07 ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
11-5-08
Council Date:
Finance
Gene Anderson
6
11-10-2008
RECOMMENDED MOTION:
Move to approve the October 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:
October 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 Z Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris
Revised 2/04/08
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City of Paris
October 2008 Financial Report Comments
Net to Date Comparison of Revenues:
1. There were no property tax collections for October 2008 because the appraisal district was
unable to mail out statements until near the end of the month due to a computer problem.
There were some tax payments made in October, but no allocation of those payments was
made to the taxing entities in October.
2. Sales tax collections were up 6.5% over last October.
3. Hotel occupancy taxes were up 26.7% over this same time last year. La Quinta has now paid the
past due second quarter 2008 taxes and related penalties. That payment will be reflected in the
November report. The tax amounted to $15,315.13 while the penalty amount was $1,531.51. La
Quinta was sent a demand letter November 3rd for the interest that had accrued on their
delinquency. The interest amount was $142.91. Third quarter 2008 taxes were due October 315`
and all hotels made a timely payment except La Quinta. They are currently delinquent on their
third quarter taxes and have incurred a S% penalty as of this date.
4. In the Water & Sewer Fund, the receipts from the City of Irving represent reimbursements under
the MOU agreement.
Departmental Expenditure Summary:
At this point the City is 1 month or 8.33% 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 and Water & Sewer Funds there are four
departments whose expenditures are over 8.339'o at this time.
1. City Council-10.76%. The overage amounts to $2,682 and consists primarily of public notices,
postage, and agenda related supplies.
2. Sanitation-11.999'0. The overage amounts to $42,319 and most of that amount was for house
demolition waste carried to the landfill. Those charges should have been charged to Community
Development and that correction will be made in November.
3. Water Billing-9.669'0. This overage amounts to $26,870 and is made up entirely of consultant
fees related to the Pat Mayse water study. Expenses for this study are run through this
department but were not specifically budgeted for so as not to artificially inflate that
department's budget. Consultant expenses will be reimbursed by the City of Irving.
4. Water Production-8.699'0. This overage amounts to $9,746 and consists mainly of general liability
insurance costs that were paid for the fourth quarter of 2008.
General Fund expenditures total 6.959'a of the budget while Water & Sewer Fund expenditures total
5.39% of the budget.
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, - T T_ _T..
General comments to the City Council:
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.
m 00001 J
Net to Date Comparison
Descri tion
October
2008
October
2007
Net to Date
General Fund
Taxes Collected
0.00
210,047.42
(210,047.42
Sales Tax
444,611.44
417,324.81
27,286.63
Hotel-Motel Tax
128,891.25
101,712.65
27,178.60
Franchise Fees
54,908.52
54,962.45
(53.93
Permits
1,542.50
2,176.50
(634.00
Court Fines
32,020.04
38,645.50
(6,625.46
Leases & Interest
6,552.05
10,650.94
(4,098.89
Fees & Copies
1,001.30
1,381.00
(379.70
Lamar Count Fire
150.00
150.00
0.00
Streetscape-TXDOT Grant
0.00
15,403.60
(15,403.60
Sanitation Fees
109,139.18
109,433.31
(294.13
EMS Fees
280,868.80
275,381.10
5,487.70
State Revenue
15,549.60
14,259.18
1,290.42
Miscellaneous Fees
10,676.61
18,719.09
(8,042.48
Summer Pro rams
1,275.30
5,772.35
4,497.05
Ger~eraf Fund T'okal Revenues
Generat Fund Totat Ex enditures `
Net to Date
' 1,CI8~',18fi.,59
1.50,0;3~92Z.
443,182.63
' 1,,276,0'~~.~J(}
1,839,815,74:.
. ' 56a;795.84
'~,88,833:31
339,446.52
1 50~6113.21
PEDC Fund
Sales Tax
88,922.28
83,464.96
5,457.32
Interest Earned
1,394.29
277.19
1,117.10
Loan Pa ments
38,000.00
44,000.00
6,000.00
PEDC Fund Total Revenues'
PEDC Fund Tatal Ex enditures
Net to Date
1~~,316.57
75s822.06
52,494.51
' 127,742,15
89,173,51
38,568,64
574.42
1;850,258.28
11°3,925.87
Water & Sewer Fund
Sewer
413,963.86
405,542.95
8,420.91
Water
709,047.29
714,205.29
(5,158.00
Cit of Irvin
43,672.84
0.00
43,672.84
Interest Earned
0.00
8,047.60
8,047.60
Miscellaneous
44,461.25
26,223.20
18,238.05
I Capital Projects Fund J I I I
Interest Earned 0.00 0.00 ~
Net to Date Comparison
October Net to Date.xls
11 /5/2008
- 000021
Net to Date Comparison
October October
Descri tion 2008 2007 Net to Date
CO Series 2002 Construction Fd
Interest Earned 0.00
Sale of Scrap Metal/Forfeited Funds 0.00
Revenue Bonds Sinkin Funds
Transfer to GO Refundin 2003 60,000.00 17,000.00 43,000.00
Interest Earned 0.00
~ Tax & Rev CO 2000 1&S Fund I I I I
Tax & Rev COs 2000 I&S 0.00 16,741.93 1 (16,741.93)1
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 0.00 13,483.33 (13,483.33)
2003 GO Refundin Bonds
Interest Earned 0.00 10,970.42 (10,970.42)
Libra Memorial Fund
Interest Earned 0.00
Memorial Donations 520.00 597.90 (77.90
ndable Fund
Interest Earned 1 0.00 1 1 0.00 1
October Net to Date.xls 3 11/5/2008
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. _ . . . . . . . . T..~_...~...-,~.7._
Net to Date Comparison
October Net to Date.xls
4
11 /5/2008
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