The District of Columbia Public Library

FY 2015 Operating Budget

Preliminary Year-End Report
for the period ending September 30, 2015

Wednesday, November 18, 2015

Document #9B.1
Board of Library Trustees Meeting

FY 2015 Budget

September 30, 2015 marks the conclusion of the fiscal year. Prior to all year-end
adjustments and reclassifications, overall Library obligations are at 98.7% of the Local
budget and 98.3% of the Gross budget.

Personal Services (PS) expenditures are at 99.5% of both the Local and Gross budgets, as
compared to 99.6% as of the end of last fiscal year. Remaining adjustments, including
accrual of payroll expenses to the prior year and easy out retirement level, will bring the
Library at or above last years PS expenditure level.

The Library has requested a final Local reprogramming for $229,600 among four programs
to ensure that the PS budget does not reflect a deficit by program.

Non-Personal Services (NPS) obligations are at 96.7% ($15.4M) of the Local Budget and
95.3% ($16.3M) of the Gross Budget. Final NPS spending is incumbent upon the receipt of
final invoices and any required adjustments or reclassifications. Post year-end adjustments
may include a final NPS reprogramming of unspent lease costs ($100K) to address an Office
of the Secretary spending pressure.

Federal Grant, Special Purpose and Intra-District revenue spending will be at or near 100%.

FY 2015 Budget Status

(Preliminary Year-End Local as of September 30, 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

28,026,476
4,176,607
838,523
7,570,795
314,741
40,927,142

(4,335,124)
3,934,528
(196,880)
778,561
35,259
216,342

118.3%
51.5%
130.7%
90.7%
89.9%
99.5%

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

689,938
0
50,000
0
0
0
0
6,930,925
825,534
0
6,865,747
15,362,144

12,306
0
0
176,839
0
0
0
134,639
104,527
0
102,248
530,559

98.2%
0.0%
100.0%
0.0%
0.0%
0.0%
0.0%
98.1%
88.8%
0.0%
98.5%
96.7%

57,036,188

56,289,286

746,902

98.7%

FY 2015 Budget Status

(Preliminary Year-End Gross as of September 30, 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

28,026,476
4,404,815
839,841
7,619,018
328,348
41,218,499

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

702,958
0
50,000
0
0
0
0
7,481,127
970,029
36,677
7,060,376
16,301,167

13,210
0
0
176,839
0
0
0
142,090
354,828
6
116,832
803,805

98.2%
0.0%
100.0%
0.0%
0.0%
0.0%
0.0%
98.1%
73.2%
100.0%
98.4%
95.3%

58,543,082

57,519,666

1,023,416

98.3%

Grand Total: PS + NPS

Budget

Obligations

Variance ($)
(4,335,124)
3,935,524
(196,841)
779,138
36,913
219,610

% Oblig
118.3%
52.8%
130.6%
90.7%
89.9%
99.5%

FY 2015: Local Expenditures & Balances

Preliminary - as of September 30, 2015

PS

% of Year Elapsed:
100.0%
Total 9/30/2015
Total 9/30/2014 Total 9/30/2013
(FY 15)
(FY14)
(FY13)

NPS

Total Local Budget:

41,143,485

15,892,703

57,036,188

53,466,084

42,275,849

Total Local Expenditures:

40,927,142

14,356,158

55,283,301

53,095,297

41,584,258

99.5%

90.3%

96.9%

99.3%

98.4%

% Expended:

Table 2

Table 1
Total Available Local NPS Balances
9/30/2013 (FY13) 9/30/2014 (FY14) 9/30/2015 (FY 15)
Amount
258,842
208,164
530,559
%
2.2%
1.4%
3.3%
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%

Expenditures
Oblig but not Exp

Available

9/30/2013
(FY13)

9/30/2014
(FY14)

9/30/2015
(FY 15)

Amount
%

Total Available Local PS Balances

9/30/2013 (FY13) 9/30/2014 (FY14) 9/30/2015 (FY 15)
432,749
162,623
216,342
1.4%
0.4%
0.5%

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

Expenditures
Available

9/30/2013
(FY13)

9/30/2014
(FY14)

9/30/2015 (FY
15)