ATTACHMENT 2 - COMPENSATED ABSENCES ISF CHARGES COMPARISON
COMPENSATED ABSENCES ISF CHARGES COMPARISON
Approved 2 Calculated 3 Increase
Fund Dept Division FY 2024-25 FY 2025-26 (Decrease) Notes 001 0110 CM ADMINISTRATION $ - $ 27,080 $ 27,080 1 001 0210 CITY CLERK ADMINISTRATION $ - $ 7,212 $ 7,212 1 001 0230 CITY CLERKCOMMUNICATIONS $ - $ 11,596 $ 11,596 1 001 0510 REC ADMINISTRATION $ - $ 15,306 $ 15,306 1 001 0520 PARKS MAINTENANCE $ - $ 51,505 $ 51,505 1 003 0525 FACILITY OPERATIONS $ - $ 5,787 $ 5,787 1 003 0534 YOUTH CAMPS $ - $ 2,486 $ 2,486 1 003 0535 ADULT CLASSES $ - $ 1,096 $ 1,096 1 003 0538 YOUTH CONTRACT CLASSES $ - $ 1,096 $ 1,096 1 003 0540 SENIOR PROGRAMS $ - $ 548 $ 548 1 003 0541 TEEN PROGRAMS $ - $ 2,486 $ 2,486 1 001 0610 PD CHIEF'S OFFICE $ - $ 13,114 $ 13,114 1 001 0620 PD FIELD OPERATIONS $ - $ 128,351 $ 128,351 1 001 0630 PD ADMINISTRATION $ - $ 63,435 $ 63,435 1 001 0810 PLANNING ADMINISTRATION $ - $ 12,746 $ 12,746 1 001 0811 ADVANCE PLANNING $ - $ 6,142 $ 6,142 1 001 0812 CURRENT PLANNING $ - $ 9,100 $ 9,100 1 001 0813 ORDINANCE ENFORCEMENT $ - $ 4,343 $ 4,343 1 001 0814 ECONOMIC DEVELOPMENT $ - $ - $ - 1 001 0815 HOUSING & SUSTAINABILITY $ - $ 4,482 $ 4,482 1 001 0820 BLDG SAFETY,CODE,PLN CHK $ - $ 22,534 $ 22,534 1 001 0910 PW ADMIN & ENGINEERING $ - $ 25,559 $ 25,559 1 001 0920 PW LAGOON & LEVEES $ - $ 11,051 $ 11,051 1 001 0930 PW STREET $ - $ 11,051 $ 11,051 1 001 1110 FIN ADMINISTRATION $ - $ 9,470 $ 9,470 1 001 1120 FIN GENERAL ACCOUNTING $ - $ 17,379 $ 17,379 1 001 1130 FIN UTILITY ACCOUNTING $ - $ 3,951 $ 3,951 1 001 1140 FIN TAXES & LICENSES $ - $ 1,638 $ 1,638 1 001 1210 HR ADMINISTRATION $ - $ 17,352 $ 17,352 1 114 1210 CALOPPS $ - $ 2,760 $ 2,760 1 128 0838 General Plan $ - $ 1,921 $ 1,921 1 139 0846 WORKFORCE HOUSING $ - $ 452 $ 452 1 $ - $ 493,029 $ 493,029 Note 1
2 3
The Compensated Absences rate increased from 2.11% to 2.33%. Other factors impacting the variance are wages and authorized positions in FY 2024-25
Charges for compensated absences are calculated but not requested to be assessed in FY 2025-26, since there is sufficient fund balance available to pay for projected compensated absences benefits.
In FY 2024-25, the compensated absences assessment charges were calculate at $514,834; however, the City Council approved an assessment holiday since there was sufficient fund balance available to pay for projected compensated absences benefits. Hence, the approved assessment budget was zero.