ATTACHMENT 3 - PEMHCA ISF ASSESSMENT CHARGES TO DEPARTMENTS Approved Proposed Increase Proposed Increase
Department Charged FY 2025-26 FY 2026-27 (Decrease) FY 2027-28 (Decrease)
A B (B - A) C (C - B)
0110 CITY/DISTRICT MANAGER $ 7,608 $ 7,872 $ 264 $ 8,064 $ 192 0210 COMMUNICATIONS/CITY CLERK 5,706 5,904 198 6,048 144 0510 RECREATION 5,706 3,936 (1,770) 4,032 96 0520 PARKS 24,726 25,452 726 26,160 708 0525 PARKS 1,902 1,968 66 2,016 48 0610 POLICE 7,608 7,872 264 8,064 192 0620 POLICE 32,334 33,192 858 34,080 888 0630 POLICE 17,118 19,680 2,562 20,160 480 0750 FIRE 39,942 41,328 1,386 42,336 1,008 0810 COMMUNITY DEVELOPMENT 7,608 7,872 264 8,064 192 0811 COMMUNITY DEVELOPMENT 1,141 1,181 40 1,210 29 0812 COMMUNITY DEVELOPMENT 1,807 1,870 63 1,915 45 0813 COMMUNITY DEVELOPMENT 380 394 14 403 9 0820 COMMUNITY DEVELOPMENT 8,559 8,790 231 9,024 234 0910 PUBLIC WORKS 8,549 9,929 1,380 10,171 242 0920 PUBLIC WORKS 2,710 3,788 1,078 3,881 93 0930 PUBLIC WORKS 3,661 4,772 1,111 4,889 117 1027 COUNCIL/BOARD 1,902 1,968 66 2,016 48 1110 FINANCIAL SERVICES 7,608 9,840 2,232 10,080 240 1120 FINANCIAL SERVICES 9,510 9,840 330 10,080 240 1140 FINANCIAL SERVICES 1,902 1,968 66 2,016 48 1210 HUMAN RESOURCES 7,608 7,872 264 8,064 192 SUBTOTAL (GENERAL FUND) $ 205,595 $ 217,288 $ 11,693 $ 222,773 $ 5,485 0960 WATER ENTERPRISE 19,690 20,669 979 21,173 504 0970 WASTEWATER ENTERPRISE 13,984 14,699 715 15,077 378 0560 VEHICLE REPLACEMENT ISF 2,330 2,509 179 2,570 61 0160 INFORMATION TECHNOLOGY ISF 7,608 7,872 264 8,064 192 0550 BUILDING MAINTENANCE ISF 4,232 4,576 344 4,687 111 TOTAL ALL FUNDS $ 253,439 $ 267,613 $ 14,174 $ 274,344 $ 6,731 NOTES:
PUBLIC EMPLOYEES' MEDICAL AND HOSPITAL CARE ACT
(PEMHCA) ISF CHARGES, FY 2026-27 and FY 2027-28
1. The assumed average PEMHCA monthly rate for FY 2025-26 and 2026-27 is $166. Variances are due to the difference between the estimated and actual monthly rate for FY 2025-26, which was estimated at $162 with actual monthly rate of $159.
2. Similarly, the assumed average PEMHCA monthly rate for FY 2026-27 and 2027-28 is $170. Variances are due to the difference between the estimated monthly rates of $166 and $170 for FY 2026-27 and FY 2027-28, respectively.