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01-18-2005 - Rescind Adoption of Resolution 2004-87 (Relating to City Council Benefits)City of West Covina Memorandum AGENDA TO: Andrew G. Pasmant, City Manager ITEM NO. H -1 -'and City Council DATE January 18, 2005 FROM: Artie A. Fields, Assistant City Manager SUBJECT: RESCIND ADOPTION OF RESOLUTION 2004-87 (RELATING TO CITY COUNCIL BENEFITS) RECOMMENDATION: It is recommended that -the City Council provide staff direction on this matter. DISCUSSION: Mayor Michael Miller requested that this item be agendized for the City Council's consideration. In addition, Mayor Miller has provided the attached letter outlining his reasons to rescind City Council Resolution 2004-87, a resolution related to the adjustment in eligible benefits for the City Council. Resolution 2004-87 was adopted by the City Council on October 19, 2004. Contained within Mayor Miller's letter, he outlined some benefits that Councilmembers were and are now eligible to receive. Below is an outline of the change in benefits that the City Council received with the adoption of Resolution 2004-87. ■ Dental Insurance - City contribution changed from $30/ month to up to $166.53/month. Previously, the City provided $30/month to be used towards the purchase of dental insurance from a City provider. Any cost above the $30/month was the responsibility of the Councilmember. Current benefit pays up to the full cost for dental insurance (Delta Indemnity) for Councilmember and eligible family members. ■ Health Insurance —City contribution changed from $794/month to up to $1,500.10/month. Previously, the City provided $794/month (Kaiser Family Plan) to be used towards the purchase of health insurance from a City provider. Any cost for an alternative and more expensive health plan offered by the City was the responsibility of the Councilmember Current benefit pays the full cost for health insurance (PERSCare) for Councilmember and eligible family members. This benefit is, and was, eligible to be cashed out by Councilmember if qualified under another health benefit plan. In addition, any funds that remain after the purchase of health coverage under -a different or less expensive plan, can be taken as cash. ■ Auto Allowance —City contribution changed from $300/month to $910/month. ■ Tuition Reimbursement — City contribution changed from up to $1,500/year to up to $2,500/year. ■ Life Insurance — City pays for a life policy with the same monetary value of the City Manager. Previously, City Council had life insurance in the amount of $100,000. This benefit has increased to $274,000. I Below is an outline of the new benefits that the City Council received with the adoption of Resolution 2004-87. ■ Medicare Reimbursement — New benefit where the City reimburses the 1.45% Medicare deduction (Approximately $150/month). ■ Annual Physical — New benefit where the City pays up to $500/year for an annual physical. Mayor Miller's letter also discusses the City Council receiving a cell phone and paid service club memberships as a new benefit. This benefit has not changed. City Council has been allowed to charge both cell phones and service club memberships to their City Council Allowance account. FISCAL IMPACT: The fiscal impact will be dependent on the benefits, itemized above, that each Councilmember elects to receive. Prepared by: o/ Chris Freeland Special Assistant to the City Manager Attachments: Staff Report of October 19, 2004 Letter from Mayor Michael Miller dated January 9, 2005 i Memorandum AGENDA TO: Andrew G. Pasmant, City Manager and City Council FROM: Artie, Fields, Assistant City Manager/ Interim Human Resources Director SUBJECT: . CITY COUNCIL BENEFIT ADJUSTMENTS RECOMMENDATION: ITEM NO. F-4 DATE_ October 19, 2004 Staff is seeking policy direction on whether or not to. amend the City Council benefits resolution in order to link their benefits to those of the City Manager. If direction to do so is given, the following resolution would need to be adopted: RESOLUTION NO. ZGD t'I 'y1 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, AMENDING RESOLUTION NO. 2002-24 AND 2003-96 RELATING TO ADJUSTMENTS IN ELIGIBLE BENEFITS AND COMPENSATION FOR CITY COUNCIL. DISCUSSION: Due to general inquiries in the past as to why City Council benefits are linked to Department Heads as opposed to the City Manager, staff is bringing this item forward. It should be noted that this staff report only deals with City Council benefits and not their salaries, which have not been adjusted for the past 15 years. Section 53208.5 (b) of the State Government Code allows City Council benefits to be linked to, but not greater than the benefits being received by any category of non -safety employees. Although the City of West Covina Council benefits are currently linked to Department Heads, it is not uncommon for cities to provide City Council member benefits that, correspond to the benefits provided to the CityManager. The justification for linking benefits in this manner is that the magnitude and impact of City Council decisions are more in line with the City Manager as opposed to his subordinates. A review of the 12-city labor market, utilized by the City of West Covina in determining benefits fc;r its employees, indicates that several cities link their benefits to the City Manager (Alhambra, Fallerton, and Montebello) and two cities have stand-alone benefits (Burbank and Whittier). ALTERNATIVES: The following alternatives are provided for the City Council's consideration: 1. Amend the current City Council benefits resolution (See Attachment I) linking City Council benefits with the City Manager. 2. Do not amend the current City Council benefit resolution. 3. Defer this matter to a latter date. FISCAL IMPACT: The fiscal impact of linking the City Council benefits to the City Manager will vary from $0 to approximately $4,000 per City Council member, depending upon the utilization of the benefits by the City Council. The exact amount cannot be calculated until final benefits are selected by the City Council, consistent with this resolution. However, there would not be a need to appropriate additional funds to link the City Council benefits to the City Manager, because staff has determined that the increase could be absorbed,in the current fiscal year budget. Prepared by: Artie A. Fields Assistant City Manager/Interim Human Resources Director Y: Personnel City Council — benefits October 19, 2004 Page 2 RESOLUTION NO. 2004-87 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, AMENDING RESOLUTION NO. 2002-24 AND 2003-96 RELATING TO ADJUSTMENTS IN ELIGIBLE BENEFITS AND COMPENSATION FOR CITY COUNCIL WHEREAS, the City of West Covina provides compensation and benefits to members of City Council as provided under the law; and WHEREAS, the City of West Covina has examined the compensation and benefits provided to other cities; and WHEREAS, the City of West Covina has conducted a market survey of other public agencies; and WHEREAS, compensation and benefits have been deemed appropriate as a means to recognize the significant amount of time required to serve as a member of an elected body. NOW, THEREFORE, the City Council of the City of West Covina, California, does resolve that Resolution No. 2002-04 and 2003-96 relating to City Council compensation and benefits is hereby amended as follows: SECTION 1. The City Council shall be afforded all benefits provided to the City Manager. SECTION 2. The City Clerk shall certify to the adoption of this Resolution. APPROVED AND ADOPTED this 19th day of October, 2004. Mayor Michael L. Miller Ld ATTEST: City Clerk Janet Berry I, JANET BERRY, CITY CLERK of the City of West Covina, do hereby certify that the foregoing resolution was duly adopted by the City Council of the City of West Covina, i:alifornia, at a regular meeting thereof held on the 19th day of October, 2004, by the following vote of the City Council. AYES: Herfert, Hernandez, Sanderson NOES: Wong, Miller ABSENT: None .,BSTAIN: None APPROVED AS TO FORM: I"' - _X I ji- City Attorney Arnold Alvarez-Glasman U City Clerk Janet Berry • OFFICE of the MAYOR To: City Council Members City Manager From: Michael Miller Mayor Subject: 2004 City Council Benefit Adjustments Recommendation January 9, 2005 It recommended that Resolution No. 2004-87 be rescinded. If the City Council wants to obtain these benefits they should provide the public with the written documentation at a future City Council meeting and let the public have the opportunity to express their opinions before any action is taken. In December 2004 all City Council Members received the attached Memorandum dated December 2, 2004, from the Finance Director. This was the first written document that set forth the City Council benefits enacted in Resolution 2004-87 in October 19, 2004. The purpose of this report is to present publicly for the first time the changes in benefits for the City Council and request that the Resolution No. 2004-87 be rescinded. History On October 19, 2004, this issue was on the City Council agenda. Attached is page 1 and 6 of the October 19, 2004, agenda. Also attached is the staff report and attachments for this report. Please note the following: • Nowhere in the Staff report and attachments is there any mention of what the benefits are now and what they would be if the proposed resolution is approved. • There is a statement under Fiscal Impact that "The fiscal impact of linking the City Council benefits to the City Manager will vary from $0 to approximately $4,000 per City Council member, depending upon the utilization of the benefits by the City Council." The Staff correctly stated the exact cost would depend on what benefits are used. • There was no indication that any of these benefits may be received as cash if a City Council Member did not need to use the benefit. For example, this would be the case if a City Council Member already had health insurance. • The last attachment is Resolution No. 2004-22 that was approved April 6, 2004. This action granted to the City Council Members "all benefits provided to the City's Department Heads, but the current medical contributions shall not be affected." 1444 West Garvey Avenue • P.O. Box 1440 • West Covina • CA 91793 • Phone (626) 939-8401 • Fax (626) 939-8406 The action on Resolution No. 2004-87 on October 19, 2004, was a 3-2 vote. I voted no. The December 2, 2004, memorandum was the first listing of the benefits granted in this resolution. Once my first check was received from the City that included the revised income and some retroactivity I sought a more detailed financial value for each benefit to resolve the issue of what benefits may be received as cash. The attached chart shows each benefit, the former value of the benefit, the current amount authorized to be received by each City Council Member, and the cash value, if any. The highlights are: • Total compensation (salary and benefits) increased 241 percent from $23,748 per year to $57,183.24. This included the increase in salary of the Community Development Commission (City Council) from $120 per month to $1,200. • Without the Community Development Commission salary, the total compensation increased by $20,475.24. • If benefits were taken as cash, the value increased from $23,748 to $55,276 or a 233 percent increase. There should have been more public information on the expected financial gain for each City Council Member. There should have been more transparency on what was proposed. There. is no doubt there could have been a greater effort on my part to increase this transparency. While no written documentation was in the report, questions could have been asked. Even the attached Resolution No. 2004-87 does not provide any of this information. I recommend that Resolution No. 2004-87 be rescinded. If the City Council wants to obtain these benefits they should provide the public with the written documentation at a future City Council meeting and let the public have the opportunity to express their opinions before any action is taken. Michael L. Miller Mayor 2 • • REGULAR MEETING OF THE WEST COVINA CITY COUNCIL Tuesday 7:00 pm October 19, 2004 Council Chambers AGENDA Agenda material is available for review at the City Clerk's Office, Room 317 in City Hall, 1444 W. Garvey Avenue, West Covina and at www.wesicovina.org. The City complies with the Americans With Disabilities Act (ADA). if you will need special assistance at Council meetings, please call (626) 939-8433 (voice) or (626) %0-4422 (1TY) from 8 to 5 Monday through Friday. Do call at least one day prior to the meeting date to inform us of your particular needs and to determine if accommodation is possible. For sign language interpreter services at Council meetings, please request no less than four working days prior to the meeting. INVOCATION PLEDGE OF ALLEGIANCE Councilmember Hernandez ROLL CALL Miller, Sanderson, Herfert, Hernandez, Wong REPORTING OUT FROM CLOSED SESSION CHANGES TO THE AGENDA APPROVAL OF MINUTES PRESENTATIONS * Blue Star Video * Resolution of Commendation Shirley Markowitz, Senior Citizen Commissioner Harold Samecki, Senior Citizen Commissioner * Certificate of Recognition CALIFORNLI DISTINGUISHED SCHOOLS West Covina Unified School District Merlinda Elementary San Jose -Edison Academy Covina Valley Unified School District Mesa Elementary Rowland Unified School District, Hollingworth Elementary TITLE IACADEMICACHIEVEMENTAWARD West Covina Unified School District Merced Elementary Merlinda Elementary Orangewood Elementary Wescove Elementary Rowland Unified School District Hollingworth Elementary * Proclamation Presentation Red Ribbon Week - October 23-29, 2004 * ACE Project Video V City Council Agenda Wober 19, 2004 • PLANNING DEPARTMENT 3) Request for Waiver of Fees Associated with Temporary Use Permit for Abundant Living Word International Event Staff recommends that the City Council deny the request of Abundant Living Word International to waive all permit fees associated with the issuance of a temporary use permit (TUP) for their Harvest Festival on October 31.2004. F-3.doc Attachments 1 and 2 are available for review in the City Clerk's Office. Motion by 2"d by to approve disapprove hold over HUMAN RESOURCES DEPARTMENT 4) City Council Benefit Adiustments Staff is seeking policy direction on whether or not to amend the City Council benefits resolution in order to link their benefits to those of the City Manager. If direction to do so is given, the following resolution would need to be adopted: F-4.doc F-4 Attach Ldoc RESOLUTION NO. - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, AMENDING RESOLUTION NO.2002-24 AND 2003-96 RELATING TO ADJUSTMENTS IN ELIGIBLE BENEFITS AND COMPENSATION FOR CITY COUNCIL Motion by 2"d by to waive further reading of the resolution and adopt disapprove hold over FINANCE DEPARTMENT 5) Deferred Comuensation Proposal Direct staff to further analyze this matter and discuss the alternatives with City employees. Staff Report and attachments are available for review in the City Clerk's Office. Motion by 2"d by to 10/19/04 6 r �.uy v�nrat wvuw • Memorandum AGENDA ITEM NO. F4 DATE October 19.2004 To: Andrew G. Pasmant, City Manager and City Council PROM: Artie Fields, Assistant City Managed laterim Human Resources Director SUBJECT: . CITY COUNCIL BENEFT ADJUSTMENTS :: RECONE IENDATION: Staff is seeking policy direction on whether or not to. amend the City Council benefits resolution in order to link their benefits to those of the City Manager. If direction to do so is given, the following resolution would need to be adopted: RESOLUTION NO. - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, AMENDING RESOLUTION NO.2002-24 AND 2003-96 RELATING TO ADJUSTMENTS . IN ELIGIBLE BENEFITS AND COMPENSATION FOR CITY COUNCIL. DISCUSSION: Dae to general inquiries in the past as to why City Council benefits are linked to Department Heads as opposed to the City Manager, staff is bringing this item forward. It should be noted that this staff report only deals with City Council benefits and not their salaries, which have not been adjusted for the past 15 years. It Section 53208.5 (b) of the State Government Code allows City Council benefits to be linked to, but nct greater than the benefits being received by any category of non -safety employees. Although the City of West Covina Council benefits are currently linked to Department Heads, it is not uncommon fa- cities to provide City Council member benefits that correspond to the benefits provided to the City Manager. The justification for linking benefits in this manner is that the magnitude and impact of City Council decisions are more in line with the City Manager as opposed to his subordinates. A review of the 12-city labor market, utilized by the City of West Covina in determining benefits for its employees, indicates that several cities link their benefits to the City Manager (Alhambra, Fullerton, and Montebello) and two cities have stand-alone benefits (Burbank and Whittier). ALTERNATIVES: The following alternatives are provided for the CityCouncil's consideration: 1. Amend the current City Council benefits resolution (See Attachment n linking City Council benefits with the City Manager. 2. Do not amend the current City Council benefit resolution. 3. Defer this matter to a latter date. FISCAL IMPACT: The fiscal impact of linking the City Council benefits to the City Manager will vary from $0 to approximately S4,000 per City Council member, depending upon the utilization of the benefits by the City Council. The exact amount cannot be calculated until final benefits are selected by tha City Council, consistent with this resolution. However, there would not be a need to w RESOLUTION NO. RESOLUTION NO. - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, AMENDING RESOLUTION NO.2002-24 AND 2003-% RELATING TO ADJUSTMENTS IN ELIGIBLE BENEFITS AND COMPENSATION FOR CITY COUNCIL. " WHEREAS, the City of West Covina provides compensation and benefits to members of City Councii as. provided under the law; and WHEREAS, the City -of West Covina has examined the compensation and benefits provided to other cities; and WHEREAS, the City of West Covina has conducted a market survey of other public agencies; and WHEREAS, compensation and benefits have been deemed appropriate as a means to recognize the significant amount of time required to serve as a member of an elected body. NOW, THEREFORE, the City Council of the City of West Covina does resolve that Resolution No. 2002-04 and 2003-96 relating to City Council compensation and benefits is hereby amended as follows: SECTION 1. The City Council shall be afforded all benefits provided to the City Manager. SECTION 2. The City Clerk shall certify to the adoption of this Resolution. APPROVED AND ADOPTED THIS 19'" day of October 2004: Mayor ATTEST: City Clerk I, HEREBY CERTIFY that the foregoing Resolution was duly adopted by the City Council on the 19'h day of October 2004. AYES: NOES: ABSENT: APPROVED AS TO FORM: City Attorney Page 3 City Clerk r RESIUTION NO. 2004-87 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, AMENDING RESOLUTION NO. 2002-24 AND 2003-96 RELATING TO ADJUSTMENTS IN ELIGIBLE BENEFITS AND COMPENSATION FOR CITY COUNCIL WHEREAS, the City of West Covina provides compensation and benefits to members of City Council as provided under the law; and WHEREAS, the City of West. Covina has examined the compensation and benefits , - provided to other cities; and WHEREAS, the.City of West Covina has conducted a market survey of other public agencies; and WHEREAS, compensation and benefits have been deemed appropriate as a means to recognize the significant amount of time required to serve as a member of an elected body. NOW, THEREFORE, the City Council of the City of West Covina, California, does resolve that Resolution No. 2002-04 and 2003-96 relating to City Council compensation and benefits is hereby amended as follows: SECTION 1. The City Council shall be afforded all benefits provided to the City Manager. SECTION 2. The City Clerk shall certify to (lie adoption of this Resolution. APPROVED AND ADOPTED this 19`h day of October, 2004. Mayor Michael L. Miller ATTEST: City Clerk Janet Berry I, JANET BERRY, CITY CLERK of the City of West Covina, do hereby certify that the foregoing resolution was duly adopted by the City Council of the City of West Covina, California, at a regular meeting thereof held on the 19'h day of October, 2004, by the following vote of the City Council: AYES: Herfert, Hernandez, Sanderson NOES: Wong, Miller ABSENT: None ABSTAIN: None _ �8 City Clerk Janet Berry APPROVED AS TO FORM: City Attomey Arno Alvarez-Glasman :. RESOLUTION NO. 2004-22 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF' WEST COVINA, CALIFORNIA, AMENDING RESOLUTION NO. 2002-24 AND 2003-96 RELATING TO ADJUSTMENTS. IN ELIGIBLE BENEFITS AND COMPENSATION FOR CITY COUNCIL WHEREAS, the City of West Covina provides compensation and benefits to members of City Council as provided under the law; and WHEREAS, the City of West. Covina has examined the compensation and benefits provided to other cities, and WHEREAS, the City of West Covina has conducted a market survey of other public a3encies; and WHEREAS, compensation and benefits have been deemed appropriate as a means to r,=gnize the significant amount of time required to serve as a member of an elected body. NOW, THEREFORE, the City Council of the City of West Covina does resolve that Resolution No. 2002-24 relating to City Council compensation and benefits is hereby amended as follows: SECTION 1. The City Council shall be afforded all benefits provided to the City's Department Heads, but the current medical contributions shall not be affected. SECTION 2. The City Clerk shall certify to the adoption of this Resolution. APPROVED AND ADOPTED THIS 61° day of April 2004. Mayor Michael L. Miller ATTEST: City Clerk Janet Berry 1, JANET BERRY, CITY CLERK of the City of West Covina do hereby certify that the foregoing resolution was duly adopted by the City Council of the City of West Covina, C'.alifornia, at a regular meeting on the 6 h day of April 2004 by the following vote: AYES: Herfert, Hernandez, Sanderson, Wong, Miller NOES: None ABSENT: None y� City Clerk Janet Berry APPROVED AS TO FORM: i2i6r Attorney ArnAdA.lvarez Glasman 40 City Council Salary and Benefits Total Compensation Taken as Cash Stipend & Benefits Former Amount Current Amount Former Current Dental Insurance — The City will now pay up to $158.87 per month. Based on Delta Indemnity Plan family rate. $ 30 $158.873 0 TBD4 Health Insurance — The City will now pay up to $1,416.40 per month. (Based on PERSCare family rate.) $ 794 $ 1416.40' $794 $1.416.40 Auto Allowance — The City will now pay $735 per month. (Based on City Manager's monthly lease rate plus fuel, $ 300 $ 910, 300 910 maintenance and insurance costs.)6 Tuition Reimbursement — The City will now pay up to $2,500 per year. $ 1,500' $ 2,5009 N.A. N.A. Medicare Reimbursement — The City will now reimburse the employee share (1.45%) for the medicare deduction. 0 $ 155 est. 10 0 $155 Annual Physical The City will now pay up to $500 for annual physical. 0 $ 50011 N.A. N.A. Cell Phone — The City will make cell phones available to councilmembers on flat rate plans. 0 ?12 0 Unknown Service Club Memberships — The City will pay any organizational dues for membership in West Covina Service 0 16013 0 160 Clubs. Community Development Commission Stipend — The City councilmembers started receiving and increased stipend of $1,200 per month as of November 2, 2004. This stipend $ 60/12014 $ 1,200" 120 1,200 replaced the previous stipend of $30 per meeting. The Commissioner only received a stipend of $30, regardless of whether there was a special meeting in addition to the regularly scheduled meeting or not. City Council Stipend — The City Council receives a monthly rate that has not changed for years.16 $ 765 $ 765 765 765 Monthly Total $ 1,979 $ 4,765.27 $ 1,979 4,606.40 Yearly Total $ 23,748 $ 57,183.2417 $ 23,748 55,276.80 1 /9/2005 MLM i City Council Salary and Benefits ` May be taken as cash, if not used for the benefit. 2 Statements below are taken from a Staff report to the -City Council Members dated December 2, 2004, unless otherwise noted. 3 Increased via City Resolution No. 2004-87 approved October 19, 2004. 4 To be determined. S Increased via City Resolution No. 2004-87 approved October 19, 2004. 6 Increased via City Resolution No. 2004-87 approved October 19, 2004. ' Increase in amount was given to me from staff on December 16, 2004. a Not included in total. 9 Increased via City Resolution No. 2004-87 approved October 19, 2004. Not included in total. 10 Increased via City Resolution No. 2004-87 approved October 19, 2004. Estimate based on estimate. of compensation amount subject to Medicare. 11 Increased via City Resolution No. 2004-87 approved October 19, 2004. Not included in total. 12 Cost unknown. 13 Increased via City Resolution No. 2004-87 approved October 19, 2004. Cost based on LIONS Club dues. 14 Higher amount was used for total. 'S Increased via City Resolution No. 2004-93 approved November 2, 2004. 16 Language not provided by staff. "Not included in total are costs for life insurance policy, disability insurance in -lieu, if any, and any provisions for leave accruals. 1 /9/2005 MLM 2 0 To: Andrew Pasmatit, City Manager From: Tom Bachman, Director of Finance • ATTACHMENT DATE — City of West Covina MEMO.AND UM Date: December 2, 2004 Subject: WEEKLY MEMO - CITY COUNCIL BENEFIT ADJUSTMENTS Per our discussion with the City Attorney today, the following benefit adjustments will be i nplemented for the City Council for the next payroll on December 9, 2004. All of these benefits will have an effective date of October 19, 2004; the date the Resolution 2004-87 was adopted by the City Council, 1.. Dental Insurance — The City will now pay up to $158.87 per month for dental insurance. (Based on Delta Indemnity Plan family rate). 2. Health Insurance — The City will now pay up to $1,416.40 per month for medical �-tsqurwnce. (Based on Family PERSCare rate). 3. Auto Allowance — The City will now pay $735 - per month for an auto allowance. (Based on the City Manager's monthly lease rate plus fuel, maintenance and insurance costs). 4. Tuition Reimbursement — The City will now pay up to $2,500 per year. 5. Medicare Reimbursement — The City will now reimburse the employee share (1.45%) of the medicare deduction. 6. Annual Physical — The City wil I now pay up to $500 for an annual physical. 7. Cell Phone — The City will make cellphones available to councilmembers on flat rate plans. 8. Service Club Memberships — The City will pay any organizational dues for membership in West Covina Service Clubs. 9. Stipend - The City counci.lmembers started receiving an increased stipend of $1,200/mo as of November 2, 2004. This stipend replaced the previous stipend of $30 per meeting. The Commissioners only received a stipend of $30, regardless of whether there was a special meeting in addition to the regularly scheduled meeting or not. The following items still have to be resolved. l . The amount of life insurance policy. 2. Disability insurance in -lieu amounts — if any. 3. Any provisions for leave accruals. Total Co m ensation Taken as Cash Stipend & Benefits Then Now Then Now Dental Insurance $ 30 $166.53 0 0 Health Insurance $ 794 $ 1500.10 $794 $15500.10 Auto Allowance $ 300 $ 910 300 910 Tuition Reimbursement $ 19500 $ 2,500 N.A. N.A. Medicare Reimbursement 0 $ 155 (est.) 0 $155 Annual Physical 0 $ 500 N.A. N.A. CDC $ 60/120 $ 1,200 120 19200 City Council $ 765 $ 765 765 765 Monthly Total $ 2-,009 $ 4,696.63 $ 15979 $45530.10 Yearly Total 24,108 , $569359.56 $235748 549361.20