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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Orange County Grand Jury
• 2011-2012
Compensation Cost Transparency Table 1 – 2012 Compensation Cost Transparency Assessment Ratings Chart City/District/
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 4 findings
F1
Page 103
F2 F3 F4 F5 R1 R2 R3 R4 R5 County County of Orange X X X X X X Cities Aliso Viejo X X X X X X X X Anaheim X X X X X X X X Brea X X X X X X X X Buena Park X X X X Costa Mesa X X X X Cypress X X X X X X X X X X Dana Point X X X X X X Fountain Valley X X X X X X X X X X Fullerton X X X X X X X X Garden Grove X X X X X X X X Huntington Beach X X X X X X X X X X Irvine X X X X X X La Habra X X X X X X La Palma X X X X X X X X Laguna Beach X X X X X X X X Laguna Hills X X X X X X X X Laguna Niguel X X X X X X X X X X Laguna Woods X X X X Lake Forest X X X X X X X X Los Alamitos X X X X X X X X X X Mission Viejo X X X X X X X X Newport Beach X X X X X X X X Orange X X X X X X X X Placentia X X X X Rancho Santa Margarita X X X X X X San Clemente X X X X X X San Juan Capistrano X X X X X X Santa Ana X X X X X X X X X X Seal Beach X X X X X X X X Stanton X X X X X X Tustin X X X X X X X X Villa Park X X X X X X X X Westminster X X X X X X X X X X Yorba Linda X X X X 2011-2012 Orange County Grand Jury COMPENSATION COST TRANSPARENCY TABLE 3 – Special Districts/JPAs/OCERS Responses Required for Findings (F) & Recommendations (R)
F2
Page 97
– Content & Clarity Ratings for EXECUTIVE Compensation Cost Content and Clarity for the OC cities elected officials and executives over $100,000 in base salary is improving in this 2nd year of ratings. On the other hand, there is understandably even more potential improvement possible for the Special Districts and joint power authority, which are in their 1st year of ratings. o County: The County of Orange went from a nonexistent Executive Compensation Page in 2011 to one rated excellent in 2012 for Content and Clarity. o Cities: This year in 2012, fourteen of thirty-four cities (41%) were rated excellent for Executive CCT Content and Clarity, while none were rated excellent in 2011. 2011-2012 Orange County Grand Jury COMPENSATION COST TRANSPARENCY However, twenty of the thirty-four cities were rated good, average, poor and nonexistent for Executive Compensation Cost Content and Clarity, all of whom could improve to excellent. o Special Districts and Joint Power Authority (JPA): Only three of twenty-three special districts/JPA (13%) were rated excellent for Executive Compensation Cost Content and Clarity. Nineteen of twenty-three special districts/JPA who received ratings of good, average, poor and nonexistent for Executive Compensation Cost can improve to achieve an excellent rating.26
F3
Page 98
- Content & Clarity for EMPLOYEE Compensation Cost Ratings There is the most opportunity for more transparent reporting in the Content and Clarity of Employee Compensation Cost reporting on local government websites. o County: The County of Orange was rated excellent above for their Executive Compensation Page Content and Clarity. However, the County of Orange was only rated average for Employee Compensation Cost Content and Clarity and could improve to achieve an excellent rating. o Cities: Only five of thirty-four cities (15%) were rated excellent for Employee Compensation Cost Content and Clarity. Twenty-nine of the thirty-four cities were rated good, average, poor and nonexistent for Employee Compensation Cost Content and Clarity, all of whom could improve to excellent. o Special Districts and Joint Power Authority (JPA) Only four of twenty-three special districts and joint power authority (17%) were rated excellent for Employee Compensation Cost Content and Clarity. Nineteen of the twenty-three special districts/JPA were rated good, average, poor and nonexistent for Employee Compensation Cost Content and Clarity, all of whom could improve to excellent. One of the 23 special districts/JPAs was rated “Not Applicable” due to their volunteer executive board and no paid executives. (3+19+1=23). 2011-2012 Orange County Grand Jury COMPENSATION COST TRANSPARENCY
F4
Page 99
– Transparency of Employer Pension Contribution Rates Many Orange County local government web sites do not generally post their employer pension annual contribution rates prominently to their web sites as part of their compensation cost disclosure for public disclosure. Specifically, these employer contribution percentages refer to the annual percentages of employee salary that CalPERS (California Public Employees Retirement System) or OCERS (Orange County Employee Retirement System) requires of Orange County local governments to fund their employee guaranteed pension plans. OCERS has the employer pension contribution rates buried in detailed actuarial reports and presentations on the OCERS website or requires member passwords to access these annual governmental funding rates. Thus, there is limited transparency for the public of these governmental pension contribution rates.
Recommendations 5
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R1Page 100- Access for Compensation Costs Transparency - The Grand Jury recommends that each of the sixteen Orange County cities, districts and joint power authority that were rated less than excellent for Accessibility upgrade their access to compensation costs. The access should be intuitive, readily identifiable on the web site home page and provide easy navigation within one or very few “clicks.”
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R2Page 100- Content & Clarity of EXECUTIVE Compensation Costs - The Grand Jury recommends that each of the forty-one of the fifty-seven Orange County cities, districts and joint power authority that were rated less than excellent for their Content and Clarity for their Executive and Elected Officials compensation costs page upgrade their Executive Compensation page. See
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R3Page 100- Content & Clarity of EMPLOYEE Compensation Costs - The Grand Jury recommends that the County of Orange and all Orange County cities, districts and joint power authority that were rated less than Excellent for Content and Clarity for their Employee compensation costs pages upgrade their Employee pages. See
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R4Page 100- Transparency of Employer Pension Contribution Rates - The Grand Jury recommends that all Orange County cities, districts and joint power authority, as well as the County of Orange, post their employer pension annual contribution rates prominently and transparently on their web sites. Current and recent rates would be instructive and informative. It is recognized that some already do. The Grand Jury recommends that OCERS display their member organizations annual contribution rates in a transparent way to the general public without password access on their web site. For a suggested model, see http://calpers.ca.gov and enter “public agency employer contribution search.”
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R5Page 100- Transparency of Overtime Pay and On-Call Pay in Employee Compensation Cost Reporting – The Grand Jury recommends that all Orange County cities, districts and joint power authority, as well as the County of Orange, include overtime pay and on-call pay in compensation cost reporting on their employees’ compensation pages. 2011-2012 Orange County Grand Jury COMPENSATION COST TRANSPARENCY See