The District of Columbia Public Library

Budget and Finance Report

Wednesday January 23, 2008

Document #9A
Board of Library Trustees Meeting
 FY 2008 Budget Results
YTD December 2007
• Personnel Service expenditures are at 22.7% of the annual fiscal year 2008 budget.
The payout costs associated with the Easy Out Program will accelerate the
expenditure percentage in the coming months.
• Overtime expenditures account for 41.6% of the overtime budget. An analysis is
being done to determine the causes and ways to control the spending in overtime.
• DCPL is closely monitoring both the PS and NPS budgets, especially the overtime.
• Through fiscal month 3 (December), Non-Personnel Service obligations are at
64.2% of the annual fiscal year 2008 budget.
• The main causes of these early obligations include:
1) FY 08 Fixed Costs (Energy, Telephone, and Rentals) are transferred to the
Office of Property Management at the beginning of the fiscal year;
2) Large contracts and service contracts (elevator maintenance, trash collection,
electrical and mechanical contracts, etc.) are entered into at that beginning of the
fiscal year;
3)A large percentage of the book and collections budget (Equipment) is obligated
on purchase orders at the beginning of the fiscal year.
• The FY 08 budget was increased by $259K for the carryover portion of the Reserve
Funds for the four interim branches.
• PO review is ongoing.
Document #9A
Board of Library Trustees Meeting
2
FY 2008 Budget Results (Preliminary)
(YTD December 2007 - All Sources)
Cost Categories Budget Obligations Variance ($) % Oblig
Personnel Service
Regular Pay- Cont Full Time 21,627,819 4,789,684 16,838,135 22.1%
Regular Pay- Other 3,272,382 806,570 2,465,811 24.6%
Additional Gross Pay 572,457 98,306 474,150 17.2%
Fringe- Benefits- Curr Personnel 4,582,874 961,864 3,621,010 21.0%
Overtime 835,837 347,997 487,840 41.6%
Total Personnel Service (PS) 30,891,368 7,004,422 23,886,946 22.7%

Non-Personnel Service
Supplies and Materials 1,024,028 324,134 699,894 31.7%
Energy and Utilities 2,427,228 2,665,055 -237,827 109.8%
Telephone, Telegraph, Telegram & Etc 662,003 662,002 1 100.0%
Rentals - Land & Structure 307,149 237,149 70,000 77.2%
Other Services and Charges 3,817,229 2,375,041 1,442,188 62.2%
Contractual Services & Other 2,272,791 1,050,746 1,222,045 46.2%
Subsidies and Transfer 60,000 55,600 4,400 92.7%
Equipment & Equipment Rental 6,434,437 3,552,968 2,881,469 55.2%
Total Non-Personnel Service (NPS) 17,004,864 10,922,695 6,082,170 64.2%

Grand Total: PS + NPS 47,896,232 17,927,116 29,969,116 37.4%

Document #9A
Board of Library Trustees Meeting
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