18-Motion to approve Aug. 09 Financial ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
09/17/2009
Council Date:
Finance
Gene Anderson
18.
09/28/2009
RECOMMENDED MOTION:
Motion to approve the August 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:
August 2009 Financial Report
ACTION:
BUDGET INFO:
~ Financial Report ~ 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:
E Administration E City Clerk ❑ Community Development ❑ EMS/IT E Finance ❑ Fire
❑ Municipal Court Z Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris Revised 2/04/08
~ _ " - 86
City of Paris
August 2009 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 1.52% less than this point last year.
2. Sales tax collections to date are 12.68% above last year's collections to date. Sales tax
remittances to the City from the State reflect sales from two months earlier. July and August
collections are the first two months this fiscal year that collections were below last year's
comparable amounts. July collections (May transactions) were $36,212.78 or 7.91% below the
July 2008 level. Part of this decrease was due to a State Comptroller audit adjustment. August
collections (June transactions) were $24,639.05 or 4.10% below the August 2008 amount.
September 2009 collections have been received and were $28,020.52 or 6.06% below
September 2008 collections. For fiscal year 2008-09 sales taxes were up $496,869 or 10.80%.
3. Hotel occupancy taxes stand 21.17% over this same time last year. All hotel taxes are current as
of September 11th except for La Quinta which is delinquent for the second quarter of 2009. This
amounts to approximately $20,000 including penalties. The formerly delinquent first quarter of
2009 was paid in September and will be reflected on that report.
4. Franchise taxes are up .549'o at this point.
5. Permit fees are up 90.5% due to Paris High School's building permit fee of nearly $90,000.
6. Municipal Court fines are down 16.62% after eleven 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. Sanitation fees are 1.19% below last year.
9. EMS fees are 1.29% behind last year.
10. Miscellaneous collections are down because last year's collections included revenue collected
from the sale of the abandoned Southern Disposal dumpsters.
11. Total General Fund revenues are 1.67% above last year's receipts at this time. General Fund
revenues to date equal 97.119'0 of that budget while the City is 91.669'o through the budget
year.
12. Total General Fund expenditures are 3.72% more than last year. General Fund expenditures to
date equal 88.689'0 of budget while the City is 91.66% through the budget year.
13. Water revenue is up 2.96% while sewer revenue is up 10.11%.
14. In the Water & Sewer Fund, the receipts from the City of Irving represent reimbursements
under the MOU agreement. To date $146,674.06 has been billed and $145,699.08collected.
15. Water & Sewer interest revenue is down due to changing investment maturity dates which
affect the cash flow of interest payments. Lower interest rates also have some impact on this
line item.
16. The Water & Sewer Miscellaneous line item is down because charge offs from the previous
year were not made in a timely manner thus skewing the current year amount. Charge offs are
now being made in a timely fashion. There does appear to be some increase in delinquencies.
17. Total Water & Sewer Water revenue is up 4.129'0 over last year. Water & Sewer revenues to
date equal 91.279'0 of that budget. This percentage is slightly behind the budget to date
percentage of 91.66%.
18. Total Water & Sewer expenses are 6.29% higher than last year and amount to 90.909'0 of the
current budget when debt payments are included. Budget to date expenditures would be
91.66%.
Departmental Expenditure Summary:
At this point the City is 11 months or 91.66% 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 7
departments whose expenditures are over 91.66% at this time. This does not include the contingency
line item which is discussed below.
1. City Manager-92.15%. The overage amounts to $1,122 and consists mainly of insurance costs
and building maintenance.
2. Municipal Court-91.68%. The overage amounts to $44 and is not significant.
3. Community Development-99.99%. The overage amounts to $65,676 and is due to charges from
Bureau Veritas.
4. EMS-92.40%. The overage amounts to $16,909 and consists of overtime, electricity, building
maintenance, and vehicle maintenance.
5. Paris Band-100.08%. The overage amounts to $1,754.
6. General Expenses-92.37%. The overage amounts to $9,265 and consists of payments to the
Chamber for hotel occupancy taxes.
7. 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).
8. Water Production-95.159'0. This overage amounts to $96,116 and is made up of mainly of
chemical and electrical costs.
SPECIAL NOTES:
1. In the Capital Projects Fund, the $249,495 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 $629,396 and there have been $56,437 in other demolition expenditures.
3. In the Capital Projects Fund, there has been $49,880 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 $16,374 on their communication system. The Wastewater Plant has
spent $59,708 on hydrants & valves and $92,675 for equipment. The Lift Stations Department
has spent $13,832 on equipment.
5. 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,lAG, School Resource Officer, and Felony Crimes).
General comments to the City Council:
„a. - - - 88
Over 999'0 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.
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. 8-3
Net to Date Comparison
7.
Description
August
2009
August
2008
August
Net to Date
General Fund
Taxes Collected
6,451,016.16
6,550,778.65
(99,762.49)
Sales Tax
5,828,785.40
5,172,673.51
656,111.89
Hotel-Motel Tax
494,470.38
408,064.20
86,406.18
Franchise Fees
2,854,551.95
2,839,026.44
15,525.51
Permits
152,687.83
80,147.70
72,540.13
Court Fines
345,070.70
413,882.81
(68,812.11)
Leases & Grants
264,641.02
432,750.56
(168,109.54)
Fees & Copies
17,282.06
16,263.80
1,018.26
Lamar County Fire
1,650.00
1,650.00
0.00
Street Scape Grant
-
23,058.08
(23,058.08)
Sanitation Fees
1,198,148.39
1,212,623.41
(14,475.02)
EMS Fees
2,263,771.50
2,293,513.46
(29,741.96)
State Revenue
62,513.47
57,230.46
5,283.01
Miscellaneous Fees
235,878.11
296,043.45
(60,165.34)
Water & Sewer Transfer
687,500.00
687,500.00
0.00
Summer Programs
103,031.72
1301792.21
(27,760.49)
General Fund Total Revenues
20,960,998.69
20,615,998.74
344,999.95
General Fund Total Expenditures
19,077,552.54
18,393,028.05
684,524.49
Net to Date
1,883,446.15
2,222,970.69
(339,524.54)
PEDC Fund
Sales Tax
1,165,757.03
914,445.22
251,311.81
Interest Earned
44,657.05
12,251.25
32,405.80
Loan Payments
418,000.00
474,150.00
(56,150.00)
PEDC Fund Total Revenues
1,628,414.08
1,400,846.47
227,567.61
PEDC Fund Total Expenditures
1,184,860.18
1,573,152.63
(388,292.45)
Net to Date
443,553.90
(172,306.16)
615,860.06
Water & Sewer Fund
Sewer
4,835,207.42
4,390,975.41
444,232.01
Water
7,153,620.39
6,947,310.38
206,310.01
City of Irving
89,058.26
97,615.80
(8,557.54)
Interest Earned
66,254.39
122,053.80
(55,799.41)
Miscellaneous
308,016.94
401,235.09
(93,218.15)
W&S Fund Total Revenues
12,452,157.40
11,9591190.48
492,966.92
W&S Fund Total Expenditures
7,987,060.35
7,514,135.38
472,924.97
Net to Date
4,465,097.05
4,445,055.10
20,041.95
August Department Expenditure Summary.xls 1 y 9c 9/8/2009
~ ~
Net to Date Comparison
Mib
Description
August
2009
August
2008
August
Net to Date
Capital Projects Fund
Interest Earned
10,978.89
13,296.80
(2,317.91)
Auction Proceeds
-
-
0.00
Capital Projects Fund Revenues
10,978.89
13,296.80
(2,317.91)
Capital Projects Fund Expenditures
1,218,308.70
215,498.97
Net to Date
(1,207,329.81)
(202,202.17)
(1,005,127.64)
WW&SS Rev Bond 2000 Construction
Interest Earned
16,983.38
77,960.87
94,944.25
WW&SS Rev Bond 2000 Const Revenues
16,983.38
77,960.87
(60,977.49)
WW&SS Rev Bond 2000 Const Fund Expenditures
-
40,788.70
(40,788.70)
Net to Date
16,983.38
37,172.17
(20,188.79)
Equipment Replacement Fund
Interest Earned
(1,904.27)
(1,904.27)
Equipment Replacement Fund Revenues
(1,904.27)
(1,904.27)
Equipment Replacement Fund Expenditures
Net to Date
(1,904.27)
(1,904.27)
Special Funds
Special Funds
61,647.36
64,865.87
(3,218.51)
Interest Earned
370.11
681.79
(311.68)
Special Revenue Funds Revenue
62,017.47
65,547.66
(3,530.19)
Special Revenue Funds Expenditures
58,885.67
61,289.86
(2,404.19)
Net to Date
3,131.80
4,257.80
(1,126.00)
Child Safety Fund
Interest Earned
139.96
97.29
42.67
Donations
18,906.50
10,370.00
8,536.50
Child Safety Fund Revenues
19,046.46
10,467.29
8,579.17
Child Safety Fund Expenditures
11,285.49
(236.80)
11,522.29
Net to Date
7,760.97
10,704.09
(2,943.12)
Health Department
Interest Earned
210.57
-
210.57
Fees & Grants
988,214.96
743,251.16
244,963.80
Health Department Fund Revenues
988,425.53
743,251.16
245,174.37
e alth Department Fund Expenditures
812,179.05
832,725.37
(20,546.32)
et to Date
PN
176,246.48
(89,474.21)
265,720.69
August Department Expenditure Summary.xls « -2- 91 9/8/2009
Net to Date Comparison
7.
Description
August
2009
August
2008
August
Net to Date
Grant Fund
Grants
607,166.13
729,602.60
(122,436.47)
Interest Earned
128.36
(128.36)
Grant Fund Revenues
607,166.13
729,730.96
(122,564.83)
Grant Fund Expenditures
108,105.58
720,663.71
(612,558.13)
Net to Date
499,060.55
9,067.25
489,993.30
Criminal Justice Fund
Program Income
175.76
(175.76)
Contributions
0.00
Criminal Justice Div Grant Fd Revenues
-
175.76
(175.76)
Criminal Justice Div Grant Fd Expenditures
0.00
Net to Date
-
175.76
(175.76)
Community Development Block Grant
Interest Earned and Fees
4,260.14
2,051.07
2,209.07
Grants
100,000.00
(100,000.00)
Community Dvl Block Grant Fd Revenues
4,260.14
102,051.07
(97,790.93)
Community Dvl Block Grant Fd Expenditures
1,800.00
59,139.00
(57,339.00)
Net to Date
2,460.14
42,912.07
(40,451.93)
Home Buyers Assistance 2009
Grants
10,000.00
-
10,000.00
Home Buyers Assistance 2009 Revenues
10,000.00
-
10,000.00
Home Buyers Assistance 2009 Expenditures
30,850.00
-
30,850.00
Net to Date
(20,850.00)
-
(20,850.00)
Tax & Rev CO 2000 Const Fund
Interest Earned
740.68
2,029.50
(1,288.82)
Grants
-
-
0.00
Tax & Rev CO 2000 Const Fund Revenues
740.68
2,029.50
(1,288.82)
Tax & Rev CO 2000 Const Fund Expenditures
10,971.39
13,970.55
(2,999.16)
Net to Date
(10,230.71)
(11,941.05)
1,710.34
CO Series 2002 Construction Fd
Interest Earned
11.42
31.83
(20.41)
CO Series 2002 Construction Fd Revenues
11.42
31.83
(20.41)
CO Series 2002 Construction Fd Expenditures
0.00
Net to Date
11.42
31.83
(20.41)
August Department Expenditure Summary.xls #-3„ - 92 9/8/2009
Net to Date Comparison
1.
Description
August
2009
August
2008
August
Net to Date
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003
470,000.00
255,000.00
215,000.00
Interest Earned
70,098.26
73,883.56
(3,785.30)
Revenue Bonds Sinking Funds Revenues
540,098.26
328,883.56
211,214.70
Revenue Bonds Sinking Funds Expenditures
4,301,402.73
4,171,302.29
130,100.44
Net to Date
(3,761,304.47)
(3,842,418.73)
81,114.26
Tax & Rev CO 20001&S Fund
Tax & Rev COs 2000 I&S
493,248.68
533,880.11
(40,631.43)
Interest Earned
788.19
1,300.67
(512.48)
Tax & Rev CO 2000 I&5 Fund Revenues
494,036.87
535,180.78
(41,143.91)
Tax & Rev CO 2000 I&S Fund Expenditures
506,392.51
507,773.76
(1,381.25)
Net to Date
(12,355.64)
27,407.02
(39,762.66)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S
429,093.63
429,967.88
(874.25)
Tax & Rev CO 2002 I&5 Fund Revenues
429,093.63
429,967.88
(874.25)
Tax & Rev CO 2002 I&S Fund Expenditures
440,261.00
439,072.50
1,188.50
Net to Date
(11,167.37)
(9,104.62)
(2,062.75)
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S
384,276.60
349,833.33
Interest Earned
2,212.81
5,784.46
(3,571.65)
2003 GO Refunding Bonds Revenues
386,489.41
355,617.79
30,871.62
2003 GO Refunding Bonds Expenditures
46,300.00
174,609.38
(128,309.38)
Net to Date
340,189.41
181,008.41
159,181.00
Library Memorial Fund
Interest Earned
391.44
1,256.67
(865.23)
Memorial Donations
5,286.25
6,650.75
(1,364.50)
Library Memorial Fund Revenues
5,677.69
7,907.42
(2,229.73)
Library Memorial Fund Expenditures
11,794.51
26,550.75
(14,756.24)
Net to Date
(6,116.82)
(18,643.33)
12,526.51
library Expendable Fund
Interest Earned
863.60
637.63
225.97
Donations
5,000.00
Library Expendable Fund Revenues
863.60
5,637.63
(4,774.03)
LibraryExpendable Fund Expenditures
-
31,278.50
(31,278.50)
Net to Date
863.60
(25,640.87)
26,504.47
August Department Expenditure Summary.xls 4 9/8/2009
- 93
Net to Date Comparison
l.
August August August
Description 2009 2008 Net to Date
Library Permanent Fund
Interest Earned 2.63 7.37 (4.74)
Donations - 0.00
Library Permanent Fund Revenues 2.63 7.37 (4.74)
Library Permanent Fund Expenditures 0.00 0.00
Net to Date 2.63 7.37 (4.74)
August Department Expenditure Summary.xl w v v y 5y 4 9/8/2009
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