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08-October monthly financial reportCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Otiginaring Department: Presented By: Agenda Item No.: 11 /23/09 Council Date: Finance Gene Anderson 8. 12/14/09 RECOMMENDED MOTION: Not an action item. 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 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'TD 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 ❑ Urilities City of Paris Revised 2/04/08 „ ~ 23 City of Paris October 2009 Financial Report Comments Net to Date Comparison of Revenues: 1. No property tax collection comparison can be done for October because there were no property tax collections in October 2008 until near the end of the month due to a computer problem. The few tax payments received in October 2008 were not allocated to the taxing entities until November 2008. 2. Sales tax collections for October are 2.69% or $11,969 above last year's collections for this month. Sales tax remittances to the City from the State reflect sales from two months earlier. 3. Hotel occupancy taxes are 6.91°Ya or $8,913 below this same time last year. All of the larger hotel payments were lower than the previous year. All hotel taxes are current as of this date. 4. Franchise taxes are up 16.34% or $8,975 over last October. 5. Permit fees are up 112.76% or $1,739. 6. Municipal Court fines are down 10.78% or $3,454. 7. Hanger lease payments and interest earnings are up 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 $632 below last year. 9. EMS fees were down $59,523 from last year. This is primarily due to reduced cal) volume. 10. Miscellaneous collections are up and this is primarily due to the TXDOT reimbursement of routine airport maintenance completed at Cox Field. Under GAAP if this reimbursement is received in the same fiscal year as the expenditure it would be credited against the expense account it was paid from. If the reimbursement takes place in the following year as happened in this case, it must be reported as miscellaneous revenue and not a reduction of expenses. 11. Total General Fund revenues are 10.419'o above last year's receipts at this time. General Fund revenues to date equal 5.849'0 of the budget while the City is 8.339'o through the budget year. This percentage will take a dramatic swing in a positive direction as property tax collections pick up in December. 12. Total General Fund expenditures are 10.469'o more than last year for this month. General Fund expenditures to date equal 7.63% of budget while the City is 8.33% through the budget year. 13. Water revenue is down 8.819'o reflecting the unusually large rainfall we have been experiencing (15.92 inches in October 2009 vs. 4.37 inches in October 2008) while sewer revenue is up 5.00%. 14. Total Water & Sewer Water revenue is down 7.679'o from last year. This reflects the decreased water sales and the completion of reimbursements from the City of Irving. Water & Sewer revenues to date equal 8.169'0 of that budget. This percentage is slightly behind the budget to date percentage of 8.339'0. 15. Total Water & Sewer expenses are 33.0396 lower than last October and amount to 3.6596 of the current budget with debt payments added. Budget to date expenditures would be 8.33%. ~ - - 30 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 4 departments whose expenditures are over 8.33% at this time. 1. City Council-12.64%. The overage amounts to $4,353 and consists mainly of the payment of membership dues to the Ark-Tex Council of Governments. 2. City Clerk-9.029'0. The overage amounts to $1,102 and is due to a misallocation of salary and benefits to this department. This was corrected in November. After correction, the City Clerk expenditures would have been 6.85% of budget for October. 3. Police-9.04%. The overage amounts to $38,019 and consists mainly of the purchase of vehicles. 4. General Expenses-14.759'0. The overage amounts to $108,276 and consists of the City's contribution to the Health Department, one quarter's payment to the LCAD for appraisal & collection services, payments to non-profit entities for the year, and purchase of minor apparatus by IT personnel for various departments. SPECIAL NOTES: Payments to Bureau Veritas for fiscal year 2008-09 totaled $292,755.20 and payments for fiscal year 2009-10 through November 30th total $51,004.35. Grand total paid to Bureau Veritas for both years is $343,759.55. As the year progresses, I may have comments about some of the special funds such as the Capital Projects Fund, but I have no comments for the month of October. General comments to the City Council: 1. Over 999'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. 31 Net to Date Comparison IMADI Description October 2009 October 2008 October Net to Date General Fund Taxes Collected 133,181.77 0.00 133,181.77 Sales Tax 456,580.82 444,611.44 11,969.38 Hotel-Motel Tax 119,977.58 128,891.25 (8,913.67) Franchise Fees 63,883.88 54,908.52 8,975.36 Permits 3,281.95 1,542.50 1,739.45 Court Fines 28,565.65 32,020.04 (3,454.39) Leases & Interest 22,601.17 6,552.05 16,049.12 Fees & Copies 1,290.60 1,001.30 289.30 Lamar County Fire 150.00 150.00 0.00 Grants & Donations 0.00 0.00 0.00 Sanitation Fees 108,506.34 109,139.18 (632.84) EMS Fees 2201930.66 280,868.80 (59,938.14) State Revenue 14,027.44 15,549.60 (1,522.16) Miscellaneous Fees 321716.41 10,676.61 22,039.80 Water & Sewer Transfer 62,500.00 62,500.00 0.00 Summer Programs 1,216.65 1,275.30 (58.65) General Fund Total Revenues 1,269,410.92 1,149,686.59 119,72433 General Fund Total Expenditures 1,657,337.75 1,500,369.22 156,968.53 Net to Date (387,926.83) (350,682.63) (37,244.20) PEDC Fund Sales Tax 91,316.16 88,922.28 2,393.88 Interest Earned 5,150.96 1,394.29 3,756.67 Loan Payments 38,000.00 38,000.00 0.00 PEDC Fund Total Revenues 134,467.12 128,316.57 6,150.55 PEDC Fund Total Expenditures 70,773.19 75,822.06 (5,048.87) Net to Date 63,693.93 52,494.51 11,199.42 Water & Sewer Fund Sewer 434,685.94 413,963.86 20,722.08 Water 646,536.41 709,047.29 (62,510.88) City of Irving 43,672.84 (43,672.84) Interest Earned 1,586.91 0.00 1,586.91 Miscellaneous 35,394.67 44,461.25 (9,066.58) W&S Fund Total Revenues 1,118,203.93 1,211,145.24 (92,941.31) W&S Fund Total Expenditures 485,623.97 725,220.58 (239,596.61) Net to Date 632,579.96 485,924.66 146,655.30 October Department Expenditure Summary.xls 1 11/23/2009 32 Net to Date Comparison l. Description October 2009 October 2008 October Net to Date Capital Projects Fund Interest Earned 0.00 0.00 Auction Proceeds 0.00 0.00 Capital Projects Fund Revenues 0.00 0.00 Capital Projects Fund Expenditures 21,634.71 97,534.36 (75,899.65) Net to Date (21,634.71) (97,534.36) 75,899.65 Equipment Replacement Fund Interest Earned 28,169.32 (1,953.13) 30,122.45 Equipment Replacement Fund Revenues 28,169.32 (1,953.13) 30,122.45 Equipment Replacement Fund Expenditures 0.00 0.00 Net to Date 28,169.32 (1,953.13) 30,122.45 Special Funds Special Funds 3,714.97 7,534.43 (3,819.46) Interest Earned 0.00 0.00 0.00 Special Revenue Funds Revenue 3,714.97 7,534.43 (3,819.46) Special Revenue Funds Expenditures 1,169.67 9,618.83 (8,449.16) Net to Date 2,545.30 (2,084.40) 4,629.70 Child Safety Fund Interest Earned 0.00 600.00 (600.00) Donations 0.00 0.00 Child Safety Fund Revenues 0.00 600.00 (600.00) Child Safety Fund Expenditures 408.52 408.52 Net to Date (408.52) 600.00 (1,008.52) Health Department Interest Earned 0.00 19,915.98 (19,915.98) Fees & Grants 104,747.18 104,747.18 Health Department Fund Revenues 104,747.18 19,915.98 84,831.20 Health Department Fund Expenditures 83,661.71 65,797.22 17,864.49 Net to Date 21,085.47 (45,881.24) 66,966.71 Grant Fund Grants 96,640.54 38,906.59 57,733.95 Interest Earned 0.00 Grant Fund Revenues 96,640.54 38,906.59 57,733.95 Grant Fund Expenditures 172,644.75 51,032.14 121,612.61 Net to Date (76,004.21) (12,125.55) (63,878.66) October Department Expenditure Summary.xls 11/23/2009 - - - :3 Net to Date Comparison m -0 , Description October 2009 October 2008 October Net to Date Water Contract Fund Interest Earned 2,005.48 2,005.48 Deposits Billed 34.50 34.50 Special Revenue Funds Revenue 2,039.98 2,039.98 Special Revenue Funds Expenditures 0.00 0.00 Net to Date 2,039.98 2,039.98 Community Development Block Grant Interest Earned and Fees 329.52 351.07 (21.55) Grants 0.00 Community Dvl Block Grant Fd Revenues 329.52 351.07 (21.55) Community Dvl Block Grant Fd Expenditures 0.00 0.00 Net to Date 329.52 351.07 (21.55) Home Buyers Assistance 2009 G ra nts 10, 000.00 10,000.00 Home Buyers Assistance 2009 Revenues 10,000.00 10,000.00 Home Buyers Assistance 2009 Expenditures 10,000.00 10,000.00 Net to Date 0.00 0.00 Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 25,000.00 60,000.00 (35,000.00) Interest Earned 4,990.43 4,990.43 Revenue Bonds Sinking Funds Revenues 29,990.43 60,000.00 (30,009.57) Revenue Bonds Sinking Funds Expenditures 1,000.00 2,000.00 (1,000.00) Net to Date 28,990.43 58,000.00 (29,009.57) Tax & Rev CO 2000 I&S Fund Tax & Rev COs 2000 I&S 10,597.30 0.00 10,597.30 Interest Earned 0.00 0.00 Tax & Rev CO 2000 I&S Fund Revenues 10,597.30 0.00 10,597.30 Tax & Rev CO 2000 I&S Fund Expenditures 0.00 0.00 Net to Date 10,597.30 0.00 10,597.30 Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&5 9,373.65 0.00 9,373.65 Tax & Rev CO 2002 I&5 Fund Revenues 9,373.65 0.00 9,373.65 Tax & Rev CO 2002 I&S Fund Expenditures 0.00 0.00 Net to Date 9,373.65 0.00 9,373.65 October Department Expenditure Summary.xls 11/23/2009 . 4 Net to Date Comparison l. Description October 2009 October 2008 October Net to Date 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 8,288.48 0.00 8,288.48 Interest Earned 0.00 0.00 2003 GO Refunding Bonds Revenues 8,288.48 0.00 8,288.48 2003 GO Refunding Bonds Expenditures 300.00 588.50 (288.50) Net to Date 7,988.48 (588.50) 8,576.98 Library Memorial Fund Interest Earned 255.00 255.00 Memorial Donations 0.00 520.00 (520.00) Library Memorial Fund Revenues 255.00 520.00 (265.00) Library Memorial Fund Expenditures 570.87 524.06 46.81 Net to Date (315.87) (4.06) (311.81) Library Expendable Fund Interest Earned 0.23 0.00 0.23 Donations Library Expendable Fund Revenues 0.23 0.00 0.23 LibraryExpendable Fund Expenditures 0.00 0.00 0.00 Net to Date 0.23 0.00 0.23 October Department Expenditure Summary.xls 11/23/2009 35 0 ~ a E u° T N ~ 7 v 7 a c d W 6 ~ ~ a N C) ~ CO ~ M M t~ O V 1~ 1~ W f~ lCJ I~ N I~ oJ N O (O CJ 7 N V t"J M OJ O N ~ O m ~ N ~ Q ~ O m lf7 ln f- I~ CO f- V ~ N N O~ O I- CO C7 1 N M N M N c'~ ~ OJ V if7 (D I~ ln m W M N l[J ln r V' V N O O Lo N I~ O N C t6 O O t~7 N N m m lf') O ~ ln N V Ol 7 CO ~ (O M CO 1~ lfJ 7 m ~ N N V c0 N Cl M t") ~ O O oJ Lo " (D ~ _ m N ~ N ('~J ~ ~ ~ m ~ CO tD N O M ~fJ N C ) CO I~ N itJ p j m N V M W V _ O V V N c0 N n ~ ~ m N O N N N o) N ~ O.J m M M (h O M O N m I~ N ~ 6) ~ O O CD lf) O ~ W I- O ln O V I~ m pq (p O N O m (p O (p ~ <O N N OJ oJ OJ N tf Q1 ~ ~ r. 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O CO O O O O O O O O O O O O O O `t ~ I~ ~ (D ~ M ` M M cR ~ V ~ oJ ~ N O (D O O O O O (D CO O O O O O O ~ N N N N (O N M ~ V O O m O O O O O O m O O O o) ~ 'p N } = N O N ~ l!~ O CO O V oJ O N oJ O ln CO O O O ln O O N O p ~p ^ p r- lp m ^ m ~ ~ O M m UJ ~ N V N ~ N oJ N ~ M N ~ N N M (o V V c0 N ~ m M ~ p ~ N O ~ O O O O O CO p O M O th L 6 . ~ O ~zt oJ O O O O CJ O O N O oJ ~ ^ c0 O ~(J c0 ~D C] Lf7 ~t V V O O ~ u~ 1- N O O O O ~ O O W O c0 _ V t~ W N O N CO t() ~ lf~ ~ ~ U N u7 CO N O 6) N N ~ m N 1n O V I~ CO OJ cD c Q Q N N ~ ~ U ~ - - - - - - - - - - - - - - - a) ~ ~ U ~ C o 0 0 0 0 0 o a o o a o 0 o p o 0 o a o 0 0 0 ~ Lo ~ V N N [Y M O CO N M ( O cD i(7 m IR m M ~ O O O O V O O I~ O 7 ~ ~ a D O M N M M p O O O ~ O O O O } x h m Oo (O V I~ I~ O LfJ ln O N V l(J O O O O (O O O 1~ O CO Ljf - - - - - - - - - - - - - - - N M N N N M c`'] ~C N 01 V O O M O O O O o~ - O - p - m - - p - p ~ p cr~ ~ ~ ? O O O O O O N O O N O O M O M ~ a M (o N c O ~ ~ N ~ d' O O O O O ll~ O O ln O O N N O ~ ~ C ~ O7 1- ln V l(7 N ~ Lo W Lo ln O N O O N ~ M O O cD ` M t6 oJ M m O 1~ V O ~ c 7 V 7 N ~ ~ m m I~ O V tn c0 N N oJ N M ln m N O m OJ ( O N O V 4~ M (O I~ ~ o] V V (V N D N M N c0 O) '7 N O O) L O i~ O m O O O N O O O O I~ O f~ O m O m O O O i~ p p i~ p p (p p ~p p - V ~ O O N n N ~ N O ~ O O O 7 O O V O O 06 aj O (0 O m N N V m (D I~ ~ ~ ~ P CD O ~ V N N l~ ilcy) J m N N ~ Q V N N } 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6~ O) (`M7 O M 01 o ~ O o O O o O O o O o O O O o M ~ G~ ~ ~ N ~ ~ O M O N O O O O O O O O ~ c) O m ~ (3) in O N I~ N (O O p p Q Q ~ N } c) N V V ~ ~ N 0) o N N N m cD O~ tn OJ Q~ M G N V V N N N m Cvj ~ ~ ~ co ~ ~ o O) Ln O o I~ O m O O O N O O ~ O O f~ O I~ _ v rn o rn o 0 o r o o ~ o o co o co co (D ~ N C\l N O O m O O O V O O V O O oj ~ ~ N ~ V c ~ (NO ^ ~ O~ ~ I O) f~ c0 o c0 ~ V m V Lo 7 (D q LO i5 ~ Q N (N Lo Lr) m N N iy 0 ~ V U ~ U ~ ° d° o 0 0 0 0 0 o a o o ° o a a o 0 0 0 0 0 C a r CD ~ ~ (1) ~ ~ ~ ~ ~ O ~ N O O O I~ O O i- O O 0 N 0 O 0 M ~ 0 V N V O m p O cD O O O O O O O I- O O M m ~[7 X r ^ V C'1 N V CO O m O ~ O O O ~ O O ~ = O O O O O W 3 LL ~ ~7 = N N o~ H o U f- c o c U ~ ~ C C (D m C ~ N ~ C E U a ° 'c ii a) Li N L ~ ~ ~ ~ 0 C N N N f0 j C ~ ~ ~ m C 7 C N L U O F- U C r ,C ID ~ N m ~ -c > p E y ' m y = x U a ca ° a ° ca 2 ~ o ' 6. ~ d o ~ ~ o ' tn ~ ~ R ~ xs a ° ~ ~n g a o ~ 'a ~ E t o `m ' i E " ° ' m ~ m m ~ ca ~ m o o m m ~ co n x o 3 a ? ~ . d U (n (n 0~ 0 0 m \ N ~ X ~ E E 7 N v ~ ~ Q w QJ ~ 0 v O O 3 7 O ~ d ~ O V T ~ ~ 7 t~ ~ ~ C Q W C E ~u Q N ~ - - 0 o - 0 o - - co - ~ co - - co - o o - o ~ - m - o - rn - - o - 0 - - 0 - 0 - - 0 - - - ° - - - - ~ ~ 0 CD (D N O f~ ~n N o O ao 0 0 0 0 0 o 0 0 0 ~ O O O O O O N oo ~+j ~.j m C C O N O O m N N M f~ I~ m M Q] t0 ~ n N O O O O N M r O O N m C m m c0 r i!1 O~ ~ O~ l~ in ~ Cl) M ~ O O O O N N N N [r - O O O O 'd' O O O O O O O o O o c O O O O O O O O O O O O O O Q O O ~ ~ M O O O O M O O O O O O O O O O m (0 t~ I~ O O O O O F- = u'~ ~ O O N Q N (p cp ~ ~ N N T O O O O M N C] oJ LO I~ O O oJ O m O O O O O O O O O O O ' O I~ tt) O O O O O O O O O O O O O c 7 M O ~ O f~ O tn O ~ O O O O O O 0D oJ m ~ oJ c0 O ] O c0 h I~ rn m 'a ~ ~ t 0 (D M N 7 V' CO cD p] m Q) (D a0 ~ ~ O O (h O O O O N N N N ~ O O O O V O O O O (2) O O O O O L O ~ O O O O O O O O O O O O O O ~ O f- I- N O O O O f,V 0 0 O O O O 0 0 O O c0 -C ~ ~ ~ ~ O O p C J l(j l(7 O O U ~ Q CO CD if] LO N N 0 j U -o U N m d 0 o 0 0 0 o 8-1 8-1 0 0 0 0 0 0 0 0 o 1 O ~ N O ~ O ~ I- O O O O O O O 8- u~ o lf) 0 0 ~ O O O O N O O O O O O O O O } x W O O CO cD f~ O O O O CO O O O O O O O O O O - - - - - - - - - - - co co V cn N 0) N U-) lfJ O O O O - O - U~ - - O - O - - O - O - - O - O - - O - O - - O - O N O N O O O O O O O O O O N tn co O m O m I l M O O O O O O if7 lfJ O O O C ~ O O ~ 'l p j M N ~ M O n. N N oJ oo W Ln O CO O N O N c- ~ O O N N m ~ ~ (O ~ m n M M ch L-1 V O V O c rn rn u] LO ~ N U~ M M - N - N - - - l!) - O O - O CO - O - O - ln - O - O O O O O O O O ln 1~ O O O O O O O O cw~ ~ O O (O (p N 0 ~ ~ ~ ~ O O O O O O O O O O O c9 ~ V V (O CO O O ~ O ~ O O p F N a ("7 oJ M 00 M O O c0 m N r ~ O N } O O O O O O O O O O O O O O O O O O p p O O (O CO O O O O O O O O O O O O O O ~ ~ LO ~ OJ ~ ~ M O N N O O O O O O ln lfJ O O ~ V V N O~ ~ I- OJ (`7 O O O O O ~ N lfJ Ln p } -O n W c0 O - O oJ cD ~ (O O ~ ~ ' o~ o~ ~ O O p] O O f- m f~ l! ) LO O N O N LO U') O O N ifl M O) LO ln N N ~ r r ln O ~ O O O ln O O O O O O O O O O L ~ ~ ~ M ~ ~ ~ O O O O O O O O O O N ~ (D C) N O iN O ~ ~ O O O O O O O O O O ~ ~ 7 V (O (O O cl~ M CO ~ ~ ~ O O O ~ C U ~ U t+j <+j (•'j O m N O O O O O O N N O CO ^ U ~ U N CD a- ~ o 0 0 0 ~ o 0 0 0 0 0 0 o a o 0 0 0 0 0 ~ . ~ N N M ~ ^ ~ ~ O O O O M (~7 O O N 0- N O O O M O O oJ oJ O O O O O O } x W N oJ OJ O M O O M O O V ~ O O O O O O ~ C 1 7 ~ y 0 N !0 LL 10 19 LL ~ (D F U. 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O O O O O ~ W O O O O O O O O -o O O O O O O O O r- c~ h p~ O p O p 0 0 O O if] ln O O_ ~ ~ N N ~ V V V' V Q 1 ('J m C m ~ ~ O O O O O O oJ W O O O O !l] O O O O O O O O o ~ m o 7 o o ~ ~ o F - U N ¢ t~ } O O O O O O O O O O O O O O O O O ~ ~ I~ t~ M M N D ~ ~ O } V 7 i O p] V V C7 (h O O O O O O O O f- OD f~ Op O O L cD cD O O O O O O O O ~ m n M LLo Lf) O G ~ V `1 U Q Q ~ V ~ U Q1 c> d ~ o 0 o O o 0 0 0 C 0 o a °o °o 0 0 °o ° o ° o ° o } W o 0 0 0 0 0 0 0 i ~ c L ° N c o °6 m C LL C N ~ Ol = ~ LL y E ° N 'v m m r C - ` ~ m a O ~ o c y ~ > d rr W x m N Q J 9 J ~ J .J V ~ ~ 0 0 ~ N \ ti ~ ~ E E ~ v ~ =a Q1 Q w v ~ Q v 0 .Q O U 0