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Account <br />Code LINE ITEM RESOURCES <br />ACTUAL <br />FY 22-23 <br />ACTUAL <br />FY 23-24 <br />ADOPTED <br />FY 24-25 <br />ADOPTED <br />FY 25-26 <br />61000 Salaries Regular 37,936 38,941 59,330 62,590 <br />61010 Salaries Cash Out/Separation 0 3,781 0 4,540 <br />61100 Retirement-Employer Normal Cost 4,061 5,172 7,250 7,400 <br />61102 Retirement- Employer Unfunded- Miscellaneous 9,416 6,754 10,220 13,200 <br />61120 Medicare Insurance 516 670 860 910 <br />61130 Health Insurance 8,206 7,199 13,740 7,500 <br />61170 Retiree Health Benefits 358 413 590 630 <br />61180 Worker Compensation Insurance 2,191 2,400 2,100 2,510 <br />SUBTOTAL SALARIES & BENEFITS 62,685 65,330 94,090 99,280 <br />62120 Training, Transportation, Meetings 875 96 30,000 30,000 <br />62140 Membership, Subscription & Dues 0 0 300 300 <br />62300 Contract Services-Professional 37,060 73,502 65,000 44,500 <br />SUBTOTAL CONTRACTUALS 37,935 73,598 95,300 74,800 <br />63001 Miscellaneous Operating Expenses 182,968 54,768 175,000 75,000 <br />SUBTOTAL COMMODITIES 182,968 54,768 175,000 75,000 <br />65040 IT Maintenance Charge 0 2,840 2,970 3,030 <br />65055 Communications- Landlines 0 436 410 420 <br />65100 Insurance Charges 2,730 2,897 2,740 3,190 <br />65105 Benefits Overhead 395 414 380 540 <br />65400 Indirect Costs 20,030 13,132 10,580 21,170 <br />SUBTOTAL FIXED CHARGES 23,154 19,719 17,080 28,350 <br />66511 Computer Software Subscriptions 30,743 30,743 0 0 <br />SUBTOTAL CAPITAL 30,743 30,743 0 0 <br />TOTAL 337,485 244,158 381,470 277,430 <br />LIABILITY AND PROPERTY INS FND <br />HUMAN RESOURCES ACCOUNTING UNIT <br />SAFETY PROGRAM 08009052 <br />184