The District of Columbia Public Library

FY 2015 Operating Budget

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

Wednesday, September 30, 2015

Document #9B.2
Board of Library Trustees Meeting

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.
2

FY 2015 Budget Status

(Local Budget as of August 31, 2015)

Cost Categories
Personnel Service
11 Regular Pay- Cont Full Time
12 Regular Pay- Other
13 Additional Gross Pay
14 Fringe- Benefits- Curr Personnel
15 Overtime
Total Personnel Service (PS)
Non-Personnel Service
20 Supplies and Materials
30 Energy and Utilities
31 Telephone, Telegraph, Telegram & Etc
32 Rentals - Land & Structure
33 Janitorial Services
34 Security Services
35 Occupancy
40 Other Services and Charges
41 Contractual Services & Other
50 Subsidies and Transfers
70 Equipment & Equipment Rental
Total Non-Personnel Service (NPS)
Grand Total: PS + NPS

Budget

Obligations

Variance ($)

% Oblig

23,691,352
8,111,134
641,643
8,349,356
350,000
41,143,485

25,583,333
3,967,298
780,692
6,938,526
298,083
37,567,933

(1,891,981)
4,143,836
(139,049)
1,410,829
51,917
3,575,551

108.0%
48.9%
121.7%
83.1%
85.2%
91.3%

702,244
0
50,000
176,839
0
0
0
7,065,564
930,061
0
6,967,995
15,892,703

644,393
0
50,000
0
0
0
0
6,892,069
896,048
0
6,658,769
15,141,279

57,851
0
0
176,839
0
0
0
173,495
34,013
0
309,226
751,424

91.8%
0.0%
100.0%
0.0%
0.0%
0.0%
0.0%
97.5%
96.3%
0.0%
95.6%
95.3%

57,036,188

52,709,213

4,326,975

92.4%

FY 2015 Budget Status

(Gross Budget as of August 31, 2015)
Cost Categories
Personnel Service
11 Regular Pay- Cont Full Time
12 Regular Pay- Other
13 Additional Gross Pay
14 Fringe- Benefits- Curr Personnel
15 Overtime
Total Personnel Service (PS)

23,691,352
8,340,339
643,000
8,398,157
365,261
41,438,109

25,583,333
4,176,258
781,905
6,982,664
311,619
37,835,780

(1,891,981)
4,164,081
(138,905)
1,415,492
53,642
3,602,330

108.0%
50.1%
121.6%
83.1%
85.3%
91.3%

Non-Personnel Service
20 Supplies and Materials
30 Energy and Utilities
31 Telephone, Telegraph, Telegram & Etc
32 Rentals - Land & Structure
33 Janitorial Services
34 Security Services
35 Occupancy
40 Other Services and Charges
41 Contractual Services & Other
50 Subsidies and Transfers
70 Equipment & Equipment Rental
Total Non-Personnel Service (NPS)

716,169
0
50,000
176,839
0
0
0
7,623,216
1,324,857
36,683
7,177,208
17,104,972

658,318
0
50,000
0
0
0
0
7,448,360
1,040,543
36,677
6,856,726
16,090,623

57,851
0
0
176,839
0
0
0
174,857
284,314
6
320,482
1,014,349

91.9%
0.0%
100.0%
0.0%
0.0%
0.0%
0.0%
97.7%
78.5%
100.0%
95.5%
94.1%

58,543,082

53,926,403

4,616,679

92.1%

Grand Total: PS + NPS

Budget

Obligations

Variance ($)

% Oblig

FY 2015: Local Expenditures & Balances

as of August 31, 2015

PS

Total 8/26/2015
(FY 15)

NPS

% of Year Elapsed:

91.8%

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

91.3%

65.1%

84.0%

81.8%

80.4%

% Expended:
Table 1

Table 2

Total Available Local NPS Balances

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%

100%
90%
80%
70%
60%

Expenditures

50%

Oblig but not Exp

40%

Available

30%
20%
10%
0%
8/31/2013
(FY13)

8/31/2014
(FY14)

8/26/2015
(FY 15)

Amount
%

Total Available Local PS Balances

8/31/2013 (FY13)
8/31/2014 (FY14) 8/26/2015 (FY 15)
3,681,426
3,800,628
3,575,551
11.9%
9.8%
8.7%

100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%

Expenditures
Available

8/31/2013
(FY13)

8/31/2014
(FY14)

8/26/2015
(FY 15)