Summary Analysis of MOU Unit 05 IAFF Basic
General Fund - Budget Cash Basis
FY 2026 FY 2027 Total FY 2028 FY 2029 FY 2030Notes
1 3% Wage Increase Eff 9/8/2025 1,025,9081,333,6802,359,5881,333,6801,333,6801,333,680 2 1% Wage Increase Eff 12/29/2025 (if met 1% contingency)212,197 459,760 671,957 459,760 459,760 459,760 3 1% Wage Increase Eff 6/15/2026 464,424 464,424 464,424 464,424 464,424 4 1% Increase to Certificate Pays Eff 6/15/2026 0 311,247 311,247 311,247 311,247 311,247 Total MOU costs (savings) 1,238,1052,569,1113,807,2162,569,1112,569,1112,569,111 All Funds - Budget Cash Basis
FY 2026 FY 2027 Total FY 2028 FY 2029 FY 2030Notes
1 3% Wage Increase Eff 9/8/2025 1,125,1761,462,7282,587,9041,462,7281,462,7281,462,728 2 1% Wage Increase Eff 12/29/2025 (if met 1% contingency)232,737 504,264 737,001 504,264 504,264 504,264 3 1% Wage Increase Eff 6/15/2026 509,322 509,322 509,322 509,322 509,322 4 1% Increase to Certificate Pays Eff 6/15/2026 325,105 325,105 325,105 325,105 325,105 Total MOU costs (savings) 1,357,9132,801,4194,159,3322,801,4192,801,4192,801,419 Summary Analysis of MOU Unit 05 IAFF Basic
Impacts Impacts Impacts
FY 2026 FY2027 Total FY 2028 FY 2029 FY 2030 Future
No. Avg Salary Total Salary Cost Avg Per Total Cost Cost MOU Cost Cost Cost Deferred Liab.
Employees per Month per Month per Year Employee Cost (Savings) (Savings) Cost/(Savings) (Savings) (Savings) (Savings) Cost/(Savings) FY 2026
1 3% Wage Increase Eff 9/8/2025
IAFF Total Budgeted Positions - General Fund 315 353 111,140 1,333,680 4,234 1,025,908 IAFF Total Budgeted Positions - All Funds 355 343 121,894 1,462,728 4,120 1,125,176 IAFF Total Budgeted Positions - All 355 343 121,894 1,462,728 4,120 1,125,176 1,125,176 1,462,728 2,587,9041,462,728 1,462,728 1,462,728 FY 2026
2 1% Wage Increase Eff 12/29/2025 (if met 1% contingency) No. Avg Salary Cost Cost Avg Per Total
Employees per Month per Month per Year Employee Cost
IAFF Total Budgeted Positions - General Fund 315 122 38,313 459,760 1,460 212,197 IAFF Total Budgeted Positions - All Funds 355 118 42,022 504,264 1,420 232,737 IAFF Total Budgeted Positions - All 355 118 42,022 504,264 1,420 232,737 232,737 504,264 737,001 504,264 504,264 504,264 FY 2027
3 1% Wage Increase Eff 6/15/2026
No. Avg Salary Cost Cost Avg Per Total
Employees per Month per Month per Year Employee Cost
IAFF Total Budgeted Positions - General Fund 315 123 38,702 464,424 1,474 464,424 IAFF Total Budgeted Positions - All Funds 355 120 42,444 509,322 1,435 509,322 IAFF Total Budgeted Positions - All 355 120 42,444 509,322 1,435 509,322 0 509,322 509,322 509,322 509,322 509,322 FY 2027
4 1% Increase to Certificate Pays Eff 6/15/2026
No. Avg Salary Cost Cost Avg Per Total
Employees per Month per Month per Year Employee Cost
IAFF Total Budgeted Positions - General Fund 179 145 25,937 311,247 1,739 311,247 IAFF Total Budgeted Positions - All Funds 187 145 27,092 325,105 1,739 325,105 IAFF Total Budgeted Positions - All 187 145 27,092 325,105 1,739 325,105 0 325,105 325,105 325,105 325,105 325,105 Total MOU costs (savings) 1,357,913 2,801,419 4,159,3322,801,419 2,801,419 2,801,419 Budget Cash Basis
2 of 2