08 Monitoring actual municipal revenues and expenditures verses the Council adopted budget

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Departmental Expenditure Summary: At this point the City is 5 months or 41.66% through the budget year. It is important to remember that expenditures do not occur equally throughout the year. For example, capital expenditures and association memberships are one time expenditures that if made early in the fiscal year can produce a distorted expenditure percentage. In this year's budget both stability pay and the Council authorized lump sum payment were made in November and are reflected in the departmental budgets. Within the General and Water & Sewer Funds there are 9 departments whose expenditures are over 41.66% at this time. This does not include the contingency line item which is discussed below. 1. City Manager-42.79%. The overage amounts to $2,555 and consists primarily of association costs, training & travel costs, allocated building maintenance costs, and health insurance costs. Per the Manager's contract, the City pays for his dependent health coverage. I failed to budget for the dependent cost in that department. 2. Municipal Court-47.30%. The overage amounts to $7,724 and consists mainly of stability pay and travel expense. 3. Police-42.57%. The overage amounts to $51,142 and consists mainly of overtime, uniforms, tires, pound supplies, publications, training, contract services, radio maintenance, and confidential funds. 4. Fire-41.83%. The overage amounts to $6,168 and consists mainly of overtime, office supplies, uniforms, and travel expenses. 5. Community Development-42.55%. The overage amounts to $5,882 and consists mainly of demolition sanitation fees and house demolitions. 6. Public Works-42.63%. The overage amounts to $1,401 and is made up of mainly personnel related costs especially stability pay. 7. General & IT Expenses-49.17%. The overage amounts to $97,917 and consists mainly of increased payments of hotel taxes to the Chamber because of increased tax collections, the City's contribution to the Health Department, and expenditures for equipment. 8. Contingency-129.29%. The overage is due to the City's $393,520 forced repayment of the grant from the Office of Rural Community Affairs (Contract # 719068). 9. Warehouse-$45.19%. The overage amounts to $3,760 and consists mainly of stability pay and personnel costs. There was a two week overlap in the warehouse supervisor position as one employee retired and the replacement employee came on board. There was also some vacation pay due the retiring employee in accordance with City policy. 10. Water Billing-44.46%. This overage amounts to $47,933 and is made up mostly of consultant fees related to the Pat Mayse water study. Expenses for this study are run through this department but were not specifically budgeted for so as not to artificially inflate that department's budget. Consultant expenses will be reimbursed by the City of Irving. General Fund expenditures to date total 41.36% of the budget while Water & Sewer Fund expenditures to date total 27.12% of the budget if you do not count debt payments made out of the various interest and sinking funds. When debt is included, Water & Sewer expenditures to date would be 49.8% of the budget. Most Water & Sewer debt is paid in December and this distorts the percentage of expenditures. w 000015