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HomeMy WebLinkAbout06. Administrative ServicesADMINISTRATIVE SERVICES DEPARTMENT FY 2023/24 & 2024/25 ADOPTED BUDGET CITY OF AZUSA Accounting Purchasing Printing Services Community Facilities District-Debt Services Community Facilities District-Public Safety Azusa Public Finance Authority Citywide Employee Benefits Personnel Services Risk Management Administrative Services 1    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 2023-24 STRATEGIC GOALS AND OBJECTIVES   Assist in the upgrade of the financial system.   Automate and streamline reports.  Automate the accounts payable process by implementing  a bot for the accounts payable process.   Implement new Government Account Standard Board’s pronouncements.   Perform a Citywide cost of service study.   Perform a Citywide development impact fee study.   Implement an effective Biennial Budget and ensure the department is focusing on long term  planning and operation efficiencies.   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 2024-25 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.   Implement new Government Account Standard Board’s pronouncements.   Adopt written department policies and procedures for each area in Finance.  Administrative Services 2     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 2022-23 ACCOMPLISHMENTS   Implemented payroll impacts from contracted Memorandum of Understandings (MOUs) and  State mandates.   Oversaw implementation of citywide fee schedule.   Continue to focus on revenue enhancements at the local level.  Worked with external  government agencies in a timely manner to secure Federal and State revenues and  allocations that the City is eligible for.   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.  Administrative Services 3 ACCOUNT 1045810000 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6215 Tuition Reimbursement - 10,156 22,500 22,500 22,500 New staff enrolling in bachelor and master programs 6315 Accounting/Auditing Svcs 52,000 67,441 65,000 65,000 13,000 Contract is expired. Had to resend bid for services to reflect current market rate. 6399 Professonal Service 65,000 30,407 80,000 50,000 15,000 Implementation of AP Bot 6504 Computer Software 9,750 9,044 27,750 28,650 18,000 Leasequery $9750 and AP BOT $18K ACCOUNTING DETAILED VARIANCE EXPLANATION Administrative Services 4 6220 6230 6235 6315 6493 6503 6530 6850 Description Office Supplies - Supplies such as binders, paper, tabs, toner for check printer, etc. Books - GFOA GAAFR and other accounting reference books. 1045810000 FINANCE - ACCOUNTING ACTIVITY DETAIL Account Number Training - Training for changes and updates related to accounting, accounts payable and payroll. Dues/Subscriptions - Membership in the Government Finance Officers Association (GFOA), the California Society of Municipal Finance Officers (CSMFO), and the American Payroll Association. Meeting/Conferences - CSMFO Conference, CSMFO local chapter meetings, GASB Update, League of California Cities, State of the City Address, and CA JPIA-Risk Mangement Supervisory. 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 Shred-it shredding services. Lease Payments - Copy machine lease at Finance and Neopost mailing machine costs shared equally with Business License division. Administrative Services 5 ACCOUNTING EXPENDITURE DETAL 1045810000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6003 Salaries/Regular              640,685           785,690         799,830           945,544         988,961         159,854         6006 Salaries/Temp & Part‐Time     16,280             ‐                 32,301             ‐                 ‐                 ‐                      6012 Salaries/Comp‐Time            4,183               ‐                 9,693               ‐                 ‐                 ‐                      6015 Salaries/Vacation             20,657             ‐                 19,198             ‐                 ‐                 ‐                      6024 Salaries/Sick Leave           58,498             ‐                 22,124             ‐                 ‐                 ‐                      6027 Salaries/Bereavement          ‐                   ‐                 778                   ‐                 ‐                 ‐                      6033 Overtime Pay/Premium          46,132             ‐                 27,629             18,000           18,000           18,000           6045 Sal/Education Incentive ‐                   ‐                 2,714               3,000             3,000             3,000             6047 Covid Pay ‐                   8,400             6,019               ‐                 ‐                 (8,400)            6048 Salaries/Language Pay         8,897               5,325             6,533               6,000             6,000             675                 6069 Allowances/Vehicle            1,805               1,800             2,001               2,400             2,400             600                 6072 Salaries/Injuries ‐                   ‐                 1,458               ‐                 ‐                 ‐                      6075 Vacation Pay‐Off              45,127             ‐                 30,090             28,000           28,000           28,000           6078 Sick Leave Pay‐Off 4,531               ‐                 4,132               3,500             3,500             3,500             6101 PERS/Employee Contribution    20,160             25,240           19,195             67,045           70,090           41,805           6104 PERS Lump Sum ‐                   2,230             2,263               ‐                 ‐                 (2,230)            6105 PERS/Employer Contribution    53,995             24,500           66,677             37,380           39,055           12,880           6107 APPLE/Employer Contribution 564                   ‐                 ‐                        ‐                 ‐                 ‐                      6125 FICA/Employer Contrib/Med     13,210             13,800           14,920             16,405           17,040           2,605             6133 Retiree Health Premium Reimb  16,470             11,000           14,555             12,000           12,000           1,000             6140 Life Insurance Allocation     1,849               2,430             1,753               2,780             2,910             350                 6155 Workers' Comp Allocation      31,231             31,405           36,502             38,285           40,015           6,880             6160 LTD Insurance Allocation      5,388               6,230             5,018               7,360             7,690             1,130             6165 Unemployment Allocation       753                   1,000             732                   1,140             1,180             140                 6175 Benefits/Flex Plan            109,367           160,300         133,316           174,600         174,600         14,300           6180 Deferred Comp/Employer Paid   11,990             14,159           15,326             16,620           16,620           2,461             PERSONNEL SUBTOTAL 1,111,772       1,093,509     1,274,756       1,380,059     1,431,061     286,550         OPERATIONS 6215 Tuition Reimbursement         (1,360)              ‐                 10,156             22,500           22,500           22,500           6220 Training Schools              6,344               10,000           2,731               10,000           10,000           ‐                      6230 Dues & Subscriptions          3,857               1,900             4,147               4,000             4,500             2,100             6235 Meetings & Conferences        746                   6,000             5,787               6,000             6,000             ‐                      6240 Mileage Reimbursement 194                   200                 ‐                         ‐                       ‐                      (200)               6315 Accounting/Auditing Services  49,450             52,000           67,441             65,000           65,000           13,000           6399 Professional Services/Other 15,695             65,000           30,407             80,000           50,000           15,000           6493 Outside Services & Repairs    3,635               3,500             2,843               3,500             3,500             ‐                      6503 Books ‐                        200                 ‐                        ‐                      ‐                      (200)               6504 Computer Software/Licensing 1,357               9,750             9,044               27,750           28,650           18,000           6518 Postage                       102                   1,000             101                   1,000             1,000             ‐                      6527 Supplies/Computer/Small 205                   1,000             9,659               ‐                      ‐                      (1,000)            6530 Office Supplies               5,255               5,500             10,255             8,000             8,000             2,500             6539 Printing, Binding & Duplicating 113                   2,000             2,429               2,000             2,000             ‐                      6563 Supplies/Special              2,150               650                 1,893               2,000             2,000             1,350             6572 Office Furniture & Equipment 3,048               2,500             15,465             2,500             2,500             ‐                      6850 Lease Payments 3,751               5,000             3,439               4,000             4,000             (1,000)            6915 Utilities/Telephone           331                   300                 716                   686                 750                 386                 OPERATIONS SUBTOTAL 94,872             166,500         176,513           238,936         210,400         72,436           GENERAL FUND TOTAL: 1,206,643       1,260,009     1,451,269       1,618,995     1,641,461     358,986         Administrative Services 6 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 2023‐24 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 2024‐25 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 2022‐23 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.     Administrative Services 7 ACCOUNT 1045830000 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6201 Uniforms & Laundry 1,000 1,200 1,400 1,100 400 Higher Uniforms & Laundry costs. Included Boots for Purchasing Agent FY 23/24 6215 Tuition Reimbursement - - 7,500 7,500 7,500 Tuition for staff 6220 Training Schools - - 150 - 150 Forklift Recertificaiton (2) Employees. Required Bi- Annually 6230 Dues & Subscriptions 190 195 200 200 10 Increased fee for CAPPO Membership. 6235 Meetings & Conferences 2,500 2,100 2,250 2,750 (250) Conference South FY 23/24 no flight needed. 6493 Outside Services & Repairs 200 200 200 - 6504 Computer Software/Licenses 3,991 3,911 4,250 4,375 259 Increase in software and license fees 6530 Office Supplies 400 550 800 900 400 Increase cost of Paper and Office Supplies 6551 Fuel and Oil 2,000 1,000 2,000 2,000 - 6554 Supplies / Custodial & Cleaning 650 600 700 700 50 Increased cost of Cleaning Supplies 6563 Supplies / Special 1,200 800 1,200 1,200 - 6572 Office Furniture & Equipment 400 2,455 2,400 400 2,000 One time non-recurring purchase of Chairs for Stroes Staff (2) 6825 Maint & Repair/Vehicle 1,500 700 3,150 1,500 1,650 One time non-recurring purchase Tires for Stores Van. 6835 Maint & Repair/Equipment 6,100 6,120 3,100 1,500 (3,000) FY 22/23 inlcuded one- time purchase of Electric Forklift Battery 6915 Utilities/Telephone 750 667 728 795 (22) Increased cost for Aircard for Purchasing Agent PURCHASING DETAILED VARIANCE EXPLANATION Administrative Services 8 Description 6201 Uniforms & Laundry - Uniforms for storekeeper and boots for storekeeper and purchasing agent 6220 Training Schools - Forklift Recertificaion for Stores Staff 6230 Dues/Subscriptions - California Association of Public Purchaing Officers (CAPPO) and Costco membership 6235 Meetings & Conferences - Annual CAPPO conference, hotel and Flights and additional training as needed 6493 Outside Services & Repairs - Small equipment repairs and services 6504 Computer Software / Licenses - Planetbids Software annual renewal fee 6530 Office Supplies - Misc. office supplies 6551 Fuel & Oil - Gasoline and oil for Central Stores delivery vehicle 6554 Supplies/Custodial & Cleaning - Eyewash station replacement cartridge & misc. custodial and cleaning supplies 6563 Supplies/Special - Misc inventory supplies 6572 Office Furniture & Equipment -Misc. Equipment as Needed. Two (2) Office Chairs for Stores Staff 6825 Maint & Repair/Vehicle - Oil changes/tune ups for city van . Good year Tires for Stores Van 6835 6915 Utilities/Telephone - Cell phone service - 3 employees. Aircard for purchasing Laptop. PURCHASING ACTIVITY DETAIL Account Number 1045830000 Maint & Repair/Equipment - Central Stores equipment Repair as Needed . Rolling Ladder for Stores. Administrative Services 9 PURCHASING EXPENDITURE DETAIL 1045830000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6003 Salaries/Regular              148,895           161,205          152,854           236,800          248,995          75,595         6006 Salaries/Temp & Part‐Time     18,419             28,505             30,433             ‐                        ‐                        (28,505)        6012 Salaries/Comp‐Time            1,928                ‐                        ‐                         ‐                        ‐                        ‐                     6015 Salaries/Vacation             5,675                ‐                        9,075                ‐                        ‐                        ‐                     6024 Salaries/Sick Leave           2,555                ‐                        2,492                ‐                        ‐                        ‐                     6027 Salaries/Bereavement 2,772                ‐                        2,386                ‐                        ‐                        ‐                     6030 Overtime Pay/Regular 103                    ‐                        229                    ‐                         ‐                         ‐                     6033 Overtime Pay/Premium          216                    ‐                        266                    ‐                         ‐                         ‐                     6047 Covid Pay ‐                         2,500               2,000                 ‐                         ‐                        (2,500)          6048 Salaries/Language Pay 1,203                1,200               1,265                1,500               1,500               300               6075 Vacation Pay‐Off              6,946                ‐                        4,534                3,500               3,500               3,500            6078 Sick Leave Pay‐off 2,383                 ‐                        1,172                800                  800                  800               6101 PERS/Employee Contribution    11,460             11,415             11,986             16,620             17,470             5,205            6104 PERS Lump Sum ‐                         500                  474                   ‐                        ‐                        (500)              6105 PERS/Employer Contribution    5,083                5,200               4,827                9,280               9,755               4,080            6107 Apple/Employer Contribution 691                   600                  1,141                ‐                        ‐                        (600)              6109 PARS/Employer Contribution 6,106                5,720               7,035                10,960             11,530             5,240            6125 FICA/Employer Contrib/Med     2,935                3,290               3,233                4,240               4,415               950               6133 Retiree Health Premium Reimb  6,288                6,100               2,352                2,000               2,000               (4,100)          6140 Life Insurance Allocation     449                   475                  463                   690                  725                  215               6155 Workers' Comp Allocation      7,267                7,635               8,055                9,535               10,025             1,900            6160 LTD Insurance Allocation      1,233                1,255               1,256                1,840               1,935               585               6165 Unemployment Allocation       178                   230                  198                   295                  305                  65                 6175 Benefits/Flex Plan            34,740             36,000             36,542             54,000             54,000             18,000         6180 Deferred Comp/Employer Paid 2,271                ‐                        2,388                3,600               3,600               3,600            PERSONNEL SUBTOTAL 269,796           271,830          286,657           355,660          370,555          83,830         OPERATIONS 6201 Uniforms & Laundry            626                   1,000               1,200                1,400               1,100               400               6215 Tuition Reimbursement ‐                         ‐                        ‐                         7,500               7,500               7,500            6220 Training Schools ‐                         ‐                        ‐                         150                  ‐                        150               6230 Dues & Subscriptions          190                   190                  195                   200                  200                  10                 6235 Meetings & Conferences        ‐                         2,500               2,100                2,250               2,750               (250)              6493 Outside Services & Repairs    136                   200                  ‐                         200                  200                  ‐                     6504 Computer Software / Licenses 3,991                3,991               3,911                4,250               4,375               259               6530 Office Supplies               526                   400                  550                   800                  900                  400               6551 Fuel and Oil                  570                   2,000               1,000                2,000               2,000               ‐                     6554 Supplies/Custodial & Cleaning 43                     650                  600                   700                  750                  50                 6563 Supplies/Special              1,357                1,200               800                   1,200               1,200               ‐                     6572 Office Furniture & Equipment  3,702                400                  2,455                2,400               400                  2,000            6825 Maint & Repair / Vehicle      911                   1,500               700                   3,150               1,500               1,650            6835 Maint & Repair/Equipment      2,957                6,100               6,120                3,100               1,500               (3,000)          6915 Utilities/Telephone           604                   750                  667                   728                  795                  (22)                OPERATIONS SUBTOTAL 15,613             20,881            20,298             30,028            25,170            9,147           CAPITAL OUTLAY 7140 Equipment & Machinery ‐                         ‐                        ‐                         35,280             ‐                        ‐                     CAPITAL OUTLAY SUBTOTAL ‐                        ‐                        ‐                        35,280            ‐                        ‐                    GENERAL FUND TOTAL: 285,409           292,711          306,955           420,968          395,725          128,257       Administrative Services 10 PRINTING SERVICES EXPENDITURE DETAIL 1045950000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 OPERATIONS 6536 Supplies/Reprographics        7,180               8,850            8,750               8,750            9,000            (100)             OPERATIONS SUBTOTAL 7,180               8,850            8,750               8,750            9,000            (100)             GENERAL FUND TOTAL: 7,180               8,850            8,750               8,750            9,000            (100)             Administrative Services 11 COMMUNITY FACILITIES DISTRICT (CFD) DEBT SERVICE EXPENDITURE DETAIL FUND 63, 65, & 66 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 OPERATIONS 6500000000 ROSEDALE IA1 CFD 7005 Principal Payment ‐                        1,060,000   960,000           1,010,000   1,060,000   (50,000)            ROSEDALE IA1 CFD OPERATIONS SUBTOTAL ‐                        1,060,000  960,000           1,010,000  1,060,000  (50,000)           6500000006 ROSEDALE ADMINISTRATIVE EXPENSE FUND 6315 Accounting/Auditing Service 3,115               3,020           4,220               4,430           4,690           1,410              6320 Fiscal Agent Fees 3,000               2,750           2,750               3,000           3,000           250                  6345 Program Consultants ‐                        9,700           9,700               11,250        11,750        1,550              6399 Professional Services/Other 10,154             780              780                   350              350              (430)                6423 Administrative Allocation 50,000             50,000        50,000             40,000        40,800        (10,000)           SUBTOTAL 66,269             66,250        67,450             59,030        60,590        (7,220)             6500000030 ROSEDALE ADMINISTRATIVE EXPENSE FUND ‐ IA1 6320 Fiscal Agent Fees ‐                        ‐                    2,750               3,000           3,000           3,000              6345 Program Consultants ‐                        ‐                    9,700               13,000        13,000        13,000            6399 Professional Services/Other ‐                        ‐                    780                   550              700              550                  6423 Administrative Allocation 90,000             90,000        90,000             90,000        91,800        ‐                       SUBTOTAL 90,000             90,000        103,230           106,550      108,500      16,550            6500000001 ROSEDALE INTEREST ACCOUNT               7001 Interest Expense              ‐                        1,110,500   1,113,000       1,063,750   1,012,000   (46,750)           SUBTOTAL ‐                        1,110,500   1,113,000       1,063,750   1,012,000   (46,750)           6370000011 MOUNTAIN COVE CFD ‐ 112.01 5950 Trans to Other Funds‐ 2011 Special Tax 6,217,589       ‐                    ‐                        ‐                    ‐                    ‐                       6315 Accounting/Auditing Services  3,115               3,020           4,220               4,430           4,690           1,410              6320 Fiscal Agent Fees             4,300               1,750           1,750               3,000           3,000           1,250              6345 Program Consultants           10,000             10,000        10,000             9,000           9,000           (1,000)             6399 Professional Services/Other   10,106             10,230        230                   1,000           1,100           (9,230)             6423 Administrative Allocation     20,000             20,000        20,000             20,000        20,400        ‐                       6611 Bond Issuance Expense 2,568               ‐                    ‐                        ‐                    ‐                    ‐                       7001 Interest Expense 252,590           113,571      113,571           104,080      94,089        (9,491)             7005 Principal Payment 5,945,000       421,259      421,258           457,591      467,475      36,332            7099 Misc 4,516               ‐                    ‐                        ‐                    ‐                    ‐                       MT. COVE CFD OPERATIONS SUBTOTAL 12,469,784     579,830      571,029           599,101      599,754      19,271            6500000000 ROSEDALE IA2 CFD 7001 Interest Expense ‐                        940,550      940,550           935,750      929,850      (4,800)             7005 Principal Payment ‐                        1,060,000   105,000           135,000      160,000      (925,000)         ROSEDALE IA2 CFD OPERATIONS SUBTOTAL ‐                        2,000,550  1,045,550       1,070,750  1,089,850  (929,800)        65000000XX TRANSFERS OUT 5950 Transfer to Other Funds 90,000             ‐                    ‐                        ‐                    ‐                    ‐                       TRANSFERS OUT SUBTOTAL 90,000             ‐                    ‐                        ‐                    ‐                    ‐                       CFD DEBT SERVICE TOTAL: 12,716,052     4,907,130  3,860,259       3,909,181  3,930,694  (997,949)        Administrative Services 12 CFD PARK OPERATIONS ‐ ROSEDALE EXPENDITURE DETAIL ALL FUND 37 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 3755420000  PARK OPERATIONS 6003 Salaries/Regular              91,946              111,545        93,438              129,115        135,780        17,570                6006 Salaries/Temp & Part‐Time 12,043              30,480          16,665              33,490          35,215          3,010                  6012 Salaries/Comp‐Time ‐                          ‐                     82                      ‐                     ‐                     ‐                           6015 Salaries/Vacation 2,328                ‐                     1,572                ‐                     ‐                     ‐                           6024 Salaries/Sick Leave 6,520                ‐                     7,603                ‐                     ‐                     ‐                           6027 Salaries/Bereavement ‐                          ‐                     77                      ‐                     ‐                     ‐                           6033 OT/Premium 1,939                ‐                     3,876                ‐                     ‐                     ‐                           6045 Salaries/Education 2,162                3,000            2,515                3,000            3,000            ‐                           6047 Covid Pay 2,162                3,365            2,100                ‐                     ‐                     (3,365)                 6048 Salaries/Language Pay 908                   1,200            1,115                1,200            1,200             ‐                           6072 Salaries/Injury 129                    ‐                     617                   ‐                     ‐                     ‐                           6075 Vacation Payoff 4,764                ‐                     3,465                3,000            3,000            3,000                  6101 PERS/Employee Contribution    5,942                7,990            7,596                9,370            9,835            1,380                  6104 PERS Lump Sum ‐                         350                ‐                         ‐                     ‐                     (350)                    6105 PERS/Employer Contribution    4,717                3,225            2,966                5,230            5,485            2,005                  6107 Apple Pay 346                   350                618                   1,255            1,320            905                     6109 PARS/Employer Contribution 3,728                4,500            4,910                8,510            8,950            4,010                  6125 FICA/Employer Contrib/Med     1,352                2,520            1,565                2,830            2,945            310                     6140 Life Insurance Allocation     280                   335                261                   390                410                55                        6155 Workers' Comp Allocation      4,719                5,845            5,145                6,675            7,005            830                     6160 LTD Insurance Allocation      774                   865                717                   1,005            1,060            140                     6165 Unemployment Allocation       120                   170                118                   200                210                30                        6175 Benefits/Flex Plan            20,892              27,900          24,700              27,900          27,900           ‐                           6180 Deferred Comp/Employer Paid   2,078                2,400            2,246                2,400            2,400            ‐                           Subtotal 169,849           206,040        183,968           235,570        245,715        29,530                3755410000  ADMINISTRATION 6003 Salaries/Regular              29,036              26,400          24,171              27,750          27,750          1,350                  6015 Salaries/Vacation 735                   ‐                     1,735                ‐                     ‐                     ‐                           6024 Salaries/Sick Leave 2,059                ‐                     1,178                ‐                     ‐                     ‐                           6047 Covid Pay ‐                         ‐                     150                   ‐                     ‐                     ‐                           6069 Allowance/Vehicle 129                   540                699                   900                900                360                     6075 Vacation Payoff 1,505                ‐                     19                     ‐                     ‐                     ‐                           6101 PERS/Employee Contribution    1,876                100                4                        1,945            1,945            1,845                  6104 PERS Lump Sum ‐                         80                  ‐                         ‐                     ‐                     (80)                      6105 PERS/Employer Contribution    1,489                2,000            2,661                1,080            1,080            (920)                    6125 FICA/Employer Contrib/Med     427                   430                408                   455                455                25                        6140 Life Insurance Allocation     88                     80                  63                     85                  85                  5                          6155 Workers' Comp Allocation      1,490                1,080            1,091                1,145            1,145            65                        6160 LTD Insurance Allocation      244                   205                242                   215                215                10                        6165 Unemployment Allocation       38                     30                  25                     30                  30                  ‐                           6175 Benefits/Flex Plan            6,597                2,880            2,724                2,700            2,700            (180)                    6180 Deferred Comp/Employer Paid   656                   595                582                   595                595                ‐                           Subtotal 46,369              34,420          35,751              36,900          36,900          2,480                  PERSONNEL SUBTOTAL 216,218           240,460        219,718           272,470        282,615        32,010                OPERATIONS 3755420000  PARK OPERATIONS 6423 Administrative Allocation 9,524                50,000          50,000              50,000          50,000           ‐                           6493 Outside Services & Repairs 35,872              157,000        157,000           157,000        157,000        ‐                           6554 Supplies/Custodial & Cleaning 539                    ‐                     ‐                         ‐                     ‐                     ‐                           6823 Lease/Vehicle 1,652                7,510            5,000                3,756            3,756            (3,754)                 Administrative Services 13 CFD PARK OPERATIONS ‐ ROSEDALE EXPENDITURE DETAIL ALL FUND 37 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6825 Maintenance & Repair‐Vehicles 500                   500                500                   500                500                 ‐                           OPERATIONS SUBTOTAL 48,087              215,010        212,500           211,256        211,256        (3,754)                 TRANSFERS OUT 5950 Transfer To Other Funds 320,645           320,000        320,000           330,115        344,795        10,115                TRANSFERS OUT SUBTOTAL 320,645           320,000        320,000           330,115        344,795        10,115                ROSEDALE CFD MAINTENANCE FUND TOTAL: 754,799           775,470        752,218           813,841        838,666        38,371                Administrative Services 14 CFD PUBLIC SAFETY‐EMERGENCY SERVICES EXPENDITURE DETAIL 6800000000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 OPERATIONS 6345 Program Consultant 2,088               ‐                    600                   600               600               600               6423 Admin Allocation ‐                        ‐                    1,500               1,500            1,500            1,500           OPERATIONS SUBTOTAL ‐                        ‐                    1,500               1,500            1,500            1,500           TRANSFERS OUT 5950 Transfer to Other Funds ‐                         ‐                    ‐                        58,255         60,845         58,255         TRANSFERS OUT SUBTOTAL ‐                        ‐                    ‐                        58,255         60,845         58,255         GENERAL FUND TOTAL:‐                        ‐                    1,500               59,755         62,345         59,755         Administrative Services 15 APFA DEBT SERVICE  EXPENDITURE DETAIL 7150000000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 OPERATIONS APFA‐DEBT SERVICE/2003 CIP COPS     7001 Interest Expense              25,482             ‐                    ‐                        ‐                    ‐                    ‐                     7005 Principal Payments            ‐                        ‐                    ‐                        ‐                    ‐                    ‐                     SUBTOTAL 25,482             ‐                    ‐                        ‐                    ‐                    ‐                     OPERATIONS SUBTOTAL 25,482             ‐                    ‐                        ‐                    ‐                    ‐                     APFA DEBT SERVICE FUND TOTAL: 25,482             ‐                    ‐                        ‐                    ‐                    ‐                     Administrative Services 16 CITYWIDE EXPENDITURE DETAIL 1090000000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6095 Salary Savings ‐ (2,100,000)       ‐ ‐ ‐ 2,100,000        6108 PARS Administration Fees 40,500             30,000             30,000              35,000              35,000              5,000                6133 Retiree Health Premium Reimb  973,272           1,027,209       1,063,308        1,116,474        1,172,298        89,265              6199 Benefits/Other 257,826           289,090          371,136           389,693           409,178           100,603           PERSONNEL SUBTOTAL 1,271,597       (753,701)         1,464,445        1,541,167        1,616,475        2,294,868        OPERATIONS 6230 Dues & Subscriptions 36,162             53,000             53,000              54,810              54,810              1,810                6235 Meetings & Conferences        722 750 750 750 750 ‐  6301 Legal Fees ‐ 20,000             20,000              20,000              20,000              ‐  6315 Accounting/Auditing Services  1,450               1,495               1,495                1,495                1,495                ‐  6399 Professional Services/Other 28,475             30,000             30,000              30,000              30,000              ‐  6493 Outside Services & Repair 93,493             164,975          164,975           164,975           164,975           ‐  6530 Office Supplies 1,247               1,250               1,250                1,250                1,250                ‐  6563 Supplies/Special 1,378               1,400               1,100                1,400                1,400                ‐  6601 Advertising Expn 224 224 340 350 350 126  6610 Bond Admin 3,000               3,000               3,000                3,000                3,000                ‐  6670 IT Allocation 1,251,603       1,211,923       1,517,644        1,916,781        1,696,940        704,858           6760 Insurance Allocation          1,508,214       1,663,089       1,694,109        1,871,342        1,964,910        208,253           6823 Lease/Vehicles 5,600               45,800             45,800              37,030              37,030              (8,770)  6825 Maint & Repair/Vehicle 1,632               24,540             ‐ ‐ ‐ (24,540)            6830 Rent/Equipment 162,568           ‐ ‐ ‐ ‐ ‐  6899 Repairs & Maintenance 606 ‐ ‐ ‐ ‐ ‐  6904 Utilities/Other 936 885 1,291                1,410                1,540                525  7001 Interest Expense 2,567,816       1,885,942       1,885,942        1,844,972        1,798,436        (40,970)            7005 Principal 2,180,000       2,865,000       2,865,000        2,905,000        2,950,000        40,000              7070 Property Tax Administration   78,733             80,000             80,000              80,000              80,000              ‐  7071 Use Tax Administration ‐ 68,000             68,000              68,000              68,000              ‐  7099 Miscellaneous 143,483           50,000             50,000              50,000              50,000              ‐  7115 Land Disposal Expense 14,148             ‐ ‐ ‐ ‐ ‐  OPERATIONS SUBTOTAL 8,081,492       8,171,273       8,483,695        9,052,565        8,924,887        881,292           TRANSFERS IN & OUT 5950 Transfer To Other Funds 7,197,365       12,283,979     12,283,979      7,428,670        7,577,245        (4,855,309)       TRANSFERS OUT SUBTOTAL 7,197,365       12,283,979     12,283,979      7,428,670        7,577,245        (4,855,309)      CITY‐WIDE TOTAL 16,550,455     19,701,551     22,232,119      18,022,402      18,118,607      (1,679,149)      Administrative Services 17 EMPLOYEE BENEFIT FUND EXPENDITURE DETAIL 4190000000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT. DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 4190000000 PERSONNEL ‐                        1,500,000    1,500,000        1,000,000    1,000,000    (500,000)      PERSONNEL SUBTOTAL ‐                        1,500,000    1,500,000        1,000,000    1,000,000    (500,000)      EMPLOYEE BENEFIT FUND TOTAL ‐                        1,500,000    1,500,000        1,000,000    1,000,000    (500,000)      Administrative Services 18 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 2023‐24 STRATEGIC GOALS AND OBJECTIVES   Open labor negotiation for seven out of eight expiring collective bargaining unit  agreements.   Further automate the recruitment process to reduce the timeline from recruitment to  selection to onboarding.   Update the City’s civil services rules to reflect changes in laws and best practices and  to create efficiencies.   Strengthen the working relationship with all eight Bargaining Groups by meeting,  being available and responsive to representatives.  FY 2024‐25 STRATEGIC GOALS AND OBJECTIVES   Open labor negotiation for one of the eight collective bargaining unit agreement that  will expire.   Further automate the recruitment process to reduce the timeline from recruitment to  selection to onboarding.   Implement the proposed classification and compensation recommended plan.   Update the City’s civil services rules to reflect changes in laws and best practices and  to create efficiencies.   Strengthen the working relationship with all eight Bargaining Groups by meeting,  being available and responsive to representatives.  FY 2022‐23 ACCOMPLISHMENTS • Worked with City departments and third‐party administrators to ensure effective, efficient,  and fiscally responsible management of insurance and benefit programs.  • Implemented PERFORM, an online employee evaluation system which will create better two‐  way communications between employees and managers for the purpose of improving goals  Administrative Services 19 and performance objectives.  • Implemented Citywide all employees and leadership academy Robust training program.  • Worked with City departments to recruit and fill positions with the best talent available in  the market place.      Administrative Services 20 ACCOUNT 1050921000 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6399 Professional Services 224,200 318,528 275,000 275,000 50,800 Increased due to meet and confer activities and anticipated implementation of the class and comp study plus labor negotation with seven bargaining groups. PERSONNEL SERVICES DETAILED VARIANCE EXPLANATION Administrative Services 21 Description 6220 Training Programs - CAJPIA workshops; Southern California Public Labor Relations Council (SCPLRC) Staff Training; Miscellaneous City Wide Programs 6230 Dues/Subscriptions - Labor and WC Code Books; Lexis Nexis; Liebert, Cassidy Law Library; PERS Public Agency Coalition (PERSPAC); Southern CA Public Labor Relations Council (SCPLRC); NPELRA; Public Retirement Journal 6235 Meetings & Conferences - CalPELRA & NPELRA 6301 Legal Fees - Best Best & Krieger 6350 Medical Service - Pre-placement physicals; fitness for duty; random drug tests; DOT DL renewal 6399 Professional Service - Cooperative Personnel Services; Rio Hondo College - Physical Agility; Donnoe & Associates, NeoGov Applicant Tracking System and on-boarding; Leave of Absence Mgt. System; ACA - Prep of monthly reporting; data migration; processing of Form 109; CODESP; Performance Management System and Policy Managment System; Liebert Cassidy 6563 Supplies/Special - Annual Health Fair ($3000); Employee Recognition Pins and Supplies 6601 Advertising Expense - Los Angeles Times; San Gabriel Valley Tribune; Brown & Caldwell; Western City; Jobs Available; L&W Trade Magazines 6850 Lease Payments - Konica-Minolta (copier lease) HUMAN RESOURCES PERSONNEL SERVICES ACTIVITY DETAIL Account Number 1050921000 Administrative Services 22 PERSONNEL SERVICES EXPENDITURE DETAIL 1050921000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6003 Salaries/Regular              169,859           224,785          178,505           241,178          250,960          16,393          6006 Salaries/Temp & Part Time     8,298                ‐                       22,005              ‐                        ‐                        ‐                    6012 Salaries/Comp‐Time            3,088                ‐                       4,092                ‐                        ‐                        ‐                    6015 Salaries/Vacation             2,364                ‐                       3,125                ‐                        ‐                        ‐                    6024 Salaries/Sick Leave           5,523               ‐                       7,509               ‐                       ‐                       ‐                    6027 Salaries/Bereavement 376                   ‐                       9,572               ‐                       ‐                       ‐                    6033 Overtime Pay/Premium          8,750               ‐                       5,720               3,000              3,000              3,000            6047 Covid Pay ‐                        2,125              1,250               ‐                       ‐                       (2,125)          6048 Sal/Language Pay 2,127               1,125              1,957               1,500              1,500              375               6069 Allowances/Vehicle 903                   900                  1,108               1,200              1,200              300               6075 Vacation Pay‐Off              3,983               ‐                       38,502             35,000            30,000            35,000          6078 Sick Leave Pay‐Off            1,667               ‐                       ‐                       ‐                       ‐                    6101 PERS/Employee Contribution    3,466               15,330            3,908               16,330            16,975            1,000            6104 PERS Lump Sum ‐                        600                  631                   ‐                       ‐                       (600)              6105 PERS/Employer Contribution    14,875             6,380              16,925             9,205              9,558              2,825            6107 Apple Pay 282                   ‐                       ‐                       ‐                       ‐                    6125 FICA/Employer Contrib/Med     3,149               3,960              4,090               4,255              4,390              295               6133 Retiree Health Premium Reimb  6,393               3,500              3,014               2,000              2,000              (1,500)          6140 Life Insurance Allocation     473                   660                  458                   710                  735                  50                 6155 Workers' Comp Allocation      7,776               9,120              8,994               9,755              10,145            635               6160 LTD Insurance Allocation      1,458               1,750              1,446               1,875              1,955              125               6165 Unemployment Allocation       195                   270                  242                   285                  305                  15                 6175 Benefits/Flex Plan            29,911             45,300            34,639             49,500            49,500            4,200            6180 Deferred Comp/Employer Paid   3,402               4,590              2,812               4,890              4,890              300               PERSONNEL SUBTOTAL 278,318           320,395          350,503           380,683          387,113          60,288          OPERATIONS 6215 Tuition Reimbursement         ‐                        ‐                   ‐                        7,500              7,500              7,500            6220 Training Schools              5,324               30,000            9,415               30,000            30,000             ‐                    6230 Dues & Subscriptions          10,923             9,637              8,920               9,500              9,750              (137)              6235 Meetings & Conferences        1,874               3,000              8,177               5,000              5,000              2,000            6240 Mileage Reimbursement         ‐                        200                  100                   ‐                       ‐                       (200)              6301 Legal Fees                    57,989             100,000          16,747             60,000            60,000            (40,000)        6350 Medical Services              10,969             15,000            11,964             15,000            15,000            ‐                    6399 Professional Services/Other   268,325           224,200          318,528           275,000          275,000          50,800          6405 Commission Meetings Expense   1,450               3,000              933                   3,000              3,000              ‐                    6480 Insurance Claims Administration 1,006               ‐                       ‐                        ‐                       ‐                       ‐                    6493 Outside Services & Repairs    877                   2,500              2,764               2,500              2,500              ‐                    6518 Postage                       1,269               1,200              1,092               1,200              1,200              ‐                    6527 Supplies/Computer/Small Equip        4,168               1,500              799                   1,500              1,500              ‐                    6530 Office Supplies               2,216               4,000              4,807               4,000              4,000              ‐                    6536 Supplies/Reprographics 3                       ‐                       623                   ‐                       ‐                       ‐                    6545 Fingerprinting                6,479               6,500              8,937               7,500              7,500              1,000            6563 Supplies/Special 13,707             13,000            36,024             20,000            15,000            7,000            6572 Office Furniture & Equipment 6,757               7,000              8,485               3,000              3,000              (4,000)          6601 Advertising Expense           16,339             19,540            3,015               15,000            15,000            (4,540)          6620 Recordation Expense 588                   ‐                       400                   ‐                       ‐                       ‐                    6625 Program Expense 169                   ‐                       ‐                        ‐                       ‐                       ‐                    6635 Recruitment 21,581             52,500            42,003             52,500            52,500            ‐                    6736 Employee Assistant Program    7,597               7,500              7,159               7,500              7,500              ‐                    6835 Maint & Repair/Equipment      ‐                        500                  ‐                        500                  500                  ‐                    6850 Lease Payments                2,725               5,000              5,500               5,500              5,500              500               Administrative Services 23 PERSONNEL SERVICES EXPENDITURE DETAIL 1050921000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6915 Utilities/Telephone           861                   1,100              409                   446                  487                  (654)              OPERATIONS SUBTOTAL 443,195           506,877          496,801           526,146          521,437          19,269          GENERAL FUND TOTAL: 721,513           827,272          847,304           906,829          908,550          79,557          Administrative Services 24 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 2023‐24 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 2024‐25 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 2022‐23 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  Administrative Services 25 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.      Administrative Services 26 ACCOUNT 4250923000 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6715 Ins/All Risk Property Prem 642,582 642,582 779,585 818,565 137,003 Increase due to pool lost activities 6720 Ins/Worker Comp Prem 582,175 582,174 677,155 711,015 94,980 Increase due to pool lost activities RISK MANAGEMENT DETAILED VARIANCE EXPLANATION Administrative Services 27 Description 6230 Dues/Subscriptions - Membership fees Society of Human Resource Management (SHRM); Subscription costs for Risk Management publications 6235 Meeting/Conferences - Risk Management PARMA and PRIMA meeting and conference expenses 6480 Insurance Claims Administration - CAJPIA third party administration fees for workers' compensation (York) and Liability Claims (Carl Warren) 6563 Supplies/Special - Safety Committee expenses for the implementation and/or purchase of safety related items (emergency evacuation placards for each building, drop box for anonymous reporting, etc.) 6710 Insurance /General Liability Premiums - CALJPIA (Liability); Arthur Gallagher (Storage Tanks); Alliant (Special Events) 6715 Insurance/Fire and Casualty Premiums - CALJPIA(Property/ Earthquake and Auto Physical Damage) and CALTIP (transportation vehicles) 6720 Insurance /Workers Compensation Premiums - CALJPIA (York) 6740 Claims Expense/Liability - Funds utilized in the litigation/ management (Manning & Kass, Carl Warren, Best Best & Krieger) and settlement (payments made to claimants) of liability claims 6745 Claims Expense/Workers Compensation - Funds utilized by our Third Party Administrator - CALJPIA in the administration of workers compensation expenses (payments made to Irwindale Industrial Clinic, employees and various hospitals and doctors); Legal and investigation expenses in the litigation/management of claims (Kegel, Tobin & Truce; Carpenter and Rothans; Grossberg and Associates); First Aid Worker's Compensation, medical utilization review, medical billing review 6755 Claims Expense/Unemployment - State mandated expenses for unemployment insurance HUMAN RESOURCES RISK MANAGEMENT ACTIVITY DETAIL Account Number 4250923000 Administrative Services 28 RISK MANAGEMENT EXPENDITURE DETAIL 4250923000 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6003 Salaries/Regular              169,811           224,785            172,490           241,178            250,960            16,393              6006 Salaries/Temp & Part Time     8,140                 ‐ 20,318              ‐ ‐ ‐  6012 Salaries/Comp‐Time            3,088                ‐ 4,092                ‐ ‐ ‐  6015 Salaries/Vacation             2,364                ‐ 3,125                ‐ ‐ ‐  6024 Salaries/Sick Leave           5,523                ‐ 7,933                ‐ ‐ ‐  6027 Salaries/Bereavement 376 ‐ ‐ ‐ ‐ ‐  6033 Overtime Pay/Premium 8,750                ‐ 9,572                4,000                4,000                4,000                6039 Standby Pay/Premium ‐ ‐ 5,720                ‐ ‐ ‐  6047 Covid Pay ‐ 2,125                1,250                ‐ ‐ (2,125)               6048 Salaries/Language Pay 2,126                1,125                1,969                1,500                1,500                375  6069 Auto Allowance 903 900 1,001                1,200                1,200                300  6075 Vacation Pay‐Off              3,983                ‐ 38,320              5,000                5,000                5,000                6078 Sick Leave Pay‐Off 1,667                ‐ ‐ ‐ ‐ ‐  6101 PERS/Employee Contribution    3,466                14,070              3,501                16,330              16,975              2,260                6104 PERS Lump Sum ‐ 600 631 ‐ ‐ (600)                  6105 PERS/Employer Contribution    (148,584)          13,653              16,770              9,205                9,558                (4,448)               6107 Apple Pay 282 ‐ ‐ ‐ ‐ ‐  6125 FICA/Employer Contrib/Med     3,146                3,975                3,979                4,255                4,390                280  6133 Retiree Health Premium Reimb 675 ‐ 650 500 500 500  6140 Life Insurance Allocation     473 665 445 710 735 45  6155 Workers' Comp Allocation      7,767                9,155                8,703                9,755                10,145              600  6160 LTD Insurance Allocation      1,457                1,750                1,404                1,875                1,955                125  6165 Unemployment Allocation       195 270 236 285 305 15  6175 Benefits/Flex Plan            29,899              45,300              34,187              49,500              49,500              4,200                6180 Deferred Comp/Employer Paid   3,401                4,590                2,834                4,890                4,890                300  PERSONNEL SUBTOTAL 108,908           322,963            339,130           350,183            361,613            27,220              OPERATIONS 6215 Tuition Reimbursement         ‐ ‐ ‐ 7,500                7,500                7,500                6220 Training Schools              1,206                2,000                3,164                2,000                2,500                ‐  6230 Dues & Subscriptions          150 2,000                6,352                3,000                3,000                1,000                6235 Meetings & Conferences        271 1,000                1,191                1,000                1,000                ‐  6399 Prof Svcs/Other 39,556              50,000              ‐ 50,000              50,000              ‐  6530 Office Supplies 231 500 100 ‐ ‐ (500)                  6563 Supplies/Special              7,215                10,000              28,009              25,000              10,000              15,000              6710 Ins/General Liability Premiums 1,187,942        1,299,995        1,309,675        1,310,325        1,375,840        10,330              6715 Ins/All Risk Property Premiums  588,656           642,582            642,582           779,585            818,565            137,003            6720 Ins/Workers Comp Premiums     506,238           582,175            582,174           677,155            711,015            94,980              6740 Claims Expense/Liability      1,241,189        1,000,000        892,579           1,000,000        1,000,000        ‐  6745 Claims Expense/Workers Comp   2,392,377        1,000,000        1,238,565        1,000,000        1,000,000        ‐  6755 Claims Expense/Unemployment   25,253              50,000              10,967              10,500              10,500              (39,500)             OPERATIONS SUBTOTAL 5,990,282        4,640,252        4,715,358        4,866,065        4,989,920        225,813            RISK MGMT. FUND TOTAL 6,099,191        4,963,215        5,054,488        5,216,248        5,351,533        253,033            Administrative Services 29