Attachment 4
Vehicle Replacement Fund Budget Comparisons (501-0560)
Account Description
Approved
FY 2025-2026
Requested
FY 2026-2027
Increase
(Decrease)
Requested
FY 2027-2028
Increase
(Decrease) Notes
4110 Permanent Salaries 506,496 532,743 26,247 548,725 15,982 1 4112 Overtime 1,132 1,132 - 1,167 35 1 4121 PERS Retirement 54,782 55,273 491 55,552 279 1 4135 Flex Allowance 124,228 132,712 8,484 139,347 6,635 1 4136 Workers Compensation 41,772 42,608 836 43,460 852 1 4139 Other Fringe Benefits 23,409 24,911 1,502 25,489 578 1 4140 Compensated Absences - 19,333 19,333 19,913 580 1 4141 GASB 68 Pension Exp 69,000 (69,000) - 1 4142 GASB75 OPEB EXP-PEMHCA 5,000 (5,000) - 1 4154 PEMHCA - - - - 1 4161 EMPLOYEE BENEFIT-PERS U 97,933 87,200 (10,733) 89,619 2,419 1 4243 General Office Supplies 1,700 6,600 4,900 6,600 - 2 4246 Maint-Facility&Equip 554,500 629,500 75,000 639,550 10,050 3 4247 Rents and Leases 1,100 1,100 - 1,100 - 4 4248 Utilities & Communication 4,000 4,000 - 4,120 120 4 4251 Contract, Prof, Spec Svcs 5,800 6,800 1,000 6,800 - 4 4253 Membership,Dues,Subscript 500 1,000 500 1,000 - 4 4254 Travel,Conference,Meeting 500 500 - 515 15 4 4255 Training 750 4,750 4,000 4,750 - 5 4256 Equip Maintenance Charges 23,708 86,324 62,616 93,515 7,191 6 4257 Comm & Info Services Charges 20,213 20,719 506 21,698 979 7 4262 Insurance & Other Costs 191,010 244,510 53,500 251,845 7,335 8 4384 Motor Vehicles 1,357,304 389,892 (967,412) 4,638,695 4,248,803 9 3,084,837 2,291,607 (793,230) 6,593,460 4,301,853 Detailed Analysis:
Note 1 Personnel and benefits charges calculated by Finance Department Note 2 Increase in FY 26-27 due to anticpated costs for supplies and small equipment Note 3 Increase due to anticipated costs for fuel
Note 4 Minor increase or no change
Note 5 Increase in FY 26-27 due to anticipated costs for services and training Note 6
Note 7 Changes related to IT Budget
Note 8 Changes related to Insurance Budget
Note 9 List of Vehicles to be replaced is included in budget submittal Increase in FY 26-27 due to increased values associated with items replaced as part of Fuel Systems Improvement Project (CIP 301-700). Increase in FY 27-28 is due to decreasing the useful life of equipment.