Date: May 28, 2009
To: RCPL Board of Trustees
From: Greta Chapman, Director
Re: May 2009 Budget Narrative
Date: May 28, 2009
To: Greta Chapman, Director
From: Kimberly Hodgson, Administrative Assistant
Re: May 2009 Budget Narrative
The Library estimates spending approximately 8.3% of its budget on a monthly basis. At the end of May, the remaining budget balance should have approximately 58.5% remaining. To date the percentages remaining are 52.20% in the City budget, 61.32% of the County budget and 83.51% in the Library Board Funds budget. The percentages over in the City are related to the forthcoming annual staffing supplement from the Board Funds.
The following is a list of line items with primary impacts for each budget:
City Budget
·
4100
Salary & Wages:
o 4118 Temporary Wages -25.49% remaining
§ Library
Page Wages and Temporary Wages to cover vacancies. As previously identified, $41,128 will be
supplemented from the Board Funds Budget to the City Budget in November to
supplement costs for temporary wages for the remainder of the year.
·
4220
Professional Services:
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.
§ 4225B
Minitex/OCLC 29.30% remaining
·
The first semi-annual
payment for Minitex was made in January.
Cataloging expenses have occurred within the past month. There is one semi-annual payment remaining
for the year which will partially be paid by the County budget. This line item is on track.
§ 4225C Maintenance
Services 25.64% 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 will be supplemented from the Board Funds
budget to the City Budget in November to supplement costs for maintenance
services for the remainder of the year.
§ 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.
·
4230 Publications:
o 4230 Publishing
14.15% remaining
§ The expenditures in this line item consist of advertising
for vacancies. There are two vacancies to be filled within the next 30
days.
·
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 4255 Repair Equipment 1.28% remaining
§ During
the past month, one of the variable frequency drives failed and had to be
repaired by Johnson Controls. As
previously stated, 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 4264 Janitorial & Chemical Supplies 43.85% remaining
§ Due to higher seasonal expenditures at the beginning of the year, this line item is high but on track for the year. Costs will be lower during the summer and fall months.
·
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.
·
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.
County Budget
& Board Funds Budget
The original budgeted numbers have been loaded in the citys accounting system. However, the revised budget amounts will not be loaded into the system until July during the next supplemental appropriation.
County Budget:
·
4260
Supplies/Materials:
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.
·
4300
Capital Outlay:
o
4341
General Materials 48.60% remaining
§ These expenditures are in line with the planned purchasing plan for the year.
Board Funds Budget:
o No new line items of interest.
Previously Reported Line Items
City Budget:
·
4100 Salary & Wages:
o
4118 Temporary Wages 80.24% remaining
§
Temporary
Wages to cover vacancies.
o
4118
Temporary Wages 53.04% remaining
§
Library
Page Wages and Temporary Wages to cover vacancies. As previously identified, $41,128 will be
supplemented from the Board Funds Budget to the City Budget to supplement costs
for temporary wages for the remainder of the year.
o
4118 Temporary Wages 26.07% remaining
§
Library
Page Wages and Temporary Wages to cover vacancies. As previously identified, $41,128 will be
supplemented from the Board Funds Budget to the City Budget to supplement costs
for temporary wages for the remainder of the year.
o
4118 Temporary Wages 3.88% remaining
§
Library
Page Wages and Temporary Wages to cover vacancies. As previously identified, $41,128 will be
supplemented from the Board Funds Budget to the City Budget to supplement costs
for temporary wages for the remainder of the year.
·
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 39.23% remaining
§
The
ILS consultant invoice for the last 6 months came in. The expenditures from this line item will be
minimal for the remainder of the year.
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 89.41% remaining
§
The
expenditures in this line item are high due to the first semi-annual payment
made to Minitex. We are on track for
expenditures in this line item for the year.
o
4225 Other Professional Services 58.59% remaining
§
4225A SDLN 73.49% remaining
·
A
quarterly payment to SDLN has been entered to be paid. This was the 3rd installment for the
2008-2009 contract. This expenditure is on
track for the year as there will be three additional payments to come out of
this line item.
§
4225B Minitex/OCLC 44.92% remaining
·
The
first semi-annual payment for Minitex was made in January. There is one semi-annual payment remaining
for the year. This line item is on
track.
§
4225C Maintenance Services 27.49%
remaining
·
The
expenses in this line item include the annual payment to Active Data for the
maintenance on the microfilm machines and a quarterly payment to Thyssenkrupp
Elevator. There are three additional
payments to be made to Thyssenkrupp Elevator for the year. Also expended out of this line item are the
costs for the DOC worker for the facilities department. The hours that the DOC
worker works have been reduced.
·
4230 Publications:
o
4230 Publishing 83.33% remaining
§
Advertising
for vacancies.
o
4230 Publishing 30.33% remaining
§
Advertising
for vacancies. All positions are
expected to be filled within the next month.
·
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 86.78% remaining
§
This
line item shows high due to the Youth Services Painting project.
o
4252 Repair - Structures 13.70% remaining
§
As
previously stated, the percentage budget remaining shows lower due to the
completion and payment of encumbered.
Also, necessary replacement of original ballasts took place in the main
library. Life expectancy for the new
ballasts is 2-3 years. Floor box covers
were also replaced both upstairs and downstairs.
o
4252 Repair - Structures 30.90% remaining
§
The
percentage budget remaining shows lower due to the completion and payment of
encumbered projects for the front entrance doors (planned for March
installation) and the youth services painting.
Expenditures are on track for the remainder of the year.
o
4252 Repair - Structures 7.47% 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 which included the repair of the garage lights and the
grounding of a transformer.
o
4253 Repair - Equipment 63.53% remaining
§
Johnson
Repair maintenance contract was paid. Also,
the 3M Self Check Machine contract came out of this line item. Expenditures in this line item should be
minimal for the remainder of the year.
o
4253 Repair - Equipment 16.68% remaining
§
Facilities
purchases are on track for the year.
Maintenance contract costs have been expended out of this line item and
are on track for the year.
o
4255 Repair Water & Sewer 88.00% remaining
§
The
costs out of this line item were due to a repair needed on a restroom
sink. Expenditures in this line item
should be minimal for the remainder 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 74.84% remaining
§
Expenditures
in this line item include costs for postage.
Prepayment has been made for the postage machine and we are on track for
spending for the remainder of the year.
o
4261 Office Supplies 51.61% remaining
§
Expenditures
in this line item include costs for postage.
Prepayment has been made for the postage machine. There is also a clerical error placing the
Summit Signs invoice payment in this budget.
City Finance will adjust, as this should be paid by the Foundation as
part of the Space Use plan. After the
adjustment has been made, we will be on track for spending for the remainder of
the year.
o
4261 Office Supplies 51.61% remaining
§
During
the vacancy of the full-time library associate in the Publications department,
the newsletters were sent to Western Mailers for prep, postage and
mailing. With that position filled, this
task is again being done in-house, and expenditures in this line item are on
track for the remainder of the year.
o
4263 Clothing, Food 69.66% remaining
§
Outerwear
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
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 Janitor & Chemical Supplies 70.03% remaining
§
This
line item is on track for the year. Due
to seasonal traffic, expenditures are going to be higher during winter months.
o
4264 Janitor & Chemical Supplies 56.89% remaining
§
This
line item is on track for the year. Due
to seasonal traffic, expenditures are higher during winter 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 71.75% remaining
§
These
are fixed costs, on track for the remainder of the year.
o
4282 Natural Gas 48.60% remaining
§
The
costs in this line item will be higher during the winter months. Also, propane and natural gas prices remained
high even though the price of oil dropped.
o
4282 Natural Gas 39.01% remaining
§
The
costs in this line item are higher during colder months. As previously stated propane and natural gas
prices remained high even though the price of oil dropped. As the weather warms up, these costs will
level off and will remain on track for the year.
·
4290 Miscellaneous:
o
4292 Dues 71.5% remaining
§
Membership
dues for the Director for ALA have been paid for this calendar year. These costs are planned expenditures and we
are on track for the year.
o
4292 Dues 22.85% remaining
§
The
majority of dues payments have been made for 2009, and are on track for the year.
o
4294 Other Miscellaneous Expenses 89.36% 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
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 7.76% 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.
·
4300 Capital Outlay:
o
4341 General Materials 84.38% remaining
§
Expenditures
in this line item include several subscriptions and online database contracts
which renew at the beginning of each calendar year. These costs are on track for the year.
o
4341 General Materials 65.55% remaining
§
These
expenditures are in line with the planned purchasing plan for the year.
o
4341 General Materials 51.71% remaining
§
These expenditures
are in line with the planned purchasing plan for the year. $20,200 will be supplemented to the City
budget from the Board Funds budget later this year.
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.
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 60.05% remaining
§
The
expenditures in this line item are on track for the year. These expenditures are in line with the
planned purchasing plan for the year.
Expenses out of this line item are for supplies on an as needed
basis.
o
4261 - Office Supplies 35.62% remaining
§ These expenditures are in line with the
purchasing plan for the year. The
remainder of the costs for the year will be balanced between the city and
county budgets.
o
4264 Janitorial/Chemical 77.46% remaining
§
Higher
seasonal supply costs due to weather and traffic within the library. These costs will even out as the weather gets
milder.
o
4264 Janitorial/Chemical 55.96% remaining
§
This
line item is on track for the year. Due to
seasonal traffic, expenditures are going to be higher during winter
months.
o
4264 Janitorial/Chemical 32.17% 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 73.24% remaining
§
This
line item is high due to the purchase of two replacement computers. These are within the replacement cycle.
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 79% remaining
§
Expenditures
in this line item include several subscriptions and online database contracts
which renew at the beginning of each calendar year. These costs are on track for the year.
o
4341 General Materials 60.57% remaining
§
These
expenditures are in line with the planned purchasing plan for the year.
o
4341 General Materials 60.57% 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