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HomeMy WebLinkAbout07. Finance_201808011200126379FINANCE Finance/ Accounting Purchasing Printing Services Community Facilities District-Debt Service Community Facilities District-Park Operations Rosedale Azusa Public Finance Authority Citywide Employee Ben efit 121 PROGRAM DESCRIPTION: FINANCE DEPARTMENT PROGRAM COMMENTARY 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. FY18-19 STRATEGIC GOALS: •Assist in the upgrade of the financial system. •Scan accounting and financial documents to provide convenient access and eliminate paper storage. •Adopt written department policies and procedures for each area in Finance. •Continue to focus on revenue enhancements. •Oversee implementation of citywide fee schedule and accompanying cost allocation plan. •Continue to explore staffing options and identify areas for increased efficiency. •Ensure appropriate internal controls are in place to safeguard various City assets and funds. •Continue to explore the reduction of debt service of outstanding bonds. •Develop strategies to reduce unfunded liabilities of various retirement obligations. FY 2017-18 PROGRAM HIGHLIGHTS: •Continued to provide financial support and absorb accounting duties for Successor Agency. •Corresponded with State Department of Finance regarding Recognized Obligation Payment Schedule and Loan reinstatements. •Coordinated information and responded to requests for State Controller's Office asset review. •Implemented payroll impacts from contracted Memorandum of Understandings (MOUs) and State mandates. •Realigned staffing responsibilities to improve efficiencies in various areas. •Implemented the General Fund Reserve Policy to account for catastrophic emergencies, budgetary shortfall as well as capital assets and infrastructure replacement to strengthen the long term fiscal condition of the City. •Created the lnterfund Loan Policy to account for treatment of interfund loans. •Refunded former Redevelopment Agency tax allocation bonds to realize approximately $7M over life of bonds. 122 BUDGET UNIT: DESCRIPTION Acct.# OPERATIONS 6215 Tuition Reimbursement 1045810000 Finance-Accounting REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 VARIANCE Explanation 2,500 2,500 10,500 8,000 Tuition For Asst Fin Dir & Payroll Specialist 123 FINANCE - ACCOUNTING ACTIVITY DETAIL Account Number Description 1045810000 6220 Training -Training for changes and updates related to accounting, accounts payable and payroll. 6230 Dues/Subscriptions -Membership in the Government Finance Officers Association (GFOA) and the California Society of Municipal Finance Officers (CSMFO). 6235 Meeting/Conferences -CSMFO Conference and attendance at CSMFO local chapter meetings. 6315 Auditing/ Accounting Services -Contract audit service increase from CPA firm required to perform independent review of financial information; HDL statistical packet for annual audit. 6493 Outside Services & Repairs -Provides for Maximus SB-90 State mandated claims reimbursement, Iron Mountain document storage and CINTAS shredding services. 6530 Office Supplies -Supplies such as binders, paper, tabs, toner for check printer, etc. 6850 Lease Payments -Copy machine lease at Finance-Light and Water location and Neopost mailing machine costs shared equally with Business License division. 124 BUDGET UNIT: 1045810000 FINANCE -ACCOUNTING ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 6003 Salaries/Regular 527,698 556,946 675,552 652,102 686,530 10,978 6006 Salaries/Temp & Part-Time 1,408 6,250 11,855 11,855 6033 Overtime Pay/Premium 17,423 15,457 15,859 6045 Salaries/Education 441 61 6048 Salaries/Language Pay 3,941 4,195 3,900 3,900 3,900 6063 Salaries/Jury Duty 2,100 6069 Allowances/Vehicle 3,603 7,500 3,600 (1,110) 3,600 6075 Vacation Pay-Off 35,387 11,233 6078 Sick Leave Pay-Off 29,661 2,777 6082 Lve Bank Usage 3,514 6101 PERS/Employee Contribution 31,169 33,050 47,300 37,510 48,540 1,240 6104 PERS Lump Sum 76,700 76,700 88,990 12,290 6105 PERS/Employer Contribution 61,448 65,113 15,185 15,185 14,455 (730) 6107 APPLE/Employer Contribution 235 445 445 6125 FICA/Employer Contrib/Med 9,724 9,339 11,545 10,600 12,020 475 6133 Retiree Health Premium Reimb 4,505 4,603 4,725 8,720 8,939 4,214 6140 Life Insurance Allocation 1,274 1,230 1,805 1,415 1,845 40 6155 Workers' Comp Allocation 21,747 22,824 27,045 26,935 28,250 1,205 6160 LTD Insurance Allocation 4,321 3,589 5,210 4,235 5,345 135 6165 Unemployment Allocation 597 546 790 600 825 35 6175 Benefits/Flex Plan 102,065 96,901 120,195 97,615 123,147 2,952 6180 Deferred Come/Emeloler Paid 4,965 7,613 8,970 8,635 8,970 PERSONNEL SUBTOTAL 863,481 830,374 1,002,522 981,496 1,047,656 45,134 125 BUDGET UNIT: 1045810000 FINANCE -ACCOUNTING ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 6215 Tuition Reimbursement 771 2,500 2,500 10,500 8,000 6220 Training Schools 5,090 6,078 5,000 5,000 2,000 (3,000) 6230 Dues & Subscriptions 840 760 1,300 1,300 1,810 510 6235 Meetings & Conferences 439 2,511 2,500 2,500 5,100 2,600 6240 Mileage Reimbursement 48 100 100 100 6315 Accounting/Auditing Services 55,333 63,360 46,570 46,570 47,980 1,410 6399 Professional Services/Other 39,994 99,847 60,000 60,000 56,600 (3,400) 6493 Outside Services & Repairs 14,399 23,192 3,000 3,000 4,760 1,760 6503 Books 565 565 6504 Computer Software/Licensing 119 845 500 500 400 (100) 6518 Postage 73 103 150 150 1,100 950 6527 Supplies/Computer/Small 1,528 2,500 2,500 (2,500) 6530 Office Supplies 4,281 4,923 5,000 5,000 5,000 6536 Supplies/Reprographics 481 6539 Printing, Binding & Duplicating 1,853 2,494 2,500 2,500 1,900 (600) 6563 Supplies/Special 380 296 500 500 6572 Office Furniture & Equipment 2,985 11,108 1,000 1,000 3,000 2,000 6601 Advertising Expense 225 1,843 6625 Program Expense 600 600 6850 Lease Payments 4,467 3,867 4,400 4,400 4,600 200 6915 Utilities/T eteehone 364 213 300 300 650 350 OPERATIONS SUBTOTAL 131,661 223,449 137,320 137,320 147,165 9,845 GENERAL FUND TOTAL: 995,142 1,053,823 1,139,842 1,118,816 1,194,821 54,979 126 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. FY2018-19 STRATEGIC GOALS: •Overhaul and simplification of the City's purchasing and payment processes. •Evaluation of City's warehousing operations and review of alternatives. •Expand and administer the City's purchasing card program to improve operating efficiency and reduce costs. EY2017-18 PROGRAM HIGHUGHTS: •Revision of Purchasing Policies and Procedures in accordance with Amended Ordinance. •Assisted in the implementation of a contracts management program to provide efficient contract tracking and management. 127 Account Number 1045830000 6230 6493 6551 6569 6201 6554 6563 6825 6835 PURCHASING ACTIVITY DETAIL 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 -Small Equipment repairs and services Fuel & Oil -Gasoline and oil for Central Stores delivery vehicle Small Equipment -Cell phone replacements Uniforms & Laundrv · Pending new Unifotm Supply Agreement Supplies/Custodial & Cleaning-Floor Sweep/Absorbant for warehouses Supplies/Special· Brooms & Shovels for Stores/Yard Cleanup, & Platform Ladder for Central Stores Maint & RepairNehicle -Oil Changes/Tune Ups on City Van Maint & Reoair/Eouinment · Replace leaking Hydraulic Seals on Stores Electric Walkie Forklift (Badlv needed) 128 BUDGET UNIT: 1045830000 FINANCE -PURCHASING ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 6003 Salaries/Regular 137,781 139,779 147,346 145,460 147,625 279 6006 Salaries/Temp & Part-Time 6,341 6033 Overtime Pay/Premium 90 805 6048 Salaries/Language Pay 317 6063 Salaries/Jury Duty 460 6072 Sal/Injury 387 6075 Vacation Pay-Off 1,074 4,659 6078 Sick Leave Pay-Off 6101 PERS/Employee Contribution 10,005 10,377 10,320 10,640 10,380 60 6104 PERS Lump Sum 16,732 16,732 19,035 2,303 6105 PERS/Employer Contribution 16,054 18,999 3,313 3,313 3,095 (218) 6109 PARS/Employer Contribution 7,737 7,995 7,980 8,230 8,030 50 6125 FICNEmployer Contrib/Med 2,288 2,520 2,650 2,440 2,660 10 6133 Retiree Health Premium Reimb 3,015 2,959 3,170 3,327 3,140 (30) 6140 Life Insurance Allocation 347 344 390 355 390 6155 Workers' Comp Allocation 5,680 6,145 5,870 6,055 5,905 35 6160 LTD Insurance Allocation 995 911 1,140 975 1,150 10 6165 Unemployment Allocation 135 146 180 140 185 5 6175 Benefits/Flex Plan 39,066 36,644 36,140 34,135 36,140 PERSONNEL SUBTOTAL 224,655 233,477 235,231 237,726 237,735 2,504 129 BUDGET UNIT: 1045830000 FINANCE -PURCHASING ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 6201 Uniforms & Laundry 470 434 500 500 350 (150 ) 6230 Dues & Subscriptions 314 55 185 185 185 6235 Meetings & Conferences 66 6493 Outside Services & Repairs 377 1,113 500 200 200 (300) 6530 Office Supplies 841 254 200 200 200 6551 Fuel and Oil 1,314 1,195 1,250 1,250 1,500 250 6554 Supplies/Custodial & Cleaning 7 150 100 150 6563 Supplies/Special 319 313 1,000 1,250 1,100 100 6572 Office Furniture & Equipment 414 200 400 400 6825 Maint & Repair / Vehicle 1,315 1,118 300 1,400 1,500 1,200 6835 Maint & Repair/Equipment 145 2,600 1,300 1,000 (1,600) 6845 MainUOffice Furniture & Equip 247 6915 Utilities/Teleehone 298 261 300 450 500 200 OPERATIONS SUBTOTAL 5,494 5,374 6,985 7,035 7,085 100 GENERAL FUND TOTAL: 230,149 238,851 242,216 244,761 244,820 2,604 130 Account Number 1045950000 6536 6563 FINANCE -PRINTING SERVICES ACTIVITY DETAIL Description Supplies/Reprographics -Paper for copiers and printers in City Hall and Finance Supplies/Special -Toners, special parts for copiers, etc. 131 BUDGET UNIT: 1045950000 FINANCE -PRINTING ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 6536 Supplies/Reprographics 8,470 8,287 8,500 8,500 8,500 6563 SueeliestSeecial 356 500 100 100 �400� OPERATIONS SUBTOTAL 8,827 8,287 9,000 8,600 8,600 (400 ) GENERAL FUND TOTAL: 8,827 8,287 9,000 8,600 8,600 (400) 132 BUDGET UNIT: FINANCE -CFD DEBT SERVICE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS ROSEDALE CFO 6315 Accounting/Auditing Service 2,000 2,000 2,930 2,930 2,930 6320 Fiscal Agent Fees 1,400 2,750 2,750 2,750 2,750 6345 Program Consultants 12,080 8,141 18,000 18,000 18,000 6399 Professional Services/Other 4,500 4,500 4,500 4,500 4,500 6423 Administrative Allocation 105,700 35,000 35,000 115,000 115,000 80,000 7001 Interest Expense 1,878,866 1,832,205 1,765,860 1,765,860 1,710,630 (55,230) 7005 Princieal Pa�ment 755,000 1,507,350 660,000 660,000 725,000 65,000 ROSEDAL CFO OPERATIONS SUBTOTAL 2,759,546 3,391,946 2,489,040 2,569,040 2,578,810 89,770 MOUNTAIN COVE CFD 6315 Accounting/Auditing Services 2,000 2,000 2,930 2,930 2,930 6320 Fiscal Agent Fees 2,000 1,750 1,750 1,750 1,750 6345 Program Consultants 3,500 3,500 3,500 3,500 3,500 6399 Professional Services/Other 10,400 5,325 4,500 4,500 4,500 6423 Administrative Allocation 35,000 35,000 35,000 20,000 20,000 (15,000) 7001 Interest Expense 390,855 382,656 373,560 368,760 358,360 (15,200) 7005 Principal Payment 195,000 215,000 240,000 260,000 280,000 40,000 7009 Bank Service Charge 1,750 MT. COVE CFD OPERATIONS SUBTOTAL 638,755 646,981 661,240 661,440 671,040 9,800 TRANSFERS OUT 5950 Transfer To Other Funds-Mountain Cove 585,855 639,726 613,560 (613,560) 5950 Transfer To Other Funds-Rosedale 2,744,391 2,824,674 2,425,860 (2,425,860) 5950 Transfer To Other Funds-Rosedale 32,202 111,476 67,640 (67,640) 5950 Transfer To Other Funds-Rosedale 26,790 419,582 TRANSFERS OUT SUBTOTAL 3,389,238 3,995,458 3,107,060 (3,107,060) CFD DEBT SERVICE TOTAL: 6,787,540 8,034,385 6,257,340 3,230,480 3,249,850 (3,007,490) 133 BUDGET UNIT: FINANCE -CFD PARK OPERATIONS-ROSEDALE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 3725420000 PARK OPERATIONS 6003 Salaries/Regular 39,539 63,121 107,320 107,620 94,540 (12,780) 6006 Salaries/Temp & Part-Time 5,399 16,741 23,175 36,510 24,070 895 6033 OT/Premium 243 607 1,640 6048 Salaries/Language Pay 220 360 1,180 6063 Salaries/Jury Duty 82 6069 AllowanceNehicle 540 475 (540) 6075 Vacation Payoff 406 3,579 1,442 6078 Sick Leave Payoff 1,549 6101 PERS/Employee Contribution 2,852 4,525 7,825 7,695 6,905 (920) 6104 PERS Lump Sum 11,873 15,378 12,800 927 6105 PERS/Employer Contribution 4,621 7,147 2,220 1,622 2,155 (65) 6107 Apple Pay 44 543 765 665 800 35 6109 PARS/Employer Contribution 2,846 2,790 2,225 4,760 (2,225) 6125 FICA/Employer Contrib/Med 88 506 2,240 1,170 2,055 (185) 6140 Life Insurance Allocation 96 110 290 950 255 (35) 6155 Workers' Comp Allocation 1,812 3,240 5,380 5,925 4,895 (485) 6160 LTD Insurance Allocation 278 307 835 635 735 (100) 6165 Unemployment Allocation 43 77 160 145 140 (20) 6175 Benefits/Flex Plan 7,746 12,900 23,700 18,280 23,285 (415) 6180 Deferred Comp/Emplo�er Paid 665 681 1,430 930 1,215 {215) Subtotal 66,900 117,315 189,978 208,571 173,850 (16,128) 3725410000 ADMINISTRATION 6003 Salaries/Regular 16,278 14,610 14,610 6069 AllowanceNehicle 446 360 360 6075 Vacation Payoff 4,281 6078 Sick Leave Payoff 1,549 6101 PERS/Employee Contribution 836 1,045 1,045 6104 PERS Lump Sum 1,955 1,955 6105 PERS/Employer Contribution 727 340 340 6109 PARS/Employer Contribution 1,662 2,045 2,045 6125 FICA/Employer Contrib/Med 84 240 240 134 BUDGET UNIT: FINANCE -CFD PARK OPERATIONS-ROSEDALE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6140 Life Insurance Allocation 34 40 40 6155 Workers' Comp Allocation 685 600 600 6160 LTD Insurance Allocation 178 115 115 6165 Unemployment Allocation 20 15 15 6175 Benefits/Flex Plan 1,403 1,615 1,615 6180 Deferred CometEmelo�er Paid 245 215 215 Subtotal 28,428 23,195 23,195 PERSONNEL SUBTOTAL 66,900 117,315 189,978 236,999 197,045 7,067 135 BUDGET UNIT: FINANCE -CFO PARK OPERATIONS-ROSEDALE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 3725420000 PARK OPERATIONS 6423 Administrative Allocation 107,298 96,383 40,000 40,000 (56,383) 6493 Outside Services & Repairs 113,384 147,907 105,800 105,800 105,800 6530 Office Supplies 8 100 100 100 6554 Supplies/Custodial & Cleaning 883 3,674 2,280 2,280 2,280 6560 Repair Parts 3,288 10,480 3,800 3,800 3,800 6563 Supplies/Special 1,054 2,364 6566 Small Tools 601 6825 Lease 11,016 11,016 11,016 6904 Utilities/Other 20,190 20,190 20,190 OPERATIONS SUBTOTAL 118,610 272,332 239,569 183,186 183,186 (56,383) TRANSFERS OUT 5950 Transfer To Other Funds 332,600 332,600 332,600 331,685 {915} TRANSFERS OUT SUBTOTAL 332,600 332,600 332,600 331,685 (915) ROSEDALE CFO MAINTENANCE FUND TOTAL: 185,510 722,248 762,147 752,785 711,916 (50,231) 136 BUDGET UN.IT: FINANCE -APFA DEBT SERVICE -Various Orgkey ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS APFA-DEBT SERVICE/2003 CIP COPS 6610 Bond Administration 4,625 4,600 4,625 4,625 4,625 7001 Interest Expense 87,351 85,384 65,590 65,590 57,337 (8,253) 7005 Princieal Patments 265,000 275,000 285,000 285,000 300,000 15,000 SUBTOTAL 356,976 364,984 355,215 355,215 361,962 6,747 APFA-DEBT SERVICE/2006 WATER CIP BONDS 7001 Interest Expense 2,555,738 7005 Princieat Palments 1,090,000 SUBTOTAL 3,645,738 OPERATIONS SUBTOTAL 4,002,714 364,984 355,215 355,215 361,962 6,747 APFA DEBT SERVICE FUND TOTAL: 4,002,714 364,984 355,215 355,215 361,962 6,747 137 PROGRAM DESCRIPTION: CITYWIDE PROGRAM COMMENTARY 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. FY18-19 STRATEGIC GOALS: •Identify and improve long-term revenue resources. •Determine efficiency of pooled services to provide cost savings. •Attain cost-saving measures to ensure City's fiscal sustainability. 138 Account Number 1090000000 6003 6108 6133 6199 6399 6670 6760 6823 6825 7001 7070 CITYWIDE ACTIVITY DETAIL Description Salary/Area D -Salary costs for Area D coordinator. Reimbursed with Federal funds. PARS Administration Fees -Administration costs for four Public Agency Retirement System (PARS) programs offered by the City Retiree Health Premium -Annual premium paid for retiree health benefits through CALPERS. Benefits/ Other -Cost for PARS early retirement program. 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. LeaseNehicles -General Fund portion of leased fleet vehicles. Ma int & RepairNehicle -General Fund portion of maintenance costs for City-owned and leased vehicles. Interest Expense -Interest on loans from Electric and Price Family Propertl Tax Administration -Annual payment to County of LA for property Tax administration. 139 BUDGET UNIT: 1090000000 CITYWIDE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 6095 Salary Savings (331,904) (331,904) 331,904 6003 Salary -Area D (Reimbursed) 26,850 (26,850) 6108 PARS Administration Fees 30,000 64,400 32,500 32,500 32,500 6133 Retiree Health Premium Reimb 427,194 483,589 500,000 511,795 9,949 (490,051) 6199 Benefits/Other 118,635 134,540 172,320 30,415 172,320 PERSONNEL SUBTOTAL 602,679 655,679 372,916 242,806 214,769 (158,147) OPERATIONS 6301 Legal Fees 2,864 40,294 59,882 177,305 (59,882) 6230 Dues & Subscriptions 41,673 47,955 47,955 49,095 1,140 6399 Professional Services/Other 19,760 38,507 15,400 32,060 10,500 (4,900) 6493 Outside Services & Repair 5,121 11,315 38,000 38,000 55,305 17,305 6499 Cont Svcs & Fees 4,500 4,500 (4,500) 6539 Printing, Binding, Duplicating 5,368 5,445 6601 Advertising Expn 1,077 1,974 6610 Bond Admin 1,850 6670 IT Allocation 848,814 848,663 922,341 922,341 1,007,770 85,429 6760 Insurance Allocation 916,588 1,337,102 2,502,002 2,502,002 1,216,575 (1,285,427) 6823 LeaseNehicles 38,065 28,078 46,176 46,176 48,000 1,824 6825 Maint & RepairNehicle 21,507 30,451 15,000 15,000 15,000 6904 Utilities/Other 1,425 1,164 1,500 1,500 1,500 7001 Interest Expense-L&W 26,750 38,200 38,200 38,200 38,200 7005 Principal-L&W 571,429 571,429 571,429 7070 Property Tax Administration 57,639 60,852 60,000 66,515 68,000 8,000 7045 Other Agency Contributions 3,915 3,915 3,915 7099 Miscellaneous 3,688 13,262 100,000 65,000 50,000 (50,000) OPERATIONS SUBTOTAL 1,950,517 2,496,979 4,426,300 4,531,898 3,135,288 (1,291,012) TRANSFERS IN & OUT 5950 Transfer To Other Funds 4,631,020 5,414,438 5,916,852 5,916,852 7,205,670 1,288,818 5951 Transfer To APFA 361,395 366,095 355,215 355,215 361,962 6,747 TRANSFERS OUT SUBTOTAL 4,992,415 5,780,533 6,272,067 6,272,067 7,567,632 1,295,565 140 BUDGET UNIT: Acct. # DESCRIPTION CITY-WIDE TOTAL 1090000000 ACTUAL 15-16 7,545,611 ACTUAL 16-17 8,933,191 CITYWIDE REVISED YEAR END EST ADOPTED 17-18 11,071,283 17-18 18-19 VARIANCE 11,046,771 10,917,688 (153,595) 141 BUDGET UNIT: 4190000000 FINANCE -EMPLOYEE BENEFIT FUND ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 6075 Vacation Pay-Off 1,066,637 871,616 1,095,900 1,133,205 1,100,000 4,100 6078 Sick Leave Pay-Off 366,571 472,194 1,154,100 1,209,910 400,000 (754,100) 6133 Retiree Health Premium Reimb 61,029 80,232 77,500 77,500 666,080 588,580 PERSONNEL SUBTOTAL 1,494,237 1,424,042 2,327,500 2,420,615 2,166,080 (161,420) EMPLOYEE BENEFIT FUND TOTAL 1,494,237 1,424,042 2,327,500 2,420,615 2,166,080 (161,420) 142