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