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Exhibit A <br />employers and unions in developing recommendations. In support of its <br />proposals the Union cited "comps" with Brevard, Martin, Osceola, and St. Lucie <br />County fire department salaries and benefits. It is also noted that the millage rate <br />for FY 2013/14 at Indian River is 203 compared to a range between 250.82 <br />265.98 for the four "comp" counties cited by the Union. The result is Tess <br />comparable revenue underpinning the tax base to support public services. <br />While "comps" remains a statutory benchmark, "ability to pay" has evolved <br />as a compelling consideration in evaluating "impasse" positions in the Special <br />Magistrate process. The Union agreed to wage freezes resulting in its members <br />receiving no increases in their base rates between 2007 and the present. The <br />Union also conceded to freezing "step" increases retroactive to 2010. The <br />present "impasse" is a reflection of the Union's desire to catch up on wages (e.g., <br />Articles 33 & 34) and management's determination to address a range of <br />practices that contribute to driving up costs (e.g., Articles 17 & 18). Aside from <br />money issues, the Special Magistrate is mindful that significant "control" issues <br />kept the parties from reaching agreement (e.g., Article 16, use of "Kelly Days"; <br />Article 17, "may" vs: "shall"; Article 33, solo incentive slots, etc). <br />Relative to the matter of "comps", the Special Magistrate recognizes that <br />there is a significant difference between the bargaining units represented by <br />Teamsters Local 769 and the fire department employees under the Local 2201 <br />CBA. Needless to say there are considerable disparities between skill levels, <br />shift schedules, pay practices and their respective missions. <br />Fire departments are quasi -military organizations. Although one might <br />-2- <br />27 <br />