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HomeMy WebLinkAbout06. Finance-FY1415_1_201409081101353783FINANCE Finance/Accounting  Purchasing  Printing Services  Community Facilities District—Debt Service Community Facilities District—Maintenance  Azusa Public Finance Authority   Citywide  Employee Benefit  87 THIS PAGE INTENTIONALLY LEFT BLANK 88 FINANCE DEPARTMENT PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Finance Department is responsible for maintaining the financial system and records of the City consistent with highest professional standards in accordance with legal requirements and generally accepted accounting principles. Major services include financial reporting, budgeting, accounting, payroll, and control of City expenditures consistent with the annual budget and the direction of the City Council. In addition, the Finance division provides staff support to the City Treasurer, maintains the accounting records of all grants funded through various federal, state and local agencies, acts as trustee for all special assessment and bond transactions and provides centralized accounts payable and receivable processing and control. STRATEGIC GOALS:  Assure completion and adoption of balanced annual City Budget by June 30.  Oversee implementation of city-wide fee schedule and accompanying cost allocation plan.  Prepare Comprehensive Annual Financial Report (CAFR) in compliance with audit standards. FY 2014-15 PROGRAM HIGHLIGHTS:  Continue to provide financial support and absorb accounting duties for Successor Agency.  Implement payroll impacts from contracted Memorandum of Understandings (MOUs).  Monitor inter-governmental budget impacts, especially at the State level.  Assist in the upgrade of the financial system.  Scan accounting and financial documents to provide convenient access and eliminate paper storage. 89 Budget Division: FINANCE - ACCOUNTING FY 14-15FY 13-14 FY 14-15 FY 13-14 Revised Adopted Revised Adopted FY 13-14 FY 14-15 FY 13-14 FY 14-15 Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Finance Director(a)0.645 0.846 $89,885 $117,870 Sr Admin Technician(b)0.650 0.650 40,665 41,365 Budget Analyst 1.000 1.000 74,195 77,905 Senior Accountant(c)1.300 1.300 110,090 110,090 Junior Accountant/Payroll Specialist 1.000 1.000 63,640 63,640 Accounts Payable Specialist 1.000 1.000 62,560 62,560 Account Specialist III 0.25 0.00 14,795 0 (a) .10 FTE CFD Rosedale, .054 FTE Senior Nutrition (b) .35 FTE Prop C (c) .05 FTE Roadway Maintenance, .10 FTE Sewer, .25 FTE Prop A, .05 FTE Engineering, .25 FTE Prop C TOTAL 5.845 5.796 $455,830 $473,430 TOTAL 0 0 $0 $0 Full Time Positions Part Time Positions 90 BUDGET UNIT:1045810000 FINANCE - ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE PERSONNEL 6003 Salaries/Regular 477,070 370,140 455,830 473,430 17,600 6006 Salaries/Temp & Part-Time 20,975 --- - 6012 Salaries/Comp-Time 610 1,000 -- - 6015 Salaries/Vacation 33,750 21,880 -- - 6024 Salaries/Sick Leave 18,005 28,830 -- - 6027 Salaries/Bereavement -2,435 -- - 6033 Overtime Pay/Premium -245 500 500 - 6045 Salaries/Education 615 425 -- - 6048 Salaries/Language Pay 5,075 4,845 4,200 3,510 (690) 6063 Salaries/Jury Duty -1,915 -- - 6069 Allowances/Vehicle -1,995 3,485 4,565 1,080 6075 Vacation Pay-Off 28,140 130 24,600 - (24,600) 6101 PERS/Employee Contribution 39,175 30,465 30,890 33,590 2,700 6105 PERS/Employer Contribution 71,545 37,060 38,100 41,830 3,730 6109 PARS/Employer Contribution 7,425 3,045 5,205 6,825 1,620 6125 FICA/Employer Contrib/Med 9,435 7,010 7,660 8,340 680 6133 Retiree Health Premium Reimb 1,340 2,755 4,205 4,205 - 6140 Life Insurance Allocation 1,410 1,140 1,180 1,280 100 6155 Workers' Comp Allocation 22,540 17,340 17,655 19,260 1,605 6160 LTD Insurance Allocation 4,760 3,445 3,375 3,685 310 6165 Unemployment Allocation 590 425 530 575 45 6175 Benefits/Flex Plan 105,915 84,320 86,865 93,615 6,750 6180 Deferred Comp/Employer Paid 5,050 340 4,065 4,500 435 PERSONNEL SUBTOTAL 853,425 621,185 688,345 699,710 11,365 91 Cost 1045810000 6220 $500 6230 $500 6235 $600 6315 $52,320 6493 $14,500 6530 $4,800 6850 $1,700 Office Supplies - Supplies such as binders, paper, tabs, toner for check printer, etc. Training - Training for changes and updates related to accounting, accounts payable and payroll. Dues/Subscriptions - Membership in the Government Finance Officers Association (GFOA) and the California Society of Municipal Finance Officers (CSMFO). Meeting/Conferences - CSMFO Conference and attendance at CSMFO local chapter meetings. Auditing/ Accounting Services - Contract audit service increase from CPA firm required to perform independent review of financial information; HDL statistical packet for annual audit. Outside Services & Repairs - Provides for Maximus SB-90 State mandated claims reimbursement, Iron Mountain document storage and CINTAS shredding services. Lease Payments - Copy machine lease at Finance-Light and Water location and Neopost mailing machine costs shared equally with Business License division. FINANCE - ACCOUNTING ACTIVITY DETAIL Account Number Description 92 BUDGET UNIT:1045810000 FINANCE - ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE OPERATIONS 6220 Training Schools 690 120 500 500 - 6230 Dues & Subscriptions 765 575 700 500 (200) 6235 Meetings & Conferences 1,640 610 500 600 100 6240 Mileage Reimbursement 105 -50 50 - 6315 Accounting/Auditing Services 49,990 44,785 50,140 52,320 2,180 6493 Outside Services & Repairs 15,525 16,390 14,500 14,500 - 6504 Computer Software/Licensing - 100 300 350 50 6509 Publications/Other - 50 -- - 6518 Postage 125 5 50 - (50) 6521 Messenger Service 60 60 50 50 - 6527 Supplies/Computer/Small 225 630 -- - 6530 Office Supplies 4,605 3,820 4,800 4,800 - 6539 Printing, Binding & Duplicating 1,405 940 1,500 1,500 - 6563 Supplies/Special 1,005 995 200 900 700 6569 Small Equipment - 3,995 -- - 6601 Advertising Expense - --700 700 6835 Maint & Repair/Equipment - 80 -- - 6850 Lease Payments 1,430 1,515 3,500 1,700 (1,800) 6915 Utilities/Telephone 385 495 600 600 - OPERATIONS SUBTOTAL 77,955 75,165 77,390 79,070 1,680 GENERAL FUND TOTAL: 931,380 696,350 765,735 778,780 13,045 93 THIS PAGE INTENTIONALLY LEFT BLANK 94 PURCHASING DIVISION PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Purchasing division of the Administrative Services Department is responsible for providing centralized City-wide purchasing and warehousing. This division coordinates the procurement of all equipment, supplies and services in accordance with the Municipal Code, using integrity and prudence in obtaining the lowest cost commensurate with the quality required. STRATEGIC GOALS: Overhaul and simplification of the City’s purchasing and payment processes. FY 2014-15 PROGRAM HIGHLIGHTS: Expand and administer the City’s purchasing card program to improve operating efficiency and reduce costs. Evaluation of City’s warehousing operations and review of alternatives. Adopt revised Purchasing Policies and Procedures in accordance with Amended Ordinance. 95 Budget Division: FINANCE - PURCHASING FY 13-14 FY 14-15 FY 13-14 FY 14-15 Revised Adopted Revised Adopted FY 13-14 FY 14-15 FY 13-14 FY 14-15 Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Purchasing Officer 1.00 1.00 $69,580 $71,605 Store Keeper 1.00 1.00 59,030 60,770 TOTAL 2.00 2.00 $128,610 $132,375 TOTAL 0 0 $0 $0 Full Time Positions Part Time Positions 96 BUDGET UNIT:1045830000 FINANCE - PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE PERSONNEL 6003 Salaries/Regular 172,855 119,715 128,610 132,375 3,765 6006 Salaries/Temp & Part-Time 27,785 405 -- - 6012 Salaries/Comp-Time 270 10 -- - 6015 Salaries/Vacation 11,415 6,595 -- - 6024 Salaries/Sick Leave 5,480 3,480 -- - 6033 Overtime Pay/Premium 65 --- - 6048 Salaries/Language Pay - 10 -- - 6066 Salaries/Temp & Part Time -210 -- - 6075 Vacation Pay-Off 4,015 11,140 -- - 6101 PERS/Employee Contribution 15,665 9,170 9,060 9,325 265 6105 PERS/Employer Contribution 28,365 17,300 17,610 11,610 (6,000) 6109 PARS/Employer Contribution 2,905 4,070 4,615 4,750 135 6125 FICA/Employer Contrib/Med 2,670 2,345 2,365 2,445 80 6133 Retiree Health Premium Reimb 1,355 2,650 2,795 2,805 10 6140 Life Insurance Allocation 515 345 340 350 10 6155 Workers' Comp Allocation 8,885 5,210 5,145 5,295 150 6160 LTD Insurance Allocation 1,430 985 1,000 1,030 30 6165 Unemployment Allocation 245 165 165 170 5 6175 Benefits/Flex Plan 51,000 37,595 34,440 36,145 1,705 6180 Deferred Comp/Employer Paid 540 45 -- - PERSONNEL SUBTOTAL 335,460 221,445 206,145 206,300 155 97 Cost 1045830000 6230 $225 6493 $250 6551 $2,000 6569 $500 PURCHASING ACTIVITY DETAIL Account Number Description Dues/Subscriptions - Membership dues to professional purchasing organizations: California Association of Public Purchasing Officers (CAPPO) and Los Angeles Metro Public Purchasing Agents Cooperative (LAMPPAC) Outside Services & Repairs - Equipment repairs and services Fuel & Oil - Gasoline and oil for Central Stores delivery vehicle Small Equipment - Cell phone replacements 98 BUDGET UNIT:1045830000 FINANCE - PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE OPERATIONS 6201 Uniforms & Laundry 1,060 1,035 650 650 - 6230 Dues & Subscriptions 180 205 200 225 25 6235 Meetings & Conferences 120 --- - 6240 Mileage Reimbursement 20 --- - 6493 Outside Services & Repairs -5 300 250 (50) 6518 Postage 5 --- - 6530 Office Supplies 555 755 500 500 - 6536 Supplies/Reprographics --50 50 - 6539 Printing, Binding & Duplicating 415 -100 100 - 6551 Fuel and Oil 2,555 940 1,500 2,000 500 6554 Supplies/Custodial & Cleaning 275 -300 300 - 6563 Supplies/Special 445 --- - 6569 Small Equipment -1,240 500 500 - 6572 Office Furniture & Equipment -105 200 200 - 6815 Maint & Repair/Bldgs 100 --- - 6825 Maint & Repair / Vehicle 140 470 1,250 1,000 (250) 6835 Maint & Repair/Equipment --500 500 - 6915 Utilities/Telephone 965 735 900 900 - OPERATIONS SUBTOTAL 6,835 5,490 6,950 7,175 225 GENERAL FUND TOTAL: 342,295 226,935 213,095 213,475 380 99 BUDGET UNIT: 1045950000 FINANCE - PRINTING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE OPERATIONS 6536 Supplies/Reprographics 6,180 8,085 8,000 8,000 - 6563 Supplies/Special 2,610 950 2,700 2,200 (500) OPERATIONS SUBTOTAL 8,790 9,035 10,700 10,200 (500) GENERAL FUND TOTAL:8,790 9,035 10,700 10,200 (500) 100 FINANCE DEPARTMENT CFD/APFA DEBT SERVICE and MAINTENANCE PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Community Facilities District (CFD) and Azusa Public Financing Authority (APFA) budget divisions of the Finance Department reflect the special district and debt management responsibilities of the Department. The annual budget for the administrative activities of the established Mountain Cove and the Rosedale CFDs, as well as the administrative and debt service requirements of the APFA, are included in this division. For the Rosedale CFD, the annual costs of the maintenance portion of the CFD are included as well. Maintenance costs for the Rosedale CFD will grow to include several contracts required to maintain various aspects of the Rosedale development, such as park and landscape maintenance. STRATEGIC GOALS: Ensure compliance with Rosedale Development Agreement and CFD requirements Develop cost accounting/recovery processes for Rosedale related activities Prepare and disseminate all required disclosure reports in a timely manner 101 Cost 6315 $4,100 6320 $10,000 6345 $23,500 6399 $8,500 6423 $71,400 7001 $2,712,395 7005 $650,000 Interest Expense - Interest payments on the two CFD Bond issues-Mountain Cove and Rosedale Accounting/Auditing Service - Provides for annual audited financial reports for each CFD by outside independent auditor. Fiscal Agent Fees - Provides for annual charges from Wells Fargo for Ficscal Agent services per bond indentures. Program Consultants - Provides for the services of Special District Financing & Administration and David Taussig to assist staff in administering district , calculating and collecting special taxes Professional Services/Other - Provides for legal and financial assistance and continuing disclosure services provided by Urban Futures under contract Administrative Allocation - Allocated cost for staff time necessary to administer Mountain Cove CFD and Rosedale CFD bonds. Principal Payment - Principle payments on the two CFD Bond issues-Mountain Cove and Rosedale 6370000000 / 65000000xx FINANCE - CFD DEBT SERVICE ACTIVITY DETAIL Account Number Description 102 BUDGET UNIT:FINANCE - CFD DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE OPERATIONS ROSEDALE CFD 6310 Engineering 891,100 - - - - 6315 Accounting/Auditing Service - - 2,000 2,000 - 6320 Fiscal Agent Fees 750 750 8,000 8,000 - 6345 Program Consultants - 16,710 20,000 20,000 - 6399 Professional Services/Other - - 4,500 4,500 - 6423 Administrative Allocation 2,000 35,000 35,000 35,700 700 6610 Bond Administration - - 2,000 2,000 - 7001 Interest Expense 2,555,910 2,501,255 2,357,000 2,223,815 (133,185) 7005 Principal Payment 1,217,000 5,066,700 425,000 500,000 75,000 SUBTOTAL 4,666,760 7,620,415 2,853,500 2,796,015 (57,485) MOUNTAIN COVE CFD 6315 Accounting/Auditing Services - - 2,100 2,100 - 6320 Fiscal Agent Fees - - 2,000 2,000 - 6345 Program Consultants 4,685 - 3,500 3,500 - 6399 Professional Services/Other 825 5,325 4,000 4,000 - 6423 Administrative Allocation 35,000 17,500 35,000 35,700 700 6611 Bond Issue Expense 106,200 - - - - 6612 Bond Call Premium 86,000 - - - - 7001 Interest Expense 512,380 407,430 406,005 488,580 82,575 7005 Principal Payment 8,695,000 95,000 165,000 150,000 (15,000) 7009 Bank Service Charge - - 2,000 2,000 - SUBTOTAL 9,440,090 525,255 619,605 687,880 68,275 CFD DEBT SERVICE TOTAL: 14,106,850 8,145,670 3,473,105 3,483,895 10,790 103 Budget Division: FINANCE - CFD MAINTENANCE FY 13-14 FY 14-15 FY 13-14 FY 14-15 Revised Adopted Revised Adopted FY 13-14 FY 14-15 FY 13-14 FY 14-15 Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary City Manager(a)0.20 0.10 $38,400 $19,200 Parks Maint Wrkr I 520 520 $8,820 $9,070 Finance Director(b)0.30 0.10 41,810 13,935 Director of Recreation & Family Serv (c)0.00 0.10 0 14,290 Parks Maint.Superintendent(d)0.30 0.30 26,280 26,280 (a) .60 FTE Administration, .30 FTE L&W Admin (b) .846 FTE Finance, .054 FTE Senior Nutrition (c) .90 FTE Recreation (c) .70 FTE Parks Maintenance TOTAL 0.80 0.60 $106,490 $73,705 TOTAL 520 520 $8,820 $9,070 Full Time Positions Part Time Positions 104 BUDGET UNIT:FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE PERSONNEL 6003 Salaries/Regular 63,110 82,685 106,490 73,705 (32,785) 6006 Salaries/Temp & Part-Time 11,295 9,690 8,820 9,070 250 6015 Salaries/Vacation 1,630 1,560 - - - 6024 Salaries/Sick Leave 540 185 - - - 6033 OT/Premium 220 - - - - 6045 Salaries/Education Incentive 300 195 - - - 6048 Salaries/Language Pay 60 15 - - - 6069 Allowance/Vehicle 265 2,005 1,865 1,510 (355) 6070 Allowance/Telephone 65 300 150 150 - 6075 Vacation Payoff 8,128 - - - - 6078 Sick Leave Payoff 504 - - - - 6101 PERS/Employee Contribution 5,257 6,200 6,560 6,005 (555) 6105 PERS/Employer Contribution 10,229 8,335 8,295 7,170 (1,125) 6109 PARS/Employer Contribution 3,048 3,315 4,335 5,280 945 6125 FICA/Employer Contrib/Med 1,390 1,530 1,205 1,250 45 6140 Life Insurance Allocation 177 200 220 165 (55) 6155 Workers' Comp Allocation 3,273 3,780 3,665 3,365 (300) 6160 LTD Insurance Allocation 727 855 625 560 (65) 6165 Unemployment Allocation 83 95 100 70 (30) 6175 Benefits/Flex Plan 8,687 13,260 10,290 9,690 (600) 6180 Deferred Comp/Employer Paid 925 915 1,165 840 (325) PERSONNEL SUBTOTAL 119,913 135,120 153,785 118,830 (34,955) 105 Cost 37254200xx / 3745810143 6493 $90,640 6554 $3,480 6560 $5,300 Supplies/Custodial & Cleaning - Provides for contract maintenance of buildings and restrooms Repair Parts - Provides for cost of replacement parts and materials for CFD parks, facilities and grounds FINANCE - CFD MAINTENANCE ACTIVITY DETAIL Account Number Description Outside Services & Repairs - Provides for contract maintenance of Rosedale CFD parks and grounds 106 BUDGET UNIT:FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE OPERATIONS 6301 Legal Fees 5,740 75 200 200 - 6399 Professional Services/Other 15,970 1,250 - - - 6493 Outside Services & Repairs 46,060 36,350 96,470 90,640 (5,830) 6530 Office Supplies - - 500 300 (200) 6554 Supplies/Custodial & Cleaning 1,525 495 4,080 3,480 (600) 6560 Repair Parts 525 5,880 6,250 5,300 (950) 6563 Supplies/Special 620 65 - - - 6566 Small Tools 65 - - - - 6904 Utilities/Other - 21,995 19,475 20,190 715 OPERATIONS SUBTOTAL 70,505 66,110 126,975 120,110 (6,865) TRANSFERS OUT 5950 Transfer To Other Funds 150,285 286,645 292,485 304,000 11,515 TRANSFERS OUT SUBTOTAL 150,285 286,645 292,485 304,000 11,515 ROSEDALE CFD MAINTENANCE FUND TOTAL: 340,703 487,875 573,245 542,940 (30,305) 107 Cost 6610 $9,625 7001 $2,706,515 7005 $1,300,000 Bond Administration - Cost of Trustee services and continuing disclosure services for two bond issues Interest Expense - Interest payments on two City Bond issues-2003 COPS and 2006 Water Parity Principal Payments - Principle payments on two City Bond issues-2003 COPS and 2006 Water Parity 7150000000/ 7160000000 FINANCE - APFA DEBT SERVICE ACTIVITY DETAIL Account Number Description 108 BUDGET UNIT:VARIOUS FINANCE - APFA DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE OPERATIONS APFA-DEBT SERVICE/2003 CIP COPS 6610 Bond Administration 2,000 6,475 4,625 4,625 - 7001 Interest Expense 127,590 119,650 111,040 101,850 (9,190) 7005 Principal Payments 230,000 240,000 245,000 255,000 10,000 SUBTOTAL 359,590 366,125 360,665 361,475 810 APFA-DEBT SERVICE/2006 WATER CIP BONDS 6610 Bond Administration --5,000 5,000 - 7001 Interest Expense 2,662,990 2,650,390 2,637,390 2,604,665 (32,725) 7005 Principal Payments 310,000 320,000 330,000 1,045,000 715,000 7099 Miscellaneous 26,565 (26,565) --- SUBTOTAL 2,999,555 2,943,825 2,972,390 3,654,665 682,275 OPERATIONS SUBTOTAL 3,359,145 3,309,950 3,333,055 4,016,140 683,085 APFA DEBT SERVICE FUND TOTAL: 3,359,145 3,309,950 3,333,055 4,016,140 683,085 Funding: Transfer From General Fund (359,590) (366,125) (360,665) (361,475) 810 Transfer From Light and Water (2,999,555) (2,943,825) (2,972,390) (3,654,665) 682,275 Total Funding (3,359,145) (3,309,950) (3,333,055) (4,016,140) 683,085 109 THIS PAGE INTENTIONALLY LEFT BLANK 110 CITYWIDE PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Citywide budget division of the Finance Department is utilized to provide for General Fund expenditures that apply to all Departments. The following expenses are funded through this program: retirement medical, early retirement programs, insurance premiums, vehicle maintenance services, information technology services, and other administrative expenses that are levied on the City as a whole. STRATEGIC GOALS: Determine efficiency of pooled services to provide cost savings. PROGRAM HIGHLIGHTS: A portion of the costs of Citywide programs are offset from the Enterprise funds in proportion to the benefits received by the related Enterprise. 111 Cost 1090000000 6003 $100,000 6108 $32,500 6133 $428,400 6199 $116,500 6399 $34,640 6670 $873,915 6760 $804,855 6823 $30,000 6825 $20,000 7001 $215,360 7070 $55,000 PARS Administration Fees - Administration costs for four Public Agency Retirement System (PARS) programs offered by the City. Maint & Repair/Vehicle - General Fund portion of maintenance costs for City-owned and leased vehicles. Interest Expense - Interest on loans from Electric and Price Family Property Tax Administration - Annual payment to County of LA for property Tax administration. Retiree Health Premium - Annual premium paid for retiree health benefits through CALPERS. Benefits/ Other - Cost for PARS early retirement program and additional retirement costs. Professional Services/ Other - Cost for property and sales tax services; other post-employment actuarial services IT Allocation - General Fund contributes for costs of Citywide information technology program. Balance paid by Light and Water and Sewer Funds. Insurance Allocation - General Fund portion of Citywide property and liability insurance costs. Lease/Vehicles - General Fund portion of leased fleet vehicles. CITYWIDE ACTIVITY DETAIL Account Number Description Salary/Area D - Salary costs for Area D coordinator. Reimbursed with Federal funds. 112 BUDGET UNIT:1090000000 CITYWIDE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE 6003 Salary - Area D (Reimbursed)73,600 77,485 100,000 100,000 - 6108 PARS Administration Fees 30,000 32,500 42,000 32,500 (9,500) 6133 Retiree Health Premium Reimb 344,995 413,140 452,705 428,400 (24,305) 6199 Benefits/Other - 89,895 89,900 116,500 - PERSONNEL SUBTOTAL 448,595 613,020 684,605 677,400 (33,805) OPERATIONS 6235 Meetings & Conferences - 955 - - - 6399 Professional Services/Other 1,300 63,740 14,140 34,640 20,500 6493 Outside Services & Repair - 8,040 - - - 6539 Printing, Binding, Duplicating 2,635 4,485 - - - 6670 IT Allocation 1,458,060 1,114,680 886,030 873,915 (12,115) 6760 Insurance Allocation 500,000 750,880 757,890 804,855 46,965 6823 Lease/Vehicles - 10,010 30,000 30,000 - 6825 Maint & Repair/Vehicle - 17,005 20,000 20,000 - 6827 Garage Allocation 99,820 - - - - 6904 Utilities/Other - - 2,400 2,400 - 7001 Interest Expense-L&W 15,360 13,860 15,360 15,360 - 7001 Interest Expense - 539,365 585,000 200,000 (385,000) 7070 Property Tax Administration 126,255 52,125 55,000 55,000 - OPERATIONS SUBTOTAL 2,203,430 2,575,145 2,365,820 2,036,170 (329,650) TRANSFERS OUT 5950 Transfer To Other Funds 3,946,850 4,401,165 4,191,515 4,556,925 365,410 5951 Transfer To APFA 359,495 359,650 360,665 361,475 810 TRANSFERS OUT SUBTOTAL 4,306,345 4,760,815 4,552,180 4,918,400 366,220 CITY-WIDE TOTAL 6,958,370 7,948,980 7,602,605 7,631,970 2,765 Funding: TRANSFER IN - SEWER FUND (11,500) (11,500) (6,000) (6,000)- TRANSFER IN - L&W FUND (94,660) (94,660) (94,660) (133,065)38,405 GENERAL FUND TOTAL (6,852,210) (7,842,820) (35,640) Total Funding (6,958,370)(7,948,980)2,765 (7,501,945) (7,602,605) (7,492,905) (7,631,970) 113 Cost 4190000000 6133 $46,690 FINANCE - EMPLOYEE BENEFIT FUND ACTIVITY DETAIL Account Number Description Deferred Comp/Employer Paid - Retiree annuity 114 BUDGET UNIT:4190000000 FINANCE - EMPLOYEE BENEFIT FUND DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #11-12 12-13 13-14 14-15 VARIANCE PERSONNEL 6133 Deferred Comp/Employer Paid 24,200 29,695 45,525 46,690 1,165 PERSONNEL SUBTOTAL 24,200 29,695 45,525 46,690 1,165 EMPLOYEE BENEFIT FUND TOTAL 24,200 29,695 45,525 46,690 1,165 115 THIS PAGE INTENTIONALLY LEFT BLANK 116