1. Is spending trending up, trending down, or remaining stable?
2. How much in expenditures did Somerville have in each "Item Class" in the General Government category for each of the years 2013-2016? What insights can you draw from the pivot table ?
Analyze the budget variance report. What variances do you think should be investigated? Why?
Column Labels 2013 2014 2015 2016 Grand Total $ 157,158,459 $ 141,432,243 $ 190,121,361 $ 188,302,774 $ 677,014,837 Sum of Amount 1 Category of Gov General Government 7 5 3 Sum of Amount 4 Row Labels Advertising 6 Athletics expense 7 Bonds and debt-related expenditures 8 Books 9 Dues and subscriptions 10 Education-related 11 Miscellaneous line item 12 Professional services expense 13 Property, plant and equipment 14 Rental expense 15 Repairs and maintenance expense 16 Supplies expense 17 Technology expense 18 Utilities expense 19 Grand Total Column Labels 2013 2014 2015 2016 Grand Total 49,573 $ 51,871 $ 62,377 $ 67,369 $ 231,191 17,515 $ 22,469 $ 18,658 $ 37,857 $ 96,498 33,854,232 $ 21,685,664 $ 47,558,824 $ 62,957,497 $ 166,056,217 24,033 $ 20,561 $ 21,208 $ 22,654 $ 88,456 166,508 $ 193,114 $ 132,350 $ 183,334 $ 675,307 556,702 $ 660,334 $ 291,317 $ 329,577 $ 1,837,929 41,038,440 $ 43,601,152 $ 45,962,437 $ 45,551,444 $ 176,153,473 4,064,557 $ 5,022,526 $ 7,270,360 $ 9,174,273 $ 25,531,715 20,145,609 $ 9,864,127 $ 15,634,075 $ 6,042,134 $ 51,685,946 316,882 $ 339,748 $ 366,313 $ 390,801 $ 1,413,744 1,931,344 $ 2,154,967 $ 2,156,618 $ 2,978,076 $ 9,221,005 17,992 $ 18,512 $ 24,855 $ 22,643 $ 84,002 434,910 $ 445,896 $ 735,375 $ 606,264 $ 2,222,445 416,734 $ 383,728 $ 284,185 $ 304,934 $ 1,389,581 103,035,030 $ 84,464,671 $ 120,518,951 $ 128,668,856 $ 436,687,509 wuuuuuuuuuuuuuu City of Somerville, MA Budgeted Expenditures (hypothetical) For Year Ended December 31, 2016 2016 Expenditure (Item Class) Advertising Athletics expense Bonds and debt-related expenditures Books Dues and subscriptions Education-related Miscellaneous line item Professional services expense Property, plant and equipment Rental expense Repairs and maintenance expense Supplies expense Technology expense Utilities expense Total expenditures Budget 66,048 36,400 62,334,155 17,698 154,062 294,264 43,799,465 7,339,418 5,700,126 407,084 2,567,306 22,871 551,148 260,627 123,550,672 Actual 67,369 37,857 62,957,497 22,654 183,334 329,577 45,551,444 9,174,273 6,042,134 390,801 2,978,076 22,643 606,264 304,934 128,668,856 Variance $ (1,321) (1,457) (623,342) (4,956) (29,272) (35,313) (1,751,979) (1,834,855) (342,008) 16,283 (410,770) 228 (55,116) (44,307) (5,118,184) Variance % -2.00% a -4.00% A -1.00% O -28.00% -19.00% -12.00% -4.00% A -25.00% -6.00% A 4.00% A -16.00% 1.00% O -10.00% -17.00% 4.14% A
