FY 26 Proposed Operating Budget Book

FINANCIAL NOTES PERSONAL SERVICES INCREASES $2,862,832 Full-time salaries increase $233,468 Salary adjustments: $99,599 Turnover: (-$115,005) FY25 Partial-Year funding of vacant positions: $248,874

FY 26 COLA of 3% and Merit increase of $1,000 for all eligible employees: $1,031,042 Six (6) Temporary Paramedic/EMT positions converted to permanent: $567,684 Temporary Salaries decrease (-$574,990) EMS Employee Retention Incentive for eligible employees: $200,000 Pension rate increase based on FY26 rate: $194,192 Volunteer Fire pensions (LOSAP) decrease based on actuarials: (-$10,570) Workers' Compensation rate increase based on FY26 rate: $49,334 Health Benefits rate increase based on FY26 rate: $353,225 Retirement Health Savings (RHS) increase: $171,630

Other Post Employment Benefits (OPEB) decrease: (-$38,756) Overtime increase based on actual expense history: $600,000 Shift Differential increase based on actual expense history: $26,700 FICA increase: $59,244 CONTRACTUAL SERVICES INCREASES $429,044 Insurance increases for EMS self-insurance and for Workers' Compensation insurance for Volunteer Fire Companies: $337,044 Electricity rate increases: $175,000 Funding increases for Communications Service, Other Professional Services, Space & Real Estate Rental, Heating Fuel, and for other building-related expenses: $238,050 Emergency Reporting System decreases due to one-time FY25 expense: (-$304,000) Funding decreases for Operating Equipment Service, Telephone Service, and Office Equipment based on actual expense history: (-$19,050) SUPPLIES & MATERIALS DECREASES ($44,700) Funding for Safety Equipment decreases primarily due to moving the expense to the Capital Budget: (-$369,000) Funding increases for Medical Supplies and Uniform Purchase: $321,000 BUSINESS & TRAVEL DECREASES ($22,600) Funding decreases for Training Seminars and Courses, partially offset by an increase for Parking & Tolls based on actual expense history. MISCELLANEOUS INCREASES $591,042 Funding increases for Grants, Contributions, and Payments to Volunteer Fire Companies.

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