Jeff Redick, Chairman, Ad Hoc Human Resources Committee

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1 DuPage County DANIEL J. CRONIN DEPARTMENT OF HUMAN RESOURCES COUNTY BOARD CHAIRMAN Human Resources Human Resources Website JTK Administration Building Convalescent Center (630) (630) Fax: (630) To: From: Jeff Redick, Chairman, Ad Hoc Human Resources Committee Chris Clevenger, Human Resources Department Fred Backfield, Finance Department Date: July 13, 2011 Re: On June 14, 2011, the Employees Advisory Group s (EAG) recommendations were presented during the Human Resources Ad Hoc Committee meeting. We would like to recognize that the EAG has contributed valuable insight and identified key policies, and benefits (e.g. retirement benefits, health insurance, policy changes, etc.), for the County to consider for long-range savings and planning. The Finance and Human Resources departments were asked to review the EAG s recommendations, and determine the fiscal impact (if any), of the recommendations. Summarized below, are the results of that analysis. Paid Time Off (PTO) Plan The EAG recommendation did not support a change to a PTO plan for the County. Upon review of a PTO design, there are other factors to take into account if the County converts to this plan design. This includes: Family Medical Leave Act and the Illinois Department of Labor require that employers designate sick and vacation time. Upon separation of employment, employees would still be eligible for pay out of all accrued time. IMRF requires employers to designate sick and vacation time. IMRF allows employees to use sick days to earn service credit upon retirement from the County. A PTO plan would have to be structured more of a hybrid between a traditional sick and vacation plan and a full PTO plan to accommodate these statutory requirements. This may create a more challenging time off system to administer and maintain. As EAG did not recommend adoption of PTO, no savings were estimated in changing to a PTO system of leave. Page Two

2 Human Resources Policy Changes The EAG proposes that Elected officials should fund the difference between their adopted benefit policies and those adopted by the County Board. The recommendation does not seek to impose on Elected Official internal controls, but recognizes that Offices with more generous policies should not expect the County to supplement them. Based on a data study of 600 employees, it appears that Sherriff s Department employees earned sick time at a rate 32% higher than employees within IMRF. It was estimated that the cost difference between SLEP and IMRF employees with 20 years of service is approximately $3,938 per person. If this recommendation was implemented, the annual aggregate savings is estimated at $80,000 (approximately 20 employees separating each year). Assuming a grandfathering of accrued and accruing benefits through the end of FY2011, this policy change will produce long-term savings, as current accruals are set and current unions would fall under old policy until contracts are reopened for negotiations. Employee Benefits In response to the recommendation to revise the current policies for paid time off benefits, sick and vacation time are not contractual policies. Additionally, within employees new hire letters, language is included that the letter should not be implied as a contract of employment. Also, within the overview section at the beginning of the Employee handbook, it states The County reserves the right to vary these policies to meet individual needs. Policies and procedures are subject to change from time to time as the needs of the County require. For employee provisions that are under a collective bargaining agreement, any employment provisions that are subject to collective bargaining would be addressed accordingly. Senate Bill 1831 At this time, the proposed Senate Bill 1831 is slated to move forward to be signed. Until this is finalized as a senate bill, we recommend requesting clarification from IMRF on their analysis of the elements of Senate Bill Once this bill is finalized (if it is approved), we will request a review of the impact of any policy changes recommended. This will ensure the intended impact on any policy changes to the sick and vacation program does not have a negative impact (or violates any statutory obligations of the County) on the overall objectives. Sick Time The EAG recommended the creation of two sick time banks for both existing employees, hired prior to July 1, 2011, and another bank for employees hired after July 1, Page Three Sick Time (cont d)

3 Within the recommendation for existing employees, the second bank does reduce the potential amount of sick time to be paid out by capping it at 150 and following current sick payout policies. However, most current employees do not have anywhere near 150 days the average number of days for employees with 10 years service is service is and with 20 years of service is Capping at 150 days will not significantly reduce long term liability. Additionally, a new bank of sick days for current employees would create a total of three sick time banks with unique structure and guidelines to be followed. The additional sick banks appear cumbersome and additional support may be needed to create and maintain the administration of multiple sick banks. The County must also be cognizant that creation of a sick policy change for current employees might be viewed adversely under SB1831, because it could be construed as new policy still resulting in retirement spiking. Regarding new employees, the EAG recommended a no-cash out option, and this will create significant long term savings. Data suggests that after 20 years service, an employee has accrued approximately $12,000 in sick time. Given a recent study of nearly 600 employees with identified retention, total sick time liability for these 600 employees totaled over $7 million. This does not include intermittent selling, which an employee (hired after 2005) could do after 8 years of service under current policy. EAG also recommended that employees have the choice to defer sick time into a tax deferred account. Employees currently have this option through the 457 plans the County currently offers. The deferment of sick time into a 457 is considered earnings and is reported to IMRF. To determine if there are savings plans which would exclude sick days from an employee s compensation (and from IMRF consideration as income earnings); we would defer to a tax or pension consultant for further discussion. Employee Retention Program The EAG proposes early payout of retention for employees with 10 years of service regardless of age. (Retention is awarded beginning with ten years of service for employees with initial service dates no later than November 31, 2002.) The following concerns have been identified with this proposal: The EAG provided no restrictions on eligibility or limitations on payouts. Based on the 593 employees with current identified retention, a potential upfront cost of $13.9 million exists for employee retention milestones already met. Savings estimates of $ $14.5 million must be netted against the costs. It should be noted, however, that such savings would only occur piecemeal as the employees retired (likely over a 10 year period). On the other hand, it is likely the payout costs would be accelerated forward. Page Four Employee Retention Program (cont d.) Employees who currently meet the criteria for retention benefits have an average length of service of 20.5 years and are 55 years of age. Therefore, the average person within this

4 group would be paid out close to their final rate of earnings (IMRF uses the highest 48 months over the last 8 years of service) and no significant cost savings would be incurred Employees who have the ten years of service criteria but do not meet the age requirement would not be eligible for benefits until they turn 55 or achieve 20 years of service. This might create some savings of pay outs at their current rate of pay as opposed to future increased rates. However, there is a risk of payouts for which savings may not be realized if employees within this group left employment from the County before they reach the 20 year service or age 55 milestones making them eligible for benefits. In short we would lay out monies that would not have otherwise have been paid at all. A retention early payout option with a goal of liquidating liability sooner rather than later at a higher cost must strike a balance between reasonable expectation of return for outlay, while recognizing budgetary and general fiscal limits. Early Retirement Incentive (ERI) The EAG suggested a non-binding feasibility study for an ERI. HR has contacted IMRF for preliminary data in order to perform an ERI fiscal impact analysis. Such analysis would look at pensionable costs of payout for accrued benefits, as well as County additional IMRF costs for additional years of service purchased. (An employee may purchase up to 5 years of additional service with the County contributing the same number of years at the appropriate County rate). The County would need to calculate employee benefit payouts. Cost reductions would be based on payroll and associated benefit cost savings. This would include overall headcount reductions and/ or savings from lower costs of rehires. Savings estimates would also include reductions in accrued benefits, and future annual payouts, any associated health insurance savings, and miscellaneous office expense savings if headcount were to be reduced. Finally, an analysis of IMRF rate savings associated with a quicker transition to lower IMRF rates would need to be done. Any recommendation and subsequent decision would need to take into account the following considerations: The County must set the time period window for an ERI in order to identify the number of employees eligible; The County should consider a non-binding employee survey of interest to gauge whether a critical mass of savings could be reached; Assessing the impact if an ERI on the continuation of County operations; Identify the return on investment over a designated period of time; Determine a feasible breakeven point where savings equaled cost outlays. Page Five Other Recommendations Personnel - Pay increases for County employees - Pay increases are a matter for the County Board. We will defer to the Board for their guidance.

5 Hiring Practices - The County will continue its practices of responsible hiring including appropriate review of staffing and/or operational needs, encouraging promoting from within, as well as reviewing budgeted headcounts on an on-going basis. Contracts - The County will continue to adhere to all applicable policies and statutes in the review and awarding of contracts. Cross training staff The County will continue to identify and develop the talents of its workforce. We value the institutional knowledge of our long-term employees and recognize the importance of cross-training as it relates to succession planning. Our employees are our greatest asset and key to running a cost effective organization and controlling costs on a continual basis. Employee Recognition Program The recommendation provided by the EAG is under review. This will not create a significant savings for the County. The options proposed will be considered to ensure the County preserves the intent of the program, which is to recognize employees for reaching years of service milestones with the County. Green technology The County continues to encourage green technology to the extent it allows within reasonable financial means. Again, we would like to thank the EAG for the work and the recommendations. We look forward to the implementation of any Board approved initiatives. Please let us know if you need any additional information or have questions. Thank you. Distribution: John Curran Donald Puchalski Agnes Dolan Grant Eckhoff Brien Sheahan Stephanie Glowienke Dirk Enger James Zay Barbara Jasurda Paul Fichtner John Zediker Christine Kleibhan Rita Gonzalez Lillian Miller James Healy EAG Members Sean Reese Brian Krajewski Pat Bell-Daniels Robert Larsen Bob Bendinelli Jerry McBride Jen Boyer Michael McMahon Shenita Branch Tony Michelassi David Bunge Debra Olson Leslie Carter Patrick O Shea Raul Chavez JACK T. KNUEPFER CENTER 421 N. COUNTY FARM ROAD WHEATON, IL 60187

6 25% Comparison of Projected IMRF Rates with Tier 2 to Previous Projections 20% 15% 10% 14.0% 15.4% 14.0% 15.1% 18.5% 19.8% 19.8% 17.0% 14.9% 14.8% 14.6% 14.5% 5% 0% Transition to T2 Budget Outyear Model IMRF rates are blended between Regular Plan, SLEP, ECO 2012 rates are those provided by IMRF Tier 2 impacts beginning 2013 (2011 hires impact 2013 rates) Chart assumes 7% annual turnover, with 70% Tier 2 replacement rate Assumes 1:1 fulltime replacement No compensation increases have been factored Assumes unfunded liability does not change during period modeled

7 Comparison of Projected IMRF Pay-In with Tier 2 to Previous Projections $30 $25 $20 $19.1 $19.1 $20.8 $20.2 $22.9 $20.1 $24.9 $19.9 $26.7 $19.7 $26.7 $19.5 Millions $15 $10 $ Transition to T2 Budget Outyear Model IMRF pay-in for Regular Plan, SLEP, ECO 2012 pay-in based on rates are those provided by IMRF Tier 2 impacts beginning 2013 (2011 hires impact 2013 rates) Chart assumes 7% annual turnover, with 70% Tier 2 replacement rate Assumes 1:1 fulltime replacement No compensation increases have been factored Assumes unfunded liability does not change during period modeled

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