Date: August 3, 2009
To: RCPL Board of Trustees
From: Greta Chapman, Director
Re: July 2009 Budget Narrative
Date: August 3, 2009
To: Greta Chapman, Director
From:
Re: July 2009 Budget Narrative
The Library estimates spending approximately 8.3% of its budget on a monthly basis. At the end of July, the remaining budget balance should have approximately 41.9% remaining. To date the percentages remaining are 38.30% in the City budget, 49.37% of the County budget and 81.22% in the Library Board Funds budget. Once the planned supplement from the Board Funds to the City Budget is made by the Finance Office in November, the total city percentage of expenditures will be on track.
The following is a list of line items with primary impacts
for each budget:
City Budget
·
4100
Salary & Wages:
o 4118 Temporary Wages -46.53% remaining
§ Library
Page Wages and Temporary Wages to cover vacancies. As previously identified, $41,128 will be
supplemented from the Board Funds Budget in November to supplement costs for
temporary wages, and will show as over expended until that time.
·
4210
Insurance:
o 4212 Boiler Coverage 27.08% remaining
o This is one time yearly expense. There will be no remaining expenses out of this line item for the rest of the year.
· 4240 Rentals:
o 4244 Lease/Purchases 34.22% remaining
§ The
expenditures in this line item are high due to the lease contract payments on
the Librarys copiers. Since the patron
copier/printers have now been replaced, the monthly fees in this line item will
be reduced. This line item is on track
for the remainder of the year.
o 4246 Other Rentals 34.66% remaining
§ The
expenditures in this line item consist of the leased parking spaces for staff
and the rental of the safe deposit box from US Bank. The leased parking has been paid through
August. The expenditures in this line
item are on track for the remainder of the year.
·
4250 Repair and Maintenance:
o 4253 Repair Equipment -8.43% remaining
§ This
line item includes maintenance contracts, including copiers, HVAC, mailing
machine, and self-check machines, as well as equipment repairs. As previously stated, during the course of
the year there have been necessary repairs done to the HVAC system along with
other equipment within the library. For
2010, planned maintenance projects will be scheduled throughout the year,
rather than being all done in the first half of the year.
·
4260
Supplies and Materials:
o 4261 Office Supplies 14.52% remaining
§ This
line item includes costs for postage, office supplies, book processing fees and
materials and printing. As previously
stated, this preparation task for the newsletter mailing has transitioned to
being done in-house. This will cut down
on the expenditures in this line item for the remainder of the year.
o 4263 Clothing, Food 38.87% remaining
§ Safety footwear for Janitorial staff was purchased out of this line item. Expenditures out of this line item are planned and are on track for the remainder of the year.
o 4264 Janitorial & Chemical Supplies 25.71% remaining
§ As previously stated, due to higher seasonal expenditures at the beginning of the year, this line item is high but on track for the year. Costs are lower during the summer and fall months.
·
4300
Capital Outlay:
o 4341 General Materials 30.52% remaining
§ As previously stated, these expenditures are in line with the planned purchasing plan (Jan. to Oct.) for the year. $20,200 will be supplemented to this line item as planned in November.
County Budget
& Board Funds Budget
County Budget:
·
4260
Supplies and Materials:
o
4261 -
Office Supplies 17.24% remaining
§ This line item includes costs for office supplies and book processing fees. These expenditures are in line with the purchasing plan for the year. As previously stated, the remainder of the costs for the year will be balanced between the city and county budgets.
o 4264 Janitorial/Chemical .04% remaining
§ The remainder of costs from this line item will be taken out of the City budget.
·
4270
Travel/Training:
o
4270
Travel/Training 33.87% remaining
§ All travel and training is planned for the year. These costs are on track.
·
4300
Capital Outlay:
o
4341
General Materials 31.20% remaining
§ These expenditures are in line with the planned purchasing plan for the year.
Board Funds Budget:
No new items of interest.
Previously Reported Line Items
City Budget:
·
4100 Salary & Wages:
o
4118 Temporary Wages -35.42% remaining
§
Library
Page Wages and Temporary Wages to cover vacancies. As previously identified, $41,128 will be
supplemented from the Board Funds Budget in November to supplement costs for
temporary wages, and will show as over expended until that time.
·
4110 Benefits:
o
4140 Workman Comp 81.67% remaining
§
These
are fixed costs defined by the city finance office. We are on track for the year.
·
4210 Insurance:
o
4211 General & Auto Liability, 4212
Boiler Coverage, 4213 Fire & Ext Coverage, 4214 Other Insurance 51.53% remaining
§
These
are fixed costs and defined by City Finance.
At the beginning of each year the Assistant Finance Director calculates
the insurances paid for the year by each department. This insurance payment paid out of line item
4214 was for property and terrorism insurance.
According to the Assistant Finance Director, this was taken out of 4213
in previous years; however, due to accounting purposes, it should be taken out
of 4214. The amount budgeted in 4213
will offset the difference. There will
be minimal expenditures out of 4213 for the remainder of the year.
·
4220 Professional Services:
o
4223 Consultant Services 32.31% remaining
§
This
line item is high due to consultant services for staff training. These expenditures are planned expenditures
and we are on track for the year. There
will be additional expenses which will be balanced between the City and the
Board Funds budgets.
·
.
o
4225 Other Professional Services 36.36% remaining
§
4225A SDLN 29.38% remaining
·
The
4th quarterly payment for the 2008-2009 has been entered to be paid to
SDLN. This expenditure is on track for
the year. The SDLN fiscal begins in July for 2009-2010 contract.
§
422D Other Services 77.81% remaining
·
Expenditures
in this line item consist of Rapid Ride costs, new employee assessments and
other staff training. This line item is
on track for the year.
§
4225E Programming Services 76.70% remaining
·
These
expenditures are for youth programming services. This line item in on track.
o
4225 Other Professional Services 27.7% remaining
§
4225B Minitex/OCLC -11.38% remaining
·
The
first semi-annual payment for Minitex was made in January. The second has been entered to be paid, and
will be partially paid by the county.
After the payments have been made, this line item will be fully expended
and on track at 0% remaining.
§
4225C Maintenance Services 8.14%
remaining
·
As
previously stated, the expenses in this line item include maintenance services
fees on equipment including the elevator and microfilm machines. Also expended out of this line item are the
costs for the DOC worker for the facilities department. $11,767 has been
planned as a supplement from the Board Funds budget to the City Budget in
November to supplement costs for maintenance services for the remainder of the
year.
·
4230 Publications:
o
4230 Publishing .81% remaining
§
The
expenditures in this line item consist of advertising for vacancies. There were
two advertisements for vacancies which will be filled within the next 30
days.
·
4240 Rentals:
o
4243 Machinery Rentals
§
This
line item is for machinery rentals such as scissor lifts for the changing of
the library ballasts. This line item was
not included in the budget as we planned for these expenses to be taken out of
4246 Other Rentals. For accounting
purposes, City Finance requires that we take the cost for the rental of the
scissor lift out of line item 4243. This
amount will be offset by the 4246 Other Rentals line item.
o
4244 Lease/Purchases 61.81% remaining
§
The expenditures
in this line item are high due to the lease contract payments on the Librarys
copiers. Due to the replacement of the
patron copier/printers, the monthly fees in this line item will be reduced. This line item is on track for the remainder
of the year.
o
4246 Other Rentals 58.66% remaining
§
The
expenditures in this line item consist of the leased parking spaces for staff
and the rental of the safe deposit box from US Bank. The safe deposit box is an annual fee and the
leased parking has been paid through the month of May. The expenditures in this line item are on
track for the remainder of the year.
·
4250 Repair & Maintenance:
o
4252 Repair - Structures 5.27% remaining
§
As
previously stated, the percentage budget remaining shows lower due to the
completion and payment of encumbered items from 2008. Also, necessary electrical repair was done
this past month along with the repair of a broken window.
§
.
o
4253 Repair Equipment -2.41% remaining
§
This
line item includes maintenance contracts, including Johnson Controls and
3M. This line item also covers equipment
repairs. During the course of the year,
there have been necessary repairs done to the HVAC system along with other
equipment within the library. There are
no scheduled purchases to be made out of this line item for the remainder of
the year. For 2010, planned maintenance
projects will be scheduled throughout the year, rather than being all done in
the first half of the year.
o
4255 Repair Water & Sewer - -93% remaining
§
Expenditures
in this line item include costs associated with general replacement and repair
of restroom fixtures and the drinking fountain.
For auditing purposes these expenditures will be moved by City Finance
to line item 4252 Repair Structures.
After this adjustment has been made, this line item will be on track for
the remainder of the year.
o
4255 Repair Equipment 2.52% remaining
§
During
the past month, the boiler controls failed.
Due to this, the controls had to be replaced. This caused the high expenditures in this
line item. Expenditures for the
remainder of the year will only be made for emergency purposes.
·
4260 Supplies and Materials:
o
4261 Office Supplies 34.04% remaining
§
This
line item includes costs for postage, office supplies, book processing fees and
materials and printing. Western Mailers
will be used for the next newsletter mailing, however, as previously stated,
this preparation task will be done in-house after that. This will cut down on the expenditures in
this line item for the remainder of the year.
o
4263 Clothing, Food 59.46% remaining
§
Safety
footwear for Janitorial staff was purchased out of this line item. Expenditures out of this line item are
planned and are on track for the remainder of the year.
o
4264 Janitorial & Chemical Supplies 36.82% remaining
§
As
previously stated, due to higher seasonal expenditures at the beginning of the
year, this line item is high but on track for the year. Costs are lower during the summer and fall
months.
·
4270 Travel & Training:
o
4270 Travel and Training 67.86% remaining
§
Expenditures
in this line item are planned expenditures and we are on track for the year.
·
4280 Utilities
o
4282 Natural Gas 1.22% remaining
§
Due to
a clerical error in city finance, this line item is reporting high. An electricity purchase request was entered
under the natural gas line item. However
the error has been reported to finance and will be corrected immediately. After this has been corrected, this line item
will be on track for the year.
·
4290 Miscellaneous:
o
4292 Dues -.75% remaining
§
The
American Library Association Dues have been renewed for the Director and the
Board Members. These should be the last
expenditures out of this line item for the year.
§
.
o
4294 Miscellaneous Expenses 57.85% remaining
§
Expenses
in this line item consist of youth services programming materials and
supplies. Programming has been planned
for the year and these costs are on track.
o
4295 Computers & Software 85.70% remaining
§
This
line item is high due to the costs associated with scheduled replacement of two
new servers.
o
4295 Computers & Software 30.59% remaining
§
Expenditures
in this line item are on track with the replacement cycle of Library equipment.
o
4295 Computers & Software 11.17% remaining
§
Expenditures
in this line item are on track with the replacement cycle of Library
equipment. Expenditures will be minimal
for the remainder of the year.
o
4295 Computers & Software 4.01% remaining
§
Expenditures
in this line item are on track with the replacement cycle of Library equipment;
·
4300 Capital Outlay:
o
4341 General Materials 44.56% remaining
§
These
expenditures are in line with the planned purchasing plan (Jan. to Oct.) for
the year. As previously stated, $20,200
will be supplemented to the City budget from the Board Funds budget later this
year.
o
4341 General Materials 36.80% remaining
§
As
previously stated, these expenditures are in line with the planned purchasing
plan (Jan. to Oct.) for the year.
$20,200 will be a planned supplement to the City budget from the Board
Funds budget in November.
o
4350 Furniture & Minor Equipment 36.41% remaining
This line item is high due to the purchase of a self-check
machine. The self-check machine was a planned
expenditure. These funds were encumbered from the 2008 budget. The funds were supplemented to the 2009
budget from the 2008 budget to offset this expenditure. The Current Year Working Budget column
reflects the approved budget amount plus the
supplement from the encumbered 2008 funds.
o
4350 Furniture & Minor Equipment - -41.26% remaining
§
These
expenditures are associated with the Voice Over IP installation. Funds will be supplemented into the City
budget from the Board Funds budget during supplemental appropriation with the
City.
County Budget:
·
4220
Professional Services:
o
4225A SDLN 55% remaining
§ One SDLN payment has been paid; this was
the 4th installment for 2008.
These funds were encumbered to the 2009 budget as the purchase request
was done in December of 2008. The funds were supplemented to the 2009 budget
from the 2008 budget to offset this expenditure. The Current Year Working Budget column
reflects the approved budget amount plus the supplement from the encumbered
2008 funds.
·
4220
Professional Services:
o
4225B Minitex/OCLC - -8% remaining
§ The last payment to Minitex for the year
has been paid. There will be no
additional costs to come out of this line item for the remainder of the year.
§
o
4225 Other Professional Services 23.10% remaining
§
A
quarterly SDLN payment has been paid; this was the 4th installment for the
2008-2009 contract. Due to auditing
purposes, this payment will be switched to come out of the city budget. After this change has taken place, this line
item will be on track for the remainder of the year.
·
4260 Supplies/Materials:
o
4261 Office Supplies 76.24% remaining
§
The
amount in this line item is due to the purchase of library cards. These funds were encumbered from the 2008
budget. The 2008 funds were supplemented to the 2009 budget to offset this
expenditure. The Current Year Working
Budget column reflects the approved budget amount plus the supplement from the
encumbered 2008 funds.
o
4261 - Office Supplies 25.54% remaining
§ These expenditures are in line with the
purchasing plan for the year. As
previously stated, the remainder of the costs for the year will be balanced
between the city and county budgets.
o
4264 Janitorial/Chemical 23.70% remaining
§
This
line item is in line with seasonal traffic and is on track for the year.
·
4270 Travel/Training:
o
4270 Travel/Training 86.52% remaining
§
The
expenditures in this line item are due to the ALA Midwinter Conference in
Denver. All travel and training is
planned for the year. These costs are on
track.
·
4290 Other Current Expenses:
o
4294D Other Miscellaneous 79% remaining
§
Programming
expenses in this line item are on track for the year.
o
4294 Other Miscellaneous Expenses 52.63% remaining
§
Expenses
in this line item consist of youth services programming materials and
supplies. Programming expenditures have
been planned for the remainder year and these costs are on track.
o
4295 Computers and Software 48.61% remaining
§
Expenditures
in this line item are on track with the replacement cycle of Library
equipment.
·
4300 Capital Outlay:
§
.
o
4341 General Materials 48.60% remaining
§
These
expenditures are in line with the planned purchasing plan for the year.
o
4350 Furniture & Minor Equipment 0% remaining
§
This
line item is over expended due to the purchase of a micro-film machine. For auditing purposes, anything purchased
costing more than $5,000 (fixed assets) is required to come out of this line
item. With the revised budget, the
amount in line item 4296 will offset this difference.
Board Funds Budget:
·
4270 Travel & Training:
o
4270 Travel/Training 70.27% remaining
§
This
line item is high due to the conference registration and travel expenses for
Librarian I candidate. Expenditures will
be minimal for the remainder of the year.
·
4290 Miscellaneous:
o
4296 Office Equipment and Furniture - -93% remaining
§
This
line item shows as overspent. However,
the Board Funds budget will be adjusted to reflect the actual revenue carryover
from 2008. This update will take place
during the supplemental appropriation process through the city.
o
4296 Office Equipment/Furniture -93.41% remaining
§ The Youth Services furniture payment, a
planned expenditure, was expended out of this line item per the city for
auditing purposes. Expenditures for this
line item and in line item 4350 Furniture and Minor Equipment have been planned
for the remainder of the year and are currently on track.
EQUAL
OPPORTUNITY EMPLOYER