135.84) 010 01035355 722002 DETECTIVES - PENSION EE NORMAL COST SAFETY 109.21 010 01035355 723002 DETECTIVES - PENSION ER NORMAL COST MISC (135.84) 010 01035355 723003 DETECTIVES - PENSION ER NORMAL COST SAFETY 224.19 010 01035355 724001 DETECTIVES - PENSION EE CONTRIB MISC 206.67 010 01035355 724002 DETECTIVES - PENSION EE CONTRIB SAFETY (156.01) 010 01035355 727016 DETECTIVES - MEDICARE FRINGES 17.97 010 01035356 721001 FLEET MAINTENANCE - CAFETERIA ALLOWANCE FT 600.00 010 01035356 722001 FLEET MAINTENANCE - PENSION EE NORMAL COST MISC (23.39) 010 01035356 723002 FLEET MAINTENANCE - PENSION ER NORMAL COST MISC (23.39) 010 01035356 724001 FLEET MAINTENANCE - PENSION EE CONTRIB MISC 35.58 010 01040005 721001 FIRE ADMINISTRATION - CAFETERIA ALLOWANCE FT 300.00 010 01040401 713002 FIRE OPERATIONS - OVERTIME SAFETY & 1/2 TIME 11,571.76 010 01040401 721001 FIRE OPERATIONS - CAFETERIA ALLOWANCE FT 27,750.00 010 01040401 722002 FIRE OPERATIONS - PENSION EE NORMAL COST SAFETY 1,093.53 010 01040401 723003 FIRE OPERATIONS - PENSION ER NORMAL COST SAFETY 2,244.92 010 01040401 724002 FIRE OPERATIONS - PENSION EE CONTRIB SAFETY (1,562.19) 010 01040401 727016 FIRE OPERATIONS - MEDICARE FRINGES 167.79 010 01040402 721001 FIRE PREVENTION - CAFETERIA ALLOWANCE FT 1,200.00 010 01040403 721001 COMM ER RESPONSE TEAM (CERT) - CAFETERIA ALLOWANCE 300.00 010 01040404 713002 EMERGENCY MEDICAL SERVICES - OVERTIME SAFETY & 1/21 3,113.13 010 01040404 721001 EMERGENCY MEDICAL SERVICES - CAFETERIA ALLOWANCE F" 7,050.00 010 01040404 722002 EMERGENCY MEDICAL SERVICES - PENSION EE NORMAL COS 294.19 010 01040404 723003 EMERGENCY MEDICAL SERVICES - PENSION ER NORMAL COS 603.95 010 01040404 724002 EMERGENCY MEDICAL SERVICES - PENSION EE CONTRIB SAFI (420.27) 010 01040404 727016 EMERGENCY MEDICAL SERVICES - MEDICARE FRINGES 45.14 010 01040405 713002 JUNIOR LIFEGUARDS - OVERTIME SAFETY & 1/2 TIME 18.61 010 01040405 721001 JUNIOR LIFEGUARDS - CAFETERIA ALLOWANCE FT 113.21 010 01040405 722002 JUNIOR LIFEGUARDS - PENSION EE NORMAL COST SAFETY 1.76 010 01040405 723003 JUNIOR LIFEGUARDS - PENSION ER NORMAL COST SAFETY 3.61 010 01040405 724002 JUNIOR LIFEGUARDS - PENSION EE CONTRIB SAFETY (2.51) 010 01040405 727016 JUNIOR LIFEGUARDS - MEDICARE FRINGES 0.27 010 01040406 713002 LIFEGUARD OPERATIONS - OVERTIME SAFETY & 1/2 TIME 412.57 010 01040406 721001 LIFEGUARD OPERATIONS - CAFETERIA ALLOWANCE FT 2,886.79 010 01040406 722002 LIFEGUARD OPERATIONS - PENSION EE NORMAL COST SAFEI 38.99 010 01040406 723003 LIFEGUARD OPERATIONS - PENSION ER NORMAL COST SAFE- 80.04 010 01040406 724002 LIFEGUARD OPERATIONS - PENSION EE CONTRIB SAFETY (55.70) 010 01040406 727016 LIFEGUARD OPERATIONS - MEDICARE FRINGES 5.98 010 01010005 724001 CITY CLERK ADMIN - PENSION EE CONTRIB MISC 2,818.17 010 01015005 724001 CITY ATTORNEY ADMIN - PENSION EE CONTRIB MISC 6,088.80 010 01020005 724001 CITY MANAGER ADMIN - PENSION EE CONTRIB MISC 4,563.60 010 01020201 724001 CITY MGR PUBLIC INFO OFFICE - PENSION EE CONTRIB MISC 966.23 010 0102041 724001 CITY MGR OUTREACH SERVICES - PENSION EE CONTRIB MISC 573.71 010 01025005 724001 HUMAN RESOURCES - PENSION EE CONTRIB MISC 5,022.99 010 01030005 724001 FINANCE ADMIN - PENSION EE CONTRIB MISC 2,751.25 010 01030301 724001 FINANCIAL PLANNING - PENSION EE CONTRIB MISC 2,111.72 010 01030302 724001 FINANCIAL REPORTING - PENSION EE CONTRIB MISC 2,561.22 010 01030304 724001 - PENSION EE CONTRIB MISC 1,770.42 010 0103031 724001 REVENUE SERVICES - PENSION EE CONTRIB MISC 4,738.75 010 01035351 724001 POLICE CHIEF - PENSION EE CONTRIB MISC 344.66 010 010353SI 724002 POLICE CHIEF - PENSION EE CONTRIB SAFETY 1,053.06 010 01035352 724001 POLICE SUPPORT SERVICES - PENSION EE CONTRIB MISC 2,162.95 010 01035353 724002 PATROL - PENSION EE CONTRIB SAFETY 969.86 010 01035354 724001 TRAFFIC - PENSION EE CONTRIB MISC 1,221.16 010 01035355 724002 DETECTIVES - PENSION EE CONTRIB SAFETY 969.86 010 01040005 724001 FIRE ADMINISTRATION - PENSION EE CONTRIB MISC 1,718.19 010 01040005 724002 FIRE ADMINISTRATION - PENSION EE CONTRIB SAFETY 952.52 010 01040401 724002 FIRE OPERATIONS - PENSION EE CONTRIB SAFETY 886.99 010 01040402 724001 FIRE PREVENTION - PENSION EE CONTRIB MISC 236.28 010 01040404 724001 EMERGENCY MEDICAL SERVICES - PENSION EE CONTRIB MIST 737.16 26-69 )10 01040405 724001 JUNIOR LIFEGUARDS - PENSION EE CONTRIB MISC 3,652.07 )10 01040406 724001 LIFEGUARD OPERATIONS - PENSION EE CONTRIB MISC 1,112.42 )10 01040406 724002 LIFEGUARD OPERATIONS - PENSION EE CONTRIB SAFETY 607.20 )10 01050005 724001 CDD ADMIN - PENSION EE CONTRIB MISC 2,994.65 )10 0105041 724001 INSPECTIONS - PENSION EE CONTRIB MISC 4,385.42 310 0105042 724001 PLAN CHECKS/PERMITS - PENSION EE CONTRIB MISC 8,702.86 310 01050501 724001 PLANNING - PENSION EE CONTRIB MISC 6,329.74 D10 01050503 724001 CODE ENFORCEMENT - PENSION EE CONTRIB MISC 1,364.95 010 01050505 724001 REAL PROPERTY GEN FUND - PENSION EE CONTRIB MISC 749.53 D10 01060005 724001 LIBRARY ADMIN - PENSION EE CONTRIB MISC 2,908.30 010 0106021 724001 CDM BRANCH LIBRARY - PENSION EE CONTRIB MISC 601.52 010 0106022 724001 MARINERS BRANCH LIBRARY - PENSION EE CONTRIB MISC 1,888.80 010 0106023 724001 CENTRAL LIBRARY - PENSION EE CONTRIB MISC 4,587.33 010 0106024 724001 BALBOA BRANCH LIBRARY - PENSION EE CONTRIB MISC 375.47 010 01060601 724001 TECHNICAL PROCESSING - PENSION EE CONTRIB MISC 742.30 010 01060604 724001 LITERACY SERVICES - PENSION EE CONTRIB MISC 157.66 010 01070005 724001 RECREATION ADMIN - PENSION EE CONTRIB MISC 1,991.19 010 0107010 724001 PROGRAM SUPPORT - PENSION EE CONTRIB MISC 5,004.18 010 0107012 724001 ADULT SPORTS - PENSION EE CONTRIB MISC 235.11 010 0107014 724001 YOUTH PROGRAMS - PENSION EE CONTRIB MISC 312.24 010 0107015 724001 PRESCHOOL PROGRAMS - PENSION EE CONTRIB MISC 148.86 010 0107016 724001 NATURAL RESOURCES - PENSION EE CONTRIB MISC 236.04 010 0107018 724001 PARK PATROL- PENSION EE CONTRIB MISC 523.13 010 0107020 724001 NEWPORT COAST COMMUNITY CENTER - PENSION EE CONTI 793.29 010 0107021 724001 COMMUNITY YOUTH CENTER - PENSION EE CONTRIB MISC 461.34 010 0107023 724001 MARINA PARK - PENSION EE CONTRIB MISC 1,228.33 010 0107024 724001 FACILITY MAINT & OPERATIONS - PENSION EE CONTRIB MIS( 594.19 010 0107031 724001 OASIS - PENSION EE CONTRIB MISC 2,361.92 010 0107032 724001 OASIS FITNESS CENTER - PENSION EE CONTRIB MISC 298.26 010 0107033 724001 OASIS TRANSPORTATION - PENSION EE CONTRIB MISC 1,522.93 010 01080005 724001 PUBLIC WORKS ADMIN - PENSION EE CONTRIB MISC 4,104.70 010 0108011 724001 WQ/CONSERVATION/ENVIRONMENTAL - PENSION EE CONTI 1,706.35 010 0108012 724001 TRAFFIC & TRANSPORTATION - PENSION EE CONTRIB MISC 5,545.42 010 0108031 724001 PARKS - PENSION EE CONTRIB MISC 2,751.66 010 0108032 724001 TREES - PENSION EE CONTRIB MISC 753.18 010 0108041 724001 FACILITY MAINTENANCE - PENSION EE CONTRIB MISC 2,773.36 010 0108051 724001 REFUSE - PENSION EE CONTRIB MISC 585.56 010 0108061 724001 STREETS/ASPHALT - PENSION EE CONTRIB MISC 9,043.22 010 01080801 724001 ENGINEERING SERVICES - PENSION EE CONTRIB MISC 10,545.00 010 01080807 724001 MOD ADMIN - PENSION EE CONTRIB MISC 1,061.74 010 0109062 724001 STORM DRAINS/STREET SWEEPING - PENSION EE CONTRIB h 2,716.45 010 0109063 724001 STREET LIGHT/ELECTRICAL - PENSION EE CONTRIB MISC 665.98 100 10045451 724001 HARBOR DEPARTMENT - PENSION EE CONTRIB MISC 1,652.72 160 16003 724001 ENVIRONMENTAL LIAB NON OP - PENSION EE CONTRIB MISC 228.75 701 7019052 724001 WATER SYSTEM SERVICE - PENSION EE CONTRIB MISC 12,505.96 711 7119061 724001 WASTEWATER OPERATIONS - PENSION EE CONTRIB MISC 3,905.04 752 7529031 724001 EQUIPMENT MAINTENANCE - PENSION EE CONTRIB MISC 2,587.65 764 76420203 724001 CITY MGR INFORMTN TECHNOLOGY - PENSION EE CONTRIB 1 _ 7,030.31 Subtotal $ 303,153.25 Fund # Object Description Increase or (Decrease) 5 010 300000 GENERAL FUND - FUND BALANCE CONTROL (275,242.82) 100 300000 TIDE & SUBMERGED LANDS FUND - FUND BALANCE CONTROL (1,652.72) 160 300000 ENVIRONMENTAL LIABILITY FUND - FUND BALANCE CONTROL (228.75) 701 300000 WATER ENTERPRISE FUND - FUND BALANCE CONTROL (12,505.96) 711 300000 WASTEWATER ENTERPRISE FUND - FUND BALANCE CONTROL (3,905.04) 752 300000 EQUIPMENT FUND - FUND BALANCE CONTROL (2,587.65) 764 300000 IT ISF - FUND BALANCE CONTROL (7,030.31) Subtotal $ (303,153.25), Fund Balance Change Required 26-70