in each of the years 2013-2016, how much was spent in each of the three categories of government, education, general government, and public works? what does the pivot table show you?

Analyze the budget variance report in step 4. What variances do you think should be investigated and why?

Sum of Amount Column Labels Row Labels 2013 2014 2015 2016 Grand Total Education $ 12,898,519 $ 13,312,857 $ 14,391,024 $ 14,463,190 $ 55,065,589 General Government $ 103,035,030 $ 84,464,671 $ 120,518,951 $ 128,668,856 $436,687,509 Public Works $ 41,224,910 $ 43,654,715 $ 55,211,387 $ 45,170,727 $ 185,261,739 Grand Total $ 157,158,459 $ 141,432,243 $ 190,121,361 $ 188,302,774 $ 677,014,837 A B D E F City of Somerville, MA 2 Budgeted Expenditures (hypothetical) For Year Ended December 31, 2016 3 4 5 Expenditure (Item Class) 6 Advertising 7 Athletics expense 8 Bonds and debt-related expenditures 9 Books 10 Dues and subscriptions 11 Education-related 12 Miscellaneous line item 13 Professional services expense 14 Property, plant and equipment 15 Rental expense 16 Repairs and maintenance expense 17 Supplies expense 18 Technology expense 19 Utilities expense 20 Total expenditures 21 2016 Variance Budget Actual $ $ 66,048 $ 67,369 $ (1,321) $ 36,400 $ 37,857 $ (1,457) $ 62,334,155 $ 62,957,497 $ (623,342) $ 17,698 $ 22,654 $ (4,956) $ 154,062 $ 183,334 $ (29,272) $ 294,264 $ 329,577 $ (35,313) $ 43,799,465 $ 45,551,444 $ (1,751,979) $ 7,339,418 $ 9,174,273 $ (1,834,855) $ 5,700,126 $ 6,042,134 $ (342,008) $ 407,084 $ 390,801 $ 16,283 $ 2,567,306 $ 2,978,076 $ (410,770) $ 22,871 $ 22,643 $ 228 $ 551,148 $ 606,264 $ (55,116) $ 260,627 $ 304,934 $ (44,307) $ 123,550,672 $ 128,668,856 $ (5,118,184) Variance % -2.00% -4.00% -1.00% -28.00% - 19.00% -12.00% -4.00% -25.00% -6.00% 4.00% -16.00% 1.00% -10.00% -17.00% $ -4.14%