23 Fiscal ManagementCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submitxal Date:
Originating Department:
Presented By:
Agenda Item No.:
02/ 13/09
Council Date:
Finance
Gene Anderson
23.
02/23/09
RECOMMENDED MOTION:
Move to approve the January 2009 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:
January 2009 Financial Report
AC'I'ION:
BUDGET INFO:
Z Financial Report
Z Minute Order
Expense
$N/A
❑ Departrnent Report
❑ Resolution
Budgeted Amt
$N/A
❑ Presentation ❑ Otdinance
y'rD Actual
$N/A
P
H
bli
i
h
❑
u
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ear
ng ❑ Ot
er
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
City of Paris
January 2009 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 2.2% behind this point last year.
2. Sales tax collections are 14.94% above last year's collections to date. Sales tax remittances to
the City from the State reflect sales from two months earlier. So, January collections reflect
November sales.
3. Hotel occupancy taxes stand 20.60% over this same time last year. All hotel taxes are current
except for La Quinta which is now delinquent concerning the occupancy taxes for the quarter
ending 12-31-2008. It is possible for occupancy taxes to be higher to date this year even though
La Quinta is currently delinquent since La Quinta did not exist in 2007 and had no affect on 2007
collections. La Quinta has been sent a demand letter demanding payment of the tax due for the
fourth quarter.
4. Franchise taxes are up 3.49% this year.
5. Permit fees, while not a significant revenue source, are down 37.66Yo.
6. Municipal Court fines are down 10.66% after four months of activity.
7. Hanger lease payments and interest earnings are down compared to last year but this is due to
the somewhat irregular timing of such payments. At times renters will get behind a month or
two then catch up and sometimes they pay in advance knowing that they are going to be away
for a while. Over the course of the year this works itself out but it can at give a distorted view of
collections during the year. Likewise, interest revenue does not take place evenly throughout
the year.
8. EMS fees are catching up with last year's collections and are now only 1.34% behind last year.
9. Miscellaneous collections are down because last year's collections included revenue collected
from the sale of the abandoned Southern Disposal dumpsters.
10. Water revenue is relatively flat compared to last year being up only 2.14%, but sewer revenue is
up 11.15% reflecting the rate increase enacted by the Council.
11. In the Water & Sewer Fund, the receipts from the City of Irving represent reimbursements under
the MOU agreement.
12. Water & Sewer interest revenue is down but that is mostly a reflection of changing investment
maturity dates which affect the cash flow of interest payments. Changing interest rates also
have some impact on this line item.
13. General Fund revenues to date equal 48.539'0 of that budget even though we are only 33.33%
through the budget year. This is due to the fact that the City has collected 86.369'0 of its current
taxes. This represents the normal collection pattern. Taxes become delinquent and start
incurring penalties as of February 15`encouraging most people to pay prior to that date. Water
& Sewer revenues to date equal 33.399'0 of that budget.
- E1111"1
Departmental Expenditure Summary:
At this point the City is 4 months or 33.33% through the budget year. It is important to remember that
expenditures do not occur equally throughout the year. For example, capitat expenditures and
association memberships are one time expenditures that if made early in the fiscal year can produce a
distorted expenditure percentage. In this year's budget both stability pay and the Council authorized
lump sum payment were made in November and are reflected in the departmental budgets. Within the
General and Water & Sewer Funds there are 11 departments whose expenditures are over 33.33% at
this time.
1. City Manager-35.43%. The overage amounts to $4,742 and consists primarily of association
costs, training & travel costs, allocated building maintenance costs, and health insurance costs.
Per the Manager's contract, the City pays for his dependent health coverage. I failed to budget
for the dependent cost in that department.
2. Municipal Court-40.12%. The overage amounts to $11,074 and consists mainly of stability pay,
supplies, and travel expense.
3. Police-36.12%. The overage amounts to $156,185 and consists mainfy of overtime, uniforms,
tires, pound supplies, publications, training, contract services, radio maintenance, and
confidential funds.
4. Community Development-35.50%. The overage amounts to $16,122 and consists mainly of
demolition sanitation fees and house demolitions.
5. Public Works-34.249'0. The overage amounts to $1,318 and is made up of mainly personnel
related costs. January is one of the two months of the year where there are 3 paychecks in a
month instead of the usual two checks. In a small department like this one, this can cause a
seasonal spike of personnel costs.
6. Garage-34.04%. The overage amounts to $4,418 and consists mainly of computer equipment
maintenance and personnel costs.
7. EMS-34.85%. The overage amounts to $34,255 and consists mainly of stability pay, maintenance
on buildings, equipment, radios, vehicles, and software.
8. General & IT Expenses-44.869'a. The overage amounts to $150,396 and consists mainly of
increased payments of hotel taxes to the Chamber because of increased tax collections, the
City's contribution to the Health Department, and expenditures for equipment.
9. Contingency-129.29%. The overage is due to the City's $393,520 forced repayment of the grant
from the Office of Rural Community Affairs (Contract # 719068).
10. Warehouse-$38.659'0. The overage amounts to $5,669 and consists mainly of stability pay and
personnel costs. There was a two week overlap in the warehouse supervisor position as one
employee retired and the replacement employee came on board. There was also some vacation
pay due the retiring employee in accordance with City policy.
11. Water Billing-36.04%. This overage amounts to $46,418 and is made up mostly 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.
12. Water Production-33.40Yo. This overage amounts to $2,003 and consists mainly of stability pay
and electricity costs.
. u00i2o
General Fund expenditures to date total 34.94% of the budget while Water & Sewer Fund expenditures
to date total 21.919'0 of the budget if you do not count debt payments made out of the various interest
and sinking funds. When debt is included, Water & Sewer expenditures to date would be 44.60% of the
budget. Most Water & Sewer debt is paid in December and this distorts the percentage of expenditures
as ofJanuary 31, 2009.
SPECIAL NOTES:
1. On the Departmental Expenditure Summary, the $101,161 Police related expenditure in the
Capital Projects Fund was made in connection to the CAD-Mobile Data Project. This project was
approved several years ago but the approved funds are not reflected in the current budget.
None of the items budgeted in the $20,000 amount have been purchased at this point.
2. In the Capital Projects Fund, all Community Development expenditures are for the Casa Bonita
project.
3. As noted at the last Council meeting, the Parks Department expenditures in the Grant Fund are
for the extension of the original "rails to trails" trail eastward.
4. On the Departmental Expenditure Summary, the line item titled "Contingency" with a budgeted
amount of $304,369 consists of the $50,000 budgeted for contingencies and the $254,361
budgeted for the lump sum payment to employees. The lump sum payment was made in
November. The lump sum payment, however, is not reflected on this line item because the
actual payment was charged to the salary and related benefit line items in the various
departments. This was necessary in order for 2008 W-2s to reflect correct amounts. The
$393,520 payment charged to the contingency line item was the repayment of the housing
grant triggered by the City's failure to meet all of the grant terms.
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.
-A.
. 00012-
Net to Date Comparison
Description
January
2009
January
2008
Net to Date
General Fund
Taxes Collected
5,554,360.18
5,679,836.96
125,476.78
Sales Tax '
1,957,348.61
1,702,805.31
254,543.30
Hotel-Motel Tax
220,647.01
182,950.46
37,696.55
Franchise Fees
879,992.62
850,235.22
29,757.40
Permits
15,519.17
24,896.25
(9,377.08)
Court Fines
123,676.98
138,436.95
(14,759.97
Leases & Interest
89,015.92
131,921.06
(42,905.14
Fees & Copies
6,295.62
5,757.66
537.96
Lamar Count Fire
600.00
600.00
-
Streetscape Grant
23,058.08
23,058.08)
Sanitation Fees
435,349.49
440,488.18
(5,138.69
EMS Fees
860,897.22
872,670.28
(11,773.06)
State Revenue
30,131.08
27,867.79
2,263.29
Miscellaneous Fees
48,968.34
86,664.45
(37,696.11)
Water & Sewer Transfer
250,000.00
250,000.00
-
Summer Pro rams
2,312.30
7,355.50
5,043.20)
General Fund Total Revenues
10,475,114.54
10,425,544.15
49,570.39
Generai Fund Total Expenditures
7,542,072.75
6,362,682.63
1,179,390.12
NettoDate
2,933,041.79
4,062,861.52
1,129,819.73
PEDC Fund
Sales Tax
391,469.70
340,561.04
50,908.66
Interest Earned
38,979.06
4,077.06
34,902.00
Loan Pa ments
152,000.00
208,000.00
56,000.00)
PEDC Fund Total Revenues
582,448.76
552,638.10
29,810.66
PEDC Fund Total Ex enditures
333,360.51
286,358.25
47,002.26
Net to Date
249,088.25
266,279.85
17,191.60
Water & Sewer Fund
Sewer
1,767,076.12
1,589,755.45
177,320.67
Water
2,621,912.25
2,566,785.93
55,126.32
City of Irvin
74,355.95
40,000.00
34,355.95
Interest Earned
21,237.16
41,985.36
20,748.20)
Miscellaneous
70,817.27
122,927.39
(52,110.12)
W&S Fund Total Revenues
4,555,398.75
4,361,454.13
193,944.62
W&S Fund Total Ex enditures
2,949,901.35
2,536,640.43
413,260.92
Net to Date
1,605,497.40
1,824,813.70
219,316.30
Capital Pro'ects Fund
Interest Earned
6,338.91
6,186.86
152.05
Ca ital Pro'ects Fund Revenues
6,338.91
6,186.86
152.05
Ca ital Pro'ects Fund Expenditures
252,075.11
64,684.17
187,390.94
Net to Date
6,338.91
6,186.86
152.05
January 2009 Correction Net to Date.xls
2/17/2009
. 000i2..
Net to Date Comparison
WW&SS Rev Bond 2000 Construction
Interest Earned
7,586.48
56,376.38
48,789.90)
WW&SS Rev Bond 2000 Const Revenues
7,586.48
56,376.38
48,789.90
WW&SS Rev Bond 2000 Const Fund Ex enditure
40,788.70
40,788.70
Net to Date
7,586.48
15,587.68
8,001.20
Equipment Replacement Fund
Interest Earned
1,936.74
1,936.74)
Equipment Re lacement Fund Revenues
1,936.74
1,936.74
E uipment Re lacement Fund Expenditures
0.00
0.00
Net to Date
1,936.74
1,936.74
Special Funds
Special Funds
30,726.48
36,303.01
5,576.53
Interest Earned
139.30
79.21
60.09
S ecial Revenue Funds Revenue
30,865.78
36,382.22
5,516.44
Special Revenue Funds Ex enditures
23,904.94
27,452.58
3,547.64
Net to Date
6,960.84
8,929.64
1,968.80
Child Safet Fund
Interest Earned
30.85
170.00
139.15
Donations
816.44
816.44
Child Safet Fund Revenues
847.29
170.00
677.29
Child Safet Fund Ex enditures
Net to Date
847.29
170.00
677.29
Health Department
Fees & Grants
419,798.16
231,136.38
188,661.78
Health Department Fund Revenues
419,798.16
231,136.38
188,661.78
Health De artment Fund Ex enditures
291,974.42
279,803.51
12,170.91
Net to Date
127,823.74
48,667.13
176,490.87
Grant Fund
Grants
221,897.23
287,070.55
65,173.32
Interest Earned
103.85
103.85
Grant Fund Revenues
221,897.23
287,174.40
65,277.17
Grant Fund Ex enditures
322,805.77
214,555.63
108,250.14
Net to Date
100,908.54
72,618.77
173,527.31
Communit Development Block Grant
Interest Earned
1,387.76
400.52
987.24
Communit Dvl Block Grant Fd Revenues
1,387.76
400.52
987.24
Communit Dvl Block Grant Fd Expenditures
300.00
300.00
Net to Date
1,387.76
100.52
1,287.24
Tax & Rev CO 2000 Const Fund
Interest Earned
342.11
958.23
(616.12)
Tax & Rev CO 2000 Const Fund Revenues
342.11
958.23
616.12
Tax & Rev CO 2000 Const Fund Expenditures
484.96
484.96
Net to Date
342.11
473.27
131.16
January 2009 Correction Net to Date.xls
2/17/2009
it Uil0l21,
Net to Date Comparison
CO Series 2002 Construction Fd
Interest Earned
3.83
14.39
10.56
CO Series 2002 Construction Fd Revenues
3.83
14.39
10.56
CO Series 2002 Construction Fd Ex enditures
_
Net to Date
3.83
14.39
10.56
Revenue Bonds Sinkin Funds
Transfer to GO Refundin 2003
220,000.00
65,000.00
155,000.00
Interest Earned
18,115.35
23,067.66
(4,952.31)
Revenue Bonds Sinkin Funds Revenues
238,115.35
88,067.66
150,047.69
Revenue Bonds Sinkin Funds Ex enditures
3,056,005.03
2,982,275.66
73,729.37
Net to Date
2,817,889.68
2,894,208.00
76,318.32
Tax & Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S
430,412.79
468,002.49
(37,589.70
Interest Earned
303.52
268.47
35.05
Tax & Rev CO 2000 I&S Fund Revenues
430,716.31
468,270.96
37,554.65
Tax & Rev CO 2000 I&S Fund Ex enditures
389,668.13
383,105.63
6,562.50
Net to Date
41,048.18
85,165.33
44,117.15
Tax 8 Rev CO 2002 18S Fund
Tax & Rev COs 2002 I&S
374,430.61
376,912.37
2,481.76
Tax & Rev CO 2002 I&S Fund Revenues
374,430.61
376,912.37
2,481.76
Tax & Rev CO 2002 I&S Fund Expenditures
342,824.75
336,836.25
5,988.50
Net to Date
31,605.86
40,076.12
8,470.26
2003 GO Refundin Bonds
Cert. Of Obli . 2003 I&S
335,322.92
306,666.00
28,656.92
Interest Earned
177.86
1,300.56
(1,122.70
2003 GO Refundin Bonds Revenues
335,500.78
307,966.56
27,534.22
2003 GO Refundin Bonds Expenditures
46,000.00
92,000.00
46,000.00
Net to Date
289,500.78
215,966.56
73,534.22
Libra Memorial Fund
Interest Earned
127.06
708.53
581.47
Memorial Donations
1,531.80
2,052.90
521.10)
Libra Memorial Fund Revenues
1,658.86
2,761.43
1,102.57
Libra Memorial Fund Ex enditures
810.12
24,768.14
23,958.02
Net to Date
848.74
22,006.71
22,855.45
Libra Expendable Fund
Interest Earned
385.77
261.89
123.88
Donations
5,000.00
5,000.00
Libra Ex endable Fund Revenues
385.77
5,261.89
4,876.12
Libra Ex endable Fund Ex enditures
31,278.50
31,278.50
Net to Date
385.77
26,016.61
26,402.38
January 2009 Correction Net to Date.xls
2/17/2009
a: 1)() 12,1
Net to Date Comparison
Libra Permanent Fund
Interest Earned
0.89
3.32
2.43)
Libra Permanent Fund Revenues
0.89
3.32
2.43
Libra Permanent Fund Expenditures
Net to Date
0.89
3.32
2.43
January 2009 Correction Net to Date.xls
2/17/2009
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