FY WC Budget Basis Fund Balance Analysis as of 10-28-2021

City of Glendale — Regular Meeting (2021-11-23)

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UNAUDITED
City of Glendale, Arizona
Budget Basis Fund Balance Analysis
Fund 7020 - Worker's Compensation
FY2021/2022
Prepared by Julianne Loyd
Date prepared October 28, 2021
2021
2022
2022 Budget
Beginning Fund Balance
Fund Balance Budget Basis
7,589,800.51
             
9,331,140.53
                   
7,542,417.00
                           
Revenue
Stadium Security-WC/Risk Fees
-
                             
-
                                   
-
                                           
Interest Income
109,879.00
                
49,182.00
                        
26,000.00
                                
Miscellaneous Revenues
1,831.10
                    
-
                                   
-
                                           
Self Insurance Premiums
4,750,076.32
             
6,360,701.65
                   
6,334,701.65
                           
Self Ins Premiums (Cancer)
-
                             
815,283.00
                      
815,283.00
                              
Total Revenue
4,861,786.42
             
7,225,166.65
                   
7,175,984.65
                           
Expenditures
Insurance Claims - Recovery
(244,514.77)
               
(15,073.10)
                       
-
                                           
Insurance Claims
2,529,957.61
             
1,070,523.43
                   
4,958,525.00
                           
Insurance Claims (Cancer)
-
                             
955,263.63
                      
815,283.00
                              
Misc Workers' Comp Reimb
-
                             
-
                                           
Professional and Contractual
551,652.66
                
444,668.82
                      
1,085,516.00
                           
Administrative and general
283,350.90
                
82,111.98
                        
316,661.55
                              
Transfer out
-
                             
-
                                   
-
                                           
Expenditure Reimbursements
-
                             
-
                                   
-
                                           
Total Expenditures
3,120,446.40
             
2,537,494.76
                   
7,175,985.55
                           
Ending Fund Balance
9,331,140.53
             
14,018,812.42
                 
7,542,416.10
                           
Worker's Comp
9,386,681.00
                   
ICA 125% of Liabilities
9,386,681.00
                   
Variance above confidence level
4,632,131.42

UNAUDITED
City of Glendale, Arizona
Budget Basis Fund Balance Analysis
Fund 7020 - Worker's Compensation
FY2021/2022
Prepared by Julianne Loyd
2017
Beginning Fund Balance
Fund Balance Budget Basis
8,158,092.16
    
Revenue
Stadium Security-WC/Risk Fees
496170 - Stadium Security-WC/Risk Fees
-
                   
Interest Income
461110 - Interest Income
67,130.05
         
Miscellaneous Revenues
496300 - Miscellaneous Revenues
4,325.03
           
495510 - Self Insurance Premiums
2,263,876.04
    
Self Insurance Premiums
495510 - Self Ins Premiums (Cancer)
-
                   
Total Revenue
2,335,331.12
    
Expenditures
Insurance Claims - Recovery
530130 - Insurance Claims - Recovery
(300,358.33)
     
Insurance Claims
530240 - Insurance Claims
1,658,118.51
    
530240 - Insurance Claims (Cancer)
-
                   
Professional and Contractual
521110 - Professional and Contractual
398,967.01
       
500200 - Authorized Salaries
79,899.50
         
500400 - Temporary Pay
500600 - Overtime Pay
501400 - Holiday Pay
502400 - Bilingual Pay
988.00
              
502650 - Cell Phone Reimburse Employee
440.00
              
503400 - Social Security - City Share
4,563.81
           
503800 - Allocated Retirement Expense
9,336.44
           
504000 - Employee Benefits
14,854.00
         
505400 - ER-Medicare Exp
1,067.34
           
520110 - Professional Development
2,676.00
           
520220 - Employee Physical Exp
13,161.00
         
523120 - Envir Safety & Health Fund
495.00
              
526110 - Cell Phone Vendor Charges
540370 - Line Supplies
540440 - Office Supplies
552110 - Fire and Liability Insurance
482.00
              
552120 - Worker's Compensation Premiums
101.00
              
552140 - IT Project Charges
-
                   
Administrative and general
128,064.09
       
Transfer out
-
                   
Expenditure Reimbursements
Expenditure Reimbursements
-
                   
Total Expenditures
1,884,791.28
    
Ending Fund Balance
8,608,632.00

2018
2019
2020
2021
2022
2022 Budget
8,608,632.00
    
7,827,251.26
    
7,461,269.64
    
7,589,800.51
    
9,331,140.53
    
7,542,417.00
     
-
                   
-
                   
-
                   
-
                   
-
                   
-
                    
101,431.87
       
151,190.00
       
167,314.00
       
109,879.00
       
49,182.00
         
26,000.00
          
1,722.65
           
810.47
              
4,383.93
           
1,831.10
           
-
                   
-
                    
1,277,848.00
    
1,999,993.00
    
3,369,412.05
    
4,750,076.32
    
6,360,701.65
    
6,334,701.65
     
-
                   
-
                   
-
                   
-
                   
815,283.00
       
815,283.00
        
1,381,002.52
    
2,151,993.47
    
3,541,109.98
    
4,861,786.42
    
7,225,166.65
    
7,175,984.65
     
(247,526.62)
     
(91,808.20)
       
(272,894.77)
     
(244,514.77)
     
(15,073.10)
       
-
                    
1,765,718.42
    
1,928,624.63
    
2,929,825.20
    
2,529,957.61
    
1,070,523.43
    
4,958,525.00
     
-
                   
-
                   
-
                   
-
                   
955,263.63
       
815,283.00
        
449,406.68
       
472,771.83
       
465,487.13
       
551,652.66
       
444,668.82
       
1,085,516.00
     
129,338.87
       
138,601.34
       
136,422.57
       
140,829.56
       
45,493.53
         
214,881.32
        
-
                   
-
                   
-
                   
-
                   
-
                    
271.65
              
-
                   
-
                   
-
                   
-
                    
1,859.94
           
2,155.02
           
2,116.54
           
2,018.90
           
428.32
              
-
                    
988.00
              
1,012.32
           
993.70
              
990.66
              
309.32
              
988.00
               
479.96
              
491.77
              
482.73
              
481.26
              
150.26
              
479.96
               
7,677.43
           
8,275.72
           
8,078.66
           
8,385.59
           
2,715.54
           
13,413.62
          
15,256.84
         
16,785.58
         
16,960.68
         
17,645.12
         
5,755.87
           
26,437.00
          
19,905.00
         
23,088.00
         
59,052.89
         
98,274.14
         
19,982.18
         
45,223.83
          
1,795.54
           
1,935.49
           
1,889.45
           
1,961.06
           
635.09
              
3,136.83
            
892.47
              
326.00
              
710.00
              
208.00
              
885.88
              
320.00
               
13,816.00
         
13,286.00
         
9,229.90
           
10,266.00
         
2,375.00
           
7,500.00
            
111.48
              
56.00
                
-
                   
-
                   
500.00
               
-
                   
-
                   
-
                   
-
                   
-
                    
2,089.73
           
763.79
              
463.42
              
-
                   
-
                   
400.00
               
15.87
                
-
                   
90.84
                
-
                   
-
                    
627.00
              
1,089.80
           
1,249.74
           
1,722.48
           
2,761.86
           
2,761.86
            
58.00
                
177.00
              
295.27
              
477.29
              
619.13
              
619.13
               
-
                   
-
                   
52,160.00
         
-
                   
-
                   
-
                    
194,784.78
       
208,386.83
       
290,161.55
       
283,350.90
       
82,111.98
         
316,661.55
        
-
                   
-
                   
-
                   
-
                   
-
                   
-
                    
-
                   
-
                   
-
                   
-
                   
-
                   
-
                    
2,162,383.26
    
2,517,975.09
    
3,412,579.11
    
3,120,446.40
    
1,582,231.13
    
6,360,702.55
     
7,827,251.26
    
7,461,269.64
    
7,589,800.51
    
9,331,140.53
    
14,974,076.05
  
8,357,699.10

2022
Row Labels
Actual
Accrual
7020 - Workers Comp Self Insurance
461110 - Interest Income
($49,182.00)
$0.00
495510 - Self Insurance Premiums
($6,360,701.65)
$0.00
495510 - Self Ins Premiums (Cancer)
($815,283.00)
$0.00
496170 - Stadium Security-WC/Risk Fees
$0.00
$0.00
496300 - Miscellaneous Revenues
$0.00
$0.00
500200 - Authorized Salaries
$45,493.53
$0.00
500400 - Temporary Pay
$0.00
$0.00
500600 - Overtime Pay
$0.00
$0.00
501400 - Holiday Pay
$428.32
$0.00
502400 - Bilingual Pay
$309.32
$0.00
502650 - Cell Phone Reimburse Employee
$150.26
$0.00
503400 - Social Security - City Share
$2,715.54
$0.00
503800 - Allocated Retirement Expense
$5,755.87
$0.00
504000 - Employee Benefits
$19,982.18
$0.00
505400 - ER-Medicare Exp
$635.09
$0.00
520110 - Professional Development
$885.88
$0.00
520220 - Employee Physical Exp
$2,375.00
$0.00
521110 - Professional and Contractual
$444,668.82
$0.00
523120 - Envir Safety & Health Fund
$0.00
$0.00
526110 - Cell Phone Vendor Charges
$0.00
$0.00
530130 - Insurance Claims - Recovery
($15,073.10)
$0.00
530240 - Insurance Claims
$1,070,523.43
$0.00
530240 - Insurance Claims (Cancer)
$955,263.63
$0.00
540370 - Line Supplies
$0.00
$0.00
540440 - Office Supplies
$0.00
$0.00
552110 - Fire and Liability Insurance
$2,761.86
$0.00
552120 - Worker's Compensation Premiums
$619.13
$0.00
552140 - IT Project Charges
$0.00
$0.00
599991 - Contingency
$0.00
$0.00

Estimate / JEs
not in Munis yet
Total Revised Actual
$0.00
($49,182.00)
$0.00
($6,360,701.65)
$0.00
($815,283.00)
$0.00
$0.00
$0.00
$0.00
$0.00
$45,493.53
$0.00
$0.00
$0.00
$0.00
$0.00
$428.32
$0.00
$309.32
$0.00
$150.26
$0.00
$2,715.54
$0.00
$5,755.87
$0.00
$19,982.18
$0.00
$635.09
$0.00
$885.88
$0.00
$2,375.00
$0.00
$444,668.82
$0.00
$0.00
$0.00
$0.00
$0.00
($15,073.10)
$0.00
$1,070,523.43
$0.00
$955,263.63
$0.00
$0.00
$0.00
$0.00
$0.00
$2,761.86
$0.00
$619.13
$0.00
$0.00
$0.00
$0.00