ATTACHMENT 4 - COMPENSATED ABSENCES ISF CHARGES COMPARISON
COMPENSATED ABSENCES ISF CHARGES COMPARISON
Approved 2 Calculated 3 Increase Calculated 3 Increase
Fund Dept Division FY 2025-26 FY 2026-27 (Decrease) FY 2027-28 (Decrease) Notes
A B (B - A) C (C - B)
001 0110 CM ADMINISTRATION $ - $ 33,827 $ 33,827 $ 34,841 $ 1,015 1 001 0210 CITY CLERK ADMINISTRATION $ - $ 11,724 $ 11,724 $ 12,076 $ 3 52 1 001 0230 CITY CLERKCOMMUNICATIONS $ - $ 18,966 $ 18,966 $ 19,535 $ 56 9 1 001 0510 REC ADMINISTRATION $ - $ 25,260 $ 25,260 $ 26,017 $ 758 1 001 0520 PARKS MAINTENANCE $ - $ 84,386 $ 84,386 $ 86,917 $ 2,532 1 003 0525 FACILITY OPERATIONS $ - $ 11,891 $ 11,891 $ 12,248 $ 357 1 003 0530 FACILITY OPERATIONS $ - $ 3,138 $ 3,138 $ 3,233 $ 94 003 0534 YOUTH CAMPS $ - $ 4,067 $ 4,067 $ 4,189 $ 122 1 003 0535 ADULT CLASSES $ - $ 1,793 $ 1,793 $ 1,847 $ 54 1 003 0538 YOUTH CONTRACT CLASSES $ - $ 1,793 $ 1,793 $ 1,847 $ 54 1 003 0540 SENIOR PROGRAMS $ - $ 897 $ 897 $ 924 $ 27 1 003 0541 TEEN PROGRAMS $ - $ 4,067 $ 4,067 $ 4,189 $ 122 1 001 0610 PD CHIEF'S OFFICE $ - $ 21,450 $ 21,450 $ 22,093 $ 643 1 001 0620 PD FIELD OPERATIONS $ - $ 204,134 $ 204,134 $ 210,258 $ 6,124 1 001 0730 Operations $ - $ - $ - 1 001 0810 PLANNING ADMINISTRATION $ - $ 20,847 $ 20,847 $ 21,473 $ 625 1 001 0811 ADVANCE PLANNING $ - $ 10,045 $ 10,045 $ 10,347 $ 301 1 001 0812 CURRENT PLANNING $ - $ 14,730 $ 14,730 $ 15,172 $ 442 1 001 0813 ORDINANCE ENFORCEMENT $ - $ 7,103 $ 7,103 $ 7,317 $ 21 3 1 001 0814 ECONOMIC DEVELOPMENT $ - $ - $ - 1 001 0815 HOUSING & SUSTAINABILITY $ - $ 7,004 $ 7,004 $ 7,214 $ 210 1 001 0820 BLDG SAFETY,CODE,PLN CHK $ - $ 36,735 $ 36,735 $ 37,837 $ 1,102 1 001 0910 PW ADMIN & ENGINEERING $ - $ 43,069 $ 43,069 $ 44,361 $ 1,292 1 001 0920 PW LAGOON & LEVEES $ - $ 18,985 $ 18,985 $ 19,554 $ 570 1 001 0930 PW STREET $ - $ 18,985 $ 18,985 $ 19,554 $ 570 1 001 1110 FIN ADMINISTRATION $ - $ 15,311 $ 15,311 $ 15,770 $ 459 1 001 1120 FIN GENERAL ACCOUNTING $ - $ 35,702 $ 35,702 $ 36,773 $ 1,071 1 001 1130 FIN UTILITY ACCOUNTING $ - $ 6,420 $ 6,420 $ 6,613 $ 1 93 1 001 1140 FIN TAXES & LICENSES $ - $ 1,959 $ 1,959 $ 2,018 $ 5 9 1 001 1210 HR ADMINISTRATION $ - $ 28,272 $ 28,272 $ 29,121 $ 848 1 114 1210 CALOPPS $ - $ 4,461 $ 4,461 $ 4,595 $ 134 1 124 0832 HOUSING $ - $ 144 $ 144 $ 148 $ 4 128 0838 General Plan $ - $ 3,286 $ 3,286 $ 3,384 $ 99 1 139 0846 WORKFORCE HOUSING $ - $ 718 $ 718 $ 739 $ 2 2 1 $ - $ 804,922 $ 804,922 $ 829,070 $ 24,148 Note 1
2 3
The Compensated Absences rate increased from 2.33% to 3.70% in FY 2026-27. Other factors impacting the variance are wages and authorized positions.
Charges for compensated absences are calculated but not requested to be assessed in FY 2026-27 and FY 2027-28, since there is sufficient fund balance available to pay for projected compensated absences benefits.
In FY 2025-26, the compensated absences assessment charges were calculate at $493,029; 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.