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10 September Financial ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originating Department: Presented By: Agenda Item No.: 10-20-08 Council Date: Finance Gene Anderson 10. 1 U-27-2008 RECOMMENDED MOTION: Move to approve the September 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: August 2008 Financial Report ACTION: BUDGET INFO: 0 Financial Report ~ Minute Order Expense $N/A ❑ Department Report ❑ Resolution Budgeted Amt. $N/A ❑ Presentation ❑ Ordinance Y7'D Actual $N/A ❑ Public Hearing ❑ Other Acct. Name N/A Acct. Number N/A FISCAL NOTES: REVIEWED AND APPROVED BY: [Ng Administration N City Clerk ❑ Community Development ❑ EMS/IT N Finance ❑ Fire ❑ Municipal Court ❑ Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris Revised 2/04/08 - (]00019 City of Paris September 2008 Financial Report-Comments Net to Date Comparison of Revenues: 1. Property tax collections were down .7% for the year. The collection rate on current taxes was 98.28% for the year. 2. Sales taxes were up 2.5% for the year. 3. Hotel tax receipts were down 3.4% for the year because one local hotel has failed to pay in a timely manner. La Quinta is approaching the 3 month delinquent mark in payment of their occupancy tax for the quarter ending 6-30- 2008. As you recall they were over two months delinquent in paying the taxes due on the quarter ending 3-31-2008. I have contacted them by mail and phone concerning their delinquency. 4. Franchise fees were up 5.7% compared to last year. 5. Permits ended down 4.8% which is a modest decrease when considering the unusually large permit issued to Kimberly Clark last year that amounted to over $45,000 in permit fees. 6. Court fines were up 11.7% for the year on an increased volume of cases. 7. The Leases & Grants number also includes interest earned on the General Fund. A decrease in interest earnings accounts for this line item decrease of 21.5% Because all grants have been moved to the Grant Fund, this line title will be "Leases & Interest" beginning in October 2008. 8. Sanitation fees were up .9% for the year. 9. EMS fees were up 7.8% on heavy call volume in 2007-08. 10. Summer Program fees were up 25.9% for the year. 11. Total General Fund revenue for the year was up 1.8% or $388,786. The largest dollar revenue increases were in sales taxes, franchise taxes, and EMS fees. General Fund revenues were 105.1 % of the budgeted revenue amount. General Fund expenditures were up $1,557,125 or 8.4% for the year. Expenditures in the General Fund were 95.84% of the budgeted amount. For the year, General Fund revenues exceeded General Fund expenditures by $1,273,698. 12. Sewer revenue was up a modest .29% for the year. 13. Water revenue was up 5.4% for the year. 14. Water & Sewer interest is down due to lower interest rates. 15. Water & Sewer Miscellaneous is up primarily due to the increased service fees adopted as part of the 2007 rate study. However, I wish to make special commendation to Water Billing Office Manager Stephanie Fouse and her staff who over the last two fiscal years have reduced water account charge offs from $83,441 to $35,478. Their diligence in looking out for the City's best interest is exemplary and contributed to the net increase in this revenue area. 16. Total Water & Sewer revenue was up 5.0% or $632,680 for the year. Total Water and Sewer expenditures were up 11.5% or $902,849 for the year. Water & Sewer revenues exceeded Water & Sewer expenditures by $588,310.91 for the fiscal yeaz. - OIIUO2U Departmental Expenditure Summary: Despite our budget amendment efforts in September, two departments exceeded their 2007-08 budgets. 1. Cox Field Airport expenditures were $7,545.77 (5.1 over budget. 2. Water Billing Department expenditures were $6,775.93 (.41%) over budget. 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. - UOU02-'L Net to Date Comparison Description 2008 2007 Net to Date General Fund Taxes Collected 6,575,419.24 6,623,080.30 -47,661.06 Sales Tax 5,750,173.54 5,606,616.21 143,557.33 Hotel-Motel Tax 412,448.41 426,980.51 -14,532.10 Franchise Fees 3,248,213.57 3,070,929.19 177,284.38 Permits 101,776.20 106,997.07 -5,220.87 Court Fines 443,880.67 397,068.96 46,811.71 Leases & Grants 502,057.08 639,996.07 -137,938.99 Fees & Co ies 17,929.33 15,792.35 2,136.98 Lamar Count Fire 1,800.00 1,800.00 0.00 Grants & Donations 23,058.08 17,576.07 5,482.01 Sanitation Fees 1,321,811.36 1,308,980.23 12,831.13 EMS Fees 2,403,382.43 2,229,307.83 174,074.60 State Revenue 57,230.46 50,631.85 6,598.61 Miscellaneous Fees 320,493.00 324,776.35 -4,283.35 Summer Programs 143,797.11 114,150.75 29,646.36 PEDC Fund Sales Tax 1,150,034.65 1,121,323.19 28,711.46 interest Earned 102,072.90 13,115.95 88,956.95 Loan Pa ments 512,150.00 634,000.00 -121,850.00 Water & Sewer Fund Sewer 4,815,738.06 4,801,717.67 14,020.39 Water 7,728,938.87 7,331,679.50 397,259.37 Cit of Irvin 97,615.80 Interest Earned 139,171.00 190,734.12 -51,563.12 Miscellaneous 446,224.86 270,876.46 175,348.40 Fund I Interest Earned 1 17,223.051 118,228.76 -101,005.71 ~ WW&SS Rev Bond 2000 Construction I I I I ~ Interest Earned 83,595.861 19,828.50 103,424.36 September Net to Date.xlsx 1 10/17/2008 . 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