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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.

Butte County Grand Jury • 2015-2016

How Does Butte County Employees’ Compensation Compare?

28 pages
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Findings 9 findings

F1 Page 55
Calculation of the unfunded liability is complex and unique to each municipality.
F2 Page 55
The five Cities in Butte County and the County itself have unfunded liabilities primarily due to CalPERS pension costs.
F3 Page 55
Additional unfunded liabilities exist for retiree health care, but these are not yet on the balance sheets.
F4 Page 55
Increases in a governmental entity’s unfunded liability would impact its financial status and credit rating.
F5 Page 55
Municipal contributions to CalPERS are projected to continue to rise which will result in pressure to cut services and/or require additional revenue.
F6 Page 55
The unfunded liability is likely to increase for many years before it begins to decrease.
F7 Page 64
The Emergency Services plan requiring nighttime temperatures be below 25 degrees before triggering warming shelters seems unreasonable compared to at least two other cities.
F8 Page 64
Law enforcement expenses in responding to situations involving the homeless are difficult to calculate.
F9 Page 64
The Homeless Symposium represents an excellent start for the coordination of all government and service provider efforts to address the homeless.

Recommendations 5