Attachment 2 Sample Financial Anaylsis for COIN Ordinance Costa Mesa City Employee's Association (CMCEA) Existing

Value of Benefit Cost To City

Projected
Cost To City

Existing
Unfunded Liability $ 77,846,261

Projected
Unfunded Liability

Existing
Funded Liability $ 124,738,016

Projected
Funded Liability

Base Salary Pension / Retirement Benefits Cafeteria Plan Benefits Bilingual Pay Bilingual Pay Class A / B License Pay Emergency Med Dispatch Pay Matron Duty Pay Shift Differential/PM Pay Shift Differential/AM Pay Shift Differential Pay Shorthand Pay Total

varies 2.5%@55 2.0%@60 $ 9,588 5.00% 2.50% $ 700 5.00% 5.00% 5.00% 10.00% 7.50% 2.50%

$ 15,602,214 $ 3,471,810 $ $ $ $ $ $ $ $ $ $ 2,109,360 128,395 4,510 10,500 75,580 39,523 61,492 53,333 7,746

$ 21,564,463

Page 1 of 3

Attachment 2 Sample Financial Anaylsis for COIN Ordinance Costa Mesa Police Officer's Assocation (CMPOA) Existing
Value of Benefit Cost To City

Projected
Cost To City

Existing
Unfunded Liability $ 81,189,970

Projected
Unfunded Liability

Existing
Funded Liability $ 109,441,036

Projected
Funded Liability

Base Salary Pension / Retirement Benefits Cafeteria Plan Benefits Bilingual Pay Bilingual Pay Canine Care Pay Field Training Pay Police Hazardous Materials Pay Motor Officer Maintenance Pay Motor Officer Assignment Pay Motor Training Officer Assign Pay POST Advanced Certificate Pay POST Intermediate Certificate Pay Shooting Pay - Police Officers Pay Uniform Pay-Patrol - 2.5% Total

varies 3%@50 $ 7,572 5.00% 2.50% 8.75% 5.00% $ 4,637 5.00% 5.00% 10.00% 5.00% 2.50%

$ 12,287,280 $ 6,048,226 $ 938,928 $ 99,940 $ 32,487 $ 8,329 $ $ $ 41,733 $ 45,157 $ 4,997 $ 1,005,622 $ 70,232 $ $ 256,783 $ 20,839,714

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Attachment 2 Sample Financial Anaylsis for COIN Ordinance Costa Mesa Firefighter's Association (CMFA) Existing
Value of Benefit Cost To City

Projected
Cost To City

Existing
Unfunded Liability $ 42,535,304

Projected
Unfunded Liability

Existing
Funded Liability $ 123,002,249

Projected
Funded Liability

Base Salary Pension / Retirement Benefits Cafeteria Plan Benefits Paramedic Assignment Pay 1st Medic Re-Certification Pay 2nd Medic Re-Certification 3rd Medic Re-Certification Pay Medic Recertification Bonus Pay Bilingual Pay Bilingual Pay Investigator II Certification Pay Instructor II Certification Pay Instructor III Certification Pay Prevention Officer II Certification Pay Prevention Officer III Certification Pay Public Education Officer Certification Pay Driver/Operator Certification Pay Rescue Specialist Certification Pay Confined Space Oper Tech Certification Pay Specialized Rescue Tech Certification Pay Firefighter II Certification Pay Fire Officer Certification Pay Chief Officer Certification Pay Fire Certification Pay - 60 Units Fire Certification Pay - 120 Units Fire Certification Pay - 180 Units Fire Certification Pay - AS / AA Degree Fire Certification Pay - BS/BA Degree Fire Certification Pay - MS/MA Degree Maximum allowed Subtotal Certifications Holiday Allowance Pay Longevity Pay Total

varies 3%@50 $ 6,672 10.00% 11.25% 12.50% 13.75% $ 500 5.00% 2.50% 0.75% 0.75% 0.75% 0.75% 0.75% 0.75% 0.75% 0.75% 0.75% 0.75% $ 840 1.75% 1.75% $ 1,440 $ 2,160 $ 2,160 1.75% 2.25% 2.25% 7.75%

$ $ $ $ $ $ $ $ $ $

7,844,533 4,675,256 560,448 7,573 28,687 281,415 7,500 74,085 2,469

$ $ $

460,577 376,717 2,304

$ 14,321,564

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