04/01/2018 - 09/30/2018	$66,057.95	$3,728.80	$9,644.46	$1,360.84	$80,792.05
10/01/2018 - 03/31/2019	$66,898.42	$5,093.13	$9,767.17	$1,403.84	$83,162.56
04/01/2019 - 09/30/2019	$64,989.10	$5,326.01	$9,488.41	$1,371.14	$81,174.66
10/01/2019 - 03/31/2020	$68,682.37	$3,091.03	$10,027.63	$1,399.58	$83,200.61
04/01/2020 - 09/30/2020	$73,387.55	$1,215.98	$10,714.58	$1,454.77	$86,772.88
Total	$471,384.23	$23,876.42	$68,822.10	$9,657.58	$573,740.33

* Assumed Enrollment

As per the above table, the total retroactive impact of the 5.4% salary market review adjustment from April 1, 2017 to September 30, 2020 is estimated to be $573,740.33. A portion of the required funds have been accrued for this purpose and the required balance is budgeted within the 2020 approved salary & wage provision. It is therefore, recommended that this one-time retroactive amount be funded from existing funds within the City’s 2020 approved budget.

The table below represents the estimated impact of the salary market review adjustment on the balance of the 2020.

Estimated Variance (October 1, 2020 - December 31, 2020)

Time Period	Salary	Overtime	OMERS*	EHT	Total
10/01/2020 - 12/31/2020	$36,693.78	$1,705.46	$5,514.13	$748.79	$44,662.15
Total	$36,693.78	$1,705.46	$5,514.13	$748.79	$44,662.15

* Assumed Enrollment

The new salary schedules would be effective October 1, 2020 and would have an incremental impact on the 2021 budgeted salaries on a go-forward basis. These new rates would result in an estimated 2020 year-end variance of approximately $44,662.15. Sufficient funds are available within the corporate salary & wage provision to offset this variance and therefore, would not have an overall impact on Transit Windsor’s year -end position.

The table below includes the total on-going budget impact of the salary market review adjustment.

Estimated Budget Impact (2021)

Time Period	Salary	Overtime	OMERS*	EHT	Total
1/01/2021 - 12/31/2021	$136,178.00	$0.00	$19,555.16	$2,655.47	$158,388.63