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Exhibit
CITY OF MIAMI GENERAL EMPLOYEES' AND SANITATION EMPLOYEES' RETIREMENT TRUST Approved Excess Benefit Plan Budget For the fiscal year ending September 30, 2010 The following approved budget represents the fiscal 2010 financial requirements necessary to support the excess benefit plan whose 22 participants have exceeded the benefit limits established by the IRS. Professional Services Consulting Actuary ORACLE PRIOR 2008/2009 2009/2010 % Computer Specialists OBJECT OBJECT APPROVED APPROVED INCREASE Other (Paychecks, court reporter, interpreter) CODE CODE BUDGET BUDGET (DECREASE) Personnel Services 50,180 40,486 Regular Salaries & Wages 512000 o11 10,000 10,000 10 Employees 532000 $280 $40,059 $40,301 Fringe Benefits $66,580 $58,298 Payroll Taxes 521000 011 4,006 4,030 Retirement Contributions 522000 loo 1,598 1,325 Life & Health Insurance 523000 213 1,738 1,852 Workers' Compensation 524000 150 55 10 Total Personnel Services $47,456 $47,518 Professional Services Consulting Actuary 531000 210 $45,000 $35,000 Computer Specialists 531000 270 5,000 5,225 Other (Paychecks, court reporter, interpreter) 531000 270 180 261 Total Professional Services 531000 50,180 40,486 Legal Fees 531010 250 10,000 10,000 Auditing Services 532000 $280 6,400 7,812 Total Professional Services $66,580 $58,298 Office & Administrative Communications & related services 541000 510 350 420 Postage 541100 533 230 200 Printing & Binding - Outsourcing 547100 680 750 800 (stationery, checks, annual reports) Advertising & related costs 548100 287 50 50 Office Supplies 551000 700,755 420 450 Total Office & Administrative 1,800 1,920 C:IDaeuments and Settingslelenall oeal SettingslTemporary/nternet 1=tlesIOLKA61GESE EXCLSS Approved Budgets 2010.xis C.R. 7/162009 CITY OF MIAMI GENERAL EMPLOYEES' AND SANITATION EMPLOYEES' RETIREMENT TRUST Approved Excess Benefit Plan Budget For the fiscal year ending September 30, 2010 ORACLE PRIOR 2008/2009 2009/2010 % OBJECT OBJECT APPROVED APPROVED INCREASE CODE CODE BUDGET BUDGET (DECREASE) Insurance & Occupancy Insurance Commercial Property & Liability Fiduciary & Fidelity Total Insurance 545000 Utility Services (Electricity, water, sewer, garbage) Rentals & Leases Repair & Maintenance Services Emergency Reserve for hurricane repairs Depreciation Machinery & Equipment Total Insurance & Occupancy 545000 $149,636 $138,316 -7.56% ACTUARIAL FUNDING REQUIREMENT 522000 212 640 400 400 TOTAL BUDGET 650 900 600 1,300 1,000 543000 xo,5eg67o 280 280 544000 610 270 350 546000 670 25,000 22,000 546000 270 1,500 1,500 559000 620 450 450 664000 840,941 5,000 5,000 33,800 30,580 TOTAL ADMINISTRATIVE COSTS $149,636 $138,316 -7.56% ACTUARIAL FUNDING REQUIREMENT 522000 212 $505,000 $340,000 -32.67% TOTAL BUDGET $654,636 $478,316 -26.93% See detailed explanations of individual line items at Exhibit A. CADocuments and SettingsWieneloca/ SettingsiTemporarylntemet FilesIOLKAMESE EXdtSS Approved Budgets 2010.xls C.R. 7/16/2009