Matters ▸ Attachment
2025.01.09 Q2 Spending Memo — File 25-0023
City of Somerville, Massachusetts
City Clerk’s Office
KATJANABALLANTYNE
Mayor
KIMBERLYM. WELLS
City Clerk
DRAFT - for discussion only
MEMORANDUM
To:
Honorable City Council Members
From: Mohammed Uddin, City Council Financial Analyst
Date:
Re:
City Council Analyst FY25 Q2 spending & projections
Objective:Understand the FY25 appropriations, expendituresfor FY25 Q2, projections for the remaining months of
FY25 and methodology for projections. A link to the analysis can be foundHERE
In summary (Depts Only):
Description
FY25
Appropriation
FY25 Expenses
(12.17.2024)
FY25 Projected
Remaining
FY25 Surplus
and/or Deficit
Projected % Surplus
and/or Deficit
Personnel (51)
$94,626,228
$39,810,176
$46,056,153
$8,759,898
6.94%
Ordinary
Maintenance (52)
$48,001,514
$15,927,843
$18,378,281
$13,695,390
28.53%
Total (51 + 52)
$142,627,742
$55,738,019
$64,434,434
$22,455,288
12.72%
Methodology:
The appropriation and expenditure columns are based on Munis reporting. The projected remaining is taking the actual
expensed weekly (24) average multiplied by the weeks remaining in the fiscal year (27) to project the remaining costs
for the fiscal year. With a conservative reduction of 25% we get a conservative surplus projection of $18.6m.
Limitations:
A deeper level analysis would compare these numbers with a 3-5 year historical average at the same point in time (Q2).
These projections do not account for any changes in activity or seasonal activity such as changes in hiring pattern,
retirement buyouts, stipends, etc. and invoice processing by departments which is why I added 25% to be conservative.
Department-Divisions with Largest Projected Personnel Surplus:
Drivers for projected surplus likely include a tight labor market for filling highly skilled and frontline labor positions.
Lead time for processing and hiring Public Safety + Civil Service positions. Positions may require special certifications
or minimum entry requirements which create barriers to entry (CDL, Hoisting License, Civil Service, Internship versus
qualifying years).
1. Fire Department - $984,275
2. Police Department - $643,967
3. Public Works- Highway - $660,387
4. Public Works- Building - $591,157
5. School Custodian - $446,022
City of Somerville, Massachusetts
City Clerk’s Office
KATJANABALLANTYNE
Mayor
KIMBERLYM. WELLS
City Clerk
DRAFT - for discussion only
6. Board of Health - $437,657
7. Inspectional Services - $370,052
Department-Divisions with Largest Projected Ordinary Maintenance Surplus:
1. Public Works- Building, $3,776,445, driven by utility rates (electric, gas) and on-call maintenance contracts
(HVAC, Plumbing, Elevator, Fire Alarm)
2. Public Works- Building, $1,681,103, driven by volatility of recycling market and disposal tonnage
3. Public Works- Snow, $1,433,553, driven by actual snow operations and activity
4. Public Works- Grounds, $860,407, driven by Spring seasonal tree pruning activity and recreation facility repairs
5. Public Works- Highway, $686,519, driven by actual days of sweeping operations
6. Information Technology, $269,934, potentially driven by the budgeted number of subscriptions and services
versus the actuals needed and used depending on staffing
7. Human Resources, $381,494, various as-needed service contracts such as investigations, recruitment, FMLA
administration, contacts could be driving surplus