2005-2006 City Budget Comparison
last updated 6/7/06
		Budget 2005	Actual 2005 Expenditures	Variance $$	Variance %	Comments	Actual 2005 Expenditures	Budget 2006	Variance $$	Variance %	Comments
Line Item	Dues
4110	Salary/Wages	1,241,881	1,235,902	5979.15	0%		1,235,902	1,302,033	66,131.15	5%
4111	Overtime Wages	2,000	3,694	-1693.98	85%		3,694	2,080	-1,613.98	-44%
4118	Temporary Wages	26,199	16,909	9289.98	-35%	It has been determined that the percentage remaining in the budget is partially related to the City putting in temporary wages when funding is designated from the Board Funds.	16,909	27,247	10,337.98	61%	Board funds will supplement this line item.
4100 Total Salary and Wages		$1,270,080	$1,256,505	$13,575	-1%		$1,256,505	$1,331,360	$74,855.15	6%
4120	Social Security - 25.7%	75,617	75,712	-94.81	0%		75,712	82,544	6,832.19	9%
4121	Medicare - 6%	17,685	17,707	-21.93	0%		17,707	19,305	1,598.07	9%
4130	Retirement - 24.3%	71,486	82,047	-10560.79	15%	Additional costs were due to retirement.	82,047	78,247	-3,799.79	-5%	2006 doesn’t include costs for retirement but 2007 will.  This amount should be around $3500 for 2006
4131	Section 125 Administration - .27%	840	785	55.00	-7%		785	875	90.00	11%
4140	Workers' Compensation - .32%	1,000	1,120	-120.00	12%		1,120	1,040	-80.00	-7%
4150	Group Health Insurance - 40.6%	125,106	122,864	2242.50	-2%		122,864	130,463	7,599.50	6%
4155	Group Life Insurance - .52%	1,620	1,719	-98.68	6%		1,719	1,685	-33.68	-2%
4160	Work Study	7,149	0	7149.00	-100%		0		0.00	0%
4170	Unemployment Insurance - 2.31%							7,435	7,435.00	0%
4110 Total Benefits		$300,503.00	$301,952.71	-$1,449.71	0%		$301,953	$321,594	$19,641.29	7%
4211	General/Auto Liability	6,050	6,050		0%		6,050	6,832	782.00	13%
4212	Boiler Coverage	850	1,400	-550.00	65%		1,400	1,300	-100.00	-7%
4213	Fire/Ext Coverage	13,221	16,260	-3039.18	23%		16,260	15,100	-1,160.18	-7%
4214	Other Insurance	50	1,610	-1560.08	3120%	City was charged an additional fee for bond insurance in 2005 - Library's portion was $1500	1,610	160	-1,450.08	-90%	Amt already charged for 2006 - $5.00
4210 Total Insurances		$20,171.00	$25,320.26	-$5,149.26	26%		$25,320	$23,392	-$1,928.26	-8%
4223	Consultant Services	3,500	1,100	2400.00	-69%		1,100	3,500	2,400.00	218%
4225A	SDLN	92,185		92184.90	-100%			71,933	71,933.00	0%
4225B	Minitex/OCLC							10,309	10,309.00	0%
4225C	Maintenance Services							6,807	6,807.00	0%
4225D	Other Services		112,568	-112567.85	0%		112,568	3,000	-109,567.85	-97%
4225E	Programming Services							4,500	4,500.00	0%
4220 Total Professional Services/Fees		$95,684.90	$113,667.85	-$17,982.95	19%		$113,668	$100,049	-$13,618.85	-12%
4226	Service Other Departments	13,000	12,996	4.00	0%		12,996	13,520	524.00	4%
4226 Total Interdepartmental Charges		$13,000.00	$12,996.00	$4.00	0%		$12,996	$13,520	$524.00	4%
4230	Publishing	750	1,476	-725.64	97%		1,476	750	-725.64	-49%
4230 Total Publications		$750.00	$1,475.64	-$725.64	97%		$1,476	$750	-$725.64	-49%
4243	Machinery Rental								0.00	0%
4244	Lease/Purchases	34,500	27,019	7480.77	-22%	Contracts/Leases projected $25,488	27,019	18,369	-8,650.23	-32%	Overspent - final Johnson Controls payment budgeted at $6K and actual cost was $12K - Some invoices for copier maintenance were improperly paid out of 4244 instead of 4253A totalling about $700.
4246	Parking	5,400	5,211	189.00	-4%		5,211	5,400	189.00	4%
4240 Total Rentals		$39,900.00	$32,230.23	$7,669.77	-19%		$32,230	$23,769	-$8,461.23	-26%
4252	Repair Structures	20,000	47,274	-27273.90	136%		47,274	59,900	12,626.10	27%
4253A	Repair Equipment	43,082	34,489	-8287.23	19%	3M Detection System and Service Contracts were budgeted in capital improvements line item.  Budgeted $4,500 and actual cost was $20,511 - due to replacement of security gates - additionally, Johnson Controls was overspent by $2,400 due to air handler replacement	52,493	24,000	-13,493.11	-126%	Amount is off for carpet replacement $39,900 from 2005 encumbrance.
4253C	Johnson Controls		16,880					15,000	15,000.00	0%
4255	Repair Water/Sewer	1,000	380	620.49	-62%		380	1,000	620.49	163%
4250 Total Repair/Maintenance		64,082	$99,023	-34940.64	55%		$100,147	$99,900	-246.52	0%
4261A	Office Supplies/Library Cards	61,910	22,526	39383.80	-64%	Didn't order library cards as anticipated.  Overspent county budget for office supplies by $1700.  Books and A/V were originally being taken out of materials instead of office supplies.	22,526	11,280	30,661.80	36%	Total budgeted for 4261A-D 2006 = $53,188.
4261B	Printing							5,835	5,835.00	0%
4261C	Books/AV Processing							22,573	22,573.00	0%
4261D	Postage							13,500	13,500.00	0%
4262	Gasoline, Oil, Fuel	300	58	241.85	-81%		58	500	441.85	760%
4263	Clothing, Food	0	130	-130.00	0%		130		-130.00	-100%
4264	Janitorial/Chemical	4,500	9,905	-5404.93	120%		9,905	2,250	-7,654.93	-77%
4264A	Building Supplies		1,069	-1068.74	0%		1,069	2,250	1,181.26	111%
4265	Minor Tools	1,000		1000.00	-100%			1,000	1,000.00	0%
4260 Total Supplies/Materials		$67,710.00	$33,688.02	$34,021.98	-50%		$33,688	$59,188	$25,499.98	76%
4270	Travel/Training	12,000	5,885	6114.84	-51%		5,885	12,000	6,114.84	104%
4270A	Education Fund							5,000	5,000.00	0%
4270 Total Travel/Training		$12,000.00	$5,885.16	$6,114.84	-51%		$5,885	$17,000	$11,114.84	189%
4281	Telephone	9,500	17,242	-7741.53	81%		17,242	16,500	-741.53	-4%
4282	Natural Gas	10,600	18,806	-8206.07	77%		18,806	13,500	-5,306.07	-28%
4283	Electricity	55,000	51,657	3342.77	-6%		51,657	55,000	3,342.77	6%
4280 Total Utilities		$75,100.00	$87,704.83	-$12,604.83	17%		$87,705	$85,000	-$2,704.83	-3%
4292	Dues	2,200	972	1228.07	-56%	This was overbudgeted and future costs are being adjusted.	972	1,500	528.07	54%	Amounts will vary slightly from year to year as we are not sure how many new staff members will join SDLA, etc.  But consistenly should be about $1000 annually for memberships.  Slight variance for memberships we don't anticipate that may come up through
4294A	Adult Programming Materials							1,500	1,500.00	0%
4294B	Youth Programming Materials							3,000	3,000.00	0%
4294C	Other Programming							1,500	1,500.00	0%
4294D	Other Miscellaneous	15,275	9,222	6053.14	-40%		9,222	9,275	53.14	1%
4295	Computers and Software	71,500	58,978	12521.67	-18%	During 2005, other line items (4261E, 4225A, etc.) were being merged into 4295, so not all expenses are shown in this line item.	58,978	75,000	16,021.67	27%	Seem to be on track for this year with replacing machines and software as outlined on replacement schedule.
4296	Office Equipment/Furniture	11,435	6,443	4992.17	-44%		6,443	19,556	13,113.17	204%
4290 Other Current Expenses		$100,410.00	$75,614.95	$24,795.05	-25%		$75,615	$111,331	$35,716.05	47%
4341	General Materials	146,500	187,921	-41421.35	28%	2005 was a trial year of spending on a 12-month cycle.  This was unsuccessful because many invoices were not available by the close of the year. Therefore these invoices for materials and databases were paid in 2006.  Additionally, during 2005, the BO began paying all materials out of 4341 until expended, then 4342, etc.  This is a way of viewing the materials budget as a whole and not separated by dept which is handled in the Acquistion system.  It would be a duplication of effort and inefficient to split individual line items by type.	187,921	165,000	-22,921.35	-12%	On track for this year.  We are now utilizing a 10-month spend plan which will allow all invoices to be received and paid in the current budget year.
4342	Ref. Books/SO/Databases	40,000	19,651	20348.94	-51%		19,651	45,663	26,011.94	132%
4343	Youth Materials	98,136	48,930	49205.78	-50%		48,930	98,000	49,069.78	100%
4344	Periodicals	28,000	2,628	25372.13	-91%		2,628	20,809	18,181.13	692%
4340	Sub Total							$329,472	329,472.00	0%
4350B	Equipment	0						0	0.00	0%
4350	Sub Total							0	0.00	0%
4300 Total Capital Outlay		$312,636.00	$259,130.50	$53,505.50	-17%		$259,131	$329,472	$70,341.50	27%
4530	Refund or Reimbursement	0	$366	-365.51	0%		$366		-365.51	-100%
	GRAND TOTAL	2,372,027	2,305,559	66467.75	-3%		2,306,683	$2,516,325	209,641.97	9%