“Fact finding”, as used herein, shall include the identification of the major issues in the dispute, review of the positions of the parties, and the resolution of factual differences. Where an impasse has been reached in negotiations, the Impasse Panel shall meet with the parties and shall make written findings of fact and recommendations for the solution of the dispute. The panel, in making its findings and recommendations shall take into consideration, among other pertinent factors:wages and fringe benefits paid other City employees; wages and fringe benefits paid for like work by private employers in the City of Baltimore; the value of other benefits available to or received by City employees as compared with private employees in the City of Baltimore; cost of living data; and the availability of funds. Copies of such findings and recommendations shall be sent to the employer and the employee organization or organizations. Nothing herein contained shall be construed as prohibiting the Impasse Panel from mediating the dispute at any time after it is referred to it prior to the issuance of its recommendations. City Code, 1976/83, art. 1, §128(b)(1st, 2nd pars.) Ord. 68-251