07-fiscal managementCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
01/06/10
Council Date:
Finance
Gene Anderson
7.
O1/11/10
RECOMMENDED MOTION:
Not an action item.
POLICY ISSUE(S):
Fiscal management; Charter requirement
BACKGROUND:
Paris Ciry Charter Secrion 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:
November 2009 Financial Report
ACTION:
BUDGET INFO:
E 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:
Z Administrarion ❑ City Clerk ❑ Community Development ❑ EMS/IT [R Finance ❑ Fire
❑ Municipal Court E Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Urilities
City of Paris Revised 2/04/08
~ 10
City of Paris
November 2009 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are up 33.2% over last November; however, remember that collections
were slowed last year due to computer problems at the appraisal district. The current year to
date collection amount is similar to November 2007 collections and is therefore a more typical
amount than the 2008 numbers.
2. Sales tax collections are 1.71% above last year's collections through this month. Expect
December sales taxes to be down compared to last year. Sales tax remittances to the City from
the State reflect sales from two months earlier.
3. Hotel occupancy taxes are 4.8% above this same time last year. All hotels are current on their
taxes. The next payment deadline is January 31, 2010.
4. Franchise taxes are up 87.9% because TXU Energy made their quarterly payment this
November and last year it was December before their payment was made.
5. Permit fees are up 41.79'o but this amounts to only $2,703.
6. Municipal Court fines are down 12.0% or $6,724.
7. Hanger lease payments and interest earnings are down $4,349 compared to last year but this is
due to the somewhat irregular timing of these 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 down $44,238 from last year. This is primarily due to reduced call volume.
9. 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.
10. Total General Fund revenues are 15.289'o above last year's receipts at this time due to the
earlier collection of property and franchise taxes. General Fund revenues to date equal 14.95%
of the budget while the City is 16.669'o through the budget year. This percentage will take a
dramatic swing in a positive direction as property tax collections pick up in December.
11. Total General Fund expenditures are 6.579'0 less than last year through this month. One of the
main reasons for this drop was the lump sum payment made to employees in November 2008
was not repeated in the current budget. General Fund expenditures to date equal 15.509'0 of
budget while the City is 16.66% through the budget year.
12. Water revenue is down 9.399'o reflecting the unusually large rainfall we have experienced while
sewer revenue is up 1.36%.
13. Total Water & Sewer Water revenue is down 5.269'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 16.149'0 of that budget. This percentage is slightly behind the budget to
date percentage of 16.669'0.
14. Total Water & Sewer expenses are 19.41% lower than this point last year and amount to 9.76Yo
of the current budget with no debt payments made to date. Budget to date expenditures
would be 16.669'0.
Departmental Expenditure Summary:
At this point the City is 2 months or 16.66% 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 6
departments whose expenditures are over 16.669'o at this time.
1. City Council-18.129'a. The overage amounts to $1,472 and is due mainly to the payment of
membership dues to the Ark-Tex Council of Governments.
2. Police-16.91%. The overage amounts to $13,341 and is due mainly to the purchase of vehicles.
3. Traffic & Lighting-25.369'0. The overage amounts to $37,711 and is due mainly to expenditures
for electricity. There was a billing snafu with Direct Energy causing a delay in billing some
previous consumption. The November statement contained the catch up billing.
4. EMS-16.899'0. The overage amounts to $5,246 and is due mainly to vehicle maintenance and
medical supplies.
5. Library-17.099'0. The overage amounts to $2,814 and is due mainly to the purchase of books for
the library.
6. General Expenses-22.46%. The overage amounts to $97,786 and consists mainly 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 301" total $51,004.35. Grand total paid to Bureau Veritas for both years is
$343,759.55.
In the Capital Projects Fund:
1. Community Development has exceeded its budget amount due to expenditures for the One Oak
Apartments Project. This project was not specifically budgeted for but will come out of reserves.
A budget adjustment will be brought to the Council at a later date to cover One Oak expenses.
2. The Engineering Department over spent its budget by $767 in purchasing a vehicle for that
department.
General comments to the City Council:
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.
_ 1c:
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.
~
~ 1S
Net to Date Comparison
coti
Description
November
2009
November
2008
November
Net to Date
General Fund
Taxes Collected
547,638.44
411,060.60
136,577.84
Sales Tax
1,016,589.68
999,462.05
17,127.63
Hotel-Motel Tax
126,783.29
120,915.47
5,867.82
Franchise Fees
651,838.27
346,789.43
305,048.84
Permits
9,176.77
6,472.78
2,703.99
Court Fines
49,154.92
55,879.36
(6,724.44)
Leases & Interest
35,499.06
39,848.83
(4,349.77)
Fees & Copies
2,329.10
3,316.71
(987.61)
Lamar County Fire
150.00
300.00
(150.00)
Sanitation Fees
217,446.54
217,981.84
(535.30)
EMS Fees
408,272.70
452,511.67
(44,238.97)
State Revenue
14,027.44
15,549.60
(1,522.16)
Miscellaneous Fees
42,453.10
19,487.29
22,965.81
Water & Sewer Transfer
125,000.00
125,000.00
-
Summer Programs
1,216.65
2,312.30
(1,095.65)
General Fund Total Revenues
3,247,575.96
2,816,887.93
430,688.03
General Fund Total Expenditures
3,362,463.71
3,599,114.30
(236,650.59)
Net to Date
(114,887.75)
(782,226.37)
667,338.62
PEDC Fund
Sales Tax
203,317.93
199,892.40
3,425.53
Interest Earned
5,737.56
38,060.68
(32,323.12)
Loan Payments
76,000.00
76,000.00
-
PEDC Fund Total Revenues
285,055.49
313,953.08
(28,897.59)
PEDC Fund Total Expenditures
107,223.86
94,697.03
12,526.83
Net to Date
177,831.63
219,256.05
(41,424.42)
Water & Sewer Fund
Sewer
882,269.15
870,429.01
11,840.14
Water
1,249,724.30
1,379,250.58
(129,526.28)
City of Irving
43,672.84
(43,672.84)
Interest Earned
5,221.96
7,572.37
(2,350.41)
Miscellaneous
73,899.21
33,064.51
40,834.70
W&S Fund Total Revenues
2,211,114.62
2,333,989.31
(122,874.69)
W&S Fund Total Expenditures
1,297,997.06
1,610,749.45
(312,752.39)
Net to Date
913,117.56
723,239.86
189,877.70
November Department Expenditure Summary.xls 1 12/14/2009
.
Net to Date Comparison
Mub
Description
November
2009
November
2008
November
Net to Date
Capital Projects Fund
Interest Earned
52.02
2,515.29
(2,463.27)
Auction Proceeds
Capital Projects Fund Revenues
52.02
2,515.29
(2,463.27)
Capital Projects Fund Expenditures
405,384.51
210,102.47
195,282.04
Net to Date
(405,332.49)
(207,587.18)
(197,745.31)
WW&SS Rev Bond 2000 Construction
Interest Earned
1,112.61
2,844.49
(1,731.88)
WW&SS Rev Bond 2000 Const Revenues
1,112.61
2,844.49
(1,731.88)
WW&SS Rev Bond 2000 Const Fund Expenditures
Net to Date
1,112.61
2,844.49
(1,731.88)
Equipment Replacement Fund
Interest Earned
29,049.61
(1,953.13)
31,002.74
Equipment Replacement Fund Revenues
29,049.61
(1,953.13)
31,002.74
Equipment Replacement Fund Expenditures
Net to Date
29,049.61
(1,953.13)
31,002.74
Special Funds
Special Funds
6,082.38
9,340.98
(3,258.60)
Interest Earned
31.76
49.01
(17.25)
Special Revenue Funds Revenue
6,114.14
9,389.99
(3,275.85)
Special Revenue Funds Expenditures
23,617.03
21,661.67
1,955.36
Net to Date
(17,502.89)
(12,271.68)
(5,231.21)
Child Safety Fund
Interest Earned
12.73
687.50
(674.77)
Donations
Child Safety Fund Revenues
12.73
687.50
(674.77)
Child Safety Fund Expenditures
615.48
615.48
Net to Date
(602.75)
687.50
(1,290.25)
Health Department
Interest Earned
-
286,746.73
(286,746.73)
Fees & Grants
168,761.16
168,761.16
Health Department Fund Revenues
168,761.16
286,746.73
(117,985.57)
Health Department Fund Expenditures
160,158.26
152,095.75
8,062.51
Net to Date
8,602.90
134,650.98
(126,048.08)
November Department Expenditure Summary.xls 2 12/14/2009
15
Net to Date Comparison
0 l.
Description
November
2009
November
2008
November
Net to Date
Grant Fund
Grants
232,868.44
89,238.48
143,629.96
Interest Earned
Grant Fund Revenues
232,868.44
89,238.48
143,629.96
Grant Fund Expenditures
228,564.10
108,442.64
120,121.46
Net to Date
4,304.34
(19,204.16)
23,508.50
Water Contract Fund
Interest Earned
3,913.82
3,913.82
Deposits Billed
(140.50)
(140.50)
Special Revenue Funds Revenue
3,773.32
3,773.32
Special Revenue Funds Expenditures
-
-
Net to Date
3,773.32
3,773.32
Community Development Block Grant
Interest Earned and Fees
681.29
351.07
736.03
Grants
Community Dvl Block Grant Fd Revenues
681.29
351.07
736.03
Community Dvl Block Grant Fd Expenditures
-
Net to Date
681.29
351.07
736.03
Home Buyers Assistance 2009
G ra nts
30,000.00
30,000.00
Home Buyers Assistance 2009 Revenues
30,000.00
30,000.00
Home Buyers Assistance 2009 Expenditures
30,000.00
30,000.00
Net to Date
Tax & Rev CO 2000 Const Fund
Interest Earned
42.62
128.27
(85.65)
Tax & Rev CO 2000 Const Fund Revenues
42.62
128.27
(85.65)
Tax & Rev CO 2000 Const Fund Expenditures
Net to Date
42.62
128.27
(85.65)
CO Series 2002 Construction Fd
Interest Earned
0.90
0.90
CO Series 2002 Construction Fd Revenues
0.90
0.90
CO Series 2002 Construction Fd Expenditures
Net to Date
0.90
0.90
November Department Expenditure Summary.xls 3 12/14/2009
,~W, - 16
Net to Date Comparison
amb
Description
November
2009
November
2008
November
Net to Date
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003
50,000.00
120,000.00
(70,000.00)
Interest Earned
10,234.71
10,234.71
Revenue Bonds Sinking Funds Revenues
60,234.71
120,000.00
(59,765.29)
Revenue Bonds Sinking Funds Expenditures
1,000.00
3,000.00
(2,000.00)
Net to Date
59,234.71
117,000.00
(57,765.29)
Tax & Rev CO 2000 I&5 Fund
Tax & Rev COs 2000 I&S
44,965.43
31,395.44
13,569.99
Interest Earned
75.85
124.70
(48.85)
Tax & Rev CO 2000 I&S Fund Revenues
45,041.28
31,520.14
13,521.14
Tax & Rev CO 2000 I&S Fund Expenditures
Net to Date
45,041.28
31,520.14
13,521.14
Tax & Rev CO 2002 I&5 Fund
Tax & Rev COs 2002 I&S
39,773.42
24,459.32
15,314.10
Tax & Rev CO 2002 I&S Fund Revenues
39,773.42
24,459.32
15,314.10
Tax & Rev CO 2002 I&S Fund Expenditures
Net to Date
39,773.42
24,459.32
15,314.10
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S
35,168.94
35,168.94
Interest Earned
67.53
67.53
2003 GO Refunding Bonds Revenues
35,236.47
35,236.47
2003 GO Refunding Bonds Expenditures
300.00
300.00
Net to Date
34,936.47
34,936.47
Library Memorial Fund
Interest Earned
24.83
24.83
Memorial Donations
850.00
144.64
705.36
Library Memorial Fund Revenues
874.83
144.64
730.19
Library Memorial Fund Expenditures
1,003.73
636.46
367.27
Net to Date
(128.90)
(491.82)
362.92
Library Expendable Fund
Interest Earned
56.81
-
56.81
Donations
Library Expendable Fund Revenues
56.81
-
56.81
LibraryExpendable Fund Expenditures
-
-
-
Net to Date
56.81
-
56.81
November Department Expenditure Summary.xls 4 12/14/2009
" " . /
~ ~
Net to Date Comparison
1
Description
November
2009
November
2008
November
Net to Date
Library Permanent Fund
Interest Earned
0.21
-
0.21
Donations
-
Library Permanent Fund Revenues
0.21
-
0.21
Library Permanent Fund Expenditures
Net to Date
0.21
-
0.21
November Department Expenditure Summary.~J xls ~50 12/14/2009
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