CC SR 20210518 I - 2020 Employee Compensation Report
CITY COUNCIL MEETING DATE: 05/18/2021
AGENDA REPORT AGENDA HEADING: Consent Calendar
AGENDA TITLE:
Consideration and possible action to receive and file the 2020 City employee
compensation report.
RECOMMENDED COUNCIL ACTION:
(1) Receive and file the Independent Accountants’ Report on Agreed-Upon
Procedures performed with respect to City Employee Compensation and Benefit
Analysis Report for the calendar year ending on December 31, 2020.
FISCAL IMPACT: None
Amount Budgeted: N/A
Additional Appropriation: N/A
Account Number(s): N/A
ORIGINATED BY: Vina Ramos, Deputy Director of Finance
REVIEWED BY: Trang Nguyen, Director of Finance
APPROVED BY: Ara Mihranian, AICP, 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, 2020 (page A-1)
B. 2020 City Employee Compensation and Benefit Analysis Report (page B-1)
BACKGROUND:
The Finance Department prepares two reports annually to capture the salaries and
benefits information for all compensated employees, elected officials, and
commissioners who received a W-2 for the calendar year. The first report is required by
the California State Controller’s Office (SCO) based on employees’ Medicare taxable
income (Box 5 of W-2). The second report was established in 2013 to provide greater
transparency for the public regarding the compensation and benefits received by City
employees. At that time, the City Council Compensation Subcommittee directed Staff to
prepare the Employee Compensation and Benefits Analysis (“Analysis”) for all full-time
1
and part-time employees. In addition to the Analysis, the City Council requested to hire
the City’s independent financial auditor to review of the report and procedures, called
Agreed-Upon Procedures (AUP). The purpose of the additional audit procedures is for
the auditor to determine the City's compliance with its policies and procedures for
employee compensation and benefits. Although not required, for added transparency
and review, the City continues to opt for the AUP service since 2013. The Finance
Department prepares the Analysis after the issuance of W-2 forms to City employees in
January. Subsequently, in March, CliftonLarsonAllen (CLA), the City’s financial auditor,
performs the AUP. The final employee report and the results of the AUP are then
submitted to the City Council to receive and file the report.
DISCUSSION:
The Finance Department has completed the Analysis (Attachment B) for the calendar
year ending December 2020. The total compensation captures all forms of pay and City-
paid benefits, including wages, allowances, overtime, declined health insurance,
bonuses, severance, vacation buyouts, pension contributions, health insurance, ancillary
insurance, and retirement health savings.
In addition, the Analysis includes an accounting of all leave time earned during 2020. A
new column has been added to this year’s report that identifies the total of all hours
earned. There is no fixed payment schedule for employee’s leave time because salaries
are adjusted during the fiscal year depending on when an employee’s annual evaluation
occurs. The estimated value amount of hours earned for vacation and compensatory
time are reported as a liability in the City’s financial reports at the end of each fiscal year.
For fiscal year ending June 30, 2020, the liability for compensatory time is $403,201.
On March 18, 2021, CLA performed an AUP engagement in accordance with attestation
standards established by the American Institute of Certified Public Accountants. CLA’s
procedures include tracing applicable gross pay from the City’s payroll system and W-2
filings, sampling 20 employees (management, non-management, and part-time), and
tracing amounts in the report to supporting documentation.
On May 6, 2021, CLA issued a report with respect to the results of the AUP. The report
includes CLA’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 2020 City Employee
Compensation and Benefit Analysis Report is included in Attachment B.
Traditionally, on behalf of the City Council, the City Manager 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. This will occur after the City Council
receives and files the Analysis for 2020. 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.
2
The City Council is being asked to accept, by receiving and filing, the Analysis for 2020
and the AUP Report. The reports will be published on the Employee Compensation page
under the Transparency section of the City website at
http://www.rpvca.gov/225/Employee-Compensation.
ALTERNATIVES:
In addition to the Staff recommendation, the following alternative action s are available
for the City Council’s consideration:
1. Discuss and take other action related to this item.
2. Identify any requested additional information and direct Staff to return at a
later date.
3
CliftonlarsonAllen LLP
CLAconnect.com
INDEPENDENT ACCOUNTANTS' REPORT ON
APPL YING 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 the City with respect to the evaluation of selected
provisions of City employee compensation for the calendar year ended December 31, 2020. 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 W-2 annual Medicare wages for all employees listed on the City-prepared Employee
Compensation Worksheet to W-2 filings.
Result: No exceptions were noted as a result of performing this procedure .
2. Select a sample twenty (20) employees listed on the City-prepared Employee Compensation
Worksheet using the following criteria:
1. Five (5) management personnel-selected haphazardly
11. Five (5) part-time personnel including one (1) City Council member -selected
haphazardly
iii. Ten (10) full-time non-management personnel -selected haphazardly
For the selected sample of employees, trace the following information included on the City-
prepared Employee Compensation Worksheet to City personnel records, contracts (if
applicable), policies, and other supporting personnel documentation:
a. Payroll
1. Annual Salary
11. Overtime
m. Auto allowance
1v. Bonus
v. Vacation buyout
v1. Health insurance in-lieu
1 A-1
b. City paid benefit costs
1. 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.
11. 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).
111. Medicare
1v. Retirement health savings account contribution
v. Deferred compensation
c. Benefits -Earned hours only
1. Wellness
11. Administrative leave
111. Sick leave
1v. Holidays
v. Vacation
v1. Compensatory time
Result: No exceptions were noted as a result of performing this procedure.
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 or conclusion, respectively, on the selected provisions of City employee compensation for the
calendar year ended December 31, 2020. Accordingly, we do not express such an opinion or
conclusion. 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.
~~LL?
CliftonLarsonAllen LLP
Irvine, California
May 6, 2021
2 A-2
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Acero Rosario Park Ranger FT N $ 43,956 $ 57,094 $ 7,406 7,213 676 $ 7,889 583 1,046 107 158 46 60 $ 2,001 $ 9,890 16 13 29
Acosta Jairo
Maintenance
Worker I/II FT N $ 48,147 $ 66,524 $ 2,509 3,079 $ 3,079 249 1,618 36 62 25 $ 1,991 $ 5,070 8 7 5 19
Alegria Eric
City Council
Member EL Y $ 8,665 4,800 3,865 $ 8,665 - - 423 190 $ 613 $ 9,278 0
Al-sherif Nasser
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 13,677 14,238 401 $ 14,638 1,141 - 198 315 $ 1,654 $ 16,293 33 33
Alvarez John Senior Planner FT Y $ 91,404 $ 118,716 $ 107,834 118,630 4,116 $ 122,746 26,191 19,898 1,564 2,693 1,010 1,677 $ 53,033 $ 175,779 62 96 128 106 392
Amundson Diane
Accounting
Technician FT Y $ 58,118 $ 75,503 $ 71,533 74,887 2,429 10 $ 77,325 6,505 13,058 1,037 1,695 627 1,677 720 $ 25,320 $ 102,645 96 120 106 322
Augustine Vonetta
Human
Resources
Analyst FT Y $ 66,445 $ 99,831 $ 81,224 83,314 3,865 500 $ 87,678 7,231 854 1,178 1,918 655 1,677 833 $ 14,347 $ 102,025 17 62 96 120 107 402
Awwad Ramzi
Deputy
Director of
Public Works FT N $ 102,643 $ 173,795 $ 36,664 39,692 $ 39,692 3,168 3,689 532 795 243 391 397 $ 9,215 $ 48,907 47 24 34 63 168
Bailiff Cheri
Permit
Technician FT Y $ 57,488 $ 74,633 $ 55,621 59,398 352 250 38 $ 60,037 4,567 12,740 806 1,313 488 1,677 720 $ 22,312 $ 82,349 5 96 96 107 303
Banales Karina
Deputy City
Manager FT N $ 116,924 $ 198,654 $ 85,115 90,942 1,050 $ 91,992 7,191 4,738 1,234 1,948 571 974 753 $ 17,410 $ 109,401 5 80 48 80 89 301
Banuelos Bruno
Maintenance
Worker I/II FT Y $ 48,147 $ 66,524 $ 63,938 65,988 5,297 2,371 616 $ 74,271 14,727 20,501 927 1,633 555 1,677 $ 40,020 $ 114,291 14 96 144 106 360
Barnes Megan
Senior
Administrative
Analyst FT Y $ 86,083 $ 111,821 $ 86,816 87,654 5,000 726 $ 93,380 6,760 9,453 1,259 2,043 538 1,358 720 $ 22,130 $ 115,510 9 62 96 80 107 354
Bashmakian Artashes Senior Planner PT N $ 91,404 $ 118,716 $ 55,508 55,508 $ 55,508 - - 805 1,219 $ 2,024 $ 57,532 0
Bender Ii Kenneth
PT Staff
Assistant I PT N $ 45,001 $ 58,479 $ 1,618 1,590 135 $ 1,725 119 - 23 37 $ 180 $ 1,905 0
Berg Andrew
Recreation
Program
Supervisor II FT Y $ 72,722 $ 94,442 $ 74,964 87,962 379 $ 88,342 7,640 22,422 1,087 1,933 712 1,677 720 $ 36,192 $ 124,534 2 62 96 96 107 363
Bermudez Jason
Recreation
Leader PT N $ 28,080 $ 30,784 $ 2,199 2,199 $ 2,199 - - 168 44 $ 212 $ 2,411 6 6
Boyle James
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 27,477 29,867 $ 29,867 6,646 - 398 651 $ 7,695 $ 37,562 42 42
Bradley David
City Council
Member EL Y $ 8,343 4,800 3,543 $ 8,343 - - 419 182 177 $ 778 $ 9,121 0
Bright Mckenzie
Administrative
Analyst I FT N $ 66,449 $ 86,293 $ 4,815 5,160 $ 5,160 415 1,198 70 103 33 $ 1,818 $ 6,978 8 7 79 94
Brown Jamaal
Permit
Technician FT N $ 57,488 $ 74,633 $ 57,101 60,547 570 $ 61,117 4,656 8,684 828 1,341 383 660 $ 16,552 $ 77,669 14 88 73 97 272
EMPLOYEE INFORMATION ACTUAL CITY PAID WAGES HOURS EARNED
B-1
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Browning
Christop
her
Senior
Administrative
Analyst FT Y $ 86,083 $ 111,821 $ 92,978 104,744 1,365 $ 106,109 9,078 20,501 1,348 2,321 873 1,677 720 $ 36,518 $ 142,627 18 62 96 96 107 379
Buchwald Lukasz
Information
Technology
Manager FT Y $ 96,104 $ 162,726 $ 140,979 143,782 3,865 4,190 $ 151,836 10,955 14 2,044 3,315 896 1,677 1,438 $ 20,340 $ 172,176 9 62 96 120 107 394
Campbell Melvin
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 3,593 3,716 174 $ 3,890 873 - 52 86 $ 1,011 $ 4,901 6 6
Carbajal Rudy
PT Staff
Assistant I PT Y $ 45,001 $ 58,479 $ 28,028 30,056 $ 30,056 2,344 - 406 656 $ 3,406 $ 33,462 46 46
Chen Phillip
Assistant
Planner FT N $ 69,913 $ 90,805 $ 14,038 13,462 644 829 $ 14,934 981 2 204 336 85 120 $ 1,727 $ 16,662 16 9 25
Chura David
Planning
Commissioner EL N $ 1,495 1,495 $ 1,495 - - 114 33 $ 147 $ 1,642 0
Clark Noah
Recreation
Leader PT N $ 28,080 $ 30,784 $ 2,334 2,334 $ 2,334 - - 179 47 $ 225 $ 2,559 6 6
Cloke Lorna
Senior
Administrative
Analyst FT Y $ 86,083 $ 111,821 $ 91,009 102,092 1,500 159 $ 103,751 22,586 20,501 1,320 2,291 860 1,677 $ 49,235 $ 152,986 14 62 96 120 107 399
Colborn Emily City Clerk FT Y $ 96,104 $ 162,726 $ 46,114 44,244 4,045 1,321 $ 49,609 3,789 4,234 669 1,130 437 704 442 $ 11,406 $ 61,015 5 62 96 50 18 230
Cox Susan
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 14,347 15,360 $ 15,360 1,206 - 208 336 $ 1,750 $ 17,110 25 25
Cruikshank John
City Council
Member EL Y $ - 4,800 $ 4,800 - 26,628 - 105 174 $ 26,907 $ 31,707 0
Del Campo Sarah
PT Staff
Assistant I TM Y $ 45,001 $ 58,479 $ 40,461 40,211 250 $ 40,461 - - 3,095 886 $ 3,981 $ 44,442 0
Deziel Julie
Human
Resources
Manager FT Y $ 102,643 $ 173,795 $ 123,217 126,141 3,865 3,500 $ 133,505 10,921 1,997 1,787 2,921 785 1,677 1,261 $ 21,349 $ 154,855 18 62 96 160 106 442
Donnelly Cynthia
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 11,147 12,117 $ 12,117 2,721 - 162 266 $ 3,149 $ 15,265 20 20
Dragoo Ronald
Principal Civil
Engineer FT Y $ 96,104 $ 162,726 $ 138,161 149,928 5,110 $ 155,038 34,241 20,501 2,003 3,422 1,226 1,677 $ 63,070 $ 218,108 14 62 96 160 106 437
Dyda Kenneth
City Council
Member EL Y $ 8,665 4,800 3,865 $ 8,665 - - 423 190 174 $ 787 $ 9,452 0
Eder Charles
Senior
Engineer FT Y $ 103,798 $ 134,791 $ 125,619 134,186 1,836 $ 136,022 10,230 10,007 1,821 2,978 1,123 1,677 720 $ 28,557 $ 164,578 5 62 96 120 106 389
Falcon Sandra
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 11,572 11,008 314 250 $ 11,572 - - 885 254 $ 1,139 $ 12,711 27 27
Ferraro Barbara
City Council
Member EL Y $ 8,665 4,800 3,865 $ 8,665 - - 423 190 177 $ 790 $ 9,455 0
Flores Joseph
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 20,113 20,819 688 $ 21,508 1,629 - 292 470 $ 2,390 $ 23,898 53 53
Fourmy Jennifer
Recreation
Leader PT N $ 28,080 $ 30,784 $ 1,568 1,406 162 $ 1,568 - - 120 31 $ 151 $ 1,720 4 4
B-2
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Fox Cameron
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 10,816 11,205 359 $ 11,564 905 - 157 254 $ 1,316 $ 12,879 27 27
Fox Harold
Deputy City
Manager
(Interim)PT N $ 116,924 $ 198,654 $ 41,985 41,985 $ 41,985 - - 609 948 $ 1,557 $ 43,542 15 15
Fox Richard
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 26,639 24,994 558 1,427 $ 26,979 2,037 - 386 622 $ 3,044 $ 30,023 43 43
Fox Taylor Park Ranger FT N $ 43,956 $ 57,094 $ 44,981 45,669 2,292 $ 47,961 3,445 10,746 652 1,049 266 540 $ 16,697 $ 64,658 9 80 67 99 255
Fox Francine
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 22,151 23,547 193 $ 23,740 1,846 - 321 519 $ 2,686 $ 26,426 49 49
Ganser Sherry
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 20,107 21,855 $ 21,855 4,885 - 292 478 $ 5,654 $ 27,509 33 33
Garcia Angelina
Director of
Finance FT N $ 116,924 $ 198,654 $ 57,154 51,538 600 9,033 $ 61,171 4,267 5,990 829 1,390 316 512 515 $ 13,819 $ 74,991 9 32 27 9 77
Garrett Lisa
Administrative
Analyst II FT Y $ 66,452 $ 99,827 $ 85,052 86,139 8,183 1,000 653 974 $ 96,949 19,043 20,501 1,233 2,135 690 1,677 $ 45,280 $ 142,228 9 96 120 105 330
Givens Bryann
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 14,268 14,816 142 $ 14,957 837 - 493 327 $ 1,656 $ 16,613 38 38
Gonez Alan
Recreation
Leader PT N $ 28,080 $ 30,784 $ 1,706 1,706 $ 1,706 - - 131 34 $ 165 $ 1,871 5 5
Gonzales Albert
Maintenance
Worker I/II FT N $ 48,147 $ 66,524 $ 31,726 30,212 2,275 750 681 171 $ 34,089 2,321 5,603 460 780 250 1,091 480 $ 10,985 $ 45,074 5 64 64 35 167
Grieco Jennifer
PT Staff
Assistant I TM N $ 45,001 $ 58,479 $ 5,588 5,588 $ 5,588 - - 421 112 $ 532 $ 6,120 0
Hamill Julie
Planning
Commissioner EL N $ 1,495 1,495 $ 1,495 - - 114 33 $ 147 $ 1,642 0
Heisey Rebecca
Recreation
Leader PT N $ 28,080 $ 30,784 $ 1,806 1,624 182 $ 1,806 - - 138 41 $ 179 $ 1,985 4 4
Hernandez Juan
Maintenance
Superintenden
t FT Y $ 97,100 $ 126,105 $ 90,435 104,602 1,000 349 $ 105,951 9,094 16,601 1,311 2,318 878 1,677 720 $ 32,600 $ 138,551 14 62 96 96 106 373
Hirsch Mary
Administrative
Staff Assistant FT Y $ 57,382 $ 74,513 $ 62,808 72,152 281 $ 72,433 5,550 20,501 911 1,598 602 1,677 720 $ 31,560 $ 103,993 9 96 120 106 331
Howder
Cheyenn
e
Recreation
Specialist PT N $ 37,939 $ 49,286 $ 2,184 2,342 $ 2,342 198 - 32 47 $ 277 $ 2,619 4 4
Hristova Marieta
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 32,629 33,884 524 500 $ 34,907 2,624 - 473 761 $ 3,858 $ 38,765 51 51
Hunter Keith Park Ranger FT Y $ 43,956 $ 57,094 $ 38,591 46,650 2,207 $ 48,857 3,597 16,601 560 1,066 300 65 720 $ 22,909 $ 71,766 9 96 80 106 291
Jacob Kristine
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 3,162 3,162 $ 3,162 - - 238 70 $ 308 $ 3,470 8 8
James William
Planning
Commissioner EL Y $ 1,620 1,620 $ 1,620 - - 124 35 $ 159 $ 1,779 0
B-3
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Johnson Elena
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 10,783 11,491 211 $ 11,703 2,579 - 156 260 $ 2,995 $ 14,698 21 21
Jones Ivett
Code
Enforcement
Officer FT N $ 66,977 $ 86,983 $ 14,857 17,538 $ 17,538 1,408 3,654 215 352 110 $ 5,739 $ 23,278 24 20 62 2 108
Kalscheuer Trent
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 12,150 12,290 289 400 $ 12,980 983 - 176 277 $ 1,436 $ 14,416 31 31
Kono Erin
Recreation
Leader PT N $ 28,080 $ 30,784 $ 699 699 $ 699 - - 53 16 $ 70 $ 768 1 1
Kringen Scott
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 13,387 14,356 $ 14,356 1,148 - 194 313 $ 1,654 $ 16,010 29 29
Kulmac-
butler Erin
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 4,818 4,656 162 $ 4,818 - - 362 106 $ 468 $ 5,286 11 11
Kulmac-
butler Joshua
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 9,980 9,659 321 $ 9,980 - - 749 219 $ 969 $ 10,949 22 22
Laybon David
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 18,136 18,796 609 $ 19,405 1,475 - 263 427 $ 2,165 $ 21,570 37 37
Le Kevin
Code
Enforcement
Officer FT N $ 66,977 $ 86,983 $ 42,823 42,875 3,170 $ 46,045 3,106 8,608 621 1,051 364 961 420 $ 15,131 $ 61,176 5 56 56 36 152
Lee Shane
Administrative
Analyst I FT N $ 66,449 $ 86,293 $ 51,915 52,673 278 2,474 $ 55,425 3,985 7,709 753 1,233 321 540 $ 14,541 $ 69,966 14 80 67 45 205
Lightner Angela
Recreation
Leader PT N $ 28,080 $ 30,784 $ 2,563 2,462 101 $ 2,563 - - 196 51 $ 247 $ 2,810 7 7
Lin Jane
Senior
Accountant FT Y $ 81,940 $ 107,276 $ 95,552 98,205 2,880 3,008 $ 104,092 22,364 12,921 1,386 2,291 833 1,677 $ 41,471 $ 145,563 18 31 96 160 106 411
Linder Cory
Director of
Parks &
Recreation FT Y $ 116,924 $ 198,654 $ 173,063 181,188 1,800 1,200 8,635 $ 192,823 15,649 16,233 2,509 4,256 1,510 1,677 1,812 $ 43,648 $ 236,471 14 80 96 160 107 456
Lopez Orlando
Recreation
Leader II PT N $ 30,701 $ 37,773 $ 13,494 14,325 130 $ 14,455 1,067 - 196 332 $ 1,595 $ 16,050 27 27
Lopez Sean
Assistant
Engineer FT N $ 83,401 $ 108,308 $ 25,224 28,437 $ 28,437 2,281 4,070 366 569 189 $ 7,475 $ 35,913 5 32 27 72 135
Lozano Katherine
Senior
Administrative
Analyst FT Y $ 86,083 $ 111,821 $ 99,708 104,014 3,865 1,000 $ 108,879 22,972 14 1,446 2,381 857 1,677 $ 29,347 $ 138,226 9 62 96 120 107 394
Macias Nubia
Recreation
Program
Supervisor I FT Y $ 57,382 $ 74,513 $ 60,477 64,749 $ 64,749 4,953 15,958 877 1,416 406 720 $ 24,330 $ 89,079 9 96 80 106 291
Martin Kathryn
Permit
Technician FT Y $ 57,488 $ 74,633 $ 73,250 74,578 2,099 900 $ 77,577 16,687 12,740 1,062 1,749 621 1,677 $ 34,537 $ 112,114 9 96 160 106 371
Martinez Brittany
Staff Assistant
I FT N $ 43,956 $ 57,104 $ 359 (60)60 297 $ 297 - 329 5 7 12 $ 353 $ 650 8 7 15
Mata Carlo
PT Staff
Assistant I PT Y $ 45,001 $ 58,479 $ 38,171 39,087 1,222 500 $ 40,809 3,025 9,176 553 893 $ 13,647 $ 54,456 61 61
Mccormack Michael
Maintenance
Worker I/II FT Y $ 48,147 $ 66,524 $ 52,243 48,082 5,687 2,000 $ 55,770 3,715 12,740 757 1,214 300 1,102 $ 19,828 $ 75,598 14 96 80 106 296
B-4
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Mccormack Carolyn
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 13,574 14,353 370 $ 14,722 3,222 - 197 323 $ 3,742 $ 18,464 28 28
Mejia Andrew
Recreation
Leader II PT N $ 30,701 $ 37,773 $ 4,992 4,992 $ 4,992 - - 382 101 $ 483 $ 5,475 11 11
Mesich Ii Scott
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 4,824 5,032 132 $ 5,163 442 - 70 115 $ 627 $ 5,790 13 13
Mihranian Ara City Manager FT Y $ 217,875 $ 217,875 $ 211,684 204,350 7,300 2,696 15,144 $ 229,490 45,671 12,740 3,069 5,036 1,489 1,677 8,870 $ 78,552 $ 308,042 9 80 96 160 106 451
Mink Sally
Recreation
Leader PT N $ 28,080 $ 30,784 $ 1,275 1,275 $ 1,275 - - 98 26 $ 123 $ 1,398 3 3
Molina Desirea
Building
Inspector I FT Y $ 67,424 $ 87,537 $ 64,918 71,868 2,669 750 491 $ 75,777 5,546 20,450 941 1,654 583 1,677 720 $ 31,572 $ 107,349 5 96 120 106 327
Momoli Enyssa
Administrative
Staff Assistant FT Y $ 57,382 $ 74,513 $ 57,499 57,739 1,171 2,576 500 139 $ 62,125 4,447 5,313 834 1,359 344 1,614 720 $ 14,631 $ 76,756 14 96 96 107 312
Monroy Rodolfo
Code
Enforcement
Officer FT Y $ 66,977 $ 86,983 $ 74,708 80,061 1,000 287 $ 81,348 6,974 13,058 1,083 1,780 649 1,677 720 $ 25,942 $ 107,290 96 96 107 299
Monsivaiz Erick
Building
Inspector I FT Y $ 67,424 $ 87,537 $ 66,381 70,922 850 $ 71,773 5,440 12,740 962 1,567 598 1,677 720 $ 23,704 $ 95,477 96 96 107 299
Morales Melanie
Recreation
Leader II PT N $ 30,701 $ 37,773 $ 2,396 2,396 $ 2,396 - - 183 48 $ 231 $ 2,628 6 6
Ndubaku Rowland
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 12,558 13,024 101 $ 13,125 699 - 469 283 $ 1,450 $ 14,575 31 31
Nelson Robert
Planning
Commissioner EL N $ 187 187 $ 187 - - 10 3 $ 12 $ 199 0
Nemeth Robert
Associate
Planner FT Y $ 79,445 $ 103,183 $ 92,416 100,007 3,715 1,012 $ 104,734 7,712 20,501 1,340 2,294 836 1,677 720 $ 35,080 $ 139,815 96 120 107 323
Nguyen Trang
Director of
Finance FT Y $ 116,924 $ 198,654 $ 157,755 168,024 1,200 2,700 6,782 $ 178,706 14,540 23,591 2,287 3,890 1,358 1,677 1,680 $ 49,025 $ 227,731 80 96 152 106 434
Nguyen Lina
Geographic
Information
Systems
Coordinator FT Y $ 83,386 $ 108,314 $ 89,099 99,491 513 $ 100,004 7,643 19,038 1,292 2,185 805 1,677 720 $ 33,359 $ 133,363 18 96 96 107 317
Nunez Jonathan
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 372 399 $ 399 39 - 5 9 $ 53 $ 452 1 1
Okstad Karen
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 22,823 24,251 263 250 $ 24,763 5,379 - 331 535 $ 6,246 $ 31,009 37 37
O'neill James
Project
Manager FT Y $ 92,678 $ 120,344 $ 98,399 101,380 3,865 109 $ 105,353 8,795 854 1,427 2,306 623 196 720 $ 14,920 $ 120,274 18 62 96 80 106 362
Pearce David
Recreation
Program
Supervisor I FT N $ 57,382 $ 74,513 $ 30,375 29,559 885 4,560 $ 35,004 6,594 7,237 440 811 262 831 $ 16,176 $ 51,180 5 48 48 18 118
Penate Nancy
Administrative
Staff Assistant FT Y $ 57,382 $ 74,513 $ 62,787 67,505 440 $ 67,946 5,216 8,583 910 1,484 565 1,677 720 $ 19,157 $ 87,102 5 96 96 107 303
Perestam Stephen
Planning
Commissioner EL Y $ 1,620 1,620 $ 1,620 - - 124 35 $ 159 $ 1,779 0
B-5
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Perry Guy
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 12,694 12,634 61 $ 12,694 - - 959 283 $ 1,242 $ 13,936 30 30
Pielago Jeffrey
Recreation
Leader PT N $ 28,080 $ 30,784 $ 13,450 13,156 293 $ 13,450 - - 1,000 301 $ 1,301 $ 14,751 32 32
Proch Sovanna Account Clerk FT Y $ 51,344 $ 66,662 $ 46,531 58,220 146 500 57 $ 58,923 4,478 23,591 675 1,288 493 1,677 720 $ 32,923 $ 91,846 13 96 96 107 312
Proch Richard
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 14,077 14,946 132 $ 15,078 1,188 - 204 330 $ 1,722 $ 16,800 37 37
Qazi Zaynab
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 16,522 16,687 671 $ 17,358 1,011 - 509 376 $ 1,896 $ 19,254 41 41
Ramezani Lauren
Senior
Administrative
Analyst FT Y $ 86,083 $ 111,821 $ 102,135 111,740 3,930 3,035 $ 118,705 24,674 23,111 1,481 2,620 953 1,677 $ 54,516 $ 173,220 5 62 96 160 106 428
Ramos Vina
Deputy
Director of
Finance FT Y $ 102,643 $ 173,795 $ 129,343 130,133 3,865 1,000 2,368 2,350 $ 139,716 11,485 854 1,876 3,047 1,078 1,677 1,325 $ 21,341 $ 161,057 18 62 96 136 107 419
Rasor David
Building
Inspector II FT N $ 75,501 $ 98,057 $ 75,079 75,684 515 3,865 $ 80,063 5,805 14 1,089 1,758 471 660 $ 9,797 $ 89,860 9 88 73 99 269
Ratliff
Mary
Jane
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 22,769 23,604 746 $ 24,349 1,833 - 330 534 $ 2,697 $ 27,047 46 46
Razepoor Nasser
Associate
Engineer FT Y $ 92,678 $ 120,344 $ 103,993 107,526 3,865 117 $ 111,507 8,217 74 1,508 2,454 691 1,677 720 $ 15,341 $ 126,849 62 96 96 106 360
Rios Karyl
Recreation
Leader II PT N $ 30,701 $ 37,773 $ 12,208 12,884 193 $ 13,078 975 - 177 297 $ 1,449 $ 14,527 24 24
Rivera Carlos
Television
Producer PT Y $ 36,577 $ 73,174 $ 44,545 52,380 $ 52,380 4,035 13,476 646 1,146 $ 19,303 $ 71,683 54 54
Robert
Alexande
r
Recreation
Leader PT N $ 28,080 $ 30,784 $ 8,371 8,260 111 $ 8,371 - - 637 186 $ 823 $ 9,194 19 19
Rochte Jacob
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 13,924 13,702 223 $ 13,924 - - 1,065 306 $ 1,372 $ 15,296 34 34
Rodin Emily
Recreation
Program
Supervisor II FT Y $ 72,722 $ 94,442 $ 67,660 72,697 1,173 346 $ 74,216 16,332 12,740 981 1,624 551 1,677 $ 33,905 $ 108,121 16 62 96 96 106 376
Rozzo Matthew
Recreation
Leader II PT N $ 30,701 $ 37,773 $ 1,716 1,716 $ 1,716 - - 131 34 $ 166 $ 1,882 3 3
Ruiz James
Maintenance
Worker I/II FT N $ 48,147 $ 66,524 $ 6,453 6,407 473 $ 6,880 519 1,093 94 138 51 $ 1,894 $ 8,774 8 8 16
Rukavina Kenneth
Director of
Community
Development FT N $ 116,924 $ 198,654 $ 74,179 76,449 900 402 $ 77,752 6,135 5,008 1,076 1,637 488 782 403 $ 15,529 $ 93,281 5 80 40 67 72 263
Saadatnejadi Lan
Planning
Commissioner EL Y $ 1,620 1,620 $ 1,620 - - 124 35 $ 159 $ 1,779 0
Sagarnaga-
guillean Maricela
Assistant
Planner FT Y $ 69,913 $ 90,805 $ 68,254 70,240 2,566 327 $ 73,133 5,411 9,453 990 1,597 441 391 720 $ 19,002 $ 92,135 18 96 80 106 300
Saldana
Lopez Norma
Recreation
Program
Supervisor I FT Y $ 57,382 $ 74,513 $ 53,198 54,163 1,434 1,444 $ 57,041 4,389 9,453 771 1,242 314 65 720 $ 16,954 $ 73,995 9 96 80 107 292
B-6
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Santarosa Romolo
Planning
Commissioner EL Y $ 1,620 1,620 $ 1,620 - - 124 35 $ 159 $ 1,779 0
Sassoon Elias
Director of
Public Works FT N $ 116,924 $ 198,654 $ 140,819 121,832 1,200 1,200 29,602 $ 153,834 9,009 17,486 2,042 3,552 992 1,091 1,218 $ 35,390 $ 189,224 80 64 107 35 286
Seeraty Amy Senior Planner FT Y $ 91,404 $ 118,716 $ 81,488 90,693 928 3,470 $ 95,091 20,140 21,309 1,182 2,120 943 1,677 $ 47,370 $ 142,462 62 96 120 107 385
Sichan Evan
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 20,751 20,039 666 1,000 $ 21,705 1,136 - 667 471 $ 2,275 $ 23,980 48 48
Silva Octavio
Deputy
Director of
Community
Development FT Y $ 102,643 $ 173,795 $ 113,758 121,473 3,000 5,202 1,708 $ 131,383 10,982 17,587 1,650 2,860 980 1,677 $ 35,735 $ 167,118 5 62 96 120 106 389
Silva Jazmine
Recreation
Leader PT N $ 28,080 $ 30,784 $ 1,314 1,314 $ 1,314 - - 101 29 $ 130 $ 1,444 3 3
Singleton Daniel
PT Park
Ranger PT N $ 37,939 $ 49,286 $ 17,940 17,176 1,088 812 $ 19,075 1,283 774 260 430 92 $ 2,839 $ 21,914 6 6
Skelin Paulina
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 13,931 14,940 $ 14,940 1,156 - 202 335 $ 1,694 $ 16,633 15 15
Smith Erica
Recreation
Leader II PT N $ 30,701 $ 37,773 $ 2,561 2,561 $ 2,561 - - 196 51 $ 247 $ 2,808 6 6
Smith Audrey
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 18,186 19,246 178 50 $ 19,474 1,506 - 264 426 $ 2,197 $ 21,670 42 42
States Timothy
Recreation
Leader PT N $ 28,080 $ 30,784 $ 1,580 1,580 $ 1,580 - - 121 32 $ 153 $ 1,733 4 4
Swanson Elizabeth
Television
Producer PT Y $ 36,577 $ 73,174 $ 36,540 36,540 $ 36,540 - - 2,795 821 $ 3,616 $ 40,156 31 31
Takaoka Teresa
Deputy City
Clerk FT Y $ 67,785 $ 88,065 $ 96,517 88,001 18,120 3,500 2,548 $ 112,169 20,012 23,591 1,400 2,445 755 1,677 $ 49,880 $ 162,049 14 96 160 107 376
Tangestanifa
r
Parkhide
h
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 11,533 11,361 172 $ 11,533 - - 167 254 $ 421 $ 11,954 29 29
Thelen Quentin
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 9,829 9,134 444 250 $ 9,829 - - 752 209 $ 961 $ 10,790 23 23
Torrey Dana
Recreation
Leader II PT Y $ 30,701 $ 37,773 $ 12,452 13,353 $ 13,353 1,076 - 181 284 $ 1,541 $ 14,894 31 31
Trautner Daniel
Deputy
Director of
Recreation &
Parks FT Y $ 102,643 $ 173,795 $ 134,635 142,432 2,200 8,301 $ 152,933 12,315 16,772 1,952 3,354 1,181 1,677 1,424 $ 38,676 $ 191,609 18 62 96 120 106 402
Ugalde Andrew
Recreation
Leader PT N $ 28,080 $ 30,784 $ 2,627 2,627 $ 2,627 - - 201 53 $ 254 $ 2,880 6 6
Ulutas Kadir
Recreation
Leader PT N $ 28,080 $ 30,784 $ 5,590 5,267 323 $ 5,590 - - 428 112 $ 539 $ 6,129 13 13
Valencia
Stephani
e
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 23,195 23,343 678 750 $ 24,771 1,830 - 336 542 $ 2,708 $ 27,479 37 37
Ventouras George
Recreation
Leader PT Y $ 28,080 $ 30,784 $ 6,476 6,844 167 $ 7,011 1,531 - 94 153 $ 1,778 $ 8,789 16 16
B-7
CITY OF RANCHO PALOS VERDES
EMPLOYEE COMPENSATION AND BENEFIT ANALYSIS REPORT
CALENDAR YEAR 2020
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 Insr
Bonus/
Merit
Bonus
Other/Retro
/Pay/Adj
Leave Buy
Out
Subtotal
Gross Income
Pension
(PERS)*
Medical
Vis/Den
Insurance FICA Med/SS
Workers
Com
(estimated)
Life
Insurance
(estimated)
Retiree Health
Savings Def Comp
Subtotal
Benefits
Total ACTUAL
City Exp
WellNess
Leave
Admin
Leave Sick Vacation Holiday
Comp
Hrs
Total
Hours
Earned
Villalpando Jesse
Senior
Administrative
Analyst FT N $ 86,083 $ 111,821 $ 67,493 69,621 2,500 $ 72,121 5,387 6,958 979 1,566 433 $ 15,322 $ 87,443 9 72 60 99 240
Waters Matthew
Senior
Administrative
Analyst FT Y $ 86,083 $ 111,821 $ 109,009 111,699 4,823 2,130 $ 118,652 24,664 9,959 1,581 2,614 953 1,677 $ 41,448 $ 160,100 9 62 96 160 106 433
Welstead Lisa
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 17,685 18,525 396 $ 18,921 1,447 - 256 416 $ 2,119 $ 21,040 24 24
Williamson Leslie
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 9,813 10,083 161 250 $ 10,494 837 - 142 227 $ 1,206 $ 11,701 18 18
Willmore Douglas City Manager FT N $ 217,875 $ 217,875 $ 24,673 26,048 700 638 $ 27,386 2,154 5,025 358 610 178 192 1,302 $ 9,819 $ 37,205 5 80 8 10 9 112
Wright Selena
Senior
Account
Technician FT Y $ 65,093 $ 84,562 $ 77,343 84,491 3,912 $ 88,403 18,672 12,655 1,122 1,945 718 1,677 $ 36,789 $ 125,192 14 96 160 107 376
Yoon Jae Hee Senior Planner FT Y $ 91,404 $ 118,716 $ 85,679 82,380 14,104 1,000 1,568 $ 99,052 6,310 22,848 1,242 2,168 648 1,677 720 $ 35,613 $ 134,665 5 31 96 96 106 333
Zellers Ann
Recreation
Specialist PT Y $ 37,939 $ 49,286 $ 21,015 22,536 $ 22,536 1,758 - 305 495 $ 2,558 $ 25,093 37 37
Zweizig Nathan
Administrative
Staff Assistant FT Y $ 57,382 $ 74,513 $ 72,494 71,555 6,578 500 193 $ 78,827 15,795 12,740 1,051 1,720 575 1,677 $ 33,558 $ 112,384 96 120 106 322
TOTAL 6,385,600$ 6,637,452$ 94,470$ 14,750$ 49,274$ 74,940$ 37,181$ 111,585$ 7,019,651$ 761,236$ 835,653$ 108,361$ 153,973$ 43,785$ 79,417$ 43,715$ 2,026,140$ 9,045,790$ 542$ 2,033$ 7,247$ 6,618$ 6,153$ 6$ 22,600
*Pension (PERS) includes Empoloyer's Normal Cost and estimated portion of the Employer's Payment of Unfunded Liability*
B-8