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HomeMy WebLinkAbout6. Administrative ServicesCITY OF AZUSA ADMINISTRATIVE SERVICES Accounting Purchasing Printing Services Community Facilities District-Debt Service Azusa Public Financing Authority Citywide Employee Benefit Personnel Services Risk Management FY 2021/22 Adopted Budget 69 ACCOUNTING PROGRAM DESCRIPTION The Accounting Division 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. FY 2021-22 STRATEGIC GOALS AND OBJECTIVES 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. 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 2020-21 ACCOMPLISHMENTS Implemented payroll impacts from contracted Memorandum of Understandings (MOUs) and State mandates. Oversaw implementation of citywide fee schedule. Explored revenue enhancements including assisting with the placement of Measure Z on the ballot. Restructured Accounting organizational chart to promote and support succession planning. Developed Accounting Division goals to support citywide objectives. Refinanced the City’s Pension debt saving Azusa residents $57 million over next 20 years Refinanced CFD Debt saving Mountain Cove Community Residents providing reduced annual property tax assessments. 70 1045810000 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6215 Tuition Reimbursement - 5,000 35,000 35,000 Tuition Reimbursement 6220 Training 7,000 2,000 10,000 3,000 Annual staff training and development 6315 Accounting/Audit Srvcs 49,450 49,450 52,000 2,550 Contract renewal with 5% increase 6493 Outside Services & Repairs 3,100 3,100 3,500 400 Additional OPEB consultant costs 6518 Postage 1,200 500 1,000 (200) Budget based on anticipated postage costs. 6527 Supplies/Cmpt/Small Equip 500 2,500 1,000 500 Budget based on forecasted equipment requirements for FY2122. 6563 Supplies/Special 400 200 300 (100) Cost for check stock 6572 Office Furniture & Equipment 10,000 6,000 5,000 (5,000) Some office equipments were purchased in current fiscal year 6625 Program Expense 600 - - (600) No program expense anticipated for FY2122 6850 Lease Payments 4,000 4,350 5,000 1,000 Equipment lease 6915 Utilities/Telephone 325 240 300 (25) Utility & Phone Expenses ACCOUNTING DETAILED VARIANCE EXPLANATION 71 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6003 Salaries/Regular 638,543 570,468 672,890 569,305 704,480 31,590 6006 Salaries/Temp & Part-Time 9,739 43,736 - 31,527 - - 6012 Salaries/Comp-Time 5,231 2,068 - 3,231 - - 6015 Salaries/Vacation 38,923 36,058 - 19,091 - - 6024 Salaries/Sick Leave 32,886 30,101 - 20,755 - - 6027 Salaries/Bereavement 2,827 1,497 - 3,636 - - 6033 Overtime Pay/Premium 1,905 4,849 - 15,325 - - 6048 Salaries/Language Pay 4,888 5,973 4,920 7,996 6,825 1,905 6069 Allowances/Vehicle 3,600 2,003 1,800 1,270 1,800 - 6075 Vacation Pay-Off 24,104 23,050 25,000 21,615 25,000 - 6078 Sick Leave Pay-Off 4,899 1,351 3,000 4,282 4,500 1,500 6101 PERS/Employee Contribution 40,763 32,736 47,240 42,512 48,330 1,090 6104 PERS Lump Sum 88,051 105,306 107,134 102,165 - (107,134) 6105 PERS/Employer Contribution 25,964 30,632 22,640 22,371 23,150 510 6107 APPLE/Employer Contribution 365 1,681 - 1,227 - - 6125 FICA/Employer Contrib/Med 11,958 11,525 11,800 10,974 12,400 600 6133 Retiree Health Premium Reimb 6,047 9,109 - 10,271 10,780 10,780 6140 Life Insurance Allocation 1,763 1,705 1,980 1,692 2,070 90 6155 Workers' Comp Allocation 29,500 28,668 27,195 26,799 28,535 1,340 6160 LTD Insurance Allocation 5,777 5,008 5,235 4,889 5,485 250 6165 Unemployment Allocation 722 702 810 666 850 40 6175 Benefits/Flex Plan 105,392 91,442 149,400 101,010 141,900 (7,500) 6180 Deferred Comp/Employer Paid 9,222 9,545 11,338 10,203 12,600 1,262 PERSONNEL SUBTOTAL 1,093,070 1,049,212 1,092,382 1,032,811 1,028,705 (63,677) OPERATIONS 6215 Tuition Reimbursement - 2,260 - 5,000 35,000 35,000 6220 Training Schools 1,980 2,395 7,000 2,000 10,000 3,000 6230 Dues & Subscriptions 1,554 998 1,500 1,500 1,500 - 6235 Meetings & Conferences 2,264 4,190 6,000 1,500 6,000 - 6240 Mileage Reimbursement 266 - 200 50 200 - 6315 Accounting/Auditing Services 50,975 49,450 49,450 49,450 52,000 2,550 6399 Professional Services/Other 46,160 12,510 65,000 37,345 65,000 - 6493 Outside Services & Repairs 2,781 6,047 3,100 3,100 3,500 400 6503 Books 559 38 200 300 200 - 6504 Computer Software/Licensing - - 400 - 400 - 6518 Postage 30 6,147 1,200 500 1,000 (200) 6527 Supplies/Computer/Small - - 500 2,500 1,000 500 6530 Office Supplies 3,234 4,681 5,000 5,000 5,000 - 6539 Printing, Binding & Duplicating 2,749 11,544 3,000 2,000 3,000 - 6563 Supplies/Special 7 79 400 200 300 (100) 6572 Office Furniture & Equipment 6,483 - 10,000 6,000 5,000 (5,000) 6601 Advertising Expense 622 3,354 300 300 300 - 6625 Program Expense - - 600 - - (600) 6850 Lease Payments 3,130 2,290 4,000 4,350 5,000 1,000 6915 Utilities/Telephone 303 194 325 240 300 (25) OPERATIONS SUBTOTAL 123,097 106,244 158,175 121,335 194,700 36,525 GENERAL FUND TOTAL:1,216,167 1,155,456 1,250,557 1,154,146 1,223,405 (27,152) 1045810000 EXPENDITURE DETAL ACCOUNTING 72 PURCHASING  PROGRAM DESCRIPTION  The Purchasing division of the Administrative Services Department is responsible for  providing centralized City‐wide purchasing and warehousing. Purchasing 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.     FY 2021‐22 STRATEGIC GOALS AND OBJECTIVES  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. FY 2020‐21 ACCOMPLISHMENTS  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. 73 1045830000 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6504 Dues & Subscriptions 7,375 7,375 3,875 (3,500) Implementation fee only requried for year on. On-going only annual fee. 6563 Supplies/Special 1,075 1,075 1,200 125 Additional Forklift Recertification Needed. 6572 Office Furniture & Equipment 2,100 2,100 1,500 (600) One time Purchases FY 20/21 completed. 6835 Maint & Repair/Equipment 1,000 1,000 1,800 800 One Time Purchases -Rolling Platform Ladder for Central Stores PURCHASING DETAILED VARIANCE EXPLANATION 74 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6003 Salaries/Regular 130,914 134,667 149,200 135,887 159,200 10,000 6006 Salaries/Temp & Part-Time - - - - 27,330 27,330 6012 Salaries/Comp-Time 3,570 3,613 - 5,708 - - 6015 Salaries/Vacation 7,159 6,177 - 4,896 - - 6024 Salaries/Sick Leave 4,361 1,294 - 3,875 - - 6033 Overtime Pay/Premium 521 639 - 689 - - 6048 Salaries/Language Pay - 379 - 1,188 1,200 1,200 6075 Vacation Pay-Off 22,217 3,599 5,000 5,935 6,000 1,000 6101 PERS/Employee Contribution 10,468 10,262 10,265 10,657 10,860 595 6104 PERS Lump Sum 18,835 20,404 23,290 22,209 - (23,290) 6105 PERS/Employer Contribution 3,380 4,142 4,925 5,220 5,205 280 6109 PARS/Employer Contribution 8,079 5,434 5,505 5,491 5,720 215 6125 FICA/Employer Contrib/Med 2,665 2,306 2,690 2,402 3,245 555 6133 Retiree Health Premium Reimb 5,940 5,572 6,300 5,500 5,775 (525) 6140 Life Insurance Allocation 367 402 435 417 465 30 6155 Workers' Comp Allocation 5,959 5,862 5,970 6,109 7,510 1,540 6160 LTD Insurance Allocation 1,102 1,112 1,160 1,150 1,240 80 6165 Unemployment Allocation 161 140 185 145 220 35 6175 Benefits/Flex Plan 36,195 36,656 36,140 35,108 36,140 - PERSONNEL SUBTOTAL 261,893 242,660 251,065 252,587 270,110 19,045 OPERATIONS 6201 Uniforms & Laundry 477 411 700 430 700 - 6230 Dues & Subscriptions 60 260 190 190 190 - 6235 Meetings & Conferences 40 983 2,000 - 2,000 - 6493 Outside Services & Repairs - 153 200 200 200 - 6504 Computer Software / Licenses - - 7,375 7,375 3,875 (3,500) 6527 Supplies/Computer/Small Equipment 433 - - - - - 6530 Office Supplies 328 510 300 300 300 - 6551 Fuel and Oil 866 385 1,500 700 1,500 - 6554 Supplies/Custodial & Cleaning - 192 650 200 650 - 6563 Supplies/Special 997 21 1,075 300 1,200 125 6572 Office Furniture & Equipment - 409 2,100 2,100 1,500 (600) 6825 Maint & Repair / Vehicle 298 745 1,500 900 1,500 - 6835 Maint & Repair/Equipment 502 2,243 1,000 1,000 1,800 800 6915 Utilities/Telephone 326 324 500 340 500 - OPERATIONS SUBTOTAL 4,327 6,636 19,090 14,035 15,915 (3,175) CAPITAL OUTLAY 7140 Equipment & Machinery 36,587 - - - - - CAPITAL OUTLAY SUBTOTAL 36,587 - - - - - GENERAL FUND TOTAL:302,808 249,295 270,155 266,622 286,025 15,870 1045830000 EXPENDITURE DETAIL PURCHASING 75 1045950000 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6536 Supplies/Reprographics 8,500 8,760 8,750 250 Anticipated supplies need for FY2122 PRINTING SERVICES DETAILED VARIANCE EXPLANATION 76 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE OPERATIONS 6536 Supplies/Reprographics 7,547 5,796 8,500 8,760 8,750 250 6563 Supplies/Special - 93 100 100 100 - OPERATIONS SUBTOTAL 7,547 5,889 8,600 8,860 8,850 250 GENERAL FUND TOTAL: 7,547 5,889 8,600 8,860 8,850 250 1045950000 EXPEDNITURE DETAIL PRINTING SERVICES 77 CFD/APFA DEBT SERVICE AND MAINTENANCE PROGRAM DESCRIPTION The Community Facilities District (CFD) and Azusa Public Financing Authority (APFA) budget  sections of the Finance Division reflect the special district and debt management  responsibilities of the Division. The annual budget for the administrative activities of the  established Mountain Cove, Rosedale, and Public Safety CFDs, as well as the administrative  and debt service requirements of the APFA, are included in this section. 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.  FY 2021‐22 STRATEGIC GOALS AND OBJECTIVES  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. FY 2020‐21 ACCOMPLISHMENTS Refunded Rosedale CFD bonds to provide cost savings to Rosedale property owners. 78 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE OPERATIONS ROSEDALE IA1 CFD 7005 Principal Payment 1,340,000 - 680,000 587,000 925,000 245,000 ROSEDALE IA1 CFD OPERATIONS SUBTOTAL 1,340,000 - 680,000 587,000 925,000 245,000 ROSEDALE ADMINISTRATIVE EXPENSE FUND 6315 Accounting/Auditing Service 3,020 3,115 3,020 3,020 3,020 - 6320 Fiscal Agent Fees 1,400 5,500 2,750 2,750 2,750 - 6345 Program Consultants 12,375 - 18,000 9,950 9,000 (9,000) 6399 Professional Services/Other - 30 4,500 804 - (4,500) 6423 Administrative Allocation 115,000 115,000 - - - - SUBTOTAL 131,795 123,645 28,270 16,524 14,770 (13,500) ROSEDALE ADMINISTRATIVE EXPENSE FUND 6423 Administrative Allocation - - 115,000 120,476 90,000 (25,000) SUBTOTAL - - 115,000 120,476 90,000 (25,000) ROSEDALE INTEREST ACCOUNT 7001 Interest Expense 1,700,634 823,519 1,426,095 1,189,575 1,155,500 (270,595) SUBTOTAL 1,700,634 823,519 1,426,095 1,189,575 1,155,500 (270,595) MOUNTAIN COVE CFD 6315 Accounting/Auditing Services 3,020 3,115 3,020 3,020 3,020 - 6320 Fiscal Agent Fees - - 1,750 1,750 1,750 - 6345 Program Consultants 7,200 - 3,500 8,450 8,450 4,950 6399 Professional Services/Other 1,750 8,331 4,500 780 780 (3,720) 6423 Administrative Allocation 20,000 20,000 20,000 20,000 20,000 - 7001 Interest Expense 363,556 352,336 352,336 339,454 324,719 (27,617) 7005 Principal Payment 260,000 280,000 305,000 305,000 335,000 30,000 MT. COVE CFD OPERATIONS SUBTOTAL 655,526 663,782 690,106 678,454 693,719 3,613 ROSEDALE IA2 CFD 6315 Accounting/Auditing Service - - - 3,020 3,020 3,020 6320 Fiscal Agent Fees - - - - 2,750 2,750 6345 Program Consultants - - - 6,000 9,000 9,000 6399 Professional Services/Other - - - 506 - - 6423 Administrative Allocation - - - 61,974 50,000 50,000 7001 Interest Expense - 193,734 671,434 671,434 943,925 272,491 7005 Principal Payment - - 340,000 340,000 85,000 (255,000) ROSEDALE IA2 CFD OPERATIONS SUBTOTAL - 193,734 1,011,434 1,082,934 1,093,695 82,261 PUBLIC SAFETY CFD 6345 Program Consultants - - - 1,500 1,500 1,500 6423 Administrative Allocation - - - 1,500 1,500 PUBLIC SAFETY CFD OPERATIONS SUBTOTAL - - - 1,500 3,000 3,000 TRANSFERS OUT 5950 Transfer To Other Funds-Mountain Cove - - - - - - 5950 Transfer To Other Funds-Rosedale, CFD 4,434,271 9,193,943 - - - - 5950 Transfer To Other Funds-Rosedale, RFD 3,369,003 4,323 - - - - 5950 Transfer To Other Funds-Rosedale, Admin 413 4,783 - - - 5950 Transfer To Other Funds-Mtn. Cove, School Red 12,449 18 - - - - TRANSFERS OUT SUBTOTAL 7,816,136 9,203,067 - - - - CFD DEBT SERVICE TOTAL:11,644,090 11,007,747 3,950,905 3,676,463 3,975,684 24,779 COMMUNITY FACILITIES DISTRICT (CFD) DEBT SERVICE EXPENDITURE DETAIL 79 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 3725420000 PARK OPERATIONS 6003 Salaries/Regular 85,693 100,051 99,530 91,341 104,045 4,515 6006 Salaries/Temp & Part-Time 34,745 17,837 26,255 12,785 28,400 2,145 6015 Salaries/Vacation 3,844 2,411 - 3,824 - - 6024 Salaries/Sick Leave 2,485 2,159 - 7,778 - - 6027 Salaries/Bereavement - 455 - -- - 6033 OT/Premium 939 225 - 1,793 - - 6045 Salaries/Education - - 3,720 3,069 3,000 (720) 6048 Salaries/Language Pay 768 620 - 1,202 1,200 1,200 6063 Salaries/Jury Duty 83 - - - - - 6072 Salaries/Injury 1,032 1,347 - 1,199 - - 6075 Vacation Payoff 2,492 3,479 2,500 2,860 - (2,500) 6101 PERS/Employee Contribution 6,949 8,086 7,195 7,725 7,340 145 6104 PERS Lump Sum 14,599 15,065 16,336 15,579 - (16,336) 6105 PERS/Employer Contribution 4,127 4,082 3,810 3,873 3,525 (285) 6107 Apple Pay 539 323 985 310 330 (655) 6109 PARS/Employer Contribution 3,610 4,287 - 4,521 4,440 4,440 6125 FICA/Employer Contrib/Med 1,186 1,150 2,260 1,219 2,385 125 6140 Life Insurance Allocation 241 315 300 302 315 15 6155 Workers' Comp Allocation 5,248 5,405 5,335 4,995 5,610 275 6160 LTD Insurance Allocation 730 832 775 826 810 35 6165 Unemployment Allocation 121 128 150 123 160 10 6175 Benefits/Flex Plan 19,036 25,261 27,900 26,512 27,900 - 6180 Deferred Comp/Employer Paid 675 974 2,040 6,852 2,400 360 Subtotal 189,141 194,492 199,091 198,688 191,860 (7,231) 3725410000 ADMINISTRATION 6003 Salaries/Regular 13,333 30,041 24,000 30,000 24,000 - 6015 Salaries/Vacation 962 231 - 114 - - 6024 Salaries/Sick Leave 316 381 - 314 - - 6069 Allowance/Vehicle 360 690 540 540 540 - 6075 Vacation Payoff - 6,775 - - - - 6101 PERS/Employee Contribution (62) 85 1,685 11 100 (1,585) 6104 PERS Lump Sum - 2,319 3,810 3,633 - (3,810) 6105 PERS/Employer Contribution 1,201 2,918 800 7,470 2,385 1,585 6125 FICA/Employer Contrib/Med 234 566 390 1,105 400 10 6140 Life Insurance Allocation 32 74 70 174 70 - 6155 Workers' Comp Allocation 584 1,226 980 2,885 980 - 6160 LTD Insurance Allocation 115 260 185 574 185 - 6165 Unemployment Allocation 15 36 25 69 25 - 6175 Benefits/Flex Plan 1,617 3,359 2,520 7,473 2,880 360 6180 Deferred Comp/Employer Paid 396 766 325 1,641 594 269 Subtotal 19,105 49,726 35,330 56,004 32,159 (3,171) PERSONNEL SUBTOTAL 208,246 244,218 234,421 254,691 224,019 (10,402) OPERATIONS 3725420000 PARK OPERATIONS 6235 Meetings & Conferences 47 - - - - - 6423 Administrative Allocation 40,000 40,000 40,000 40,000 40,000 - 6493 Outside Services & Repairs 124,826 156,490 157,000 157,000 157,000 - 6548 Plants & Trees 438 - 500 500 500 6554 Supplies/Custodial & Cleaning 4,241 2,064 2,200 2,200 2,200 - 6560 Repair Parts 1,111 621 1,100 1,100 1,100 - 6823 Lease/Vehicle 6,085 7,463 10,000 10,000 10,000 - 6904 Utilities/Other - - 20,000 20,000 20,000 - 6915 Utilities/Telephone 16 - - - - OPERATIONS SUBTOTAL 176,765 206,637 230,800 230,800 230,800 - TRANSFERS OUT 5950 Transfer To Other Funds 331,685 348,700 319,945 319,945 320,645 700 CFD PARK OPERATIONS - ROSEDALE EXPENDITURE DETAIL 80 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE CFD PARK OPERATIONS - ROSEDALE EXPENDITURE DETAIL TRANSFERS OUT SUBTOTAL 331,685 348,700 319,945 319,945 320,645 700 ROSEDALE CFD MAINTENANCE FUND TOTAL: 716,697 799,555 785,166 805,436 775,464 (9,702) 81 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6110 FICA/Employee Contrib/Reg 1,850 ----- PERSONNEL SUBTOTAL 1,850 ----- APFA-DEBT SERVICE/2003 CIP COPS 6610 Bond Administration 2,750 4,600 4,625 4,625 -(4,625) 7001 Interest Expense 31,856 44,070 18,590 18,590 -(18,590) 7005 Principal Payments 300,000 315,000 845,000 845,000 -(845,000) SUBTOTAL 334,606 363,670 868,215 868,215 -(868,215) OPERATIONS SUBTOTAL 334,606 363,670 868,215 868,215 -(868,215) TRANSFERS OUT DEBT SERVICE/2006 WATER CIP BONDS 5950 Transfers To Other Funds -4,131 ---- SUBTOTAL -4,131 ---- TRANSFERS OUT SUBTOTAL -4,131 ---- APFA DEBT SERVICE FUND TOTAL: 336,456 367,801 868,215 868,215 -(868,215) 7150000000 EXPENDITURE DETAIL APFA DEBT SERVICE 82 CITYWIDE    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.  FY 2021‐22 STRATEGIC GOALS AND OBJECTIVES  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. 83 1090000000 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6230 Dues & Subscriptions 54,080 52,000 53,000 (1,080) Discounted membership fee 6235 Meetings & Conferences 2,400 400 - (2,400) Removed conferences 6315 Accounting/Audit Srvcs 1,200 1,050 1,100 (100) 5% contract services increase 6399 Professional Services/Other 40,000 40,000 - (40,000) HDL Admin 6493 Outside Services & Repairs 149,500 149,500 156,975 7,475 Security Guard Service Contract Increase 6823 Lease/Vehicles 46,045 45,800 45,800 (245) Actual vehicle lease amount for FY2122 6825 Maint & Repair/Vehicle 26,307 - - (26,307) Budget at the department level 6904 Utilities/Other 1,500 - - (1,500) Budget at the department level 7001 Interest Expense - - 2,567,816 2,567,816 Added pension obligation bond in FY2122 7005 Principal - - 2,180,000 2,180,000 Added pension obligation bond in FY2122 7070 Property Tax Administration 77,573 78,792 81,150 3,577 Inflation adjustments 7071 Use Tax Administration 65,000 65,000 66,950 1,950 Inflation adjustments CITYWIDE DETAILED VARIANCE EXPLANATION 84 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6095 Salary Savings - - (2,500,000) - - 2,500,000 6108 PARS Administration Fees 30,000 30,000 30,000 30,000 30,000 - 6133 Retiree Health Premium Reimb 31,410 26,101 34,000 30,175 32,000 (2,000) 6199 Benefits/Other 178,836 284,804 235,000 235,850 247,650 12,650 PERSONNEL SUBTOTAL 240,246 340,905 (2,201,000) 296,025 309,650 2,510,650 OPERATIONS 6230 Dues & Subscriptions 51,524 50,512 54,080 52,000 53,000 (1,080) 6235 Meetings & Conferences - - 2,400 400 - (2,400) 6301 Legal Fees 452 4,934 20,000 5,000 20,000 - 6315 Accounting/Auditing Services - 1,050 1,200 1,050 1,100 (100) 6399 Professional Services/Other 43,102 99,976 40,000 40,000 - (40,000) 6423 Administrative Allocation (40,000) (20,000) - - - - 6493 Outside Services & Repair 94,064 118,959 149,500 149,500 156,975 7,475 6601 Advertising Expn - 668 - - - - 6670 IT Allocation 1,054,914 980,847 1,057,531 978,488 1,096,026 38,495 6760 Insurance Allocation 1,208,027 1,270,099 1,455,561 1,455,561 1,528,471 72,910 6823 Lease/Vehicles 31,092 33,423 46,045 45,800 45,800 (245) 6825 Maint & Repair/Vehicle 41,830 24,564 26,307 - - (26,307) 6904 Utilities/Other 891 1,048 1,500 - - (1,500) 7001 Interest Expense 84,867 58,042 - - 2,567,816 2,567,816 7005 Principal 571,429 - - - 2,180,000 2,180,000 7009 Bank Service Charge 400 - - - - - 7046 Payments to Refunding Escrow Agent 10,088 - - - - - 7070 Property Tax Administration 71,827 73,528 77,573 78,792 81,150 3,577 7071 Use Tax Administration - - 65,000 65,000 66,950 1,950 7099 Miscellaneous 20,476 19,227 50,000 50,000 50,000 - OPERATIONS SUBTOTAL 3,244,983 2,731,316 3,046,697 2,921,591 7,847,288 4,800,591 TRANSFERS IN & OUT 5950 Transfer To Other Funds 5,654,318 6,602,962 7,048,906 7,048,906 7,197,365 148,459 5951 Transfer To APFA 361,962 363,696 868,215 868,215 - (868,215) TRANSFERS OUT SUBTOTAL 6,016,280 6,966,658 7,917,121 7,917,121 7,197,365 (719,756) CITY-WIDE TOTAL 9,501,510 10,038,879 8,762,818 11,134,737 15,354,303 6,591,485 1090000000 EXPENDITURE DETAIL CITYWIDE 85 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6133 Retiree Health Premium Reimb 732,024 852,323 1,062,475 919,325 965,290 (97,185) PERSONNEL SUBTOTAL 732,024 852,323 1,062,475 919,325 965,290 (97,185) EMPLOYEE BENEFIT FUND TOTAL 732,024 852,323 1,062,475 919,325 965,290 (97,185) 4190000000 EXPENDITURE DETAIL EMPLOYEE BENEFIT FUND 86 PERSONNEL SERVICES PROGRAM DESCRIPTION The Human Resources department strives to provide assistance to all City departments in developing a high-quality and diverse workforce that supports and sustains a productive customer-oriented, safe, and stable work environment. Personnel Services is a division of Human Resources responsible for a variety of support functions, including but not limited to benefits administration, employment records management, recruitment/testing, employer/employee relations, training, employee development, contract negotiations, and new employee orientation. FY 2021-22 STRATEGIC GOALS AND OBJECTIVES Implement new and continue existing training programs (ethics, performance evaluation, employee relations, and executive and supervisory development). Streamline & modernize personnel processes utilizing technology in order to improve accuracy and efficiency. Strengthen the working relationship with all eight Bargaining Groups by meeting, being available and responsive to representatives. FY 2020-21 ACCOMPLISHMENTS • Worked with City departments and third party administrators to ensure effective, efficient, and fiscally responsible management of insurance and benefit programs. • Worked with City departments to recruit and fill positions with the best talent available in the market place. • Took lead in supporting City employees navigate the challenges of the COVID-19 pandemic, including development and implementation of an infection mitigation plan, ensuring adequate PPE supply levels, and provided resources for emotional and financial assistance. 87 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6230 Dues & Subscriptions 2,650 2,500 3,000 350 Membership fees 6235 Meetings & Conferences 2,700 2,500 3,000 300 Annual staff development meeting 6240 Mileage Reimbursement 300 - - (300) No mileage reimbursement for FY2122 6350 Medical Services 20,000 13,000 15,000 (5,000) Forecast based on historical usage 6480 Insurance Claims Admin 1,370 - - (1,370) No need for claims administration 6493 Outside Services & Repairs 25,700 1,220 2,500 (23,200) Cost reduction on outside services 6518 Postage 1,000 1,050 1,200 200 Postage 6527 Supplies/Cmpt/Small Equip - 3,350 1,000 1,000 Supplies and small equipments 6530 Office Supplies 3,500 3,500 4,000 500 Office Supplies 6345 Fingerprinting 11,000 5,300 6,500 (4,500) Estimate for FY2122 6563 Supplies/Special 4,000 10,500 10,000 6,000 Special Supplies 6580 Merchandise for Resale 730 - - (730) None anticipated for FY2122 6815 Maint & Repair/Bldgs 25 - - (25) None anticipated for FY2122 6850 Lease Payment 5,900 3,800 5,000 (900) Lease Payments 6915 Utility/Telephone 1,060 900 1,100 40 Utility & Phone charges PERSONNEL SERVICES DETAILED VARIANCE EXPLANATION 1050921000 88 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6003 Salaries/Regular 136,405 160,523 171,560 88,454 183,560 12,000 6006 Salaries/Temp & Part Time 26,233 6,071 - 7,713 - - 6012 Salaries/Comp-Time 1,753 319 - 970 - - 6015 Salaries/Vacation 5,531 2,143 - 1,293 - - 6024 Salaries/Sick Leave 5,335 5,667 - 1,642 - - 6027 Salaries/Bereavement - 724 - 531 - - 6033 Overtime Pay/Premium 1,702 2,560 - 6,045 - - 6048 Sal/Language Pay 420 684 900 1,564 1,125 225 6069 Allowances/Vehicle 1,800 768 900 635 900 - 6075 Vacation Pay-Off 2,514 8,647 - 12,312 5,000 5,000 6078 Sick Leave Pay-Off - - - 118 - - 6101 PERS/Employee Contribution 9,089 7,692 12,195 2,912 13,050 855 6104 PERS Lump Sum 21,959 25,298 27,797 26,508 - (27,797) 6105 PERS/Employer Contribution 5,367 6,575 5,935 6,699 6,345 410 6107 Apple Pay 527 235 - 304 - - 6125 FICA/Employer Contrib/Med 2,742 3,072 2,980 1,880 3,215 235 6133 Retiree Health Premium Reimb 4,536 4,371 - 2,638 2,770 2,770 6140 Life Insurance Allocation 352 310 505 238 535 30 6155 Workers' Comp Allocation 7,095 6,272 6,935 4,234 7,425 490 6160 LTD Insurance Allocation 1,321 971 1,335 756 1,430 95 6165 Unemployment Allocation 171 162 205 111 220 15 6175 Benefits/Flex Plan 27,435 21,250 36,000 11,522 36,300 300 6180 Deferred Comp/Employer Paid 2,633 2,756 3,090 1,725 3,990 900 PERSONNEL SUBTOTAL 264,919 267,070 270,337 180,804 265,865 (4,472) OPERATIONS 6220 Training Schools 12,521 5,419 30,000 1,000 30,000 - 6230 Dues & Subscriptions 2,146 3,248 2,650 2,500 3,000 350 6235 Meetings & Conferences 2,702 348 2,700 2,500 3,000 300 6240 Mileage Reimbursement - - 300 - - (300) 6301 Legal Fees - 535 50,000 27,000 50,000 - 6350 Medical Services 13,306 11,266 20,000 13,000 15,000 (5,000) 6399 Professional Services/Other 123,058 87,537 110,000 95,000 110,000 - 6405 Commission Meetings Expense 1,500 1,375 3,000 1,200 3,000 - 6480 Insurance Claims Administration 1,369 - 1,370 - - (1,370) 6493 Outside Services & Repairs 474 569 25,700 1,220 2,500 (23,200) 6518 Postage 606 990 1,000 1,050 1,200 200 6527 Supplies/Computer/Small Equip - 6,026 - 3,350 1,000 1,000 6530 Office Supplies 1,758 3,394 3,500 3,500 4,000 500 6545 Fingerprinting 5,447 5,316 11,000 5,300 6,500 (4,500) 6563 Supplies/Special 3,774 6,066 4,000 10,500 10,000 6,000 6580 Merchandise for Resale 730 - 730 - - (730) 6601 Advertising Expense 3,860 4,348 11,000 5,000 11,000 - 6635 Oral Board Costs 2,481 2,143 3,500 600 3,500 - 6736 Employee Assistant Program 7,134 5,634 7,500 5,750 7,500 - 6815 Maint & Repair/Bldgs 25 - 25 - - (25) 6835 Maint & Repair/Equipment - - 500 500 500 - 6850 Lease Payments 4,865 4,749 5,900 3,800 5,000 (900) 6915 Utilities/Telephone 811 740 1,060 900 1,100 40 OPERATIONS SUBTOTAL 188,567 149,702 295,435 183,670 267,800 (27,635) GENERAL FUND TOTAL:453,486 416,772 565,772 364,474 533,665 (32,107) 1050921000 EXPENDITURE DETAIL PERSONNEL SERVICES 89 RISK MANAGEMENT PROGRAM DESCRIPTION Risk Management is a division of Human Resources responsible for a variety of support functions, including special projects as directed by the City Manager. The Division’s ongoing responsibilities include: workers’ compensation, liability, City and special event insurance, safety and safety training, including compliance with Occupational Safety and Health Administration (OSHA) guidelines and employee wellness programs. Risk Management also provides support in other Human Resource functions including negotiations of Memorandums of Understanding (MOUs), reclassifications, recruitment, employee relations, and research on a variety of Human Resources related issues. FY 2021-22 STRATEGIC GOALS AND OBJECTIVES • Develop a robust Citywide Safety Committee and coordinate expansion of Citywide Safety Training Programs (safety, emergency preparedness, defensive driving, etc.). • Evaluate and improve the subrogation and reinsurance claims process. • Coordinate tracking comparison of legal costs, expenses, and settlements for liability claims data base with third party administrators. • Ensure annual competitive pricing for all insurance including liability, workers’ compensation, property, and special events. FY 2020-21 ACCOMPLISHMENTS • Continued to work with City departments and third party administrators such as Carl Warren and York (to ensure effective, efficient, and fiscally responsible management of workers compensation and general liability claims.) • Continued to provide staff support and representation for the City’s membership in CAJPIA. • Continued to meet with department heads to review workers’ compensation claims and look at preventative measures related to claims. • Worked with Safety Committee and CAJPIA to implement safety training in order to reduce workers’ compensation claims. • Ensured implementation of COVID-19 infection mitigation plan to minimize illness in the workplace. • Provided resources and coordinated efforts to assist City personnel receive COVID-19 vaccinations. 90 4250923000 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6220 Training 500 - 1,000 500 Training for staff 6235 Meetings & Conferences 2,400 - - (2,400) No conference for FY2122 6399 Professional Services/Other 160,175 15,000 50,000 (110,175) Less consultants need for FY2122 6563 Supplies Special 5,000 - 10,000 5,000 Supplies need anticipated for FY2122 6710 Ins/General Liability Prem 1,134,550 1,163,547 1,185,500 50,950 Gen Lia Premiums 6715 Ins/All Risk Property Prem 576,670 551,442 554,575 (22,095) Property Lia Premiums 6720 Ins/Worker Comp Prem 488,480 488,478 543,138 54,658 Worker's Comp Premiums 6740 Claims Expense/Liability 700,000 650,000 1,000,000 300,000 Claims Expenses 6755 Claims Expense/Unemploy 25,000 50,000 50,000 25,000 Unemployment Claims RISK MANAGEMENT DETAILED VARIANCE EXPLANATION 91 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6003 Salaries/Regular 136,405 204,598 171,560 147,035 183,560 12,000 6006 Salaries/Temp & Part Time 26,233 6,071 - - - - 6012 Salaries/Comp-Time 1,753 319 - 970 - - 6015 Salaries/Vacation 5,531 2,143 - 1,293 - - 6024 Salaries/Sick Leave 5,335 5,667 - 1,642 - - 6027 Salaries/Bereavement - 724 - 531 - - 6033 Overtime Pay/Premium 1,731 2,447 - 6,045 - - 6047 Sal/Bonus - 5,976 - 464 - - 6048 Salaries/Language Pay 420 683 900 1,185 1,125 225 6069 Auto Allowance 1,800 1,222 900 1,658 900 - 6075 Vacation Pay-Off 2,514 8,647 1,000 12,312 5,000 4,000 6078 Sick Leave Pay-Off - - - 118 - - 6101 PERS/Employee Contribution 9,088 10,542 12,195 7,004 13,050 855 6104 PERS Lump Sum 21,959 25,315 27,797 26,508 - (27,797) 6105 PERS/Employer Contribution 14,371 23,998 5,935 8,697 6,345 410 6107 Apple Pay 527 235 - - - - 6125 FICA/Employer Contrib/Med 2,743 3,706 2,980 2,662 3,215 235 6140 Life Insurance Allocation 352 404 505 380 535 30 6155 Workers' Comp Allocation 7,096 7,898 6,935 6,254 7,425 490 6160 LTD Insurance Allocation 1,321 1,298 1,335 1,292 1,430 95 6165 Unemployment Allocation 171 202 205 167 220 15 6175 Benefits/Flex Plan 27,435 27,264 36,000 17,287 36,300 300 6180 Deferred Comp/Employer Paid 2,633 3,689 3,090 2,996 3,990 900 PERSONNEL SUBTOTAL 269,417 343,047 271,337 246,499 263,095 (8,242) OPERATIONS 6220 Training Schools 774 - 500 - 1,000 500 6230 Dues & Subscriptions 1,373 845 2,000 - 2,000 - 6235 Meetings & Conferences 2,424 279 2,400 - -(2,400) 6399 Prof Svcs/Other 5,272 167,626 160,175 15,000 50,000 (110,175) 6530 Office Supplies 43 - - - - - 6563 Supplies/Special 283 2,175 5,000 - 10,000 5,000 6710 Ins/General Liability Premiums 1,048,761 1,099,156 1,134,550 1,163,547 1,185,500 50,950 6715 Ins/All Risk Property Premiums 426,691 463,229 576,670 551,442 554,575 (22,095) 6720 Ins/Workers Comp Premiums 408,600 444,071 488,480 488,478 543,138 54,658 6740 Claims Expense/Liability 516,291 1,245,554 700,000 650,000 1,000,000 300,000 6745 Claims Expense/Workers Comp 1,923,614 1,871,780 1,000,000 1,150,000 1,000,000 - 6755 Claims Expense/Unemployment 9,278 40,533 25,000 50,000 50,000 25,000 OPERATIONS SUBTOTAL 4,343,404 5,335,247 4,094,775 4,068,467 4,396,213 301,438 RISK MGMT. FUND TOTAL 4,612,821 5,678,295 4,366,112 4,314,966 4,659,308 293,196 4250923000 EXPENDITURE DETAIL RISK MANAGEMENT 92