2018 Approved General Government Operating Budget. Appendix Q. Employee Relations. Police & Fire Retiree Medical Funding Program Q - 1
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1 Appendix Q Employee Relations Police & Fire Retiree Medical Funding Program Q - 1
2 Flow of Funds AMC 3.87 and AMC 3.88 Police Department and Fire Department Fund Medical/Dental Self Insurance Police and Fire Departments make payments to cover monthly medical premiums discounts for beneficiaries. Fund Police/Fire Retirees Medical Administration Police and Fire Departments make contributions to cover administrator and investment consulting costs. Fund Pre-Funding for Police /Fire Retiree Medical Trust Payments Police and Fire Departments make contributions to the Pre-Funding Investment Program in the Police/Fire Retire Medical Liability Fund (281000). This fund was established in 1995 with the sole purpose of pre-funding the Police/Fire Retiree Medical Liability (713000) by end of the year A five member investment board manages the investment of the pre-funding funds. The annual contribution amounts to this fund are based on actuarial studies conducted every three years. This fund makes contributions to the Police and Fire Retiree Medical Expendable Trust, based on actuarial studies. Contributions Fund Police and Fire Retiree Medical Expendable Trust Pre-Funding for Police /Fire Retiree Medical Trust Fund (281000) makes contributions to this fund, based on actuarial studies. Investments and income of this fund must be used for the police and fire retirees medical liability and actual expense incurred on their behalf. Payments are either disbursed to the participant, or are held in trust in individual participant accounts for future disbursement. Q - 2
3 Purpose Administer the health reimbursement arrangement (HRA) for those receiving retirement benefits under the Police and Fire Retirement System in accordance with provisions contained in AMC 3.87 and AMC Description Police and Fire Retiree Medical system is a defined contribution plan. The Municipality will pay a predetermined amount to a Trust, for the employee s benefit. The employee will be able to choose from a variety of options as to how to spend the money in his or her account (they are not limited to the insurance provided by the Municipality). The membership qualifications are: Must be beneficiary of the Police and Fire Retirement System Hired prior to January 1, 1995 Retire on or after January 1, The program also provides coverage to spouses and eligible dependents. The system is closed; no other person is eligible to participate in the system. Police and Fire Departments make contributions to cover administrator and investment consulting costs in Police/Fire Retirees Medical Administration Fund (165000). Police and Fire Departments also make contributions to the Pre-Funding Investment Program in the Police/Fire Retiree Medical Liability Fund (281000). This fund was established in 1995 with the sole purpose of pre-funding, via contributions, the Police/Fire Retiree Medical Liability (713000) by end of the year A five member investment board manages the pre-funding investments. The contribution amounts to Fund are based on actuarial studies conducted every three years. Additionally, the Police and Fire Departments pay premiums and provide monthly discounts from the stated premium to all members purchasing municipal health insurance. The Police and Fire Departments make these payments directly to the Municipal Self Insurance fund. The Trust is administered by an eight-person board of trustees. The operating budget for the administration of the Program and the contributions from the prefunding debt service fund to the Trust fund are appropriated as sections with the GGOB. The activity of the Trust Fund, management of the Trust and payment of medical benefits, are not budgeted or appropriated. Q - 3
4 Department Summary 2016 Actuals 2017 Revised 2018 Approved 18 v 17 % Chg Direct Cost by Division 3,676,989 3,883,951 3,881,662 (0.06%) Intragovernmental Charges Charges by/to Other Departments 17,782 17,697 17, % Function Cost Total 3,694,771 3,901,648 3,899,651 (0.05%) Program Generated Revenue (2,614,424) (335,349) (335,349) - Net Cost Total 1,080,346 3,566,299 3,564,302 (0.06%) Direct Cost by Category Salaries and Benefits 162, , ,964 (1.28%) Supplies - 1,280 1,280 - Travel Contractual/OtherServices 3,514,578 3,703,418 3,703,418 - Debt Service Position Summary as Budgeted Full-Time Part-Time Position Total Q - 4
5 Division Summary (Fund Center # , , ) 2016 Actuals 2017 Revised 2018 Approved 18 v 17 % Chg Direct Cost by Category Salaries and Benefits 162, , ,964 (1.28%) Supplies - 1,280 1,280 - Travel Contractual/Other Services 3,514,578 3,703,418 3,703,418 - Manageable Debt Service Non-Manageable Direct Cost Total Intragovernmental Charges Direct Cost Total 3,676,989 3,883,951 3,881,662 - Charges by/to Other Departments 17,782 17,697 17, % Program Generated Revenue by Fund Function Cost Total 3,694,771 3,901,648 3,899,651 (0.05%) Fund Police/Fire Retirees Med Admin (**Moved fr GG starting in 2011**) Fund Police/Fire Ret Med Liability (**Moved fr GG starting in 2011**) 194, , ,349-2,420,052 90,000 90,000 - Program Generated Revenue Total 2,614, , ,349 - Net Cost Total 1,080,346 3,566,299 3,564,302 (0.06%) Position Summary as Budgeted Full-Time Part-Time Position Total Q - 5
6 Direct Cost by Category Net Cost Division Detail (Fund Center # , , ) 2016 Actuals 2017 Revised 2018 Approved 18 v 17 % Chg Salaries and Benefits 162, , ,964 (1.28%) Supplies - 1,280 1,280 - Travel Contractual/Other Services 3,514,578 3,703,418 3,703,418 - Manageable Debt Service Non-Manageable Direct Cost Total Intragovernmental Charges Charges by/to Other Departments 17,782 17,697 17, % Program Generated Revenue Reimbursed Cost-NonGrant Funded - 47,755 47, Miscellaneous Revenues GCP CshPool ST-Int(MOA/ML&P) (1,676) Other Int Income 169,682 90,000 90, Dividend Income 598, UnRlzd Gns&Lss Invs(MOA/AWWU) 1,328, RlzdGns&LsOnSleofInv 322, Contributions from Other Funds 195, , ,594 - Program Generated Revenue Total 2,614, , ,349 - Charges by/to Other Departments Total 17,782 17,697 17, % Program Generated Revenue Total (2,614,424) (335,349) (335,349) - Net Cost Total 1,080,346 3,566,299 3,564,302 (0.06%) Position Detail as Budgeted 2016 Revised 2017 Revised 2018 Approved Full Time Part Time Full Time Part Time Full Time Part Time Special Admin Assistant I Special Admin Officer II Position Detail as Budgeted Total Q - 6
2018 Proposed General Government Operating Budget. Appendix Q. Employee Relations. Police & Fire Retiree Medical Funding Program Q - 1
Appendix Q Employee Relations Police & Fire Retiree Medical Funding Program Q - 1 Flow of Funds AMC 3.87 and AMC 3.88 Police Department and Fire Department Fund 603000 Medical/Dental Self Insurance Police
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