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07 - Financial Reports
Itern No. 7 TO: City Council John Godwin, City Manager FROM: Gene Anderson, Finance Director SUBJECT: NOVEMBER & DECEM13ER 2017 FINANCIAL REPORTS DATE: January 13, 2018 BACKGROUND: Section 69 (3) of the Paris City Charter requires the Finance Director to submit to the City Council through the City Manager a monthly statement of all receipts and disbursements. The attached report satisfies that requirement. STATus OF ISSUE: This report updates the City Council on the ('.ity's financial activities through the month stated in the subject line. BUDGET: Not affected by this report. RECOMMENDATION: Motion to receive the monthly financial reports. City of Paris November 2017 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 8.83% more than this time last year. Current tax collections were 8.42% of the tax levy vs. 7.90% last year. 2� Sales taxes are up 1.41% from last year. 3. Hotel occupancy taxes are up 11,14% from last year. All hotels are current on their taxes. 4. Franchise fees are down 2.26% compared to last year, 5. Permit fees are up 21,89% from last year. This amounts to less than $6,000. 6. Municipal Court fines and related fees are 6,10% above last year's collections. 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is down 10.12%. 8, Sanitation fees are down 15.48%. This was expected with more of these fees going directly to the Sanitation Fund in this year's budget. 9. EMS fees are up 10.07% compared to last year. 10, Total General Fund revenues, net of any transfers, are 3.63% above last year. General Fund revenues equal 12.67% of the budget with the City being 16.66% through the budget year, 11. Total General Fund expenditures are down 3,35% compared to last year. General Fund expenditures to date equal 15.93% of budget with the City being 16.66% through the budget year. 12. Sewer revenue is down 3.91%. 13, Water, revenue is down 3.29% compared to last year. 14, Total Water & Sewer revenues, ignoring transfers, are 2.85% below last year, 15. Total Water & Sewer expenses are 9,03% above last year at this point and represent 11.05% of the total budget (11.05% adjusted for debt payments) while the City is 16.6,6% through the budget year, Departmental Expenditure Summary: At this point the City is two months or 16.66% through the budget year. It is important to remember that expenditures do riot occur equally throughout the year. For example, capital expenditures and association memberships are one time expenditures that if made early in the fiscal year can produce a distorted expenditure percentage, Within the General, Water & Sewer, and Sanitation Funds there are six departments whose expenditures are over 16.66%, 1, City Council -50,11%. The overage amounts to $27,278. This overage is due to the annual insurance payment and election related expenses, 2. Streets -17,92%. The overage amounts to $20,030 and is due to the annual insurance payment, temporary employees, and street repairs. 3. Cox Field Airport -22.36%. The overage amounts to $6,716 and is due to the annual insurance payment. 4. Library -18,26%, The overage amounts to $1.1,788 and is due to the annual ins,urance payment and the payment on the library roof, 5. General Expenses -28.11%. The overage amounts to $181,342 and is due to payments made to non -profits, the Health District, and the Lamar County Appraisal District. 6. VVaterDiistrihutiom-15.9594. The overage amounts tm$4,364and ixdue tothe annual insurance payment. General comments to the City Council: Over 99% of all of the City operational activity takes place in the General Fund, the Water & Sewer Fund, or the Sanitation Fund. The other funds are special purpose funds with limited activity and usually with legal restrictions on what their money can be spent on, For that reason, Inormally only comment nmthe activity of the General Fund, Water Q,Sewer Fund, and the Sanitation Fund. However, if circumstances merited it, 11 would make comment on activity in one ofthe other funds. I try to anticipate questions you might have about the report and comment on those points. After you receive your packet and review the monthly report, if you have questions abo,ut the report, please let the Manager know (or me if you can't reach the Manager) before the Council meeting if possible in case I have to research the answer to your question. That does not prevent you from asking the question at the meeting if you wish to make a point, but it does help prevent questions coming up that l can't answer on the spot and possibly delaying the Council [nmaking adecision. The activity of the Paris Economic Development Corporation is reflected in the monthly report. This isoresult ofthe City performing the bookkeep�ngfunctions for this agency. PEDChas its own managing board, C�itv of Paris Fu -f • General Fund: Current Prior Net Report Sort Sequence Report Group Description Year Year To Date 710 Taxes Collected 640,17122 588,187,59 51,985,63 71 Sales Tax 1,239,043.43 1,221,697.84 17,345,59 72 Hotel/lMotel Tax 182,34734 164,056.88 18,290,46 73 Franchise Fees 359,907,97 368,262.39 -8,354.42 74 Permits 33,195,03 27,232.34 5,962.69 75 Court Fines 38,743.51 36,514.78 2,228.73 77 Other Revenue 97,406.44 108,381.73 -10,975.29 78 Sanitation 58,317.80 6'9,000.73 -10,682.93 79 Ems Fees 478,853.12 435,015.50 43,837.62 Total Revenue: $ 3,127,987.86 $ 3,018,349.78 $ 109,638.08 Total Expenditures: $ 3,674,647.59 $ 3,802,346.35 $ (127,698.76) Net To Date: $ (546,65933) $ (783,996.57) $ 237,336.84 ExpendlitureS Fund Numbpr � General Fund Department Department Current Prior Current Prior Current Year Prior Year Number Name Month Actual Month Actual Year To Date Year To Date Budget Budget 0 Non -Departmental 0.00 0.00 0.00 0.00 0.00 0.00 11 City Council 13,31645 4,54179 40,861.19 30,834.25 81,530.00 76,430.00 12 City Manager 34,231.46 30,78727 56,847.04 58,569,03 392,116.100 376,383.00 13 City Attorney 23,493.77 19,771.53 37,906.65 39,623 64 347,968.00 378,928.00 1.4 Municipal Court 24,125,59 20,497M 38,987.56 38,272M 244,.555.00 232,063.00 15 City Clerk 13,581.47 12,460.51 22,328,71 23,778.72 149,045-00 143,688,00 21 Accounting & Audliting 40,414.27 3S,007.26 65,400.25 64,982.67 442,83900 425,416,00 31 Police 570,791.20 495,629,75 1,027,63536 1,039,21138 6,396,659,00 6,113,190 00 32 Fire 365,938,96 340,039.93 767,609.09 788,098.34 4,916,871.00 4,680,012.77 40 Community Developm 28,139.71 38,972 67 47,613.36 75,890.66 333,388.00 541,768.00 41 Engineering 27,932.91 23,779,42 50,472 38 43,474,97 505,066.00 492,522.00 42 Public Works 20,486.93 16,424.88 34,566.68 33,601.18 231,598.00 216,337.00 43 Parks, Recreatioll RC 75,138,44 61,259.60 2,145.84 133,951.62 1,234,015.00 1,120,324.00 44 Sanitation 0.00 242.90 0.00 1,40'9.84 0.00 OM 46 Streets & Highways 166,897.21 141,203.01 283,188.25 310,531.03 1,579,583.00 1,569,116.00 48 Traffic & Public Lightir 45,774.72 43,701.75 84,124.36 83,915.09, 564,62000 583,250.00 49 Garage 31,856.91 28,517.91 58,042.23 53,165.95 361,500.00 342,685.00 51 Paris -Lamar Co Health 0,00 0,00 0,00 0,00 MO 0.00 54 Emergency Medical Se 239,938.18 232,10516 426,94900 409,376.80 2,685,200.00 2,693,797.00 61 Cox Field Airport 4,948,36 7,501.23 26,316.49 28,210.24 117,650.00 106,9S0.00 62 Paris Band 0.00 0.00 50,36 53-23 23,050.00 23,05000 64 Library 74,70983 73,100.23 133,936.06 131,818.35 733,179.00 694,850,00 89 General Expenses 348,774.00 265,967,79 469,666.74 413,575.36 1,670,615.00 1,6'05,333,00 90 Debt 0.00 000 0.00 0.00 0.00 0.00 91 Contingency 0.00 000 000 0.00 50,00000 50,000.00 Total General Fund $2,150,,490.37 $1,891,512.42 $3,674,647.59 $3,802,346.35 $23,061,047.00, $22,466,093.77 Water Sewer Fund: Revenue Group Year Year To Date 1,389,177.42 1,436,577.26 -47,399.84 940,994.22 979,365.77 -38,371.55 95,503.95 81,125.05 14,378.90 2,425,675.59 S 2,,497,0 1,392.49) $ 1,620,347.82 $ 1,486,134,43 134,213.39 Water Sewer Other Current Prior Net, Total Revenue: Total Expenditures. Net To Date: $ 805,327.77 $ 1,010,933.65 $ (205,605.88) Expenditures Water/ Sewer Fund Fund Number 10 Water, ,& Sewer Fund Department Department Current Year Prior Year Current Year Number Name Month Month To Date 80 Warehouse 10,262.35 8,541.43 18,662M 81 W & S Niling and Collecting 1,89,820.17 170,741.05 365,877.36 82 Water Production 190,28139 188,551.95 482,715.13 83 Water Distribution 117,512,08 122,909,08 250,599.61 85 Sewer Maintenance 54,977.22 56,53462 93,790.50 86 Waste Water Treatment 191,392.85 178,070.78 354,95069 87 Lift Stations 30,929.68 25,907.23 53,851.65 Totai Water & Sewer Fund $785,177.7'4 $751,25,6.12 $1,620,347.82 Prior Year To Date 18,157.67 343,57033 410,316-48 247,494.75 102,62036 311,80&25 52,166.39 $1,486,134.43 Current Year Budget 107,284.00 2,18 7, 749.00 2,762,802,00 1,367,033.00 600,118.00 2,036,450,00 332,142.00 $9,39'3,578.00 Prior Year Budget 101,355.00 2,096,039-00 2,433,377.00 1,354,006.00 811,268.00 1,981,465-00 323,520.00 $9,101,030,00 Fund Number 2 Economic Development Ful Current Year Prior Year Net'To Date Revenue $ 248,346.02 $ 184,681.41 $ 63,664.61 Expenditure $ 1137,195.19 $ 53,862.11 $ (16,666,92) Subtotal Net To Date; $ 211,150,83 $ 130,819.30 $ 80,331.53 Fund Number 1.1 Capital Projects Fund Current Year Prior Year, Net To Date Revenue $ 743,9016.74 $ 1,207.56 $ 742,699.18 Expenditure $ 16,576.60 $ 182,487.09 $ (165,910.49) SubtotaB Net To Date: $ 727,330.14 (181,279.53) ........... $ 908,609.67 Fund Number 12 WW&SS, Rev Bond 2000, Cc Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ Subtotal Net To Date: $ $ Fund Number 13 Equipment Replacement Ft Current Year Prior Year Net To Date Revenue $ (10.01) $, 56.21 $ (66-22) Expenditure $ $ - Subtotal Net To Date: $ (10.01) $ 56.21 $ (66.22) Fund Number 14 CO 2010 Construction Funs Current Year Prior Year Net To Date Revenue 88.87 $ 171.99 $ (83,12) Expenditure $ - $ 46,1.50 $ (461,50) Subtotal Net To Date. $ 88.87 $ (289.51) $ 378.38 Fund Number 16 TWDB Loan Fund Current Year Prior, Year Net To Date Revenue 90.03 45.72 44,31 Expenditure $ - $ - $ Subtotal Net To Date: $ 90.03 $ 4S.72 $ 4431 Fund Number 17 Library Construction Fund Current Year Prior Year Net To Date Revenue $ - $ - $ Expenditure $ $ $ Subtotal Net To Date: $ $ Fund Number 38 &5 :series °97 Const Fund Current Year, Prior Year Net To Date Revenue $ $ - $ Expenditure $ $ $ Subtotal Net To Date: $ $ $ Fund Number 19 Water Revenue Const Fund Current Year Prior Year Net To Date Revenue $ - $ $ Expenditure $ $ $ - Subtotal Net To Date: $ $ $ Fund Number 20 Special Revenue Fund Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ $ Subtotal Net To Date: $ $ Fund Number 21 Child Safety Fund Current Year Prior Year Net To Date Revenue $ 4.46 $ 2.57 $ Expenditure $ 300.00 (300.00) Subtotal Net To Date: 4.46 (297.43) $ 301.89 Fund Number 22 Heailth Department Fund Current Year Prior Year Net To Date Revenue $ $ Expenditure $ Subtotal Net To Date: $ Fund Number 23 PEG Channell Fund Current Year Prior Year Net To Date Revenue $ 15,165.34 $ 14,280.19 $ 885.15 Expenditure $ Subtotal Net To Date: $ 15,165.34 $ 14,280.19 $ 885.15 Fund Number 24 Lake Crook Restoration Fui Current Year Prior Year Net To Date Revenue $ 9.71 $ 5.19 $ 4.52 Expenditure $ - $ - $ - Subtotal Net To Date: $ 9.71 $ 5.19 $ 4.52 Fund Number 25 Grant Fund Current Year Prior Year Net To Date Revenue $ 173,480.50 $ 48,577.46 $ 124,903-04 Expenditure j$ 201,346,15 $ 126,396,83 $ 74,949.32 Subtotal Net To Date: $ (27,865.65) $ (77,819.37) $ 49,953.,72 Fund Number 26 Criminal Justice Div Grant I Current Year Prior Year Net! To Date Revenue $ $ $ Expenditure $ $ $ Subtotal Net To Date: $ $ $ Fund Number 27 Water Contract Fund Current Year Prior Year Net To Date Revenue $ 2,91 736 $ 2,569.04 $ 348.72 Subtotal Net To Date: $ - $ $ $ 2,917.76 $ 2,569.04 348.72 Fund Number 30 Community DvI Block Gran Current Year Prior Year Net To Date Revenue $ 110,177.74 $ 405.71 $ 109,772.03 Expenditure $ - $ 6,871.36 $ (6,871-36) Subtotal Net To Date: $ 110,177.74 $ (6,465.65) 116,643.39 Fund Number 31 Home Buyers Asst 2009 Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Subtotal Net To Date: $ it $ Fund Number 32 Owner Occ Rehab #10010! Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ $ Subtotal Net To Date: $ $ $ Fund Number 33 Municipal Court Tech Fee Current Year Prior Year Net To Date Revenue, 1,608.29 $ 1,533.43 $ 74.86 Expenditure 586.83 $ 1,245.15 $ (658.32) Subtotal Net To Date: $ 1,021.46 $ 288.28 $ 733.18, Fund Number 34 Municipal Court Security Fr Current Year Prior Year Net To Date Revenue $ 1,27539 $ 1,188.68 86.71 Expenditure $ 944.62 $ 1,064.89 (120.27) Subtotal Net To Date: $ 330.77 123.79 $ 206.98 Fund Number 35 Municipal Court Child Safe Current Year Prior Year Net To Date Revenue $ 148.32 $ 236.88 $ (8,8.56) Expenditure $ $ - $ Subtotal Net To Date; $ 148.32 $ 236.88 $ (88.56) Fund Number 36 Municipal Court! Time Pay f Current Year Prior Year Net To Date Revenue, $ 317.31 $ 259.31 $ 58.00 Expenditure $ - $ 150.00 $ (150m) ............... Subtotal Net To Date: 317.31 $ 109.31 $ 208. 1 00 Fund Number 37 police Conf Fds-Gambling Current Year Prior Year Net To Date Revenue $ 12.87 $ 6.89 $ 5.98 Expenditure $ - $ Subtotal Net To Date: $ 12.87 $, 6.89 $ 5`98 Fund Number 38 Police Judicial Forfeitures Current Year Prior Year Net To Date, Revenue $ 2,564.86 $ 11,999.36 $ (9,434.50) Expenditure 112.35 $ 4,158.00 $ (4,045.65) Subtotal Net To Date: 2,452.51 7,841.36 $ (5,388.85) Fund Number 39 Equitable Sharing Forfeitul Current Year Prior Year Net To Date Revenue $ 182.15 $ 232.89 $ (50.74) Expenditure $ 4 1 385M $ 16,308.23 $ (11,92121) Subtotal Net To Date.- $ (4,202.87) $ (16,075.34) $ 11,872.47 Fund Number 40 City of Paris CO"93 Const F Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ $ Subtotal Net To Date: $ $ $ Fund Number 41 Tax & Rev CO, 2000 Const F Current Year, Prior Year Net To Date Revenue, $— - $ $ Expenditure $ $ Subtotal Net To Date: $ $ $ Fund Number 42 CO Series 2002 Constructi( Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ $1 -- Subtotal Net To, Date: $ $ Fund Number 43 GO Bonds 2013 Constructi( Current Year Prior Year, Net To Date Revenue $ --15,79615 $ 34,940.99 $ (19,144.74) Expenditure $ 1,129,057.71 $ 1,251,279.72 $ (122,222.011) SubtoU Net To Date: $ (1,113,261.46) $ (1,216,338.73) $ 103,077.27 IFund', Number 45 Land Fill Current Year Prior Year Net To Date Revenue $ 187,673.79 $ 174,738.07 $ 12,935.72 Expenditure $ 140,168.72 $ 175,223.75 $ (35,055.03) Subtotal Net To Date: $ 47,505.07 $ (485.68) $ 47,990-75 Fund Number so Revenue Bonds Sinking Ful Current Year Prior Year Net To Date Revenue $ 60,271,81 57,80518 2,466.53 Expenditure $ - $ - Subtotal Net To Date: $ 60,271.81 $ 57,805.28 2,466.53 Fund Number 51 Tx&RevCOs 2013 (TWDS) I Current Year Prior Year Net! To Date Revenue $ 30,225.56 $ 44,151.26 $ (13,925.70) Expenditure $ - $ - $ Subtotal Net To Date: 30,"22'5.56 $ 44,151.26, $ (13,9'25.70) Fund Number 52 2012 GO Refunding Bond I Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ Subtotal Net To Date: $ $ Fund Number 53 Tax & Rev CO 2010 I&S Fui Current Year Prior Year Net To Date Revenue $ 18,777.01 $ 25,,623.79 $ (6,846.78) Expenditure $ - $ — - $ — - Subtotal Net To Date: $ 18,777.01 25,623.79 $ (6,846J8) Fund Number 54 City of Paris CO "93 I&S leu i Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ Subtotal Net To Date: $ $ $ Fund Number 55 Tax & Rev CO 2000 I&S Ful Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ Subtotal Net To Date: $ Fund Number 56 Tax & Rev CO 2002 I&S Fuii Current Year Prior Year Net To Date Revenue $ - $ $ Expenditure $ - $ $ Subtotal Net To Date: $ - $ Fund Number 57 Con,tractuall Oblig I&S Func Current Year Prior, Year Net! To Date Expenditure $ $ Subtotal Net To Date: $ Fund Number 58 2003 GO Refunding Bonds Current Year Prior Year Net To Date Revenue $ .... .... .... .. $ Expenditure $ $ $ SubtotaR Net To, Date: $ $ Fund Number 59 2010,GO/4Y &S Refunding I Current Year Prior Year, Net To Date Revenue $ 164,471.04 $ 197,854.71 $ (33,383.67) Expenditure - $ - Subtotat Net To Date: 164,47104 197,354.71 $ (33,383.67) Fund Number 60 Refunding Bonds 2012 Current Year Prior Year Net To Date, Revenue $ 36,190.67 $ 34,428.11 $ 1,762.56 Expenditure ::$ �50000 �$�-= 50�000 Subtotal Net To Date: $ 3;5,690.671 $ 34,428,11 $ 1,26156 Fund Number 61 linterlocal Coop Agreemeni Current Year Prior Year Net To Date Revenue $ 8,481.48 8,367-79 $ 113.69 Expenditure $ - $ - $ Subtotal Net To Date: $ 8,481-48 $ 8,367.79 $ 11169 Fund Number 62 G 0 Bonds 2013 I&S Fund Current Year Prior Year Net To Date Revenue 302,217.88 441,702,97 $ (139,485.09) Expenditure $ - $ Subtotal Net To Date: 302,217.88 $ 441,702.97 (139,,485.09) Fund Number 63 CO Bonds - 2016 Current Year Prior Year Net To Date Revenue $ 221,339.35 $ $ 221,339.35 Expenditure $ - $ - $ Subtotal Net To Date: 22.1,339.35 $ - $ 221,33935 Fund Number 70 Employees insurance Fund Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Subtotal Net To Date: $ $ $ Fund Number 71 Insurance Claims Fund Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Subtotal Net To Date: $ $ $ Fund Number 72 Library Memorial Fund Current Year Prior Year Net To Date Revenue $ 177.0'5 $ 374.89 (197.84) Expenditure $ - $ 238.68 $ (238.68) Subtotal Net To Date: $ 177.05 $ 136.21 $ 40.84 Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal 73 3 A Love Trust Fund Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Net To Date: $ $ $ 74 3 P Poteet Trust Fund Current Year Prior Year Net To Date Revenue $ Expenditure $ Net To Date: $ $ $ 75 Wilbor Deshong Trust Func Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ Net To Date: $ $ 76 Gibbs Library Fund Current Year Prior Year Net To Date Revenue $1 - $ Expenditure $ w $ Net To Date: $ $ $ 77 W B & Kathryn Vaughan M4 Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ Net To Date: $ 78 Malone H Love Memorial Ft current Year Prior, Year Net To Date Revenue $ $ Expenditure $ Net To Date: $ $ Fund Number 79 Subtotal Fund Number so Subtotal Library Expendable Fund Current Year Prior Year Net To Date Revenue $ 207.60 $ 110.40 $ 97.20 Expenditure $ $ - Net To Date: $ 207.60 $ 110.40 $ 97.20 Library permanent Fund Current Year Prior Year Net To Date Revenue $ 1.48 $ 0.79 0.69 Expenditure $ - Net To Date: $ 1.48 0.79 $ O.69 City of Paris December 2017 Financial Report Comments Net to Date Comparison of Revenues: 1, The operations and maintenance property tax and related collections are 8.,64% less than this time last year. Current tax collections are 26.36%© of the tax levy vs, 30.11% last year. 2, Sales taxes are up 1.39% from last year. 3. Hotel occupancy taxes are up 10.62% from last year. All hotels are current on their taxes, 4, Franchise fees are down 3,35% compared to last year. 5. Permit fees are up 105.10% from last year. This amounts $35,779, 6. Municipal Court fines and related fees are 6.20% below last year's collections. 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is up 24.69%. & Sanitation fees are down 15,46%. This was expected with more of these fees going directly to the Sanitation Fund in this year's budget, 9. EMS fees are up 2.497% compared to last year, 10. Total General Fund revenues, net of any transfers, are 1.86% below last year, General Fund revenues equal 24.56% of the budget with the City being 25,00% through the budget year. 11. Total General Fund expenditures are down 5,56% compared to last year. General Fund expenditures to date equal 22.59% of budget with the City being 25.00% through the budget year, 12. Sewer revenue is down 1.17%, 13, Water revenue is down 2.01% compared to last year. 14. Total Water & Sewer revenues, ignoring transfers, are 1.23% below last year. 15. Total Water & Sewer expenses are 8.09% above last year at this point and represent 17.26% of the total budget (31.15% adjusted for debt payments) while the City is 25.00% through the budget year. Departmental Expenditure Summary: At this point the City is three months or 25.00% through the budget year. It is important to remember that expenditures do not occur equally throughout the year. For example, capital expenditures and association memberships are one time expenditures that if made early in the fiscal year can produce a distorted expenditure percentage. Within the General, Water & Sewer, and Sanitation Funds there are seven departments whose expenditures are over 25.001%. L City Council -60.35%. The overage, amounts to $28,820. This overage is due to the annual insurance payment, election related expenses, updating ordinance book, replacing restrooms' water heater, and building maintenance. 2. Community Development -26.31%. The overage amounts to $4,368 and is due to travel expenses and utility costs. 3. Cox Field Airport -29,59%. The overage amounts to $5,411 and is due to the annual insurance payment. 4. General Expenses -31.99%. The overage amounts to $116,901 and is due, to paymentsmade to non -profits, the Health District, and the Lainnar County Appraisal District. 5, Warehouse -26,27%, The overage amounts to $1,549 and is due to the annual ins,urance payment and payment of leave time due a retiring employee. 16. Water Treatment Plant -26.87%. The overage amounts to $58,741 and is due to work on water storage tanks, pumps, and the purchase ofaveMic�p. 7. Water Distribution -26.00%. The overage amounts to $ 14,885 and is due to the annual insurance payment and purchase mfatrailer and spreader. General comments to the City Councik over 99% of all of the City operational activity takes place in the General Fund, the Water & Sewer Fund, or the Sanitation Fund. The other funds are special purpose funds with limited activity and usually with legal restrictions on what their money can be spent on, For that reason, | normally only comment on the activity mfthe General Fund, VVaterX' Sewer Fund, and the Sanitation Fund. However, if circumstances merited it, | would make comment on activity in one Vfthe other funds. I try to anticipate questions you might have about the report and comment on those points. After you receive your packet and review the monthly report, if you have q luestionsa bout the report, please let the Manager know (or me if you can't reach the Manager) before the Council meeting if possible in case | have to research the answer to your quesfion. That does not prevent you from asking the question at the meeting if you wish to make a point, but it does help prevent questions coming up that | can't answer on the spot and possibly delaying the Council inmaking adecision. The activity of the Paris Economic Development Corporation is reflected in the monthly report. This is a result of the City performing the bookkee�ing functions for this agency. P,EDC has its own managing board. Citv of Paris Fu-f�d Inta-u-, ftip.-Fuikf General Fund: Current Prior Net Report Sort Sequence Report Group Description Year Year To Date 70 Taxes Collected 1,959,502,34 2,144,911-92 -185,409,58 71 Sales Tax 1,798,455,59 1,773,792A9 24,663,10 72 Hotel/Motel Tax 182,347.34 164,832.85 17,514.,49 73 Franchise Fees 835,798.73 864,854.04 -29,055.31 74 Permits 69,819.07 34,040.01 35,779.06 75 Court Fines 52,399.14 55,863.16 -3,464,02 77 Other Revenue 150,027.43 120,316.30 29,711,13 78 Sanitation 87,377.57 103,360.36 -15,982-79 -79 Ems Fees 655,103.55 639,147.67 15 955 88 Total Revenue. Total Expenditures. Net To Date. 5,790,830.76 $ 5,901,118.80 $ (110,288.04) $ 5,,211,164.86 579,665.90 5,518,503.73 382,6,15.07 $ $ (3017,338.87) 197,050.83 Expenditures FlndNurnher Department Niumber TotaR i General Fund Department Current Name Month, Actual 0 Non -Departmental 0,00 11 City Council 8,342.17 12 City Manager 27,446.70 13 City Attorney 21,289.66 14 Municipal Court 16,801.91 15 City Clerk 11,668.89 21 Accounting & Auditing 35,839.80 31 Police 450,617.95 32 Fire 316,947,96 49 Community Developm 40,102.01 41 Engineering 30,052A.1 42 Public Works 17,371.04 43 Parks,Recreation,& RC 58,681-62 44 Sanitation 229.36 46 Street$ & Highways 87,687,48 48 Traffic & Public Lightit 56,889.58 49 Garage 24,408,23 51. Paris -Lamar Co Health UO 54 Emergency Medical Se 215,878n20 61 Cox Field Airport 8,507.17 62 Paris Band 0.00 64 Library 42,866.76 89 General Expenses 64,888.37 90 Debt 0.00 91 Contingency 0.00 General Fund $1,536,517.27 Prior Month Actual OM 4,511,53 27,355.54 22,715.57 15,344.65 9,847,26 39,041,14 539,016,23 342,154.59 31,903-36 24,227.31 16,587,49 53,411.92 9834 156,981.52 41,501,06 23,754.48 80.00 199,5101.74 6,903.10 0,00 44,847.65 116,374.90 0.00 000 $1,716,157.38 Current Year To Date 0.00 49,203-35 84,293,74 59,196-31 55,789A7 33,997.50 101,24005 1,478,253 31 1,084,557 05 87,71S37 80,524,79 51,937.72 60,827.46 229-36 370,875.73 141,013,94 82,45046 0.00 642,827.20 34,82166 50.36 176,802.82 534,555.11 0,00 0.,00 $5,211,164.86 Prior Year To Date 0,00 35,345.78 85,924.57 62,339.21 53,617.45 33,625.98 104,023.81 1,578,227,81 1,130, 7.5'2, 93 107,792 02 67,702.28 50,188.67 187,363.54 1,508.18 467,51.2.55 125,416.15 76,920,43 80.00 608,878.54 :35,113.:34 53.23 176,666.00 529,951.26 0.00 0.00 $5,518,503.73 Current Year Budget 0.00 81,530.00 392,116.00 347,96&00 244,555.00 149,04SOO 442,839.00 6,396,659.00 4,916,871.00 333,38&00 505,066.00 231,598,00 1,234,015.00 0,00 1,579,5233.00 564,620.00 361,500.00 0.00 2,685,200.00 117,650.00 23,050,00 733,179.00 1,670,615.00 0.00 50,000,00 $23,061,047.00 Prior Year Budget 0.00 76,430,00 376,383.00 378,928-00 232,063.00 143,688.00 425,416.00 6,113,190,00 4,680,01.2.7"7 541,768.00 492,522.00 216,337,00 1,120,324.00 0,00 1,569,11E00 583,250.00 342,686.00 0.00 2,643,797.00 1,06,95000 23,050,00 694,850.00 1,1505,333.00 0.00 50,000m $22,466,093.77 Other Sewer Water Waiter Sewer Fund: Revenue Group Water Sewer Other Total Revenue: Total Expenditures: Net To Crate: Current Prior Net Year Year To Date 2,035,140,95 2,076,886.52 -41,745.57 1,421,664.42 1,488,509.16 -16,844.74 143,986.12 130,479.91 13,506,21 5 3,600,791.41 3,645,875.59 (45,084,10) 2,529,732.69 2,340,248.69 $ 189,484.00 1,071,058.80 1,305,626.90 $ (234,568.10) 0.00 500,000.00 1,000,000.00 1,500,000,00 2,000,000.00 2,500,000.00 M Prior Year IN Current Year Expenditures Water / Sewer Fund Fund NUMb, 10 Water & Sewer Fund Department Department Current Year Prior Year Current Year Prior Year, Current Year Prior Year Number Name Month Month To Date To Date Budget Budget 90 Warehouse 11,727.44 8,41.5.45 30,390.32 26,573.12 107,284,00 101,355.00 81 W & S Bilfing and Coflecting 184,544,68 183,104,20 550,422,04 526,67433 2,1,87,749.00 2,096,039.00 82 Water Production 360,728.25 232,494 26 843,443.38 642,81064 2,762,802.00 2,433,377,00 83 Water Distribution 133,786,64 135,143.32 384,386,25 382,638.07 1,367,033.00 1,354,006 00 85 Sewer Maintenance 52,467.24 35,422,68 146,257.74 138,043.04 600,118,00 811,268.00 96 Waste Water Treatment 143,661,40 231,687,33 498,512.09 543,49558 2,036,450.00 1,981,465.00 87 Lift Stations 22,469.22 27,84712 76,320.87 80,013.51 332,142,00 323,520.00 Total Water & Sewer Fund $909,38,4.87 $854,114.26 $2,529,732.69 $2,340,248.69 $9,393,57&00 $9,101,030.00 Fund Number 2 Economic Development Ful Current Year Prior Year Net To Date Revenue $ 360,514,24 $ 265,290.02 $ 95,224.22 Expenditure $ 90,522.41 $ 86,231.20 $ 4,291.21 Subtotal Net To Date: 269,991.83 179,058.,82 90,933.01 Fund Number 11 Capital Projects Fund Current Year Prior Year Net To Date Revenue $ 745,415.47 1,896.65 $ 743,518.92 Expenditure, $ 18,016.21 334,984.21 $ (316,968.00) Subtotal Net To Date., $ 727,399.26 (333,087.66) $ 1,060,486.92 Fund Number 12 WW&SS Rev Rond 2000 Cc Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ $ Subtotal Net To Date: $ $ $ Fund Number 13 Equipment Replacement Ft Current Year Prior Year Net To, Date Revenue $ 6.20 $ 138.,98 (132.78) Expenditure $ Subtotal Net To Date: 6.20 $ 138.98 $ (132.78) Fund Number 14 CO 2010 Construction Func Current Year Prior Year Net To Date Revenue $ 139.20 29919 $ (160.09) Expenditure $ .. .... . . .... ...... - $ . . ......... 461.50 $ (461.50) Subtotal Net To Date: $ 13910 $ (162.21) 301.41 Fund Number 16 TWDB Loan Fund Current Year Prior Year Net To Date Revenue $ 147.02 $ 7"9.56 $ 61.46 Expenditure $ - $ - Subtotal Net To Date,: $ 141.02 $ 79.56 61.46 Fund Number 17 Library Construction Fund Current Year Prior Year Net To Date Revenue Expenditure $ Subtotal Net To Date: $ $ $ Fund Number 18'W &y Series '97'Const Fund Current Year Prior Year Net To Date Revenue $ - $ Expenditure $ $1 1 - Subtotal Net To Date: $ $ Fund Number 19 Water Revenue Const Fund Current Year Prior Year, Net To Date Revenue $ $ $ Expenditure $ $ $ SubtoW Net To Date: $ $ $ Fund Number 20 Special Revenue Fund Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ Subtotal INet'To Date: $ $ $ Fund Number 21 Child Safety Fund Current Year Prior Year Net To Date Revenue 6.98 $ 3.98 $ 3.010 Expenditure 600.00 $ (600.00) Subtotal Net To Date: 6.98 $ (596.02) $ 60100 Fund Number 22 Health Department Fund Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ $ Subtotal Net To Date: $ $ $ Fund Number 2,3 PEG Channel Fund Current Year Prior Year Net To Date Revenue $ 16,034.69 $ 13,631.66 2,403.03 Expenditure ---------- $ - $ - $ Subtotal Net To Date: $ 16,034.69 13,631.66 $ 2,403.03 Fund Number 24 Lake Crook Restoration Fui Current Year Prior Year Net To Date Revenue $ 1511 $ 9.04 $ 6.17 Expenditure $ - $ - $ Subtotal Net To Date: # 715.21 $ 9M4 $ 6.17 Fund Number 25 Grant Fund Current Year Prior Year Net To Date Revenue $ 173,480.50 $ 92,213.46 $ 81,267.04 Expenditure $ 219,491.32 $ 165,554.03 $ 53,937.29 Subtotal Net To Date: (46,010.82) $ (73,340.57) $ 27,329.75 Fund Number 26 Criminal Justice Div Grant I Current Year Prior Year Net To Date Revenue Expenditure subtotal Net To Date: $ Fund Number 27 Water Contract! Fund Current Year Prior Year Net To Date Revenue $ 4,73017 $ 3,8,40.63 $ 889.54 Subtotal Net To Date: $ - $ - $ $ 4,730.17 $ 3,840.63 $ 889.54 Fund Number 30, Community DvI Block Gran Current Year Prior Year Net To Date Revenue $ 110,463.95 $ 604.89 $ 109,859.06 Expenditure $ $ 13,237.50 $ (13,237.50) Subtotal Net To Date: $ 110,463.95 $ (12,632.61) $ 123,096.56 Fund Number 31 Home Buyers Asst 2009 Current Year Prior Year Net To Date Revenue $ - $ $ Expenditure $ - $ $ 11 Subtotal Net To Date, $ - $ $ Fund Number 32 Owner Occ Rehab #10010! Current Year Prior Year Net To Date Revenue $ Expenditure, Subtotal) Net To Date!. $ Fund Number 33 Municipal Court Tech Fee Current Year Prior Year Net To Date Revenue $ 2,240.37 $ 2,192.09 $ 48.28 Expenditure $ 624,20 $ 1,278.23 $ (654-03) Subtotal Net To Date: $ 1,616.17 $ 913.86 $ 702.31 Fund Number 34 Municipal Court Security F( Current Year Prior Year Net To Date Revenue $ 1,787.82 $ 1,710.71 $ 77.11 Expenditure $ 1,391-62 $ 1,534.45 ....... ......... $ (142.83) Subtotal Net To Date: $ 396.20 $ 176.26 $ 219.94 Fund IN>umber 35 Municipal Court Child Safe Current Year Prior, Year Net To Date Revenue $ 222.35 $ 247.35 $ (25.00) Expenditure $ $ 4,626.00, $ (4,626.00) Subtotal Net To Date: $ 222,35 $ (4,378.65) $ 4,601.00 Fund Number 36 Municipal Court Time Pay F Current! Year Prior Year Net To Date Revenue $ 482.17 $ 394.87 $ 87.30 Expenditure $ - $ 1,652.20 $ (1,652.20) Subtotal Net To Date: $ 482.17 $ (1,257,33) 1,739.50 Fund Number 37 Police Conf Fds-Gambling Current Year Prior Year Net To Date Revenue 20.16 11.99 8.17 Expenditure $ - $ - $ - Subtotal Net To Date: $ 20.16 $ 11.99 $ --8.17 Fund Number 38 Police Judicial Forfeitures Current Year Prior Year Net To Date Revenue .$ 3,592.57 $ 12,014,19 $ (8,421.62) Expenditure $ 112.35 $ 7,961.50 $ (7,849.15) Subtotal Net To Date: $ 3,480.,22 $ 4,052.69 $ (572.47) Fund Number 39 Equitable Sharing Forfeitut Current Year Prior Year Net To Date Revenue, .$ 281.02 $ 399-87 $ (118,85) Expenditure $ 4,385.02 $ 16,308.23 $ (11,923.21), SubtotaN Net To Date: $ (4,104.00,) $ (15,908,36) $ 11,804.36 Fund Number 40 City of Paris 00'93 Const F Current Year Prior Year Net To Date Revenue $1 - $ $ Expenditure $ $ $ Subtotal Net To Date: $ Fund Number 41 Tax & Rev CO 2000 Const I Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ - Subtotal Net To Date: $ $ Fund Number 42 CO Series 2002 Construictic Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ Subtotal Net To Date: $ $ $ Fund Number 43 GO Bonds 2013 Constructit Current Year Prior Year Net'To Date Revenue 49,576.78 $ 37,437.51 $ 12,139.27 Expenditure $ 2,162,080.24 $ 2,300,438.00 $ (138,357.76) Subtotal Net To Date: $ (2,112,503.46) $ (2,263,000A9) $ 150,497.03 Fund Number 45 Land Fill Current Year Prior Year Net To Date Revenue $ 280,180.20 $ 261,010.80 $ 19,169.40 Expenditure $ 218,535!59 $ 240,920.85 $ (22,383,26) Subtotal Net To Date: $ 64,642.61 $ 20'�089.95 41,552.66 Fund Number SO Revenue Bonds Sinking Ful Current Year Prior Year Net To Date Revenue $ 90,559.75 84,651.51 5,908.24 Expenditure Subtotal Net To Date: $ 90,559.75 84,651.51 5,908.,24 Fund Number 51, Tx&ReYCOs 2013 (TWDB) I Current Year Prior Year Net'To Date Revenue $ 45,372.63 $ 54,275.73 (8,903,.10) Expenditure $ 9,773.25 $ 9,773,25 $ Subtotal Net To Date: $ 35,599.38 $ 44,502.48 $ (8,903,10) Fund Number 52 2012 GO Refunding Bond I Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Subtotal Net To Date: $ $ Fund Number 53 Tax & Rev CO 2010 I&S Fu Current Year Prior Year Net To Date Revenue $ 57,230.96 $ 100,072.03 $ (42,841.07) Expenditure $ 176,858.13 $ 174,295.63 $ 2,562.50 Subtotal Net To Date: $ (119,627.17) (74,223.60) $ (45,403.57) Fund Number• 54 City of Paris CO ''93 I&S, Fm Current Year, Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Subtotal Net To Date: $ Fund Number 55 Tax & Rev CO 2000 I&S Fui Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ - Subtotal Net To Date: $ $ $ Fund Number 56 Tax & Rev CO 2002 I&S Fui Current Year Prior Year Net To Date Revenue $ $ $ - Expenditure $ $ $ Subtotal Net To Date: $ $ $ Fund Rumber S7 Contractual Oblig I&S Func Current Year Prior Year Net To Date Expenditure $ 307,456.97 $ $ Subtotal Net To Date, 467,862,50 $ $ Subtotal Net To Date: (160,405.53) $ (55,782,28) (104,623,25) Fund Number 58 2003 GO Refunding Bonds Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Subtotal Net To Date- $ $ Fund Number 59 2010 GO/W&S Refunding I Current Year Prior Year Net To Date Revenue $ 307,456.97 $ 412,830.22 $ (105,373.25) Expenditure 467,862,50 $ 468,612.50 $ (7'50.00) Subtotal Net To Date: (160,405.53) $ (55,782,28) (104,623,25) Fund Number 60 Refundings Bonds 2012 Current Year Prior Year Net To Date Revenue $ 108,824.83 $ 126,281.26 $ (17,466.43) Expenditure $ 387,825.00 $ 381,375.00 $ 6,450.00 Subtotal Net To Date: $ (279,010.17) $ (255,09174) $ (23,916.43) Fund Number 61 Interlocal Coop Agreement Current Year Prior Year Net To Date Revenue Revenue $ 26,266.94 29,654.69 (3,387.75) Expenditure Expenditure $ - $ Subtotal Net To Date: 26,266,94 $ 29,654.69 $ (3,387,75) Fund Number 62 6 0 Bonds 2013 I&S Fund Current Year Prior Year Net To Date Revenue Revenue 452,217,88, $ 591,702.97 $ (139,485.09) Expenditure Expenditure 1,473,987.50 $ 1,489,487.50 $ (15,500.00) Subtotal Net To Date: $ (1,021,769.62) $ (897,784.53) (123,985,09) Fund INumber 63 CO Bonds - 2016 Current Year Prior Year Net To Date Revenue $ 281,492,25 $ 27,282.01 $ 259,210.24 Expenditure $ 514,327.50 $ - $ 514,317.50 Subtrotal Net To Date: $ (232,825.25) 22,282.01 $ (255,107,26) Fund Number 70 Employees Insurance Fund Current Year Prior Year Net To Date Revenue $ - $ Expenditure $ Subtotal Net To Date: $ $ $ Fund Number 71 Insurance Claims Fund Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ Subtotal Net To Date: $ $ Fund Number 72 Library Memorial Fund Current Year Prior Year Net To Date Revenue $ 457,19 $ 477.97 $ (20.78) Expenditure $ 21.40 $ 357.39 (335.99) Subtotal Net To Date: $ 435,79 $ 120.58 315.21 Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal Fund Number Subtotal 73 3 A Love Trust Fund Current Year Prior Year Net To Date Revenue $ $ Expenditure $ Net To Date: $ $ $ 74 3 P Poteet Trust Fund Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Net To Date: $ $ $ - 75 Wilbo,r Deshong Trust Func Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ $ Net To Date: $ $ $ 76 Gibbs lLibrary Fund Current Year, Prior Year Net To Date Revenue $ $ - $ Expenditure $ $ $ Net To Date: $ $ $ 77 W B & Kathryn Vaughan Mi Current Year Prior Year Net To Date Revenue $ $ Expenditure $ $ Net To Date: $ $ $ 78 IMahone H Love Memorial Fa Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ Net To Date: $ t $ Fund Number 79 Library Expendable Fund Current Year Prior Year Net To Date Revenue $ 325.19 192.11 133.08 Expenditure $ $ $ - Subtotal Net To Date: $ 325.19 $ 192.11 $ 133.08 Fund Number RSD Library Permanent Fund Current Year Prior, Year Net To Date Revenue $ 2.32 $ 1.38 $ 0.94 Expenditure $ - $ - $ - Subtnota' Net To Date: $ 2.32 $ 1.38 $ 0.94