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 Employee Benefits / 5500

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file time: 2008-02-24

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2001    Actual 1 2002 Adopted 2002 Estimated 2 2003 Proposed 2004 Projected 3 2005 Projected 3 Beginning Fund Balance 6,648,431 7,300,021 7,300,021 10,679,741 13,732,016 15,574,918 Revenues *Flexrate Recovery 92,390,449114,039,769116,052,780114,900,480130,304,160149,904,000 *Interest Revenue 343,637 316,673 350,000 325,000 350,000 350,000 *Other Non-Flexrate Revenues 13,264,173 11,527,188 11,527,188 12,389,421 14,247,834 16,385,009 *CX Revenue 86,872 146,924 Total Revenues 106,085,131126,030,554127,929,968127,614,901144,901,994166,639,009 Expenditures *Insurance Premiums 101,930,242115,828,209120,328,209122,529,135140,908,505162,044,781 *Benefits Administration 3,503,299 4,222,039 4,222,039 2,033,491 2,150,587 2,187,240 Total Expenditures 105,433,541120,050,248124,550,248124,562,626143,059,092164,232,021 Estimated Underexpenditures Other Fund Transactions * Total Other Fund Transactions 0 0 0 0 Ending Fund Balance 7,300,021 13,280,327 10,679,741 13,732,016 15,574,918 17,981,906 Reserves & Designations 0 0 * IBNR (10,761,993) (14,165,747) (12,206,910) (13,730,316) (15,499,936) (17,824,926) * IBNR Shortfall (3,461,972) (885,420) (1,527,169) 0 0 0 * Claims Fluctuation Reserve (5% of claims) (3,136,385) (3,541,721) (3,766,721) (3,982,873) (3,966,727) (4,072,979) * Claims Fluctuation Reserve Shortfall (3,136,385) (3,541,721) (3,766,721) (3,981,173) (3,891,745) (3,915,999) Total Reserves & Designations (7,300,021) (13,280,327) (10,679,741) (13,732,016) (15,574,918) (17,981,906) Ending Undesignated Fund Balance 0 0 0 0 0 0 Target Fund Balance 4 13,898,378 17,707,468 15,973,631 17,713,189 19,466,663 21,897,905 Financial Plan Notes: 1   2001 Actuals are from the 2001 CAFR. 2  Based on estimates provided for 3rd Quarter Supplemental Appropriation submittal. 3   2003 and 2004 Projected are based on 15% increase in benefit costs and 5% increase in salaries. 4   Target Fund Balance is equal to total of IBNR and CFR Employee Benefits / 5500

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