07 May 2008 Financial ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
6-4-2008
Council Date:
Finance
Gene Anderson
7•
6-9-2008
RECOMMENDED MOTION:
Move to approve the May 2008 Financial Report as presented.
POLICY ISSUE(S):
Fiscal Management.
BACKGROUND:
The Paris city charter Section 69 (3) requires the Finance Director to submit to the
Council through the City Manager a monthly statement of all receipts and disbursements.
The attached report meets that requirement.
BOARD/COMMISSION RECOMMENDATION:
EXHIBITS:
April 2008 Financial Report
ACTION:
BUDGET INFO:
M Financial Report ~ Minute Order
Expense
$N/A
❑ Department Report ❑ Resolution
Budgeted Amt.
$N/A
❑ Presentation ❑ Ordinance
y'1'D Actual
$N/A
❑ Public Hearing ❑ Other
Acct. Name
N/A
Acct. Number
N/A
FISCAL NOTES:
REVIEWED AND APPROVED BY:
E Administration Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire
❑ Municipal Court ❑ Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris - O O D U G/ Revised 2/04/08
City of Paris
May 2008 Financial Report-Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 1.1 % behind this time last year. While impossible to
know for sure, economic pressures are probably to blame for this small
variance.
2. Sales taxes are down 4.4% for the year after an especially weak November
collection. May collections were down 7.0% compared to May 2007.
3. Hotel tax receipts are down 6.3%.
4. Franchise fees are down 10.6% compared to last year because the TXU payment
was not received in May this year.
5. Permits are down at this point due to the unusually large permit issued to
Kimberly Clark last year that amounted to over $45,000 in permit fees.
6. Court fines are up 13.5% continuing the pattern of increase established last year.
7. EMS fees are up 11.0% on heavy call volume.
8. General Fund Miscellaneous Revenue is up 55.0% due to receiving $111,774 as
a guarantee of construction on improvements at the site of the two new hotels
being constructed.
9. Total General Fund revenue to date is up $199,462 compared to last year.
General Fund expenditures are up $881,246 or 7.3% above where they were at
the end of May last year. The completion of May places the City 66.66%
through the budget year. Year to date expenditures in the General Fund are
61.81 % of the General Fund budget.
10. Sewer revenue is down 2.4% due to an overall decrease in the residential winter
average. The winter average dropped from 650 cubic feet to 625 cubic feet this
past year. The winter average establishes residential sewer charges for a one
year period at a fixed amount. Thus, water sales can increase or decrease
without a corresponding increase or decrease in sewer revenue. The City went
to this flat winter average methodology some years ago to make sewer revenue
more predictable for budgeting purposes.
11. Water revenue is up 2.4%.
12. Water & Sewer Miscellaneous is up due to the increased service fees adopted as
part of the 2007 rate study.
13. Interest earned in the Water & Sewer Fund is down due to lower interest rates.
- OU0028
Departmental Expenditure Summary:
At this point the City is 8 months or 66.66% through the budget. It is important to
remember that expenditures do not occur equally through 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. There are three
departments whose expenditures are over 66.66% at this time.
1. City Council-79.78%. The overage amounts to $11,683 and consists of office
supplies, postage, public notices, auditing, utilities, and minor apparatus (audio
enhancements in the Council room).
2. Municipal Court-67.36%. The overage amounts to $1,521 and is primarily composed
of the one-time payment of longevity, media supplies, auditing, and credit card
service fees.
3. Accounting-68.05%. The overage amounts to $6,333 and consists of overtime,
stability pay, office supplies, minor apparatus, publications, associations, natural gas,
leases, electronic data processing expenses, and auditing.
Especially for those of you who are new to the Council, let me make the following 3
points about the monthly report.
1. Over 99% of all of the City operational activity takes place in the General Fund or
the Water and Sewer 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, I normally only comment on the activity of the General Fund and
Water & Sewer Fund. However, if it were needed, I would make comment on
activity in one of the other funds.
2. 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 about 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 I can't answer on the spot and possibly delaying the
Council in making a decision.
3. The activity of the Health Department and Paris Economic Development
Corporation is reflected in the monthly report. This is a result of the City
performing the bookkeeping functions for both of these groups. Both groups have
their own managing board.
000021
Net to Date Comparison
Descri tion
2008
2007
Net to Date
General Fund
Taxes Collected
6,390,528.05
6,461,774.26
71,246.21
Sales Tax
3,624,489.06
3,792,853.69
168,364.63
Hotel-Motel Tax
296,401.26
316,501.20
20,099.94
Franchise Fees
2,068,174.95
2,314,425.05
246,250.10
Permits
42,358.62
82,570.42
40,211.80
Court Fines
301,808.51
265,723.49
36,085.02
Leases & Grants
299,653.30
304,521.36
(4,868.06
Fees & Co ies
12,114.23
8,882.99
3,231.24
Lamar Count Fire
1,200.00
1,200.00
0.00
Grants & Donations
23,058.08
17,576.07
5,482.01
Sanitation Fees
881,275.28
871,540.90
9,734.38
EMS Fees
1,732,237.01
1,560,044.04
172,192.97
State Revenue
42,708.96
37,507.61
5,201.35
Miscellaneous Fees
335,798.88
216,587.80
119,211.08
Summer Proqrams
46,831.08
46,391.27
439.81
PEDC Fund
Sales Tax 724,897.77 758,570.71 (33,672.94
Interest Earned 10,491.62 9,935.92 555.70
Loan Payments 360,150.00 256,000.00 104,150.00
Water & Sewer Fund
Sewer
3,151,110.93
3,231, 533.57
(80,422.64
Water
4,779,652.54
4,665,604.79
114,047.75
Cit of Irvin
40,000.00
40,000.00
Interest Earned
89,807.68
134,623.90
(44,816.22
Miscellaneous
282,756.29
180,242.36
102,513.93
Ca ital Pro'ects Fund
Interest Earned
11,142.81
1,911.51
9,231.30
Ga ital Pro'eets F~Q' nd-Rn ues..
14,11.51
Ca italPra'"eets_i~r~
f-~~~
,
:,'038.16
.
;
,S n
' Net to'DC'"te
WW&SS Rev Bond 2000 Construction
Interest Earned
70,841.95
19,355.29
90,197.24
` ilVilU&uS Rev,$nnd 2QOO,.Cor1St.Reuet1UG5 l;
70,$4'!
_11 ,486.66 '
WW&SS:Rev B~iinsi;.2t}Ott"~c~ns~: iirid.,.Ex' e~rdi~~.
~3,16~~~~~ '
' Net taDate
3.251
6
'
May Net to Date.xls
1
6/3/2008
~
000030
Net to Date Comparison
May Net to Date.xls 2 6/3/2008
, 000031
Net to Date Comparison
May Net to Date.xls
6/3/2008
1 000032
Net to Date Comparison
May Net to Date.xls
6/3/2008
- 000033
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