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5.0113 Detail-2-Personnel costs.

Cite as [A.S.A.C. § 5.0113 ]

(See Figure 4 for sample format)

This form analyzes your needs for personnel. Start your listing with contract employees and subtotal this category .Next, list your local employees and subtotal this group. The sum of the two subtotals should equal your total salaries. Explanation of requirements under column is shown below: Position No. Refers to number shown on computerized personnel reports.

Employee Name. The name of the person currently occupying the position. This schedule will remain in the budget office and is intended for internal use only. A different format, excluding the employee's name will be used for public documents. Position Title. The title shown on the computerized personnel reports. If there are any changes in titles between the reports and the budget documents, there should be a reconciliation and explanation of the differences.

Grade/Step. The salary grade and step shown on the latest computerized reports. If the position is vacant, show the budgeted grade and step. Current Salary. Show the employee's current salary including any increment entitlements during the current fiscal year.

Step Increments. Show the next step to which the employee is entitled during the budget year. If the employee has reached the top of his grade, show zero unless the position has been reclassified and approved. Other Change. Show increase or decrease in salaries due to promotions, reclassifications, demotions, position terminations, interagency transfers, downgrades and tenure awards. Proposed Funding. Show the current employee's current salary plus his step increment including any extraneous adjustments to his position. Care should be taken to record only that portion of the increment that is due within the budget year. This would mean close scrutiny of the anniversary dates, promotions, etc. Explanation of Other Change. Refers to position deletions, additions, promotions, tenure awards, demotions, reclassifications, transfers, etc.

Overtime. Based on actual cost in prior fiscal year, analyze the circumstances that created the overtime, provide an estimate of the absolute minimum required and offer alternative solution to overtime.

Fringe Benefits. This item is computed against total salaries for career service and contract employees. Overtime should be charged the career service rate.

Career Service Contract Employees

FICA Taxes-Employer's share (a)

ASG retirement

Workmen's Compensation (Composite rate)

Terminal leave

(a) No consideration is given to the maximum ceiling taxable under FICA taxes since it is estimated that less than 1% of the ASG total workforce will exceed the maximum subject to FICA which is $29,700 per annum.

Total Personnel Costs. Sum of total salaries, overtime and fringe benefits.

Rounded Totals (to nearest $500). Total personnel costs should be rounded to the nearest $500 and recorded on this line. These should be the totals that are transferred to Detail-l.

Staffing. Show the total number of positions for local and contract employees. This block should tie in all the positions listed on Detail-2 forms.

History: Rule 3-83. eff 4 Apr 83, § E.4 (part).