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LTC 189-2011 Explanation For Any Increases In FY 11/12 General FundLTC #189 - 2011 Explanation for any increa ses in FY 2011 /12 General Fund I ndividual D epartment B udgets in E xcess of 2 Percent more than the FY 2010/11 Adopted Budget 2 Further , as explained in the proposed operating millage agenda item presented to the Commission on July, 13, 2011, a sign ificant component of the increase for all departments is due to previously bargained salary adjustments for employees, including a 3 percent Cost of Living Adjustment (COLA) for bargaining employees as of April, 2012; the impact of step increases for emplo yees in the Fraternal Order of Police (FOP) and International Association of Fire Fighters (IAFF) bargaining units; a maximum of 2 percent performance - based merit and a maximum of 2 percent performance - based merit increase for employees in the American Federation of State, County and Municipal Employees bargaining unit (AFSCME) as of May, 2012. The CSL budget also assumes the 3 percent COLA and 2 percent performance - ba sed merit increase has been included for unclassified and other employees consistent with past practice of treating all employees equally. Health insurance costs also a re projected to increase across all department, but most particula rly Police and Fire, based on an estimated 10 percent increase over the current Fiscal Year across all departments , as well as the expiration of the FOP and IAFF additional 5 percent contribution to City health insurance costs . This additional 5 percent c ontribution by FOP and IAFF members was for an 18 month period which will expire in February, 2012 and January, 2012, respectively. As shown in Attachment A , Communications, Procurement, Hu man Resources/Labor Relations, City Attorney, Building, Planning, Code Compliance , Police, and Fire have FY service fund departments charge b ack allocations and transfers. The explanations of the increases for these departments are provided in the following pages. Citywide A ccounts also reflects an increase of $634,970, the majority of which is due to not including savings that were included i n the FY 2010/11 adopted budget, specifically : Approximately $ 420 ,000 that were est imated to occur pending impasse . The FY 2011/12 budget assumed CWA pension savings, and were budgeted as a lump sum reduction under Citywide Accounts. $214,000 in anticipated credit card savings due to anticipated renegotiation of bank fees for credit card charges. The givebacks were subsequently achieved through freezi ng merit increases, providing for overtime to be incurred consistent with the Fair Labor Standards Acts, etc. , and the resulting cost reductions are reflected in the FY 2011/12 CSL budget in each respective department . Similarly, renegotiation of the cred it card charges for bank fees has been completed and impacts are reflected in individual department budgets . Both the CWA were budgeted as negative expenditure amounts in FY 2010/11, and therefore, elimi an increase in the FY 2011/12 budget. Net of these items the Citywide Accounts had, effectively, no variances. LTC #189 - 2011 Explanation for any increa ses in FY 2011 /12 General Fund I ndividual D epartment B udgets in E xcess of 2 Percent more than the FY 2010/11 Adopted Budget 3 NOTE : Salari es and Benefits presented below include 3 percent COLA for a ll employees ; the impact of 5 percent step increases for eligible FOP and IAFF emplo yees ; a maximum of 2 percent performance - based merit increase for eligible employees in the GSA and AFSCME bargaining unit and for unclassified and other , as well as health insurance costs increases noted above. 1. Communications 2. Procurement LTC #189 - 2011 Explanation for any increa ses in FY 2011 /12 General Fund I ndividual D epartment B udgets in E xcess of 2 Percent more than the FY 2010/11 Adopted Budget 4 3. Human Resources/Labor Relations 4. C ity Attorney LTC #189 - 2011 Explanation for any increa ses in FY 2011 /12 General Fund I ndividual D epartment B udgets in E xcess of 2 Percent more than the FY 2010/11 Adopted Budget 5 5. Building Net* *Adjusted for Plan B LTC #189 - 2011 Explanation for any increa ses in FY 2011 /12 General Fund I ndividual D epartment B udgets in E xcess of 2 Percent more than the FY 2010/11 Adopted Budget 6 6. Planning 7. Code Compliance Net * *Adjusted for Plan B LTC #189 - 2011 Explanation for any increa ses in FY 2011 /12 General Fund I ndividual D epartment B udgets in E xcess of 2 Percent more than the FY 2010/11 Adopted Budget 7 8. Police 9. Fire Net* CSL Budget Prior to Pension and Internal Service Fund Increase Allocations Adopted Budget* Variance FY 2010/11 FY 2011/12 Over/(Under) Expenditures $ 56,207,375 $ 57,523,168 $ 1,315,793 2.3% Components Salaries and Benefits - including $623,554 in increased health insurance costs due to expiration in February, 2012 of the addition 5 percent contribution to offset City costs $ 1,266,363 Overtime 100,072 Uniforms 48,506 Increased promotional and entry level testing due to expiration of lieutenant, captain and new hire lists 88,860 Other Professional Service Costs (11,046) Contract Maintenance and Other Operating Expenditures (211,962) Capital - purchase of one additional LP-15 monitor defibrillator for use as a Fire Rescue reserve unit and for the frequent large scale events requiring additional EMS units to be placed in service 35,000 Net $ 1,315,793 *Adjusted for Plan B LTC #189 - 2011 Explanation for any increa ses in FY 2011 /12 General Fund I ndividual D epartment B udgets in E xcess of 2 Percent more than the FY 2010/11 Adopted Budget 8 CONCLUSION As can be seen from the department variance details, and as explained in the proposed operat ing millage agenda item presented to the Commission on July, 13, 2011 , the most significant increases in the FY 2011/12 CSL budge t , other than pension and internal service charges, are due to the following: Previously bargained salary adjustments for empl oyees, including a 3 percent Cost of Living Adjustment (COLA) for bargaining employees as of April, 2012; the impact of step increases for employees in the Fraternal Order of Police ( FOP ) and International Association of Fire Fighters ( IAFF ) bargaining uni ts; a maximum of 2 percent performance - Association (GSA) bargaining unit; and a maximum of 2 percent performance - based merit increase for employees in the American Federation of State, Count y and Municipal Employees bargaining unit (AFSCME) as of May, 2012. In addition, the 3 percent COLA and 2 percent performance - based merit increase has been included for unclassified and other employees consistent with past practice of treating all employe es equally. O vertime cost primarily due to increases in Police court overtime . Health insurance costs based on an estimated 10 percent increase over the current Fiscal Year, as well as the expiration of the FOP and IAFF additional 5 percent contribution t o City health insurance costs which was for an 18 month period, and which will expire in February, 2012 and January, 2012, respectively. Additional budget briefings will be held with the Finance and Citywide Projects Committee (FCWPC) over the summer. Th ese began in June, 2011 with a discussion of capital project pri orities. The next meeting is scheduled for July 28, 2011 to review various department budgets, potential revenue enhancements and impacts of potential service level alternatives. It is antic ipated that the Proposed Work Plan and Budget that will be published later this Attachment JGM/KGB