Attachment 5
Building Maintenance Fund Budget Comparisons (505-0550) Account Description
Approved
FY 2024-2025
Requested
FY 2025-2026
Increase
(Decrease) Notes
4110 Permanent Salaries 596,537 607,998 11,461 1 4112 Overtime 5,571 5,838 267 2 4121 PERS Retirement 67,462 65,549 (1,913) 3 4135 Flex Allowance 126,512 125,723 (789) 3 4136 Workers Compensation 49,405 49,405 - 3 4139 Other Fringe Benefits 24,665 23,738 (927) 3 4140 Compensated Absences - 13,846 13,846 3 4141 GASB68 PENSION EXP-PE 80,000 80,000 - 3 4142 GASB75 OPEB EXP-PEMHCA 6,000 6,000 - 3 4154 PEMHCA 4,272 - (4,272) 3 4161 Employee Benefit-PERS UAL 158,231 157,991 (240) 3 4243 General Office Supplies 5,900 5,900 - 4 4244 Vehicle Rental Charges 72,901 82,985 10,084 5 4246 Maint-Facility&Equip 385,300 410,300 25,000 6 4248 Utilities & Communication 752,000 762,000 10,000 4 4251 Contract, Prof, Spec Svcs 494,500 506,500 12,000 7 4254 Travel,Conference,Meeting 2,000 2,000 - 4 4255 Training 4,750 4,750 - 4 4256 Equip Maintenance Charges 19,611 105,153 85,542 8 4257 Comm & Info Services Charges 45,003 47,164 2,161 9 4385 Machinery & Equip >5000 159,100 610,000 450,900 10 3,059,720 3,672,840 613,120 120.0%
Detailed Analysis:
Note 1 Personnel charges calculated by Finance Department Note 2 Minor adjustment based on personnel costs
Note 3 Personnel charges calculated by Finance Department Note 4 No Change
Note 5 Details provided in Vehicle Replacement Fund
Note 6 Increase in cost of janitorial supplies
Note 7 Increase in cost of elevator maintenance contract Note 8 Details provided in Building Replacement Fund Attachments Note 9 Details provided in IT Fund
Note 10 List of replacements is included in budget submittal G:\Budget\Budget 2025-2026\FY 2025-26 ISF\BMF 2025-26\Attachment 5 - BMF Variance Analysis FY 2025-26\Attachment D Variance Analysis 3/18/2025