ACCOUNT ELE OBJ ACCOUNT 2005 2006 2007 2007 2008  
      DESCRIPTION ACTUAL ACTUAL BUDGET Y-T-D REQUEST JUSTIFICATION
001-1054-544 10 01 REGULAR SALARIES 107,159 114,731 121,329 11,801 126,927  
001-1054-544 10 02 OVERTIME SALARIES 250 1,311 1,000 59 1,500 10-02: Insufficient Risk Management FTE's for workload.  Program improvement would reduce this line amount.
001-1054-544 10 03 LONGEVITY PAY 336 444 504 0 564  
001-1054-544 10 04 HOLIDAY PAY 4,038 4,427 4,325 707 4,550  
001-1054-544 10 06 PARTTIME SALARIES 11,369 17,319 15,000 1,393 20,000 10-06: Insufficient Risk Management FTE's for workload.  Program improvement would reduce this line amount.
001-1054-544 10 07 PARTITME - REGULAR 0 0 0 0 0  
001-1054-544 12 01 FICA 9,113 10,050 9,650 1,040 10,101  
001-1054-544 12 02 UNEMPLOYMENT 291 138 126 32 264  
001-1054-544 12 03 KPERS 4,599 5,594 6,068 664 5,639  
001-1054-544 12 04 KP & F 0 0 0 0 0  
001-1054-544 12 05 HEALTH INSURANCE 0 0 0 0 0  
001-1054-544 12 06 LIFE INSURANCE 74 73 131 7 108  
001-1054-544 12 07 WORKER'S COMP REINSURANCE 0 0 0 0 0  
001-1054-544 13 01 TTD/TPD BENEFITS 0 0 0 0 0  
  TOTAL PERSONAL SERVICES     137,229 154,087 158,133 15,703 169,654  
001-1054-544 21 01 VEHICLE ALLOWANCE 0 0 0 0 625 21-01: 1/4 of Administrative Services Director vehicle allowance.
001-1054-544 21 02 MILEAGE REIMBURSEMENT 47 50 50 0 1,500 21-02: Employees now utilizing their own vehicle as staff car returned to fleet.
001-1054-544 21 03 OTHER TRANSPORTATION 0 0 1,000 0 1,000 21-03: Expenses associated with out of town conferences and seminars.
001-1054-544 21 04 MEALS & LODGING 0 1,500 3,353 0 3,353 21-04: Expenses associated with out of town conferences and seminars.
001-1054-544 22 01 CONFERENCES & SEMINARS 1,749 2,518 2,900 0 2,900 22-01: Pfrofessional development for Risk Manager, Administrative Services Director, and Risk Management staff inlcuding attendeance at Annual State Workers' Compensation Conference, Annual State Safety & Health Conference, Kansas Self-Insurers Associatio
001-1054-544 22 02 DUES & SUBSCRIPTIONS 1,817 1,743 2,300 500 2,300 22-02: Professional organization memberships for Risk Manager and Administrative Services Director to National PRIMA, Kansas PRIMA, Kansas Self-Insurers Association as well as other professional Risk Management and Safety organizations.  
001-1054-544 22 09 OTHER EDUCATIONAL EXPENSE 486 295 750 69 750 22-09: Information Systems technical training.
001-1054-544 24 01 PRINTING 244 117 1,000 0 1,000  
001-1054-544 25 32 MOTOR VEHICLE REPAIRS 1,519 962 2,000 8 0 25-32: Administrative Services vehicle returned to fleet
001-1054-544 25 33 OFFICE EQUIPMENT REPAIRS 0 96 200 0 200  
001-1054-544 27 03 LEGAL 144,473 0 0 0 0  
001-1054-544 27 09 OTHER PROFESSIONAL SERV. 3,350 148 6,000 3,642 6,000 27-09: Consultant and professional services fees.
001-1054-544 29 01 BUILDING INSURANCE 137 0 0 0 0  
001-1054-544 29 02 VEHICLE INSURANCE 66,270 91,484 79,525 0 91,500 29-02: Project 15% above 2007 budget due to anticipated market increase, loss history, and additional vehicles.
001-1054-544 29 03 FIDELITY BONDS 1,152 415 750 0 750 29-03: Project flat to minimal increase.
001-1054-544 29 04 Public Officials 35,859 35,421 44,000 0 46,200 29-04: Project 5% above 2007 budget.
001-1054-544 29 05 Property 97,502 104,861 117,000 0 134,500 29-05: Project 15% above 2007 budgeted amount due to anticipated inflation rate of construction materials and increased valuation rate of locations to be professionally appraised.
001-1054-544 29 06 MISCELLANEOUS INSURANCE 0 0 7,500 0 7,500 29-06:Projection for adding employee dishonestly/theft coverage to portfolio.
001-1054-544 29 07 Airport 1,706 1,800 2,500 0 2,500 29-07: Project flat to minimal increase.
001-1054-544 29 08 Police Professional 39,712 38,837 44,000 0 46,200 29-08: Project 5% above 2007 budget.
001-1054-544 29 09 WC REINSURANCE 33,909 43,752 46,000 40,961 50,600 29-09: Project 10% above 2007 budgeted amount due to 2006 losses and code assignment audit.
001-1054-544 29 10 Boiler 4,088 -2,050 0 0 0  
001-1054-544 33 07 FREIGHT 18 0 50 0 50  
001-1054-544 33 09 OTHER CONTRACTUAL SERVICE 15,204 13,783 30,000 208 20,700 33-09: Risk Management Information System annual license, upgrades, and support contract ($15,000). Ingenix state work comp fee schedule annual contract ($2,500). New Directions SAP services ($2,000). 1/4 of Administrative Services Director's Blackberry. 
  33 20 SAFETY TRAINING PROGRAMS 4,021 2,362 5,000 0 10,000 33-20: On line employee and supervisor safety training through excess work comp insurer and property insurer. Drug/Alcohol and CDL training.  Driver safety training.
001-1054-544 33 21 WELLNESS PROGRAMS 0 0 0 0 0  
001-1054-544 33 31 TEMPORARY HELP 0 2,756 0 1,874 2,500 33-31: Anticipate continued staff turnover due to insufficient FTE's.
001-1054-544 35 01 AUTO LIABILITY CLAIMS 9,497 0 0 0 0 35-01 and 35-02: Change in 2006 to best practice liability payment/fund structure.  Claims are paid from liability fund.  General fund transfer to liability fund in the amount of expected claims.
001-1054-544 35 02 GENERAL LIABILITY CLAIMS 40,000 331 0 0 0
001-1054-544 36 07 INSURANCE ASSESSMENT 3,017 0 15,000 0 15,000 36-07: State Department of Insurance assessment for operating a self-insured workers' compensation program.  Assessment is based upon the previous year's reported losses multiplied by a percentage as determined by the Insurance Department.
001-1054-544 36 08 WC DIVISION ASSESSMENT 8,085 12,423 15,000 0 15,000 36-08: State Division of Workers' Compensation Assessment that supports the operation and administration of the Division.  Assessment is based upon the previous year's reported losses, multiplied by a percentage as determined by the State Division of Work
  TOTAL CONTRACTUAL SERVICES     513,862 353,604 425,878 47,262 462,628  
001-1054-544 40 01 OFFICE SUPPLIES 1,477 1,496 1,800 58 1,800 40-01: Includes Backup Media per Information Systems
001-1054-544 40 04 SOFTWARE 136 578 8,200 0 2,900 40-04: Randomware CDL testing software, Server License, Network Management, Misc Software.
001-1054-544 41 01 GASOLINE-UNLEADED 290 202 600 0 0 41-01: Administrative Services vehicle returned to fleet
001-1054-544 42 03 EQUIPMENT <$5000 350 4,553 1,000 941 4,400 42-03:Current annual cost for Risk Management office phones, copier lease, due to relocation.
001-1054-544 42 04 SAFETY SUPPLIES 105 60 1,000 0 1,000  
001-1054-544 42 06 COMPUTER EQUIP < $5000 8,758 2,975 5,000 0 9,000 42-06: Replace Risk Manager, Risk Management Specialist, and Administrative Support PCs as part of three year cycle.
001-1054-544 42 09 OTHER SUPPLIES 260 1,413 800 0 800  
001-1054-544 43 00 BOOKS 30 156 600 0 600  
  TOTAL COMMODITIES     11,406 11,433 19,000 999 20,500  
001-1054-544 60 01 COMPUTER LEASE-PURCHASE 0 0 0 0 0  
001-1054-544 60 07 VEHICLE REPLACEMENT 0 0 0 0 0  
001-1054-544 60 08 EQUIPMENT 0 0 0 0 0  
  TOTAL CAPITAL OUTLAY     0 0 0 0 0  
001-1054-544 90 08 WORKMENS COMP RESERVE 0 0 0 0 0  
001-1054-544 90 10 TRANSFER TO LIAB. RESERVE 100,000 0 0 0 0  
001-1054-544 90 12 TRANS./HEALTH INS. FUND 0 0 0 0 0  
001-1054-544 90 18 TRANSFER TO WORK COMP RES 50,000 0 0 0 0  
  TOTAL TRANSFERS     150,000 0 0 0 0  
  TOTAL BUDGET     812,497 519,124 603,011 63,964 652,782