07 Move to approve the June 2008 Financial Report as presentedCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Otiginating Department:
Presented By:
Agenda Item No.:
7-5-2008
Council Date:
Finance
Gene Anderson
7
7-14-2008
RECOMMENDED MOTION:
Move to approve the June 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:
June 2008 Financial Report
ACTION:
BUDGET INFO:
Z Financial Report Z Minute Order
Expense
$N/A
❑ Department Report ❑ Resolution
Budgeted Amt.
$N/A
❑ Presentation ❑ Ordinance
y'I'D Actual
$N/A
❑ Public Hearing ❑ Other
Acct. Name
N/A
Acct. Number
N/A
FISCAL NOTES:
REVIEWED AND APPROVED BY:
Z Administration Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire
❑ Municipal Court ❑ Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris ¢ 000056 Revised 2/04/08
City of Paris
June 2008 Financial Report-Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 0.92% behind this time last year.
2. Sales taxes are down 1.98% for the year. June collections were up 21 %
compared to June 2007 because of an audit adjustment by the State Comptroller.
The Comptroller regularly reviews the exemption claims of businesses. When
the Comptroller disallows a claimed exemption, City collections will reflect an
appropriate increase. However, sometimes businesses pay sales tax but request
the State Comptroller to render an opinion on the exemption of certain sales on
which sales tax has been collected. If the Comptroller rules in favor of the
company, the City would see an audit adjustment that decreases the City's
collections in the month that such a ruling was made. It usually takes months for
the Comptroller to review exemption claims so audit adjustments normally
come on sales which took place months in the past and not current sales.
3. Hotel tax receipts are down 6.35%.
4. Franchise fees are up 4.37% compared to last year.
5. Permits are down substantially due to the unusually large permit issued to
Kimberly Clark last year that amounted to over $45,000 in permit fees. If not
for the KC permit, overall permit fees would be up compared to last year.
6. Court fines are up 17.09% continuing the pattern of increase established last
year. Municipal Court has seen a noticeable increase in cases.
7. The Leases & Grants number also included interest earned on the General Fund.
A decrease in interest earnings accounts for most of this line item decrease.
8. EMS fees are up 10.45% on heavy call volume.
9. General Fund Miscellaneous Revenue is up 61.92°/a primarily due to receiving
$111,774 as a guarantee of construction on improvements at the site of the two
new hotels being constructed.
10. Total General Fund revenue to date is up $232,346 or 1.3% compared to last
year. General Fund expenditures are up $1,269,924 or 9.5% above where they
were at the end of June last year. The completion of June places the City 75%
through the budget year. Year to date expenditures in the General Fund are
69.88% of the General Fund budget.
11. Sewer revenue is down 2.03% 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.
12. Water revenue is up 2.26%.
13. Water & Sewer interest is down due to lower interest rates.
14. Water & Sewer Miscellaneous is up due to the increased service fees adopted as
part of the 2007 rate study.
1 O[lU057
Departmental Expenditure Summary:
At this point the City is 9 months or 75% 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 two deparhnents
whose expenditures are over 75% at this time.
1. City Council-82.78%. The overage amounts to $6,922 and consists of office supplies,
postage, public notices, auditing, utilities, associations, and minor apparatus (audio
enhancements in the Council room).
2. Accounting-77.26%. The overage amounts to $10,281 and consists primarily of
overtime, stability pay, and lease payments.
I see no reason, at this time, that the City should not finish the year within its budget
guidelines.
General comments to the City Council:
l. 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.
T UOU058
Net to Date Comparison
Descri tion
2008
2007
Net to Date
General Fund
Taxes Collected
6,427,402.18
6,487,109.44
59,707.26)
Sales Tax
4,114,901.01
4,198,013.69
83,112.68
Hotel-Motel Tax
296,401.26
316,501.20
20,099.94
Franchise Fees
2,496,450.40
2,391,843.80
104,606.60
Permits
50,882.78
88,431.42
(37,548.64)
Court Fines
343,850.42
293,646.24
50,204.18
Leases & Grants
357,338.74
435,398.47
(78,059.73)
Fees & Co ies
13,913.99
10,700.79
3,213.20
Lamar Count Fire
1,350.00
1,350.00
0.00
Street Sca e Grant
23,058.08
17,576.07
5,482.01
Sanitation Fees
992,083.46
981,511.91
10,571.55
EMS Fees
1,927,024.46
1,744,684.99
182,339.47
State Revenue
42,708.96
37,507.61
5,201.35
Miscellaneous Fees
373,360.08
230,552.08
142,808.00
Summer Proarams
81,561.63
75,113.02
6,448.61
PEDC Fund
Sales Tax 822,980.16 839,602.70 (16,622.54)
Interest Earned 10,895.04 10,458.79 436.25
Loan Pavments 398,150.00 288,000.00 110,150.00
Water & Sewer Fund
Sewer
3,550,995.08
3,624,632.62
(73,637.54)
Water
5,397,610.25
5,278,058.37
119,551.88
Cit of Irvin
40,000.00
Interest Earned
105,160.83
146,765.83
41,605.00
Miscellaneous
321,126.17
197,494.89
123,631.28
I Capital Projects Fund I I I I
Interest Earned 11,924.05 5,466.22 6,457.83 ~
~ WW&SS Rev Bond 2000 Construction
Interest Earned 73,152.11 j 20,131.75 93,283.86
June Net to Date.xls 1 7/3/2008
~ UODU5y
Net to Date Comparison
June Net to Date.xls
7/3/2008
tOOU060
Net to Date Comparison
June Net to Date.xls
7/3/2008
- 000061
Net to Date Comparison
June Net to Date.xls
7/3/2008
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