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

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Departmental Expenditure Summary: At this point the City is 6 months or 50.00% 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. Within the General and Water & Sewer Funds there are 8 departments whose expenditures are over 50.00% at this time. This does not include the contingency line item which is also discussed below. 1. City Manager-50.70%. The overage amounts to $1,570 and consists primarily of association 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-56.38%. The overage amounts to $8,434 and consists mainly of stability pay and travel expense. 3. Public Works-51.26%. The overage amounts to $1,819 and is made up of mainly personnel related costs, electricity, electronic data processing, and janitorial costs. 4. Traffic & Public Lighting-51.51%. The overage amounts to $13,412 and consists of overtime, wearing apparel, equipment maintenance, and signals/markers. 5. General & IT Expenses-56.90%. The overage amounts to $89,977 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. 6. 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). 7. Warehouse-$52.58%. The overage amounts to $2,754 and consists mainly of personnel costs, office supplies, and electricity. 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. 8. Water Billing-53.01%. This overage amounts to $51,571 and is made up 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. 9. Water Production-55.33%. This overage amounts to $146,070 and consists mainly of chemical and electricity expenses. General Fund expenditures to date total 49.049'0 of the budget while Water & Sewer Fund expenditures to date total 34.44% 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 57.13% of the budget. Most Water & Sewer debt is paid in December and this distorts the percentage of expenditures. 000031