FY 27 Proposed Operating Budget

DIVISION SUMMARY BY CHARACTER

Legal Services by Character

FY 24 Audited FY 25 Audited FY 26 Approved Budget FY 27 Proposed Budget

SALARIES AND WAGES CONTRACTUAL SERVICES SUPPLIES AND MATERIALS BUSINESS AND TRAVEL

$2,096,085

$2,131,385

$2,115,513

$2,381,797

$57,521 $4,552 $18,808 $24,948

$152,086

$29,300

$185,100

$9,309

$0 $0 $0

$7,600

$13,042 $27,404

$37,090 $29,948

MISCELLANEOUS

INTER-GOVERNMENTAL / INTER-FUND EXPENDITURES

$0

$0

$0

$500

TOTAL

$2,201,913

$2,333,226

$2,144,813

$2,642,035

DIVISION SUMMARY BY FUND

Legal Services by Fund

FY 24 Audited

FY 25 Audited

FY 26 Approved Budget

FY 27 Proposed Budget

GENERAL FUND

$2,201,913 $2,201,913

$2,333,226 $2,333,226

$2,144,813 $2,144,813

$2,642,035 $2,642,035

TOTAL

FINANCIAL NOTES PERSONAL SERVICES INCREASES $266,284 Funds restored from FY 26 Council Amendment #16: $209,062 Health Benefits: $105,931 Other Post Employment Benefits (OPEB): $23,131 Retirement Health Savings (RHS): $80,000 Full-time salaries decrease ($40,006) Salary adjustments: $13,353 Turnover: ($53,359) FY 27 COLA of 3% and Merit of $2,000: $88,269 Pension increase due to turnover and FY27 rate adjustments: $8,858 Workers' Compensation decrease due to turnover and FY27 rate adjustment: ($1,319) Health Benefits increase due to turnover and FY27 rate adjustment: $18,150 Other Post Employment Benefits (OPEB) decrease due to turnover and FY27 actuarial: ($3,453)

Retirement Health Savings (RHS) decrease: ($9,291) FICA decrease based on FY27 adjustment: ($3,986) CONTRACTUAL SERVICES INCREASES $155,800 Funds restored from FY 26 Council Amendment #16: Fax Services: $1,000

Contractual legal services: $24,000 Other Professional Services: $30,000 Office equipment service: $800

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