HomeMy WebLinkAboutManagement Unit - 091813 e ' ' i�tecc c� �� gl3� �
MEMORANDUM OFUNDERSTANDING I
Management Unit
2013 - 2015
This Memorandum of Understanding is entered into pursuanf to the Meyers-Millias-Brown Act(California
Government Code Section 3500, et. seq.) and applicable ordinances and resolutions of the City of Ukiah,
between the City of Ukiah (hereinafter"City") and the Management Unit(hereinafter"UniY'). As a result i
of ineet and confer sessions, the City and Unit have agreed to the following understandings.
1. Term
The term of this Agreement shall be two (2) years, effective September 18, 2013, through September 18,
2015.
2. 5% Reduction
Management Unit employees agree to a 5% ($139,948 annually) ongoing reduction in pay, to be
implemented in the first full pay period following adoption of the Memorandum of Understanding.
Each current and future Unit employee will have the value of their gross salary calculated at a 6.68%
maximum reduction, and that amount will apply towards a reduction in their monthly flex dollars,
which is currently $499.33/month. Those employees whose 6.68% share exceeds the amount of
their monthly flex dollars will pay the difference in a post-tax payroll deduction each pay period. The
above reduction applies to all current and future step increases and salary changes.
Bi-Weekly
Annual Annual Flex Balance Annual Flex Payroll Bi-Weekly
EXAMPLES* Salary 6.68% Pay Remaining Remaining Deduction Flex Paid
Employee 1 $112,464.92 $ 7,512.66 $ 5,991.96 5 1,520J0 $ - $ SS.49 $ -
Employee 2 565,575.59 5 4,380,45 5 5,991.96 5 (1,611.51) $ (1,611.51) $ - 5 (61.98)
* Examples given for purposes of illustration only.
3. Cost Sharinq A�reement
For FY 2013-14 and FY 2014-15, the Unit agreed to concessions and the City agreed to restore and
refund an amount equivalent to a portion of revenue if actual revenues exceed adopted budgeted
revenues in the General Fund according to the formula listed in the sections below. Given that the
formula is based on fiscal year audited revenues, the provisions of this section shall remain in full �
effect beyond the two year term of this agreement until the audit is completed and avaflable for the i
purposes of implementing this section of the MOU. The total salary concession for this Unit on an
annual basis is $139,948.
This provision provides for the restoration and refund of the concession amount should the total
audited revenues of each fiscal year corresponding to the term of this agreement exceed the adopted I
budgeted revenues of the General Fund for Fiscal Year 2013-14 by $100,000 or more.
• The City shall restore an amount equivalent to a percentage calculated by taking the difference in
audited revenue for each corresponding year of this MOU and the base year revenue adopted in
the FY 2013-14 General Fund Budget and dividing the absolute value by the adopted General !
I I
� — -- — — — -- -- — -- — — — —
Fund FY 2013-14 identified deficit. This shall occur the first full pay period following the City
Council's receipt of the audit.
EXAMPLE:
(Audited GF Revenue' - Base Year Adopted FY 13-14 GF Revenue`) _ ��% of Concession II
Adopted FY 2013-14 GF Deficit
Retumed" I
' Audited GF Revenue for the corresponding agreement year I
z Base Year GF Revenue as identified in adopted the FY 13-14 Budget
�$14,375,555), Page ES-6
GF Deficit as adopted in FY 13-14 Budget ($978,894)
. The concession restoration amount will be applied first to the post-tax payroll deduction (if any),
then to flex dollars.
. Furthermore, the City shall refund in a lump sum payment to each Unit member the concession
amount in part retained by the City over each corresponding fiscal year of the term of this MOU if
audited revenues exceed the base year revenue. The lump sum payment shall be equal to the
calculated percentage from the formula above multiplied by the base salary received during the
same term.
. In accordance with CaIPERS law, this payment will not be reported as "pay rate" or "special
compensation" and will not be reported to CaIPERS for the purposes of pension I
calculations.
This language reflects the current 2013-14 Fiscal Year City of Ukiah budget methodology. If the City
changes the way revenue is accounted, the Unit will be notified in writing and the City shall meet and
confer with the Unit to develop equivalent methodology for determining General Fund revenue.
Audited revenue is subject to review by the Unit and City staff. Any discrepancies will be identified
by the Unit and shall be submitted to the City. Discrepancies identified by the Unit will be reviewed i
by the City and shall be applied for the purposes of this provision as agreed to by the City and I
Unit. I
I
The audited revenues are typically found on "Schedule 1 — General Fund Schedule of Revenues,
Expenditures and Changes in Fund Balances — Budget and Actual for the Year Ended June 30, I
" in the Audited Financial Statements.
Year 1- Example 1 (9/12 of$139 948 based on the 9/18/2013 MOU adoption date) '
$14,456,000 $14,376,000* _ $80,000 = 0% Concession '
Restored
$978,894
+ Rounded for purpose of illustration
I
-
Year 1 - Example 2 I
-
$14,876,000 $14,376,000 = $500,000 5108 or
51.08°/a of
$g7g,ggq = Concession li
Restored (.5108 x
9/12 x
139,948=$53,614)
Year 2 - Example 1 i
I
14 436 000 $14 376 000 = $60 000 _ 0% Concession
$ ,
Restored
$978,894
Year 2 - Examqle 2 I
_ 7151 or71.51%
$15,076,000 $14,376,000 = $700,000 ($100,077) of i
Concession i
$978,ggq = restored, which �
includes the 51.08%
in the Year 1
Example.
4. Pension Reform Act of 2013 (PEPRA)
I
The Public Employees' Pension Reform Act of 2013 (PEPRA) and related Public Employees' Retirement
Law (PERL) amendments in Assembly Bill (AB) 340 became law on September 12, 2012, and the
provisions were effective January 1, 2013.
The Management Unit and the City agree to implement all PEPRA provisions, and all applicable
amendments thereto. Effective January 1, 2013 Management Unit employees defined by PEPRA as
"new members" shall pay 50% of the total normal cost for the new Miscellaneous pension formula
2%@ 62, which is currently 6.75% of reportable compensation, with a three-year final compensation
period. "Classic members" (employees hired prior to January 1, 2013) will retain the 2J% @ 55
Miscellaneous PERS formula, 8% member contribution (EPMC), with a one-year final compensation
period.
The PEPRA defines a" new member' as : a) A new hire who is brought into CaIPERS membership for !
the first time on or after January 1, 2013, and who has no prior membership in any California public �
retirement system; b.) A new hire who is brought into CaIPERS membership for the first time on or after �
January 1, 2013, and who is not eligible for reciprocity with another California public retirement system;
3.)A member who first established CaIPERS membership priorto January 1, 2013, and who is rehired by
a different CaIPERS employer after a break in service of greater than six months. �
I - -
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5. Retiree Medical insurance Requirements
The minimum years of City service required to continue participation in the City's medical, dental and/or
vision insurance plans upon retirement will be increased from 7 years to 10 years, effective 7-1-2014, in
order to comply with REMIF retirement insurance eligibility requirements, standardized for all REMIF
cities.
6. CONTINUATION
The City and the Unit agree that all conditions of employment established by City policy, including all
conditions affecting wages, hours, and working conditions that are not specifically addressed in this
Memorandum of Understanding, shall continue in effect and shall not be affected by the terms of this I
Memorandum of Understanding.
The value or availability of the benefits provided in the Memorandum of Understanding as originally
worded or as amended from time to time may depend on their tax treatment by the state or federal
government or the decisions of other government agencies or departments, such as, but not limited
to, the Public Employees Retirement Sysfem. The City will endeavor to obtain the most favorable
treatment legally possible from these other governmental entities. However, the City makes no
representation concerning the vaiue of such benefits to unit members or how they will be taxed or I
otherwise treated by other agencies or departments. The City's obligations under this Memorandum
of Understanding are limited to the direct cost of providing the salary and benefits as described in the
Memorandum of Understanding. The City shall have no additional financial obligation, even if the tax
or other treatmen4 of such salary or benefits by other agencies or departments reduces or eliminates
their value to the employee.
This Memorandum of Understanding is ratified and adopted pursuant to the recommendations oi the
following representatives this 18 day of September, 2013.
CITY OF UKIAH MANAGEMENT UNIT
--�-�
I .
� - ���f�' �� �l.'�k �i�� � �
J�ne Chambers Kim or , enior Planner
�ity Manager �
l, i:. _ <--=�
�__- Mary`�r, ur-,�Supervisor
Rick Seanor, Deputy PW Director
,- r, r.
� , ����,, -�, .\ ;.._-_
Joan e Narloch, Labor Representative
3:MOU/Management Unif 2013-2015
CITY OF UKIAFi
SUMMARY BY ACTIVIT`! OR Fl1NC1'BON
FISCAL YEAR 2013-2074 BUPGET
7H/20013 NET NET 6l3012074
FUND FUND FUND REVENUE EXPENSE INCOME TRANSFERS FUND
' # NAME BAIANCE (LOSS) IN(OUT) BALANCE
�� G General Fund 500000 14,375,555 15,354,449 (978,894) 978,894 500,OOD �
N GfZ StrategicReserve 4566,739 -0- 19000 (978,894) 35fi8844 I
R Other Grant& Restricted Use Funds 1,244,015 3,307,177 5,166,640 (1,859,463) (615,448)
E,�/�/,S �1tl�ltl@S 28,294,826 27,123,887 34,128,665 (7,004,778) 2,193,186 23,483,234
�� L.F, A, a, nn, B, L, C,C Other Business Activities -a z.a�s,so� 4,457,880 (1,879,573) -0- (1,879,573)
� I Internal Service Funds 957,894 2,979,553 3,476,794 (497,241) (37,0002 423,fi53
C Capital Pro ect Funds 3,492,473 172,772 881,697 (709,525) 7,000 2,789,948
�= O}el CItY FUfidS 39,055,947 50,536,651 63,485,125 (12,948,474) 2,163,t86 28,270,659 �
IIII UTILITY AND OTHER BUSINESS ACTIVITIES DETAIL
N E EleCtfiC Utlllty 14,832,369 15,422,680 19,328,640 (3,905,960) 10,926,409
W Water Utility 2,292,835 5,974,163 4,247,439 1,726,724 (25D,000) 3J69,559
S Sewer Utility 11,387,962 5,727,044 10,552,586 (4,825,542) 2,443,186 9.005,606 i
�� LF Solid Waste Disposal (251 779) 1�0,025 1,352,370 (1,252,345) (1,504.124)
��� A Alfport 288,7fi4 1,627,335 1,756,355 (129,020) 759,744
P Pa�king 762,740 1D7,74�1 179,126 pi,385) 9t355
i M Museufn 201,638 93,282 345,281 (251,999) (50.361)
B Golf (1,015,519) 182,307 182,307 - (1,075,519)
I_ Street Lighting 408,228 176,095 328,989 (152,894) 255.334
�� CC Confe�ence Center (72,411) 291,522 313,452 (21,930) (34,341) �
' Total Utility A�d Other Business Activities Detail 28,294,826 29,7�2,194 38,586,SA5 (8,884,351) 2,193,186 21,603,661 '
. I
Refer to the"Combining Fund Schedule"For a listing of the funds in each category
ES-s
Schedulel I
qTY OF UKIAH
GENERALFUND �
SCHEDULE OF REVENUE3,EXPENOITURES AND CHANGES IN FUNO BALANCES
BUDGET AND ACTl1AL
� FOR THE YEAR ENDED JUNE 30,2012 i
Variance With li
I Final BuAget-
Budgetetl Amounts Positive li
Original Final Gene21 (Negative) �.
REVENllES
Taxes:
Property $ 745,056 $ 7,245,056 $ 1,213,479 $ (31,577)
Sales antl use 6,333,756 6,333,756 6,465,410 131,654
Property Vansfer 33,700 33,700 24,770 (8,930) '
Transientoccupancy 691,108 691,108 775,547 84,439
Business license 315291 315,291 325,674 70,383
. Franchise 535,400 547,400 567,486 20,086
� Licenses and pertnits 131,800 131,800 434,492 302,692
Fines,forfeitures,antl penalties 52,662 52,662 46,960 (5,702)
From otheragencies 1,374,988 1,374,988 1,350,289 (24,699)
Use of money and property 829,571 829,577 856,146 26,575
Chargesforwrtentservices 892,204 892,204 1,146,590 254,386
Other 1,000 1,000 4,498 3,498
Total Revenues 11,936,536 12,448,536 13,211,341 762,805
EXPENDITLIRES
Current
General govemment 1,728,729 2231,379 1,817,593 473,726
Publicsafety 8,183,289 8,511,076 B,fi60,148 (149,072)
Streets and roatls 927,891 942,321 1,087,896 (145,575)
Parks antl recreation 1,&40,654 1,845.654 7,970,035 (124,387) �
Community develapment 98,255 225,755 67,839 157,916
Debt service 5,546 5,546 38 5,508
Capital outlay 149,329 173,641 46,593 127,048
To�al E�yenditures 12,933,693 13,935,312 13,650J42 285,170
Excess(Deficiency)of Revenues Over ExpendRU25 (997,157) (1,486,776) (438,801) 1,047,975
OTHER FINANCING SOURCES IUSE51
Trensfers in 1,022,219 1,022,219 1,065,970 43,691 ��
Total Other Financing Sources(USes) 1,022,219 1,022,219 1,065,910 43,691 �',
Net Change In Fund Balances 25,062 (464,557) 627,109 1,091,666 I
I
Fund Balances,July 1, 6,237,800 6,237,800 6,237,800 -
Funtl Balances,June 30, $ 6,262,862 5 5,773,243 5 6,864,909 5 1,091,666
50
RESOLUTION NO. 2013-22
, RESOLUTION OF THE CITY COUNCI� OF THE CITY OF UKIAH ADOPTING MEMORANDA OF
UNDERSTANDING BETWEEN THE CITY OF UKIAH AND THE DEPARTMENT HEAD, FIRE, FIRE
MANAGEMENT, MISCELLANEOUS, MANAGEMENT AND POLICE UNITS
' WHEREAS, the Employee/Employer Relations Officer and her Designees have met and
conferred in good faith with representatives of the Department Head, Fire, Fire Management,
Miscellaneous, Management, and Police Units; and
WHEREAS, Memoranda of Understanding for the term of September 18, 2013 through
September 18, 2015 for ongoing 5% compensation reductions have been agreed to; and
WHEREAS, said Memoranda of Understanding have been presented to the City Council for
its consideration.
NOW, THEREFORE, BE IT RESOLVED that the Memoranda of Understanding are hereby
adopted and the Employee/Employer Relations Officer is authorized to enter into these Agreements.
PASSED AND A�OPTED this 18"' day of September 2013, by the fotlowing roll call vote:
AYES: Landis, Thomas, Baldwin, and Crane I
NOES: None
ABSENT: None '
�
ABSTAIN: None I
�� �} //��
� ��%t+�..��(' e� �+.�A�1tt' �
Douglas F rane, Mayor
ATTEST:
�5 �t�� �L�.�%�--,
Krisfine Lawler, City Clerk
3:mouVesmou2013
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