07 Move to approve the July 2008 Financial ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
A,genda Item No.:
8-6-2008
Council Date:
Finance
Gene Anderson
7•
8-11-2008
RECOMMENDED MOTION:
Move to approve the July 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:
July 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 ❑ Fite
❑ Municipal Court ❑ Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris " 00004s Revised 2/04/08
City of Paris
July 2008 Financial Report-Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 1.44% below this time last year.
2. Sales taxes are down 1.29% for the year.
3. Hotel tax receipts are down 3.93%. As of July 31St, La Quinta Inn was
delinquent in payment for the first quarter of 2008. However, payment was
received in the first week of August along with the appropriate penalties and
interest. As of August ls`, La Quinta Inn went delinquent on its second quarter
2008 taxes. All other hotels are current.
4. Franchise fees are up 4.39% compared to last year. All franchise payments are
current.
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 15.98% 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 9.16% on heavy call volume.
9. Total General Fund revenue to date is up $125,551 or.68% compared to last
year. General Fund expenditures are up $1,719,021 or 11.76% above where they
were at the end of July last year. The completion of July places the City 83.33%
through the budget year. Year to date expenditures in the General Fund are
78.09% of the General Fund budget. While expenditures are up over last year,
they are within the budget parameters. In the past few years, the City reduced
expenditures in order to help build up needed reserves.
10. Sewer revenue is down .73% 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 4.11%.
12. Water & Sewer interest is down due to lower interest rates.
13. Water & Sewer Miscellaneous is up due to the increased service fees adopted as
part of the 2007 rate study.
~ ~~00~9
Departmental Expenditure Summary:
At this point the City is 10 months or 83.33% 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 departments
whose expenditures are over 83.33% at this time.
1. City Council-99.29%. The overage amounts to $14,210 and consists primarily of
public notices, training, and association memberships
2. Accounting-85.15%. The overage amounts to $8,275 and consists primarily of
overtime, lease payments, and software maintenance.
I see no reason, at this time, that the City should not finish the year within its budget
guidelines for both the General Fund and Water & Sewer Fund.
General comments to the City Council:
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.
- oou~5e
Net to Date Comparison
July Net to Date
sisi2oos
- 000051
Net to Date Comparison
July Net to Date
s/s/20os
- 000052
Net to Date Comparison
July Net to Date
sisi2oos
" 000(?53
Net to Date Comparison
July Net to Date
s/s/2oos
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