Summary Analysis of MOU Unit 03 FCEA
General Fund - Budget Cash Basis
FY 2026 FY 2026 FY 2027 Total FY 2028 FY 2029 FY 2030 Def. Liability Notes 1 5.25 % Wage Increase - Effective 10/20/2025 1,665,664 1,371,723 3,037,387 2,547,486 2,547,486 2,547,486 2 Wastewater & Water Certificate Pay 0 0 0 0 0 0
3 Storeskeeper Certificate Pay 0 0 0 0 0 0
4 CCIA Certificate Pay 10,694 8,807 19,501 16,356 16,356 16,356 5 Call Back - 2-hr Minimum 1,694 1,395 3,089 2,591 2,591 2,591 6 Health Reimbursement Arrangement 65,444
Total MOU Costs 1,678,052 1,381,925 3,059,977 2,566,433 2,566,433 2,566,433 65,444 All Funds - Budget Cash Basis
FY 2026 FY 2026 FY 2027 Total FY 2028 FY 2029 FY 2030 Def. Liability Notes 1 5.25 % Wage Increase - Effective 10/20/2025 2,988,521 2,461,135 5,449,656 4,570,679 4,570,679 4,570,679 2 Wastewater & Water Certificate Pay 14,778 12,170 26,948 22,601 22,601 22,601 3 Storeskeeper Certificate Pay 1,790 1,474 3,264 2,738 2,738 2,738 4 CCIA Certificate Pay 14,263 11,746 26,009 21,813 21,813 21,813 5 Call Back - 2-hr Minimum 9,942 8,188 18,130 15,206 15,206 15,206 6 Health Reimbursement Arrangement 65,444
Total MOU Costs 3,029,294 2,494,713 5,524,007 4,633,037 4,633,037 4,633,037 65,444 Summary Analysis of MOU Unit 03 FCEA
Budget Cash Basis
Impacts Impacts Impacts
FY 2026 FY 2027 Total FY 2028 FY 2029 FY 2030 Future
No. Avg Salary Inc. Salary Inc. 12 Month Avg Per Total Cost Cost MOU Cost Cost Cost Deferred Liab.
Employees per Month per Month 5.25% Increase Employee Cost (Savings) (Savings) Cost/(Savings) (Savings) (Savings) (Savings) Cost/(Savings) FY 2026
1 5.25 % Wage Increase - Effective 10/20/2025
FCEA Total Budgeted Positions - General Fund 659 322 212,291 2,547,486 2,528 1,665,664 FCEA Total Budgeted Positions - All Funds 1,144 333 380,890 4,570,679 2,612 2,988,521 FCEA Total Budgeted Positions - All 1,144 333 380,890 4,570,679 2,612 2,988,521 2,988,521 2,461,135 5,449,656 4,570,679 4,570,679 4,570,679 2 Wastewater & Water Certificate Pay
No. Avg Increase Total Increase 12 Month Avg Per Total
Employees per Month per Month Increase Employee Cost
FCEA Total Budgeted Positions - General Fund 0 0 0 0 0 0 FCEA Total Budgeted Positions - All Funds 11 171 1,883 22,601 1,343 14,778 FCEA Total Budgeted Positions - All 11 171 1,883 22,601 1,343 14,778 14,778 12,170 26,948 22,601 22,601 22,601 3 Storeskeeper Certificate Pay
No. Avg Increase Total Increase 12 Month Avg Per Total
Employees per Month per Month Increase Employee Cost
FCEA Total Budgeted Positions - General Fund 0 0 0 0 0 0 FCEA Total Budgeted Positions - All Funds 4 57 228 2,738 448 1,790 FCEA Total Budgeted Positions - All 4 2,738 448 1,790 1,790 1,474 3,264 2,738 2,738 2,738 4 CCIA Certificate Pay
No. Emp Cost Cost Cost Avg Per Total
Employees per Month per Month per Year Employee Cost
FCEA Total Budgeted Positions - General Fund 12 114 1,363 16,356 891 10,694 FCEA Total Budgeted Positions - All Funds 16 114 1,818 21,813 891 14,263 FCEA Total Budgeted Positions - All 16 114 1,818 21,813 891 14,263 14,263 11,746 26,009 21,813 21,813 21,813 5 Call Back - 2-hr Minimum
No. Emp Cost Cost Cost Avg Per Total
Employees per Month per Month per Year Employee Cost
FCEA Total Budgeted Positions - General Fund 6 36 216 2,591 282 1,694 FCEA Total Budgeted Positions - All Funds 13 97 1,267 15,206 765 9,942 FCEA Total Budgeted Positions - All 13 97 1,267 15,206 765 9,942 9,942 8,188 18,130 15,206 15,206 15,206 6 Health Reimbursement Arrangement
Deferred
Cost
FCEA Total Budgeted Positions - General Fund 65,444
FCEA Total Budgeted Positions - All Funds 65,444
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Summary Analysis of MOU Unit 03 FCEA
Budget Cash Basis
Impacts Impacts Impacts
FY 2026 FY 2027 Total FY 2028 FY 2029 FY 2030 Future
No. Avg Salary Inc. Salary Inc. 12 Month Avg Per Total Cost Cost MOU Cost Cost Cost Deferred Liab.
Employees per Month per Month 5.25% Increase Employee Cost (Savings) (Savings) Cost/(Savings) (Savings) (Savings) (Savings) Cost/(Savings) FCEA Total Budgeted Positions - All 65,444 65,444
Total MOU costs (savings) 3,029,294 2,494,713 5,524,007 4,633,037 4,633,037 4,633,037 65,444
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