Budget execution, which is the function of spending the funds allotted to managers under the budgetary process. The Department of technology and Communication budgeted certain amounts for the past 4 years and spent (usually) different amounts. The differences between budgeted and actual (also called planned vs, actual) either concern you (as the analyst) or they don't. The differences concern you if they're large enough (double-digit percentages is a decent guideline for Howard County). The other important thing to remember is that positive variances mean underspending, whereas negative variances occur when the department overspends its budget. Unless negative variances are quite small (low single-digit percentages), they're concerning (because it's money that had to be found, once the budget was being spent, from somewhere else, either from another spending category in the department's budget or outside the department--elsewhere in the County's budget).

HOWARD COUNTY APPROVED BUDGETS -- Technology & Communication Services "Commitment Summary" 2019 Ap- 2020 Ap- 2021 Ap- 2022 Ap- (spending category) proved Budget proved Budget proved Budget proved Budget Personnel Costs $11,822,943 $11,886,967 $10,688,800 $11, 162,691 Contractual Services $11,299,630 $13,070,476 $14, 180, 109 $15, 135,343 Supplies and Materials $2,804,967 $1,501, 100 $1,731,875 $1,718,007 Capital Outlay SO $0 $0 $0 Debt Service $17, 176 $1,651,600 $3,303,337 $1,775,620 Expense Other $1,045,743 $290,322 $50,676 $1,030,793 Operating Transfers $597,963 $631,600 $575,000 $575,000 Total $27,588,422 $29,032,065 $30,529,797 $31,397,454 (Check total--from .pdf) 27,588,422 29,032,065 30,529,797 31,397,454 HOWARD COUNTY ACTUAL EXPENDITURES-- Technology & Communication Services "Commitment Summary" (spending category) 2019 Actual 2020 Actual 2021 Actual 2022 Estimate Personnel Costs $9,516,588 $9,431,803 $10,703,603 $11, 162,691 Contractual Services $13,403, 197 $12,774,521 $12,484,846 $15, 133,228 Supplies and Materials $1,707,539 $2,076,696 $1,517,228 $1,718,007 Capital Outlay $40,564 $0 Debt Service $59,969 $1,712,490 $3,315,308 $1,700,698 Expense Other $91,414 $67,796 $45,678 $52,819 Operating Transfers $555, 170 $575,000 $575,000 $575,000 Total $25,333,877 $26,678,870 $28,641,663 $30,342,443 (Check total--from .pdf) 25,333,877 26,678,870 28,641,663 30,342,443 HOWARD COUNTY BUDGETED VS. ACTUAL-- Technology & Communication Services "Commitment Summary" % Vari- % Vari- % Vari- % Vari- % Variance % Variance (spending category) ance 2019 ance 2020 ance 2021 ance 2022 2019-21 2020-22 Personnel Costs 19.5% 20.7% -0.1% 0.0% 13.3% 6.8% Contractual Services -18.6% 2.3% 12.0% 0.0% -1.5% 4.7% Supplies and Materials 39.1% -38.3% 12.4% 0.0% 4.4% -8.7% Capital Outlay Debt Service -249.1% -3.7% -0.4% 4.2% -84.4% 0.1% Expense Other 91.3% 76.6% 9.9% 94.9% 59.3% 60.5% Operating Transfers 7.2% 9.0% 0.0% 0.0% 5.4% 3.0% Total 8.2% 8.1% 6.2% 3.4% 7.5% 5.9%