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HomeMy WebLinkAbout01c Budget Hearing Packet - Human Resources2020 BUDGET PRESENTATION HUMAN RESOURCES JULY 31, 2019 PowerPoint Presentation ........................................................................................................................................................ 1-4 Budget Summary Sheets .......................................................................................................................................................... 5-8 Fund 101– GENERAL FUND ................................................................................................................................................... 5 Fund 711– SELF-FUNDED EMPLOYEE BENEFITS ...................................................................................................... 6 Fund 713– UNEMPLOYMENT COMPENSATION........................................................................................................ 7 Fund 714– PARENTAL LEAVE FUND ................................................................................................................................. 8 Staffing Summary ......................................................................................................................................................................9-10 Line Level Budget Detail ............................................................................................................................................................. 11 CITY OF SOUTH BEND, IN Common Council 2020 Budget Hearing #1 Human Resources July 31, 2019 CITY OF SOUTH BEND, IN 2020 Department Goals •Develop/implement innovative programs to build positive workplace culture •Expand utilization of volunteer time off •Expand employee-friendly policies/initiatives, including vacation for new hires •Expand training opportunities for employees •Increase employee education regarding health and wellness programs and opportunities •Increase employee education initiatives 1 CITY OF SOUTH BEND, IN 2020 Budget Overview 2017 Actual 2018 Actual 2019 Budget (Original) 2020 Proposed Budget Year Over Year Variance ($) Year Over Year Variance (%) Expenditures Salaries & Wages - - - 373,580 373,580 0.0% Fringe Benefits - - - 144,079 144,079 0.0% Professional Services - - - - - 0.0% Repairs & Maintenance - - - - - 0.0% Supplies - - - 1,500 1,500 0.0% Debt Service - - - - - 0.0% Other Expenses - - - 12,500 12,500 0.0% Transfers Out - - - - - 0.0% Other Interfund Allocations - - - 85,627 85,627 0.0% Operating Expenditures - - - 617,286 617,286 0.0% Note: 2020 is the first year that the Human Resources budget has been separated from the Administration & Finance budget. This decision was made to allow for better tracking of costs in both departments. Operations: CITY OF SOUTH BEND, IN 2020 Budget Overview Self-Funded Employee Benefits, Unemployment Compensation & Parental Leave: 2017 Actual 2018 Actual 2019 Budget (Original) 2020 Proposed Budget Year Over Year Variance ($) Year Over Year Variance (%) Revenue Other Revenue 17,857,771 18,672,512 12,709,536 16,258,461 3,548,925 27.9% Interes t E arnings 82, 592 213,791 102,100 80,050 (22,050) -21.6% Total Revenue 17,940,362 18,886,303 12,811,636 16,338,511 3,526,875 27.5% Expenditures Parental Leave - 112,882 131,000 253,846 122,846 93.8% Unemployment Comp 57,428 20,480 84,694 50,000 (34,694) -41.0% Clinic (Prof Svcs) 1,155,096 1,063,695 1,286,000 1,279,508 (6,492) -0.5% Wellness Pgrm Supplies 116,001 83,295 146,100 89,100 (57,000) -39.0% Claims (Other Expenses) 13,479,185 15,055,355 15,200,300 17,119,105 1,918,805 12.6% Transfers Out - 413,714 - - - 0.0% Other Interfund Allocations 3,708 - - - - 0.0% Operating Expenditures 14,811,418 16,749,420 16,848,094 18,791,559 1,943,465 11.5% Operating Income 3,128,944 2,136,883 (4,036,458) (2,453,048) Rev in Excess of Exp 3,128,944 2,136,883 (4,036,458) (2,453,047) 2 CITY OF SOUTH BEND, IN Operating Budget –Highlights & Changes •HR Operations: Increase salary ordinance cap for HR Generalist- Senior (Public Safety Focus) by 6% (from $63,672 to 67,492) •Health Insurance: Health Insurance Medical Claims Costs projected to increase by ~17% from 2019 budget. •Per-employee Health Insurance assessment on departments increased 15.4% (from $9,960 per employee to $11,500 per employee). This is still lower than prior years' assessments. •Health Insurance fund expected to have cash balance of $8.7 million at 1/1/2020 (nearly double reserve requirement). Therefore, gradual spend down is appropriate. CITY OF SOUTH BEND, IN Operating Budget –Highlights & Changes •Health Savings Account •The City is exploring the option of moving from a Health Reimbursement Account (HRA) to a Health Savings Account (HSA) for employees that participate in the high deductible health plan. •This change will have several benefits for employees and the City, including encouraging savings and providing an increased incentive to use healthcare dollars wisely. •Parental Leave Fund – budget for 40 leaves taken for full 6 weeks. 3 CITY OF SOUTH BEND, IN Questions? 4 City of South Bend, Indiana 2020 Budget Fund 101 - General Fund Human Resources (0450) 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Expenditures by Type Personnel Salaries & Wages - - - - 373,580 380,980 388,528 396,223 404,074 373,580 - Health Insurance - - - - 69,662 73,862 78,062 82,862 87,662 69,662 - Fringe Benefits - - - - 74,417 75,914 77,443 79,004 80,596 74,417 - Total Personnel - - - - 517,659 530,756 544,033 558,089 572,332 517,659 - Supplies - - - - 1,500 1,500 1,500 1,500 1,500 1,500 - Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Education & Training - - - - 3,200 3,200 3,200 3,200 3,200 3,200 - Travel - - - - 3,000 3,000 3,000 3,000 3,000 3,000 - Repairs & Maintenance - - - - - - - - - - - Other Interfund Allocations - - - - 85,627 99,239 100,904 103,159 104,894 85,627 - Debt Service Principal - - - - - - - - - - - Interest & Fees - - - - - - - - - - - Other Services & Charges - - - - 6,300 6,300 6,300 6,300 6,300 6,300 - Transfers Out - - - - - - - - - - - Total Services & Charges - - - - 98,127 111,739 113,404 115,659 117,394 98,127 - Capital - - - - - - - - - - - Total Expenditures - - - - 617,286 643,995 658,937 675,248 691,226 617,286 - Revenue Charges for Services - - - - - - - - - - - Donations - - - - - - - - - - - Other Income - - - - - - - - - - - Total Revenue - - - - - - - - - - - 5 City of South Bend, Indiana 2020 Budget Fund 711 - Self-Funded Employee Benefits Fund Type Internal Service Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Interest Earnings 80,179 209,508 250,000 135,739 77,960 47,488 15,601 - - (172,040) -69% Other Income 17,857,771 18,508,861 13,118,654 6,710,743 15,993,663 16,783,718 17,574,774 18,471,852 19,369,970 2,875,009 22% Transfers In - - - - - - - - - - - Total Revenue 17,937,949 18,718,369 13,368,654 6,846,481 16,071,623 16,831,206 17,590,375 18,471,852 19,369,970 2,702,969 20% Expenditures by Dept Employee Benefits 13,663,858 15,753,366 15,442,986 8,390,414 17,378,405 18,188,850 19,038,852 19,930,374 20,865,478 1,935,419 13% Employee Wellness Clinic 1,084,223 862,693 1,180,000 757,556 1,104,308 1,128,594 1,153,266 1,178,331 1,203,798 (75,692) -6% Total Expenditures 14,748,082 16,616,059 16,622,986 9,147,970 18,482,713 19,317,444 20,192,118 21,108,705 22,069,276 1,859,727 11% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits - - - - - - - - - - - Total Personnel - - - - - - - - - - - Supplies 116,001 83,295 146,686 94,384 89,100 89,200 89,300 89,400 89,500 (57,586) -39% Services & Charges Professional Services 1,152,896 1,063,695 1,295,217 797,742 1,274,508 1,298,794 1,323,466 1,348,531 1,373,998 (20,709) -2% Printing & Advertising - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Insurance 13,474,879 15,044,882 15,169,600 8,247,939 17,117,605 17,927,950 18,777,852 19,669,274 20,604,278 1,948,005 13% Other Services & Charges 4,306 10,473 11,483 7,906 1,500 1,500 1,500 1,500 1,500 (9,983) -87% Transfers Out - 413,714 - - - - - - - - - Total Services & Charges 14,632,081 16,532,764 16,476,300 9,053,587 18,393,613 19,228,244 20,102,818 21,019,305 21,979,776 1,917,313 12% Capital - - - - - - - - - - - Total Expenditures 14,748,082 16,616,059 16,622,986 9,147,970 18,482,713 19,317,444 20,192,118 21,108,705 22,069,276 1,859,727 11% Net Surplus / (Deficit)3,189,867 2,102,310 (3,254,332) (2,301,489) (2,411,090) (2,486,238) (2,601,743) (2,636,853) (2,699,306) Beginning Cash Balance 6,719,046 9,935,961 12,026,307 8,771,975 6,360,885 3,874,647 1,272,904 (1,363,949) Cash Reserve Cash Adjustments 27,047 (11,964) - - - - - - Ending Cash Balance 9,935,961 12,026,307 8,771,975 6,360,885 3,874,647 1,272,904 (1,363,949) (4,063,255) Cash Reserves Target 3,687,020 4,154,015 4,155,747 4,620,678 4,829,361 5,048,030 5,277,176 5,517,319 Fund Purpose: 25% of Annual expenditures This fund accounts for insurance and claims relating to employees, including medical, dental, life, flex spending, etc. 6 City of South Bend, Indiana 2020 Budget Fund 713 - Unemployment Compensation Fund Type Internal Service Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Interest Earnings 2,413 3,816 3,400 2,345 1,176 788 589 589 796 (2,224) -65% Other Income - - - - 7,356 22,545 38,202 54,384 71,139 7,356 - Transfers In - - - - - - - - - - - Total Revenue 2,413 3,816 3,400 2,345 8,532 23,333 38,791 54,973 71,935 5,132 151% Expenditures by Type Personnel Salaries & Wages - - - - - - - - - - - Fringe Benefits 57,428 20,480 60,000 23,228 50,000 50,000 50,000 50,000 50,000 (10,000) -17% Total Personnel 57,428 20,480 60,000 23,228 50,000 50,000 50,000 50,000 50,000 (10,000) -17% Supplies - - - - - - - - - - - Services & Charges Professional Services 2,200 - 10,000 2,400 5,000 5,000 5,000 5,000 5,000 (5,000) -50% Other Interfund Allocations 3,708 - -- - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges 5,908 - 10,000 2,400 5,000 5,000 5,000 5,000 5,000 (5,000) -50% Capital - - - - - - - - - - - Total Expenditures 63,336 20,480 70,000 25,628 55,000 55,000 55,000 55,000 55,000 (15,000) -21% Net Surplus / (Deficit)(60,923) (16,664) (66,600) (23,283) (46,468) (31,667) (16,209) (27) 16,935 Beginning Cash Balance 286,049 225,977 209,023 142,423 95,954 64,288 48,079 48,052 Cash Reserve Cash Adjustments 852 (291) - - - - - - Ending Cash Balance 225,977 209,023 142,423 95,954 64,288 48,079 48,052 64,987 Cash Reserves Target 15,834 5,120 17,500 13,750 13,750 13,750 13,750 13,750 Fund Purpose: 25% of Annual expenditures This fund was established in 2011 to account for unemployment claims and outplacement services paid. All unemployment claims and outplacement services for all departments are paid through this fund. 7 City of South Bend, Indiana 2020 Budget Fund 714 - Parental Leave Fund Fund Type Internal Service Funds Control City Funds 2019 2020 Budget 2017 2018 Amended 06/30/19 Proposed Forecast Variance % Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change Revenue Interest Earnings - 467 1,150 544 914 976 1,029 1,074 1,110 (236) -21% Other Income - 163,651 173,346 79,630 257,443 263,026 267,417 271,920 276,651 84,097 49% Transfers In - - - - - - - - - - - Total Revenue - 164,118 174,496 80,174 258,357 264,002 268,446 272,994 277,761 83,861 48% Expenditures by Type Personnel Salaries & Wages - 112,882 155,694 100,524 253,846 258,923 264,101 269,383 274,771 98,152 63% Fringe Benefits - -- - - - - - - - - Total Personnel - 112,882 155,694 100,524 253,846 258,923 264,101 269,383 274,771 98,152 63% Supplies - - - - - - - - - - - Services & Charges Professional Services - - - - - - - - - - - Other Services & Charges - - - - - - - - - - - Transfers Out - - - - - - - - - - - Total Services & Charges - - - - - - - - - - - Capital - - - - - - - - - - - Total Expenditures - 112,882 155,694 100,524 253,846 258,923 264,101 269,383 274,771 98,152 63% Net Surplus / (Deficit)- 51,237 18,802 (20,350) 4,511 5,079 4,345 3,611 2,990 Beginning Cash Balance - - 51,251 70,053 74,563 79,642 83,987 87,597 Cash Reserve Cash Adjustments - 14 - - - - - - Ending Cash Balance - 51,251 70,053 74,563 79,642 83,987 87,597 90,587 Cash Reserves Target - 28,220 38,924 63,462 64,731 66,025 67,346 68,693 25% of Annual expenditures 8 2020 Proposed Staffing Summary City of South Bend Fund Department Position Status FTE 2019 Salary Cap Proposed % Increase 2020 Salary Cap 101-0450 Human Resources Administrative Assistant II NB 1 42,448$ 2.0%43,297$ 101-0450 Human Resources Deputy Director of Human Resources NB 1 78,030$ 2.0%79,591$ 101-0450 Human Resources Director of Human Resources NB 1 91,898$ 2.0%93,736$ 101-0450 Human Resources HR Generalist - Senior (Public Safety Focus)NB 1 63,672$ 6.0%67,492$ 101-0450 Human Resources Human Resources Generalist/Benefits Coordinator NB 1 42,448$ 2.0%43,297$ 101-0450 Human Resources Manager - Benefits NB 1 60,655$ 2.0%61,868$ Total FTES 6 9 CITY OF SOUTH BEND, IN Human Resources Key Existing Position, Standard Raise Existing Position, Raise > 2% New Position Director of Human Resources Deputy Director of HR Human Resources Generalist -Senior (Public Safety) Human Resources Generalist/Benefits Coordinator Manager -Benefits Administrative Assistant II 10 2020 Proposed Budget - Line-Level Detail City of South Bend ACCOUNT DESCRIPTION DEPARTMENT CATEGORY NAME 2017 ACTUAL 2018 ACTUAL 2019 ORIGINAL BUDGET 2019 AMENDED BUDGET 6/30/2019 ACTUAL 2020 PROPOSED BUDGET 2021 FORECAST 2022 FORECAST 2023 FORECAST 2024 FORECAST 101-0450-415.10-01 SALARIED WAGES Human Resources Salaries & Wages - - - - - 369,944 377,344 384,892 392,587 400,438 101-0450-415.10-03 SEASONAL & INTERNS Human Resources Salaries & Wages - - - - - 3,636 3,636 3,636 3,636 3,636 101-0450-415.10-09 PERMANENT PART-TIME Human Resources Salaries & Wages - - - - - - - - - - 101-0450-415.11-01 FICA - REGULAR Human Resources Fringe Benefits - - - - - 28,730 29,296 29,873 30,463 31,062 101-0450-415.11-04 PERF - REGULAR Human Resources Fringe Benefits - - - - - 41,655 42,483 43,328 44,192 45,071 101-0450-415.11-07 UNEMPLOYMENT COMP Human Resources Fringe Benefits - - - - - 37 113 193 275 360 101-0450-415.11-08 HEALTH INSURANCE Human Resources Fringe Benefits - - - - - 69,662 90,662 93,662 99,662 105,662 101-0450-415.11-09 LIFE INSURANCE Human Resources Fringe Benefits - - - - - 720 720 720 720 720 101-0450-415.11-24 CELL PHONE ALLOWANCE Human Resources Fringe Benefits - - - - - 1,980 1,980 1,980 1,980 1,980 101-0450-415.11-29 PARENTAL LEAVE Human Resources Fringe Benefits - - - - - 1,295 1,698 1,733 1,767 1,803 101-0450-415.21-02 PRINT SHOP Human Resources Supplies - - - - - 1,500 1,500 1,500 1,500 1,500 101-0450-415.31-73 PRINT SHOP ALLOCATION Human Resources Other Interfund Allocations - - - - - 6,310 5,728 5,621 5,740 5,859 101-0450-415.31-76 IT ALLOCATION Human Resources Other Interfund Allocations - - - - - 78,135 100,328 99,391 99,603 99,969 101-0450-415.31-78 LIABILITY INSURANCE ALLOC Human Resources Other Interfund Allocations - - - - - 1,182 1,326 1,353 1,380 1,408 101-0450-415.32-03 TRAVEL Human Resources Travel - - - - - 3,000 3,000 3,000 3,000 3,000 101-0450-415.39-11 DUES & MEMBERSHIPS Human Resources Other Services & Charges - - - - - 300 300 300 300 300 101-0450-415.39-70 EDUCATION & TRAINING Human Resources Education & Training - - - - - 3,200 3,200 3,200 3,200 3,200 101-0450-415.39-89 MISC CHARGES & SVCS Human Resources Other Services & Charges - - - - - 6,000 6,000 6,000 6,000 6,000 711-0401-671.21-02 PRINT SHOP Human Resources Supplies 2 - 100 100 - 100 100 100 100 711-0401-671.22-25 WELLNESS PROGRAM SUPPLIES Human Resources Supplies 1,739 8,469 2,000 2,586 798 4,000 2,000 2,000 2,000 711-0401-671.31-06 OTHER PROFESSIONAL SVCS Human Resources Professional Services 158,432 258,355 197,000 216,217 108,127 227,200 197,000 197,000 197,000 711-0401-671.31-08 WELLNESS PROGRAM SERVICES Human Resources Professional Services 24,500 17,472 43,000 43,000 8,840 28,000 43,000 43,000 43,000 711-0401-671.32-02 POSTAGE Human Resources Other Services & Charges 1,612 1,096 1,500 1,500 184 1,500 1,500 1,500 1,500 711-0401-671.34-05 LIFE Human Resources Insurance 181,725 170,815 200,000 200,000 90,790 204,000 208,080 212,242 216,487 711-0401-671.34-06 LONG TERM DISABILITY Human Resources Insurance 84,612 113,804 120,000 120,000 50,768 122,400 124,848 127,345 129,892 711-0401-671.34-13 EMPLOYEE ASSISTANCE PROG.Human Resources Insurance 47,107 50,275 58,000 58,000 25,401 59,160 60,343 61,550 62,781 711-0401-671.34-14 VISION PLAN Human Resources Insurance 148,387 183,668 215,000 215,000 65,057 225,750 223,686 228,160 232,723 711-0401-671.34-15 DENTAL PLAN Human Resources Insurance 503,507 502,238 505,000 505,000 231,992 530,250 525,402 535,910 546,628 711-0401-671.34-16 FLEX CLAIMS Human Resources Insurance 131,645 257,131 300,000 300,000 160,764 300,000 312,120 318,362 324,729 711-0401-671.34-17 MEDICAL CLAIMS Human Resources Insurance 8,617,831 9,784,737 9,500,000 9,500,000 4,662,236 11,383,273 9,883,800 10,081,476 10,283,106 711-0401-671.34-18 CLAIMS ADMINISTRATION Human Resources Insurance 651,802 801,676 650,000 650,000 356,114 663,000 676,260 689,785 703,581 711-0401-671.34-22 PRIOR YR. FLEX Human Resources Insurance 109,103 - 63,000 63,000 1,676 - 65,545 66,856 68,193 711-0401-671.34-23 SH/TM DISABILITY Human Resources Insurance 48,466 57,207 75,300 75,300 22,642 76,806 78,342 79,909 81,507 711-0401-671.34-24 DEPENDENT CARE Human Resources Insurance 23,957 55,404 65,000 62,801 24,872 66,300 67,626 68,979 70,359 711-0401-671.34-25 PRIOR YEAR DEPENDENT CARE Human Resources Insurance 19,934 - - 2,199 2,199 - - - - 711-0401-671.34-26 SPECIFIC STOP LOSS PREMI.Human Resources Insurance 603,504 610,829 718,300 718,300 277,438 732,666 747,319 762,265 777,510 711-0401-671.34-32 DRUG CLAIMS Human Resources Insurance 2,303,300 2,457,099 2,700,000 2,700,000 1,157,703 2,754,000 2,809,080 2,865,262 2,922,567 711-0401-671.39-01 REFNDS,AWARDS,INDEMNITIES Human Resources Other Services & Charges 1,944 1,062 - - - - - - - 711-0401-671.39-10 SUBSCRIPTIONS Human Resources Other Services & Charges 750 - - - - - - - - 711-0401-671.39-39 BANK FEES Human Resources Other Services & Charges - 10 - - - - - - - 711-0401-671.39-70 EDUCATION & TRAINING Human Resources Education & Training - - - - - - - - - 711-0401-671.39-89 MISC CHARGES & SVCS Human Resources Other Services & Charges - 8,305 29,200 9,983 7,698 - 29,200 29,200 29,200 711-0401-671.50-02 INTERFUND TRANSFER OUT Human Resources Transfers Out - 413,714 - - - - - - - 711-0425-671.22-24 OTHER OPERATING SUPPLIES Human Resources Supplies 114,260 74,825 144,000 144,000 93,179 85,000 144,000 144,000 144,000 711-0425-671.31-06 OTHER PROFESSIONAL SVCS Human Resources Professional Services 969,964 787,868 1,036,000 1,036,000 439,933 1,019,308 1,077,854 1,099,411 1,121,399 713-0401-671.11-07 UNEMPLOYMENT COMP Human Resources Fringe Benefits 57,428 20,480 60,000 60,000 20,832 50,000 50,000 50,000 50,000 50,000 713-0401-671.31-25 OUTPLACEMENT SERVICES Human Resources Professional Services 2,200 - 10,000 10,000 2,400 5,000 5,000 5,000 5,000 5,000 713-0401-671.31-70 ADM FEE ALLOCATION Human Resources Other Interfund Allocations 3,708 - - - - - - - - - 714-0000-671.10-01 SALARIED WAGES Human Resources Salaries & Wages - 112,882 65,500 155,694 81,039 253,846 258,923 264,101 269,383 274,771 714-0000-671.10-02 TEAMSTER WAGES Human Resources Salaries & Wages - - 65,500 - - - - - - - 714-0000-671.11-01 FICA - REGULAR Human Resources Fringe Benefits - - 10,022 - - - - - - - 714-0000-671.11-04 PERF - REGULAR Human Resources Fringe Benefits - - 14,672 - - - - - - - 11