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Document 2467480
UNIVERSITY OF ALASKA
FRINGE BENEFIT REPORT
YEAR ENDED JUNE 30, 2014
UNIVERSITY OF ALASKA
FRINGE BENEFIT REPORT
Table of Contents
Year Ended June 30, 2014
Schedule
Page
1-1
Actual Staff Benefit Rates ....................................................................................................................................................
1
1-2
Actual Leave Benefit Rates..................................................................................................................................................
2
2
Negotiated Fringe Benefit Rates ..........................................................................................................................................
3
3
Comparison of Detailed Staff Benefit Rates Charged to Actual Rates Incurred .................................................................
4
4
Fringe Benefit (Over) Under Recovery ................................................................................................................................
5
5
Fringe Benefit Costs and Recovery Summary.....................................................................................................................
6
6
Staff Benefit Cost Distribution ..............................................................................................................................................
7
7
Benefit Costs by Benefit Type..............................................................................................................................................
9
8
Labor and Leave Taken per Banner Finance .....................................................................................................................
11
9
Wage Payment Summary per Banner Human Resources ..................................................................................................
12
10
Reconciliation of IRS Form 941 to Reported Wages ...........................................................................................................
14
11
Reconciliation of Banner Payroll to Banner Finance ..........................................................................................................
15
Attachment A: Certifications
Certificate of Fringe Benefit Costs
Certificate of Fringe Benefit Costs Department of Defense
University of Alaska
Schedule 1-1
Actual Staff Benefit Rates
Year Ended June 30, 2014
E-Class
NR
CR
XR
EX, FN, FR
APT Exempt
Executives &
Nonunion
Faculty
Local 6070 Union
Classified
Classified
FY14 Staff benefits wage base
F9
UNAC
71,936,700
12,571,600
90,842,000
31,551,300
10,154,000
1,940,400
14,561,900
1,504,800
-
-
-
687,500
15,700
-
99,100
1,150,100
ORP-Tier 2 and Tier 3
3,016,500
501,200
3,083,600
UA pension
3,631,500
621,500
954,300
170,400
15,473,000
2,456,900
92,502,000
AR, A9
FT, FW
CT, GT, NT, ST, XT
NX, XX
UAFT Union
Union & Nonunion
Temporary
Extended
GN, SN
Faculty
Adjunct Faculty
Student - SS
Temporary
Student
Total
28,342,300
19,066,200
19,581,300
1,162,100
14,561,800
382,117,300
-
-
-
-
-
-
28,161,100
3,025,700
1,371,900
-
-
-
-
5,085,100
4,314,400
828,900
-
-
-
-
6,408,200
1,238,900
4,257,000
1,221,900
-
-
-
-
13,319,100
3,649,900
768,200
3,056,800
1,065,200
88,300
-
-
-
12,881,400
1,220,800
404,500
1,222,200
371,600
1,318,400
1,438,000
83,500
-
7,183,700
13,031,100
2,677,600
10,278,100
3,544,900
-
-
314,300
-
47,775,900
Staff benefits:
PERS
TRS
ORP-Tier 1
Medicare & Social Security
Health care
Life insurance
58,600
9,300
49,300
10,100
39,000
14,600
-
-
-
-
180,900
Long term disability
73,900
12,900
93,400
32,400
95,100
29,100
-
-
-
-
336,800
Unemployment
129,000
22,600
162,900
56,600
165,900
50,800
34,200
35,100
2,100
-
659,200
Workers' compensation
452,300
408,600
373,500
129,700
352,600
107,900
72,700
113,200
6,700
-
2,017,200
Tuition remission
522,600
82,900
439,700
90,300
347,300
129,900
202,200
-
-
-
1,814,900
Consulting/Other
87,100
40,500
110,000
38,200
112,000
34,300
23,100
23,700
1,400
-
470,300
-
66,200
-
-
487,200
149,300
100,400
-
-
-
803,100
Labor relations
Carryforward (over) under from FY12
Total staff benefit costs
(2,624,000)
31,944,500
(691,500)
5,641,900
(2,175,900)
34,699,300
(289,800)
(1,132,300)
8,499,100
26,621,000
(77,200)
8,843,100
69,100
1,908,400
(36,200)
1,573,800
(66,900)
-
341,100
-
(7,024,700)
120,072,200
Benefit rates:
PERS
14.12%
15.43%
16.03%
TRS
4.77%
28,161,100
2.18%
3.27%
4.84%
0.11%
3.65%
4.66%
2.92%
5,085,100
6,408,200
13,319,100
ORP-Tier 1
0.02%
ORP-Tier 2 and Tier 3
4.19%
3.99%
3.39%
3.93%
4.60%
4.31%
UA pension
5.05%
4.94%
4.02%
2.43%
3.30%
3.76%
0.46%
Medicare & Social Security
1.33%
1.36%
1.34%
1.28%
1.32%
1.31%
6.91%
21.51%
19.54%
14.34%
8.49%
11.11%
12.51%
Life insurance
0.08%
0.07%
0.05%
0.03%
0.04%
0.05%
Long term disability
0.10%
0.10%
0.10%
0.10%
0.10%
0.10%
Unemployment
0.18%
0.18%
0.18%
0.18%
0.18%
0.18%
0.18%
0.18%
0.18%
659,200
Workers' compensation
0.63%
3.25%
0.41%
0.41%
0.38%
0.38%
0.38%
0.58%
0.58%
2,017,200
Tuition remission
0.73%
0.66%
0.48%
0.29%
0.38%
0.46%
1.06%
Consulting/Other
0.12%
0.32%
0.12%
0.12%
0.12%
0.12%
0.12%
0.12%
0.12%
0.53%
0.53%
0.53%
Health care
Labor relations
0.53%
12,881,400
7.34%
7.18%
7,183,700
27.05%
47,775,900
180,900
336,800
1,814,900
470,300
803,100
Carryforward (over) under rate
(3.65%)
(5.50%)
(2.40%)
(0.92%)
(1.22%)
(0.27%)
0.36%
(0.18%)
(5.76%)
Actual rates from HR system
44.41%
44.87%
38.17%
26.94%
28.77%
31.20%
10.00%
8.04%
29.35%
(7,024,700)
120,072,200
Calculation of total carryforward:
Recovery at actual HR rate
31,944,500
5,641,900
34,699,300
8,499,100
26,621,000
8,843,100
1,908,400
1,573,800
341,100
-
120,072,200
Recovery at negotiated rate
36,256,100
6,713,200
38,062,800
9,149,900
28,860,600
9,834,800
1,925,700
1,605,700
388,100
-
132,796,900
Calculated carryforward (over) under
(4,311,600)
(1,071,300)
(3,363,500)
(47,000)
-
(12,724,700)
Misc recoveries & timing differences
Adjustment to HR rates
19,500
4,900
15,200
(650,800)
(2,239,600)
3,000
10,100
(991,700)
(17,300)
(31,900)
4,500
100
100
200
0.03%
0.04%
0.02%
0.01%
0.01%
0.02%
0.00%
0.00%
0.02%
Actual rates
44.44%
44.91%
38.19%
26.95%
28.78%
31.22%
10.00%
8.04%
29.37%
Negotiated rates
50.40%
53.40%
41.90%
29.00%
31.20%
34.70%
10.10%
8.20%
33.40%
Rate difference
(5.96%)
(8.49%)
(3.71%)
(2.05%)
(2.42%)
(3.48%)
(0.10%)
(0.16%)
(4.03%)
(4,292,100)
(1,066,400)
(3,348,300)
(647,800)
(2,229,500)
(987,200)
(17,200)
(31,800)
(46,800)
Carryforward (over) under to FY16
-
57,600
-
(12,667,100)
Federal participation:
Federal benefit wage base
Federal participation percentage
8,281,200
11.51%
Note: Amounts have been rounded to the nearest hundred dollars
Schedule 1-1
315,400
2.51%
12,997,900
14.31%
3,642,900
11,804,500
11.55%
12.76%
1,536,100
5.42%
924,000
4.85%
5,978,700
30.53%
257,800
22.18%
3,727,200
49,465,700
25.60%
1
Printed: 12/19/2014
Schedule 1-2
University of Alaska
Actual Leave Benefit Rates
Year Ended June 30, 2014
E-Class
NR
CR
XR
Local 6070 Union
Classified
FY14 Leave benefits wage base
Negotiated rates, FY14:
Annual leave
Sick leave
Holiday/Other leave
Annual leave costs:
Usage
Reclassify ineligible job groups
Adjusted usage
HR actual rate
Calculated recovery
Annual leave liability adjustment
Timing differences
Adjusted recovery
57,513,800
9.79%
6.02%
6.59%
22.40%
Classified
9,875,700
9.38%
5.80%
5.92%
21.10%
APT Exempt
74,875,200
10.35%
4.75%
5.50%
20.60%
EX , FR
Executives &
Nonunion
Faculty (a)
23,414,700
9.54%
2.25%
5.21%
17.00%
5,374,700
950,800
7,469,100
2,176,800
5,374,700
950,800
7,469,100
2,176,800
9.35%
5,630,600
(48,200)
(5,600)
5,576,800
9.63%
926,300
10,200
(900)
935,600
9.98%
9.30%
7,749,600
(326,200)
2,233,800
(85,500)
(7,700)
7,415,700
FN
F9
AR, A9
FT, FW
CT, GT, NT, ST, XT
NX, XX
UAFT Union
Union & Nonunion
Temporary
Extended
UNAC
Faculty
Adjunct Faculty
Student - SS
Temporary
88,361,500
27,703,000
Nonunion
Faculty (a)
3,828,700
0.10%
1.50%
1.50%
0.10%
1.50%
1.50%
- (b)
-
- (b)
-
-
-
16,200
(6,500) (b)
9,700
18,814,200
19,077,000
(2,200)
Student
Total
14,478,200
338,950,400
6.23%
2.17%
5.00%
13.40%
- (b)
-
-
64,800
-
-
62,800
61,000
0.04%
9,700
1,008,400
GN, SN
16,052,400
(6,500)
16,045,900
64,800
6.43%
-
-
-
-
-
2,146,100
-
-
9,700
-
-
123,700
16,603,100
(379,000)
(100)
(16,500)
16,207,600
FY14 Under (over) recovery
(202,100)
15,200
53,400
30,700
-
-
-
-
-
(58,900)
FY12 Under (over) recovery
Carryforward to FY16
130,500
(71,600)
2,000
17,200
272,000
325,400
18,900
49,600
-
-
-
-
-
(100)
(59,000)
3,169,000
632,000
3,685,900
528,800
632,000
3,685,900
528,800
55,400
55,400
1,463,600
30,800
1,494,400
277,900
15,700
293,600
-
-
19,900
3,169,000
-
-
21,900
-
9,885,200
600
9,885,800
Sick leave costs:
Usage
Reclassify ineligible job groups
Adjusted usage
HRS actual rate
5.51%
6.40%
4.92%
2.26%
Calculated recovery
Timing differences
3,462,300
200
572,800
100
3,556,600
200
526,800
-
Adjusted recovery
3,462,500
1.45%
1.69%
3,800
-
1,325,400
100
1.06%
415,600
-
572,900
3,556,800
526,800
3,800
1,325,500
415,600
-
-
21,900
59,100
129,100
2,000
51,600
168,900
(122,000)
-
-
(2,000)
FY12 Under (over) recovery
Carryforward to FY16
15,000
(278,500)
(39,200)
19,900
(80,300)
48,800
(38,200)
13,400
70,200
239,100
47,800
(74,200)
-
-
(8,200)
(10,200)
- (b)
-
-
52,600
HRS actual rate
3,736,700
3,736,700
6.50%
614,600
614,600
6.22%
4,134,900
1,251,300
4,134,900
1,251,300
5.52%
- (b)
-
30,800
(30,800) (b)
-
9,200
(9,200) (b)
-
9,832,500
46,500
9,879,000
1.97%
(293,500)
Holiday/Other leave costs:
Usage
Reclassify ineligible job groups
Adjusted usage
423,300
261,600
19,900
FY14 Under (over) recovery
(178,200)
(176,200)
(161,700)
-
5.34%
(6,800)
-
(211,100)
(217,900)
9,830,100
(40,000)
9,790,100
52,600
5.22%
Calculated recovery
Timing differences
3,790,200
6,700
584,600
1,000
4,118,100
7,300
1,219,900
2,100
-
-
-
-
-
50,400
100
9,763,200
17,200
Adjusted recovery
3,796,900
9,780,400
585,600
4,125,400
1,222,000
-
-
-
-
-
50,500
FY14 Under (over) recovery
(60,200)
29,000
9,500
29,300
-
-
-
-
-
2,100
FY12 Under (over) recovery
Carryforward (over) under to FY16
32,000
(28,200)
(24,500)
4,500
(48,200)
(38,700)
(24,900)
4,400
-
-
-
-
-
(4,400)
(2,300)
Calculation of total carryforward:
Combined HRS actual rate
AL liability adj & timing differences
FY12 Under (over) recovery
21.36%
0.08%
0.31%
22.25%
(0.11%)
(0.62%)
20.42%
0.44%
0.19%
16.90%
0.37%
(0.79%)
1.45%
1.69%
(1.00%)
0.08%
Total actual rates
21.75%
21.52%
21.05%
16.48%
0.45%
1.77%
1.23%
6.31%
Negotiated rates
22.40%
21.10%
20.60%
17.00%
0.10%
1.50%
1.50%
13.40%
0.27%
(0.27%)
Rate difference
FY12 Total carryforward (over) under
Carryforward (over) under to FY16
Federal participation:
Federal leave wage base
Federal participation percentage
(0.65%)
(0.52%)
0.35%
(61,700)
143,500
(184,200)
(38,200)
70,200
47,800
-
-
(12,700)
(378,300)
41,600
335,500
(122,200)
13,400
239,100
(74,200)
-
-
(71,500)
192,100
10,642,200
1,676,600
11,406,400
923,800
5,801,500
11.28%
1.95%
0.45%
14.21%
1,679,200
7.17%
43.79%
12.91%
1,512,200
5.46%
(70,000)
(60,300)
-
142,200
13.62%
(6.05%)
(1.26%)
177,500
6,490,100
0.42%
1.10%
(0.04%)
0.17%
9,700
-
(7.09%)
4.91%
30.41%
224,800
22.29%
(16,600)
3,719,700
44,268,600
25.69%
(a) EX and FR e-classes are eligible for all leave benefits. E-class FN is eligible for only sick leave. These e-classes are pooled for the staff benefit calculation.
(b) Reclassify leave for faculty job groups to sick leave since a separate rate is not negotiated for these E-classes.
2
Note: Amounts have been rounded to the nearest hundred dollars
Schedule 1-2
Printed: 12/19/2014
University of Alaska
Negotiated Fringe Benefit Rates
Year Ended June 30, 2014
E-Class
Schedule 2
Classified
CR
Local 6070
Union
Classified
Leave benefit rates
22.40%
Staff benefit rates
50.40%
Description
NR
XR
APT
Exempt
EX, FR
Executives
& Nonunion
Faculty (1)
21.10%
20.60%
53.40%
41.90%
FN
AR, A9
UAFT
Union
Faculty
FT, FW
Union &
Non-Union
Adjunct Faculty
CT, GT, NT,
ST, XT
Temporary
Student SS
NX,XX
GN,SN
Nonunion
Faculty (1)
F9
UNAC
Union
Faculty
Extended
Temporary
Student
17.00%
0.10%
1.50%
1.50%
0.00%
0.00%
13.40%
0.00%
29.00%
29.00%
31.20%
34.70%
10.10%
8.20%
33.40%
0.00%
(1) E-classes EX and FR are eligible for all leave benefits. E-class FN is eligible
for only sick leave. E-classes are recombined for staff benefit calculation.
3
Schedule 2
Printed: 12/19/2014
University of Alaska
Comparison of Detailed Staff Benefit Rates Charged to Actual Rates Incurred
Year Ended June 30, 2014
Employee classes
NR
NR
CR
CR
Schedule 3
XR
XR
EX, FN,
FR
EX, FN,
FR
F9
F9
AR, A9
AR, A9
FT, FW
FT, FW
CT, GT,
NT, ST,
XT
CT, GT,
NT, ST,
XT
NX, XX
NX, XX
Benefits:
PERS
15.63%
14.12%
17.09%
15.43%
17.68%
16.03%
TRS
ORP-Tier 1
0.02%
0.15%
0.11%
4.78%
4.77%
2.45%
2.18%
3.81%
3.27%
5.22%
4.84%
3.55%
3.65%
5.24%
4.66%
3.47%
2.92%
ORP-Tier 2 & Tier 3
3.26%
4.19%
3.01%
3.99%
2.41%
3.39%
3.31%
3.93%
3.58%
4.60%
3.78%
4.31%
UA pension
5.27%
5.05%
5.24%
4.94%
4.26%
4.02%
2.56%
2.43%
3.42%
3.30%
4.19%
3.76%
0.63%
0.46%
Medicare/Social Security
1.34%
1.33%
1.29%
1.36%
1.32%
1.34%
1.28%
1.28%
1.29%
1.32%
1.28%
1.31%
6.73%
6.91%
25.88%
21.51%
23.73%
19.54%
16.90%
14.34%
10.53%
8.49%
13.09%
11.11%
14.96%
12.51%
Health care
7.17%
7.34%
7.31%
7.18%
29.10%
27.05%
Life insurance
0.08%
0.08%
0.07%
0.07%
0.05%
0.05%
0.03%
0.03%
0.04%
0.04%
0.05%
0.05%
Long term disability
0.11%
0.10%
0.11%
0.10%
0.11%
0.10%
0.11%
0.10%
0.11%
0.10%
0.11%
0.10%
Unemployment
0.22%
0.18%
0.22%
0.18%
0.22%
0.18%
0.22%
0.18%
0.22%
0.18%
0.22%
0.18%
0.22%
0.18%
0.22%
0.18%
0.22%
0.18%
Workers' compensation
1.25%
0.63%
6.49%
3.25%
0.63%
0.41%
0.63%
0.41%
0.49%
0.38%
0.49%
0.38%
0.49%
0.38%
0.88%
0.58%
0.88%
0.58%
Tuition remission
0.75%
0.73%
0.67%
0.66%
0.49%
0.48%
0.30%
0.29%
0.38%
0.38%
0.47%
0.46%
0.99%
1.06%
Consulting/Other
0.19%
0.12%
0.41%
0.32%
0.17%
0.12%
0.15%
0.12%
0.16%
0.12%
0.16%
0.12%
0.13%
0.12%
0.13%
0.12%
0.19%
0.12%
0.57%
0.53%
0.57%
0.53%
0.57%
0.53%
0.57%
0.53%
(5.51%)
(5.50%)
(1.25%)
(1.22%)
(0.27%)
(0.27%)
0.36%
0.36%
(0.18%)
(0.18%)
(4.29%)
(5.76%)
Labor relations
Carryforward (over) under
Rounding
(3.63%)
Adjustment for timing
Total
(3.65%)
0.05%
0.01%
0.03%
50.40%
44.44%
(2.51%)
0.04%
53.40%
(2.40%)
(0.90%)
(0.92%)
0.02%
44.91%
0.05%
0.02%
41.90%
38.19%
0.01%
29.00%
26.95%
(0.02%)
0.01%
31.20%
28.78%
0.02%
34.70%
31.22%
(0.02%)
0.00%
10.10%
10.00%
(0.01%)
0.00%
8.20%
8.04%
0.02%
33.40%
29.37%
Ineligible benefit groups, GN and SN, are not shown and no staff benefit rate is negotiated for them.
Key
Benefit rates charged from
FY14 Staff benefit projection
Actual benefit rates incurred
4
Schedule 3
Printed: 12/19/2014
University of Alaska
Fringe Benefit (Over) Under Recovery
Year Ended June 30, 2014
Schedule 4
Leave
FY12 Carryforward (over) under to FY14
Staff Benefit
Total
142,200
(7,024,700)
(6,882,500)
(158,800)
(5,642,400)
(5,801,200)
FY14 Carryforward (over) under to FY16
(16,600)
(12,667,100)
(12,683,700)
FY13 Carryforward (over) under to FY15
(890,200)
(13,374,600)
(14,264,800)
Net fund balance
(906,800)
(26,041,700)
(26,948,500)
(26,041,700)
-
(25,216,700)
(1,731,700)
(26,041,700)
(26,948,400)
FY14 Net activity
Per Banner Finance (BFIN)
Leave
CBU
825,000
(1,731,700)
(906,700)
Difference
Adjusted BFIN
(100) (a)
(906,800)
Staff Ben
Health
(26,041,700)
(100) (a)
(26,948,500)
(a) immaterial variance due to rounding
Note: Amounts have been rounded to the nearest hundred dollars
5
Schedule 4
Printed: 12/19/2014
University of Alaska
Fringe Benefit Costs and Recovery Summary
Year Ended June 30, 2014
Schedule 5
FY14 Actual
Staff Benefits:
PERS
TRS
ORP
UA pension
Medicare & Social Security
Health care
Life insurance
Long term disability
Unemployment
Workers' compensation
Tuition remission
Consulting/Other
Labor relations
Total benefit costs
Staff benefit recovery
Net (over) under recovery from FY14
Net carryforward (over) under from FY12
Staff benefit (over) under recovery carryforward to FY16
Leave benefits:
Annual leave cost
Annual leave recovery
28,161,100
5,085,100
19,727,300
12,881,400
7,183,700
47,775,900
180,900
336,800
659,200
2,017,200
1,814,900
470,300
803,100
127,096,900
(132,739,300)
FY14 Projected
30,317,000
5,702,100
17,172,800
13,382,300
7,061,800
56,249,500
174,000
347,300
782,800
3,326,500
1,810,000
621,300
852,000
137,799,400
(130,774,700)
(5,642,400)
7,024,700
(7,024,700)
(7,024,700)
(12,667,100)
-
Variance
2,155,900
617,000
(2,554,500)
500,900
(121,900)
8,473,600
(6,900)
10,500
123,600
1,309,300
(4,900)
151,000
48,900
10,702,500
1,964,600
12,667,100
12,667,100
16,052,400
(16,207,600)
15,823,700
(16,247,000)
(228,700)
(39,400)
Annual leave (over) under recovery
(155,200)
(423,300)
(268,100)
Sick leave cost including UAFT bank
Sick leave recovery
9,832,700
(9,885,800)
9,917,500
(9,706,400)
Sick leave (over) under recovery
Holiday leave cost
Holiday leave recovery
(53,100)
9,829,900
(9,780,400)
211,100
9,661,000
(9,591,000)
84,800
179,400
264,200
(168,900)
189,400
Holiday leave (over) under recovery
49,500
70,000
20,500
Net (over) under recovery from FY14
(158,800)
(142,200)
16,600
142,200
142,200
-
Net carryforward (over) under from FY12
Leave benefit (over) under recovery carryforward to FY16
(16,600)
-
16,600
Note: Amounts have been rounded to the nearest hundred dollars
Schedule 5
6
Printed: 12/19/2014
University of Alaska
Staff Benefit Cost Distribution
Year Ended June 30, 2014
Schedule 6
E-Class
NR
CR
XR
Local 6070 Union
Classified
Classified
FY14 Staff benefits wage base
FY14 Average number of eligible employees
PERS:
FY14 PERS-DB contribution rate
FY14 PERS-DC contribution rate
PERS-DB cost
PERS-DC cost
Net PERS cost
PERS rate
APT Exempt
EX, FN, FR
Executives &
Nonunion
Faculty
F9
AR, A9
UAFT Union
UNAC
Faculty
FT, FW
Union &
Nonunion
Adjunct Faculty
71,936,700
12,571,600
90,842,000
31,551,300
92,502,000
28,342,300
19,066,200
1,481
235
1,246
256
984
368
836
22.00%
5.68%
8,518,600
1,635,400
10,154,000
14.12%
22.00%
5.68%
1,674,700
265,700
1,940,400
15.43%
22.00%
5.68%
13,896,800
665,100
14,561,900
16.03%
CT, GT, NT, ST, XT
NX, XX
Temporary
Extended
Student - SS
Temporary
19,581,300
GN, SN
Student
1,162,100
14,561,800
Total
382,117,300
30
22.00%
5.68%
1,504,800
1,504,800
4.77%
5,436
25,594,900
2,566,200
28,161,100
TRS:
FY14 TRS-DB contribution rate
FY14 TRS-DC contribution rate
TRS-DB cost
TRS-DC cost
Net TRS cost
TRS rate
ORP-Tier 1
FY14 ORP-Tier 1 contribution rate
ORP-Tier 1 cost
ORP-Tier 1 rate
14.00%
15,700
0.02%
12.56%
7.47%
617,700
69,800
687,500
2.18%
12.56%
7.47%
2,619,100
406,600
3,025,700
3.27%
12.56%
7.47%
1,099,000
272,900
1,371,900
4.84%
14.00%
99,100
0.11%
14.00%
1,150,100
3.65%
14.00%
4,314,400
4.66%
14.00%
828,900
2.92%
4,335,800
749,300
5,085,100
6,408,200
ORP-Tier 2 and Tier 3
FY14 ORP-Tier 2 contribution rate
FY14 ORP-Tier 3 contribution rate
ORP-Tier 2 cost
ORP-Tier 3 cost
ORP forfeitures
Net ORP-Tier 2 and Tier 3 cost
ORP-Tier 2 and Tier 3 rate
12.00%
6,500
3,356,800
(346,800)
3,016,500
4.19%
12.00%
527,000
(25,800)
501,200
3.99%
12.00%
8,100
3,357,900
(282,400)
3,083,600
3.39%
12.00%
12.00%
49,100
1,292,700
(102,900)
1,238,900
3.93%
12.00%
12.00%
280,800
4,227,600
(251,400)
4,257,000
4.60%
12.00%
12.00%
40,300
1,311,300
(129,700)
1,221,900
4.31%
UA pension plan:
FY14 Contribution rate
Pension contribution
Pension plan administration cost
Pension forfeitures
Net pension cost
Pension rate
7.65%
3,845,700
(214,200)
3,631,500
5.05%
7.65%
630,100
(8,600)
621,500
4.94%
7.65%
3,806,300
(156,400)
3,649,900
4.02%
7.65%
819,900
(51,700)
768,200
2.43%
7.65%
3,171,300
(114,500)
3,056,800
3.30%
7.65%
1,128,600
(63,400)
1,065,200
3.76%
7.65%
88,300
-
1.45%
1.45%
1.45%
1.45%
1.45%
1.45%
1.45%
954,300
954,300
1.33%
1.45%
170,400
170,400
1.36%
1.45%
1,220,800
1,220,800
1.34%
1.45%
404,500
404,500
1.28%
1.45%
1,222,200
1,222,200
1.32%
1.45%
371,600
371,600
1.31%
1.45%
6.20%
7.65%
272,200
1,046,200
1,318,400
6.91%
1,270
19,370,000
(3,897,000)
15,473,000
21.51%
202
3,076,700
(619,800)
2,456,900
19.54%
1,068
16,308,400
(3,277,300)
13,031,100
14.34%
219
3,349,600
(672,000)
2,677,600
8.49%
844
12,867,900
(2,589,800)
10,278,100
11.11%
292
4,440,900
(896,000)
3,544,900
12.51%
1,481
58,600
0.08%
235
9,300
0.07%
1,246
49,300
0.05%
256
10,100
0.03%
984
39,000
0.04%
368
14,600
0.05%
Medicare/Social Security:
FY14 Contribution rate - Medicare
FY14 Contribution rate - Social Security
Total contribution rate
Medicare cost
Social Security cost
Net Medicare/Social Security cost
Medicare/Social Security rate
Health care:
FY14 Average health care participants (a)
Health care costs (a)
Health care recoveries (a)
Health care cost net of recovery
Health care rate
Life insurance:
FY14 Average number of eligible employees
Life insurance cost
Life insurance rate
384,800
14,073,300
(1,139,000)
13,319,100
13,490,200
(608,800)
12,881,400
88,300
0.46%
1.45%
6.20%
7.65%
274,700
1,163,300
1,438,000
7.34%
1.45%
6.20%
7.65%
15,900
67,600
83,500
7.18%
26
394,100
(79,800)
314,300
27.05%
4,906,600
2,277,100
7,183,700
3,921
59,807,600
(12,031,700)
47,775,900
4,570
180,900
7
Schedule 6
Printed: 12/19/2014
University of Alaska
Staff Benefit Cost Distribution
Year Ended June 30, 2014
Schedule 6
E-Class
NR
CR
XR
Local 6070 Union
Classified
Classified
FY14 Staff benefits wage base
FY14 Average number of eligible employees
APT Exempt
EX, FN, FR
Executives &
Nonunion
Faculty
F9
AR, A9
UAFT Union
UNAC
Faculty
FT, FW
Union &
Nonunion
Adjunct Faculty
71,936,700
12,571,600
90,842,000
31,551,300
92,502,000
28,342,300
19,066,200
1,481
235
1,246
256
984
368
836
CT, GT, NT, ST, XT
NX, XX
Temporary
Extended
Student - SS
Temporary
19,581,300
GN, SN
Student
1,162,100
14,561,800
Total
382,117,300
30
5,436
Long-term disability insurance:
LTD eligible wages
LTD cost
LTD rate
71,936,700
73,900
0.10%
12,571,600
12,900
0.10%
90,842,000
93,400
0.10%
31,551,300
32,400
0.10%
92,502,000
95,100
0.10%
28,342,300
29,100
0.10%
Unemployment:
Unemployment eligible wages
Unemployment cost
Unemployment rate
71,936,700
129,000
0.18%
12,571,600
22,600
0.18%
90,842,000
162,900
0.18%
31,551,300
56,600
0.18%
92,502,000
165,900
0.18%
28,342,300
50,800
0.18%
19,066,200
34,200
0.18%
19,581,300
35,100
0.18%
1,162,100
2,100
0.18%
296,100
25.41%
441,600
37.91%
139,900
12.01%
48,600
4.17%
109,700
9.42%
33,600
2.88%
22,600
1.94%
68,800
5.91%
4,100
0.35%
1,165,000
100.00%
250,200
202,100
452,300
0.63%
373,300
35,300
408,600
3.25%
118,300
255,200
373,500
0.41%
41,100
88,600
129,700
0.41%
92,800
259,800
352,600
0.38%
28,300
79,600
107,900
0.38%
19,100
53,600
72,700
0.38%
58,200
55,000
113,200
0.58%
3,400
3,300
6,700
0.58%
984,700
1,032,500
2,017,200
Workers' compensation:
Adjusted average annual claims
Percent to total
Claims forecast allocated per
claims percentage
Other costs allocated based on wage base
Net workers' compensation costs
Workers' compensation rate
Tuition remission:
FY14 Average number of eligible employees
Tuition remission cost (b)
Tuition remission rate
Consulting/Other:
Consulting/Other base
Local 6070 legal trust
Consulting/Other costs
Net consulting/other costs
Consulting/Other rate
1,481
1,246
256
984
368
5,406
(b)
1,814,900
82,900
0.66%
439,700
0.48%
90,300
0.29%
347,300
0.38%
129,900
0.46%
202,200
1.06%
71,936,700
12,571,600
25,300
15,200
40,500
0.32%
90,842,000
31,551,300
92,502,000
28,342,300
19,066,200
19,581,300
110,000
110,000
0.12%
38,200
38,200
0.12%
112,000
112,000
0.12%
34,300
34,300
0.12%
23,100
23,100
0.12%
23,700
23,700
0.12%
92,502,000
487,200
0.53%
28,342,300
149,300
0.53%
19,066,200
100,400
0.53%
(1,132,300)
(1.22%)
(77,200)
(0.27%)
69,100
0.36%
87,100
87,100
0.12%
12,571,600
66,200
0.53%
(2,624,000)
(3.65%)
(691,500)
(5.50%)
(2,175,900)
(2.40%)
(289,800)
(0.92%)
367,555,500
659,200
836
522,600
0.73%
Labor relations:
Labor relations base
Labor relations cost
Labor relations rate
Staff benefit carryforward:
Carryforward (over) under from FY12 (c)
Carryforward (over) under rate
235
327,745,900
336,800
1,162,100
1,400
1,400
0.12%
367,555,500
25,300
445,000
470,300
152,482,100
803,100
(36,200)
(0.18%)
(66,900)
(5.76%)
(7,024,700)
(a) Participants are the average number of actual employees enrolled in one of the health care plans. Costs and Cobra recoveries are allocated to e-classes based on an
average headcount of employee particpants and Cobra participants. Allocated remaining recoveries to e-classes based the average employee participant headcount.
(b) Allocated to FT, FW e-classes based on their actual cost. Allocated remaining e-classes based on headcount.
(c) Carryforward amounts are from the FY12 staff benefit incurred cost report.
Note: Amounts have been rounded to the nearest hundred dollars
8
Schedule 6
Printed: 12/19/2014
University of Alaska
Benefit Costs by Benefit Type
Year Ended June 30, 2014
Acct
Code Account Title
1816
1815
1891
1892
1895
1970
1933
1819
1924
1931
1950
1951
1952
1905
1920
1921
1922
1923
1926
1929
1973
1977
1978
1845
1855
1865
1866
1881
1882
1885
1932
1925
1935
1901
Annual Leave Liability Adj.
Annual Leave-Taken
UAFFA Leave bank Transfer Out
UAFFA Leave Bank Transfer In
UAFFA Leave Bank usage
Staff Benefits Expense
Local 6070 Contract Costs
Post Employment Benefit Cost
Employee Flexible Spend.
Employee Assistance Program
Staff Benefits - Consulting
S/B Duplic & Office Costs
Staff Benefits - Travel
Health Saving Account Fees
Health Claims
Health Program Fees
COBRA Outsourcing
Health Liability Adj
Health Insurance Premium
Wellness Program
COBRA/LWOP Health Payment
Spouse/Dependent Health
Employee Defined Contribution
Holiday Leave Taken
Military Leave Taken
Jury Duty Taken
Jury Duty Pay Back
Local 6070 Leave Bank Transfer Out
Local 6070 Leave Bank Transfer In
Local 6070 Leave Bank Usage
Labor Relations Expense
Life Insurance
Long Term Disability
FICA (OASDI) UA Cost
Schedule 7
Per Banner
Description
379,200
16,058,100
2,000
(2,000)
1,900
1,800
25,300
32,800
(58,300)
119,300
303,900
35,900
11,400
6,900
55,277,400
2,435,000
11,800
665,000
563,500
847,900
(196,100)
(5,293,700)
(6,541,800)
9,649,600
14,500
130,500
(12,700)
42,600
(42,600)
33,300
803,100
180,900
336,800
2,277,100
Annual leave adjustment
Annual leave usage
Annual leave usage
Annual leave usage
Annual leave usage
Annual leave usage
Consulting/Other
Consulting/Other
Consulting/Other
Consulting/Other
Consulting/Other
Consulting/Other
Consulting/Other
Health care
Health care
Health care
Health care
Health care
Health care
Health care
Health care
Health care
Health care
Holiday/Other usage
Holiday/Other usage
Holiday/Other usage
Holiday/Other usage
Holiday/Other usage
Holiday/Other usage
Holiday/Other usage
Labor relations
Life insurance
Long term disability
Medicare/Social Security
Total
16,441,000
470,300
47,775,900
9,815,200
803,100
180,900
336,800
9
Schedule 7
Printed: 12/19/2014
University of Alaska
Benefit Costs by Benefit Type
Year Ended June 30, 2014
Acct
Code Account Title
1902
1912
1913
1903
1906
1915
1812
1842
1832
1972
1831
1835
1836
1871
1872
1910
1985
1940
1930
Schedule 7
Per Banner
Medicare UA Cost
ORP Retirement Benefit
ORP Forfeitures
Pension Plan
Pension Forfeitures
Public Employees Retiremt
Annual Leave Recovery
Holiday Leave Recovery
Sick Leave Recovery
Staff Benefit Recovery
Sick Leave Charge
Sick Leave Taken
Sick Leave Payback-W/C
UAFT Leave Bank Transfer Out
UAFT Leave Bank Transfer In
Teachers Retirement Systm
Employee Tuition Remission
Unemployment Compensation
Workers Compensation
Totals
Description
4,906,600
20,866,300
(1,139,000)
13,490,200
(608,800)
28,161,100
(16,596,300)
(9,765,700)
(9,884,000)
(132,739,300)
100
9,832,700
(1,800)
125,400
(125,400)
5,085,100
1,814,900
659,200
2,017,200
Medicare/Social Security
ORP retirement benefit
ORP retirement benefit
Pension plan
Pension plan
PERS retirement benefit
Recovery - annual leave
Recovery - holiday/other
Recovery - sick leave
Recovery - staff benefits
Sick leave usage
Sick leave usage
Sick leave usage
Sick leave usage
Sick leave usage
TRS retirement benefit
Tuition remission
Unemployment compensation
Workers' compensation
(5,801,200)
Total
7,183,700
19,727,300
12,881,400
28,161,100
(16,596,300)
(9,765,700)
(9,884,000)
(132,739,300)
9,831,000
5,085,100
1,814,900
659,200
2,017,200
(5,801,200)
Net leave benefit activity
Net staff benefit activity
Total benefit activity
(158,800)
(5,642,400)
(5,801,200)
Note: Amounts have been rounded to the nearest hundred dollars
10
Schedule 7
Printed: 12/19/2014
University of Alaska
Labor and Leave Taken per Banner Finance System (BFIN)
Schedule 8
Year Ended June 30, 2014
Committed/Uncommitted Unrestricted Funds
Account
Code
Account Code Title
Fund 1
Fund 14
6,557,900
1005
Construction Sal Transfer
1101
Faculty - UNAC Barg Unit < 12 month
69,836,600
1,667,600
71,200
1102
Faculty-UAFT Barg Unit < 12 month
23,332,200
5,100
1,700
1150
Faculty-Non-Barg Unit < 12 Month
1,791,700
9,800
-
1151
Faculty - Non-barg Unit - 12 month
6,000,100
212,600
1152
Faculty - UAFT Barg Unit - 12 Month
1201
Executive
1251
1401
166,900
Designated Funds
Auxillary Funds
Restricted Funds
Plant Funds
Agency Funds
Fund 18
Fund 19
Fund 2 and 3
Fund 5
Fund 9
Fund 17
-
-
6,500
462,300
-
-
Total
-
-
6,564,400
-
14,712,900
32,200
-
86,782,800
-
-
1,440,000
-
-
24,779,000
-
-
1,946,300
-
-
3,747,800
-
-
-
1,393,900
-
-
7,606,600
-
-
-
-
-
166,900
-
72,600
843,600
-
-
15,869,700
-
14,676,600
232,700
44,200
APT
52,304,400
927,500
4,271,200
11,700
2,258,900
14,537,600
774,700
35,900
75,121,900
Classified (Non-exempt)
44,043,800
508,600
2,828,300
11,000
1,737,400
8,678,800
3,200
142,300
57,953,400
4,586,200
-
634,900
253,400
20,600
300
10,019,600
472,200
-
300
14,707,200
1501
Local 6070 Bargaining Unit
1601
Adjunct Faculty Bargaining Unit
4,524,200
-
14,234,700
-
-
-
-
1602
Adjunct Faculty Non-bargaining Unit
2,787,800
4,700
21,900
-
4,200
1,309,300
-
900
4,128,800
1611
Faculty-UNAC Summer Assign/Overload
3,279,600
30,200
4,000
900
-
1,207,200
-
-
4,521,900
1612
Faculty-UAFT Summer Assign Overload
2,601,900
-
10,700
-
-
481,000
-
300
3,093,900
1613
Faculty-Non-Barg.Summer Assign/Over
47,500
-
-
-
-
69,800
-
-
117,300
1615
APT Temporary
458,800
-
-
-
53,200
169,400
500
-
681,900
1617
APT Extended Temporary
67,000
-
600
-
2,000
4,400
-
1620
Classified (Non-Exempt) Temporary
5,318,600
34,500
5,100
39,800
1627
Classif (Non-exempt) Ext Temporary
508,400
2,900
-
-
1630
Local 6070 Union - Temporary
437,800
-
500
-
1640
Student Wages - Not Subject to FICA
4,675,800
24,100
1641
Student Wages - Subject to FICA
1,862,700
9,800
1643
Grad Student Wages-Not Sub to FICA
3,845,500
18,200
-
-
-
1644
Grad Student Wages - Subjec to FICA
317,800
24,100
2,700
-
-
1646
Student - CWS No FICA
150,400
-
-
-
1647
Student - CWS - Subject to FICA
8,800
-
-
-
1651
Overtime - Straight
783,600
1,600
357,000
1671
Overtime - Premium
391,800
800
178,600
1741
Duty Station Differential
1761
Awards
1765
Retirmnt Incentive Bonus
74,000
8,300
281,600
4,996,000
10,982,300
2,300
-
17,300
369,500
89,700
-
76,600
50,900
224,100
-
666,600
782,200
-
239,400
6,612,200
266,900
-
634,600
1,194,600
-
106,900
4,075,500
3,471,600
-
-
7,335,300
2,209,000
-
-
2,553,600
33,100
489,100
-
6,700
-
182,200
-
-
100
47,100
443,400
3,200
3,100
1,639,100
100
820,000
900,400
655,500
679,300
191,000
23,500
221,900
1,700
1,600
-
-
-
-
-
33,200
-
-
33,200
24,000
-
-
-
-
500
-
-
24,500
115,600
Total labor per BFIN
298,400
-
265,152,500
3,714,800
-
-
13,266,200
494,400
6,543,600
61,959,500
846,100
577,500
115,600
352,554,600
1815
Annual Leave-Taken
-
-
-
16,058,200
-
-
-
-
16,058,200
1835
Sick Leave Taken
-
-
-
9,832,700
-
-
-
-
9,832,700
1845
Holiday Leave Taken
-
-
-
9,649,600
-
-
-
-
9,649,600
1855
Military Leave Taken
-
-
-
14,500
-
-
-
-
14,500
1865
Jury Duty Taken
-
-
-
130,500
-
-
-
-
130,500
1875
UAFT Leave Bank Usage
-
-
-
-
-
-
-
-
-
1885
Local 6070 Leave Bank Usage
-
-
-
33,300
-
-
-
-
33,300
1895
UAFFA Leave Bank usage
-
-
-
1,900
-
-
-
-
1,900
-
-
-
35,720,700
-
-
-
-
35,720,700
Total leave taken per BFIN
Total labor & leave taken per BFIN
265,152,500
3,714,800
13,266,200
36,215,100
6,543,600
61,959,500
846,100
577,500
388,275,300
Note: Amounts have been rounded to the nearest hundred dollars
11
Schedule 8
Printed: 12/19/2014
University of Alaska
Wage Payment Summary per Banner Human Resources System (BHR)
Year ended June 30, 2014
NR
Earnings
Earnings Code Description
Classified
Code
Schedule 9
CR
Local 6070 Union
Classified
XR
EX, FR
Executives &
Nonunion Faculty
APT Exempt
10
20
25
32
35
50
55
60
61
64
65
70
75
105
110
115
120
139
140
141
142
145
146
147
150
155
200
230
250
255
280
285
290
320
350
460
465
695
696
760
Regular Pay
Temporary - Hourly
Temporary - Biweekly
Temporary Faculty Pay
Union Temporary Faculty Pay
Student Hourly
Student Workstudy
Stipend-Graduate
Taxable Stipend-Graduate
Resident Assist Ben-NonFica
Resident Assist Ben-Fica
Student Regular FICA Taxable
Student Workstudy FICA Taxable
L6070 Call-in Pay
L6070 Union Standby Pay
L6070 Tool Allowance
L6070 Supervisory Pay
Adjustment Units
Adjustment Hours
FT Adjustment
Student non FICA Taxable Adj.
Regular Exempt Multiple PCN
FW Adjustment
Teaching Part-Time Hourly
Biweek Additional Staff Assign
Hourly Additional Assignment
Credit Biweekly Overload
Credit Biweekly Summer Assign
Non-Credit Biweekly Overload
Non-Credit Hourly Overload
Non-Credit Biweek Summer Assgn
Non-Credit Hourly Summer Assgn
Contract Extension
Shift Differential
Emergency/Oncall
L-Recognition Leave (UAF)
L-Administrative Leave
Retro Pay Individual
Retro Pay- Student Fica Exempt
Piece Rate - $10.30/Unit
Total general pay (leave benefit wage base)
56,989,600
(300)
50,000
31,400
72,700
34,300
6,900
304,400
24,800
57,513,800
9,316,600
165,100
274,500
30,900
7,800
(2,000)
30,000
41,100
11,700
9,875,700
74,287,300
11,600
5,100
15,900
22,300
100
15,400
435,800
81,700
74,875,200
300
301
302
303
305
306
325
Overtime Pay
Overtime-Premium Portion
Adjunct Hourly OT
Adjunct Hourly OT Premium
Student Overtime Fica Exempt
Student OT Premium FICA-Exempt
Shift Differential Overtime
Total overtime pay
801,200
400,600
109,400
1,311,200
346,700
172,700
63,600
583,000
-
90
135
360
700
710
730
731
735
736
740
765
Sabbatical Pay
Increase Applicable Gross
Department Chair
Award
Bonus
Flat Fee/Miscellaneous
FICA Exempt Flat Fee/Misc
Honoraria FICA Taxable
Honoraria Non-FICA Taxable
Housing
Pay in Lieu
Total misc. pay (no leave accrual)
1,700
100,200
119,000
1,300
6,400
228,600
600
13,300
15,200
29,100
3,400
228,500
201,400
200
25,500
83,500
542,500
FN
Nonunion
Faculty <12 mo
23,204,000
400
(4,800)
21,900
2,600
135,600
55,000
23,414,700
F9
UNAC Union
Faculty
AR, A9
UAFT Union
Faculty
FT,FW
Union & Nonunion
Adjunct Faculty
CT, GT, NT, ST, XT
Temporary
Student - SS
NX, XX
Extended
Temporary
GN,SN
Student
3,185,600
1,000
25,300
14,300
16,200
3,000
337,900
238,700
1,300
5,400
3,828,700
74,655,700
116,400
75,600
693,700
1,343,900
194,000
1,815,500
20,500
9,331,800
45,500
55,300
13,600
88,361,500
24,702,500
131,400
3,500
681,500
963,400
250,600
949,200
5,200
3,600
10,700
1,400
27,703,000
3,610,400
14,464,900
7,900
188,000
237,900
277,600
100
14,600
12,800
18,814,200
11,296,700
683,900
50,200
2,461,300
12,800
4,079,100
195,300
700
100
37,300
236,900
2,500
8,900
11,300
19,077,000
934,000
74,000
1,000
(200)
(4,000)
200
3,100
300
1,008,400
-
-
-
-
159,400
79,700
239,100
299,600
149,800
11,400
460,800
12,400
6,200
18,600
9,500
20,500
181,000
9,300
25,300
68,200
313,800
8,800
1,000
9,800
2,136,500
396,700
6,400
108,300
3,800
163,400
2,815,100
134,200
100
49,800
2,000
3,000
4,000
30,700
223,800
1,400
900
8,500
2,100
12,900
5,200
2,000
22,600
13,000
700
43,500
-
Grand Total
6,181,200
664,500
7,286,200
213,300
120,800
6,400
5,800
14,478,200
266,341,300
12,230,700
757,900
3,610,400
14,464,900
6,181,200
664,500
7,336,400
2,461,300
213,300
12,800
4,079,100
195,300
166,800
274,500
31,000
7,800
297,600
393,500
188,000
120,800
15,900
237,900
277,600
22,300
31,500
1,389,500
2,323,500
469,500
2,600
3,102,600
25,700
9,570,500
105,400
34,300
22,300
985,800
270,800
5,800
27,800
338,950,400
6,700
3,300
10,000
1,459,900
729,300
159,400
79,700
6,700
3,300
184,400
2,622,700
2,600
3,200
53,100
(500)
11,600
3,600
73,600
2,270,700
7,900
464,800
41,200
711,900
373,700
11,600
4,300
3,600
50,800
352,200
4,292,700
12
Schedule 9
Printed: 12/19/2014
University of Alaska
Wage Payment Summary per Banner Human Resources System (BHR)
Year ended June 30, 2014
NR
Earnings
Earnings Code Description
Classified
Code
Schedule 9
CR
Local 6070 Union
Classified
XR
APT Exempt
EX, FR
Executives &
Nonunion Faculty
500
501
506
510
515
516
520
L-Annual Leave
Annual Leave Retro
Annual Leave - no doc
Annual Leave Payoff
L-Annual Leave Cash-In
Annual Leave Cash-In Retro
L-Terminal Annual Leave
Total annual leave
4,724,200
1,100
1,200
368,900
262,400
100
16,800
5,374,700
825,600
(600)
54,900
69,900
1,000
950,800
6,370,200
24,100
582,700
488,700
100
3,300
7,469,100
1,847,800
10,600
137,300
177,900
700
2,500
2,176,800
550
551
555
556
L-Sick Leave
Sick Leave Retro
L‐ Terminal Sick Leave
Sick Leave - no doc
Total sick leave
3,162,000
4,100
1,700
1,200
3,169,000
628,700
1,900
1,400
632,000
3,671,400
13,700
400
400
3,685,900
521,300
6,600
900
528,800
Holiday Leave
Holiday Leave - no doc
Holiday Worked Premium Pay
L-Personal Holiday Leave
Personal Holiday Retro
L-L6070 Business Leave Bank
L-L1324 Business Leave Bank
Misc Holiday Retro
L-Jury Duty Leave
L-Military Leave
L-Cruz Lv Take N-E (Sikuliaq)
Total holiday/other leave pay
3,204,900
800
224,200
245,700
3,900
1,900
3,800
42,100
9,300
100
3,736,700
525,500
49,600
33,300
100
6,100
614,600
4,081,400
7,200
41,100
5,200
4,134,900
1,243,100
1,300
6,900
1,251,300
Total wage and leave taken
71,334,000
12,685,200
90,707,600
Leave benefits wage base
57,513,800
9,875,700
74,875,200
400
406
410
420
421
430
431
439
440
450
625
Leave accrual rates
22.40%
FN
Nonunion
Faculty <12 mo
F9
UNAC Union
Faculty
-
AR, A9
UAFT Union
Faculty
FT,FW
Union & Nonunion
Adjunct Faculty
CT, GT, NT, ST, XT
Temporary
Student - SS
NX, XX
Extended
Temporary
GN,SN
Student
Grand Total
-
16,200
16,200
-
-
46,200
100
18,200
300
64,800
-
13,830,200
35,300
1,200
1,162,000
998,900
900
23,900
16,052,400
1,138,800
121,600
203,200
1,463,600
228,600
300
49,000
277,900
-
-
19,700
200
19,900
-
9,430,200
141,700
53,400
207,200
9,832,500
-
6,000
24,800
30,800
5,200
2,100
1,900
9,200
-
-
50,000
1,800
800
52,600
-
9,110,100
800
275,600
245,700
3,900
33,300
1,900
21,300
122,900
14,500
100
9,830,100
27,685,400
3,893,900
92,671,000
28,230,100
19,066,200
19,581,300
1,164,300
14,561,800
381,580,800
23,414,700
3,828,700
88,361,500
27,703,000
18,814,200
19,077,000
1,008,400
14,478,200
338,950,400
59,700
(6,700)
2,400
55,400
21.10%
20.60%
17.00%
0.10%
1.50%
1.50%
0.00%
0.00%
13.40%
0.00%
Wages plus leave accrual
Overtime pay
Misc. pay not subject to leave
70,396,900
1,311,200
228,600
11,959,500
583,000
29,100
90,299,500
542,500
27,395,200
313,800
3,832,500
9,800
89,686,900
2,815,100
28,118,500
223,800
18,814,200
239,100
12,900
19,077,000
460,800
43,500
1,143,500
18,600
-
14,478,200
10,000
73,600
375,201,900
2,622,700
4,292,700
Staff benefits wage base
71,936,700
12,571,600
90,842,000
27,709,000
3,842,300
92,502,000
28,342,300
19,066,200
19,581,300
1,162,100
14,561,800
382,117,300
31,551,300
Note: Amounts have been rounded to the nearest hundred dollars
13
Schedule 9
Printed: 12/19/2014
University of Alaska
Reconciliation of IRS Form 941 to Reported Wages
Year Ended June 30, 2014
Schedule 10
Wages subject to Federal Income tax reported on form 941:
July - September 2013
October - December 2013
January - March 2014
April - June 2014
Total wages subject to Federal Income tax reported on form 941
67,988,700
96,507,500
78,970,800
88,712,100
332,179,100
Employee wages from Banner Human Resources (BHR):
Plus wages not subject to Federal Income tax
Plus FY14 end of year accrued wages reported on FY15 IRS Form 941
Less FY13 beginning of year accrued wages reported on FY14 IRS Form 941
Less FY13 transactions in payroll run 15 that have an activity date in FY14, but have an FY13 flag
Total wages per payroll system for FY14
48,203,400
13,481,000
(12,170,600)
(129,900)
381,563,000
Difference between BHR total earnings & total wages per payroll system for FY14
BHR total earnings
(200)
381,562,800
Employee wages from Banner Finance (BFIN):
Plus employee wages from BFIN
18,300
Total wages and leave taken
381,581,100
Immaterial variance between FY14 IRS Form 941 wages and wages per Schedule 9
Reported wage per wage payment summary Schedule 9
(300)
381,580,800
Note: Amounts have been rounded to the nearest hundred dollars
14
Schedule 10
Printed: 12/19/2014
University of Alaska
Reconciliation of Banner Payroll (BHR) to Banner Finance (BFIN)
Year Ended June 30, 2014
381,562,800
Total UA Payroll per BHR
Duplicate recording of "Construction" 1
6,564,400
148,400
388,275,600
Labor and leave posted directly to BFIN
Subtotal
Unreconciled difference between BHR and BFIN
(300)
Total of labor and leave accounts per BFIN
388,275,300
Per BFIN
Labor account codes
Leave taken account codes
352,554,600
35,720,700
Total per BFIN
1
Schedule 11
388,275,300
For reporting purposes, construction salaries are recorded to labor account codes and
to Construction in Progress, acct code 9962. The net impact in the system is zero.
Note: Amounts have been rounded to the nearest hundred dollars
15
Schedule 11
Printed: 12/19/2014
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