CITY FINANCIAL DATA
Employee Compensation Data
Gross Annual Compensation Data by Position:
Compensation data provides ten elements of data for City of Chico employees. Each document provides annualized gross compensation and benefits data broken down by employee and by five categories of compensation. The categories of compensation are as follows:
- Regular Pay – includes all hours associated with work, leave hours (vacation, sick, holiday, admin, holiday, and bereavement), workers compensation time, light duty, and jury duty.
- Overtime Pay – includes various types of overtime pay and callback pay.
- Special Pay – includes premium pays such as shift differentials, certification pays, holiday premiums, and duty pays (gang unit, rescue team, school resource officer, etc.).
- Additional Pay – includes alternate pays such as termination vacation payouts, sick leave payouts, auto and phone allowances, and severance payments.
- Fringe Pay – includes employer compensation for medical, dental, vision, and retirement benefits. Further, includes deferred compensation and life insurance payments.
Employee position and department reflect the most current as of the end date of the activity range. For example, 2013 annual report would include an employee’s position and department as of December 31, 2013. The City is self-insured for workers compensation; as a result, pay for employees on workers compensation will be reflected in the Regular Pay line items and not Fringe Pay starting in 2015.
|2009 PDF, EXCEL|
|2012 PDF, EXCEL|
California State Controller Compensation Reports:
The California State Controller's Officer requires cities to provide annual compensation reports, which report Medicare wages for public employees. The reports are not comparable to the Gross Annual Compensation Data reports shown above, as the City of Chico's reports provide a more accurate accounting of the gross compensation received by employees.
PERS Actuarial Valuation Reports
City Accounts Payable Data
Gross Payment Data by Vendor:
The City tracks all payments to vendors for services and products rendered to the City. In accounting terms, these type of expenses are called non-personnel transactions.
Non-personnel transactions do not include the salary and benefits normally paid to employees. However, in limited cases, there are expenses shown in the accounts payable system that are also part of an employees’ compensation. (Salary and benefits are listed under Employee Compensation above.)
The City publishes a monthly payments report (in PDF) of all disbursements that include all the transactions listed in the accounts payable system. This excel report includes more detail and allows the user to filter and analyze data with more ease.
Data: The dataset provides significant detail that allows a user to evaluate City payments by fund, department, accounting category, accounting object code line item, vendor, description, and date of payment. The elements of accounts payable data are as follows:
Department – includes both the department (Police, Fire, etc.) and sub units within the department (Police-Detectives, Fire-Reimbursable Overtime, etc.).
Category – includes a roll up of several object codes into higher levels (Materials & Supplies, Purchased Services, etc.).
Object Code – includes the lowest level classifying expenses (Office expenses, training, professional, services, etc.).
Vendor – includes the specific entity in which the payment was made.
Description – includes brief details regarding the transaction.
Dates of Payment – includes the post date which is the date the payment is classified in the financial management system as well as the check date which is the date the vendor check is issued.
Cost Allocation Plan
A Cost Allocation Plan allocates Indirect Overhead expenses to other fund, departments and activities in an objective and equitable manner. Using a Cost Allocation Plan to perform these complex allocations is a best practice. The Federal A-87 Cost Allocation Plan is a more restricted form of the Full Cost Allocation Plan which is required when dealing with federal or state grants.