10 Monitoring actual municipal revenues and expenditures verses the Council adopted budgetCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
4-15-2009
Council Date:
Finance
Gene Anderson
10.
4-27-2009
RECOMMENDED MOTION:
Move to approve the March 2009 Financial Report as presented.
POLICY ISSUE(S):
Monitoring actual municipal revenues and expenditures verses the Council adopted budget.
BACKGROUND:
The Paris city charter Secrion 69 (3) requires the Finance Director to submit to the Council thxough the City
Manager a monthly statement of all receipts and disbursements. The attached repoYt meets that requirement.
BOARD/COMMISSION RECOMMENDATION:
EXHIBITS:
March 2009 Financial Report
ACTION:
BUDGET INFO:
Z Financial Report Z Minute Order
Expense
$N/A
❑ Department Report ❑ Resolution
Budgeted Amt.
$N/A
❑ Presentation ❑ Ordinance
yTD Actual
$N/A
❑ Public Hearing ❑ Other
Acct. Name
N/A
Acct. Number
N/A
FISCAL NOTES:
REV[EWED AND APPROVED BY:
M Administration E 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
- aoor2J
City of Paris
March 2009 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 1.5% less than this point last year. The largest delinquencies
currently are Golden Acres Retirement Village (2006, 2007, 2008) $25,136., Paris Travelers (aka
La Quinta) 2007 and 2008 $24,780, and Paris Realty, LLC (2008) $5,296. Golden Acres is
attempting to qualify for an exemption on their property. Their attorneys have been in contact
with the Appraisal District.
2. Sales tax collections are 19.5% above last year's collections to date. Sales tax remittances to the
City from the State reflect sales from two months earlier. So, March collections reflect January
sales.
3. Hotel occupancy taxes stand 27.5% over this same time last year. All hotel taxes are current.
4. Franchise taxes are up 8.9% at this point.
5. Permit fees, while not a significant revenue source, are up 21.9%.
6. Municipal Court fines are down 3.3% after six 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 have picked up and are only .57% 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. The Water & Sewer transfers to the General Fund are on schedule this year. Last year's
transfers were ahead of schedule at this point in the year which is why there is a$122,500
difference in the 2009 and 2008 amounts.
11. Water revenue is up 3.05%, while sewer revenue is up 11.5% reflecting the rate increase
enacted by the Council.
12. In the Water & Sewer Fund, the receipts from the City of Irving represent reimbursements
under the MOU agreement.
13. 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.
14. The Water & Sewer Miscellaneous line item is down due to increased charge offs.
15. General Fund revenues to date equal 66.229'0 of that budget even though we are only 50%
through the budget year. This is due to the fact that the City has collected 95.45% of its current
taxes. This represents the normal collection pattern. Taxes become delinquent and start
incurring penalties as of February 15S encouraging most people to pay prior to that date.
Property taxes are 1.5% behind last year's collections. Water & Sewer revenues to date equal
48.84% of that budget with the normally high summer revenue months still to come.
. 000030
Departmental Expenditure Summary:
At this point the City is 6 months or 50.00% 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 8
departments whose expenditures are over 50.00% at this time. This does not include the contingency
line item which is also discussed below.
1. City Manager-50.70%. The overage amounts to $1,570 and consists primarily of association
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-56.38%. The overage amounts to $8,434 and consists mainly of stability pay
and travel expense.
3. Public Works-51.26%. The overage amounts to $1,819 and is made up of mainly personnel
related costs, electricity, electronic data processing, and janitorial costs.
4. Traffic & Public Lighting-51.51%. The overage amounts to $13,412 and consists of overtime,
wearing apparel, equipment maintenance, and signals/markers.
5. General & IT Expenses-56.90%. The overage amounts to $89,977 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.
6. 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).
7. Warehouse-$52.58%. The overage amounts to $2,754 and consists mainly of personnel costs,
office supplies, and electricity. 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.
8. Water Billing-53.01%. This overage amounts to $51,571 and is made up 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.
9. Water Production-55.33%. This overage amounts to $146,070 and consists mainly of chemical
and electricity expenses.
General Fund expenditures to date total 49.049'0 of the budget while Water & Sewer Fund expenditures
to date total 34.44% 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 57.13% of the
budget. Most Water & Sewer debt is paid in December and this distorts the percentage of expenditures.
000031
SPECIAL NOTES:
1. On the Departmental Expenditure Summary, the $118,101.28 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. 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:
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.
w ooOLl32
Net to Date Comparison
Descri tion
March
2009
March
2008
Net to Date
General Fund
Taxes Collected
6,173,598.87
6,270,875.15
97,276.28
Sales Tax
3,224,553.29
2,698,100.37
526,452.92
Hotel-Motel Tax
262,558.99
205,863.00
56,695.99
Franchise Fees
1,758,303.63
1,614,043.97
144,259.66
Permits
37,218.17
30,527.75
6,690.42
Court Fines
219,227.49
226,934.16
7,706.67
Leases & Interest
157,489.75
195,504.99
38,015.24
Fees & Co ies
8,411.10
8,726.41
315.31
Lamar Count Fire
900.00
900.00
0.00
Streetsca e Grant
-
23,058.08
23,058.08
Sanitation Fees
653,900.66
659,872.90
5,972.24
EMS Fees
1,288,348.46
1,295,746.80
7,398.34
State Revenue
30,131.08
27,867.79
2,263.29
Miscellaneous Fees
81,566.64
117,997.05
36,430.41
Water & Sewer Transfer
375,000.00
497,500.00
122,500.00
Summer Pro rams
22,613.60
21,095.40
1,518.20
Generio' Ftund Total `Revenues
GenF4nd ` otal enditures
' 14 293,821;73
10,585~1520.49
13,8914 j613. }
' 8;89~
3~~2t~7.9V`
~Nettot tej`' ~
3,708,341.24
3,986;441 ~2
.08 ~
, 287~1
PEDC Fund
Sales Tax
644,910.63
539,620.04
105,290.59
Interest Earned
40,343.73
6,567.93
33,775.80
Loan Pa ments
196,000.00
284,000.00
88,000.00
REQCAirid Totat Risvenues
` 881,44.36
83018,Ti,97
nditures ~
532,80.2a
3
}o 'sM.:.
y~
r4T/
~4~V~4 ~i
~
.
Water & Sewer Fund
Sewer
2,620,074.91
2,348,812.62
271,262.29
Water
3,786,387.97
3,673,981.87
112,406.10
Cit of Irvin
84,920.95
40,000.00
44,920.95
Interest Earned
35,667.07
64,648.34
28,981.27
Miscellaneous
137,151.62
199,493.21
62,341.59
u~
8 6~1°~2.52
6
~ P4 ~
res
4,101, t~2.39=
,Ndt
42t1~~ ~ ~1~
~
Ca ital Pro'ects Fund
Interest Earned
7,711.90
7,182.13
529.77
ca ~ ~~na ~e~rehues
. i ; : . ~d ditures
. ,
,
WRF Ei ,k.t~.xs±~°.i `
; ,R : : , .
64!~,63$:76
vs
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.
T,7
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, a
- .
,
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March 2009 Net to Date
4/9/2009
. 000033
Net to Date Comparison
Descri tion
March
2009
March
2008
Net to Date
WWBSS Rev Bond 2000 Construction
; Interest Earned
9,416.91
59,274.17
49,857.26
A ~cx60,2000,Cvnst Revenues
tl;2,OtI°`Gonst Funtl Ex enditure
.,nio:l~p
~
9,4,16:91'
:
S, 1.
Eui ment Re lacement Fund
Interest Earned
1,930.41
1,930.41
~'R8 efi#'F~und Revenues lam% r Qht Uil~'"ndi1Utes
`4
V.YX'
's~•; i f t.o.
ri}'%' ~.3.:;.
t4
:4
S ecial Funds
S ecial Funds
40,161.78
45,687.09
5,525.31
Interest Earned
201.63
334.17
132.54
- twF'ti'hds Revenue"
~ ~,~WFiuritls, . fixpenditures
7!Nef 77777
40,363:41
13 D5$.f34
'024'
, ;
Child Safet Fund
Interest Earned
49.82
0.31
49.51
Donations
18,406.50
9,670.00
8,736.50
C"d.S4# Fund'Revenues
18;456:32
8;670.31
: =8 T8f.01 ~
,Ex enditures
: 6,927.56
:tor 4e,-. ~ . .g:, ,
12,528.76
Health De artment
Fees & Grants
673,763.94
387,858.83
285,905.11
klesl#~.. a~rn~nk~~urt~;Re~►enues
Nea t'~Fu~E~ nditures
673,763.~i4
429L248:58-
38~;#~E3.
434 5~3 ~it
32~;905.'t1-
e r ~ . , ;
2~l4;545.38'
46`69~:82
~
` ` 29i 20$ 7~~ ,
Grant Fund
Grants
275,903.89
375,601.77
99,697.88
Interest Earned
128.36
k .
°`~t'rv'
' it76 VY3i0"
•'~~,~1~.
Y •A"
i..,
p"
~ ,i",~Ri'~ , ~
134
,Aff
Communit Develo ment Block Grant
Interest Earned
2,119.66
616.26
1,503.40
Grants
nue~
x3i ~
g
s.
March 2009 Net to Date 2 4/9/2009
- ~0~~34
Net to Date Comparison
March March
Descri tion 2009 2008 Net to Date
Tax 8 Rev CO 2000 Const Fund
Interest Earned 424.65 1,113.53 688.88
Grants
Po►~stFund"Revenues ° 424:65 ;
r _
~nst~fund E endi#ures
.
.
~4240 :~g '
~ .
CO Series 2002 Construction Fd
interest Earned 5.31 16.73 11.42
Sale of Scrap Metal/Forfeited Funds
sWctlon Fd #Revenues
tts~c~iqn,FdEx enditures
'=5.31
;QQ
A2 :
Revenue Bonds Sinkin Funds
Transfer to GO Refundin 2003
300,000.00
93,000.00
207,000.00
Interest Earned
35,372.12
37,876.95
2,504.83
, r~~ kin Fuhds F~evenuas °
~
` , ~n Fur~tls E~€ enditures
335 3'~2:~~ f
3,45~'UQ6:~
1
:
. 2;
'
,
f I~fetfo te~,~. .
2,~2Q 63~.81
130;T##' ~OT~
Tax 8 Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S
476,507.44
514,365.66
37,858.22
Interest Earned
351.07
451.82
100.75
Uc A:: `i,20004&S Fund Rsvenues:
E?t ndi#ures
~
4Z6,868.51
" 389668.13
87EI
5148W
1'71V
•~7 9~8.9~
=
44',
Tax 8 Rev C0 200218S Fund
Tax & Rev COs 2002 I&S
414,529.88
414,251.63
828,781.51
Interest Earned
_
t'tlrtci mevenuus
< T un enditures
+r*. .s,cW:uv
342&24.75
-r.;~ ,~..d
:~S
z
7g~
79 T05:'l3
8
15,
2003 GO Refundin Bonds
Cert. Of Obti . 2003 I&S
371,233.97
337,046.18
708,280.15
Interest Earned
551.21
1,884.00
1,332.79
t2W ~ s Rev ues'
371;
3389
~ ~y; •
~
720 a.., :Eat ditures~
4U0f1.
00
48* Di?
r .V
.
t
325,'~8:5;
~78; .
.
Libra Memorial Fund
Interest Earned
176.76
780.72
603.96
Memorial Donations
3,321.80
3,332.90
11.10
. w.,~~ . m. ~ . ~
~ n 8
77
66649
Libra Ex endable Fund
March 2009 Net to Date 3
~000035
4/9/2009
Net to Date Comparison
Descri tion
March
2009
March
2008
Net to Date
Interest Earned
478.85
311.33
167.52
Donations
5,000.00
5,000.00
: . . . ~.cv . .
x . . + , .
.
,
r . ..r . .
.
.
478~~.p
; .
. _ ~ ' ~ ~
3~
Libra Permanent Fund
Interest Earned
0.34
3.86
3.52
Donations
0.00
o+a~ ~9~ren~uas
'~ittWres
o.34`
~ F"`
, 18E3
7
. 3:52.
~D,34
~.3A
':3::32
March 2009 Net to Date 4 4/9/2009
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