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70 <br /> FY 2026-27 Expenditure Budget <br /> Personnel Related Cost Assumptions <br /> • Wage Adjustment - $930,000 for each 1 % <br /> Merit Performance Awards — $455,000 <br /> Increase of Employer Health Insurance Contribution - 13% or $1 .7 million <br /> • Increase of Employer Retirement Contribution Rate - 6% per LGERS rate stabilization program - $1 million <br /> • Increase to Retiree Health - 9% at $400,000 <br /> • Increase to Sheriff Separation Allowance - $250,000 <br /> f. - <br /> ORANGE COUNTY <br /> 11 NORTH CAROLINA <br />