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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 589,736 698,883 744,380 739,100 <br />61010 Salaries Cash Out/Separation 0 2,545 11,830 1,280 <br />61020 Salaries Part-Time 4,891 0 28,920 27,840 <br />61040 Salaries Overtime 99 138 5,000 5,000 <br />61100 Retirement-Employer Normal Cost 53,787 62,733 79,780 75,620 <br />61102 Retirement- Employer Unfunded- Miscellaneous 124,699 81,918 107,790 107,240 <br />61110 Part-Time Retirement 183 0 1,080 1,080 <br />61120 Medicare Insurance 8,493 10,299 11,210 11,120 <br />61130 Health Insurance 85,796 97,585 117,670 118,610 <br />61170 Retiree Health Benefits 2,277 6,088 7,350 7,290 <br />61180 Worker Compensation Insurance 36,058 40,514 32,980 37,040 <br />SUBTOTAL SALARIES & BENEFITS 906,018 1,000,702 1,147,990 1,131,220 <br />62010 Communications 4,080 0 0 0 <br />62120 Training, Transportation, Meetings 13,246 12,898 22,000 22,000 <br />62131 SAMA Wellness and Fitness Program Reimbursements 0 63 600 600 <br />62140 Membership, Subscription & Dues 1,242 703 3,500 3,500 <br />62200 Advertising 0344 00 <br />62300 Contract Services-Professional 154,975 138,016 290,650 304,970 <br />62302 Contracted Vendor Personnel Services 86 0 0 0 <br />62322 Maintenance & Repair Machinery 178 995 6,700 2,930 <br />62600 Parking Validation 0 0 500 500 <br />62700 Auto Expense 1,200 900 1,200 1,200 <br />SUBTOTAL CONTRACTUALS 175,008 153,920 325,150 335,700 <br />63001 Miscellaneous Operating Expenses 18,430 8,739 20,000 20,000 <br />SUBTOTAL COMMODITIES 18,430 8,739 20,000 20,000 <br />64010 Insurance Payment 24,942,511 26,690,002 26,480,810 27,800,000 <br />64060 Insurance Pass Through 2,193,984 2,484,008 2,267,460 2,486,600 <br />64092 Benefit Payments-Wellness 14,634 15,188 15,450 15,450 <br />SUBTOTAL INSURANCE & CLAIMS 27,151,129 29,189,198 28,763,720 30,302,050 <br />65000 Building Rental 37,760 37,760 42,460 65,590 <br />65040 IT Maintenance Charge 33,190 39,530 37,110 37,850 <br />65055 Communications- Landlines 0 6,056 5,170 5,200 <br />65100 Insurance Charges 44,924 48,896 42,940 49,290 <br />65105 Benefits Overhead 6,502 6,985 5,910 6,780 <br />65400 Indirect Costs 329,839 223,732 128,170 87,490 <br />SUBTOTAL FIXED CHARGES 452,215 362,960 261,760 252,200 <br />66511 Computer Software Subscriptions 0 0 80,000 81,000 <br />SUBTOTAL CAPITAL 0 0 80,000 81,000 <br />67301 POB Principal-Misc 19,176 6,573 10,650 19,010 <br />67311 POB Interest - Misc 34,988 34,962 34,930 34,800 <br />SUBTOTAL DEBT SERVICE 54,165 41,534 45,580 53,810 <br />TOTAL 28,756,965 30,757,052 30,644,200 32,175,980 <br />EMPLOYEE GROUP INSURANCE <br />HUMAN RESOURCES ACCOUNTING UNIT <br />EMPLOYEE GROUP INSURANCE 08109053 <br />188