Business Finance - Management Assignment 8: Village of Typical, New York – Summer Street Maintenance Service Performance Management
sydraeniel
CopyofVillageofTypicalperformancecalculations.xlsxSummer Street Maintenance
| Multi-year Summer Street Maintenance Costs - Village of Typical New, York | ||||
| Operating Expenditure | 2016 | 2017 | 2018 | 2019 |
| Street- Central Garage -Operating | $2,689 | $2,355 | $4,411 | $1,853 |
| Street Department Personnel | $53,724 | $51,886 | $55,454 | $59,550 |
| Street Improvement (Chips) | $0 | $83,060 | $109,834 | $50,000 |
| Allocated Clerk-Treasurer Costs | $ 5,535.96 | $ 5,303.66 | $ 5,404.45 | $ 5,499.99 |
| Total Streets - operating | $61,949 | $142,605 | $175,104 | $116,902 |
| Capital And Debt Service | ||||
| Debt Service - Street Department Truck | $22,872 | $23,245 | $0 | $15,030 |
| Transfers to Capital Projects | $0 | $0 | $0 | $32,500 |
| Employee Benefits | ||||
| Total Employee Benefits | $25,609 | $22,862 | $24,901 | $30,627 |
| Total Expenditures | $110,430 | $188,712 | $200,005 | $195,060 |
| Total Expenditures Per Mile | $11,043.00 | $18,871.22 | $20,000.47 | $19,505.96 |
| 4 Year Average Expenditures Per Mile | $17,355.16 | |||
Village Street
| Multi-year Street Department Costs - Village of Typical New, York | Annual Percent Change | ||||||
| Operating Expenditure | 2016 | 2017 | 2018 | 2019 | 2016-17 | 2017-18 | 2018-19 |
| Street- Central Garage -Operating | $17,927 | $15,698 | $29,407 | $12,350 | -12% | 87% | -58% |
| Street Department Personnel | $358,157 | $345,910 | $369,696 | $397,000 | -3% | 7% | 7% |
| Street Improvement (Chips) | $0 | $83,060 | $109,834 | $50,000 | 32% | -54% | |
| Snow Removal - Materials | $10,020 | $39,193 | $37,959 | $30,000 | 291% | -3% | -21% |
| Off-Street Parking -Non-Personnel | $1,361 | $1,678 | $1,428 | $2,300 | 23% | -15% | 61% |
| Parks/Recreation -Non-Personnel | $19,096 | $4,753 | $9,771 | $11,300 | -75% | 106% | 16% |
| Trees - Non-Personnel | $9,568 | $11,472 | $7,876 | $11,500 | 20% | -31% | 46% |
| Total Streets - operating | $416,128 | $501,764 | $565,970 | $514,450 | 21% | 13% | -9% |
| Capital And Debt Service | |||||||
| Debt Service - Street Department Truck | $22,872 | $23,245 | $0 | $15,030 | |||
| Transfers to Capital Projects | $0 | $0 | $0 | $32,500 | |||
| Employee Benefits | |||||||
| State Retirement | $56,589 | $54,654 | $58,412 | $62,726 | -3% | 7% | 7% |
| Social Security (Village Share) | $27,399 | $26,462 | $28,282 | $30,371 | -3% | 7% | 7% |
| Workers Compensation Insurance | $7,521 | $7,264 | $7,764 | $8,337 | -3% | 7% | 7% |
| Unemployment Insurance | $337 | $3,139 | $2,095 | $5,200 | 833% | -33% | 148% |
| Medical Insuance (Village Share) | $78,881 | $60,895 | $69,452 | $97,547 | -23% | 14% | 40% |
| Total Employee Benefits | $170,727 | $152,414 | $166,005 | $204,180 | -11% | 9% | 23% |
| Total Expenditures | $609,727 | $677,424 | $731,975 | $766,160 | 11% | 8% | 5% |
| less parks and rec, off street parking | $589,270 | $670,993 | $720,776 | $752,560 | |||
| Total Expenditures Per Mile | $60,972.74 | $67,742.37 | $73,197.51 | $76,616.04 | |||
| 4 Year Average Expenditures Per Mile | $69,632.16 | ||||||
| Total per mile revised | $58,927.05 | $67,099.27 | $72,077.61 | $75,256.04 | |||
| 4 Year Average Expenditures Per Mile revised | $68,339.99 | ||||||
Clerk- Treasurer
| Multi-year Costs -Various Departments - Village of Typical New, York | |||||
| 2016 | 2017 | 2018 | 2019 | ||
| Clerk--Treasurer | $ 70,485 | $ 67,527 | $ 68,811 | $ 70,027 | |
| Four Year | |||||
| Total Expenditures by Deparment | Average | ||||
| Police Department | $ 395,754 | $ 416,253 | $ 423,784 | $ 448,959 | 421,187 |
| Fire Department | $ 211,685 | $ 192,471 | $ 218,161 | $ 227,076 | 212,348 |
| Street Department | $609,727 | $677,424 | $731,975 | $766,160 | 696,322 |
| Total | 1,329,857 | ||||
| Street Percent of Total | 52% | ||||
| Clerk Treasurer Costs Allocated to Streets | $ 36,906.37 | $ 35,357.74 | $ 36,029.69 | $ 36,666.58 | |
| Revised Total Street Department Costs | $646,633.74 | $712,781.40 | $768,004.78 | $802,827.00 | |
| (including Clerk-Treasurer Allocation) | |||||
| Revised Expenditures Per Mile | $64,663.37 | $71,278.14 | $76,800.48 | $80,282.70 | |
| Four year average expnditures per mile | $73,256.17 | ||||
| Revised total from previous page | $589,270 | $670,993 | $720,776 | $752,560 | |
| revised with clerk treasurer | $626,176.87 | $706,350.49 | $756,805.79 | $789,227.00 | |
| revised per mile | $62,617.69 | $70,635.05 | $75,680.58 | $78,922.70 | |
| revised 4 year average | $71,964.00 |
Expenditure Definitions
| Operating Expenditure | Expense Description |
| Street- Central Garage -Operating | Routine operating costs for the street department garage, including: utilities, trash removal, cleaning, etc. |
| Street Department Personnel | The payroll costs for regular full-time and part-time street department employees. |
| Street Improvement (Chips) | Expenditures for major street improvements, primarily street repaving |
| Snow Removal - Materials | The cost of salt and sand for winter street maintenance services |
| Off-Street Parking -Non-Personnel | The cost for parking striping, and other personnel and contractual to maintain village parking lots |
| Parks/Recreation -Non-Personnel | The non-personnel costs of operating and maintaining village parks |
| Trees - Non-Personnel | The materials and contractual costs of maintaining and planting trees adjacent to village streets. |
| Total Streets - operating | The total of the above expense categories |
| Capital And Debt Service | |
| Debt Service - Street Department Truck | Cost of current principal and interest payments on street truck loans or other debt instruments |
| Transfers to Capital Projects | The transfer of amounts for future street capital projects |
| Employee Benefits | |
| State Retirement | Payments for the village portion of payments to the state retirement system for street department employees |
| Social Security (Village Share) | Payments to the Social Security Administration for retirement benefits for street department employees |
| Workers Compensation Insurance | Annual insurance payments for workers compensation |
| Unemployment Insurance | Annual payments for unemployment insurance |
| Medical Insurance (Village Share) | Payments for the village portion of payments for street department employee health insurance |
| Total Employee Benefits | The total for employee benefit items list above |
| Total Expenditures | The combined total for all expenditures listed above |
