General Line Item Descriptions. FY Adopted Biennial Budget Line Item Detail

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1 FY Adopted Biennial Budget Line Item Detail

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3 The following line item descriptions apply to all applicable divisions: General Line Item Descriptions Standby Pay For individuals standing by during off hours to respond to emergency situations Salary Savings Salary savings resulting from position vacancies occurring during the fiscal year. Effective FY , the City no longer budgets for salary savings. Instead, all General Fund departments are required to budget a Vacancy Savings of 2% of budgeted salaries and benefits. Vacancy savings is budgeted at object Medicare Employer Contribution City's share of Federally-mandated Medicare Insurance contribution. Based on percentage (1.45%) of salaries and other earnings of employees hired after March 31, Workers Compensation Insurance Contributions to the City s Workers Compensation Self-Insurance Fund. Amount reflects Risk Management s projection based on the number of claims in the pipeline, the severity of claims and the reserve level Employee Health Insurance Medical, dental and vision insurances and medical trust accounts for permanent employees. Estimated annual cost increases for FY and FY are: Medical: 14% each year (12% each year for Police), Medical Trust: 2% each year, Dental: 5.5% in FY and 8.5% in FY , Vision: 1.5% each year E Employee Health Contribution Employee contribution towards medical insurance Retirement Costs for all eligible permanent employees and City Council members participating in the Public Employees Retirement System (PERS). In accordance with Federal regulations, which were effective January 1, 1992, the City also provides as-needed employees who are not members of PERS a defined benefit retirement payment upon termination from the City. Amounts are based on PERSable salaries and respective PERS rates Vacancy Savings Anticipated savings associated with staff vacancies. All General Fund departments are required to budget a vacancy savings of 2% of budgeted salaries and benefits Uniform/Tool Allowance For payment of employee uniform allowance for eligible employees as stipulated by MOU Other Fringe Benefits Including State unemployment insurance, employee assistance, dependent care assistance program (DCAP), wellness, life insurance, and disability insurance Utilities - Light/Power For electrical costs, including costs to create compressed natural gas for fleet vehicles Utilities - Natural Gas For heating and hot water costs Utilities - Water For water usage. 615

4 Stormwater Management User Fees Contributions to the City s Stormwater Management Fund for storm water management projects Transfer Station Fee For use of the City s Solid Waste Transfer Station Bank Fees Funds for the City s banking services Utilities - Telephone Funds for cell phone service Office Supplies/Expenses Funds for general office supplies and expenses including stationery, photocopying, etc Metered Postage For charges related to postal services Inventory Issues For purchase of supplies and materials from the City Warehouse. The City Warehouse closed in FY , and therefore these accounts have budgets reduced to $0 for FY and beyond Rent Funds for rental of office space Auto Reimbursement Reimbursement for use of personal vehicle by management staff Mileage Reimbursement for staff using personal vehicles while conducting official City business Conferences/Meetings/Travel Funds for staff attendance at job-related conferences and training sessions Food Purchases Funds for food purchases related to meetings, trainings, city-sponsored events, employee recognition, and teambuilding Memberships and Dues Funds for membership and affiliation in professional organizations Vehicles - Fuel/Lubrication For conventional fuel and lubricant costs of department vehicles. Amount reflects projected need Vehicles - Repairs Funds for repair of vehicles, including parts and labor Vehicles - Tires/Tubes Funds for replacement of tires Vehicles - Insurance Contributions to the Automobile Self-Insurance Fund. Effective FY , the City no longer budgets for contributions to comprehensive self-insurance and automobile insurance under separate line items. Contributions to comprehensive self-insurance and automobile liability insurance are now budgeted at object

5 CNG Fuel For compressed natural gas fuel costs for vehicles. Amount reflects projected need Vehicle Management Fund Maintenance Payments to the City's Vehicle Management Fund for maintenance services General Liability/Automobile Comprehensive Insurance Contributions to the Comprehensive Self-Insurance and Automobile Self-Insurance Fund. Amount reflects Risk Management s projection based on the number of claims in the pipeline, the severity of the claims and the reserve level Property Insurance Funds for the purchase of insurance for potential damage to City-owned structures Computer Equipment Maintenance Funds for annual hardware and/or software maintenance Employee Recognition & Appreciation Funds for recognition, team-building and celebratory events Badges/Awards/Nameplates For repair or replacement of badges and nameplates, and special awards Books/Pamphlets For various professional reference materials Medical/First-Aid Supplies For first-aid supplies used by City staff Printed Forms Funds for printing of various forms Periodicals For current subscriptions to professional periodicals Trees/Seeds/Plants/Fertilizer For landscaping supplies Uniform/Protective Clothing Funds for the purchase of staff uniforms Small Tools For small tools Indirect Cost Allocation This represents payment to the General Fund for general government administrative support services Employee Medical Exams For physical examinations, if a requirement for employment Reimburse Engineering Office Lease Rent for the Engineering Office. Rent is allocated to all funds based on each fund s share of actual capital expenditures Training Funds for professional development and mandatory job-related training. 617

6 Uniform Rental For rental of various maintenance crew uniforms Office Equipment Funds for purchase of office equipment Furniture and Furnishings Funds for office furniture, equipment, and improvements. 618