07-Motion to approve the June 2009 Financial ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
7-22-2009
Council Date:
Finance
Gene Anderson
7•
7-27-2009
RECOMMENDED MOTION:
Motion to approve the June 2009 Financial Report as presented.
POLICY ISSUE(S):
Monitoring actual municipal revenues and expenditures verses the Council adopted budget.
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:
June 2009 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:
~ Administration Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire
❑ Municipal Court Z Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
Revised 2/04/08
City of Paris
~ 6. 0 u 0 -1
City of Paris
June 2009 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 1.4% less than this point last year. Both the City Attorney and I
have spoken with the City's delinquent tax attorney firm about pursuing the larger accounts
that went delinquent this year. They should begin work on that process in July.
2. Sales tax collections are 17.4% above last year's collections to date. Sales tax remittances to the
City from the State reflect sales from two months earlier. June collections reflect April sales.
3. Hotel occupancy taxes stand 27.3% over this same time last year. All hotel taxes are current
except for La Quinta which is delinquent for the first quarter of 2009. Both the City Attorney
and I have sent payment demand letters to them.
4. Franchise taxes are up 3.8% at this point.
5. Permit fees are up 179.3% due to Paris High School's building permit fee of nearly $90,000.
6. Municipal Court fines are down 12.9% after nine 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 3.5% behind last year.
9. Miscellaneous collections are down for two primary reasons. First, last year's collections
included revenue collected from the sale of the abandoned Southern Disposal dumpsters.
Second, the construction deposits for the Holiday Inn Express and the Comfort Inn were initially
placed in miscellaneous revenue. The deposits were moved in July 2008 to an appropriate
holding account. This should be the last month the deposits distort this number.
10. Total General Fund revenues are 2.2% above last year's receipts at this time. General Fund
revenues to date equal 85.7% of that budget while the City is only 75.0% through the budget
year. The difference between actual collections to date and budget collections to date is
because the City has collected 97.38% of its current taxes and 86.38% of its sales tax revenues.
11. Total General Fund expenditures are 4.53% more than last year, but within the current budget.
General Fund expenditures are at 71.03% of budget while the City is 75.0% through the budget
year.
12. Water revenue is up 3.07% while sewer revenue is up 9.89%.
13. In the Water & Sewer Fund, the receipts from the City of Irving represent reimbursements
under the MOU agreement.
14. 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.
15. The Water & Sewer Miscellaneous line item is down due to increased charge offs. I investigated
this matter and found that the billing clerk had failed to journalize some charge offs on a timely
basis resulting in an unusually large charge off when the transactions were finally journalized.
This matter has been discussed with her and should not happen again. The Office Manager will
monitor this situation.
16. Total Water & Sewer Water revenue is up 4.62% over last year. Water & Sewer revenues to
date equal 72.19% of that budget. This percentage is behind the budget to date percentage of
ul 0 VV.1 6
75.00%, but the summer months produce the highest revenues of the year. Unless we have a
wet summer, revenues should produce the expected results.
17. Total Water & Sewer expenses are 10.90% higher than last year and amount to 80.24% of the
current budget when debt payments are included.
Departmental Expenditure Summary:
At this point the City is 9 months or 75% 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. 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 4 departments whose expenditures are over 75% at this
time. This does not include the contingency line item which is discussed below.
1. Community Development-88.33%. The overage amounts to $105,014.50 and is due to $235,035
in payments to Bureau Veritas in June.
2. General & IT Expenses-75.04%. The overage amounts to only $539.55 and is not a significant
amount.
3. Contingency-787.04%. The overage is due to the City's $393,520 forced repayment of the grant
from the Office of Rural Community Affairs (Contract # 719068).
4. Water Billing-76.45%. This overage amounts to $24,877 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.
5. Water Production-76.12%. This overage amounts to $30,722 and is made up of mainly of
chemical and electrical costs.
SPECIAL NOTES:
1. In the Capital Projects Fund, the $123,733 Police related expenditures were 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, Community Development expenditures for the Casa Bonita project
total $512,243 and there were $106,263 in demolition expenditures.
3. In the Capital Projects Fund, there has been $49,715 spent for street repairs and $14,512 spent
as part of the street sign upgrade.
4. In the Capital Projects Fund, the Water Treatment Plant has spent $35,701 for
instruments/apparatus and $9,205 on their communication system. The Wastewater Plant has
spent $108,168 for equipment while the Liftstations Department has spent $13,832 for
equipment.
5. As noted previously, the Parks Department expenditures in the Grant Fund are for the extension
of the original "rails to trails" trail eastward and the Police Department has expended money in
their various grant projects (Auto Theft, JAG, School Resource Officer, Felony Crimes).
e i:0 66 1
General comments to the City Council:
1. Over 99%a 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 LUU<1GU
Net to Date Comparison
Descri tion
June
2009
June
2008
Net to Date
General Fund
Taxes Coliected
Sales Tax
6,333,345.36
4,831,864.73
6,427,402.18
4,114,901.01
94,056.82
716,963.72
Hotel-A+lotei Tax
377,481.84
296,401.26
81,080.58
Franchise Fees
2,591,347.82
2,496,450.40
94,897.42
Permits
142,124.17
50,882.78
91,241.39
Court Fines
Leases & Interest
Fees & Ca ies
Lamar Coun Fire
299,320.92
222,651.17
13,881.92
1,350.00
343,850.42
357,338.74
13,913.99
1,350.00
44,529.50
134,687.57
32.07
0.00
Street Sca e Grant
Sanitation Fees
979,328.56
23,058.08
992,083.46
23,058.08
12,754.90
EMS Fees
1,859,025.80
1,927,024.46
67,998.66
Siate Revenue
46,947.21
42,708.96
4,238.25
Miscellaneous Fees
Water & Sewer Transfer
Summer Pro rams
179,748.82
562,500.00
63,242.00
373,360.08
562,500.00
81,561.63
193,611.26
0.00
18,319.63
General Fund Total Revenues
Generai Fund Totai Ex enditures
18,504,180.32
15,281,528.06
18,104.787.45
14,619.671.71
399 372.87
661,856.35
Net ta Date
3,222,632.26
3,485,115.74
262,483.48
PEDC Fund
Sales Tax
966,372.90
822,980.16
143,392.74
Interest Eamed
43,406.44
10,895.04
32,511.44
Loan Pa enis
342,000.00
398,150.00
56,150.00
PEDC Fund Totai Revenues
1,351,779.34
1,232,025.20
119,754.14
PEDC Fund Total Ex enditures
774,199.96
1,451,718.15
677,518.19
Net to Date
577,579.38
219,682.95
797,272.33
Water 8 Sewer Fund
Sewer
3,902,270.02
3,550,995.08
351,274.94
Water
5,563.197.37
5,397,610.25
165,567.12
Ci of Irvin
$8,083.28
40,000.00
48,083.28
Interest Earned
51,041.97
105,160.83
54,118.86
Miscellaneous
245,003.59
321,126.17
6,122.55
W&S Fund Total Ravenues
9,849,596.23
8.414,892.33
434,703.90
W&S Fund Total Ex enditures
6,545,479.56
5,902,294.32
643,185.24
Net to Date
3,304,116.67
3,512,598.09
208.481.34
Ca ital Proects Fund
Interest Earned
10,035.12
11,924.05
1,888.93
Ca ital Pro ects Fund Revenues
10,035.12
11,924A5
1,888.93
Ca ital Proeats Fund Ex enditures
873,376.57
73,089.67
900.306.90
Net to Date
963 341.45
61,145.62
902,195.83
June 2049 Net to Date
7/22t2009
- 0 U0 [I[.~..
Net to Date Comparison
Descri tion
Juna
2009
June
2008
Net to Date
WW&SS Rev Bond 2000 Construction
{nterest Earned
14,083.13
73,152.11
87,235.24
W W&SS Rev Bond 2000 ConsY Revenues
14,483.13
73.152.11
59,068.98
WW&SS Rev Band 2000 Const Fund fx nditures
40,788.70
40,788.70
Net to Date
14.083.13
32,363.41
18,280.28
E ui ment Re tacement Fund
interest Eamed
1,914.29
1,994.29
E ui ment Re lacement Fund Revenues
1,91439
1,914.29
E ui ment Re lacement Fund Ex enditures
Net to Date
191429
1,914.29
S ecial Funds
S ecial Funds
56,713.21
58,804.56
2,091.35
Interest Earned
309.95
583.45
273.50
S ecial Rsvenus funds Revenue
57,023.16
59,388.01
2,364.85
S ecial Revenue Funds Ex endiiures
52,200.49
56,498.78
4,298.29
Net to Date
4,822.67
2,889.23
1,933.44
Chlld Safe Fund
Interest Earned
106.84
65.36
41.48
Donations
18,906.50
10.270.00
8,636.50
Child Safe Fund Revenues
19,013.34
10.335.36
8,677:98
Child Safe Fund Ex nditures
11 285.49
236,80
11,522.29 .
Net to Date
7,727.85
10 572.16
2,844.31
Health De artment
Interest Eamed
139.56
139.56
Fees & Grants
873,230.54
669,340.21
203,890.33
Heaith Oe artment Fund Revenues
873,370.10
669 340.21
204 029.88
Health D artment Fund Ex enditures
634,545.27
658,922.36
24,377:09
Nef to Date
238,824.83
10,417.85
228,405.98
Grant Fund
Grants
418,828.32
525,016.35
106.188.03
interest Eamed
128.36
928.36
Grant Fund Revenues
418 828.32
525,144.71
108,316.39
Grant Fund Ex enditures
811,255.23
569,08411
42,170.52
Net to Date
192,426.91
43,940.00
148;486:91
Communi Develo ment Btock Grant
Interest Eamed
3,440.48
1,637.12
1,803.36
Grants
Communf Dvl Block Grant Fd Revenues
3,440.48
9,837:12
.1,803.36
Communi Dvl Biock Grant Fd Ex enditures
1.800.00
62,100.00
' 60 300.00
Net to:Date
1.640:48
60482;88
` 62,103.36
June 2009 Net to Date
7122t2009
G
" 0 0 0 U2
Net to Date Comparison
Descri tion
June
2009
June
2808
Net to Oate
Home Bu rs Assistanae 2009
Grants
Cammunf Dvl Block Grant Fd Revenues
Communi Dvl Block Grant Fd Ec enditures
20,650.00
20,850.00
Net to Date
20,850.00
20;85U:00
Tau 8 Rev CO 2000 Const Fund
Interest Earned
619.55
1,812.65
1,193.10
Grants
Tax 8 Rev CO 2000 Canst Fund Revenues
619.55
1,812.65
1,193.10
Tax & Rev CO 2004 Const Fund Ex enditures
5,364.57
13,970.55
8.605.98
Net to Date
4 745.02
12,157.90
7.472.88
CO Series 2002 Construction Fd
Interest Eamed
9.08
27.95
18.87
CO Series 2002 Construction Fd Revenues
9.06
27.95
18.87
CO Series 2002 Construction Fd Ex enditures
Net to Date
8.08
27.95
18.87
Revenue Bonds Sinkin Funds
Transfer to GO Refundin 2003
420,000.00
135,000.00
285,400.00
lnterest Earned
51,350.43
66,768.07
15,417.64
Revenus Bonds Sinkin Funds Revenues
471,350.43
201,768.07
259,582.36
Revenue Bands Sinkin Funds enditures
4,301,402.73 '
4,173,002.29
128,400.44
Net to Date
3,830.052.30
3 971 234.22
141,181,82
Tax & Rev CO 200018S Fund
Tax & Rev COs 2000 I&S
488,958.24
525,161.65
101,540.27
Interest Earned
832.34
1,046.34
414.00
Tax 8 Rev C0 2000 I&S Fund Revenues
487,590.58
526,207:99
526,207.99
Tax & Rev CO 2000 I&S Fund Ex enditures
506,382.51
508.773.78
2;381.25
Net to Oate
18,841.93
17 434.23
36;236.16
Tax 8 Rev CO 200218S Fund
7ax & Rev COs 20021&S
423,621.38
422,946.34
675.04
Tax & Rev CO 20021&S Fund Revenues
423,621.38
422,946.34
675.04
Tax & Rev C0 2002 t&S Fund Ex enditures
440,261.00
439,072.50
1 188.50
Net to Date
16,639.62
16.126.16
513.46
2003 GO Refundin Bonds
Cert Of Obli . 2003 I&S
379,375.90
344,120.41
35,255.49
Interest Eamed
1,569.83
4,950.41
3,380.58
2003 GO Refundin Bonds Revenuss
380,945.73
349 070.82
31 874.91
2003 GO Refundin Bonds E enditures
46 000.00
174,609.38
128,609.38
Net to Date
334,945.73
174,461:44
160 484.29
June 2009 Net to Date
7ra.2/2oos
(i00(1~ i
Net to Date Comparison
Oescri tlon
June
2009
June
2008
Net to Date
Libra Memortal Fund
Interest Earned
308.28
1,181.39
823.11
Memorial Donations
4,789.30
5,893.75
1.1 Q4.45
Libra Memorial Fund Revenues
6,097.58
7,025.14
.56
(1,927
Lbra Memoriai Fund Ex endltures
1,402.98
28.229.21
24 826.23
Net to Date
3,694.60
19 204.07
22 898.67
Libra Ex endable Fund
Interest Eamed
716.12
553.66
716.12
Donations
5,000.00
5,000.00
Libra Ex endabie Fund Revenues
715.12
5,553.68
716.12
Libra Ex endable Fund Ex enditures
31 278.50
31,278.50
39,278.50
Net to Date
30,562.38
25,724.84
(30,562.38)
l.ibra Permanent Fund
Interest Eamed
2.09
6.45
2.09
Libra Permanent Fund Revenues
2.09
6.45
2.09
Libra Permanent Fund Eac nditures
Net to Date
2.09
6•45
2•09
June 2009 Net to Date
7/22/2009
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