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THE CITY OF SOUTH BEND
<br />2006 BUDGET -SUMMARY OF MAJOR CHANGES FROM 2005
<br />INTERNAL SERVICE FUND - SELF - FUNDED EMPLOYEE BENEFITS (Fund #711)
<br />REVENUE:
<br />Employer (City Funds} Contributions - Health Insurance
<br />Employer (City Funds) Contributions - Life Insurance & Li r Disability
<br />Employer (City Funds) Contributions - $500 CafeterialFlex Account
<br />Employee Contributions - Health Insurance
<br />Police & Fire Retiree Contributions - Heallh Insurance
<br />COBRA Contributions - Health Insurance
<br />Reimbursements from Employees - Vision & Dental Coverage`
<br />Reimbursements from Employees - Dependent Care`
<br />Reimbursements from Police & Fire Retirees - Medicare Supplemental'
<br />Other Reimbursements & Refunds
<br />Interfund Transfer
<br />Interest on Investments
<br />Total Revenue
<br />Total Revenue lncreasel(Deerease)
<br />Revenue Increase /(Decrease) as a Percent
<br />EXPENDITURES:
<br />Personnel Costs:
<br />Salaries
<br />Benefits
<br />Total Personnel Costs
<br />Supplies
<br />Services (Department only):
<br />Education & Training
<br />Other Misr Services
<br />Total Services (Department only)
<br />Services (Citywide):
<br />Health Costs Paid Through Third Party Administrator (TPA)
<br />Health Costs for Individuals Not Covered by Specific Stop Loss
<br />Third Party (TPA) Administration Fees
<br />Health Costs - Specific Stop Loss Premium
<br />Select Health Network Provider Fee
<br />Consultant Fees
<br />Short Term Disability
<br />Long farm Disability
<br />Life Insurance
<br />Employee Assistance Program
<br />Cafeteria Benefits Paid (Flex Acct) - excluding VisionlDental
<br />Vision & Dental {Flex Acct plus employee reimbursement)'
<br />Dependant Care (reimbursed)'
<br />Police & Fire Retirees Medicare Supplemental (reimbursedp
<br />Total Services (Citywide)
<br />Other Uses:
<br />Admin Fees (General Fund)
<br />Total Other Uses
<br />Total Expenditures
<br />Total Expenditures Increasel(Decrease)
<br />Expenditures Increasel(Decrease) as a Percent
<br />Revenue Over! (Under) Expenditures
<br />2004 Zees
<br />Actual Actual
<br />8,902,308
<br />8,877,144
<br />259,489
<br />307,007
<br />520,375
<br />616,375
<br />992,414
<br />1,158,263
<br />178,771
<br />217,611
<br />38,827
<br />53,803
<br />240,395
<br />237,641
<br />16,913
<br />31,935
<br />28,c07
<br />14,748
<br />0
<br />48,345
<br />0
<br />0
<br />14,667
<br />61,414
<br />11,292,166 11,624,286
<br />2004 2005
<br />Actual Actual
<br />73,957 71,981
<br />18513 18,444
<br />92,470 90,425
<br />2,264 2,891
<br />3,190 3,589
<br />3,037 4,617
<br />6,227 8,206
<br />6,856,539
<br />8,181,106
<br />325,117
<br />333,028
<br />157,564
<br />198,173
<br />511,418
<br />646,712
<br />29,316
<br />24,238
<br />44,970
<br />48,744
<br />41,574
<br />37,547
<br />51,765
<br />43,192
<br />142,965
<br />139,418
<br />29,000
<br />32,000
<br />529,064
<br />555,685
<br />408,540
<br />404,754
<br />14,532
<br />36,380
<br />23,715
<br />17,809
<br />9,166,099
<br />10,701,786
<br />168,949 237,668
<br />166,949 237,666
<br />9,436,009 11,040,976
<br />1,856,157 583,310
<br />2005 Anticipated
<br />Budget Changes
<br />8,719,803
<br />1,210,787 a
<br />308,808
<br />(5,952) a
<br />587,000
<br />(4,500) b
<br />1,252,164
<br />79,264 a
<br />404,508
<br />54,752
<br />25,000
<br />2,722
<br />445,000
<br />15,298
<br />23,700
<br />0
<br />30,000
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0 45,000
<br />11,795,983 1,397,391
<br />9006
<br />Budget
<br />9,930,69D
<br />302,856
<br />562,500
<br />1,331,448
<br />459,260
<br />27,722
<br />460,298
<br />23,700
<br />30,000
<br />0
<br />0
<br />45,000
<br />13,193,374
<br />1,397,391
<br />11.8%
<br />2005
<br />Salary
<br />Other
<br />2006
<br />%01
<br />Budget
<br />Ordinance
<br />Changes
<br />Budget
<br />Change
<br />82,822
<br />1,612
<br />(2,243)
<br />82,191
<br />19,930
<br />192
<br />1,046
<br />21,168
<br />102,752
<br />1,803
<br />(9,197)
<br />103,358
<br />06%
<br />7,612
<br />0
<br />0
<br />7,612
<br />0.0%
<br />3,500
<br />0
<br />0
<br />3,500
<br />4,560
<br />0
<br />(400)
<br />4,100
<br />8,000
<br />0
<br />(406)
<br />7,600
<br />-5.0%
<br />8,785,000 0
<br />250,000 0
<br />194,175 0
<br />565,802 0
<br />38,000 0
<br />45,000 0
<br />55,000 0
<br />62,006 0
<br />179,400 0
<br />29,000 0
<br />525,000 0
<br />445,000 0
<br />23,700 0
<br />30,000 0
<br />11 227 077 0
<br />665,000 d $450,060
<br />500,000 a 750,060
<br />49,825 c 244,000
<br />254,611 c 820,413
<br />0 38,000
<br />44,500 89,500
<br />0 c 55,000
<br />0 62,000
<br />17,940 c 197,340
<br />3,000 32,000
<br />46,000 565,000
<br />15,298 c 460,298
<br />0 23,700
<br />0 30,000
<br />1,590,174 12,817,251
<br />237,668
<br />0 16,372 254,040
<br />237,668
<br />0 16,372 254,040 _
<br />11,583,109
<br />1,803 1,604,949 13,189,861
<br />1,606,752
<br />13.9%
<br />212,874
<br />3,513
<br />The City provides an opportunity for its employees to purchase additional insurancelbenefits that are fully reimbursed by the employee. Expenditures relating to all costs
<br />that are reimbursed are recorded as both revenue and expenditures on a "gross" basis.
<br />NOTES:
<br />a -These 3line items reflect the actual fund charge (employer portion) and employee contribution eased upon the current mix between family, single and no insurance.
<br />Each fund is charged for its employees' coverage (employer's portion) plus cast per employee for life insurance, long term disability and admin costs.
<br />b - Assumes 1,165 employees (90% of budgeted FTE's) are eligible for Flex Spending Account contributions of $500 per employee.
<br />c - Represents an adjustment to more accurately reflect the current andlor anticipated level of revenuelexpenditure for 2006.
<br />d - Reflects an 8% projected increase in estimated total claims to be paid in 2006.
<br />e - Reflects the anticipated increase for employees' that have been excluded from the City's Specific Stop Loss insurance policy.
<br />The "pass through casts" (i,e, reimbursed by employees) increases are reflected in both the revenue and expenditure line items. (see * above)
<br />142%
<br />
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