Live. - Life.'Lincoln Live Life Lincoin. Live Life Lincol  fe  incoin  MINUTES CITY OF LINCOLN CITY COUNCIL & LINCOLN REDEVELOPMENT SUCCESSOR AGENCY SPECIAL MEETING CITY BUDGET WORKSHOP #3 Fiscal Year 2017/18  April 24, 2017 5:00PM - 7:00 PM* City Hall 600 Sixth Street  First Floor Conference Room  1. CALL TO ORDER by Mayor Gilbert at 5:00pm. 2. ROLL CALL Councilmen present:  Gabriel Hydrick Paul Joiner Dan Karleskint Stan Nader Peter Gilbert  Mayor Pro Tem: Mayor:  Staff members present: Matt Brower, City Manager  Steve Ambrose, Support Services Director Doug Lee, Police Chief Jennifer Hanson, Public Services Director Ray Leftwich, City Engineer Mike Davis, Fire Division Chief Jim Bermudez, Development Services Manager Ruthann Codina, Senior Analyst Anastasia Efstathiu, Accounting Manager Kathryn Hunt, Library Manager Astrida Trupovnieks, HR Manager  3. CITIZENS ADDRESSING COUNCIL 4. COUNCIL INITIATED BUSINESS  5. GENERAL & SPECIAL REVENUE FUNDS DISCUSSION 6. ADJOURMMENT Mayor Gilbert adjourned the meeting at 7:22 pm. Submitted by Steve Ambrose, Support Services Director  2  600 Sixth Street Lincoln. CA 95648 www.d.lincohn.caus 916-434-2400    D  G H  1 SAFETY Discount Rate 2 PEPRAF Police- Employee Share 14.5% 3FY 4J Payroll 6 Normal Cost% 7 Total Old Contribution 8Total Old Contribution! Less EE Share %1 Increase New! Normal Cost9 % 1 Total New Contribution 12 Total New Contribution! Less EES Share 13 UALS 14 %1 Increasel UAL 15 New UAL 16 old Dollar Estimate 17 Old Dollar Estimate Less EES Share 18 New Dollar Estimate 19 New Dollar Estimate Less EE Share 22 Misc/ NotA Applicable 23Payrol! 24 25Normal Cost9 % 26 Total Oldo Contribution 27%1 Increase 28 New! Normal Cost % 29 Total New Contribution 30] UALS 31 %1 Increasel UAL 32 Old Dollar Estimate 33 New Dollar Estimate 6 37 Classic Police andF Fire-E Employee Share: 12% 38] 39 Payroll 41 Normal Cost9 % 42Total Old Contribution 43Total Old Contributionl Less EES Share 44ir Increase New! Normal Cost9 % 46 Total New Contribution 47Total New Contribution Less EES Share 48 UALS 49 %1 Increase UAL 50 New UAL 51 Old Dollar Estimate 52 Old Dollar Estimatel LessE EES Share New Dollar Estimate New Dollar Estimate Less EES Share ana APLST: 58FY 60Totals Safety! Increase 61 Total Safetyl Increase Less EES Share 2. Payrolld derivedf from current Actuarial Valuation 66_4. Employer Shareis calculated.  7.25% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 18-19 19-20 20-21 21-22 22-23 23-24 24-25 129,074 132,947 136,935 141,043 145,274 149,633 154,122 30,320 31,229 32,166 33,131 34,125 35,149 36,203 25,923 26,701 27,502 28,327 29,177 30,052 30,954 0.855 0.00875 0.018 0.035 0.035 0.035 0.035 0.035 0.24365 0.2529 0.2699 0.2699 0.2699 0.2699 0.2699 31,449 33,622 36,959 38,068 39,210 40,386 41,597 26,889 28,747 31,600 32,548 33,524 34,530 35,566 0.855 132 146 161 177 56 56 56 1.025 1.05 1.125 1.175 1.225 1.275 1.35 135 153 181 208 69 71 76 30,452 31,375 32,327 33,308 34,181 35,205 36,259 26,055 26,847 27,663 28,504 29,233 30,108 31,010 31,584 33,776 37,140 38,276 39,278 40,457 41,673 27,024 28,900 31,781 32,756 33,593 34,601 35,641  1.03  0.2349  23.49  0.00875 0.018 0.035 0.035 0.035 0.035 0.035 1.025 1.05 1.125 1.175 1.225 1.275 1.35  1.03  4,137,514 4,261,640 4,389,489 4,521,173 4,656,809 4,796,513 4,940,408 1,142,078 1,176,340 1,211,631 1,247,979 1,285,419 1,323,981 1,363,701 1,005,029 1,035,180 1,066,235 1,098,222 1,131,169 1,165,104 1,200,057 0.88 0.00875 0.018 0.035 0.035 0.035 0.035 0.035 0.28478 0.29403 0.31103 0.31103 0.31103 0.31103 0.31103 1,178,281 1,253,050 1,365,263 1,406,221 1,448,407 1,491,859 1,536,615 1,036,888 1,102,684 1,201,431 1,237,474 1,274,598 1,312,836 1,352,221 0.88 366,001 458,937 516,934 579,305 624,145 624,145 624,145 1.025 1.05 1.125 1.175 1.225 1.275 1.35 375,151 481,884 581,551 680,683 764,578 795,785 842,596 1,508,079 1,635,277 1,728,565 1,827,284 1,909,564 1,948,126 1,987,846 1,371,030 1,494,117 1,583,169 1,677,527 1,755,314 1,789,249 1,824,202. 1,553,432 1,734,934 1,946,813 2,086,904 2,212,985 2,287,644 2,379,211 1,412,039 1,584,568 1,782,982 1,918,157 2,039,176 2,108,621 2,194,817 18-19 19-20 20-21 21-22 22-23 23-24 24-25 47,008 103,163 225,281 266,381 310,866 347,191 399,275 42,424 93,451 205,831 246,848 290,231 325,937 377,384  0.27603  5565 319372 30.615  1. Wherear rangec ofp percenti increase was provided, thea average wasu usedi ie, for2 20%-25%1 rangei increase, 22.5%v wasu usedi int thec calculation. UALS wasr nota availablei inc currentA Actuarial Valuationf forFY2 23-24,FY24-25. Therefore, 22-231 UALSV was! heldo constantf ford outlyingy years.    M  0 P  Q  SAFETY PEPRAF Fire- Employee Share 14.5% FY Payroll Normal Cost9 % Total Oldo Contribution %lncrease NewN Normal Cost% Total New Contribution UALS %1 Increasel UAL New UAL Old Dollar Estimate OldD Dollar Estimatel Less EES Share New Dollar Estimate New Dollar Estimate! Less EES Share  7.38% 7.70% 7.70% 7,70% 7.70% 7.70% 7.70% 18-19 19-20 20-21 21-22 22-23 23-24 24-25 59,334 61,114 62,948 64,836 66,781 68,785 70,848 13,938 14,356 14,786 15,230 15,687 16,157 16,642 0.00875 0.018 0.035 0.035 0.035 0.035 0.035 0.24365 0.2529 0.2699 0.2699 0.2699 0.2699 0.2699 14,457 15,456 16,990 17,499 18,024 18,565 19,122 106 118 131 144 48 48 1.025 1.05 1.125 1.175 1,225 1.275 1.35 48 109 124 147 169 59 61 14,044 14,474 14,917 15,374 15,735 16,205 16,690 65 12,023 12,392 12,773 13,166 13,460 13,863 14,277 14,565 15,580 17,137 17,668 18,083 18,626 19,187 12,469 13,339 14,673 15,131 15,470 15,934 16,414  1.03  0.2349  Total Oldo Contribution Less EES Share 11,917 12,274 12,642 13,022 13,412 13,815 14,229 0.855 Totall New Contribution Less EES Share 12,361 13,215 14,526 14,962 15,411 15,873 16,349 0.855    B  D E  G H  1 MISCELLANEOUS Discount Rate 2 PEPRA- Employee Share 9.25% 3FY 4 Payroll 6 Normal Cost% 7 Total Old Normal Contribution 9 %Increase 10 New! Normal Cost% 11 Total New Normal Contribution 13 UALS 14%1 Increase UAL 15 New UAL 16 Old Dollar Estimate 17 Old Dollar Estimate LessE EES Share 18 New Dollar Estimate 19 New Dollar Estimate LessE EES Share 21 MANAE 22 CLASSIC- Employee Share 11% 23 Payroll 24 25Normal Cost % 26_Total Old Normal Contribution 28%1 Increase 29 New! Normal Cost% 30J Total New Contribution 31 TotalN New Contribution LessE EES Share 32 UALS 33 %1 Increase UAL New UAL old Dollar Estimate 6 jold Dollar Estimatel Less EES Share 37 New! Dollar Estimate New Dollar Estimate Less EES Share rla ranceu eSEEShee 41 TIER2 2- Employee Share 10% 42 43 Payrol! 45 Normal Cost9 % 46 Total Old Normal Contribution 48 %1 Increase New Normal Cost% 50 Total New Contribution 51 Totall New Constribution! Less EES Share 52UALS % Increase UAL New UAL 5 Old Dollar Estimate 56 old Dollar Estimatel Less EES Share 7 New! Dollar Estimate New Dollar Estimate Less EE Share Varanre 62 FY 64 Total Miscl Increase Totali Miscl Increasel LessE EES Share Employer Sharei isc calculated.  7.25% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 18-19 19-20 20-21 21-22 22-23 23-24 24-25 1,396,839 1,438,744 1,481,906 1,526,363 1,572,154 1,619,319 1,667,898 178,558 183,915 189,432 195,115 200,968 206,998 213,207 0.005 0.01 0.02 0.02 0.02 0.02 0.02 0.13283 0.13783 0.14783 0.14783 0.14783 0.14783 0.14783 185,542 198,302 219,070 225,642 232,412 239,384 246,565 788 1277 1795 2237 2539 2539 2539 1.025 1.05 1.125 1.175 1.225 1.275 1.35 808 1,341 2,019 2,628 3,110 3,237 3,428 179,346 185,192 191,227 197,352 203,507 209,537 215,746 162,829 168,180 173,705 179,304 184,918 190,389 196,025 186,350 199,643 221,090 228,271 235,522 242,621 249,993 169,187 181,300 200,826 207,399 214,024 220,478 227,186 004 14,451 29,862 30,919 6358 520 37171 28095 4,516,022 4,651,502 4,791,047 4,934,779 5,082,822 5,235,307 5,392,366 886,314 912,904 940,291 968,500 997,555 1,027,481 1,058,306 0.005 0.01 0.02 0.02 0.02 0.02 0.02 0.20126 0.20626 0.21626 0.21626 0.21626 0.21626 0.21626 908,895 959,419 988,201 1,017,847 1,048,383 1,079,834 1,112,229 808,916 853,883 879,499 905,884 933,061 961,053 989,884 0.89 965,229 1,103,274 1,194,804 1,293,118 1,370,081 1,370,081 1,370,081 1.025 1.05 1.125 1.175 1.225 1.275 1.35 989,360 1,158,438 1,344,155 1,519,414 1,678,349 1,746,853 1,849,609 1,851,543 2,016,178 2,135,095 2,261,618 2,367,636 2,397,562 2,428,387 1,754,049 1,915,758 2,031,663 2,155,083 2,257,905 2,284,539 2,311,973 1,898,254 2,117,857 2,332,356 2,537,261 2,726,732 2,826,688 2,961,839 1,798,276 2,012,320 2,223,654 2,425,298 2,611,410 2,707,906 2,839,494 525,581 541,349 557,589 574,317 591,546 609,293 627,571 74,107 76,330 78,620 80,979 83,408 85,910 88,488 0.005 0.01 0.02 0.02 0.02 0.02 0.02 0.146 0.151 0.161 0.161 0.161 0.161 0.161 76,735 81,744 89,772 92,465 95,239 98,096 101,039 69,061 73,569 80,795 83,218 85,715 88,287 90,935 0.9] 1650 2519 3211 3842 4281 4281 4281 1.025 1.05 1.125 1.175 1.225 1.275 1.35 1,691 2,645 3,612 4,514 5,244 5,458 5,779 75,757 78,849 81,831 84,821 87,689 90,191 92,769 68,346 71,216 73,969 76,723 79,348 81,600 83,920 78,426 84,389 93,384 96,979 100,483 103,554 106,818 70,753 76,214 84,407 87,733 90,959 93,745 96,714 18-19 19-20 20-21 21-22 22-23 23-24 24-25 56,384 121,669 238,677 318,721 403,905 475,573 581,748 52,991 114,681 229,550 309,320 394,222 465,600 571,476  1.03 0.9075  0.12783  8 Total Old Normal Contributionless! EES Share 162,041 166,903 171,910 177,067 182,379 187,850 193,486 12) Total New NormalContribution! LessE EES Share 168,379 179,959 198,806 204,770 210,913 217,241 223,758 0.9075  36 1.03  0.19626  27 Total Old Normal Contribution Less EES Share 788,820 812,A84 836,859 861,965 887,824 914,458 941,892 0.89  46711 101,679 192,261 4227 0.141  194991 279215  57520  1.03  47 Total OldN Normal Contribution! Less EES Share 66,696 68,697 70,758 72,881 75,067 77,319 79,639 0.9  5,539  12,159 27944  T4050  57 1. Wherea range of percenti increasev wasp provided, thea average was usedi ie,f for2 20%-25%r rangei increase, 22.5%v was usedi in thec calcula 3. UALSV wasn nota availablei inc current Actuarial Valuationf forF FYZ 23-24, FY24-25. Therefore, 22-23 UALS wash heldo constant ford outlyingy yea  2. Payrollo derivedf fromo currentA Actuarial Valuation multipliedb by3p percenti increase pery year  76/FY25T Total Varlance Discount RateR Reduction  $948,860    2  C 6  6 6 : 6 8 & 6  A  6 6 6 6  0 R 6 2 $ 6 $ 6A 6A 8 d0 2 2 R $ 6 6 6A 6 8 00 0 C & 6 $ $ 6 6  a  $  6  6  $  6 6A 6  : 6  8 . F & L S -  6 3 $  $  $  C    8 5  5  EAEPBEBEEEEBE    EFEEBEPEEPEEPEENPPPEEE  EBEPPEBEEBEBEE    HPEPEEEBEPEBE: mm  me  593486E3EEEESBEDEEFEEEE