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Analysis of Expenditures by Category
<br /> General Fund expenditures are estimated to be $120.7 million in FY 2019/20,a 6.3 percent increase
<br /> over the FY 2018/19 Midyear Budget and $124.5 million in FY 2020/21,a 3.1 percent increase over the
<br /> FY 2019/20 Budget. The following table summarizes the Budget in each expenditure category from
<br /> FY 2018/19 through FY 2020/21.
<br /> FY 2018/19
<br /> Mid-Year FY 2019/20 FY 2020/21
<br /> Expenditure Category Budget Projected %Change Projected %Change
<br /> Personnel $82,748,856 $87,711,334 6.0% $90,732,381 3.4%
<br /> Transportation&Training 1,580,949 1,982,195 25.4% 2,005,196 1.2%
<br /> Repairs&Maintenance 6,311,097 6,762,071 7.2% 6,821,939 0.9%
<br /> Materials&Supplies 22,537,897 23,813,786 5.7% 24,578,628 3.2%
<br /> Capital Outlay 3� 3.990 -22.0%
<br /> Total- ' $113,579,909 $120,710,276 6.3% $124,482,134 3.1%
<br /> Personnel
<br /> Personnel costs represent 73 percent of the FY 2018/19 General Fund Budget and are estimated to
<br /> comprise 73 percent in both FY 2019/20 and FY 2020/21.The Personnel cost increases include step
<br /> and salary increases pursuant to existing labor contracts, increases in health and other benefit
<br /> costs, increases in PERS rates (see PERS Rate History Table below),and increases in annual funding
<br /> of workers compensation reserves.
<br /> FY 2019/20 FY 2020/21
<br /> Total PERS Employer Contribution Increases' $2,000,000 $1,000,000
<br /> Labor Cost Increases per existing MOUs
<br /> Police- POA 3.0% 0.0%
<br /> Fire-IAFF 3.0% 3.0%
<br /> PCEA 3.0% 3.0%
<br /> Increases in Health Insurance Expenses $431,000 $341,000
<br /> The increases for all funds over the next two years:
<br /> The Police - POA MOU expires at the end of FY 2019/20; thus,while the increases noted are zero
<br /> percent for FY 2020/21,that amount will change once the MOU is finalized and the change will be
<br /> reflected in the FY 2020/21 Mid-Term update.
<br /> ' While pension expenses are increasing,the overall increase of$2 million in FY 2019/20 is comparing the FY 2018/19 Mid-year budget which
<br /> reflected filled positions where the City paid pension benefits and excluded vacant positions for which the City hasn't paid pension benefits.If there
<br /> are a similar number of vacancies in FY 2019/20 as FY 2018/19,then pension expenses will not increase by$2 million but by a much smaller amount.
<br /> Similarly,Health premium rates for Kaiser are decreasing by 1.5 percent in FY 2019/20.The overall increase of$431,000 in FY 2019/20 is comparing
<br /> the FY 2018/19 Midyear budget which reflected filled positions where the City paid health benefits and excluded vacant positions for which the City
<br /> hasn't paid health benefits.The FY 2019/20 budget assumes all positions are filled.If there are a similar number of vacancies in FY 2019/20 as FY
<br /> 2018/19,then health benefit expenses will not increase by$431,000 but by a much smaller amount or a net decrease as reflected in the Kaiser rates.
<br /> 31 City of Pleasanton Operating Budget • FY 2019/20 - FY 2020/21
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