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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