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HomeMy WebLinkAbout07 - 2019 Key and Management Compensation Plan and Amending the City's Salary ScheduleQ �EwP0 cq<iF�P TO: FROM: CITY OF NEWPORT BEACH City Council Staff Report April 9, 2019 Agenda Item No. 7 HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL Grace K. Leung, City Manager - 949-644-3001, gleung@newportbeachca.gov Barbara J. Salvini, Human Resources Director - 949-644-3259, bsalvini@newportbeachca.gov PREPARED BY: Barbara J. Salvini, Human Resources Director, bsalvini@newportbeachca.gov PHONE: 949-644-3259 TITLE: Resolution No. 2019-35: Adopting the 2019 Key and Management Compensation Plan for the Period January 1, 2019, Through December 31, 2021, and Amending the City's Salary Schedule ABSTRACT: Key and Management (K&M) employees include 87 unrepresented executive, management, supervisory and confidential employees whose terms and conditions of employment are outlined in a Key and Management Compensation Plan (Plan). The City Council last amended the Plan in January 2016 by Resolution No. 2016-13, covering the time period of July 1, 2015 through December 31, 2018. Historically, the wages, benefits and other terms and conditions of employment for K&M employees have closely mirrored the terms and conditions of employment set forth in the Newport Beach City Employees Association (NBCEA) and Newport Beach Professional and Technical Employees Association (NBPTEA) Memoranda of Understanding (MOUs). On March 26, 2019, the proposed revisions to the Plan were submitted for City Council and public review. The revised Plan for the period of January 1, 2019 through December 31, 2021 ("2019 Plan") is presented tonight for City Council adoption (or rejection), and is the final step in the approval of the 2019 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. 2019-37, A Resolution of the City Council of the City of Newport Beach, California, Adopting the 2019 Key and Management Compensation Plan, Which Shall be Effective from January 1, 2019, and Amending the City's Salary Schedule; 7-1 Resolution No. 2019-35: Adopting the 2019 Key and Management Compensation Plan for the Period January 1, 2019, Through December 31, 2021, and Amending the City's Salary Schedule April 9, 2019 Page 2 c) Approve Budget Amendment No. 19BA-034 appropriating $372,742.95 to salary and benefit accounts from unappropriated General Fund surplus fund balance for the remainder of FY 2018/19 representing the first, six months of the three-year Key and Management Compensation Plan; and d) Approve and adopt the revisions to the Citywide salary schedule as reflected in the 2019 Key and Management Compensation Plan. FUNDING REQUIREMENTS: The Budget Amendment appropriates $372,742.95 in increased expenditure appropriations from the General Fund unappropriated fund balance. The proposed 2019 Plan and comprehensive cost estimate were presented at the March 26, 2019 City Council regular meeting. The total fiscal impact of the 2019 Plan is estimated at $2,048,332 for the entire three-year term of the Plan. The budget amendment in the amount of $372,742.95 is recommended for the costs associated with the current fiscal year, January 1, 2019 through June 30, 2019. The Budget Amendment will increase salary and benefit appropriations from the General Fund unappropriated surplus fund balance. DISCUSSION: The following discussion was provided, in part, with the March 26, 2019 staff report and is included here for reference: There are approximately 81 miscellaneous (non -safety) and six (6) safety unrepresented, budgeted positions assigned to K&M. These positions are generally in the confidential, supervisory, managerial and executive classifications. Since these employees are not exclusively recognized and do not negotiate or bargain, the City has traditionally provided K&M employees with compensation and benefit adjustments comparable to NBCEA and NBPTEA to maintain parity. Salient revisions of the proposed 2019 Plan include: • Term of three (3) years, from January 1, 2019 through December 31, 2021 • Eligible Key and Management employees will receive the following cost of living adjustments to the salary ranges: ✓ January 1, 2019 (retroactive) — 2% ✓ January 1, 2020 — 2% ✓ January 1, 2021 — 2% • A one-time, non-PERSable Lump Sum Payment ✓ Pay period of Council adoption — $2,700 (excludes City Attorney, City Clerk, City Manager, Fire Chief and Police Chief) 7-2 Resolution No. 2019-35: Adopting the 2019 Key and Management Compensation Plan for the Period January 1, 2019, Through December 31, 2021, and Amending the City's Salary Schedule April 9, 2019 Page 3 • LIUNA supplemental pension plan ✓ K&M employees will pick up the total cost of their participation in the LIUNA plan • Revisions to the Cafeteria Plan for new employees • Restructuring of non-FLSA overtime • Revisions to leave cash outs, including the Retiree Health Savings (RHS) Plan Part C contribution • Reimbursement for executive management physicals, up to $1,000 Although the salary ranges for City Manager, City Attorney, City Clerk, Police Chief and Fire Chief are modified by the cost of living adjustments received by Key and Management Employees, any changes to their compensation are tied to their individual employment agreements. Additionally, the Assistant Police Chief and Assistant Chief, Lifeguard Operations classifications are tied to the cost of living adjustments received by the Police Management Association and the Lifeguard Management Association respectively. The 2019 Plan will not become effective, per Government Code §3505.1, until the governing body, e.g. City Council, takes action to adopt it. If the City Council approves and adopts the 2019 Plan for K&M employees, Human Resources staff members will work to implement the provisions as soon as practicable. 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, Division 6, 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. 2019-35 Attachment B — Exhibit A to Attachment A (2019 K&M Plan) Attachment C — Budget Amendment No. 19BA-034 7-3 ATTACHMENT A RESOLUTION NO. 2019-35 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT BEACH, CALIFORNIA, ADOPTING THE 2019 KEY AND MANAGEMENT COMPENSATION PLAN, WHICH SHALL BE EFFECTIVE FROM JANUARY 1, 2019, THROUGH DECEMBER 31, 2021, AND AMENDING THE CITY'S SALARY SCHEDULE WHEREAS, the City of Newport Beach ("City") has employees who are not represented by an exclusively recognized collective bargaining unit and therefore are not covered by a collective bargaining contract/agreement, WHEREAS, the City Council of the City of Newport Beach ("City Council") has previously established and recognized the unrepresented Key & Management ("K&M") employees, consisting of certain safety and non -safety management, professional and confidential classifications; WHEREAS, the City supports effective communication and collaborative working relationships with its K&M employees to promote positive relations while balancing good management practices; WHEREAS, on January 26, 2016, the City Council adopted Resolution 2016-13, which provided the wages, hours, fringe benefits and other terms of employment of K&M employees, for the time period of July 1, 2015 through December 31, 2018 ("2015 Key and Management Compensation Plan"); WHEREAS, the City Council wishes to adopt a new Key and Management Compensation Plan, which is set forth in Exhibit A and incorporated herein by this reference, to serve as the successor Key and Management Compensation Plan for K&M employees for the time period of January 1, 2019 through December 31, 2021 ("2019 Key and Management Compensation Plan"); WHEREAS, City of Newport Beach Charter, Section 601, requires the City Council to provide the number, titles, qualifications, powers, duties and compensation of all officers and employees of the City; WHEREAS, Newport Beach Municipal Code Section 2.28.010 provides that, upon recommendation of the City Manager, the City Council may establish by resolution the salary range or rate for each position; WHEREAS, the City Manager has reviewed the changes to the salary schedule for the K&M employees provided in this resolution and recommends approval; 7-4 Resolution No. 2019 - Page 2 of 3 WHEREAS, the City Council received and considered the proposed 2019 Key and Management Compensation Plan at its regular meeting on March 26, 2019; and WHEREAS, by adopting this resolution, the City Council is duly approving and adopting the amendment to the salary schedule for K&M employees so as to be in conformance with the 2019 Key and Management Compensation Plan provisions and Title 2 of the California Code of Regulations, Section 570.5. NOW, THEREFORE, the City Council of the City of Newport Beach resolves as follows: Section 1: The 2015 Key and Management Compensation Plan adopted by Resolution No. 2016-13, is hereby replaced by the 2019 Key and Management Compensation Plan, which is attached hereto as Exhibit A incorporated herein by this reference. Wages, hours, fringe benefits and other terms and conditions of Key and Management employees as set forth in the 2019 Key and Management Compensation Plan shall be provided in accordance thereto, and shall serve as the operating plan for the period of January 1, 2019 through December 31, 2021. Section 2: The City's Salary Schedule effective June 12, 2018, shall be revised and dated to be consistent with this resolution and the 2019 Key and Management Compensation Plan, as required by Title 2 of the California Code of Regulations, Section 570.5. Section 3: The 2019 Key and Management Compensation Plan shall supersede in all respects any and all terms and provisions of all prior compensation plans relating to Key and Management employees, except to the extent that any term or provision of the 2019 Key and Management Compensation Plan expressly provides otherwise. Section 4: The recitals provided in this resolution are true and correct and are incorporated into the operative part of this resolution. Section 5: 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. 7-5 Resolution No. 2019 - Page 3 of 3 Section 6: 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. Section 7: 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 9th day of April, 2019. Diane B. Dixon Mayor ATTEST: Leilani I. Brown City Clerk APPROVED AS TO FORM: CITY ATTORNEY'S OFFICE , ( - " Aaron C. Harp City Attorney Attachment: Exhibit A — 2019 Key and Management Compensation Plan 7-6 EXHIBIT A 2019 Key and Management Compensation Plan Full Document Attached to the Staff Report as Attachment B 7-7 ATTACHMENT B Fxhihit A THE CITY OF NEWPORT BEACH KEY AND MANAGEMENT EMPLOYEES COMPENSATION PLAN (CO4: ku �n January 1, 2019 through December 31, 2021 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 TABLE OF CONTENTS INTRODUCTION COMPENSATION Salary............................................................................................................................. 1 RangeAdvancement....................................................................................................... 2 Performance Reviews and Anniversary Dates................................................................ 3 BilingualPay................................................................................................................... 3 Non -Exempt Overtime and Compensatory Time Off ....................................................... 3 JuryDuty......................................................................................................................... 3 Uniform Allowance — Public Safety................................................................................. 4 One -Time Payment......................................................................................................... 4 LEAVES HolidayLeave................................................................................................................. 5 Holidays— Public Safety.................................................................................................. 5 FlexLeave....................................................................................................................... 6 SickLeave....................................................................................................................... 7 KinCare.......................................................................................................................... 7 Bereavement................................................................................................................... 7 AdministrativeLeave.......................................................................................................8 LeaveSellback................................................................................................................ 8 BENEFITS Insurance........................................................................................................................ 9 AdditionalBenefits......................................................................................................... 10 RetirementBenefits....................................................................................................... 11 Retiree Medical Benefits............................................................................................... 15 Tuition Reimbursement................................................................................................. 19 AutoAllowance............................................................................................................. 19 MISCELLANEOUS ProbationaryPeriod....................................................................................................... 19 DirectDeposit................................................................................................................ 20 Exempt and Non-exempt Status................................................................................... 20 Alternative Work Schedules.......................................................................................... 20 EmployeePolicy Manual............................................................................................... 20 Appendix A: Classifications and Salary Ranges............................................................ 21 7-9 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 INTRODUCTION The following represents the salary and benefit program established by the City Council for Key and Management. The Key and Management Compensation Plan shall in no manner be interpreted as a guaranteed or implied contract between the City and any employee or group of employees. The Key and Management Group is divided into five categories: • Executive Management • Administrative Management • Administrative Management -Safety • Division Management • Confidential Appendix A lists all classifications in each category. COMPENSATION A. SALARY Non Safety: Key and Management non -safety employees* will receive the following cost of living adjustments, as provided in Appendix A: Effective the pay period that includes January 1, 2019, salary schedules will be adjusted to provide a two percent (2.0%) cost of living adjustment to base salaries. Effective the pay period that includes January 1, 2020, salary schedules will be adjusted to provide a two percent (2.0%) cost of living adjustment to base salaries. Effective the pay period that includes January 1, 2021, salary schedules will be adjusted to provide a two percent (2.0%) cost of living adjustment to base salaries. Safety: Key and Management safety employees* will receive the following adjustments, as provided in Appendix A: Key & Mgmt Comp Plan 2019-21 1 7-10 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Cost -of -living adjustments for the Assistant Police Chief classification shall be tied to the cost -of -living adjustments received by Police Management Association employees during the term of this Plan. Cost -of -living adjustments for the Assistant Fire Chief classification shall be tied to the cost -of -living adjustments outlined in the Key & Management Compensation Plan during the term of this Plan. The Assistant Chief, Lifeguard Operations classification's cost -of -living adjustments are tied by prior Council resolution to the cost -of -living adjustments received by Lifeguard Management Association Battalion Chiefs during the term of this Plan. * Although the salary ranges for City Manager, City Attorney, City Clerk, Police Chief and Fire Chief are modified by the cost of living adjustments received by Key and Management Employees, any changes to their compensation are tied to their individual employment agreements. B. RANGE ADVANCEMENT Advancement through the salary range varies depending on the Group to which the employee is assigned: Executive Management - No steps; movement at the discretion of the City Manager. Administrative Management - Five-step range with eligibility for merit step increases on an annual basis. Administrative Management -Safety - Five-step range with eligibility for merit step increases on an annual basis. Division Management - Five-step range with eligibility for merit step increases on an annual basis. Confidential - Eight -step range with eligibility for merit step increases on an annual basis. Salary steps are placed in five percent (5%) increments within the range for Administrative Management, Administrative Management -Safety, Division Management, and Confidential groups. Key & Mgmt Comp Plan 2019-21 7-11 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 C. PERFORMANCE REVIEWS AND ANNIVERSARY DATES All Key and Management employees hired prior to December 31, 2001 will have a December 1, or first full pay period in December, anniversary date. Key and Management employees hired after December 2001 will have an anniversary date based upon hire date and hours of service. All Executive Management performance evaluations will be reviewed by the City Manager prior to implementation of any range advancement. D. BILINGUAL PAY Upon determination by the Department Director that an employee's ability to speak, read and/or write in Spanish or other language as approved, contributes to the Department, the employee shall be eligible to receive $150 per month in bilingual pay. A certification process will be conducted by the Human Resources Department which will confirm that the employee is fluent at the street conversational level in speaking, reading and/or writing Spanish or other approved language. The parties agree that to the extent permitted by law, the Bilingual pay in this section is special compensation and shall be reported to Ca/PERS as such pursuant to Title 2 CCR, Section 571 (a)(4) and 571.1 (b)(3) Bilingual Premium. E. NON-EXEMPT OVERTIME AND COMPENSATORY TIME OFF Employees in non-exempt positions are eligible to receive overtime or compensatory time off. FLSA overtime for non-exempt positions shall be paid at one -and -one-half (1'/2) times the employee's regular rate of pay. The rate at which Non-FLSA Overtime is calculated shall not include the City's Cafeteria Plan Allowance, the opt -out Cafeteria Plan Allowance, or any cash back an employee may receive from the Cafeteria Plan Allowance by choosing benefits which cost less than the Allowance. Overtime work must be approved by the employee's supervisor. Compensatory time off for non-exempt positions shall accrue at the rate of one - and -one-half (1'/2) times for every overtime hour worked. Employees may accumulate up to eighty (80) hours of compensatory time off. If such an employee accrues eighty (80) hours of compensatory time off, he or she will not be able to accrue additional compensatory time off (and will be paid for any overtime worked) unless and until he/she uses some of his/her hours and reduces his compensatory time off bank below eighty (80) hours. F. JURY DUTY Key & Mgmt Comp Plan 2019-21 3 7-12 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 A Key and Management employee called to serve as a juror shall notify his/her supervisor as soon as he/she is notified that he/she has to appear for duty. If an employee calls in the night before and finds out he/she has to report for jury duty the next day, the employee should send an email to his/her supervisor as soon as possible to let the supervisor know that the employee will be reporting to jury duty the following day. Key and Management employees of the City legally required to serve as a juror shall be entitled to leave with pay and all benefits for a period of up to sixty (60) days so long as his/her presence is legally required and the process outlined in the Employee Policy Manual is followed. G. UNIFORM ALLOWANCE — PUBLIC SAFETY As permissible by law, the City shall report to PERS the annual value of uniform allowance at the following rates: Police Chief - $1,350 Assistant Police Chief - $1,350 Fire Chief - $1,519 Assistant Fire Chief - $1,519 Assistant Chief, Lifeguard Operations - $838 PERS Reporting of Uniform Allowance - To the extent permitted by law, the City shall report to the California Public Employees' Retirement System (Ca1PERS) the uniform allowance for each employee as special compensation in accordance with Title 2, California Code of Regulation, Section 571(x)(5). Notwithstanding the previous sentence, for "new members" as defined by the Public Employees' Pension Reform Act of 2013, the uniform allowance will not be reported as pensionable compensation to Ca1PERS. H. ONE-TIME PAYMENT Effective following adoption of the Key & Management Compensation Plan, or as soon thereafter as practicable, then currently employed (i.e., on the day of City Council approval of the Plan) eligible Key & Management employees (excluding City Manager, City Attorney, City Clerk, Police Chief and Fire Chief) will receive a one-time payment of twenty-seven hundred dollars ($2,700). It is understood this one-time payment does not meet the criteria under California Code of Regulations 571(b) as reportable compensation for retirement purposes. LEAVES Key & Mgmt Comp Plan 2019-21 4 7-13 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Employees hired or promoted into classifications in the Key and Management group following adoption of the Compensation Plan shall be tied to the leave benefits provided to the Key and Management group at large. A. HOLIDAY LEAVE Holidays Independence Day Labor Day Veteran's Day Thanksgiving Day Day After Thanksgiving Christmas Eve Christmas Day New Year's Eve New Year's Day Martin Luther King Birthday Washington's Birthday Memorial Day Floating Holiday nhsPrvarl July 4 First Monday in September November 11 Fourth Thursday in November Friday following Thanksgiving December 24 - last half of working day December 25 December 31- last half of working day January 1 Third Monday in January Third Monday in February Last Monday in May (1) July 1St' *The floating holiday (eight (8) hours of holiday leave) is awarded on July 1. The hours are added to the employees' Flex Leave account. Holidays will be paid based on the employee's regular work day schedule. For example, if an employee is on a 9/80 schedule and the holiday is observed on a day that the employee is regularly scheduled to work 9 hours, the employee is entitled to receive 9 hours of holiday pay. However, if an employee is on a 9/80 schedule and the holiday is observed on a day that the employee is regularly scheduled to work 8 hours, the employee is entitled to receive 8 hours of holiday pay. Employees will receive 8 hours of holiday pay annually for the Floating Holiday. Holidays listed above (except the floating holiday) occurring on a Saturday shall be observed the preceding Friday. Holidays occurring on a Sunday shall be observed on the following Monday. (Half day holidays shall be observed prior to the observed holiday). B. HOLIDAYS - PUBLIC SAFETY The provisions contained in this section apply to Administrative Management - Safety (Assistant Chiefs) who are required to work without regard to holidays Key & Mgmt Comp Plan 2019-21 5 7-14 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 based on assignment. Said employees shall receive 3.7 hours per pay period of Holiday compensation as pay and reported to PERS as compensation earnable as defined in Government Code Sec. 20636. The parties agree, to the extent permitted by law, the compensation in this section is special compensation for those employees who are normally required to work on an approved holiday because they work in positions that require scheduled staffing without regard to holidays and shall be reported as such pursuant to Title 2 CCR, Section 571(x)(5) Holiday Pay. C. FLEX LEAVE Regular full-time employees in the Administrative Management, Administrative Management -Safety, Division Management and Confidential categories enrolled in the flex leave program will earn leave according to the below. Spillover: Employees hired prior to July 1, 1996 shall be paid for earned Flex leave in excess of the employee's maximum accrual rate (spillover) provided that they utilized at least 80 hours Flex leave the previous calendar year. Employees with 16 or more years of continuous service are required to use 120 hours of Flex leave the previous calendar year. Regular full-time employees in the Executive Management categories will earn Flex leave according to the following schedule: Maximum Years of Continuous Hrs Accrued Annual Allowable Service per Pay Period hours Balance (hours) 1 but less than 15 1 but less than 5 6.00 156.00 468.00 5 but less than 9 6.61 171.86 515.58 9 but less than 12 7.23 189.98 563.94 12 but less than 16 8.15 211.90 635.70 16 but less than 20 8.77 228.02 684.06 20 but less than 25 9.38 243.88 731.64 25 and over 10.00 260.00 780.00 Spillover: Employees hired prior to July 1, 1996 shall be paid for earned Flex leave in excess of the employee's maximum accrual rate (spillover) provided that they utilized at least 80 hours Flex leave the previous calendar year. Employees with 16 or more years of continuous service are required to use 120 hours of Flex leave the previous calendar year. Regular full-time employees in the Executive Management categories will earn Flex leave according to the following schedule: Key & Mgmt Comp Plan 2019-21 X 7-15 Maximum Years of Continuous Hrs Accrued Annual Allowable Service per Pay Period hours Balance (hours) 1 but less than 15 8.77 228 684.06 15 and over 9.69 252 755.82 Key & Mgmt Comp Plan 2019-21 X 7-15 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Note: If an employee becomes sick in the first three months of employment, the City will advance up to three (3) months of accrued Flex leave time to be used for the illness only. If the employee terminates employment prior to three (3) months, the employee will repay the equivalent to the number of Flex leave days that were advanced to the employee. Employees shall accrue three (3) months of Flex leave (as provided in the chart above) upon completion of three (3) months of continuous employment with the City of Newport Beach, provided however, this amount shall be reduced by any Flex leave time advanced during the first three (3) months of employment. (1) Limit on Accumulation Employees first hired, or rehired by the City subsequent to July 1, 1996, shall not be eligible for Flex leave spillover pay and shall not be entitled to accrue Flex leave in excess of the Flex leave accrual threshold. (2) Method of Use Flex leave may not be taken in excess of that actually accrued, and in no case, except for illness, may it be taken prior to the completion of an employee's initial probationary period. The Department Director shall approve all requests for Flex leave, taking into consideration the needs of the Department, and whenever possible, the seniority and wishes of the employee. D. SICK LEAVE Key and Management employees employed by the City prior to initiation of the Flex leave program had separate sick and vacation leave banks. With the initiation of the Flex leave program, vacation leave was converted to Flex leave on an hour for hour basis and any sick leave hours remained in a bank to be used as provided in Section 11.2 (Sick Leave) of the Employee Policy Manual. E. KIN CARE Employees may use up to'/2 of Flex leave accrued per year to provide care for any member of the employee's immediate family in need of care due to illness or injury. F. BEREAVEMENT LEAVE Bereavement leave shall be defined as "the necessary absence from duty by an employee because of the death or terminal illness in his/her immediate family." Key & Mgmt Comp Plan 2019-21 7 7-16 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Unit members shall be entitled to forty (40) hours of bereavement leave per calendar year per incident (terminal illness followed by death is considered one incident). Bereavement leave shall be administered in accordance with the provisions of the Employee Policy Manual. Leave hours need not be used consecutively, but should occur in proximate time to the occurrence. For the purposes of this section, immediate family shall mean an employee's father, mother, stepfather, stepmother, brother, sister, spouse/domestic partner, child, stepchild, grandparents and the employee's spouse/domestic partner's father, mother, brother, sister, child and grandparents. An employee requesting bereavement leave shall notify his/her supervisor as soon as possible of the need to take leave. G. ADMINISTRATIVE LEAVE For Key and Management employees who are exempt from overtime, Administrative Leave may be granted, for a minimum of 8 hours and a maximum of 80 hours, as recommended by the Department Director with the approval of the City Manager. The determination as to how much Administrative Leave will be granted will be based upon the number of overtime hours normally worked each year by the individual exempt employee. Administrative Leave does not accrue and therefore has no cash value. As such, it cannot be carried over from year to year. H. LEAVE SELLBACK During calendar year 2019, employees shall have the option (on two occasions) of selling back, on an hour for hour basis, accrued Flex leave. In no event shall the Flex leave balance be reduced below one hundred and sixty (160) hours. Hours sold back will be subject to the Retiree Health Savings Plan Part C contributions, per Section 2 (a), Retiree Medical Benefits. For the term of this Compensation Plan the Part C contributions for Flex will be at twenty percent (20%). Effective in calendar year 2020 and thereafter, employees shall have the option of converting accrued Flex Leave to cash on an hour for hour basis subject to the following. On or before the pay period which includes December 15 of each calendar year, an employee may make an irrevocable election to cash out accrued flex leave which will be earned in the following calendar year. The employee can elect to receive the cash out in the pay period which includes June 30 and/or the pay period which includes December 15 for those Flex Leave benefits that have been earned during that portion of the year. In no event shall the flex leave balance be reduced below one hundred and sixty (160) hours. On or before December 31, 2019, each employee shall have the one-time option of cashing out all or a portion of Flex Leave benefits credited to his/her account as of that date. However, in no event shall the flex leave balance be reduced below one hundred and sixty (160) Key & Mgmt Comp Plan 2019-21 8 7-17 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 hours when the leave is cashed out. BENEFITS A. INSURANCE 1. Medical Insurance The City has implemented an IRS qualified Cafeteria Plan. In addition to the contribution amounts listed below, the City shall contribute the minimum CalPERS participating employer's contribution towards medical insurance for employees enrolled in a CalPERS medical plan, per Government Code Section 22892. The City's contribution towards the Cafeteria Plan is $1,725 per month (plus the minimum CalPERS participating employer's contribution). Employees shall have the option of allocating Cafeteria Plan contributions towards the City's medical, dental and vision insurance/programs. Employees shall be allowed to change coverages in accordance with plan rules and during regular open enrollment periods. Key and Management employees hired prior to the first day of the pay period following City Council adoption of this 2019-2021 Compensation Plan who elect to opt out of medical coverage offered by the City because they have provided proof of minimum essential coverage ("MEC') through another source (other than coverage in the individual market, whether or not obtained through Covered California) and execute an opt -out agreement releasing the City from any responsibility or liability to provide medical insurance coverage on an annual basis will receive $1,000 per month in taxable cash. For these same employees, if they elect medical coverage and spend less than the City contribution provided above, those unused cafeteria plan funds shall be paid to the employee as taxable cash. Employees hired on or after the first day of the pay period following City Council adoption of this 2019-2021 Compensation Plan (or a part-time employee who was hired by the City prior to this same date who is then hired into a classification in the Key and Management Group) who elect to opt out of medical coverage offered by the City because they have provided proof of minimum essential coverage ("MEC') through another source (other than coverage in the individual market, whether or not obtained through Covered California) shall receive $500 per month in taxable cash. For these same employees, if they elect medical coverage and spend less Key & Mgmt Comp Plan 2019-21 9 7-18 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 than the City contribution provided above, there shall be no cash back provided. 2. Vision Insurance Employees may purchase vision insurance upon hire and during benefits open enrollment. 3. Dental Insurance The existing or comparable dental plans shall be maintained as part of the City's health plan offerings as agreed upon by the Benefits Information Committee. 4. Disabilitv Insurance The City shall provide disability insurance with the following provisions: Short -Term Disability Long -Term Disability Benefit Amount 66.67% of covered wages 66.67% of covered wages Maximum Benefit $1,846 weekly $15,000 monthly Waiting Period 30 calendar days 180 calendar days Employees shall not be required to exhaust accrued paid leaves prior to receiving benefits under the disability insurance program. Employees may not supplement the disability benefit with paid leave once the waiting period has been exhausted. Employees are responsible for the payment of the disability insurance cost in the amount of one (1 %) percent of base salary as a post -tax deduction for this benefit. B. ADDITIONAL BENEFITS 1. IRS Section 125 Flexible Spending Account The City provides a qualified Section 125 Flexible Spending Account which authorizes an employee to reduce taxable income for payment of allowable expenses such as child care and medical expenses. 2. Life Insurance Key & Mgmt Comp Plan 2019-21 10 7-19 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 The City shall provide life insurance for all regular full-time employees in $1,000 increments equal to one times the employee's annual salary up to a maximum of $50,000. At age 70 the City -paid life insurance is reduced by 50% of the pre -70 amount. This amount remains in effect until the employee terminates from City employment. 3. Employee Assistance Program Key and Management employees are eligible to receive EAP benefits, which provide confidential counseling and education on work and life issues, subject to provider guidelines. 4. Executive Management Physicals Employees in those classifications designated as Executive Management shall receive a reimbusement of up to one thousand dollars ($1,000.00) per year for an executive management physical examination. C. RETIREMENT BENEFITS 1. PERS a. Retirement Formula The City contracts with California Public Employees Retirement System (PERS) to provide retirement benefits for its employees. Pursuant to prior agreements and state mandated reform, the City has implemented first, second and third tier retirement benefits: Tier 1 ("Legacy"): For employees hired by the City on or before November 23, 2012, the retirement formula for safety members shall be 3%@50 and the retirement formula for non -safety members shall be 2.5%@55, calculated on the basis of the highest consecutive 12 month period selected by the employee. Tier 2 ("Classic"): For employees first hired by the City between November 24 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 for safety members shall be 2%@50 (Lifeguard/Fire) or 3%@55 (Police), and the retirement formula for non -safety members shall be 2%@60, calculated on the basis of the highest consecutive 36 month Key & Mgmt Comp Plan 2019-21 11 7-20 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 period selected by the employee as set forth in Government Code section 20037. Tier 3 ("PEPRA"): For employees first hired by the City on or after January 1, 2013, who are new members, the safety retirement formula shall be 2.7%@57 and the non -safety retirement formula shall be 2%@62, calculated on the basis of the highest consecutive 36 -month period selected by the employee provided for by the Public Employees' Retirement Law at Government Code section 7522.25(d). b. Employee Contributions Non Safety: Key and Management employees will contribute toward their PERS retirement benefit. Employee retirement contributions that are in addition to the normal PERS Member Contribution shall be calculated on base pay, special pays, and other pays normally reported as TERSable" 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. Tier I. Employees shall contribute 13.0% of compensation earnable as follows: 8.0% as the statutory member contribution 2.42% as cost sharing per 20516(a) and 2.58% as cost sharing per 20516(f). Tier 2: Employees shall contribute 13.0% of compensation earnable as follows: 7.0% as the statutory member contribution 2.42% as cost sharing per under 20516(a) and 2.58% as cost sharing per 20516(f). Tier 3. The minimum statutory employee contribution for employees in Tier 3 is subject to the provisions of the (PEPRA) and equals 50% of the "total normal cost". Tier 3 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. Safety: A. Assistant Police Chief An Assistant Police Chief's employee contribution will depend on what Tier the employee is in as defined above. Key & Mgmt Comp Plan 2019-21 12 7-21 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Tier 1 and 2 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(0, for a total contribution of 14.6%. Tier 3 members: In addition to the statutorily required 50% contribution of total normal costs ("member contribution rate" which in FYI 8-19 is 10.5% of pensionable compensation), Tier 3 members shall contribute an additional percentage of pensionable compensation toward retirement costs as cost sharing pursuant to Government Code § 20516(17, so that their total contribution is 14.6%. PERS 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, the same changes will be made for the Assistant Police Chief. B. Assistant Fire Chief An Assistant Fire Chief's employee contribution will depend on what tier the employee is in as defined above. Tier 1 and 2 members will contribute the full statutory member contribution, equal to 9% of compensation earnable, plus an additional percentage of compensation earnable toward retirement costs as permitted under Government Code § 20516(17, for a total contribution that is the same percentage as contributed by members of the Newport Beach Fire Management Association. Tier 3 members: In addition to the statutorily required 50% contribution of total normal costs ("member contribution rate" which in FYI 8-19 is 10.5% of pensionable compensation), Tier 3 members shall contribute an additional percentage of pensionable compensation toward retirement costs as cost sharing pursuant to Government Code § 20516(1), so that their total contribution is the same percentage as contributed by members of the Newport Beach Fire Management Association. 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. Key & Mgmt Comp Plan 2019-21 13 7-22 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Tier 1 and 2 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 § 205160, for a total contribution of 13.6%. Tier 3 members: In addition to the statutorily required 50% contribution of total normal costs ("member contribution rate" which in FYI 8-19 is 10.5% of pensionable compensation), Tier 3 members shall contribute an additional percentage of pensionable compensation toward retirement costs as cost sharing pursuant to Government Code § 205160, so that their total contribution is 13.6%. PERS retirement contributions for the Assistant Fire 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, the same changes will be made for the Assistant Chief Lifeguard Operations. c. Optional Benefits The City's contract with PERS also provides the 4t" Level 1959 Survivor Insurance Benefit, $500 Lump Sum Death Benefit, Sick Leave Credit (Miscellaneous only), Military Service Credit, 2% Cost of Living Adjustment and the pre -retirement option settlement 2 death benefit (Section 21548). 2. LIUNA Suaalemental Pension Key and Management employees are members of the LIUNA Supplemental Pension Fund ("Plan'). Effective in the pay period which includes January 1, 2019, the Plan will be funded exclusively by contributions from the members. The City will not make any contributions to the Plan. In addition, as there are increases (which typically occur annually) to the costs (whether identified as employer or employee contributions) to fund the Plan, they will be made by Key and Management employees (i.e., the participants in the Plan). The City is not responsible for, nor does it make any representation regarding, the payment of benefits to Key & Management employees. Employees cannot receive the contributed amounts directly instead of having them paid to the Plan. Participation in the Plan will continue to be mandatory for Key & Management employees. Key & Mgmt Comp Plan 2019-21 14 7-23 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Key & Management employees who leave City employment prior to vesting in the LIUNA pension plan will have no right to the return of amounts contributed, or other recourse against the City concerning LIUNA. D. RETIREE MEDICAL BENEFITS 1. Background In 2005, the City and all Employee Associations agreed to replace the previous "defined benefit" retiree medical program with a new "defined contribution" program. The process of fully converting to the new program will be ongoing for an extended period. During the transition, employees and (then) existing retirees have been administratively classified into one of four categories. The benefit is structured differently for each of the categories. The categories are as follows: a. Category 1 - Employees newly hired after January 1, 2006. b. Category 2 - Active employees hired prior to January 1, 2006, whose age plus years of service as of January 1, 2006, was less than 50 (46 for public safety employees). C. Category 3 - Active employees hired prior to January 1, 2006, whose age plus years of service was 50 or greater (46 for public safety employees) as of January 1, 2006. 2. Program Structure This is an Integral Part Trust (IPT) Retiree Health Savings (RHS) Plan (formerly the Medical Expense Reimbursement Program - "MERP"). a. For employees in Category 1, the program is structured as follows: Each employee will have an individual RHS account (Employee Account). This account will accumulate contributions to be used for health care expense after separation. All contributions to the plan are either mandatory employee contributions or City paid employer contributions, so they are not taxable to employees at the time of deposit. Earnings from investment of funds in the account are not taxable when posted to the account. Benefit payments are not taxable when withdrawn, because the plan requires that all distributions be spent for specified health care purposes. Key & Mgmt Comp Plan 2019-21 15 7-24 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Contributions will be in three parts: Part A contributions (mandatory employee contributions): 1% of Salary. Part B contributions (employer contributions): $2.50 per month for each year of service plus year of age (updated every January 1St based on status as of December 31 St of the prior year). Part C contributions (leave settlement as determined by Key and Management employees): Key and Management employees will determine the level of contribution, subject to the following constraints. All employees within Key and Management must participate at the same level. The participation level should be specified as a percentage of the leave balance on hand in each employee's leave bank at the time of separation from the City. For example, if Key and Management employees determine to specify 50% of the leave balance as the participation level, then each member leaving the City or cashing out leave at any other time, would have the cash equivalent of 50% of the amount that is cashed out added to the RHS, on a pre-tax basis. The remaining 50% would be paid in cash as taxable income. Individual employees would not have the option to deviate from this breakout. Sick leave balances may also be included in the RHS Part C contributions, but only to the extent and within all the numeric parameters specified in the Employee Policy Manual. Sick leave participation is a separate item from Flex leave participation, and thresholds must be separately identified by the Key and Management group. Key and Management employees have agreed to Part C contributions at the level of sixty-five percent (65%) of Sick leave and twenty percent (20%) of Flex leave. This amount may be changed on a go forward basis, as determined among the Key and Management group. Nothing in this section restricts taking leave for time off purposes. Key & Mgmt Comp Plan 2019-21 16 7-25 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 Part A contributions may be included in PERS compensation. Part B and Part C contributions will not be included in PERS compensation. Part A contributions begin upon enrollment in the program and are credited to each RHS Employee Account each pay period. Eligibility for Part B contributions is set at five years of vested City employment. At that time, the City will credit the first five years' worth of Part B contributions into the Employee Account (interest does not accrue during that period). Thereafter, contributions are made bi-weekly. Part C deposits, if any, will be made at the time of employment separation. Each Employee has a right to reimbursement of medical expenses (as defined below) from the Plan until the Employee Account balance is zero. This right is triggered upon separation. If an employee leaves the City prior to five years employment, only the Part A contributions and Part C leave settlement contributions, if any, will be in the RHS Employee Account. Such an employee will not be entitled to any Part B contributions. Distributions from RHS Employee Accounts are restricted to use for health insurance and medical care expenses after separation, as defined by the Internal Revenue Code Section 213(d) (as explained in IRS Publication 502), and specified in the Plan Document. In accordance with current IRS regulations and practices, this generally includes premiums for medical insurance, dental insurance, vision insurance, supplemental medical insurance, long term care insurance, and miscellaneous medical expenses not covered by insurance for the employee and his or her spouse and legal dependents — again only as permitted by IRS Publication 502. Qualification for dependency status will be determined by guidelines in IRC 152. If used for these purposes, distributions from the RHS accounts will not be taxable. Cash withdrawal for any other purpose is prohibited. Under IRS Revenue Ruling 2005-24, any balance remaining in the Employee Account after the death of the employee and his or her spouse and/or other authorized dependents (if any) must be forfeited. That particular RHS Employee Account will be closed, and any remaining funds will become general assets of the plan. The City's Part B contributions during active employment constitute the minimum CalPERS participating employer's contribution (i.e., Key & Mgmt Comp Plan 2019-21 17 7-26 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 the Ca1PERS statutory minimum amount) towards medical insurance after retirement. In addition, retirees selecting a CaIPERS medical plan or any other plan with a similar employer contribution requirement, the required City contribution will be withdrawn from the retiree's RHS account. b. For employees in Category 2, the program is the same as for those in Category 1, with the following exception: In addition to the new plan contributions listed above, current employees who fully convert to the new plan will also receive a one- time City contribution to their individual RHS accounts that equates to $100 per month for every month they contributed to the previous "defined benefit" plan, to a maximum of 15 years (180 months). This contribution will be made only if the employee retires from the City and at the time of retirement. No interest will be earned in the interim. Employees in Category 2 who had less than five years' service with the City prior to implementation of the new program will only receive Part B contributions back to January 1, 2006 when they reach five years total service. c. For employees in Category 3, the program is the same as for those in Category 2, with the following exception: For employees in this category, the City will make no Part B contributions while the employees are still in the active work force. Instead, the City will contribute $400 per month into each of their RHS accounts after they retire from the City, to continue as long as the employee or spouse is still living. Each employee will contribute a flat $100 per month to the plan for the duration of their employment to partially offset part of this expense to the City. The maximum benefit provided by the City after retirement is $4,800 per year, accruing at the rate of $400per month. There is no cash out option for these funds, and they may not be spent in advance of receipt. Employees in this category will also receive an additional one-time City contribution of $75 per month for every month they contributed to the previous plan prior to January 1, 2006, up to a maximum of 15 years (180 months). This contribution will be made to the RHS Key & Mgmt Comp Plan 2019-21 18 7-27 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 account at the time of retirement, and only if the employee retires from the City. No interest will be earned in the interim. 3. Administration Vendors have been selected by the City to administer the program. The contract expense for program -wide administration by the vendor will be paid by the City. However, specific vendor charges for individual account transactions that vary according to the investment actions taken by each employee, such as fees or commissions for trades, will be paid by each employee. The City's Deferred Compensation Committee, or its successor committee, will have the authority to determine investment options that will be available through the plan. E. TUITION REIMBURSEMENT Key and Management employees attending accredited community colleges, colleges, trade schools or universities, or recognized professional organizations or agencies may apply for reimbursement of the cost of tuition, books, fees or other student expenses for approved job—related coursework, seminars or professional development programs. The maximum annual benefit is $2,000 per fiscal year. Reimbursement is contingent upon the successful completion of the course. Successful completion means a grade of "C" or better for undergraduate courses and a grade of "B" or better for graduate courses. All claims for tuition reimbursement require the approval of the Human Resources Director or designee. F. AUTO ALLOWANCE Positions in the Executive Management and Administrative Management groups may be eligible for a limited auto allowance, between $200 and $400 per month, based on operational necessity and upon the determination of the City Manager. MISCELLANEOUS A. PROBATIONARY PERIOD Newly hired employees shall serve a twelve-month probationary period. Any employee who is promoted shall be required to successfully complete a six (6) month probationary period in the new position. All Executive Management positions serve as at -will employees as that term is defined in California Labor Code section 2922 and can be released from employment at any time without cause or due process. Key & Mgmt Comp Plan 2019-21 19 7-28 City of Newport Beach KEY AND MANAGEMENT COMPENSATION PLAN Effective January 1, 2019 through December 31, 2021 The City Manager, City Attorney and City Clerk serve at the pleasure of the City Council. B. DIRECT DEPOSIT All newly hired employees shall participate in the payroll direct deposit system. C. EXEMPT AND NON-EXEMPT STATUS All classifications in Key and Management are classified as exempt from overtime under the FLSA, with the following exceptions: Administrative Assistants to the Police Chief, Fire Chief, City Attorney, Assistant City Manager, Human Resources Director Administrative Assistant -Confidential Fiscal Specialist - Confidential Human Resources Specialist 1/11 Paralegal D. ALTERNATIVE WORK SCHEDULES The City agrees to maintain flex -scheduling where it is currently operating successfully. Any new flex scheduling must be approved by the City Manager prior to implementation. Employees assigned to the 9/80 work schedule will have alternating Fridays off with the City determining which employees will work on each alternating Friday to ensure effective coverage of the work. These employees' FLSA workweeks shall begin four hours after the start time of their alternating regular day off and end exactly 168 hours later. E. EMPLOYEE POLICY MANUAL The City of Newport Beach's Employee Policy Manual shall govern all issues not addressed in this document with respect to wages, hours and other terms and conditions of employment. Key & Mgmt Comp Plan 2019-21 20 7-29 APPENDIX A NEWPORT BEACH KEY & MANAGEMENT EMPLOYEES MOU Term: January 1, 2019 - December 31, 2021 Salary Schedule Effective: June 12, 2018 2.0% Cost of Living Revision Date: December 22, 2018 POSITION TITLE HOURLY PAY RATE 1 MONTHLY PAY RATE Z MIN MAX MIN MAX Accounting Manager $65.58 $79.69 $11,367 $13,813 Administrative Analyst $34.88 $49.10 $6,047 $8,510 Administrative Assistant (K&M) $29.34 $41.31 $5,085 $7,160 Administrative Manager $48.75 $59.26 $8,450 $10,271 Assistant City Attorney $76.08 $119.18 $13,187 $20,658 Assistant City Clerk $34.00 $47.84 $5,893 $8,292 Assistant City Engineer $67.17 $81.63 $11,642 $14,149 Assistant City Manager $79.47 $119.19 $13,774 $20,659 Assistant Fire Chief $84.23 $102.36 $14,600 $17,743 Assistant Fire Chief - LG Operations 3 $64.03 $77.83 $11,099 $13,491 Assistant Police Chief 3 $85.14 $103.50 $14,758 $17,939 Assistant to the City Manager $62.43 $75.88 $10,822 $13,153 Budget Analyst $37.62 $52.91 $6,521 $9,171 Budget Analyst, Senior $43.52 $61.26 $7,544 $10,619 Budget Manager $65.58 $79.69 $11,367 $13,813 Building Inspector, Chief $55.19 $67.09 $9,565 $11,629 City Attorney 4 $77.75 $116.61 $13,477 $20,213 City Clerk 4 $48.06 $72.09 $8,331 $12,495 City Manager 4 $92.30 $138.44 $15,999 $23,997 City Traffic Engineer $67.17 $81.63 $11,642 $14,149 Civil Engineer, Principal $63.94 $77.72 $11,084 $13,472 Civil Engineer, Senior $49.70 $69.91 $8,615 $12,118 Community Development Director $75.40 $113.08 $13,069 $19,601 Deputy City Attorney $65.58 $79.69 $11,367 $13,813 Deputy City Clerk $30.81 $43.37 $5,341 $7,517 Deputy City Manager $62.20 $83.47 $10,782 $14,469 Deputy Community Development Director $70.64 $85.86 $12,245 $14,882 Deputy Finance Director $70.64 $85.86 $12,245 $14,882 Deputy Public Works Director $82.83 $100.68 $14,358 $17,452 Deputy PW Director -Municipal Operations $70.64 $85.86 $12,245 $14,882 Deputy Recreation & Sr. Services Director $67.22 $81.71 $11,652 $14,163 Equipment Maintenance Superintendent $56.55 $68.76 $9,803 $11,918 Executive Assistant $32.24 $45.37 $5,588 $7,863 Field Maintenance Superintendent $56.55 $68.76 $9,803 $11,918 Field Superintendent II $56.55 $68.76 $9,803 $11,918 Finance Director $75.40 $113.08 $13,069 $19,601 Fire Chief 5 $76.62 $114.92 $13,281 $19,919 Fire Division Chief - Emergency Med. Srvs. $61.79 $75.11 $10,711 $13,019 Fire Marshal (Civilian) $61.79 $75.11 $10,711 $13,019 Fiscal Specialist (Confidential) $28.45 $40.05 $4,932 $6,942 21 7-30 APPENDIX A NEWPORT BEACH KEY & MANAGEMENT EMPLOYEES MOU Term: January 1, 2019 - December 31, 2021 Salary Schedule Effective: June 12, 2018 2.0% Cost of Living Revision Date: December 22, 2018 POSITION TITLE HOURLY PAY RATE 1 MONTHLY PAY RATE Z MIN MAX MIN MAX Harbormaster $48.06 $72.08 $8,331 $12,494 Human Resources Analyst $38.50 $54.17 $6,674 $9,389 Human Resources Analyst, Senior $42.49 $59.79 $7,364 $10,363 Human Resources Director $71.33 $106.98 $12,363 $18,544 Human Resources Manager $61.79 $75.11 $10,711 $13,019 Human Resources Specialist 1 $29.16 $40.98 $5,054 $7,102 Human Resources Specialist II $32.24 $45.37 $5,588 $7,863 Information Technology (IT) Manager $67.22 $81.71 $11,652 $14,163 Information Technology Supervisor $58.69 $71.33 $10,174 $12,364 Library Services Director $71.33 $106.98 $12,363 $18,544 Library Services Manager $56.55 $68.76 $9,803 $11,918 Management Analyst, Senior $40.12 $56.47 $6,954 $9,788 Operations Support Superintendent $56.55 $68.76 $9,803 $11,918 Paralegal $31.28 $44.01 $5,421 $7,628 Park & Tree Superintendent $56.55 $68.76 $9,803 $11,918 Planning Manager $58.52 $71.13 $10,143 $12,329 Police Chief 5 $78.87 $118.28 $13,670 $20,502 Police Support Services Administrator $68.85 $83.68 $11,935 $14,505 Principal Planner $45.69 $64.32 $7,919 $11,149 Public Information Manager $62.43 $75.88 $10,822 $13,153 Public Information Specialist $30.81 $43.37 $5,341 $7,517 Public Works Director $75.40 $113.08 $13,069 $19,601 Public Works Manager $62.43 $75.88 $10,822 $13,153 Purchasing Agent $41.48 $58.32 $7,190 $10,108 Recreation & Sr. Services Director $71.33 $106.98 $12,363 $18,544 Recreation Manager $45.29 $55.05 $7,850 $9,542 Revenue Manager $65.58 $79.69 $11,367 $13,813 Senior Services Manager $49.98 $60.76 $8,663 $10,531 Systems & Administration Manager $52.91 $64.32 $9,171 $11,149 Utilities Director $71.33 $106.98 $12,363 $18,544 Y -Rate Administrative Manager $78.13 $13,542 1 Hourly pay rates are rounded to the nearest hundredth. 2 Monthly pay rates are rounded. 3 Range adjustments are subject to change as these positions are not tied to K&M COLAs. 4 The cost -of -living -adjustment will apply to the salary ranges for these positions. A change to the compensation for these positions is determined by the Employee Agreement/City Council. 5The cost -of -living -adjustment will apply to the salary ranges for these positions. A change to the compensation for these positions is determined by the Employee Agreement/City Manager. 22 7-31 APPENDIX A NEWPORT BEACH KEY & MANAGEMENT EMPLOYEES MOU Term: January 1, 2019 - December 31, 2021 Salary Schedule Effective: June 12, 2018 2.0% Cost of Living Revision Date: December 21, 2019 POSITION TITLE HOURLY PAY RATE 1 MONTHLY PAY RATE 2 MIN MAX MIN MAX Accounting Manager $66.89 $81.28 $11,594 $14,089 Administrative Analyst $35.58 $50.08 $6,168 $8,680 Administrative Assistant (K&M) $29.92 $42.13 $5,187 $7,303 Administrative Manager $49.73 $60.44 $8,620 $10,476 Assistant City Attorney $77.60 $121.57 $13,450 $21,072 Assistant City Clerk $34.68 $48.80 $6,010 $8,458 Assistant City Engineer $68.51 $83.26 $11,875 $14,432 Assistant City Manager $81.06 $121.57 $14,050 $21,072 Assistant Fire Chief $85.92 $104.41 $14,892 $18,098 Assistant Fire Chief - LG Operations 3 $64.03 $77.83 $11,099 $13,491 Assistant Police Chief 3 $85.14 $103.50 $14,758 $17,939 Assistant to the City Manager $63.68 $77.40 $11,038 $13,416 Budget Analyst $38.37 $53.97 $6,651 $9,355 Budget Analyst, Senior $44.39 $62.49 $7,695 $10,831 Budget Manager $66.89 $81.28 $11,594 $14,089 Building Inspector, Chief $56.29 $68.43 $9,757 $11,861 City Attorney 4 $79.30 $118.95 $13,746 $20,617 City Clerk 4 $49.02 $73.53 $8,498 $12,745 City Manager 4 $94.15 $141.21 $16,319 $24,477 City Traffic Engineer $68.51 $83.26 $11,875 $14,432 Civil Engineer, Principal $65.22 $79.28 $11,305 $13,742 Civil Engineer, Senior $50.70 $71.31 $8,787 $12,361 Community Development Director $76.90 $115.35 $13,330 $19,993 Deputy City Attorney $66.89 $81.28 $11,594 $14,089 Deputy City Clerk $31.43 $44.24 $5,448 $7,668 Deputy City Manager $63.45 $85.14 $10,997 $14,758 Deputy Community Development Director $72.05 $87.57 $12,489 $15,179 Deputy Finance Director $72.05 $87.57 $12,489 $15,179 Deputy Public Works Director $84.49 $102.70 $14,645 $17,801 Deputy PW Director -Municipal Operations $72.05 $87.57 $12,489 $15,179 Deputy Recreation & Sr. Services Director $68.57 $83.34 $11,885 $14,446 Equipment Maintenance Superintendent $57.68 $70.13 $9,999 $12,156 Executive Assistant $32.88 $46.27 $5,700 $8,021 Field Maintenance Superintendent $57.68 $70.13 $9,999 $12,156 Field Superintendent II $57.68 $70.13 $9,999 $12,156 Finance Director $76.90 $115.35 $13,330 $19,993 Fire Chief 5 $78.16 $117.22 $13,547 $20,318 Fire Division Chief - Emergency Med. Srvs. $63.03 $76.61 $10,925 $13,279 Fire Marshal (Civilian) $63.03 $76.61 $10,925 $13,279 Fiscal Specialist (Confidential) $29.02 $40.85 $5,030 $7,081 23 7-32 APPENDIX A NEWPORT BEACH KEY & MANAGEMENT EMPLOYEES MOU Term: January 1, 2019 - December 31, 2021 Salary Schedule Effective: June 12, 2018 2.0% Cost of Living Revision Date: December 21, 2019 POSITION TITLE HOURLY PAY RATE 1 MONTHLY PAY RATE 2 MIN MAX MIN MAX Harbormaster $49.02 $73.53 $8,497 $12,744 Human Resources Analyst $39.27 $55.25 $6,807 $9,577 Human Resources Analyst, Senior $43.34 $60.98 $7,512 $10,570 Human Resources Director $72.75 $109.12 $12,610 $18,915 Human Resources Manager $63.03 $76.61 $10,925 $13,279 Human Resources Specialist 1 $29.74 $41.79 $5,155 $7,244 Human Resources Specialist II $32.88 $46.27 $5,700 $8,021 Information Technology (IT) Manager $68.57 $83.34 $11,885 $14,446 Information Technology Supervisor $59.87 $72.76 $10,377 $12,612 Library Services Director $72.75 $109.12 $12,610 $18,915 Library Services Manager $57.68 $70.13 $9,999 $12,156 Management Analyst, Senior $40.92 $57.60 $7,093 $9,984 Operations Support Superintendent $57.68 $70.13 $9,999 $12,156 Paralegal $31.90 $44.89 $5,530 $7,781 Park & Tree Superintendent $57.68 $70.13 $9,999 $12,156 Planning Manager $59.69 $72.55 $10,346 $12,575 Police Chief 5 $80.44 $120.65 $13,944 $20,912 Police Support Services Administrator $70.23 $85.36 $12,173 $14,795 Principal Planner $46.60 $65.61 $8,077 $11,372 Public Information Manager $63.68 $77.40 $11,038 $13,416 Public Information Specialist $31.43 $44.24 $5,448 $7,668 Public Works Director $76.90 $115.35 $13,330 $19,993 Public Works Manager $63.68 $77.40 $11,038 $13,416 Purchasing Agent $42.31 $59.48 $7,334 $10,311 Recreation & Sr. Services Director $72.75 $109.12 $12,610 $18,915 Recreation Manager $46.19 $56.15 $8,007 $9,733 Revenue Manager $66.89 $81.28 $11,594 $14,089 Senior Services Manager $50.98 $61.97 $8,836 $10,742 Systems & Administration Manager $53.97 $65.61 $9,355 $11,372 Utilities Director $72.75 $109.12 $12,610 $18,915 Y -Rate Administrative Manager $78.13 $13,542 1 Hourly pay rates are rounded to the nearest hundredth. z Monthly pay rates are rounded. 3 Range adjustments are subject to change as these positions are not tied to K&M COLAs. 4 The cost -of -living -adjustment will apply to the salary ranges for these positions. A change to the compensation for these positions is determined by the Employee Agreement/City Council. 5The cost -of -living -adjustment will apply to the salary ranges for these positions. A change to the compensation for these positions is determined by the Employee Agreement/City Manager. 24 7-33 APPENDIX A NEWPORT BEACH KEY & MANAGEMENT EMPLOYEES MOU Term: January 1, 2019 - December 31, 2021 Salary Schedule Effective: June 12, 2018 2.0% Cost of Living Revision Date: December 19, 2020 POSITION TITLE HOURLY PAY RATE 1 MONTHLY PAY RATE 2 MIN MAX MIN MAX Accounting Manager $68.23 $82.91 $11,826 $14,371 Administrative Analyst $36.29 $51.08 $6,291 $8,854 Administrative Assistant (K&M) $30.52 $42.97 $5,290 $7,449 Administrative Manager $50.72 $61.65 $8,792 $10,686 Assistant City Attorney $79.15 $124.00 $13,719 $21,493 Assistant City Clerk $35.37 $49.77 $6,131 $8,627 Assistant City Engineer $69.88 $84.93 $12,113 $14,721 Assistant City Manager $82.68 $124.00 $14,331 $21,493 Assistant Fire Chief $87.63 $106.50 $15,190 $18,460 Assistant Fire Chief - LG Operations 3 $64.03 $77.83 $11,099 $13,491 Assistant Police Chief 3 $85.14 $103.50 $14,758 $17,939 Assistant to the City Manager $64.96 $78.95 $11,259 $13,684 Budget Analyst $39.14 $55.05 $6,784 $9,542 Budget Analyst, Senior $45.28 $63.74 $7,849 $11,048 Budget Manager $68.23 $82.91 $11,826 $14,371 Building Inspector, Chief $57.41 $69.80 $9,952 $12,099 City Attorney 4 $80.89 $121.32 $14,021 $20,213 City Clerk 4 $50.00 $75.00 $8,667 $13,000 City Manager 4 $96.03 $144.04 $16,645 $24,967 City Traffic Engineer $69.88 $84.93 $12,113 $14,721 Civil Engineer, Principal $66.53 $80.86 $11,532 $14,017 Civil Engineer, Senior $51.71 $72.74 $8,963 $12,608 Community Development Director $78.44 $117.65 $13,597 $20,393 Deputy City Attorney $68.23 $82.91 $11,826 $14,371 Deputy City Clerk $32.06 $45.12 $5,557 $7,821 Deputy City Manager $64.71 $86.85 $11,217 $15,053 Deputy Community Development Director $73.50 $89.32 $12,739 $15,483 Deputy Finance Director $73.50 $89.32 $12,739 $15,483 Deputy Public Works Director $86.18 $104.75 $14,938 $18,157 Deputy PW Director -Municipal Operations $73.50 $89.32 $12,739 $15,483 Deputy Recreation & Sr. Services Director $69.94 $85.01 $12,122 $14,735 Equipment Maintenance Superintendent $58.84 $71.53 $10,199 $12,399 Executive Assistant $33.54 $47.20 $5,814 $8,181 Field Maintenance Superintendent $58.84 $71.53 $10,199 $12,399 Field Superintendent II $58.84 $71.53 $10,199 $12,399 Finance Director $78.44 $117.65 $13,597 $20,393 Fire Chief 5 $79.72 $119.56 $13,818 $20,724 Fire Division Chief - Emergency Med. Srvs. $64.29 $78.14 $11,144 $13,545 Fire Marshal (Civilian) $64.29 $78.14 $11,144 $13,545 Fiscal Specialist (Confidential) $29.60 $41.67 $5,131 $7,222 25 7-34 APPENDIX A NEWPORT BEACH KEY & MANAGEMENT EMPLOYEES MOU Term: January 1, 2019 - December 31, 2021 Salary Schedule Effective: June 12, 2018 2.0% Cost of Living Revision Date: December 19, 2020 POSITION TITLE HOURLY PAY RATE 1 MONTHLY PAY RATE 2 MIN MAX MIN MAX Harbormaster $50.00 $75.00 $8,667 $12,999 Human Resources Analyst $40.06 $56.36 $6,944 $9,769 Human Resources Analyst, Senior $44.20 $62.20 $7,662 $10,781 Human Resources Director $74.21 $111.31 $12,863 $19,293 Human Resources Manager $64.29 $78.14 $11,144 $13,545 Human Resources Specialist 1 $30.34 $42.63 $5,258 $7,389 Human Resources Specialist II $33.54 $47.20 $5,814 $8,181 Information Technology (IT) Manager $69.94 $85.01 $12,122 $14,735 Information Technology Supervisor $61.06 $74.21 $10,585 $12,864 Library Services Director $74.21 $111.31 $12,863 $19,293 Library Services Manager $58.84 $71.53 $10,199 $12,399 Management Analyst, Senior $41.74 $58.75 $7,235 $10,183 Operations Support Superintendent $58.84 $71.53 $10,199 $12,399 Paralegal $32.54 $45.79 $5,640 $7,936 Park & Tree Superintendent $58.84 $71.53 $10,199 $12,399 Planning Manager $60.88 $74.00 $10,553 $12,827 Police Chief 5 $82.05 $123.06 $14,222 $21,331 Police Support Services Administrator $71.64 $87.06 $12,417 $15,091 Principal Planner $47.53 $66.92 $8,239 $11,599 Public Information Manager $64.96 $78.95 $11,259 $13,684 Public Information Specialist $32.06 $45.12 $5,557 $7,821 Public Works Director $78.44 $117.65 $13,597 $20,393 Public Works Manager $64.96 $78.95 $11,259 $13,684 Purchasing Agent $43.16 $60.67 $7,481 $10,517 Recreation & Sr. Services Director $74.21 $111.31 $12,863 $19,293 Recreation Manager $47.12 $57.28 $8,167 $9,928 Revenue Manager $68.23 $82.91 $11,826 $14,371 Senior Services Manager $52.00 $63.21 $9,013 $10,957 Systems & Administration Manager $55.05 $66.92 $9,542 $11,599 Utilities Director $74.21 $111.31 $12,863 $19,293 Y -Rate Administrative Manager $78.13 $13,542 1 Hourly pay rates are rounded to the nearest hundredth. z Monthly pay rates are rounded. 3 Range adjustments are subject to change as these positions are not tied to K&M COLAs. 4 The cost -of -living -adjustment will apply to the salary ranges for these positions. A change to the compensation for these positions is determined by the Employee Agreement/City Council. 5The cost -of -living -adjustment will apply to the salary ranges for these positions. A change to the compensation for these positions is determined by the Employee Agreement/City Manager. 26 7-35 ATTACHMENT C City of Newport Beach NO. BA- 19BA-034 BUDGETAMENDMENT 2018-19 AMOUNT: $ 372,742.95 EFFECT ON BUDGETARY FUND BALANCE: Increase Revenue Estimates Increase in Budgetary Fund Balance X Increase Expenditure Appropriations AND X Decrease in Budgetary Fund Balance Transfer Budget Appropriations No effect on Budgetary Fund Balance SOURCE: ONE-TIME? from existing budget appropriations Yes from additional estimated revenues X No X from unappropriated fund balance EXPLANATION: This budget amendment is requested to provide for the following: To increase salaries and benefit expenditure appropriations from General Fund, Water, Wastewater, Equipment, Tidelands and Information Technology unappropriated fund balance to provide funding levels commensurate with the new Memorandum of Understanding with Newport Beach Key & Management and Executive Management. The budget amendment provides the additional funding needed for the first six months of the contract. The Fiscal Year 2019-2020 budget will be developed to include the full cost increases associated with the contract. ACCOUNTING ENTRY: BUDGETARY FUND BALANCE Amount Fund Object Description Debit Credit 010 300000 General Fund - Unappropriated Fund Balance $338,813.03 701 300000 Water Fund - Unappropriated Fund Balance $11,773.80 711 300000 Wastewater Fund - Unappropriated Fund Balance $3,038.94 752 300000 Equipment Fund - Unappropriated Fund Balance $2,088.80 100 300000 Tidelands Fund - Unappropriated Fund Balance $4,412.56 764 300000 Information Technology - Unappropriated Fund Balance $12,615.82 EXPENDITURE APPROPRIATIONS Orq Object Project Description 0103031 See attached Revenue Services in total, detail attached $211.25 $4,623.81 0105041 See attached Inspections in total, detail attached $102.42 $2,147.71 0105042 See attached Plan Checks/Permits in total, detail attached $495.33 $11,125.79 0107010 See attached Program Support in total, detail attached $645.76 $16,680.74 0107031 See attached Oasis in total, detail attached $161.06 $4,166.76 0108011 See attached Wq/Conservafion/Environmental in total, detail attached $401.74 $9,058.51 0108012 See attached Traffic & Transportation in total, detail attached $422.45 $9,247.08 0109021 See attached Streets/Asphalt in total, detail attached $182.27 $4,359.86 0109031 See attached Parks in total, detail attached $182.27 $4,359.86 0109041 See attached Facility Maintenance in total, detail attached $91.13 $2,179.93 0109062 See attached Storm Drains/Street Sweeing total, detail attached $91.13 $2,179.93 01010005 See attached City Clerk Admin in total, detail attached $126.82 $3,854.90 01015005 See attached City Attorney in total, detail attached $1,071.98 $25,962.18 01020005 See attached City Manager Admin in total, detail attached $521.57 $12,849.80 01020201 See attached City Manager PIO in total, detail attached $341.37 $8,508.75 01025005 See attached Human Resources in total, detail attached $280.01 $5,249.92 01025251 See attached Personnel Mgmt & Recruiting in total, detail attached $822.01 $28,685.80 01025252 See attached Risk Management in total, detail attached $394.98 $11,696.99 01030005 See attached Finance Admin in total, detail attached $618.51 $13,732.55 01030301 See attached Financial Planning in total, detail attached $962.77 $24,967.68 01030302 See attached Financial Reporting in total, detail attached $211.25 $4,635.65 01035351 See attached Police Chief in total, detail attached $398.16 $9,266.52 01035352 See attached Police Support Services in total, detail attached $222.00 $4,750.96 01035353 See attached Patrol in total, detail attached $280.00 $5,489.21 01035355 See attached Detectives in total, detail attached $280.00 $5,487.18 01040005 See attached Fire Administration in total, detail attached $567.00 $13,488.98 01040401` See attached Fire Operations in total, detail attached $271.00 $5,403.27 01040402 See attached Fire Prevention in total, detail attached $160.00 $2,270.89 01040404 See attached Emergency Medical Services in total, detail attached $187.00 $4,399.82 01040406 See attached Lifeguard Operations in total, detail attached $214.00 $4,833.88 01050005 See attached Cdd Admin in total, detail attached $585.42 $15,591.26 01050501 See attached Planning in total, detail attached $519.94 $12,834.91 01060005 See attached Library Admin in total, detail attached $413.41 $9,164.76 01070005 See attached Recreation Admin in total, detail attached $393.55 $8,983.94 01080005 See attached Public Works Admin in total, detail attached $761.25 $17,732.43 01080801 See attached Engineering Services in total, detail attached $699.71 $14,472.03 01090005 See attached Mod Admin in total, detail attached $402.05 $9,061.36 7019052 See attached Water System Service in total, detail attached $536.45 $12,310.25 7119061 See attached Wastewater in total, detail attached $125.08 $3,164.02 7529031 See attached Equipment in total, detail attached $91.13 $2,179.93 10045451 See attached Harbor in total, detail attached $211.25 $4,623.81 76420203 See attached City Mgr Infonntn Technology in total, detail attached $557.05 $13,172.87 Automatic System Ent - Signed: Signed: �.. t�f .tom► / -. 7 Zb Ll q Financia pproval: Finance Director Datiff Signed: City Council Approval: City Clerk Date 7-36 ACCOUNTING ENTRY: BUDGETARY FUND BALANCE Fund Object 010 300000 701 300000 711 300000 752 300000 100 300000 764 300000 EXPENDITURE APPROPRIATIONS Org Object 0103031 711001 0103031 714001 0103031 722001 0103031 723002 0103031 724001 0103031 727016 0105041 711001 0105041 714001 0105041 722001 0105041 723002 0105041 724001 0105041 727016 0105042 711001 0105042 714001 0105042 722001 0105042 723002 0105042 724001 0105042 727016 0107010 711001 0107010 714001 0107010 722001 0107010 723002 0107010 724001 0107010 727016 0107031 711001 0107031 714001 0107031 722001 0107031 723002 0107031 724001 0107031 727016 0108011 711001 0108011 714001 0108011 722001 0108011 723002 0108011 724001 0108011 727016 0108012 711001 0108012 714001 0108012 722001 0108012 723002 0108012 724001 0108012 727016 0109021 711001 0109021 714001 0109021 722001 0109021 723002 0109021 724001 0109021 727016 0109031 711001 0109031 714001 0109031 722001 0109031 723002 0109031 724001 0109031 727016 City of Newport Beach BUDGET AMENDMENT 2018-19 Description General Fund - Unappropriated Fund Balance Water Fund - Unappropriated Fund Balance Wastewater Fund - Unappropriated Fund Balance Equipment Fund - Unappropriated Fund Balance Tidelands Fund - Unappropriated Fund Balance Information Technology - Unappropriated Fund Balance Description REVENUE SERVICES -SALARIES MISCELLANEOUS REVENUE SERVICES -LUMP SUM PAYMENT REVENUE SERVICES -PENSION MEMBER CONTRIB MISC REVENUE SERVICES -PENSION NORMAL COST MISC REVENUE SERVICES -EE CONTRIBUTION MISC REVENUE SERVICES -MEDICARE FRINGES INSPECTIONS -SALARIES MISCELLANEOUS INSPECTIONS -LUMP SUM PAYMENT INSPECTIONS -PENSION MEMBER CONTRIB MISC INSPECTIONS -PENSION NORMAL COST MISC INSPECTIONS -EE CONTRIBUTION MISC INSPECTIONS -MEDICARE FRINGES PLAN CHECKS/PERMITS-SALARIES MISCELLANEOUS PLAN CHECKS/PERMITS-LUMP SUM PAYMENT PLAN CHECKS/PERMITS-PENSION MEMBER CONTRIB MISC PLAN CHECKS/PERMITS-PENSION NORMAL COST MISC PLAN CHECKS/PERMITS-EE CONTRIBUTION MISC PLAN CHECKS/PERMITS-MEDICARE FRINGES PROGRAM SUPPORT -SALARIES MISCELLANEOUS PROGRAM SUPPORT -LUMP SUM PAYMENT PROGRAM SUPPORT -PENSION MEMBER CONTRIB MISC PROGRAM SUPPORT -PENSION NORMAL COST MISC PROGRAM SUPPORT -EE CONTRIBUTION MISC PROGRAM SUPPORT -MEDICARE FRINGES OASIS -SALARIES MISCELLANEOUS OASIS -LUMP SUM PAYMENT OASIS -PENSION MEMBER CONTRIB MISC OASIS -PENSION NORMAL COST MISC OASIS -EE CONTRIBUTION MISC OASIS -MEDICARE FRINGES WQ/CONSERVATION/ENVIRONMENTAL-SALARIES MISCELLANEOUS WQ/CONSERVATION/ENVIRONMENTAL-LUMP SUM PAYMENT WQ/CONSERVATION/ENVIRONMENTAL-PENSION MEMBER CONTRIB MISC WQ/CONSERVATION/ENVIRONMENTAL-PENSION NORMAL COST MISC WQ/CONSERVATION/ENVIRONMENTAL-EE CONTRIBUTION MISC WQ/CONSERVATION/ENVIRONMENTAL-MEDICARE FRINGES TRAFFIC & TRANSPORTATION -SALARIES MISCELLANEOUS TRAFFIC & TRANSPORTATION -LUMP SUM PAYMENT TRAFFIC & TRANSPORTATION -PENSION MEMBER CONTRIB MISC TRAFFIC & TRANSPORTATION -PENSION NORMAL COST MISC TRAFFIC & TRANSPORTATION -EE CONTRIBUTION MISC TRAFFIC & TRANSPORTATION -MEDICARE FRINGES STREETS/ASPHALT-SALARIES MISCELLANEOUS STREETS/ASPHALT-LUMP SUM PAYMENT STREETS/ASPHALT-PENSION MEMBER CONTRIB MISC STREETS/ASPHALT-PENSION NORMAL COST MISC STREETS/ASPHALT-EE CONTRIBUTION MISC STREETS/ASPHALT-MEDICARE FRINGES PARKS -SALARIES MISCELLANEOUS PARKS -LUMP SUM PAYMENT PARKS -PENSION MEMBER CONTRIB MISC PARKS -PENSION NORMAL COST MISC PARKS -EE CONTRIBUTION MISC PARKS -MEDICARE FRINGES NO. BA- 19BA-034 AMOUNT:1 372,742.95 Amount Debit Credit $338,813.03 $11,773.80 $3,038.94 $2,088.80 $4,412.56 $12,615.82 $ 1,625.02 $ 2,700.00 $ 152.00 $ 123.22 211.25 $ 23.56 $ 787.85 $ 1,215.00 $ 73.70 $ 59.74 102.42 $ 11.42 $ 3,810.21 $ 6,615.00 $ 356.41 $ 288.93 495.33 $ 55.25 $ 4,967.38 $ 10,800.00 $ 464.65 $ 376.68 645.76 $ 72.03 $ 1,238.95 $ 2,700.00 $ 115.89 $ 93.95 161.06 $ 17.96 $ 3,090.30 $ 5,400.00 $ 289.07 $ 234.34 401.74 $ 44.81 $ 3,249.58 $ 5,400.00 $ 303.97 $ 246.42 422.45 $ 47.12 $ 1,402.06 $ 2,700.00 $ 131.15 $ 106.32 182.27 $ 20.33 $ 1,402.06 $ 2,700.00 $ 131.15 $ 106.32 182.27 $ 20.33 7-37 010§041 711001 FACILITY MAINTENANCE -SALARIES MISCELLANEOUS $ 701.03 0109041 714001 FACILITY MAINTENANCE -LUMP SUM PAYMENT $ 1,350.00 0109041 722001 FACILITY MAINTENANCE -PENSION MEMBER CONTRIB MISC $ 65.57 0109041 723002 FACILITY MAINTENANCE -PENSION NORMAL COST MISC $ 53.16 0109041 724001 FACILITY MAINTENANCE -EE CONTRIBUTION MISC $ 91.13 0109041 727016 FACILITY MAINTENANCE -MEDICARE FRINGES $ 10.16 0109062 711001 STORM DRAINS/STREET SWEEPING -SALARIES MISCELLANEOUS $ 701.03 0109062 714001 STORM DRAINS/STREET SWEEPING -LUMP SUM PAYMENT $ 1,350.00 0109062 722001 STORM DRAINS/STREET SWEEPING -PENSION MEMBER CONTRIB MISC $ 65.57 0109062 723002 STORM DRAINS/STREET SWEEPING -PENSION NORMAL COST MISC $ 53.16 0109062 724001 STORM DRAINS/STREET SWEEPING -EE CONTRIBUTION MISC $ 91.13 0109062 727016 STORM DRAINS/STREET SWEEPING -MEDICARE FRINGES $ 10.16 01010005 711001 CITY CLERK ADMIN -SALARIES MISCELLANEOUS $ 975.53 01010005 714001 CITY CLERK ADMIN -LUMP SUM PAYMENT $ 2,700.00 01010005 722001 CITY CLERK ADMIN -PENSION MEMBER CONTRIB MISC $ 91.25 01010005 723002 CITY CLERK ADMIN -PENSION NORMAL COST MISC $ 73.97 01010005 724001 CITY CLERK ADMIN -EE CONTRIBUTION MISC $ 126.82 01010005 727016 CITY CLERK ADMIN -MEDICARE FRINGES $ 14.15 01015005 711001 CITY ATTORNEY ADMIN -SALARIES MISCELLANEOUS $ 8,245.99 01015005 714001 CITY ATTORNEY ADMIN -LUMP SUM PAYMENT $ 16,200.00 01015005 722001 CITY ATTORNEY ADMIN -PENSION MEMBER CONTRIB MISC $ 771.33 01015005 723002 CITY ATTORNEY ADMIN -PENSION NORMAL COST MISC $ 625.29 01015005 724001 CITY ATTORNEY ADMIN -EE CONTRIBUTION MISC $ 1,071.98 01015005 727016 CITY ATTORNEY ADMIN -MEDICARE FRINGES $ 119.57 01020005 711001 CITY MANAGER ADMIN -SALARIES MISCELLANEOUS $ 4,012.10 01020005 714001 CITY MANAGER ADMIN -LUMP SUM PAYMENT $ 8,100.00 01020005 722001 CITY MANAGER ADMIN -PENSION MEMBER CONTRIB MISC $ 375.29 01020005 723002 CITY MANAGER ADMIN -PENSION NORMAL COST MISC $ 304.24 01020005 724001 CITY MANAGER ADMIN -EE CONTRIBUTION MISC $ 521.57 01020005 727016 CITY MANAGER ADMIN -MEDICARE FRINGES $ 58.18 01020201 711001 CITY MGR PUBLIC INFO OFFICE -SALARIES MISCELLANEOUS $ 2,625.92 01020201 714001 CITY MGR PUBLIC INFO OFFICE -LUMP SUM PAYMENT $ 5,400.00 01020201 722001 CITY MGR PUBLIC INFO OFFICE -PENSION MEMBER CONTRIB MISC $ 245.63 01020201 723002 CITY MGR PUBLIC INFO OFFICE -PENSION NORMAL COST MISC $ 199.12 01020201 724001 CITY MGR PUBLIC INFO OFFICE -EE CONTRIBUTION MISC $ 341.37 01020201 727016 CITY MGR PUBLIC INFO OFFICE -MEDICARE FRINGES $ 38.08 01025005 711001 HUMAN RESOURCES -SALARIES MISCELLANEOUS $ 2,153.89 01025005 714001 HUMAN RESOURCES -LUMP SUM PAYMENT $ 2,700.00 01025005 722001 HUMAN RESOURCES -PENSION MEMBER CONTRIB MISC $ 201.47 01025005 723002 HUMAN RESOURCES -PENSION NORMAL COST MISC $ 163.33 01025005 724001 HUMAN RESOURCES -EE CONTRIBUTION MISC $ 280.01 01025005 727016 HUMAN RESOURCES -MEDICARE FRINGES $ 31.23 01025251 711001 PERSONNEL MGMT & RECRUITING -SALARIES MISCELLANEOUS $ 6,323.16 01025251 714001 PERSONNEL MGMT & RECRUITING -LUMP SUM PAYMENT $ 16,200.00 01025251 722001 PERSONNEL MGMT & RECRUITING -PENSION MEMBER CONTRIB MISC $ 591.47 01025251 723002 PERSONNEL MGMT & RECRUITING -PENSION NORMAL COST MISC $ 479.49 01025251 724001 PERSONNEL MGMT & RECRUITING -EE CONTRIBUTION MISC $ 822.01 01025251 727016 PERSONNEL MGMT & RECRUITING -MEDICARE FRINGES $ 91.69 01025251 811016 PERSONNEL MGMT & RECRUITING-SERVCIES PHYSICALS $ 5,000.00 01025252 711001 RISK MANAGEMENT & BENEFITS -SALARIES MISCELLANEOUS $ 3,038.33 01025252 714001 RISK MANAGEMENT & BENEFITS -LUMP SUM PAYMENT $ 8,100.00 01025252 722001 RISK MANAGEMENT & BENEFITS -PENSION MEMBER CONTRIB MISC $ 284.21 01025252 723002 RISK MANAGEMENT & BENEFITS -PENSION NORMAL COST MISC $ 230.40 01025252 724001 RISK MANAGEMENT & BENEFITS -EE CONTRIBUTION MISC $ 394.98 01025252 727016 RISK MANAGEMENT & BENEFITS -MEDICARE FRINGES $ 44.06 01030005 711001 FINANCE ADMIN -SALARIES MISCELLANEOUS $ 4,757.74 01030005 714001 FINANCE ADMIN -LUMP SUM PAYMENT $ 8,100.00 01030005 722001 FINANCE ADMIN -PENSION MEMBER CONTRIB MISC $ 445.04 01030005 723002 FINANCE ADMIN -PENSION NORMAL COST MISC $ 360.78 01030005 724001 FINANCE ADMIN -EE CONTRIBUTION MISC $ 618.51 01030005 727016 FINANCE ADMIN -MEDICARE FRINGES $ 68.99 01030301 711001 FINANCIAL PLANNING -SALARIES MISCELLANEOUS $ 7,405.95 01030301 714001 FINANCIAL PLANNING -LUMP SUM PAYMENT $ 16,200.00 01030301 722001 FINANCIAL PLANNING -PENSION MEMBER CONTRIB MISC $ 692.75 01030301 723002 FINANCIAL PLANNING -PENSION NORMAL COST MISC $ 561.59 01030301 724001 FINANCIAL PLANNING -EE CONTRIBUTION MISC $ 962.77 01030301 727016 FINANCIAL PLANNING -MEDICARE FRINGES $ 107.39 01030302 711001 FINANCIAL REPORTING -SALARIES MISCELLANEOUS $ 1,625.02 01030302 714001 FINANCIAL REPORTING -LUMP SUM PAYMENT $ 2,700.00 01030302 722001 FINANCIAL REPORTING -PENSION MEMBER CONTRIB MISC $ 152.00 01030302 723002 FINANCIAL REPORTING -PENSION NORMAL COST MISC $ 123.22 7-38 01030302 724001 FINANCIAL REPORTING -EE CONTRIBUTION MISC $ 211.25 01030302 727016 FINANCIAL REPORTING -MEDICARE FRINGES $ 23.56 01030302 727016 FINANCIAL REPORTING -MEDICARE FRINGES $ 11.84 01035351 711001 POLICE CHIEF -SALARIES MISCELLANEOUS $ 816.62 01035351 711002 POLICE CHIEF -SALARIES SAFETY $ 2,247.00 01035351 714001 POLICE CHIEF -LUMP SUM PAYMENT $ 5,400.00 01035351 722001 POLICE CHIEF -PENSION MEMBER CONTRIB MISC $ 76.39 01035351 722002 POLICE CHIEF -PENSION MEMBER CONTRIB SAFETY $ 427.00 01035351 723002 POLICE CHIEF -PENSION NORMAL COST MISC $ 61.92 01035351 723003 POLICE CHIEF -PENSION NORMAL COST SAFETY $ 205.00 01035351 724001 POLICE CHIEF -EE CONTRIBUTION MISC $ 106.16 01035351 724002 POLICE CHIEF -EE CONTRIBUTION SAFETY $ 292.00 01035351 727016 POLICE CHIEF -MEDICARE FRINGES $ 32.59 01035352 711001 POLICE SUPPORT SERVICES -SALARIES MISCELLANEOUS $ 1,706.00 01035352 714001 POLICE SUPPORT SERVICES -LUMP SUM PAYMENT $ 2,700.00 01035352 722001 POLICE SUPPORT SERVICES -PENSION MEMBER CONTRIB MISC $ 160.00 01035352 723002 POLICE SUPPORT SERVICES -PENSION NORMAL COST MISC $ 129.00 01035352 724001 POLICE SUPPORT SERVICES -EE CONTRIBUTION MISC $ 222.00 01035352 727016 POLICE SUPPORT SERVICES -MEDICARE FRINGES $ 24.74 01035352 727016 POLICE SUPPORT SERVICES -MEDICARE FRINGES $ 31.21 01035353 711002 PATROL -SALARIES SAFETY $ 2,153.00 01035353 714001 PATROL -LUMP SUM PAYMENT $ 2,700.00 01035353 722002 PATROL -PENSION MEMBER CONTRIB SAFETY $ 409.00 01035353 723003 PATROL -PENSION NORMAL COST SAFETY $ 196.00 01035353 724002 PATROL -EE CONTRIBUTION SAFETY $ 280.00 01035353 727016 PATROL -MEDICARE FRINGES $ 31.21 01035355 711002 DETECTIVES -SALARIES SAFETY $ 2,153.00 01035355 714001 DETECTIVES -LUMP SUM PAYMENT $ 2,700.00 01035355 722002 DETECTIVES -PENSION MEMBER CONTRIB SAFETY $ 409.00 01035355 723003 DETECTIVES -PENSION NORMAL COST SAFETY $ 196.00 01035355 724002 DETECTIVES -EE CONTRIBUTION SAFETY $ 280.00 01035355 727016 DETECTIVES -MEDICARE FRINGES $ 29.18 01040005 711001 FIRE ADMINISTRATION -SALARIES MISCELLANEOUS $ 2,013.00 01040005 711002 FIRE ADMINISTRATION -SALARIES SAFETY $ 2,343.00 01040005 714001 FIRE ADMINISTRATION -LUMP SUM PAYMENT $ 8,100.00 01040005 722001 FIRE ADMINISTRATION -PENSION MEMBER CONTRIB MISC $ 188.00 01040005 722002 FIRE ADMINISTRATION -PENSION MEMBER CONTRIB SAFETY $ 445.00 01040005 723002 FIRE ADMINISTRATION -PENSION NORMAL COST MISC $ 153.00 01040005 723003 FIRE ADMINISTRATION -PENSION NORMAL COST SAFETY $ 213.00 01040005 724001 FIRE ADMINISTRATION -EE CONTRIBUTION MISC $ 262.00 01040005 724002 FIRE ADMINISTRATION -EE CONTRIBUTION SAFETY $ 305.00 01040005 727016 FIRE ADMINISTRATION -MEDICARE FRINGES $ 33.98 01040401 711002 FIRE OPERATIONS -SALARIES SAFETY $ 2,087.00 01040401 714001 FIRE OPERATIONS -LUMP SUM PAYMENT $ 2,700.00 01040401 722002 FIRE OPERATIONS -PENSION MEMBER CONTRIB SAFETY $ 396.00 01040401 723003 FIRE OPERATIONS -PENSION NORMAL COST SAFETY $ 190.00 01040401 724002 FIRE OPERATIONS -EE CONTRIBUTION SAFETY $ 271.00 01040401 727016 FIRE OPERATIONS -MEDICARE FRINGES $ 30.27 01040402 711001 FIRE PREVENTION -SALARIES MISCELLANEOUS $ 1,234.00 01040402 714001 FIRE PREVENTION -LUMP SUM PAYMENT $ 810.00 01040402 722001 FIRE PREVENTION -PENSION MEMBER CONTRIB MISC $ 115.00 01040402 723002 FIRE PREVENTION -PENSION NORMAL COST MISC $ 94.00 01040402 724001 FIRE PREVENTION -EE CONTRIBUTION MISC $ 160.00 01040402 727016 FIRE PREVENTION -MEDICARE FRINGES $ 17.89 01040404 711001 EMERGENCY MEDICAL SERVICES -SALARIES MISCELLANEOUS $ 1,436.00 01040404 714001 EMERGENCY MEDICAL SERVICES -LUMP SUM PAYMENT $ 2,700.00 01040404 722001 EMERGENCY MEDICAL SERVICES -PENSION MEMBER CONTRIB MISC $ 134.00 01040404 723002 EMERGENCY MEDICAL SERVICES -PENSION NORMAL COST MISC $ 109.00 01040404 724001 EMERGENCY MEDICAL SERVICES -EE CONTRIBUTION MISC $ 187.00 01040404 727016 EMERGENCY MEDICAL SERVICES -MEDICARE FRINGES $ 20.82 01040406 711002 LIFEGUARD OPERATIONS -SALARIES SAFETY $ 1,647.00 01040406 714001 LIFEGUARD OPERATIONS -LUMP SUM PAYMENT $ 2,700.00 01040406 722002 LIFEGUARD OPERATIONS -PENSION MEMBER CONTRIB SAFETY $ 313.00 01040406 723003 LIFEGUARD OPERATIONS -PENSION NORMAL COST SAFETY $ 150.00 01040406 724002 LIFEGUARD OPERATIONS -EE CONTRIBUTION SAFETY $ 214.00 01040406 727016 LIFEGUARD OPERATIONS -MEDICARE FRINGES $ 23.88 01050005 711001 CDD ADMIN -SALARIES MISCELLANEOUS $ 4,503.24 01050005 714001 CDD ADMIN -LUMP SUM PAYMENT $ 10,260.00 01050005 722001 CDD ADMIN -PENSION MEMBER CONTRIB MISC $ 421.23 01050005 723002 CDD ADMIN -PENSION NORMAL COST MISC $ 341.48 01050005 724001 CDD ADMIN -EE CONTRIBUTION MISC $ 585.42 01050005 727016 CDD ADMIN -MEDICARE FRINGES $ 65.30 01050501 711001 PLANNING -SALARIES MISCELLANEOUS $ 3,999.52 01050501 714001 PLANNING -LUMP SUM PAYMENT $ 8,100.00 7-39 040,„0501 722001 PLANNING -PENSION MEMBER CONTRIB MISC $ 374.11 01050501 723002 PLANNING -PENSION NORMAL COST MISC $ 303.28 01050501 724001 PLANNING -EE CONTRIBUTION MISC $ 519.94 01050501 727016 PLANNING -MEDICARE FRINGES $ 57.99 01060005 711001 LIBRARY ADMIN -SALARIES MISCELLANEOUS $ 3,180.05 01060005 714001 LIBRARY ADMIN -LUMP SUM PAYMENT $ 5,400.00 01060005 722001 LIBRARY ADMIN -PENSION MEMBER CONTRIB MISC $ 297.46 01060005 723002 LIBRARY ADMIN -PENSION NORMAL COST MISC $ 241.14 01060005 724001 LIBRARY ADMIN -EE CONTRIBUTION MISC $ 413.41 01060005 727016 LIBRARY ADMIN -MEDICARE FRINGES $ 46.11 01070005 711001 RECREATION ADMIN -SALARIES MISCELLANEOUS $ 3,027.30 01070005 714001 RECREATION ADMIN -LUMP SUM PAYMENT $ 5,400.00 01070005 722001 RECREATION ADMIN -PENSION MEMBER CONTRIB MISC $ 283.17 01070005 723002 RECREATION ADMIN -PENSION NORMAL COST MISC $ 229.56 01070005 724001 RECREATION ADMIN -EE CONTRIBUTION MISC $ 393.55 01070005 727016 RECREATION ADMIN -MEDICARE FRINGES $ 43.90 01080005 711001 PUBLIC WORKS ADMIN -SALARIES MISCELLANEOUS $ 5,855.73 01080005 714001 PUBLIC WORKS ADMIN -LUMP SUM PAYMENT $ 10,800.00 01080005 722001 PUBLIC WORKS ADMIN -PENSION MEMBER CONTRIB MISC $ 547.75 01080005 723002 PUBLIC WORKS ADMIN -PENSION NORMAL COST MISC $ 444.04 01080005 724001 PUBLIC WORKS ADMIN -EE CONTRIBUTION MISC $ 761.25 01080005 727016 PUBLIC WORKS ADMIN -MEDICARE FRINGES $ 84.91 01080801 711001 ENGINEERING SERVICES -SALARIES MISCELLANEOUS $ 5,382.37 01080801 714001 ENGINEERING SERVICES -LUMP SUM PAYMENT $ 8,100.00 01080801 722001 ENGINEERING SERVICES -PENSION MEMBER CONTRIB MISC $ 503.47 01080801 723002 ENGINEERING SERVICES -PENSION NORMAL COST MISC $ 408.15 01080801 724001 ENGINEERING SERVICES -EE CONTRIBUTION MISC $ 699.71 01080801 727016 ENGINEERING SERVICES -MEDICARE FRINGES $ 78.04 01090005 711001 MOD ADMIN -SALARIES MISCELLANEOUS $ 3,092.71 01090005 714001 MOD ADMIN -LUMP SUM PAYMENT $ 5,400.00 01090005 722001 MOD ADMIN -PENSION MEMBER CONTRIB MISC $ 289.29 01090005 723002 MOD ADMIN -PENSION NORMAL COST MISC $ 234.52 01090005 724001 MOD ADMIN -EE CONTRIBUTION MISC $ 402.05 01090005 727016 MOD ADMIN -MEDICARE FRINGES $ 44.84 7019052 711001 WATER SYSTEM SERVICE -SALARIES MISCELLANEOUS $ 4,126.51 7019052 714001 WATER SYSTEM SERVICE -LUMP SUM PAYMENT $ 7,425.00 7019052 722001 WATER SYSTEM SERVICE -PENSION MEMBER CONTRIB MISC $ 385.99 7019052 723002 WATER SYSTEM SERVICE -PENSION NORMAL COST MISC $ 312.91 7019052 724001 WATER SYSTEM SERVICE -EE CONTRIBUTION MISC $ 536.45 7019052 727016 WATER SYSTEM SERVICE -MEDICARE FRINGES $ 59.83 7119061 711001 WASTEWATER OPERATIONS -SALARIES MISCELLANEOUS $ 962.12 7119061 714001 WASTEWATER OPERATIONS -LUMP SUM PAYMENT $ 2,025.00 7119061 722001 WASTEWATER OPERATIONS -PENSION MEMBER CONTRIB MISC $ 90.00 7119061 723002 WASTEWATER OPERATIONS -PENSION NORMAL COST MISC $ 72.96 7119061 724001 WASTEWATER OPERATIONS -EE CONTRIBUTION MISC $ 125.08 7119061 727016 WASTEWATER OPERATIONS -MEDICARE FRINGES $ 13.95 7529031 711001 EQUIPMENT MAINTENANCE -SALARIES MISCELLANEOUS $ 701.03 7529031 714001 EQUIPMENT MAINTENANCE -LUMP SUM PAYMENT $ 1,350.00 7529031 722001 EQUIPMENT MAINTENANCE -PENSION MEMBER CONTRIB MISC $ 65.57 7529031 723002 EQUIPMENT MAINTENANCE -PENSION NORMAL COST MISC $ 53.16 7529031 724001 EQUIPMENT MAINTENANCE -EE CONTRIBUTION MISC $ 91.13 7529031 727016 EQUIPMENT MAINTENANCE -MEDICARE FRINGES $ 10.16 10045451 711001 HARBOR DEPARTMENT -SALARIES MISCELLANEOUS $ 1,625.02 10045451 714001 HARBOR DEPARTMENT -LUMP SUM PAYMENT $ 2,700.00 10045451 722001 HARBOR DEPARTMENT -PENSION MEMBER CONTRIB MISC $ 152.00 10045451 723002 HARBOR DEPARTMENT -PENSION NORMAL COST MISC $ 123.22 10045451 724001 HARBOR DEPARTMENT -EE CONTRIBUTION MISC $ 211.25 10045451 727016 HARBOR DEPARTMENT -MEDICARE FRINGES $ 23.56 76420203 711001 CITY MGR INFORMTN TECHNOLOGY -SALARIES MISCELLANEOUS $ 4,284.99 76420203 714001 CITY MGR INFORMTN TECHNOLOGY -LUMP SUM PAYMENT $ 8,100.00 76420203 722001 CITY MGR INFORMTN TECHNOLOGY -PENSION MEMBER CONTRIB MISC $ 400.82 76420203 723002 CITY MGR INFORMTN TECHNOLOGY -PENSION NORMAL COST MISC $ 324.93 76420203 724001 CITY MGR INFORMTN TECHNOLOGY -EE CONTRIBUTION MISC $ 557.05 76420203 727016 CITY MGR INFORMTN TECHNOLOGY -MEDICARE FRINGES $ 62.13 7-40