The District of Columbia Public Library

FY 2018 Operating Budget:

Year-to-Date Report
as of December 31, 2017
Wednesday, January 24, 2018

Document #10B.1
Board of Library Trustees Meeting
 FY 2018 Budget
• As of December 31, 2017, 25.2% of the fiscal year has elapsed.
• DC Public Library (DCPL) Local obligations are at $20.2M or 34.0% of the total Local budget of
$59.3M. Gross obligations are at $21.2M or 34.2% of the total Gross Budget of $61.9M. The
“Local” budget is supported by tax and non-tax revenue that is not earmarked and is allocated
during the annual budget process. The “Gross” sometimes referred to as the “Operating” Budget is
the total budget that includes resources from all funding sources (except Capital): Local, Federal,
Special Purpose (or Other or “O”-Type), Private and Intra-District and encompasses the District’s
day-to-day activities.
• Both the Local and Gross budgets are made up of two major categories: Personal Services (PS)
and Non-Personal Services.
• Personal Services (PS) includes personnel-related budget and expenditures (i.e. salaries, benefits,
overtime). The Library’s FY 2018 PS expenditures-to-date is at 23.9% ($10.4M) of the Local and
24.0% ($10.5M) of the Gross budgets, as compared to 24.5% and $10.7M of the Local and Gross
budgets, at the same time last year,
• Non-Personal Services includes other than personnel–related items, such as supplies, rent,
contracts and equipment. DCPL’s NPS Local obligations are at 61.6% ($9.8M) of the Local budget
and 59.2% ($10.7M) of the Gross budget. FY 2018 NPS obligations are on par with FY 2017 Local
obligations of 65.0% ($9.7M) and Gross obligations 61.3% ($10.3M), as of the same time last fiscal
year.
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 FY 2018 Budget Status
(Local Budget – as of December 31, 2017 – Month Not Closed)
Cost Categories Budget Obligations Variance ($) % Oblig
Personnel Service
11 Regular Pay- Cont Full Time 31,811,814 7,780,691 24,031,124 24.5%
12 Regular Pay- Other 2,024,249 374,213 1,650,036 18.5%
13 Additional Gross Pay 945,965 160,909 785,056 17.0%
14 Fringe- Benefits- Curr Personnel 8,555,938 1,979,051 6,576,887 23.1%
15 Overtime 148,000 107,014 40,986 72.3%
Total Personnel Service (PS) 43,485,967 10,401,878 33,084,088 23.9%

Non-Personnel Service
20 Supplies and Materials 456,395 305,216 151,179 66.9%
30 Energy and Utilities 0 0 0 0.0%
31 Telephone, Telegraph, Telegram & Etc 137,476 137,476 0 100.0%
32 Rentals - Land & Structure 0 0 0 0.0%
33 Janitorial Services 0 0 0 0.0%
34 Security Services 0 0 0 0.0%
35 Occupancy 0 0 0 0.0%
40 Other Services and Charges 8,136,205 5,574,590 2,561,615 68.5%
41 Contractual Services & Other 296,007 0 296,007 0.0%
50 Subsidies and Transfers 0 0 0 0.0%
70 Equipment & Equipment Rental 6,811,326 3,733,271 3,078,055 54.8%
Total Non-Personnel Service (NPS) 15,837,409 9,750,553 6,086,856 61.6%

Grand Total: PS + NPS 59,323,376 20,152,431 39,170,945 34.0%

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 FY 2018 Budget Status
(Gross Budget – as of December 31, 2017 – Month Not Closed)
Cost Categories Budget Obligations Variance ($) % Oblig
Personnel Service
11 Regular Pay- Cont Full Time 31,811,814 7,780,691 24,031,124 24.5%
12 Regular Pay- Other 2,302,992 456,588 1,846,404 19.8%
13 Additional Gross Pay 947,965 162,075 785,890 17.1%
14 Fringe- Benefits- Curr Personnel 8,626,460 1,994,029 6,632,431 23.1%
15 Overtime 148,000 107,229 40,771 72.5%
Total Personnel Service (PS) 43,837,232 10,500,611 33,336,620 24.0%

Non-Personnel Service
20 Supplies and Materials 474,020 305,216 168,804 64.4%
30 Energy and Utilities 0 0 0 0.0%
31 Telephone, Telegraph, Telegram & Etc 139,956 137,476 2,480 98.2%
32 Rentals - Land & Structure 0 0 0.0%
33 Janitorial Services 0 0 0 0.0%
34 Security Services 0 0 0 0.0%
35 Occupancy 0 0 0 0.0%
40 Other Services and Charges 9,544,670 6,182,218 3,362,453 64.8%
41 Contractual Services & Other 296,007 0 296,007 0.0%
50 Subsidies and Transfers 0 0 0 0.0%
70 Equipment & Equipment Rental 7,625,809 4,075,971 3,549,838 53.4%
Total Non-Personnel Service (NPS) 18,080,462 10,700,880 7,379,582 59.2%

Grand Total: PS + NPS 61,917,694 21,201,492 40,716,203 34.2%

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 FY 2018 Budget Status FY 2018
as of 12/31/17 (FM3 Not Closed)
% Year Elapsed: 25.2%

Total 12/31/2017 Total 12/31/16 Total 12/31/15

PS NPS (FY18) (FY17) (FY16)
Total Local Budget: 43,485,967 15,837,409 59,323,376 58,369,582 56,086,872
Total Local Expenditures: 10,401,878 1,477,669 11,879,547 11,749,059 11,925,657
% Expended: 23.9% 9.3% 20.0% 20.1% 21.3%
Table 1 Table 2 Last PPE: 12/9/17 with Accrual
Total Available Local NPS Balances Total Available Local PS Balances
12/31/15 (FY16) 12/31/16 (FY17) 12/31/17 (FY18) 12/31/15 (FY16) 12/31/16 (FY17) 12/31/17 (FY18)
Amount 6,095,977 5,196,150 6,086,856 Amount 31,520,666 32,840,107 33,084,088
% 43.2% 35.0% 38.4% % 75.1% 75.5% 76.1%

100%
100%
90%
90%
80%
80%
70% 70%

60% 60%
Expenditures Expenditures
50% 50%
Oblig but not Exp Available
40% 40%
Available 30%
30%
20% 20%
10% 10%
0% 0%
12/31/15 12/31/16 12/31/17 12/31/15 12/31/16 12/31/17
(FY16) (FY17) (FY18) (FY16) (FY17) (FY18)