Administrative Services
FY 2022-23 Proposed Budget
Administrative Services
289
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FY 2022-23 Proposed Budget
Administrative Services
290
Department Overview
Budget Units
Budget Unit
Program
2023 Proposed Budget
Administrative Services
$ 901,880
100-40-400
Administrative Services Administration
$ 901,880
Finance
$ 2,879,237
100-41-405
Accounting
$ 1,745,952
100-41-406
Business Licenses
$ 473,445
100-41-425
Purchasing
$ 369,240
100-41-426
Budget
$ 290,600
Human Resources
$ 6,190,347
100-44-412
Human Resources
$ 1,505,541
642-44-414
Retiree Benefits
$ 1,388,276
100-44-417
Insurance Administration
$ 2,034,411
620-44-418
Workers Compensation Insurance
$ 516,946
641-44-419
Short Term and Long Term Disability
$ 98,523
641-44-420
Compensated Absences
$ 646,650
Total
$ 9,971,464
FY 2022-23 Proposed Budget
Administrative Services
291
Budget at a Glance
2023 Proposed Budget
Total Revenues
$ 4,403,661
Total Expenditures
$ 9,971,464
Fund Balance
$ (1,332,250)
General Fund Costs
$ 4,235,553
% Funded by General Fund
42.5%
Total Staffing
18.9 FTE
Organization
Kristina Alfaro
, Director of Administrative Services
FY 2022-23 Proposed Budget
Administrative Services
292
Performance Measures
Finance Division
Goal: Financial Stability - Provide a sustainable level of core services that are funded from ongoing and stable revenue sources.
Benefit: Citizens can enjoy high quality of services that meet community priorities.
Performance Measure
FY 2020
July-June
FY 2021
July-June
FY 2022
July-Dec
Ongoing
Target
General Fund fund balance as a % of
budgeted appropriations
69%
103%
78%
35%
Credit Rating
AA+
AA+
AA+
AA+
Actual revenue vs. budget (% below
budget)
-7%
-19%
-35%
10%
Actual expenditures (% below budget)
17%
15%
23%
5%
Funding allocated to high priority
services (Public Works, Community
Development, Law Enforcement)
43%
53%
53%
63%
Human Resources Division
Goal: To create a thriving organization with meaningful careers in public service.
Benefit: The agency supports a professional and engaged workforce offering diverse and quality community services.
FY 2022-23 Proposed Budget
Administrative Services
293
Performance Measure
FY 2020
July-June
FY 2021
July-June
FY 2022
July-Dec
Ongoing
Target
# of Worker’s Compensation Cases
15 10
13 0
Total recordable Injury Rate YTD
5.7%
5.0%
6.4%
0%
% absenteeism (% of total annual
work hours)
3%
2%
2%
2%
% turnover rate*
3%
5%
3%
1%
% Employee satisfaction
N/A
N/A
N/A
100%
% Employee participation in wellness
activities
47%
43%
47%
75%
Average # of applications received per
recruitment
41 70
48 50
Recruitment timeline - # days from
hiring request to offer letter
85 78
70 60
# of employees using the Telework
program
N/A
N/A
N/A
17 % Utilization of full-service employee
portal
100%
N/A**
N/A**
100%
*Data for resignations only
**Data not applicable
FY 2022-23 Proposed Budget
Administrative Services
294
Workload Indicators
Finance Division
Workload Indicator
FY 2020
July-June
FY 2021
July-June
FY 2022
July-Dec
# of vendor checks processed
5,668
4,457
2,471
# of payroll checks processed
9,953
7,816
4,014
# of business license applications
901
1,061
410
# of business license renewals
2,842
2,467
677
# of journal entries posted
4,637
3,915
2,108
# of purchase orders approved
495
534
326
# of receipts processed
14,204
10,367
6,016
Human Resources Division
Workload Indicator
FY 2020
July-June
FY 2021
July-June
FY 2022
July-Dec
# of regular recruitments
20 24
15 # of regular new hires
20 22
23 # of temporary new hires
N/A
18 12
# of personnel payroll changes
1,104
834
441
# of full-time employee exits processed
14 30
9 # of mandated training classes offered*
N/A
18 8
# of employees participating in the wellness
program
91 90
93 * some trainings mandated every other year, however not on the same annual schedule Proposed Budget
It is recommended that City Council approve a budget of $9,971,464 for the Administrative Services department. This represents an increase of $2,200,349 (28.3%) from the FY 2021-22 Adopted Budget.
The increase in compensation and benefits is due to the requests for a Purchasing Manager and a Budget Manager. The increase in contract services is primarily due to increases in general liability and property insurance premiums, which are increasing by over $760,000 compared to last year's budget. One-time special projects are requested for a fee study and federal grants program.
FY 2022-23 Proposed Budget
Administrative Services
295
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
62.1%
28.9%
9.0%
Human Resources
Finance
Administrative Services
$6.55M
$7.36M
$7.77M
$9.97M
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
FY 2022-23 Proposed Budget
Administrative Services
296
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Charges for Services
$ 3,898,699
$ 4,156,784
$ 4,837,735
$ 4,403,661
Miscellaneous Revenue
$ 35,060
$ 8,775
$
-
$
-
Total Revenues
$ 3,933,759
$ 4,165,559
$ 4,837,735
$ 4,403,661
Expenditures
Employee Compensation
$ 2,028,226
$ 2,229,343
$ 2,259,659
$ 2,688,101
Employee Benefits
$ 2,096,913
$ 2,191,476
$ 2,321,303
$ 2,660,698
Materials
$ 184,873
$ 83,977
$ 166,641
$ 191,213
Contract Services
$ 1,972,395
$ 2,513,838
$ 2,612,344
$ 3,719,161
Cost Allocation
$ 266,331
$ 341,705
$ 341,693
$ 349,530
Special Projects
$
-
$
-
$
-
$ 265,000
Contingencies
$
-
$
-
$ 69,475
$ 97,761
Total Expenditures
$ 6,548,738
$ 7,360,339
$ 7,771,115
$ 9,971,464
Fund Balance
$ 1,807,757
$ (1,678,654)
$ (941,848)
$ (1,332,250)
General Fund Costs
$ 4,422,735
$ 1,516,125
$ 1,991,532
$ 4,235,553
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
297
Position Title
2020
Actual
2021
Actual
2022 Adopted
Budget
2023 Proposed
Budget
ACCOUNTANT II
2.00 1.00
2.00 2.00
ACCOUNT CLERK II
2.00 3.00
3.00 3.00
ACCOUNTING TECHNICIAN
1.00 1.00
1.00 1.00
ADMINISTRATIVE ASSISTANT
1.00 0.95
0.95 0.95
BUDGET MANAGER
0 0
0 1.00
DIRECTOR OF ADMIN SERVICES
1.00 1.00
1.00 1.00
FINANCE MANAGER
1.00 0.95
0.95 0.95
HUMAN RESOURCES ANALYST II
1.00 2.00
2.00 2.00
HUMAN RESOURCES MANAGER
1.00 1.00
1.00 1.00
HUMAN RESOURCES TECH
1.00 2.00
2.00 2.00
PURCHASING MANAGER
0 0
0 1.00
SENIOR ACCOUNTANT
1.00 1.00
1.00 1.00
SENIOR MANAGEMENT
ANALYST
2.00 2.00
2.00 2.00
Total
14.00 15.90
16.90 18.90
FY 2022-23 Proposed Budget
Administrative Services
298
Administrative Services Administration
Budget Unit 100-40-400
General Fund - Administrative Services - Administrative Services Administration Budget at a Glance
2023 Proposed Budget
Total Revenues
$ 156,003
Total Expenditures
$ 901,880
Fund Balance
$
-
General Fund Costs
$ 745,877
% Funded by General Fund
82.7%
Total Staffing
3.8 FTE
Program Overview
The Administrative Services Administration program oversees and coordinates Human Resources/Risk Management, Finance, Purchasing, Budget, and Treasury. Staff support is provided to the Fiscal Strategic and Audit Committees, as well as the Santa Clara County Leadership Academy.
Service Objectives
Manage the City's investment portfolio to obtain safety of funds, liquidity, and a reasonable rate of return.
Perform special projects for the City Manager.
Manage the City's Contract for Law Enforcement Services with the Santa Clara County Sheriff's Office.
Provide staff support to the Santa Clara County Leadership Academy Proposed Budget
It is recommended that City Council approve a budget of $901,880 for the Administrative Services Administration program. This represents a decrease of $24,423 (-2.6%) from the FY 2021-22 Adopted Budget.
This budget is relatively unchanged from last fiscal year. The decrease in Materials and Contract Services is due to the transfer of printing costs for the budget document to the Budget program.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
299
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Charges for Services
$ 69,263
$ 185,799
$ 183,169
$ 156,003
Miscellaneous Revenue
$
-
$ (2,800)
$
-
$
-
Total Revenues
$ 69,263
$ 182,999
$ 183,169
$ 156,003
Expenditures
Employee Compensation
$ 541,196
$ 593,523
$ 594,796
$ 588,164
Employee Benefits
$ 239,759
$ 249,510
$ 280,580
$ 282,451
Materials
$ 76,682
$ 17,077
$ 46,067
$ 29,841
Contract Services
$
-
$ 8,323
$ 3,618
$ 661
Cost Allocation
$ 35,067
$
-
$
-
$
-
Contingencies
$
-
$
-
$ 1,242
$ 763
Total Expenditures
$ 892,704
$ 868,433
$ 926,303
$ 901,880
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 823,441
$ 685,434
$ 743,134
$ 745,877
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2020
Actual
2021
Actual
2022 Adopted
Budget
2023 Proposed
Budget
ADMINISTRATIVE ASSISTANT
1.00 0.95
0.95 0.95
DIRECTOR OF ADMIN SERVICES
0.80 0.80
0.80 0.80
SENIOR MANAGEMENT
ANALYST
1.00 2.00
2.00 2.00
Total
2.80 3.75
3.75 3.75
There are no changes to the current level of staffing.
FY 2022-23 Proposed Budget
Administrative Services
300
Accounting
Budget Unit 100-41-405
General Fund - Finance - Accounting
Budget at a Glance
2023 Proposed Budget
Total Revenues
$ 2,105,135
Total Expenditures
$ 1,745,952
Fund Balance
$
-
General Fund Costs
$ (359,183)
% Funded by General Fund
-20.6%
Total Staffing
6.9 FTE
Program Overview
The Finance Division oversees all financial accounting and treasury functions for the City. Accurate and timely maintenance of all City financial records, including financial reporting, revenue collection, banking and investments, disbursement of all funds, and payroll processing are handled by the Finance Division. All required Federal, State and other regulatory reporting with respect to the City's financial condition are prepared in the Accounting program of Finance. In addition, Finance monitors the City's two investment policies, manages budget-to-actual activities for both operational and capital budgets, performs all financial analyses, conducts research, and prepares reports on all fiscal maWers of the City for internal and external customers.
Service Objectives
Process all financial transactions of the City of Cupertino, including general ledger accounting, cash management and investment of City funds, payroll, accounts payable, revenue collections, banking, and miscellaneous billing.
Record all City financial transactions prudently and within all regulatory requirements.
Produce timely and accurate financial reports.
Maintain a high level of professionalism when fulfilling the City’s financial policies, processing its financial transactions, and representing the City to its residents.
Respond promptly to inquiries from the public and other City departments.
Proposed Budget
It is recommended that City Council approve a budget of $1,745,952 for the Accounting program. This represents an increase of $142,952 (8.9%) from the FY 2021-22 Adopted Budget.
The increase in Compensation is due to part-time staff that was not budgeted in FY 2021-22. The increase in Special Projects is due to a fee study of the City's costs of service and fees for service. The fee study will assess the City’s fees to ensure appropriate cost recovery and assess the costs of service to facilitate the allocation of overhead costs through the Cost Allocation Plan. The last fee study was performed in FY 2015-16.
FY 2022-23 Proposed Budget
Administrative Services
301
Special Projects
The following table shows the special projects for the fiscal year.
Project
Appropriation
Revenue
Funding Source
Description
Fee Study
$75,000
$75,000
General Fund
Fee study of City services and
costs.
Total
$75,000
$75,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Charges for Services
$ 1,673,028
$ 2,114,792
$ 2,175,347
$ 2,105,135
Miscellaneous Revenue
$ 35,060
$ 11,553
$
-
$
-
Total Revenues
$ 1,708,088
$ 2,126,345
$ 2,175,347
$ 2,105,135
Expenditures
Employee Compensation
$ 730,307
$ 858,215
$ 831,742
$ 875,847
Employee Benefits
$ 320,800
$ 370,373
$ 401,927
$ 428,205
Materials
$ 16,564
$ 8,487
$ 23,131
$ 24,009
Contract Services
$ 188,162
$ 248,303
$ 337,192
$ 333,942
Cost Allocation
$ 58,882
$
-
$
-
$
-
Special Projects
$
-
$
-
$
-
$ 75,000
Contingencies
$
-
$
-
$ 9,008
$ 8,949
Total Expenditures
$ 1,314,715
$ 1,485,378
$ 1,603,000
$ 1,745,952
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (393,373)
$ (640,967)
$ (572,347)
$ (359,183)
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
302
Position Title
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
ACCOUNTANT II
1.90 1.00
1.90 1.90
ACCOUNT CLERK II
1.50 2.00
2.00 2.00
ACCOUNTING TECHNICIAN
1.00 1.00
1.00 1.00
FINANCE MANAGER
1.00 0.95
0.95 0.95
SENIOR ACCOUNTANT
1.00 1.00
1.00 1.00
Total
6.40 5.95
6.85 6.85
There are no changes to the current level of staffing.
FY 2022-23 Proposed Budget
Administrative Services
303
Business Licenses
Budget Unit 100-41-406
General Fund - Finance - Business Licenses
Budget at a Glance
2023 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 473,445
Fund Balance
$
-
General Fund Costs
$ 473,445
% Funded by General Fund
100.0%
Total Staffing
1.1 FTE
Program Overview
The Business Licenses program monitors business licensing activity for compliance with the City Municipal Code and applicable state law.
Service Objectives
Issue business licenses to entities conducting business within the city limits of Cupertino.
Collect appropriate business license fees.
Monitor compliance with the Business License Tax Code and provide useful information related to business activity to City departments.
Identify non-compliant business activity.
Proposed Budget
It is recommended that City Council approve a budget of $473,445 for the Business Licenses program. This represents an increase of $69,068 (17.1%) from the FY 2021-22 Adopted Budget.
The increase is due to bank charges for business licenses transactions in Accela.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
304
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 86,146
$ 97,527
$ 101,611
$ 101,611
Employee Benefits
$ 46,954
$ 52,727
$ 62,881
$ 64,279
Materials
$ 179
$ 83
$
-
$
-
Contract Services
$ 9,003
$ 61,787
$
-
$ 65,000
Cost Allocation
$ 95,029
$ 252,034
$ 239,885
$ 240,930
Contingencies
$
-
$
-
$
-
$ 1,625
Total Expenditures
$ 237,311
$ 464,158
$ 404,377
$ 473,445
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 237,311
$ 464,157
$ 404,377
$ 473,445
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
ACCOUNTANT II
0.10 0
0.10 0.10
ACCOUNT CLERK II
0.50 1.00
1.00 1.00
Total
0.60 1.00
1.10 1.10
There are no changes to the current level of staffing.
FY 2022-23 Proposed Budget
Administrative Services
305
Purchasing
Budget Unit 100-41-425
General Fund - Finance - Purchasing
Budget at a Glance
2023 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 369,240
Fund Balance
$
-
General Fund Costs
$ 369,240
% Funded by General Fund
100.0%
Total Staffing
1.0 FTE
Program Overview
The Purchasing program provides centralized oversight and management over the City's procurement of goods and services. Centralized procurement assures fair and open acquisition processes that seek to obtain maximum value for each dollar spent. Major activities include soliciting formal competitive bids and proposals, obtaining quotes, and participating in cooperative procurements with other governmental agencies. In addition, the Purchasing program assists City employees in complying with all legal and ethical requirements.
Service Objectives
Oversee and manage the procurement of goods and services by the City while ensuring compliance with applicable federal, state, and local laws, ordinances, rules, and regulations.
Develop and implement strategic procurement planning, procurement policies and procedures, quality control, procurement training, electronic procurement systems, and procurement card administration.
Provide professional support and contractual advice to all stakeholders involving contractual services, consultants, equipment, supplies, construction, capital improvements, and other applicable activities.
Keep informed of current developments in the field of purchasing, prices, market conditions, and new products.
Proposed Budget
It is recommended that City Council approve a budget of $369,240 for the Purchasing program.
Procurement is a new program in FY 2022-23. The City's internal auditor, Moss Adams, conducted a Procurement Operational Review and recommended the City take steps toward greater centralization of procurement activities and elevate procurement to a strategic function. The City is requesting a Purchasing Manager position to:
Manage the implementation plan for the Procurement Operational Review.
Oversee and manage procurement operations to ensure compliance with laws, ordinances, rules, and regulations.
FY 2022-23 Proposed Budget
Administrative Services
306
Design and implement procurement policies and procedures and procurement training for City staff.
Special Projects
The following table shows the special projects for the fiscal year.
Project
Appropriation
Revenue
Funding Source
Description
Federal Grants
Consultant
$100,000
$100,000
General Fund
Consultant to help
the City maximize
Federal grant
revenues
Total
$100,000
$100,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$
-
$
-
$
-
$ 180,955
Employee Benefits
$
-
$
-
$
-
$ 84,996
Materials
$
-
$
-
$
-
$ 3,209
Special Projects
$
-
$
-
$
-
$ 100,000
Contingencies
$
-
$
-
$
-
$ 80
Total Expenditures
$
-
$
-
$
-
$ 369,240
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$
-
$
-
$ 369,240
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
PURCHASING MANAGER
0 0
0 1.00
Total
0 0
0 1.00
The increase in staffing is due to a request for a Purchasing Manager.
FY 2022-23 Proposed Budget
Administrative Services
307
Budget
Budget Unit 100-41-426
General Fund - Finance - Budget
Budget at a Glance
2023 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 290,600
Fund Balance
$
-
General Fund Costs
$ 290,600
% Funded by General Fund
100.0%
Total Staffing
1.0 FTE
Program Overview
The Budget program develops, delivers, and manages the annual operating budget. The Budget program also develops the twenty-year long-term financial forecast and updates revenue and expenditure projections.
Additionally, the Budget program provides financial planning and fiscal analysis on City issues and complex business decisions.
Service Objectives
Develops the annual operating budget.
Coordinates the preparation and publication of the operating budget document.
Communicates the budget through the City's interactive financial transparency portal.
Engages residents in the budgeting process.
Develops the Twenty-Year General Fund Financial Forecast.
Prepares and updates revenue and expenditure forecasts.
Analyze budget performance during the year and prepare Quarterly Financial Reports.
Provides departments with timely and accurate financial reports to assist them in their daily decision- making.
Assists departments with any necessary budget amendments during the year.
Advises the City in the areas of short and long-term financial planning and fiscal analysis.
Advises the City in developing and implementing sound financial policies.
Proposed Budget
It is recommended that City Council approve a budget of $290,600 for the Budget program.
Budget is a new program for FY 2022-23. The City is requesting a Budget Manager to provide more resources to manage the City's budget process. Currently, the Finance Manager manages all financial operations, including accounting, business licensing, and budget.
Revenues and Expenditures
FY 2022-23 Proposed Budget
Administrative Services
308
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$
-
$
-
$
-
$ 180,955
Employee Benefits
$
-
$
-
$
-
$ 84,996
Materials
$
-
$
-
$
-
$ 21,091
Contract Services
$
-
$
-
$
-
$ 2,957
Contingencies
$
-
$
-
$
-
$ 601
Total Expenditures
$
-
$
-
$
-
$ 290,600
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$
-
$
-
$ 290,600
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
BUDGET MANAGER
0 0
0 1.00
Total
0 0
0 1.00
The increase in staffing is due to a request for a Budget Manager.
FY 2022-23 Proposed Budget
Administrative Services
309
Human Resources
Budget Unit 100-44-412
General Fund - Human Resources - Human Resources
Budget at a Glance
2023 Proposed Budget
Total Revenues
$ 1,706,378
Total Expenditures
$ 1,505,541
Fund Balance
$
-
General Fund Costs
$ (200,837)
% Funded by General Fund
-13.3%
Total Staffing
4.9 FTE
Program Overview
The Human Resources Division is responsible for the administration of human resource, employee benefits, and labor relation programs including personnel selection, classification, compensation, equal employment opportunity, labor negotiations, employee relations, employee training and development, benefits, and retirement. In addition, Human Resources administers risk management, safety and wellness programs, and a self-insured workers’ compensation program. Funding for retiree medical insurance is also covered in the Human Resources budget.
Service Objectives
Provide a working environment where respect for the individual is encouraged and safeguarded.
Provide timely personnel services to departments and divisions in a fair, objective, and equitable manner.
Enter into agreements with employee groups concerning terms and conditions of employment.
Provide an employee development program addressing immediate and long-term training needs.
Provide departments a listing of qualified persons for employment consideration within sixty days of an authorized vacant position.
Ensure equal employment opportunities.
Administer classification plan.
Administer employee benefits.
Provide personnel services consistent with the operational needs of the user department.
Proposed Budget
It is recommended that City Council approve a budget of $1,505,541 for the Human Resources program. This represents an increase of $26,426 (1.8%) from the FY 2021-22 Adopted Budget.
This budget is relatively unchanged from last fiscal year. Contract Services are decreasing because a salary study and chief negotiator for labor negotiations were budgeted in FY 2021-22. Special projects are increasing due to the hybrid recruitment strategy and online marketing and branding.
FY 2022-23 Proposed Budget
Administrative Services
310
Special Projects
The following table shows the special projects for the fiscal year.
Project
Appropriation
Revenue
Funding Source
Description
Hybrid Recruitment
Strategy
$40,000
$40,000
General Fund
Consultant fees for
search portion of
recruitments for
Executive and
Senior Management
level positions, and
other key positions
as necessary
Online Marketing
and Branding
$50,000
$50,000
General Fund
Consultant fees to
develop a
comprehensive
Talent Attraction
campaign for the
City
Total
$90,000
$90,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
311
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Charges for Services
$ 959,351
$ 1,609,812
$ 2,122,380
$ 1,706,378
Miscellaneous Revenue
$
-
$ 22
$
-
$
-
Total Revenues
$ 959,351
$ 1,609,834
$ 2,122,380
$ 1,706,378
Expenditures
Employee Compensation
$ 623,303
$ 635,667
$ 683,904
$ 711,571
Employee Benefits
$ 321,161
$ 281,792
$ 327,828
$ 320,794
Materials
$ 84,975
$ 58,330
$ 97,443
$ 113,063
Contract Services
$ 463,988
$ 568,564
$ 358,540
$ 260,767
Cost Allocation
$ 42,307
$
-
$
-
$
-
Special Projects
$
-
$
-
$
-
$ 90,000
Contingencies
$
-
$
-
$ 11,400
$ 9,346
Total Expenditures
$ 1,535,734
$ 1,544,353
$ 1,479,115
$ 1,505,541
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 576,383
$ (65,481)
$ (643,265)
$ (200,837)
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2020
Actual
2021
Actual
2022 Adopted
Budget
2023 Proposed
Budget
DIRECTOR OF ADMIN SERVICES
0.20 0.20
0.20 0.20
HUMAN RESOURCES ANALYST II
0.80 1.70
1.70 1.70
HUMAN RESOURCES MANAGER
1.00 1.00
1.00 1.00
HUMAN RESOURCES TECH
0.95 1.95
1.95 1.95
SENIOR MANAGEMENT
ANALYST
0.90 0
0 0
Total
3.85 4.85
4.85 4.85
There are no changes to the current level of staffing.
FY 2022-23 Proposed Budget
Administrative Services
312
Retiree Benefits
Budget Unit 642-44-414
Retiree Medical - Human Resources - Retiree Benefits
Budget at a Glance
2023 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 1,388,276
Fund Balance
$ (1,388,276)
General Fund Costs
$
-
% Funded by General Fund
0.0%
Total Staffing
FTE
Program Overview
The Retiree Benefits program administers the City’s Other Post-Employment Benefits (OPEB).
Service Objectives
Provide investment oversight and appropriate funding for the City’s retiree medical liability. The City established a trust account with Public Agency Retirement Services (PARS) that will fund the future liability.
Annual contributions from the City are deposited into the trust and invested in a portfolio of equity, bond, and money market funds.
Proposed Budget
It is recommended that City Council approve a budget of $1,388,276 for the Retiree Benefits program. This represents an increase of $146,350 (11.8%) from the FY 2021-22 Adopted Budget.
The increase is due to an increase in the actuarially determined contribution's normal cost for the City's Other Post-Employment Benefits (OPEB) plan. Starting in FY 2022-23, the City plans to fund OPEB costs with the City’s Section 115 OPEB Trust as the City’s OPEB plan is over 100% funded. Funding OPEB costs with the OPEB Trust will eliminate the transfers from the General Fund to the Retiree Medical Fund.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
313
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Benefits
$ 1,142,793
$ 1,220,074
$ 1,227,045
$ 1,373,494
Cost Allocation
$ 6,262
$ 10,982
$ 14,881
$ 14,782
Total Expenditures
$ 1,149,055
$ 1,231,056
$ 1,241,926
$ 1,388,276
Fund Balance
$ 1,242,945
$ (1,185,056)
$ (169,215)
$ (1,388,276)
General Fund Costs
$ 2,392,000
$ 46,000
$ 1,072,711
$
-
Staffing
There is no staffing associated with this program.
FY 2022-23 Proposed Budget
Administrative Services
314
Insurance Administration
Budget Unit 100-44-417
General Fund - Human Resources - Insurance Administration Budget at a Glance
2023 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 2,034,411
Fund Balance
$
-
General Fund Costs
$ 2,034,411
% Funded by General Fund
100.0%
Total Staffing
0.2 FTE
Program Overview
The Insurance Administration program manages Risk Management safety programs and self-insured Workers’ Compensation and General Liability programs.
Service Objectives
Satisfy statutory regulations regarding Workers’ Compensation and employee safety.
Promote work environment that emphasizes safe work practices.
Proposed Budget
It is recommended that City Council approve a budget of $2,034,411 for the Insurance Administration program. This represents an increase of $1,069,059 (110.7%) from the FY 2021-22 Adopted Budget.
The increase is primarily due to the annual premium increase for Pooled Liability Assurance Network Joint Powers Authority (PLAN JPA). The premium is increasing by approximately $364,000, or 40%, compared to last year's actuals, and $761,000, or 147%, compared to last year's budget.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
315
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Charges for Services
$ 959,351
$
-
$
-
$
-
Total Revenues
$ 959,351
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 18,312
$ 16,053
$ 19,005
$ 19,953
Employee Benefits
$ 8,734
$ 6,943
$ 8,730
$ 9,000
Materials
$ 2
$
-
$
-
$
-
Contract Services
$ 602,487
$ 764,636
$ 866,155
$ 1,903,469
Cost Allocation
$ 7,789
$ 46,350
$ 49,808
$ 54,402
Contingencies
$
-
$
-
$ 21,654
$ 47,587
Total Expenditures
$ 637,324
$ 833,982
$ 965,352
$ 2,034,411
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (322,027)
$ 833,982
$ 965,352
$ 2,034,411
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2020
Actual
2021
Actual
2022 Adopted
Budget
2023 Proposed
Budget
HUMAN RESOURCES ANALYST II
0.05 0.10
0.10 0.10
HUMAN RESOURCES TECH
0.05 0.05
0.05 0.05
SENIOR MANAGEMENT
ANALYST
0.05 0
0 0
Total
0.15 0.15
0.15 0.15
There are no changes to the current level of staffing.
FY 2022-23 Proposed Budget
Administrative Services
316
Workers Compensation Insurance
Budget Unit 620-44-418
Workers' Compensation - Human Resources - Workers Compensation Insurance Budget at a Glance
2023 Proposed Budget
Total Revenues
$ 436,145
Total Expenditures
$ 516,946
Fund Balance
$ (80,801)
General Fund Costs
$
-
% Funded by General Fund
0.0%
Total Staffing
0.2 FTE
Program Overview
This program provides oversight of the Workers’ Compensation program, including claims, proactive Risk Management, return to work accommodations and excess workers compensation insurance.
Service Objectives
Manage employee personal injuries and illnesses and provide proactive risk management for disability avoidance.
Monitor costs associated with claims.
Analyze and implement proactive measures to curtail costs.
Implement a return to work policy.
Proposed Budget
It is recommended that City Council approve a budget of $516,946 for the Workers Compensation Insurance program. This represents an increase of $82,106 (18.9%) from the FY 2021-22 Adopted Budget.
The increase is due to an increase in the premium for Excess Workers' Compensation (PRISM). Worker's Compensation premiums have increased due to increases in the pool rates and the City's estimated FY 2022-23 payroll.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
317
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Charges for Services
$ 237,706
$ 246,381
$ 356,839
$ 436,145
Total Revenues
$ 237,706
$ 246,381
$ 356,839
$ 436,145
Expenditures
Employee Compensation
$ 28,962
$ 28,358
$ 28,601
$ 29,045
Employee Benefits
$ 16,712
$ 10,057
$ 12,312
$ 12,483
Materials
$ 6,471
$
-
$
-
$
-
Contract Services
$ 160,237
$ 35,105
$ 356,839
$ 436,145
Cost Allocation
$ 16,672
$ 24,572
$ 28,167
$ 28,369
Contingencies
$
-
$
-
$ 8,921
$ 10,904
Total Expenditures
$ 229,054
$ 98,092
$ 434,840
$ 516,946
Fund Balance
$ 8,653
$ 148,289
$ (78,001)
$ (80,801)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2020
Actual
2021
Actual
2022 Adopted
Budget
2023 Proposed
Budget
HUMAN RESOURCES ANALYST II
0.15 0.20
0.20 0.20
SENIOR MANAGEMENT
ANALYST
0.05 0
0 0
Total
0.20 0.20
0.20 0.20
There are no changes to the current level of staffing.
FY 2022-23 Proposed Budget
Administrative Services
318
Short Term and Long Term Disability
Budget Unit 641-44-419
Compensated Absence/LTD - Human Resources - Short Term and Long Term Disability Budget at a Glance
2023 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 98,523
Fund Balance
$ (98,523)
General Fund Costs
$
-
% Funded by General Fund
0.0%
Total Staffing
FTE
Program Overview
This program oversees claims and premiums associated with Short Term and Long Term Disability.
Service Objectives
Obtain and manage insurance policies
Negotiate rates
Coordination of claims
Proposed Budget
It is recommended that City Council approve a budget of $98,523 for the Short Term and Long Term Disability program. This represents an increase of $2,911 (3.0%) from the FY 2021-22 Adopted Budget.
This budget is relatively unchanged from last fiscal year.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
319
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 167,319
$ 121,910
$ 90,000
$ 93,420
Cost Allocation
$ 1,634
$ 2,712
$ 3,362
$ 2,767
Contingencies
$
-
$
-
$ 2,250
$ 2,336
Total Expenditures
$ 168,953
$ 124,622
$ 95,612
$ 98,523
Fund Balance
$ (168,953)
$ (124,622)
$ (95,612)
$ (98,523)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.
FY 2022-23 Proposed Budget
Administrative Services
320
Compensated Absences
Budget Unit 641-44-420
Compensated Absence/LTD - Human Resources - Compensated Absences Budget at a Glance
2023 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 646,650
Fund Balance
$ 235,350
General Fund Costs
$ 882,000
% Funded by General Fund
136.4%
Total Staffing
FTE
Program Overview
This program provides for payment of liabilities associated with employees retiring or leaving service.
Service Objectives
Properly account and disburse benefits as set forth in the employee contracts.
Proposed Budget
It is recommended that City Council approve a budget of $646,650 for the Compensated Absences program.
This represents an increase of $26,060 (4.2%) from the FY 2021-22 Adopted Budget.
This budget is relatively unchanged from last fiscal year. The budget is estimated based on 50% of hours eligible to be cashed out.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2022-23 Proposed Budget
Administrative Services
321
Category
2020 Actual
2021 Actual
2022 Adopted Budget
2023 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 381,199
$ 705,210
$ 600,000
$ 622,800
Cost Allocation
$ 2,689
$ 5,055
$ 5,590
$ 8,280
Contingencies
$
-
$
-
$ 15,000
$ 15,570
Total Expenditures
$ 383,888
$ 710,265
$ 620,590
$ 646,650
Fund Balance
$ 725,112
$ (517,265)
$ (599,020)
$ 235,350
General Fund Costs
$ 1,109,000
$ 193,000
$ 21,570
$ 882,000
Staffing
There is no staffing associated with this program.
FY 2022-23 Proposed Budget
Administrative Services
322