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Exhibit A <br />Background <br />Pursuant to Florida Statute, Part II, Public Employees Section 447.403 a <br />Special Magistrate hearing was held October 9 & 10, 2014 at the Indian River <br />County court house concerning the impasse between Indian River County <br />(hereinafter referred to as the "Employer") and Indian River County Firefighter/ <br />Paramedic Association, Local 2201 (hereinafter referred to as the "Union"). <br />Although the parties identified 15 collective bargaining agreement articles <br />(hereinafter referred to as "CBA") in dispute (i.e., letters dated August 5 and <br />August 29, 2014 from the respective parties), Articles 9 and 21 were withdrawn <br />and agreement was reach on "Attachment A — Drug Free Workplace." Each <br />party was provided a full and fair opportunity to present such evidence, testimony <br />and documents as deemed necessary in support of their respective positions <br />relative to a revised CBA. Post hearing briefs were filed November 24, 2014. <br />Economic Perspective <br />The economic recession experienced in Florida adversely impacted the <br />tax base necessary to the financial support of public services. Reduced tax <br />revenues, budget cuts, and "belt tightening" impacted public sector collective <br />bargaining resulting in wage "freezes", two-tier wage/benefit economics, and <br />steps to reduce the cost of employee benefits. Concession bargaining has been <br />a fact of life. The issues now at impasse are a reflection of that history. <br />Comparable wages and benefits among "comparable" communities are <br />statutory benchmarks (i.e., Florida Statute 447.405) relative to the Special <br />Magistrate process as one basis for evaluating the respective positions of <br />26 <br />