Cost of Employee Benefits and Staffing Comparison Deputy Chancellor Gary Poertner

1. Cost of Employee Benefits and Staffing Comparison Deputy Chancellor Gary Poertner Board of Trustees Meeting May 21, 2007

2. Cost of Employee Benefits • Total annual cost of benefits by employee category • Cost detail of each benefit plan by employee category • Cost of post retirement benefits

3. Benefit Cost by Job Classification &Total Annual Benefit Cost2003-04 to 2006-07Source: SOCCCD Budget

4. Employee Benefits Cost Detail2006-07 Benefit Cost by Job ClassificationSource: SOCCCD Budget

5. Other Post Employment Benefits(OPEB) • Actuarial Study – Completed May 2006 • Present Value of Retiree Benefit Obligation (All current employees and retirees) • Accrued over the working lifetime of employees • Total = $80.2 Million • Retiree Benefit Funding • Current balance = $28.0 Million (Including $4.7 Million basic aid contribution in 2006-07) • Unfunded balance = $52.2 Million

6. Staffing & Other Expense Comparison • Academic to Classified staff ratio compared to other Community Colleges • Staffing by job classification compared to other Community Colleges • Salaries, benefits, and other expenses compared to other Community Colleges

7. Academic to Classified Staff RatioFall ’06 FTE StaffingSource: State Chancellor’s Office Data Mart

8. Staffing Ratios by Job ClassificationFall ’06 FTE StaffingSource: State Chancellor’s Office Data Mart

9. Salaries, Benefits & Other Expenses2005-06 ExpensesSource: State Chancellor’s Office Data Mart CCFS-311 Reports