Document #9B.2

Board of Library Trustees Meeting

The District of Columbia Public Library

FY 2015 Operating Budget

Year-to-Date Report as of August 31, 2015

Wednesday, September 30, 2015

FY 2015 Budget • As of August 31, 2015, 91.8% of the fiscal year has elapsed and overall Library obligations

are at 92.4% of the Local budget and 92.1% of the Gross budget. A slight improvement in

comparison to this time last year (FY 2014) when overall obligations were at 89.5% of the

Local budget and 89.1% of the Gross budget.

• Personal Services (PS) expenditures virtually remain in alignment with the percentage of

fiscal year elapsed for the third month in a row, with PS expenditures at 91.3% of the budget

(Local and Gross).

• Two pay periods remain. One employee has opted for the Citywide early out retirement

incentive program prior to the end of the fiscal year. (The remaining 15 will retire between

October 1, 2015 and December 31, 2015.) Based on adjustments for this payout and other

personnel expenses, PS expenditures are estimated at over 99%.

• Non-Personal Services (NPS) obligations are at 95.3% ($15.1M) of the Local Budget and

94.1% ($16.1M) of the Gross Budget, compared to 87.6% and 86.6%, respectively, last

fiscal year. Equipment and computer purchases, lease payments and post year-end

adjustments will expend most of the remaining NPS budget.

• Federal Grant, Special Purpose and Intra-District revenue collections will be sufficient to

support their respective budgets.

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FY 2015 Budget Status (Local Budget – as of August 31, 2015)

Budget Obligations Variance ($) % Oblig

Personnel Service

11 Regular Pay- Cont Full Time 23,691,352 25,583,333 (1,891,981) 108.0%

12 Regular Pay- Other 8,111,134 3,967,298 4,143,836 48.9%

13 Additional Gross Pay 641,643 780,692 (139,049) 121.7%

14 Fringe- Benefits- Curr Personnel 8,349,356 6,938,526 1,410,829 83.1%

15 Overtime 350,000 298,083 51,917 85.2%

Total Personnel Service (PS) 41,143,485 37,567,933 3,575,551 91.3%

Non-Personnel Service

20 Supplies and Materials 702,244 644,393 57,851 91.8%

30 Energy and Utilities 0 0 0 0.0%

31 Telephone, Telegraph, Telegram & Etc 50,000 50,000 0 100.0%

32 Rentals - Land & Structure 176,839 0 176,839 0.0%

33 Janitorial Services 0 0 0 0.0%

34 Security Services 0 0 0 0.0%

35 Occupancy 0 0 0 0.0%

40 Other Services and Charges 7,065,564 6,892,069 173,495 97.5%

41 Contractual Services & Other 930,061 896,048 34,013 96.3%

50 Subsidies and Transfers 0 0 0 0.0%

70 Equipment & Equipment Rental 6,967,995 6,658,769 309,226 95.6%

Total Non-Personnel Service (NPS) 15,892,703 15,141,279 751,424 95.3%

Grand Total: PS + NPS 57,036,188 52,709,213 4,326,975 92.4%

Cost Categories

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FY 2015 Budget Status (Gross Budget as of August 31, 2015)

Budget Obligations Variance ($) % Oblig

Personnel Service

11 Regular Pay- Cont Full Time 23,691,352 25,583,333 (1,891,981) 108.0%

12 Regular Pay- Other 8,340,339 4,176,258 4,164,081 50.1%

13 Additional Gross Pay 643,000 781,905 (138,905) 121.6%

14 Fringe- Benefits- Curr Personnel 8,398,157 6,982,664 1,415,492 83.1%

15 Overtime 365,261 311,619 53,642 85.3%

Total Personnel Service (PS) 41,438,109 37,835,780 3,602,330 91.3%

Non-Personnel Service

20 Supplies and Materials 716,169 658,318 57,851 91.9%

30 Energy and Utilities 0 0 0 0.0%

31 Telephone, Telegraph, Telegram & Etc 50,000 50,000 0 100.0%

32 Rentals - Land & Structure 176,839 0 176,839 0.0%

33 Janitorial Services 0 0 0 0.0%

34 Security Services 0 0 0 0.0%

35 Occupancy 0 0 0 0.0%

40 Other Services and Charges 7,623,216 7,448,360 174,857 97.7%

41 Contractual Services & Other 1,324,857 1,040,543 284,314 78.5%

50 Subsidies and Transfers 36,683 36,677 6 100.0%

70 Equipment & Equipment Rental 7,177,208 6,856,726 320,482 95.5%

Total Non-Personnel Service (NPS) 17,104,972 16,090,623 1,014,349 94.1%

Grand Total: PS + NPS 58,543,082 53,926,403 4,616,679 92.1%

Cost Categories

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FY 2015: Local Expenditures & Balances as of August 31, 2015

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% of Year Elapsed: 91.8%

PS NPS Total 8/26/2015

(FY 15) Total 8/31/2014

(FY14) Total 8/31/2013

(FY13)

Total Local Budget: 41,143,485

15,892,703

57,036,188 54,513,811

42,275,849

Total Local Expenditures: 37,567,933

10,348,329

47,916,262 44,575,326

33,982,891

% Expended: 91.3% 65.1% 84.0% 81.8% 80.4%

Table 1

8/31/2013 (FY13) 8/31/2014 (FY14) 8/26/2015 (FY 15)

Amount 912,561 1,935,310 751,424

% 8.0% 12.4% 4.7%

Total Available Local NPS Balances Table 2

8/31/2013 (FY13) 8/31/2014 (FY14) 8/26/2015 (FY 15)

Amount 3,681,426 3,800,628 3,575,551

% 11.9% 9.8% 8.7%

Total Available Local PS Balances

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

8/31/2013(FY13)

8/31/2014(FY14)

8/26/2015(FY 15)

Expenditures

Oblig but not Exp

Available

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

8/31/2013(FY13)

8/31/2014(FY14)

8/26/2015(FY 15)

Expenditures

Available