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Agenda 01/29/2008 Item #10H Agenda Item No.1 OH January 29, 2008 Page 1 of 8 ~ EXECUTIVE SUMMARY Recommendation that the Board of County Commissioners establish a Voluntary Separation Incentive Program, empower the County Manager to implement the program and authorize the Chairman to sign the enabling Resolution. OBJECTIVE: To obtain approval from the Board of County Commissioners to establish a Voluntary Separation Incentive Program, empower the County Manager to implement this program, and authorize the Chairman to sign the enabling Resolution in an effort to assist the County Manager's Agency in meeting its financial goals. CONSIDERATIONS: The County Manager's Agency is committed to continuing efforts to identify cost-saving opportunities and implement programs that will successfully reduce recurring fiscal costs throughout the organization while minimizing the impact to our employees and each operating department. This has been an issue of primary focus as we labor to meet the mandates outlined in Tallahassee, requiring the County to enact budget cuts in FY2008 and beyond. As a result, the County Manager has developed the Voluntary Separation Incentive Plan with the intent of benefitting the organization as well as employees who elect to participate. r-- Over the years, the County Manager's Agency has provided a comprehensive benefit package offering to its employees. Compensation is more than monetary, as it also includes medical, dental and pension benefits that are afforded by employment with our agency. Under this plan, the County will continue to pay the full premium costs for the individual employees' health and dental benefits for a period of three years, or will provide a financial incentive in lieu of benefits if the employee so chooses. DEFINITIONS AND GUIDELINES: The option to join the Voluntary Separation Incentive Program will be extended to any regular full time employee who meets the eligibility criteria outlined by the Florida Retirement System for Pension Plan members, making them eligible to retire without penalty under FRS. This does not mean that an employee must be a member of the FRS Pension plan. The conditions for eligibility are being applied to determine the group of employees who will be covered by this program offering. Based on current projections, approximately 140 employees of the County Manager's Agency would be eligible to participate in this program. Eligibility for FRS Pension is defined as the following: .:. Anyone enrolled in the Deferred Retirement Option Program (DROP). .:. In Regular Class, Elected Officers Class and Senior Management Service Class Pension (defined benefit) Plan, anyone age 62 with a minimum of 6 years of service, or 30 years of service at any age under these categories. ,.- .:. In Special Risk Class Pension service, anyone age 55 with a minimum of 6 years of special risk class service; OR anyone with 25 total years of special risk class service AND age 52; OR 25 years of special risk class service regardless of age; OR 30 years of any creditable service. The structure of the plan is as follows: Page 1 of 4 Agenda Item NO.1 OH January 29, 2008 Page 2 of 8 (1) The duration of participation in this plan is three years. Once an employee has confirmed enrollment, he/she will begin a two week notice and will separate from service with the County at the end of the notice period. (2) While eligibility to participate in this program is determined by criteria outlined by FRS, employees who elect to participate in this program are not required to retire under the FRS Pension Plan or withdraw funds from their FRS Investment account. (3) This will be a limited period, one time offering. (4) Eligible employees may elect from three options: (1) Medical & Dental insurance coverage for a period of three years. (2) an up front one-time cash payment in lieu of three years of coverage, or (3) a combination of both insurance coverage and a cash payment. (5) Cash payments would be calculated by averaging the rates for single and family medical plan premiums and averaging the rates for all dental plan premiums. Employees electing a cash incentive in lieu of medical and dental coverage would receive a payment equal to 50% of calculated value in each of these plans, less applicable payroll taxes. Premium costs are defined as total combined costs for the employee and employer portions of coverage for medical and dental insurance. (6) A blended option will include medical and dental insurance coverage for a period of one or two years, together with a partial cash payment. Cash payments will be made at the time the insurance coverage ends. (7) The employee will be able to continue health and dental insurance coverage at their current participation level (Single or Family Medical and Single, Single +1, or Family Dental) as of the date the program takes effect. If the employee has waived his/her right to coverage by the County, he/she will have the option to elect medical & dental Single Coverage (under the $500 deductible Medical plan and Basic Dental Plan) or take the cash payment equal to 50% of calculated value as outlined in #5 above. (8) If an employee becomes re-employed by the County during the three year period and is covered by the County Benefit Plan, there will be no premium charges to the employee until that period ends if he/she elects to be covered by Medical and Dental insurance. If the employee elected the cash payment during that period, he/she would be eligible to re-enroll under the benefit plan, but would be required to pay 50% of the Medical and Dental premium costs. (9) Employees who elect the insurance coverage for a period of three years, or a two year period with a cash incentive for the third year will waive their rights to benefit continuation under COBRA, as the offering period exceeds that required by COBRA regulations. Employees electing a one year insurance coverage with two years of cash incentives, or full cash incentive for three years will be eligible to continue participation in the group insurance plan should they choose to do so under COBRA. (10) Eligible employees will have a period of sixty (60) days in which to enroll. The enrollment period for this plan will begin on Thursday, January 31, 2008 at 8am and will close at 5pm on Monday, March 31, 2008. Once enrolled in the plan, an employee will Page 2 of 4 Agenda Item No. 10H January 29, 2008 Page 3 of 8 have a period of seven (7) calendar days in which they may revoke their choice or amend their enrollment election. After the revocation period, the election will stand, no changes will be allowed, and the election is considered final. The date the election is finalized will start the employee's two week notice ending their employment with Collier County. (11) Employees who are not eligible during the enrollment period under the conditions outlined above, but who will meet the FRS criteria by June 30, 2008 may also elect to participate in this program. In order to do so, the employee must provide written notice of their intent to leave the County during the enrollment period (between 1/31/08 and 3/31/08), with a resignation date effective on or before June 30, 2008. Once they have submitted their notice, they will be enrolled in the plan. After enrollment, the employee will have a period of seven (7) calendar days in which they may revoke their choice or amend their enrollment election. After the revocation period, the election will stand, no changes will be allowed, and the election is considered final. For employees in this group, the date on which he/she becomes eligible under FRS guidelines will start the employee's two week notice ending their employment with the County. (12) Eligible employees who elect to participate in the program will be asked to enter into an Agreement and Release with Collier County. The Agreement will include the details of the program and specifically identify and explain the benefit that the employee selected under the program. The Agreement will also include a Release as required by the Age Discrimination in Employment Act (ADEA). This Release will place the employee on notice of his/her rights under the ADEA and ask the employee to consent that the Agreement and Release is entered into "knowingly and voluntarily." LEGAL CONSIDERATIONS: This program has been reviewed and approved by the County Attorney's Office and for legal sufficiency. FISCAL IMPACT: Fiscal impact for this program will depend on many factors, including the number of employees who opt to participate, the salaries of these employees, whether the employee elects benefits continuation or the monetary incentive, and other separation costs. Based on current projections, approximately 140 employees of the County Manager's Agency would be eligible to participate in this program. In order to address the potential impact. two scenarios have been identified for review and are provided below for informational purposes. The average salary for a full time employee, fully burdened, is approximately $71,500 per year. Based on this figure, total burdened personnel services costs for a period of three years would be $214,500. The average liability should an employee elect coverage under the Medical and Dental insurance for three years would be approximately $12,200 per year. or $36,600 over a period of three years. Under this scenario, the County Manager's Agency could realize a personnel services cost savings of approximately $177 .900 over a period of three years, or $59,300 per year per participating employee. If an employee elected the cash incentive plan in lieu of participation in the Medical and Dental insurance program, the liability would be greatly reduced. Again, the total burdened personnel services cost would be $214,500 for a period of three years. The value of the cash payment is approximately $6,100 per year, which would provide the employee a one time payment of $18,300, less applicable payroll taxes. Based on these figures, the County Manager's Agency Page 3 of 4 Agenda Item No. 10H January 29, 2008 Page 4 of 8 could realize a personnel services cost savings of approximately $196,200 over a period of three years, or $65,400 per year per participating employee, The figures above represent an estimated cost savings; employees electing to participate will have several options available from which to choose, and actual cost savings to the County Manager's Agency will vary based on the incentive option selected by each participant. GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this Executive Summary. RECOMMENDATION: That the Board of County Commissioners will establish a Voluntary Separation Incentive Program, empower the County Manager to impiement this program and authorize the Chairman to sign the enabling Resolution in an effort to assist the County Manager's Agency in meeting its financial goals, PREPARED BY: Amy Lyberg, Interim Director, Human Resources Page 4 of 4 Page] of ] Agenda Item NO.1 OH January 29, 2008 Page 5 of 8 COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS Meeting Date: 10H Recommendation that the Board of County Commissioners establish a Voluntary Separation Incentive Program, empower the County Manager to implement the program and authorize the Chairman to sign the enabling Resolution, (Len Price, Administrative Services Administrator) 1/29/20089:00:00 AM Item Number: Item Summary: Approved By Amy Lyberg Employment Operations Manager Date Administrative Services Human Resources 1/18/20084:19 PM Approved By Len Golden Price Administrative Sen/ices Administrator Date Administrative Services Administrative Services Admin. 1/18/20084:25 PM Approved By Michael Smykowski Management & Budget Director Date County Manager's Office Office of Management & Budget 1/22/2006 8:44 AM Approved By James V. Mudd County Manager Date Board of County Commissioners County Manager's Office 1/22/20089:46 AM file://C :\AgendaT est\Export\99-J anuary%2029, %202008\ 1 0.%20COUNTY%20MANAGE... 1/23/2008 Agenda Item NO.1 OH January 29, 2008 Page 6 of 8 RESOLUTION NO. 2008-_ A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, ESTABLISHING A VOLUNTARY SEPARATION INCENTIVE PROGRAM AND AUTHORIZING THE COUNTY MANAGER TO IMPLEMENT THE PROGRAM IN COMPLIANCE WITH THE COUNTY MANAGER'S ORDINANCE NO. 93- 72, AS AMENDED, AND THE PERSONNEL ORDINANCE NO. 96-40, AS AMENDED. WHEREAS, the Board of County Commissioners of Collier County Fiorida, desires to create a Voluntary Separation Incentive Program for certain eligible County employees; WHEREAS, the Board of County Commissioners is committed to continued efforts to identify cost-saving opportunities to and implement programs that will successfully reduce recurring fiscal costs while minimizing the impact to County employees and departments; WHEREAS, the Board of County Commissioners has the exclusive authority to establish personnel policies; WHEREAS, the County Manager is authorized to implement the board's policies and to create any necessary rules, practices and procedures for the administration of the board's policies; WHEREAS, the Board of County Commissioners finds that establishing and implementing this Voluntary Separation Incentive Plan serves a valid public purpose, NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that The Board of County Commissioners hereby establishes the Voluntary Separation Incentive Program; 1. The Program is designed as a cost-saving opportunity for the County Manager's Agency due to anticipated budget issues, 2. This Program will only be available for a limited time frame, specifically \Thursday, January 31, 2008 to Monday, March 31, 2008. Employees must confirm participation within this 50-day election period with the Human Resources Department. Once enrolled in the plan, an employee will have a period of seven (7) calendar days in which they may revoke their choice or amend their enrollment election. After the seven Agenda Item No.1 OH January 29, 2008 Page 7 of 8 (7) day revocation period ends, the employee's two week notice to separate from County employment will start. 3. Program notice letters and required documentation will be provided to eligible employees on or before Thursday, January 31, 2008. 4. Eligible employees are those regular full-time employees who meet the eligibility criteria outlined by the Florida Retirement System (FRS) for Pension Plan members, making them eligible to retire without penalty under the FRS. An employee may participate in either the Pension or Investment Plan to be eligible. A more detailed description of eligible employees is attached as part of the Program Definition and Guidelines. 5. The benefit of this Program extends for three years. An eligible employee may choose from three incentive options. The options include (1) County paid medical and dental benefits for three years, (2) fifty percent of the cash equivalent of medical and dental benefits for three years, or (3) a combination that will include medical and dental insurance coverage for a period of one or two years, together with a partial cash payment. 6. Eligibie employees who elect to participate in the Program will be asked to enter into an Agreement and Release with Collier County. The Agreement will include the details of the Program and specifically identify and explain the benefit that the employee seiected under the Program. The Agreement will also inciude a Release as required by the Age Discrimination in Employment Act (ADEA). This Release will place the employee on notice of his/her rights under the ADEA and ask the employee to consent that the Agreement and Release is entered into "knowingly and voiuntarily." 7. The County Manager shall be authorized to sign the Agreement and Release on behalf of Collier County. 8. This Resolution shall take effect immediateiy upon adoption. PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier County, Florida, this _ day of ,2008. ATTEST: DWIGHT E. BROCK, CLERK BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By: TOM HENNING, CHAIRMAN Deputy Clerk Agenda Item No, 10H January 29, 2008 Page 8 of 8 Approved as to form and legal sufficiency: Colleen M, Greene Assistant County Attorney 07-HU\1-00036i2