Proposed Budget June 14, 2022 181
City of Calexico
2022-23 Budget
Internal Service Funds
Employee Medical Benefits
Fund #601
Purpose of Fund
2019-20 2020-21 2021-22 2022-23
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 167,421 $ 131,691 $ 277,091 $ 327,091 Annual Activity
Revenues
Department Payroll Contributions Budget assumes
General Fund 2,410,509 all positions are
Water Fund 594,203 filled; Actual
Wastewater Fund 373,436 results based on
Other Funds 126,450 filled positions
1,582,786 2,115,107 2,500,000 3,504,597
Employee Cost Share 315,756 366,559 450,000 662,554
1,898,542 2,481,665 2,950,000 4,167,152
Department Admin Contributions
General Fund 43,360 29,304 33,971 33,971
Water Fund 8,847 5,194 7,344 7,344
Wastewater Fund 6,092 3,802 4,685 4,685
58,300 38,300 46,000 46,000
Other Sources
Reimbursements, COBRA 14,411 5,362 - -
Interest 8,251 383 - -
Transfer from other ISF program - - - -
1,979,504 2,525,711 2,996,000 4,213,152
Expenditures - - -
Active Employees
Benefits/Premiums paid 1,979,495 2,337,646 2,900,000 4,167,152 Broker Services 27,600 27,600 30,000 30,000
Employee Assistance Program 8,139 8,445 9,000 9,000
Other program costs - 6,621 7,000 7,000
2,015,234 2,380,311 2,946,000 4,213,152
Transfer to other ISF Programs - - - -
2,015,234 2,380,311 2,946,000 4,213,152
- - -
Net Annual Activity (35,730) 145,400 50,000 -
Ending Fund Balance $ 131,691 $ 277,091 $ 327,091 $ 327,091 Target Reserve % Annual Expenditures 11% 8% 8% = 1 month
Balance Sheet
Cash/Due from Other Funds $ 214,339 $ 397,161
Current Receivables 11,629 -
Current Payables (94,277) (120,070)
Available Fund Balance $ 131,691 $ 277,091
The City administers a medical insurance program for the benefit of active employees. Program costs are estimated by the City's insurance broker. Beginning in FY 2020-21, the City purchases third party medical insurance on behalf of employees and continues to pay certain outof pocket costs through a third party administrator. Estimated program costs for current employees are contributed by City departments through a bi-weekly payroll allocation.
Includes insurance
premiums, claims,
and administrator
Proposed Budget June 14, 2022 182
City of Calexico
2022-23 Budget
Internal Service Funds
Retiree Medical Benefits
Fund #602
Purpose of Fund
2019-20 2020-21 2021-22 2022-23
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 113,302 $ 74,764 $ 313,135 $ 113,135 Annual Activity
Revenues
Department Benefit Contributions
General Fund 654,146 719,292
Water Fund 128,750 155,501
Wastewater Fund 87,105 99,207
805,000 942,000 870,000 974,000
Retiree Share 57,604 56,620 60,000 60,000
862,604 998,620 930,000 1,034,000
Admin/Premium Contributions
General Fund 137,593 137,719 232,583 - Merged into Benefit Water Fund 28,075 24,412 45,580 - Contribution above
Wastewater Fund 19,332 17,869 30,837 -
185,000 180,000 309,000 -
Other Sources
Program Contributions to OPEB 135,000 242,000
Interest 2,271 561 - -
1,049,875 1,179,181 1,374,000 1,276,000
Expenditures - -
Benefits paid 885,704 549,299 930,000 1,370,000 Actuary Projection - (320,000) Claims Trend
Claims Administration/Premiums 194,309 265,111 300,000 - Combined Other program costs 8,400 8,400 9,000 9,000
1,088,412 822,810 1,239,000 1,059,000
OPEB Trust Contribution 135,000 242,000
Supplemental OPEB Trust Contribution 200,000 -
Transfer to other ISF Programs - 118,000 - -
1,088,412 940,810 1,574,000 1,301,000 -
Net Annual Activity (38,537) 238,371 (200,000) (25,000) Ending Fund Balance $ 74,764 $ 313,135 $ 113,135 $ 88,135 Target Reserve % Annual Expenditures 8% 8% = 1 month
Current Benefits
Balance Sheet
Cash/Due from Other Funds $ 100,073 $ 347,498 $ 313,135 $ 288,135 Current Receivables 34,068 - - -
Current Payables (59,377) (34,363) - -
Available Fund Balance 74,764 313,135 313,135 288,135
OPEB Prefunding Reserve - 135,000 470,000 712,000
Total Fund Balance $ 74,764 $ 448,135 $ 783,134 $ 1,000,134 The City administers a medical insurance program for the benefit of certain eligible retirees. Program costs are estimated by the City's actuary. Beginning in FY 2020-21, the City purchases third party medical insurance on behalf of eligible retirees and continues to pay certain out-of pocket costs through a third party administrator. Program costs for retirees are allocated to City departments based upon the number of authorized employee positions. Starting in 2021, the City has started prefunding its retiree medical obligations with the intent to amortize the unfunded liability over 30 years.
Proposed Budget June 14, 2022 183
City of Calexico
2022-23 Budget
Internal Service Funds
Workers Compensation
Fund #603
Purpose of Fund
2019-20 2020-21 2021-22 2022-23
Actual Actual Projected Budget Notes
Beginning Fund Balance $ (922,308) $ (165,178) $ 2,628 $ 27,649 Annual Activity
Revenues
Department Payroll Contributions
General Fund 955,949 1,055,231
Water Fund 225,665 250,404
Wastewater Fund 125,510 134,875
Other Funds 64,897 66,002
Vacancy (150,000) (150,000)
1,200,760 1,289,486 1,222,020 1,356,512
General Fund - JPIA 227,647 - - -
Investment Income 28,137 2,244 - -
Transfer from Other ISF Funds 513,000 - - -
1,969,544 1,291,730 1,222,020 1,356,512
Expenditures - - (0.00) -
Claims
Claim payments 556,375 432,046 811,000 852,000 Actuarial Projection Actuarial Loss reserves 339,000 133,000 (75,000) (75,000) Claims Trend 895,375 565,046 736,000 777,000
Other Costs
CSAC/Excess Insurance 172,543 224,041 335,000 375,000
CSAC/Broker 17,197 16,432 20,000 20,000
CSAC/Administration - 19,515 20,000 20,000
Claims Administrator 56,677 45,227 25,000 25,000
Actuary 2,250 2,250 3,000 3,000
State Fees 21,141 17,993 23,000 23,000
Loss Control Programs 2,785 33,420 35,000 35,000
JPIA Payment Plan 44,446 - - -
317,039 358,878 461,000 501,000
Transfer out to Other ISFs 200,000
1,212,414 1,123,924 1,197,000 1,278,000
- - - -
Net Annual Activity 757,130 167,806 25,020 78,512
Target Reserve
Ending Fund Balance $ (165,178) $ 2,628 $ 27,649 $ 106,161 8% = 1 month % Annual Expenditures 2% 8%
Balance Sheet
Cash/Due from Other Funds $ 2,062,316 $ 2,018,398
Receivables/Deposits 136,074 125,000
Current Payables/Claim Reserve (727,311) (690,770)
Actuarial Long-term Claim Reserve (1,343,000) (1,450,000) JPIA Retrospective Charges (293,257) -
Fund Balance (Long-term) $ (165,178) $ 2,628
The City administers its Workers Compensation Program through this Internal Service Fund. Program costs are estimated by a third party broker and actuary. City departments contribute premiums through payroll contributions as a percentage of salary.
Proposed Budget June 14, 2022 184
City of Calexico
2022-23 Budget
Internal Service Funds
Unemployment Insurance
Fund #604
Purpose of Fund
2019-20 2020-21 2021-22 2022-23
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 952 $ 784 $ 4,112 $ 4,279
Annual Activity
Revenues
Department Payroll Contributions Payroll charges
General Fund 39,831 43,968 reduced in 2022
Water Fund 9,403 10,434 due to favorable
Wastewater Fund 5,230 5,620 claims trend.
Other Funds 2,704 2,750
Investment Income - -
75,969 79,754 57,168 62,771
Expenditures
Claims 18,137 11,426 57,000 62,271
Transfers - Other ISF Programs 58,000 65,000 - -
76,137 76,426 57,000 62,271
Net Annual Activity (168) 3,328 168 500
Target Reserve
Ending Fund Balance $ 784 $ 4,112 $ 4,279 $ 4,779 8% = 1 month % Annual Expenditures 8% 8%
Balance Sheet
Cash/Due from Other Funs $ 2,333 $ 5,508
Current Receivables 182 -
Current Payables (1,731) (1,327)
Available Fund Balance $ 784 $ 4,182
The City administers its Unemployment Self Insurance Program through this Internal Service Fund. The State of California bills the City for unemployment insurance claims. City departments contribute an allocation of estimated program costs through bi-weekly payroll contributions as a percentage of salary.
Proposed Budget June 14, 2022 185
City of Calexico
2022-23 Budget
Internal Service Funds
General Liability
Fund #605
Purpose of Fund
2019-20 2020-21 2021-22 2022-23
Actual Actual Projected Budget Notes
Beginning Fund Balance $ (228,906) $ 21,101 $ 292 $ 83,170 Annual Activity
Revenues
Department Contributions Methodology
General Fund 441,572 713,838 591,998 670,181 50% Program FTEs Water Fund 182,733 166,015 214,577 241,986 50% Capital Assets Wastewater Fund 69,695 67,447 93,425 102,834
694,000 947,300 900,000 1,015,000
General Fund/JPIA Installment 406,131 - - -
Transfer from Other ISFs 383,000 - -
Investment Income 31,398 915 - -
1,131,529 1,331,215 900,000 1,015,000
Expenditures - -
Claim Payments 104,130 629,332 150,000 218,000 Actuary Projection Actuarial Loss Reserves 121,000 201,496 - -
225,130 830,828 150,000 218,000
Excess Insurance
General Liability 228,356 229,640 304,106 360,000
Excess Liability 25,913 40,505 55,742 70,000
Property Program 82,189 173,018 225,413 280,000
Crime 3,717 4,417 2,000 4,400
Cyber 1,600 2,550 4,183 6,000
Underground Storage 2,104 2,104 4,000 2,300
Pollution 1,339 1,339 2,178 10,000
345,218 453,573 597,622 732,700
Third Party Administrator 32,250 31,500 31,500 31,500
Other Service Providers/Actuary 31,891 36,123 38,000 38,000 JPIA Interest and Credits (207,967) - - -
426,522 1,352,024 817,122 1,020,200
Transfer to Other ISF Program 455,000 - - - To Workers Comp 881,522 1,352,024 817,122 1,020,200
Net Annual Activity 250,007 (20,809) 82,879 (5,200)
Ending Fund Balance $ 21,101 $ 292 $ 83,170 $ 77,970 Target Reserve % Annual Expenditures - - 8% 8% = 1 month
Balance Sheet
Cash/Due from Other Funds $ 1,273,859 $ 1,565,411
Prepaid and Deposit with TPA 172,729 220,513
Current Payables/Claim Reserve (1,063,603) (1,267,632)
Actuarial Long-term Claim Reserve (231,000) (518,000)
JPIA Retrospective Charges (130,883) -
Fund Balance (Long-term) $ 21,101 $ 292
The City administers its General Liability Insurance Program through this Internal Service Fund. Program costs are estimated by a third party broker and actuary. City departments contribute an allocation of estimated program costs. Allocations are based 50% upon the number of budgeted employees and 50% based upon capitalized assets.
Earthquake, Vehicles,
Boiler/Machinery
Proposed Budget June 14, 2022 186