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9 <br />General Fund Forecast Assumptions -Expenditures <br />2017-18 to 2027-28 <br />Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 <br />2017-18 <br />Projection <br />2018-19 <br />Projection <br />2019-20 <br />Projection <br />2020-21 <br />Projection <br />2021-22 <br />Projection <br />2022-23 <br />Projection <br />2023-24 <br />Projection <br />2024-25 <br />Projection <br />2025-26 <br />Projection <br />2026-27 <br />Projection <br />2027-28 <br />Projection <br />Expenditures: <br />7.6%5.0%3.4%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% <br />3.0%3.0%3.0%3.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% <br />Medical rates 7.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0% <br />PERS rates (ER share): <br />Safety (refinanced 2012)54.80%63.80%72.10%79.10%85.70%90.70%93.40%95.10%96.81%98.55%100.33% <br /> Safety % change 13.18%16.42%13.01%9.71%8.34%5.83%2.98%1.82%1.80%1.80%1.80% <br />Miscellaneous 31.71%34.40%38.30%41.10%44.10%46.30%47.40%48.20%49.02%49.85%50.70% <br /> Miscellaneous % change 7.86%8.48%11.34%7.31%7.30%4.99%2.38%1.69%1.70%1.70%1.70% <br />Retiree Medical 900,000$ 900,000$ 900,000$ 900,000$ 900,000$ 900,000$ 900,000$ 900,000$ 900,000$ 900,000$ 900,000$ <br />Services and supplies 1.0%1.0%1.0%1.0%1.0%1.0%1.0%1.0%1.0%1.0%1.0% <br />Consulting 2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0% <br />Legal fees 657,000 741,686 909,000 937,000 965,000 993,950 1,023,769 1,054,482 1,086,116 1,118,699 1,152,260 <br />Fire service fees (in 000's)22,372$ 23,387$ 24,538$ 25,755$ 26,880$ 28,026$ 29,035$ 30,488$ 31,799$ 33,166$ 34,593$ <br />Fire capital 1,500,000 -$ 654,000$ -$ 750,000$ -$ -$ 750,000$ -$ 1,500,000$ 1,500,000$ <br />Fire OPEB reserve 1,003,800 994,575 911,317 793,267 716,712 626,171 626,171 626,171 626,171 626,171 626,171 <br />OPEB trust account 750,000$ 750,000$ 750,000$ 750,000$ 750,000$ 750,000$ 750,000$ 750,000$ 750,000$ 750,000$ 750,000$ <br />Description <br />Salary adjustments: <br />Sworn (budgeted at top step) <br />All non-sworn (budgeted at top <br />step)