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07-Deliberate on August monthlyu financial reportCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originaring Department: Presented By: Agenda Item No.: 09/15/10 Council Date: Finance Gene Anderson 7. 09/27/10 RECOMMENDED MOTION: Not an action item. POLICY ISSUE(S): Fiscal oversight. Section 69 (3) of the Paris City Charter 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 2010 Financial Report ACTION: BUDGET INFO: E Financial Report ❑ Minute Order Expense $N/A ❑ Departrnent 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 Administrarion Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire ❑ Municipal Court ❑ Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris Revised 2/04/08 21 City of Paris August 2010 Financial Report Comments Net to Date Comparison of Revenues: 1. Overall tax collections (current taxes, delinquent taxes, penalties & interest, plus attorney fees) are 0.84% less than last year's collections. Current property tax collections (0&M share) are down .89% or $55,894 compared to this time last year but this amount is less than the expected drop which was caused by the senior tax freeze shifting more of the tax rate to the debt portion of the rate and less to the 0&M portion of the rate. As a percentage of the tax roll levied, we are at 97.73% collection vs. 98.02% last year. 2. 5ales tax collections are 8.63% below last year's collections through this month which is .23% behind the current budget. 3. Hotel occupancy taxes are 5.42% below this same time last year. At the end of August, all hotels were current on their payments except for La Quinta. 4. Franchise taxes are down 4.53% primarily due to lower quarterly remittances from Atmos Energy. Information provided by Atmos indicates that the drop is due to a combination of much lower natural gas prices and slightly lower sales volume. TXU Energy payments are also lower this year. This has been partially offset by increased payment from Suddenlink. 5. Permit fees are down $77,876 compared to last year. This is due to the large permit issued to PISD last year. 6. Municipal Court fines and related fees are down 9.29%. 7. Hanger lease payments and interest earnings are down $78,324 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. Interest revenues are down this year due to low rates and a smaller fund balance. 8. EMS fees are down 2.63% from last year. 9. Miscellaneous collections are up 28.28% and this is primarily due to the TML equity return to the City related to general liability and worker's compensation insurance. Because it is a non-profit insurance pool, TML periodically refunds member cities any excess reserves built up over time. The City also received a$38,803 refund from CAPP brought about by reduced ancillary service charges set by ERCOT. In addition there was a TXDOT reimbursement of routine airport maintenance at Cox Field. 10. Total General Fund revenues are 4.18% below last year's receipts at this time due to the lower gas and electric franchise payments plus lower sales tax receipts. General Fund revenues to date equal 92.41% of the budget while the City is 91.66% through the budget year. 11. Total General Fund expenditures are .32% less than last year through this month. General Fund expenditures to date equal 87.64% of budget while the City is 91.66% through the budget year. 12. Water revenue is down 1.71% while sewer revenue is down 2.89%. Miscellaneous revenues appear to be up only because they have not been offset by any major charge offs. 13. Total Water & Sewer Water revenue is down 2.09% from last year. This reflects decreased water sales and the completion of reimbursements from the City of Irving last year. Water & Sewer revenues to date equal 88.96% of that budget. This percentage is behind the budget to date percentage of 91.66%. 14. Total non-debt Water & Sewer expenses are 7.39% lower than this point last year and amount to 79.16% of the current budget not including the debt appropriations of $3,954,125 and debt - 22 payments of $3,254,372 made to date. Total Water & Sewer expenditures to date are 80.10% of budget if you include the appropriations and payments for debt. The City is 91.66% through the budget year. 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 6 departments whose expenditures are over 91.66% at this time. 1. Police-93.56%. The overage amounts to $101,529 and is spread out over a number of line items including overtime, office supplies, fuel, communications, travel, and radio maintenance. 2. Traffic & Lighting-102.82%. The overage amounts to $48,372 and is due mainly to expenditures for electricity and contract labor. 3. EMS-93.42%. The overage amounts to $39,633 and is related primarily to overtime, fuel, medical supplies, communications, various maintenance line items, and the ambulance purchase. 4. Cox Field-93.22%. The overage amounts to $6,037 and is due to the airport maintenance. 5. Band-107.87%. The overage amounts to $3,378 and is due to the number of band participants and contracted sound system services. VCC has reimbursed the City $10,000 of these costs. 6. Waste Water Treatment Plant-95.24%. The overage amounts to $68,482 and is primarily due to chemical costs. In the Capital Projects Fund: 1. The City Council is at 109.79% of budget which is only $215 over budget. 2. Community Development is at 248.14% of its budget due to expenditures for the One Oak Apartments Project. This project was not specifically budgeted for but will come out of reserves. 3. The Engineering Department is at 104.49% of its budget by purchasing a vehicle for that department. 4. Public Works is at 103.21% of budget which is only $160 over budget. 5. Solid Waste is at 101.40% due to purchasing all of its equipment for the year. 6. Street Department is at 97.35% of budget but has completed its equipment purchases. 7. The Traffic & Lighting Department is at 90.82% of budget due to a one-time vehicle purchase. 8. The Garage is at 98.67% of budget because it has made its only budgeted purchase of a vehicle 9. EMS is at 102.14% of budget since it has purchased all of its equipment for the year. 10. Library is at 109.79% of budget which is only $215 over budget. 11. Water Distribution is at 99.13% of budget because it has purchased its backhoe and dump truck as planned. 12. Sewer Maintenance is at 100.07% of budget due to vehicle purchases. 13. Waste Water Treatment Plant is at 100.62 due to purchase of pumps, Pista Grit system, and vehicles. In the Collegiate Drive related construction fund: 1. $499,808 has been spent for engineering, surveying, and issuance fees which will be reimbursed by the issuance of certificates of obligation. The bulk of this money went to TxDOT for the City's share of the portion of road that the State will be working on. _ _ _ 23 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. 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. 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. 24 Net to Date Comparison i. - - Na I N! Description August 2010 August 2009 August Net to Date General Fund Taxes Collected 6,396,421.07 6,451,016.16 (54,595.09) Sales Tax 5,325,679.84 5,828,785.40 (503,105.56) Hotel-Motel Tax 467,640.76 494,470.38 (26,829.62) Franchise Fees 2,724,963.43 2,854,551.95 (129,588.52) Permits 74,811.75 152,687.83 (77,876.08) Court Fines 313,000.63 345,070.70 (32,070.07) Leases & Interest 182,947.02 261,271.11 (78,324.09) Fees & Copies 12,637.26 17,282.06 (4,644.80) Lamar County Fire 150.00 1,650.00 (1,500.00) Sanitation Fees 1,213,339.28 1,198,148.39 15,190.89 EMS Fees 2,204,165.53 2,263,771.50 (59,605.97) Mixed Beverage Tax 57,806.50 62,513.47 (4,706.97) Miscellaneous Fees 302,586.44 235,878.11 66,708.33 Water & Sewer Transfer 687,500.00 687,500.00 - Summer Programs 117,926.97 103,031.72 14,895.25 General Fund Total Revenues 20,081,576.48 20,957,628.78 (876,052.30) General Fund Total Expenditures 19,015,441.19 19,077,552.54 (62,111.35) Net to Date 1,066,135.29 1,880,076.24 (813,940.95) PEDC Fund Sales Tax 1,065,135.92 1,165,757.03 (100,621.11) Interest Earned 34,232.15 44,657.05 (10,424.90) Loan Payments 395,022.34 418,000.00 (22,977.66) PEDC Fund Total Revenues 1,494,390.41 1,628,414.08 (134,023.67) PEDC Fund Tota) Expenditures 1,183,402.21 1,184,860.18 (1,457.97) Net to Date 310,988.20 443,553.90 (132,565.70) Water & Sewer Fund Sewer 4,695,424.09 4,835,207.42 (139,783.33) Water 7,031,244.80 7,153,620.39 (122,375.59) City of Irving 89,058.26 (89,058.26) Interest Earned 53,900.72 63,219.96 (9,319.24) Miscellaneous 407,443.13 3081016.94 99,426.19 W&S Fund Total Revenues 12,188,012.74 12,449,122.97 (261,110.23) W&S Fund Total Expenditures 7,396,277.26 7,987,060.35 (590,783.09) Net to Date 4,791,735.48 4,462,062.62 329,672.86 August Department Expenditure Summary 9/8/2010 _ _ ? ~ Net to Date Comparison amb Description August 2010 August 2009 August Net to Date Capital Projects Fund Interest Earned 9,161.10 10,978.89 (1,817.79) Auction Proceeds Capital Projects Fund Revenues 9,161.10 10,978.89 (1,817.79) Capital Projects Fund Expenditures 2,003,765.71 1,218,308.70 785,457.01 Net to Date (1,994,604.61) (1,207,329.81) (787,274.80) WW&SS Rev Bond 2000 Construction Interest Earned 11,688.04 16,983.38 (5,295.34) WW&SS Rev Bond 2000 Const Revenues 11,688.04 16,983.38 (5,295.34) WW&SS Rev Bond 2000 Const Fund Expenditures Net to Date 11,688.04 16,983.38 (5,295.34) Equipment Replacement Fund Interest Earned 31,861.28 (1,904.27) 33,765.55 Auction Proceeds 33,124.93 - 33,124.93 Equipment Replacement Fund Revenues 64,986.21 (1,904.27) 66,890.48 Equipment Replacement Fund Expenditures Net to Date 64,986.21 (1,904.27) 66,890.48 CO 2010 Construction Fund Interest Earned -17,630.00 - (17,630.00) Bond Proceeds 2,965,973.46 - (2,965,973.46) CO 2010 Construction Fund Revenues 2,948,343.46 - (2,983,603.46) CO 2010 Construction Fund Expenditures 499,808.25 - 499,808.25 Net to Date 2,448,535.21 - 2,448,535.21 Special Funds Special Funds 20,202.18 61,647.36 (41,445.18) Interest Earned 215.93 370.11 (154.18) Special Revenue Funds Revenue 20,418.11 62,017.47 (41,599.36) Special Revenue Funds Expenditures 29,042.43 58,885.67 (29,843.24) Net to Date (8,624.32) 3,131.80 (11,756.12) Child Safety Fund Interest Earned 110.70 139.96 (29.26) Donations 13,553.08 18,906.50 (5,353.42) Child Safety Fund Revenues 13,663.78 19,046.46 (5,382.68) Child Safety Fund Expenditures 13,771.34 11,285.49 2,485.85 Net to Date (107.56) 7,760.97 (7,868.53) August Department Expenditure Summary 9/8/2010 ` ~ .9 ri Net to Date Comparison emb Description August 2010 August 2009 August Net to Date Health Department Interest Earned 14.71 210.57 (195.86) Fees & Grants 845,101.45 988,214.96 (143,113.51) Health Department Fund Revenues 845,116.16 988,425.53 (143,309.37) Health Department Fund Expenditures 857,321.69 812,179.05 45,142.64 Net to Date (12,205.53) 176,246.48 (188,452.01) Grant Fund Grants 1,282,904.36 607,166.13 675,738.23 Interest Earned 17.00 17.00 Grant Fund Revenues 1,282,921.36 607,166.13 675,755.23 Grant Fund Expenditures 1,338,508.58 737,434.04 601,074.54 Net to Date (55,587.22) (130,267.91) 74,680.69 Water Contract Fund Interest Earned 19,651.73 19,651.73 Deposits Billed (140.50) (140.50) Water Contract Fund Revenue 19,511.23 19,511.23 Water Contract Fund Expenditures Net to Date 19,511.23 19,511.23 Community Development Block Grant Interest Earned and Fees 4,183.66 4,260.14 736.03 Grants Community Dvl Block Grant Fd Revenues 4,183.66 4,260.14 736.03 Community Dvl Block Grant Fd Expenditures 2,950.00 1,800.00 1,800.00 Net to Date 1,233.66 2,460.14 (1,063.97) Home Buyers Assistance 2009 G ra nts 62,000.00 62,000.00 Home Buyers Assistance 2009 Revenues 62,000.00 62,000.00 Home Buyers Assistance 2009 Expenditures 43,650.00 30,850.00 12,800.00 Net to Date 18,350.00 (49,200.00) Texas Department of Community Affairs Interest Earned 813.93 813.93 OCC Payments 15,000.00 15,000.00 TX Dept of Community Affairs Revenues 15,813.93 15,813.93 TX Dept of community Affairs Expenditures 15,000.00 15,000.00 Net to Date 813.93 813.93 August Department Expenditure Summary 9/8/2010 27 Net to Date Comparison l. Description August 2010 August 2009 August Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 5,121.82 5,121.82 Interest Earned 99.93 Municipal Court Tech Fee Revenue 5,221.75 5,221.75 Municipal Court Tech Fee Expenditures Net to Date 5,221.75 5,221.75 Municipal Court Security Fee Court Security Fee 3,947.57 3,947.57 Interest Earned 144.22 Municipal Court Security Fee Revenues 4,091.79 4,091.79 Municipal Court Security Fee Expenditures Net to Date 4,091.79 4,091.79 Municipal Court Child Safety Fee Child Safety Fee 125.00 125.00 Interest Earned 34.21 Municipal Court Child Safety Fee Revenues 159.21 159.21 Municipal Court Child Safety Fee Expenditures Net to Date 159.21 (159.21) Municipal Court Time Pay Fee Time Payment Fee 624.89 624.89 Interest Earned 10.94 Municipal Court Time Pay Fee Revenues 635.83 635.83 Municipa) Court Time Pay Fee Expenditures Net to Date 635.83 635.83 Judicial Fofreiture Fee Judicial Forfeiture Fee 24,711.11 24,711.11 Interest Earned 39.96 Police Judicial Forfeiture 24,751.07 24,751.07 Police Judicial Forfeiture Expenditures Net to Date 24,751.07 24,751.07 Tax & Rev CO 2000 Const Fund Interest Earned 373.99 10,000.00 (9,626.01) Tax & Rev CO 2000 Const Fund Revenues 373.99 10,000.00 (9,626.01) Tax & Rev CO 2000 Const Fund Expenditures 18,384.30 Net to Date (18,010.31) 10,000.00 (28,010.31) August Department Expenditure Summary 4 9/8/2010 ` ` 28 Net to Date Comparison l. Description August 2010 August 2009 August Net to Date CO Series 2002 Construction Fd Interest Earned 9.42 740.68 (731.26) CO Series 2002 Construction Fd Revenues 9.42 740.68 (731.26) CO Series 2002 Construction Fd Expenditures Net to Date 9.42 740.68 (731.26) Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 75,000.00 11.42 74,988.58 Interest Earned 57,002.39 11.42 56,990.97 Revenue Bonds Sinking Funds Revenues 132,002.39 22.84 131,979.55 Revenue Bonds Sinking Funds Expenditures 3,254,372.53 4,301,402.73 (1,047,030.20) Net to Date (3,122,370.14) (4,301,379.89) 1,179,009.75 Tax & Rev CO 2000 I&5 Fund Tax & Rev COs 2000 I&S 505,247.55 65,473.29 439,774.26 Interest Earned 206.81 535,473.29 (535,266.48) Tax & Rev CO 2000 I&S Fund Revenues 505,454.36 600,946.58 (95,492.22) Tax & Rev CO 2000 I&S Fund Expenditures 568,196.35 506,392.51 61,803.84 Net to Date (62,741.99) 94,554.07 (157,296.06) Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&5 468,434.82 788.19 467,646.63 Interest Earned 1,595.46 1,595.46 Tax & Rev CO 2002 I&S Fund Revenues 470,030.28 788.19 469,242.09 Tax & Rev CO 2002 I&S Fund Expenditures 444,772.50 440,261.00 4,511.50 Net to Date 25,257.78 (439,472.81) 464,730.59 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 414,324.84 429,093.63 (14,768.79) Interest Earned 1,475.61 429,093.63 (427,618.02) 2003 GO Refunding Bonds Revenues 415,800.45 858,187.26 (442,386.81) 2003 GO Refunding Bonds Expenditures 441,757.50 46,300.00 395,457.50 Net to Date (25,957.05) 811,887.26 (837,844.31) August Department Expenditure Summary 9/8/2010 9 4 Net to Date Comparison Mib Description August 2010 August 2009 August Net to Date 2010 GO/W&S Refunding Bonds Cert. Of Oblig. 2003 I&S 24,217.07 24,217.07 Interest Earned 2,600.60 2,600.60 2010 GO/W&S Refunding Bonds Revenues 26,817.67 - 26,817.67 2010 GO/W&5 Refunding Bonds Expenditures - - - Net to Date 26,817.67 - 26,817.67 Library Memorial Fund Interest Earned 287.88 25,200.00 (24,912.12) Memorial Donations 13,800.54 25,200.00 (11,399.46) Library Memorial Fund Revenues 14,088.42 50,400.00 (36,311.58) Library Memorial Fund Expenditures 8,433.75 11,794.51 (3,360.76) Net to Date 5,654.67 38,605.49 (32,950.82) Library Expendable Fund Interest Earned 594.58 5,286.25 (4,691.67) Donations Library Expendable Fund Revenues 594.58 5,286.25 (4,691.67) LibraryExpendable Fund Expenditures - - - Net to Date 594.58 5,286.25 (4,691.67) Library Permanent Fund Interest Earned 2.19 863.60 (861.41) Donations Library Permanent Fund Revenues 2.19 863.60 (861.41) Library Permanent Fund Expenditures Net to Date 2.19 863.60 (861.41) August Department Expenditure Summary 1 63 ~1 9/8/2010 V ~ N E ~ d ~ f0 h ~ M O (D N (D (O O N 0 m N r- O O V ~ ~ N N 1~ f~ N q t0 V O? c`') 7 O M O N N m M O O 01 r-: O QO ~ y N ~ CO f~ N M (O I~ a0 I~ c0 0 N 6 aD ln N M 6 (6 O c'7 t0 ~ O ~ N V C O ~ a0 1~ ~ ~ O O~ O O O f0 O 0 O V O O CO aD V ~ 00 C O ~ LO N 00 V O) N cD N ~ N fD N O ~ a ~ a ~ tn LC1 N ~ 00 N 0 00 O I- 00 ln ~t7 t~ ln ~ N N Q~ 0 " (h m N ~ N ~ (0 M N ~ N CO M 0o o0 M O f~ f~ h M N tfl ch q N N Q> O) <t M 7 ~ V N N a OD G m N D V N O t0 N Q> GO M N M Ql ~ (O W V M N C7 c) OJ V O U-) QO (D a0 CO CO O c0 ~ a0 O N M ~ ln r N ('7 I~ O? 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