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CC SR 20190604 G - Employee Compensation RANCHO PALOS VERDES CITY COUNCIL MEETING DATE: 06/04/2019 AGENDA REPORT AGENDA HEADING: Consent Calendar AGENDA DESCRIPTION: Consideration and possible action to receive and file the Independent Accountants’ Report on Agreed-Upon Procedures performed with respect to City employee compensation for the calendar year ended December 31, 2018. RECOMMENDED COUNCIL ACTION: (1) Receive and file documents related to the City Employee Compensation and Benefit Analysis Report for 2018. FISCAL IMPACT: None Amount Budgeted: N/A Additional Appropriation: N/A Account Number(s): N/A ORIGINATED BY: Vina Ramos, Accounting Supervisor REVIEWED BY: Deborah Cullen, Director of Finance APPROVED BY: Doug Willmore, City Manager ATTACHED SUPPORTING DOCUMENTS: A. Independent Accountants’ Report on Agreed-Upon Procedures performed with respect to City employee compensation for the calendar year ended December 31, 2018 (page A-1) B. 2018 City Employee Compensation and Benefit Analysis Report (page B-1) BACKGROUND AND DISCUSSION: In 2013, the Council Compensation Subcommittee, made up of then -Mayor Susan Brooks and Mayor Pro Tem Jerry Duhovic, on behalf of the City Council, requested the City's independent financial auditor conduct additional Agreed -Upon Procedures (AUP) related to the City Manager’s salary and benefits for calendar year 2012. The purpose of the additional procedures established between the Compensation Subcommittee and the auditor was to determine the City's compliance with its policies and procedures for employee compensation and benefits, beginning with the City Manager. To provide greater transparency for the public regarding the compensation and benefits received by City employees, the City Council directed Staff to prepare an Employee Compensation and Benefits Analysis (“Analysis”) for all full-time and part-time employees for calendar year 2013. Since then, the Finance Department continues to 1 prepare this report and the City’s financial auditor performs an audit annually. Additionally, on behalf of the City Council, City Manager Doug Willmore sends the Analysis and a letter to the California State Controller’s Office promoting the City’s extensive efforts to provide greater transparency by capturing all forms of pay and benefits instead of only reporting employees’ Medicare taxable income (Box 5 of W -2). In 2017, the State Controller replied to the City and expressed that the information provided was valuable and applauded the City for the efforts it has made toward greater transparency. The Finance Department has completed the Analysis (Attachment B) for the calendar year ended December 31, 2018. The Analysis includes the total compensation for all City employees who worked at the City during the calendar year. The total compensation captures all forms of pay and City-paid benefits, including wages, allowances, overtime, declined health insurance, bonuses, severance, vacation buy- outs, pension contributions, health insurance, ancillary insurance and retirement health savings. In addition, the Analysis includes an accounting of all leave time earned during 2018. On April 2, 2019, the City’s independent financial statement auditor, White Nelson Diehl Evans LLP (WNDE), performed an AUP engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. WNDE’s procedures include tracing applicable gross pay from the City’s payroll system and W -2 filings, sampling 20 employees and tracing amounts in the report to supporting documentation. On May 23, 2019, WNDE issued a report with respect to the results of the AUP. The report includes WNDE’s performed procedures and, as listed in the report, there were “no exceptions” noted (meaning, a clean audit) on all performed procedures. More details of the report can be found in Attachment A. The detailed 2018 City Employee Compensation and Benefit Analysis Report is included as Attachment B. Staff is recommending that the City Council receive and file the Analysis for 2018 and the AUP Report. These reports will be published on the City’s “Transparency” webpage at http://www.rpvca.gov/225/Employee-Compensation. ALTERNATIVES: In addition to the Staff recommendation, the following alternative action is available for the City Council’s consideration: 1. Discuss and take other action related to this item. 2 2875 Michelle Drive, Suite 300 | Irvine, California 92606 | WNDECPA.com | 714.978.1300 INDEPENDENT ACCOUNTANTS’ REPORT ON APPLYING AGREED-UPON PROCEDURES The Honorable City Council of the City of Rancho Palos Verdes Rancho Palos Verdes, California We have performed the procedures enumerated below, which were agreed to by the City of Rancho Palos Verdes, California (the “City”) solely to assist you with respect to your evaluation of selected provisions of City employee compensation for the calendar year ended December 31, 2018. The City’s management is responsible for the execution of the provisions related to the employment of City personnel. The sufficiency of these procedures is solely the responsibility of the City. Consequently, we make no representation regarding the sufficiency of the procedures described below, either for the purpose for which this report has been requested, or for any other purpose. The procedures performed and the results of those procedures were as follows: 1.Trace applicable information on the City employee compensation worksheet prepared by the City to applicable W-2 filings. Result: No exceptions were noted as a result of this testing. 2.Select a sample of twenty (20) employees form the following: a.Five (5) management personnel – selected haphazardly b.Five (5) part-time personnel including one (1) City Council member – selected haphazardly c.Ten (10) full-time non-management personnel- selected haphazardly For the selected sample, trace the following to City personnel records, contracts (if applicable), policies, and other supporting documentation: a.Payroll i.Annual Salary ii.Overtime iii.Auto allowance iv.Bonus v.Vacation buyout vi.Health insurance in-lieu A-1 - 2 - b.City paid benefit costs vii.Pension benefits - For the purposes of this procedure, each Tier 1 employee is allocated a portion of the annual payment to the plan based on the published contributions rates of the Tier. viii.Insurance – including but not limited to medical, vision, and dental. These amounts are reflected on the schedule on a pay period basis but are invoiced on a monthly basis and included rate changes during the year. These amounts are reflected on the schedule on a pay period basis using the City’s Health Premium Rates and Contribution Levels (Composite Rates) rather than individual rates for each level of coverage offered for each medical plan. As such, the procedure for these payments will be to reconcile the amounts per the schedule to the City’s Health Premium Rates and Contribution Levels (Composite Rates). ix.Medicare x.Retirement health savings account contribution xi.Deferred compensation c.Benefits – Earned hours only xii.Wellness xiii.Administrative leave xiv.Sick leave xv.Holidays xvi.Vacation xvii.Compensatory time Result: No exceptions were noted as a result of this testing. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not conduct an examination or review, the objective of which would be the expression of an opinion on the provisions of City employee compensation for the calendar year ended December 31, 2018. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than those specified parties. Irvine, California May 23, 2019 A-2 CITY OF RANCHO PALOS VERDES EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS CALENDAR YEAR 2018 1 of 5 Last Name First Title FT or PT Emp Full Yr? Annual Salary Minimum Annual Salary Maximum W-2 Medicare Wages Salary or Wages OT/ Call-Out Auto Allow Declined Health Insur Bonus/ Merit Bonus Other/Retro Pay/ Adj Leave Buy out Subtotal Gross Income Pension (PERS)* Medical Vis/Den Insurance FICA Med/SS Workers Comp (estimated) Life Insurance (estimated) Retiree Health Savings Def Comp Subtotal Benefits Total 2018 ACTUAL City Exp Well- Ness Leave Admin Leave Sick Vacation Holiday Comp Hrs. Adams Jennifer Recreation Specialist PT N $ 35,776 $ 46,467 $ 18,570 19,277 449 50 $ 19,776 1,319 - 269 430 - - $ 2,018 $ 21,795 37 - Adams Zachary Recreation Leader I PT N $ 25,563 $ 29,016 $ 9,893 9,685 207 $ 9,893 - - 757 228 - - $ 984 $ 10,877 25 - Alegria Eric City Council Member PT Y $ 4,800 $ 4,800 $ 9,221 4,985 4,236 $ 9,221 - - 465 204 80 - - $ 749 $ 9,970 - Al-Sherif Nasser Recreation Leader I PT N $ 25,563 $ 29,016 $ 9,657 9,404 203 50 $ 9,657 - - 739 222 - - $ 961 $ 10,618 25 - Alvarez John Senior Planner FT Y $ 87,259 $ 113,332 $ 102,641 113,224 3,918 $ 117,142 26,037 19,978 1,488 2,503 1,412 1,587 - $ 53,005 $ 170,147 62 96 120 108 Amundson Diane Accounting Technician FT Y $ 55,482 $ 72,078 $ 61,591 66,589 517 $ 67,107 5,010 12,733 893 1,434 842 1,587 720 $ 23,219 $ 90,326 5 96 96 108 Anaya Irving Associate Planner FT Y $ 71,348 $ 92,668 $ 71,727 75,769 1,378 $ 77,148 5,100 12,357 1,040 1,642 905 1,587 - $ 22,631 $ 99,779 96 83 107 27 Arellano Mario Assistant Planner FT N $ 66,742 $ 86,686 $ 58,762 62,495 95 $ 62,590 4,218 11,388 852 1,441 818 - 660 $ 19,378 $ 81,968 5 92 77 53 26 Augustine Vonetta Executive Assistant FT Y $ 64,639 $ 83,968 $ 64,639 64,364 581 4,236 557 $ 69,738 4,848 894 937 1,485 822 1,587 - $ 10,574 $ 80,313 96 80 108 Bailiff Cheri Staff Assistant I/ Permit Technician FT Y $ 48,995 $ 63,634 $ 38,078 39,978 34 500 $ 40,511 2,721 3,881 552 888 306 - 120 $ 8,469 $ 48,980 64 31 35 Banuelos Bruno Maintenance Worker II FT Y $ 43,020 $ 63,507 $ 58,819 59,751 8,691 $ 68,442 13,755 19,964 853 1,466 756 1,587 - $ 38,382 $ 106,824 96 121 108 23 Barahona Lorena Intern - IT PT Y $ 25,854 $ 62,317 $ 23,524 23,524 $ 23,524 - - 1,768 510 - - $ 2,277 $ 25,801 40 - Barnfather Helen Recreation Specialist PT Y $ 35,776 $ 46,467 $ 25,022 25,776 642 50 $ 26,468 1,583 - 526 586 - - $ 2,696 $ 29,164 41 - Bender II Kenneth Staff Assistant I PT N $ 42,432 $ 55,141 $ 9,966 9,966 $ 9,966 - - 762 229 - - $ 992 $ 10,958 15 - Berg Andrew Rec Program Supervisor II FT Y $ 69,423 $ 90,158 $ 74,742 78,900 1,250 $ 80,150 5,885 15,279 1,084 1,846 965 62 720 $ 25,841 $ 105,991 14 62 96 80 107 Bonano Tracy Senior Admin. Analyst FT Y $ 82,179 $ 106,748 $ 94,597 102,040 1,858 $ 103,899 23,660 15,655 1,372 2,399 1,274 1,587 - $ 45,947 $ 149,846 62 96 120 108 Boyle James Recreation Specialist PT Y $ 35,776 $ 46,467 $ 30,462 32,584 436 50 $ 33,070 7,514 - 442 704 - - $ 8,660 $ 41,730 47 - Bradley David Planning Commissione r PT Y $ 1,620 $ 1,620 $ 810 810 $ 810 - - 62 19 - - $ 80 $ 891 - Brooks Susan City Council Member PT Y $ 4,800 $ 4,800 $ 4,800 4,800 $ 4,800 - 12,339 367 111 90 - - $ 12,907 $ 17,707 - Browning Christopher Senior Admin. Analyst FT N $ 82,179 $ 106,748 $ 48,432 54,851 $ 54,851 4,189 11,556 702 1,263 743 - 420 $ 18,874 $ 73,725 5 67 55 46 44 Buchwald Lukasz IT Manager FT N $ 91,745 $ 155,344 $ 43,281 45,052 1,412 $ 46,464 3,104 6 628 1,071 528 561 263 $ 6,160 $ 52,624 52 32 39 35 Campbell Melvin Recreation Leader II PT Y $ 28,954 $ 35,610 $ 2,865 2,795 244 50 $ 3,089 672 - 42 69 - - $ 782 $ 3,870 5 - Caraveo Jason Assistant Planner FT Y $ 67,906 $ 78,001 $ 64,218 69,034 126 $ 69,160 4,649 11,854 931 1,471 873 1,587 - $ 21,366 $ 90,526 14 96 96 108 6 Carbajal Rudy Recreation Leader I PT Y $ 25,563 $ 29,016 $ 17,983 18,133 385 50 $ 18,568 671 - 805 402 - $ 1,879 $ 20,446 50 - Carrasco Nadia Assistant Engineer FT Y $ 79,618 $ 103,396 $ 83,234 82,082 5,764 1,000 217 $ 89,063 5,537 9,634 1,207 1,906 1,036 1,587 720 $ 21,627 $ 110,690 96 108 107 17 Chan Natalie Senior Engineer FT Y $ 99,090 $ 128,677 $ 109,411 117,733 $ 117,733 7,916 12,357 1,587 2,495 1,441 1,587 720 $ 28,103 $ 145,836 62 91 76 108 Chastain Devon Recreation Leader PT N $ 25,563 $ 29,016 $ 2,721 2,904 $ 2,904 190 - 39 48 - - $ 277 $ 3,180 7 - Cloke Lorna Senior Admin. Analyst FT Y $ 72,924 $ 101,094 $ 83,916 92,728 305 1,000 1,848 $ 95,881 21,434 19,964 1,217 2,228 1,130 1,587 - $ 47,561 $ 143,442 9 80 96 120 107 Colborn Emily City Clerk FT Y $ 91,745 $ 155,344 $ 105,141 114,051 $ 114,051 8,493 9,648 1,525 2,428 1,424 1,587 1,141 $ 26,246 $ 140,297 62 96 133 108 Collins Kyle Recreation Leader PT Y $ 25,563 $ 29,016 $ 157 157 $ 157 - - 12 4 - - $ 16 $ 172 - Contreras Rodriguez Ana Recreation Specialist PT Y $ 35,776 $ 46,467 $ 24,248 24,618 619 550 $ 25,787 1,682 - 352 553 - - $ 2,587 $ 28,374 43 - Cox Susan Recreation Specialist PT N $ 35,776 $ 46,467 $ 11,294 10,921 455 50 $ 11,426 154 - 738 263 - - $ 1,155 $ 12,581 27 - Croshaw Tanner Recreation Leader PT Y $ 25,563 $ 29,016 $ 15,972 15,759 654 50 $ 16,464 569 - 730 361 - - $ 1,660 $ 18,124 41 - Cruikshank John City Council Member PT Y $ 6,420 $ 6,420 $ 738 4,800 $ 4,800 - 22,620 57 102 80 - - $ 22,859 $ 27,659 - Cullen Deborah Director of Finance FT Y $ 111,620 $ 189,643 $ 172,837 183,738 1,800 $ 185,538 13,664 12,733 2,506 3,993 2,210 1,587 1,837 $ 38,531 $ 224,069 14 107 96 160 108 ACTUAL CITY PAID WAGES HOURS EARNEDACTUAL CITY CONTRIBUTIONS EMPLOYEE INFORMATION B-1 CITY OF RANCHO PALOS VERDES EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS CALENDAR YEAR 2018 2 of 5 Last Name First Title FT or PT Emp Full Yr? Annual Salary Minimum Annual Salary Maximum W-2 Medicare Wages Salary or Wages OT/ Call-Out Auto Allow Declined Health Insur Bonus/ Merit Bonus Other/Retro Pay/ Adj Leave Buy out Subtotal Gross Income Pension (PERS)* Medical Vis/Den Insurance FICA Med/SS Workers Comp (estimated) Life Insurance (estimated) Retiree Health Savings Def Comp Subtotal Benefits Total 2018 ACTUAL City Exp Well- Ness Leave Admin Leave Sick Vacation Holiday Comp Hrs. ACTUAL CITY PAID WAGES HOURS EARNEDACTUAL CITY CONTRIBUTIONS EMPLOYEE INFORMATION Defazio Thomas Acting Building Official FT Y $ 91,745 $ 155,344 $ 115,269 123,371 $ 123,371 28,378 12,357 1,671 2,903 1,301 1,587 - $ 48,198 $ 171,568 62 96 120 107 Del Rio Ashley Recreation Leader II PT N $ 25,563 $ 29,016 $ 12,037 12,415 268 50 84 $ 12,817 863 - 570 289 - - $ 1,722 $ 14,539 31 - Dill Mona Rec Program Supervisor II FT Y $ 69,423 $ 90,158 $ 86,607 90,072 2,226 1,755 $ 94,054 20,719 12,733 1,256 2,028 1,137 1,587 - $ 39,460 $ 133,514 62 96 141 108 Donnelly Clarissa Recreation Leader II PT Y $ 28,954 $ 35,610 $ 4,740 4,824 167 50 $ 5,041 351 - 69 116 - - $ 536 $ 5,577 12 - Donnelly Cynthia Recreation Leader II PT Y $ 28,954 $ 35,610 $ 8,973 9,700 50 $ 9,750 2,259 - 130 216 - - $ 2,605 $ 12,355 22 - Dragoo Ronald Principal Civil Engineer FT Y $ 91,745 $ 155,344 $ 119,959 134,971 $ 134,971 31,032 19,964 1,739 2,905 1,678 1,587 - $ 58,907 $ 193,877 9 62 96 168 108 Duhovic Jerome City Council Member PT Y $ 4,800 $ 4,800 $ 8,255 4,800 4,236 $ 9,036 - 1,658 391 200 90 - - $ 2,338 $ 11,374 - Dyda Kenneth City Council Member - Mayor PT Y $ 4,800 $ 4,800 $ 9,036 4,800 4,236 $ 9,036 - - 451 191 90 - - $ 732 $ 9,768 - Eder Charles Senior Engineer FT Y $ 99,090 $ 128,677 $ 115,205 124,041 $ 124,041 8,329 12,437 1,671 2,641 1,429 1,587 720 $ 28,814 $ 152,856 14 62 96 96 107 Emenheiser David Planning Commissione r PT N $ 1,620 $ 1,620 $ 249 249 $ 249 - - 19 6 - - $ 25 $ 274 - Falcon Sandra Recreation Leader PT Y $ 25,563 $ 29,016 $ 9,097 8,835 212 50 $ 9,097 - - 696 199 - - $ 895 $ 9,992 24 - Flannigan James Assistant Engineer FT Y $ 79,618 $ 103,396 $ 79,424 82,236 759 1,000 1,410 $ 85,406 5,624 12,357 1,152 1,824 1,037 1,587 720 $ 24,301 $ 109,707 9 96 96 108 18 Flores Joseph Recreation Leader PT Y $ 25,563 $ 29,016 $ 14,539 14,570 450 50 $ 15,070 613 - 587 323 - - $ 1,523 $ 16,594 38 - Forsberg Grant Recreation Leader PT Y $ 25,563 $ 29,016 $ 5,728 5,572 455 50 $ 6,077 396 - 83 140 - - $ 619 $ 6,695 14 - Fox Harold Senior Admin. Analyst FT N $ 82,179 $ 106,748 $ 112,136 103,411 1,962 3,344 16,823 $ 125,541 24,128 19,964 1,626 2,727 1,248 1,587 - $ 51,281 $ 176,821 5 62 96 160 107 Fox Cameron Recreation Leader PT N $ 25,563 $ 29,016 $ 8,820 8,321 449 50 $ 8,820 - - 667 203 - - $ 870 $ 9,690 22 - Fox Francine Recreation Leader PT Y $ 25,563 $ 29,016 $ 18,578 19,543 207 50 $ 19,801 1,337 - 269 418 - - $ 2,024 $ 21,824 51 - Fox Richard Recreation Leader II PT Y $ 28,954 $ 35,610 $ 18,951 19,711 422 50 $ 20,184 1,349 - 275 438 - - $ 2,061 $ 22,245 43 - Fox Taylor Recreation Leader PT Y $ 25,563 $ 29,016 $ 20,095 19,985 683 50 $ 20,717 712 - 923 451 - - $ 2,086 $ 22,803 54 - Ganser Sherry Recreation Specialist PT Y $ 35,776 $ 46,467 $ 12,084 13,029 50 53 $ 13,132 2,991 - 175 277 - - $ 3,444 $ 16,576 23 - Garnica Gonzalo Lead Worker FT Y $ 56,213 $ 73,014 $ 57,847 64,568 4,764 132 $ 69,464 4,360 21,923 839 1,484 2,393 1,587 720 $ 33,306 $ 102,770 5 96 96 108 8 Garrett Lisa Admin. Analyst I FT Y $ 63,435 $ 82,379 $ 62,848 72,515 824 339 $ 73,678 16,723 19,972 911 1,705 900 1,587 - $ 41,799 $ 115,477 9 96 101 108 83 Gibson Michael Senior Admin. Analyst FT N $ 82,179 $ 106,748 $ 16,377 7,797 9,112 $ 16,909 561 741 237 179 88 120 60 $ 1,987 $ 18,896 7 7 63 Gonzales Albert Maintenance Worker I/II FT N $ 43,020 $ 63,507 $ 11,789 10,972 1,493 $ 12,465 767 2,107 171 287 195 - 120 $ 3,648 $ 16,113 5 24 20 26 2 Heisey Rebecca Recreation Leader PT Y $ 25,563 $ 29,016 $ 3,424 3,374 50 $ 3,424 - - 262 49 - - $ 311 $ 3,734 7 - Hernandez Juan Maint Superintende nt FT N $ 92,696 $ 120,385 $ 54,768 63,988 - $ 63,988 4,849 11,053 794 1,474 875 - 120 $ 19,166 $ 83,154 14 72 64 53 53 Herrbrich Isabel Recreation Leader II PT N $ 28,954 $ 35,610 $ 1,700 1,848 $ 1,848 420 - 25 42 - - $ 487 $ 2,335 4 - Herrera Roger Recreation Leader PT Y $ 25,563 $ 29,016 $ 5,223 5,223 $ 5,223 - - 400 97 - - $ 497 $ 5,720 13 - Hirsch Mary Admin. Assistant FT Y $ 54,781 $ 71,134 $ 56,577 64,272 189 750 621 662 $ 66,494 4,372 20,040 820 1,433 814 1,587 720 $ 29,786 $ 96,280 23 96 96 107 143 Hirsch Daniel Recreation Leader PT N $ 25,563 $ 29,016 $ 4,769 4,621 147 $ 4,769 - - 365 79 - - $ 444 $ 5,213 10 - Hristova Marieta Recreation Specialist PT Y $ 35,776 $ 46,467 $ 29,725 31,018 596 50 $ 31,665 2,105 7,731 431 676 - - $ 10,943 $ 42,608 50 - Hunter Keith Recreation Specialist PT Y $ 35,776 $ 46,467 $ 23,041 23,646 824 50 $ 24,520 1,611 - 334 523 - - $ 2,468 $ 26,988 44 - Ishman Sandra Permit Technician CDD FT N $ 54,881 $ 71,248 $ - - $ - - 3,000 - - - - $ 3,000 $ 3,000 (15) (18) 9 Jacob Kristine Recreation Leader PT Y $ 25,563 $ 29,016 $ 10,280 10,138 92 50 $ 10,280 - - 786 224 - - $ 1,010 $ 11,290 28 - B-2 CITY OF RANCHO PALOS VERDES EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS CALENDAR YEAR 2018 3 of 5 Last Name First Title FT or PT Emp Full Yr? Annual Salary Minimum Annual Salary Maximum W-2 Medicare Wages Salary or Wages OT/ Call-Out Auto Allow Declined Health Insur Bonus/ Merit Bonus Other/Retro Pay/ Adj Leave Buy out Subtotal Gross Income Pension (PERS)* Medical Vis/Den Insurance FICA Med/SS Workers Comp (estimated) Life Insurance (estimated) Retiree Health Savings Def Comp Subtotal Benefits Total 2018 ACTUAL City Exp Well- Ness Leave Admin Leave Sick Vacation Holiday Comp Hrs. ACTUAL CITY PAID WAGES HOURS EARNEDACTUAL CITY CONTRIBUTIONS EMPLOYEE INFORMATION James William Planning Commissione r PT Y $ 1,620 $ 1,620 $ 1,620 1,620 $ 1,620 - - 124 34 - - $ 158 $ 1,778 - Jensen Andrew Building Inspector II FT N $ 72,076 $ 93,610 $ 58,571 60,087 952 1,948 $ 62,986 4,012 11,157 849 1,312 698 1,338 - $ 19,366 $ 82,353 81 81 81 Johnson Elena Recreation Leader II PT Y $ 28,954 $ 35,610 $ 8,508 9,018 162 50 $ 9,230 2,100 - 123 198 - - $ 2,421 $ 11,651 19 - Johnson Naomi Intern - IT PT Y $ 25,854 $ 62,317 $ 4,574 4,574 $ 4,574 - - 350 92 - - $ 442 $ 5,016 10 - Jules Nicole Deputy Director PW FT N $ 97,988 $ 165,912 $ 23,993 3,954 20,406 $ 24,359 898 383 348 91 59 60 - $ 1,839 $ 26,198 4 6 62 Kalscheuer Trent Recreation Leader PT N $ 25,563 $ 29,016 $ 8,839 8,454 335 50 $ 8,839 - - 676 203 - - $ 879 $ 9,718 23 - Kaufman Allan Senior Admin. Analyst FT N $ 82,179 $ 106,748 $ 40,031 31,170 11,297 $ 42,467 2,244 6,239 580 808 373 540 - $ 10,784 $ 53,251 35 33 63 Kim So Deputy Director CDD FT Y $ 97,988 $ 165,912 $ 118,779 125,974 1,500 9,977 $ 137,451 28,965 22,908 1,722 2,808 1,570 1,587 - $ 59,561 $ 197,012 5 80 96 120 107 Kringen Scott Recreation Leader PT N $ 25,563 $ 29,016 $ 8,330 8,147 132 50 $ 8,330 - - 637 192 - - $ 829 $ 9,158 22 - Krusee Kelly Recreation Specialist PT N $ 35,776 $ 46,467 $ 15,821 16,043 508 50 $ 16,601 840 - 451 349 - - $ 1,640 $ 18,241 28 - Kugies Elizabeth Recreation Leader II PT Y $ 28,954 $ 35,610 $ 7,478 7,602 292 $ 7,894 467 - 176 182 - - $ 825 $ 8,719 14 - Kulmac- Butler Erin Recreation Leader PT N $ 25,563 $ 29,016 $ 10,165 9,665 451 50 $ 10,165 - - 778 234 - - $ 1,011 $ 11,177 27 - Landon Daniel IT Manager FT N $ 91,745 $ 155,344 $ 61,063 44,770 64 22,388 $ 67,221 3,228 12,504 885 1,172 528 600 448 $ 19,365 $ 86,586 35 58 63 Laybon David Recreation Leader II PT Y $ 28,954 $ 35,610 $ 16,643 16,414 594 50 $ 17,058 483 - 858 354 - - $ 1,695 $ 18,753 35 - Le Kevin Code Enforcement Officer FT N $ 63,939 $ 83,037 $ 57,524 59,698 1,500 $ 61,198 4,040 10,417 834 1,409 753 360 $ 17,814 $ 79,011 80 67 54 48 Lemke Marcella Staff Assistant I PT N $ 42,432 $ 55,141 $ 8,095 8,800 $ 8,800 1,999 - 117 146 - - $ 2,262 $ 11,062 12 - Lin Jane Accountant FT Y $ 71,677 $ 93,094 $ 88,401 93,006 3,549 $ 96,555 21,393 12,516 1,282 2,066 1,159 1,587 - $ 40,003 $ 136,558 14 96 141 108 39 Linder Cory Director of R&P FT Y $ 111,620 $ 189,642 $ 155,221 172,930 1,800 $ 174,730 12,862 15,447 2,251 3,730 2,136 1,587 1,729 $ 39,742 $ 214,472 9 80 96 160 107 Lopez Orlando Recreation Leader PT N $ 25,563 $ 29,016 $ 17,795 17,040 705 50 $ 17,795 - - 1,357 409 - - $ 1,766 $ 19,562 41 - Lozano Katherine Admin. Analyst II FT N $ 63,437 $ 95,299 $ 87,024 90,376 4,236 446 $ 95,057 20,838 17 1,262 2,026 1,131 1,587 - $ 26,861 $ 121,918 5 96 120 107 Martin Kathryn Permit Technician PW FT Y $ 54,881 $ 71,248 $ 66,931 69,572 657 1,400 304 $ 71,933 16,138 12,357 970 1,561 873 1,587 - $ 33,487 $ 105,421 96 160 108 110 Martinez Brittany Staff Assistant I PT Y $ 42,432 $ 55,141 $ 25,076 27,191 61 $ 27,252 6,273 - 364 627 - - $ 7,263 $ 34,516 43 - Martinez Stephanie Recreation Leader PT Y $ 25,563 $ 29,016 $ 10,948 10,649 249 50 $ 10,948 - - 838 239 - - $ 1,076 $ 12,024 30 - Mata Carlo Recreation Specialist PT N $ 35,776 $ 46,467 $ 24,545 25,050 1,011 50 $ 26,111 1,724 - 356 601 - - $ 2,681 $ 28,792 45 - McAngus Lyndsay Recreation Specialist PT N $ 35,776 $ 46,467 $ 21,517 22,365 501 50 $ 22,916 1,530 - 312 498 - - $ 2,340 $ 25,256 42 - McCormack Carolyn Recreation Leader II PT Y $ 28,954 $ 35,610 $ 10,353 11,029 158 50 $ 11,236 2,564 - 150 239 - - $ 2,953 $ 14,189 26 - Mesich II Scott Recreation Leader PT Y $ 25,563 $ 29,016 $ 3,420 3,398 50 $ 3,448 36 - 232 76 - - $ 344 $ 3,793 9 - Mihranian Ara Director of CDD FT Y $ 111,620 $ 189,642 $ 170,835 168,713 1,800 2,000 12,990 $ 185,503 38,782 12,357 2,477 3,979 2,087 1,587 - $ 61,269 $ 246,772 8 80 96 160 108 Mijango Blanco Recreation Leader PT N $ 25,563 $ 29,016 $ 1,504 1,388 203 $ 1,591 107 - 22 37 - - $ 165 $ 1,756 3 - Molina Desirea Permit Technician CDD FT N $ 54,881 $ 71,248 $ 51,965 60,491 108 500 $ 61,099 4,078 19,884 754 1,300 761 1,587 100 $ 28,463 $ 89,562 96 96 107 3 Momoli Enyssa Staff Assistant I PT Y $ 42,432 $ 55,141 $ 29,103 30,895 140 $ 31,035 2,097 - 422 664 - - $ 3,183 $ 34,218 47 - Monroy Rodolfo Code Enforcement Officer FT N $ 63,938 $ 83,037 $ 68,409 71,515 312 1,500 $ 73,327 5,337 12,253 992 1,688 907 600 $ 21,778 $ 95,105 14 96 80 107 35 Monsivaiz Erick Building Inspector II FT N $ 72,076 $ 93,610 $ 30,183 31,743 376 $ 32,118 2,203 7,639 438 740 456 - 120 $ 11,595 $ 43,714 9 48 40 44 72 Mori Michelle Recreation Leader PT N $ 25,563 $ 29,016 $ 615 615 $ 615 - - 47 14 - - $ 61 $ 676 - Munoz Clayton Recreation Leader II PT N $ 28,954 $ 35,610 $ 2,929 3,071 50 $ 3,121 221 - 42 66 - - $ 330 $ 3,451 7 - Nelson Robert Planning Commissione r PT Y $ 1,620 $ 1,620 $ 1,620 1,620 $ 1,620 - - 124 37 - - $ 161 $ 1,781 - B-3 CITY OF RANCHO PALOS VERDES EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS CALENDAR YEAR 2018 4 of 5 Last Name First Title FT or PT Emp Full Yr? Annual Salary Minimum Annual Salary Maximum W-2 Medicare Wages Salary or Wages OT/ Call-Out Auto Allow Declined Health Insur Bonus/ Merit Bonus Other/Retro Pay/ Adj Leave Buy out Subtotal Gross Income Pension (PERS)* Medical Vis/Den Insurance FICA Med/SS Workers Comp (estimated) Life Insurance (estimated) Retiree Health Savings Def Comp Subtotal Benefits Total 2018 ACTUAL City Exp Well- Ness Leave Admin Leave Sick Vacation Holiday Comp Hrs. ACTUAL CITY PAID WAGES HOURS EARNEDACTUAL CITY CONTRIBUTIONS EMPLOYEE INFORMATION Nemeth Robert Associate Planner FT Y $ 75,841 $ 98,503 $ 84,033 91,063 3,244 838 $ 95,144 6,177 19,964 1,218 2,029 1,136 1,587 720 $ 32,832 $ 127,977 96 96 107 Nguyen Lina GIS Coordinator FT Y $ 79,603 $ 103,401 $ 86,195 88,884 2,132 1,500 $ 92,517 5,977 12,357 1,250 1,963 1,099 1,587 720 $ 24,954 $ 117,470 5 96 86 107 Nguyen Trang Deputy Director Finance FT N $ 97,988 $ 165,911 $ 117,644 131,124 4,272 $ 135,396 9,728 22,908 1,706 2,865 1,814 1,587 1,311 $ 41,919 $ 177,315 9 125 96 130 107 Nunez Jonathan Recreation Leader II PT N $ 28,954 $ 35,610 $ 5,019 5,106 183 50 $ 5,338 374 - 73 119 - - $ 566 $ 5,904 12 - Okstad Karen Recreation Specialist PT Y $ 35,776 $ 46,467 $ 29,895 31,648 730 50 $ 32,428 7,285 - 433 746 - - $ 8,465 $ 40,893 50 - O'Neill James Temp Assistant Engineer PT N $ 79,618 $ 103,396 $ 8,512 9,153 $ 9,153 706 - 123 211 - - $ 1,040 $ 10,192 7 - Ortiz Bradley Mary HR Manager FT Y $ 97,988 $ 165,911 $ 127,049 133,916 4,236 $ 138,152 9,967 1,675 1,842 2,943 1,667 1,587 1,339 $ 21,021 $ 159,173 2 62 96 160 108 Paramore Kemph Dee Recreation Leader PT Y $ 25,563 $ 29,016 $ 4,899 4,579 270 50 $ 4,899 - - 372 108 - - $ 480 $ 5,380 13 - Pearce David Rec Program Supervisor I FT Y $ 54,779 $ 71,134 $ 51,613 56,371 4,363 $ 60,734 12,979 20,206 748 1,417 716 1,587 - $ 37,655 $ 98,389 96 83 107 Penate Nancy Administrativ e Assistant FT N $ 54,781 $ 71,134 $ 61,307 62,877 2,184 224 $ 65,285 4,253 14,802 889 1,393 788 311 - $ 22,436 $ 87,722 96 80 107 55 Perestam Stephen Planning Commissione r PT N $ 1,620 $ 1,620 $ 1,371 1,371 $ 1,371 - - 105 31 - - $ 136 $ 1,507 - Peterson Julie Code Enforcement Officer FT N $ 63,938 $ 83,037 $ 23,130 11,718 378 2,225 (1,055) 10,749 $ 24,015 2,637 2,940 335 405 141 240 - $ 6,698 $ 30,712 15 25 63 Proch Sovanna Account Clerk FT Y $ 49,015 $ 63,638 $ 41,234 52,117 554 $ 52,670 3,555 22,908 598 1,124 651 1,587 720 $ 31,142 $ 83,812 96 80 107 Proch Patricia Recreation Leader PT N $ 25,563 $ 29,016 $ 2,314 2,241 74 $ 2,314 - - 177 53 - - $ 230 $ 2,545 5 - Proch Richard Recreation Leader PT Y $ 25,563 $ 29,016 $ 17,172 17,902 340 50 $ 18,292 1,230 - 249 397 - - $ 1,876 $ 20,167 49 - Ramezani Lauren Senior Admin. Analyst FT Y $ 82,179 $ 106,748 $ 100,010 106,643 10,278 (3,496) 2,857 $ 116,282 24,528 22,908 1,450 2,506 1,335 1,587 - $ 54,314 $ 170,597 5 62 96 160 107 Ramos Vina Accounting Supervisor FT Y $ 90,667 $ 117,774 $ 115,648 117,070 3,883 2,134 3,090 $ 126,176 8,790 2,847 1,677 2,698 1,450 1,587 1,034 $ 20,083 $ 146,259 18 62 96 120 108 Ratliff Mary Jane Recreation Leader PT Y $ 25,563 $ 29,016 $ 18,139 18,029 623 50 $ 18,702 648 - 837 395 - - $ 1,879 $ 20,582 47 - Razepoor Nasser Associate Engineer FT N $ 88,475 $ 114,885 $ 6,931 7,923 $ 7,923 547 1,300 101 184 89 - - $ 2,220 $ 10,143 36 7 6 9 Rimando Jeffrey Admin. Intern PT N $ 25,854 $ 62,317 $ 6,542.05 6,542 $ 6,542 - - 495 115 - - $ 611 $ 7,153 11 - Rios Karyl Recreation Leader PT N $ 25,563 $ 29,016 $ 1,981 1,780 151 50 $ 1,981 - - 152 46 - - $ 197 $ 2,178 6 - Rivera Carlos Television Producer PT N $ 34,486 $ 68,994 $ 29,368 31,082 293 $ 31,374 1,183 2,962 1,319 722 - - $ 6,185 $ 37,559 32 - Rodin Emily Recreation Supervisor I FT Y $ 54,779 $ 71,134 $ 52,061 55,917 1,230 $ 57,146 13,000 12,357 755 1,316 716 1,587 - $ 29,730 $ 86,876 96 83 102 16 Romo Oscar Recreation Leader PT N $ 25,563 $ 29,016 $ 89 89 $ 89 - - 7 2 - - $ 9 $ 98 - Ruiz Jacqueline Administrativ e Analyst II FT Y $ 63,436 $ 88,919 $ 63,228 65,605 591 750 1,000 $ 67,946 4,489 12,591 917 1,454 826 1,527 720 $ 22,524 $ 90,469 5 96 80 108 11 Saadatnejadi Lan Planning Commissione r PT N $ 1,620 $ 1,620 $ 1,371 1,371 $ 1,371 - - 105 31 - - $ 136 $ 1,507 - Sassoon Elias Director of Public Works FT N $ 111,620 $ 189,642 $ 173,000 183,739 1,800 3,580 $ 189,119 9,707 22,908 2,509 4,075 2,211 1,587 1,837 $ 44,835 $ 233,954 18 80 96 142 107 Seeraty Amy Senior Planner FT Y $ 87,258 $ 113,332 $ 91,514 103,319 1,913 $ 105,232 23,762 19,964 1,327 2,244 1,250 1,587 - $ 50,135 $ 155,366 62 96 120 107 7 Siegel Joshua Recreation Leader PT N $ 25,563 $ 29,016 $ 2,205 2,155 50 $ 2,205 - - 169 51 - - $ 219 $ 2,424 6 - Sigona Rocco Television Producer PT N $ 34,486 $ 68,994 $ 12,624 13,466 $ 13,466 880 4,979 183 235 - - $ 6,277 $ 19,743 14 - Silva Octavio Senior Planner FT Y $ 87,258 $ 113,332 $ 89,623 103,330 1,661 $ 104,991 7,698 16,904 1,299 2,238 1,197 1,587 - $ 30,923 $ 135,914 62 96 96 108 Silva Jazmine Recreation Leader PT Y $ 25,563 $ 29,016 $ 5,299 5,065 185 50 $ 5,299 - - 405 112 - - $ 517 $ 5,816 12 - Singh Scherman Staff Assistant I FT N $ 41,962 $ 54,513 $ 36,254 34,128 2,464 1,101 $ 37,693 1,600 5,068 1,206 825 94 - 240 $ 9,032 $ 46,725 94 49 27 Sipma Rodney Building Inspector II FT N $ 72,076 $ 93,610 $ 66,123 71,129 3,315 $ 74,444 4,791 19,964 959 1,615 866 - - $ 28,196 $ 102,640 18 96 80 107 Skelin Paulina Recreation Leader PT N $ 25,563 $ 29,016 $ 14,665 14,848 696 50 $ 15,593 1,033 - 213 359 - - $ 1,604 $ 17,198 40 - Smith Audrey Recreation Leader PT Y $ 25,563 $ 29,016 $ 18,889 19,669 400 50 $ 20,119 1,346 - 735 431 - - $ 2,511 $ 22,630 45 - B-4 CITY OF RANCHO PALOS VERDES EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS CALENDAR YEAR 2018 5 of 5 Last Name First Title FT or PT Emp Full Yr? Annual Salary Minimum Annual Salary Maximum W-2 Medicare Wages Salary or Wages OT/ Call-Out Auto Allow Declined Health Insur Bonus/ Merit Bonus Other/Retro Pay/ Adj Leave Buy out Subtotal Gross Income Pension (PERS)* Medical Vis/Den Insurance FICA Med/SS Workers Comp (estimated) Life Insurance (estimated) Retiree Health Savings Def Comp Subtotal Benefits Total 2018 ACTUAL City Exp Well- Ness Leave Admin Leave Sick Vacation Holiday Comp Hrs. ACTUAL CITY PAID WAGES HOURS EARNEDACTUAL CITY CONTRIBUTIONS EMPLOYEE INFORMATION Snyman Andre Recreation Leader II PT Y $ 28,954 $ 35,610 $ 17,586 18,516 178 50 $ 18,744 1,269 - 255 395 - - $ 1,919 $ 20,663 41 - Takaoka Teresa Deputy City Clerk FT Y $ 64,710 $ 84,070 $ 83,369 83,989 10,258 3,904 1 $ 98,152 19,322 22,908 1,209 2,111 1,051 1,587 - $ 48,189 $ 146,341 96 160 107 23 Tamura Sylvana HR Analyst FT Y $ 63,431 $ 95,302 $ 79,015 81,061 4,236 $ 85,297 6,046 218 1,146 1,816 917 1,587 811 $ 12,541 $ 97,838 5 62 96 136 107 Tomblin David Planning Commissione r PT N $ 1,620 $ 1,620 $ 561 561 $ 561 - - 43 13 - - $ 56 $ 617 - Torrey Dana Recreation Leader PT Y $ 25,563 $ 29,016 $ 13,883 13,561 272 50 $ 13,883 - - 1,062 303 - - $ 1,365 $ 15,248 34 - Trautner Daniel Deputy Director R&P FT Y $ 97,988 $ 165,911 $ 113,296 129,467 750 $ 130,217 9,637 15,919 1,643 2,773 1,515 1,587 1,295 $ 34,369 $ 164,586 14 80 96 120 108 Valadez Victor Maintenance Worker I/II FT Y $ 43,020 $ 63,507 $ 31,565 29,532 1,041 2,118 971 $ 33,662 1,934 210 458 663 360 840 360 $ 4,824 $ 38,486 44 44 81 65 Valencia Stephanie Recreation Leader PT Y $ 25,563 $ 29,016 $ 11,710 11,306 354 50 $ 11,710 - - 888 269 - - $ 1,157 $ 12,867 29 - Ventouras George Recreation Leader PT Y $ 25,563 $ 29,016 $ 3,375 3,615 50 $ 3,665 863 - 49 84 - - $ 996 $ 4,661 9 - Von Slomski Don Recreation Leader II PT Y $ 28,954 $ 35,610 $ 12,610 13,507 135 50 $ 13,692 3,112 - 183 291 - - $ 3,585 $ 17,277 30 - Waters Matthew Senior Admin. Analyst FT Y $ 82,179 $ 106,748 $ 107,140 106,408 3,177 2,932 62 4,156 $ 116,736 24,479 2,707 1,554 2,501 1,328 1,587 - $ 34,155 $ 150,891 62 96 160 108 Welstead Lisa Recreation Specialist PT N $ 35,776 $ 46,467 $ 3,145 3,301 50 $ 3,351 240 - 46 77 - - $ 363 $ 3,714 5 - Williamson Leslie Recreation Specialist PT Y $ 35,776 $ 46,467 $ 20,113 21,010 367 50 $ 21,427 1,435 - 292 458 - - $ 2,185 $ 23,612 37 - Willmore Douglas City Manager FT Y $ 225,750 $ 225,750 $ 208,858 224,416 8,400 $ 232,816 16,679 22,908 3,028 4,991 2,414 1,587 10,229 $ 61,836 $ 294,653 5 80 96 160 108 Wright Selena Senior Accounting Tech. FT Y $ 62,140 $ 80,727 $ 65,980 78,439 1,731 $ 80,170 18,226 16,904 957 1,715 987 1,587 - $ 40,377 $ 120,546 96 160 107 Yap Gabriella Deputy City Manager FT Y $ 111,620 $ 189,642 $ 166,105 172,930 1,800 4,236 $ 178,966 12,862 1,383 2,409 3,810 2,136 1,587 1,729 $ 25,915 $ 204,882 18 107 96 135 107 Yoon Jae Hee Assistant Planner FT N $ 66,742 $ 86,686 $ 52,654 62,749 $ 62,749 4,235 20,388 764 1,445 818 - 660 $ 28,309 $ 91,058 5 92 77 54 10 Zalenski Charlene Recreation Leader II PT Y $ 28,954 $ 35,610 $ 4,868 4,840 50 $ 4,890 34 - 349 97 - - $ 479 $ 5,369 10 - Zellers Ann Recreation Specialist PT Y $ 35,776 $ 46,467 $ 26,078 27,764 50 $ 27,814 1,888 - 378 592 - - $ 2,857 $ 30,671 48 - Zweizig Nathan Admin. Assistant FT Y $ 54,781 $ 71,134 $ 57,886 63,048 186 269 $ 63,504 14,541 12,364 839 1,354 801 1,587 - $ 31,487 $ 94,991 96 120 108 43 Total Employees: 161 7,929,192$ 10,816,526$ 6,637,296$ 6,953,347$ 77,580$ 17,400$ 44,478$ 52,328$ 15,394$ 140,467$ 7,300,994$ 830,551$ 947,377$ 117,785$ 157,146$ 74,874$ 82,393$ 37,584$ 2,247,709$ 9,548,704$ 339 2,180 7,909 6,991 6,610 888 *Pension (PERS) includes Empoloyer's Normal Cost and a portion of the Employer's Payment of Unfunded Liability for current Tier 1 Employees B-5